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Corrective Action Plans

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Finding 50005 (2022-003)
Significant Deficiency 2022
Palmdale Aerospace Academy
CA
Subrecipient Monitoring
All accounting and business transactions procedures for FY 21/22 were completed by the Academy?s back-office provider. This relationship caused reporting conflicts between the academy and outside agency. Effective July 2022, all accounting and business transactions have been brought in-house and ar...
All accounting and business transactions procedures for FY 21/22 were completed by the Academy?s back-office provider. This relationship caused reporting conflicts between the academy and outside agency. Effective July 2022, all accounting and business transactions have been brought in-house and are not processed by Academy staff. By bringing the financial process in house, this will increase the strength of the internal controls within the Academy. The financials are monitored and processed by only one entity instead of between the back office staff and Academy staff. The Academy is in the process analyzing all three past years of financial records, in addition to the current fiscal year?s financial, and verify all expenditures related to the COVID-19: COVID-19: Elementary and Secondary School Emergency Relief II (ESSER II) Fund and COVID-19: Governor's Emergency Education Relief Fund Learning Loss Mitigation. Once reconciliation if complete, the Academy will be reporting the true financial impact during the 2023 Spring Federal Stimulus Funding Quarterly reporting period for January 1, 2023-March 31, 2023. This reporting period has a closing deadline of April 14, 2023. These records will be housed electronically and physically within the business services department and available for the required retention timeline.
View Audit 48315
Finding 50003 (2022-002)
Significant Deficiency 2022
Palmdale Aerospace Academy
CA
Allowable Costs / Cost Principles Internal Control / Segregation of Duties Subrecipient Monitoring
All accounting and business transactions procedures for FY 21/22 were completed by the Academy?s back office provider. This relationship caused reporting conflicts between the academy and outside agency. Effective July 2022, all accounting and business transactions have been brought in-house and ar...
All accounting and business transactions procedures for FY 21/22 were completed by the Academy?s back office provider. This relationship caused reporting conflicts between the academy and outside agency. Effective July 2022, all accounting and business transactions have been brought in-house and are not processed by Academy staff. By bringing the financial process in house, this will increase the strength of the internal controls within the Academy. The financials are monitored and processed by only one entity instead of between the back office staff and Academy staff. The Academy has created an internal Personal Action Request (PAR) form. This form identifies the employee, position and funding source or sources for each employee. On a quarterly basis all positions will be reviewed and compared to the most current PAR. Any adjustments, changes, reallocations, etc. will be made at each review period.
View Audit 48315
Finding 49979 (2022-001)
Significant Deficiency 2022
Millersburg Area School District
PA
Subrecipient Monitoring Cash Management Reporting
CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 Millersburg Area School District submits the following corrective action plan in response to the finding listed in Section III of the Schedule of Findings and Questioned Costs for Federal Awards for the year ended June 30, 2022: Significant Deficiency ...
CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 Millersburg Area School District submits the following corrective action plan in response to the finding listed in Section III of the Schedule of Findings and Questioned Costs for Federal Awards for the year ended June 30, 2022: Significant Deficiency in Internal Control and Compliance Finding: Finding 2022-001 ? Cash Management and Reporting Condition: The District incorrectly filed its June 2021 quarterly report which in turn resulted in PDE halting payments and placing grant #013-210254 in dormant status. The District did not file any further quarterly returns in a timely manner within the 10-day requirement or the final expenditure report in a timely manner within the 30-day requirement. The District did not file the final expenditure report for grant #013-220254 in a timely manner within the 30-day requirement. The District did not file the final expenditure report for grant #200-200254 in a timely manner within the 30-day requirement. The District did not file the quarterly reports for grant #223-210254 and #225-210254 in a timely manner within the 10-day requirement. Views of Responsible Officials: The District will review and establish procedures to ensure that all required quarterly cash on hand and final expenditure reports are properly completed within the required time periods. Planned Corrective Action: A new federal programs coordinator has been hired and the district has consulted with an experienced federal programs coordinator to train that individual. Procedures are now in place to ensure that the District files all quarterly cash on hand reports within 10 days of quarter ending and final expenditure reports within 30 days after the funds are expended, but no later than 30 days after the ending date of the project. All existing compliance issues related to filing deadlines are being addressed and corrected. Person Responsible for Corrective Action Plan: Mr. Michael A. Lyter, Federal Programs Coordinator Anticipated Completion Date: June 30, 2023 Sincerely, Eric S. Petery, Business Manager
View Audit 50146
Finding 49973 (2022-002)
Material Weakness 2022
Snohomish School District No. 201
WA
Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness
See Corrective Action Plan for chart/table.
See Corrective Action Plan for chart/table.
View Audit 49702
Finding 49956 (2022-003)
Significant Deficiency 2022
Population Services International
DC
Subrecipient Monitoring § 200.303
2022-003 Internal Control over Compliance with Subrecipient Monitoring Requirements Contact: Karen Conley Title: Director, Grants & Contracts, Program Ethics Phone Number: 202-549-8388 Estimated Completion Date ? ongoing ...
2022-003 Internal Control over Compliance with Subrecipient Monitoring Requirements Contact: Karen Conley Title: Director, Grants & Contracts, Program Ethics Phone Number: 202-549-8388 Estimated Completion Date ? ongoing Corrective Action Grants and Contracts will work closely with the Program Management teams to remind non-US subrecipient organizations of the US government funding requirements included in their sub agreements and their need to comply with the annual audit certification letters. Following a departmental re-organization, the Subaward Compliance Unit in the Grants and Contracts Department will focus on strengthening PSI?s SR monitoring process.
View Audit 46560
Finding 49953 (2022-006)
Significant Deficiency 2022
Population Services International
DC
Questioned Costs Subrecipient Monitoring Period of Performance
2022-006 Internal Controls over Compliance and Compliance with the Period of Performance Compliance Requirement Contact: Chris Holmes Title: Controller Phone Number: 202-235-1938 Estimated Completion Date ? done ...
2022-006 Internal Controls over Compliance and Compliance with the Period of Performance Compliance Requirement Contact: Chris Holmes Title: Controller Phone Number: 202-235-1938 Estimated Completion Date ? done Corrective Action The results of the 2022 audit will be shared with appropriate staff and reiterated in training to ensure that adequate attention and guidance is provided on the allowability of trailing costs and the unallowability of newly incurred costs. From 2023, PSI will resume delivering in person training to its global finance and program staff.
View Audit 46560 Questioned Costs: $1
Finding 49929 (2022-002)
Significant Deficiency 2022
Home Opportunities Made Easy, Inc.
IA
Special Tests & Provisions Subrecipient Monitoring Cash Management
Condition: During our testing of special tests and provisions, we noted multiple payments to subrecipients that were not made within 30 days. Recommendation: A system needs to be put into place to track when payment requests are made to ensure payments to subrecipients can be made timely. Current ...
Condition: During our testing of special tests and provisions, we noted multiple payments to subrecipients that were not made within 30 days. Recommendation: A system needs to be put into place to track when payment requests are made to ensure payments to subrecipients can be made timely. Current Status: After completion of the prior year audit, Management developed a procedure and tracking system for the submission of payment requests from our subrecipients and reimbursement payments to the subrecipients to ensure payments are made within 30 days of the receipt of the request. This finding has been repeated as 2022-002. Due to the timing of the completion of the prior year audit, the findings identified in the current audit occurred before implementation of the prior year?s corrective action plans.
View Audit 42943
Finding 49915 (2022-001)
Material Weakness 2022
Wellpinit School District No. 49
WA
Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions
The District will ensure compliance with wage rate requirements going forward. The District will ensure that contracts have the language in it going forward.
The District will ensure compliance with wage rate requirements going forward. The District will ensure that contracts have the language in it going forward.
View Audit 42248
Finding 49891 (2022-002)
Significant Deficiency 2022
City of Clarksville
TN
Subrecipient Monitoring Internal Control / Segregation of Duties Reporting
We will implement policies and procedures to ensure grant activity is reported in accordance with the grant requirements.
We will implement policies and procedures to ensure grant activity is reported in accordance with the grant requirements.
View Audit 42619
Finding 49888 (2022-001)
Significant Deficiency 2022
Orchard View Schools
MI
Allowable Costs / Cost Principles Reporting Subrecipient Monitoring § 200.430
Finding 2022-001: Education Stabilization Fund??Governor?s Emergency Education Relief (GEER) and Elementary and Secondary School Emergency Relief (ESSER) Fund Semi-Annual Certification Procedures?Continued Pass-through entity: Michigan Department of Education (MDE) Assistance Listing ...
Finding 2022-001: Education Stabilization Fund??Governor?s Emergency Education Relief (GEER) and Elementary and Secondary School Emergency Relief (ESSER) Fund Semi-Annual Certification Procedures?Continued Pass-through entity: Michigan Department of Education (MDE) Assistance Listing Number(s): 84.425C and 84.425D Award Numbers: COVID-19 211202-2122, COVID-19 213712-2021, COVID-19 213722-2122 and COVID-19 213742-2122 Award Year End: September 30, 2023 Recommendation: The School District should provide training to educate all employees working in federal programs of the requirements for documenting personnel expenses under Uniform Grant Guidance, and the School District should require proper time-and-effort documentation to be timely prepared and certified by the appropriate program supervisor. Action taken: The School District will implement controls to ensure the appropriate time-and-effort documentation is completed timely and approved by the appropriate program supervisor by adding the topic to management meeting agendas and utilizing Outlook calendar events. Responsible Person and Anticipated Completion Date: Superintendent, December 2022. If the Michigan Department of Education has questions regarding this plan, please call Jim Nielsen at (231) 760-1309.
View Audit 42750
Finding 49860 (2022-003)
Significant Deficiency 2022
New Mexico Institute of Mining and Technology
NM
Subrecipient Monitoring Special Tests & Provisions Significant Deficiency
A risk assessment is currently in process, which will provide a holistic plan that includes Gramm-Leach-Bliley Act requirements. This assessment is scheduled for completion by December 2022, as committed in the FY21 audit response. It is currently on track for that completion date. Once the assessme...
A risk assessment is currently in process, which will provide a holistic plan that includes Gramm-Leach-Bliley Act requirements. This assessment is scheduled for completion by December 2022, as committed in the FY21 audit response. It is currently on track for that completion date. Once the assessment is completed, a technical suitability evaluation will be conducted to provide the most appropriate technical solutions to meet the overall needs based on the assessment findings/determinations. This will address the current deficiencies and control gaps.
View Audit 42061
Finding 49834 (2022-003)
Significant Deficiency 2022
Adler Graduate School
MN
Cash Management Subrecipient Monitoring Significant Deficiency
2022-003 ?Significant Deficiency in Cash Management Recommendation: After the drawdown requests are completed, they should be reviewed and approved by someone other than the original preparer who would be knowledgeable enough to identify an error in the reconciliation. Planned Action The School plan...
2022-003 ?Significant Deficiency in Cash Management Recommendation: After the drawdown requests are completed, they should be reviewed and approved by someone other than the original preparer who would be knowledgeable enough to identify an error in the reconciliation. Planned Action The School plans to add an additional individual to the process to review and approve the drawdown requests. Proposed Completion Date: The School will review processes to ensure we are in compliance by January 31, 2023.
View Audit 42091
Finding 49828 (2022-001)
Significant Deficiency 2022
Adler Graduate School
MN
Subrecipient Monitoring Reporting Significant Deficiency § 200.328 § 200.329
2022-001 ? COVID-19 ? Education Stabilization Fund - Significant Deficiency in Reporting Recommendation: The School should assign an individual to monitor reporting requirements of HEERF awards to ensure the School is in compliance. Planned Action The School plans to review enhance processes related...
2022-001 ? COVID-19 ? Education Stabilization Fund - Significant Deficiency in Reporting Recommendation: The School should assign an individual to monitor reporting requirements of HEERF awards to ensure the School is in compliance. Planned Action The School plans to review enhance processes related to HEERF reporting to ensure compliance with the requirement of Section 18004(e) of the Coronavirus Aid, Relief, and Economic Security Act (CARES Act), Section314(e) of the Coronavirus Response and Relief Supplemental Appropriations Act (CRRSAA) and 2 CFR sections 200.328 and 200.329. Proposed Completion Date: The School will review processes to ensure we are in compliance by March 15, 2023.
View Audit 42091
Finding 49822 (2022-001)
Significant Deficiency 2022
Essex North Supervisory Union
VT
Subrecipient Monitoring Special Tests & Provisions § 200.332
CORRECTIVE ACTION PLAN (Concerning Finding 2022-001) Contact Person Responsible for Corrective Action: Beth Drew, Business Administrator Corrective Action: The Essex North Supervisory Union will take the following actions to address finding are subrecipient award letters will be awarded to Canaan Sc...
CORRECTIVE ACTION PLAN (Concerning Finding 2022-001) Contact Person Responsible for Corrective Action: Beth Drew, Business Administrator Corrective Action: The Essex North Supervisory Union will take the following actions to address finding are subrecipient award letters will be awarded to Canaan School District for the following grants: IDEA ? B IDEA-Pre-K Title I-A Title II-A Title IV-A Schoolwide Best Act 230 ARP IDEA Basic ARP IDEA Pre-K Tobacco ESSER 2021 ESSER II ? 2021 ARP ESSER -2021 Anticipated Completion Date: April 2023
View Audit 42378
Finding 49813 (2022-005)
Material Weakness 2022
Village of Spencer
WI
Subrecipient Monitoring Reporting
2022-005 - Significant Control Deficiency on Monitoring Subrecipients - Contact: Paul Hensch, Administrator-Clerk-Treasurer. Completion date: December 31, 2023. The Village will notify the subrecipient of the reporting error.
2022-005 - Significant Control Deficiency on Monitoring Subrecipients - Contact: Paul Hensch, Administrator-Clerk-Treasurer. Completion date: December 31, 2023. The Village will notify the subrecipient of the reporting error.
View Audit 42426
Finding 49812 (2022-004)
Material Weakness 2022
Village of Spencer
WI
Subrecipient Monitoring
2022-004 - Control Deficiency on Identifying the Award and Applicable Requirements - Contact: Paul Hensch, Administrator-Clerk-Treasurer. Completion date: N/A. The Village will considering entering into a formal control for any future pass-through grants.
2022-004 - Control Deficiency on Identifying the Award and Applicable Requirements - Contact: Paul Hensch, Administrator-Clerk-Treasurer. Completion date: N/A. The Village will considering entering into a formal control for any future pass-through grants.
View Audit 42426
Finding 49800 (2022-008)
Material Weakness 2022
County of Solano
CA
Subrecipient Monitoring § 200.331 § 200.501 § 200.521
Program: Emergency Rental Assistance Program Assistance Listing No.: 21.023 Federal Agency: U.S. Department of the Treasury Passed-through: Direct Award Award Year: 2021/2022 Compliance Requirement: Subrecipient Monitoring Type of Finding: Material Weakness, Instance of Material Noncompliance View...
Program: Emergency Rental Assistance Program Assistance Listing No.: 21.023 Federal Agency: U.S. Department of the Treasury Passed-through: Direct Award Award Year: 2021/2022 Compliance Requirement: Subrecipient Monitoring Type of Finding: Material Weakness, Instance of Material Noncompliance Views of Responsible Officials: We concur with the finding. Corrective Action Plan: The Auditor-Controller?s Office issued countywide policies and procedures to address finding 2021-002 from the County?s 2021 Single Audit. The 2021 Single Audit was completed after June 30, 2022, as a result corrective actions did not occur during this review period. The policies and procedures include subrecipient monitoring, risk assessment, and required subrecipient language. Subrecipient monitoring activities were conducted for this contract, including a risk assessment while the policies were in development. This contract has expired and revisions to include subrecipient language would not be beneficial. No additional corrective actions are needed for this finding. Responsible Individual(s): N/A Anticipated Completion Date: N/A
View Audit 42414
Finding 49788 (2022-010)
Material Weakness 2022
County of Solano
CA
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303
Program: Epidemiology and Laboratory Capacity for Infectious Diseases Assistance Listing No.: 93.323 Federal Agency: U.S. Department of Health and Human Services Passed-through: California Department of Public Health Award Year: 2021/2022 Compliance Requirement: Procurement, Suspension and Debarmen...
Program: Epidemiology and Laboratory Capacity for Infectious Diseases Assistance Listing No.: 93.323 Federal Agency: U.S. Department of Health and Human Services Passed-through: California Department of Public Health Award Year: 2021/2022 Compliance Requirement: Procurement, Suspension and Debarment Type of Finding: Material Weakness Views of Responsible Officials: We concur with the finding. Corrective Action Plan: The County has a purchasing and contracting policy to guide procurement activities. The policy includes steps to take when a vendor should be excluded from future purchases. An internal audit conducted of the county?s procurement process indicated the policy needs revision to include a process for verification and documentation of selected vendor status in the federal excluded parties list. The County is in the process of a thorough revision to the purchasing and contracting policy. In the interim all departments will be reminded of the importance to retain documentation that selected vendors are not on the federal excluded parties list. Responsible Individual(s): Megan Greve, Director of General Services Anticipated Completion Date: We anticipate sending a reminder by June 2023; we anticipate having a revised policy by end of 2023.
View Audit 42414
Finding 49776 (2022-004)
Material Weakness 2022
County of Solano
CA
Subrecipient Monitoring Reporting Material Weakness § 200.303
Program: Section 8 Housing Choice Vouchers Assistance Listing No.: 14.871 Federal Agency: U.S. Department of Housing and Urban Development Passed-through: n/a ? direct award Award Year: 2021/2022 Compliance Requirement: Reporting Type of Finding: Material Weakness, Material Noncompliance Views of ...
Program: Section 8 Housing Choice Vouchers Assistance Listing No.: 14.871 Federal Agency: U.S. Department of Housing and Urban Development Passed-through: n/a ? direct award Award Year: 2021/2022 Compliance Requirement: Reporting Type of Finding: Material Weakness, Material Noncompliance Views of Responsible Officials: We concur with the finding. Corrective Action Plan: The County agrees that the Housing Voucher program is subject to the requirements of 2 CFR Part 170 and will complete Federal Funding Accountability and Transparency Act (FFATA) reporting as soon as the County is able. The County is continuing to make attempts at reporting through the FFATA Subaward Reporting System (FRS). The local HUD office and the FRS helpdesk have been unable to provide the necessary assistance, the County will continue to make attempts to report. Responsible Individual(s): Terry Schmidtbauer Anticipated Completion Date: July 2023
View Audit 42414
Finding 49775 (2022-003)
Material Weakness 2022
County of Solano
CA
Subrecipient Monitoring § 200.331 § 200.501 § 200.521
Program: Section 8 Housing Choice Vouchers Assistance Listing No.: 14.871 Federal Agency: U.S. Department of Housing and Urban Development Passed-through: n/a ? direct award Award Year: 2021/2022 Compliance Requirement: Subrecipient Monitoring Type of Finding: Material Weakness, Material Noncomplia...
Program: Section 8 Housing Choice Vouchers Assistance Listing No.: 14.871 Federal Agency: U.S. Department of Housing and Urban Development Passed-through: n/a ? direct award Award Year: 2021/2022 Compliance Requirement: Subrecipient Monitoring Type of Finding: Material Weakness, Material Noncompliance Views of Responsible Officials: We concur with the finding. Corrective Action Plan: The Auditor-Controller?s Office issued countywide policies and procedures to address finding 2021-002 from the County?s 2021 Single Audit. The 2021 Single Audit was completed after June 30, 2022, as a result corrective actions did not occur during this review period. The policies and procedures include subrecipient monitoring, risk assessment, and required subrecipient language. This contract is a multi-year agreement. The County is working with the City of Vacaville on revisions to the contract including the required subrecipient language. Responsible Individual(s): Terry Schmidtbauer, Director of Resources Management Anticipated Completion Date: June 30, 2023
View Audit 42414
Finding 49758 (2022-005)
Material Weakness 2022
City of Ozark
AL
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303
Item 2022-005 ? Suspension and Debarment Contact person: Chris Peters, City of Ozark Finance Officer Management?s Response ? The City will implement additional controls to ensure there is evidence of review of covered transactions over $25,000 for suspension and debarment prior to payment. City?s Fi...
Item 2022-005 ? Suspension and Debarment Contact person: Chris Peters, City of Ozark Finance Officer Management?s Response ? The City will implement additional controls to ensure there is evidence of review of covered transactions over $25,000 for suspension and debarment prior to payment. City?s Financial Officer will be responsible for the corrective action and anticipates completion of corrective action will be taken before September 30, 2023.
View Audit 51491
Finding 49757 (2022-004)
Material Weakness 2022
Hennepin County Minnesota
MN
Eligibility Subrecipient Monitoring Cash Management § 200.303
Subject: Hennepin County?s 2022 Corrective Action Plan Finding# 2022-004?Eligibility Program: Medical Assistance Program (ALN 93.778) Type of Finding: Material Weakness in Internal Control over Compliance; Other Matter Compliance Finding Condition: During our testing, we noted the following insta...
Subject: Hennepin County?s 2022 Corrective Action Plan Finding# 2022-004?Eligibility Program: Medical Assistance Program (ALN 93.778) Type of Finding: Material Weakness in Internal Control over Compliance; Other Matter Compliance Finding Condition: During our testing, we noted the following instances of noncompliance in the sample of 120 case files tested: ? One MAXIS case file had assets greater than their applicable household size asset limit. While beneficiaries may reduce their assets to continue to qualify, there was no documentation in the case notes showing the applicant reduced their assets subsequent to renewal in order to continue to qualify for benefits. ? One MAXIS case file had different bases of eligibility in MAXIS and MMIS where MAXIS indicated the beneficiary was ?EX? (age 65 or older) while MMIS indicated the beneficiary was ?DX? (disabled). ? One METS case file included documentation of verification of income that did not match the information entered into METS. ? One METS case file did not have a SSN entered at either the initial application date nor any of the subsequent renewal dates. No exemptions to the requirement to submit a SSN was noted in the case within METS. In addition, the County does not have effective internal controls over eligibility of the Medicaid program: ? The County does not have a formalized supervisory case file review process in place to ensure accuracy and completeness of inputs into the MAXIS and METS systems. ? We were not able to review and test the automated application controls and the related ITGCs within the MAXIS, METS and MMIS systems, all of which are state systems that are administered by the state and required to be used by the County, to determine whether the system controls are adequately designed and implemented and operating effectively for the determination of eligibility. Hennepin County?s Corrective Action Planned in Response to Finding: Program staff will design internal controls to ensure eligibility inputs are correctly entered, and information required by contract is retained. Hennepin County Employee Responsible for the CAP: Jackie Poidinger Planned Completion Date for CAP: December 31, 2023 Hennepin County will encourage the State to provide an independent audit of the design and implementation of MAXIS, METS, and MMIS system controls for the benefit of all counties. Hennepin County Employee Responsible for the CAP: Andra Roethler Planned Completion Date for CAP: December 31, 2023
View Audit 51481
Finding 49756 (2022-005)
Significant Deficiency 2022
Hennepin County Minnesota
MN
Allowable Costs / Cost Principles Eligibility Student Financial Aid § 200.303
Subject: Hennepin County?s 2022 Corrective Action Plan Finding# 2020-005?Eligibility Program: Foster Care Title IV-E (ALN 93.658) Type of Finding: Significant Deficiency in Internal Control over Compliance Condition: While we were able to test manual compensating controls over activities allowed ...
Subject: Hennepin County?s 2022 Corrective Action Plan Finding# 2020-005?Eligibility Program: Foster Care Title IV-E (ALN 93.658) Type of Finding: Significant Deficiency in Internal Control over Compliance Condition: While we were able to test manual compensating controls over activities allowed or unallowed, allowable costs/cost principles and eligibility, we were not able to review and test the automated application controls and the related ITGCs within the MAXIS and SSIS systems that reside within the State of Minnesota, but are utilized by the County, to determine whether the system controls are adequately designed and implemented and operating effectively. Hennepin County?s Corrective Action Planned in Response to Finding: Hennepin County will encourage the State to provide an independent audit of the design and implementation of MAXIS and SSIS system controls for the benefit of all counties. Hennepin County Employee Responsible for the CAP: Andra Roethler Planned Completion Date for CAP: December 31, 2023
View Audit 51481
Finding 49754 (2022-002)
Significant Deficiency 2022
Hennepin County Minnesota
MN
Subrecipient Monitoring Eligibility Significant Deficiency § 200.303
Subject: Hennepin County?s 2022 Corrective Action Plan Finding# 2022-002?Eligibility Program: WIC Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) (ALN 10.557) Type of Finding: Significant Deficiency in Internal Control over Compliance Condition: While testing the el...
Subject: Hennepin County?s 2022 Corrective Action Plan Finding# 2022-002?Eligibility Program: WIC Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) (ALN 10.557) Type of Finding: Significant Deficiency in Internal Control over Compliance Condition: While testing the eligibility requirement, we noted procedures and controls were not operating as designed to ensure that only those eligible were approved for WIC. In our sample of 40 cases, two cases had no evidence that an independent review of the eligibility determination occurred. In addition, while we were able to test manual compensating controls over eligibility determination, we were not able to review and test the automated application controls and the related information technology general controls (ITGCs) within the HuBERT system, a state system that is administered by the state and required to be used by the County for eligibility determination, to determine whether controls are adequately designed and implemented and operating effectively. Hennepin County?s Corrective Action Planned in Response to Finding: Program staff will establish a process to strengthen eligibility determinations. Hennepin County Employee Responsible for the CAP: Jill Wilson Planned Completion Date for CAP: December 31, 2023 Hennepin County will encourage the State to provide an independent audit of the design and implementation of HuBERT system controls for the benefit of all counties. Hennepin County Employee Responsible for the CAP: Andra Roethler Planned Completion Date for CAP: December 31, 2023
View Audit 51481
Finding 49734 (2022-001)
Significant Deficiency 2022
United Way of Middle Tennessee, INC
TN
Subrecipient Monitoring § 200.332
Name of Contact Person: Niki Easley, Director HIV/AIDS Initiative Management Response:The subrecipient in question has been rendering services under the HIV Care Formula Grant for a span of over 20 years. Throughout this period, UWGN has experienced no performance or fiscal-related concerns with th...
Name of Contact Person: Niki Easley, Director HIV/AIDS Initiative Management Response:The subrecipient in question has been rendering services under the HIV Care Formula Grant for a span of over 20 years. Throughout this period, UWGN has experienced no performance or fiscal-related concerns with this subrecipient. Unfortunately, the subrecipient suffered catastrophic damage due to a natural disaster at their office space. Consequently, this has caused delays in obtaining the required audit due to the process of document recovery and relocation of office space. Given the circumstances faced by the subrecipient and their historical performance under the grant, UWGN made a decision to consider the Federal Form 990 as sufficient information temporarily. This measure was taken to prevent any additional negative impacts on the subrecipient?s operations until the completion of their audited financials. Corrective Action: The subrecipient is expected to receive their audited financials for 2021 and 2022 by Fall of 2023. UWGN will thoroughly review their audited report to identify any potential issues concerning the HIV Care Formula Grant, and if deemed necessary, appropriate actions will be taken. As of October 2022, UWGN has implemented a policy requiring an annual agency eligibility review process for all funded agencies, including subrecipients receiving fund through government grant from UWGN. This process ensures ongoing compliance and accountability for all parties involved. Proposed Completion Date: September 30, 2023
View Audit 47131
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