Corrective Action Plans

Finding 2352 (2022-002)

Material Weakness 2022

WA

Subrecipient Monitoring Reporting

Finding caption: The City did not have adequate internal controls for ensuring compliance with federal reporting requirements. Name, address, and telephone of City contact person: Jennifer Ferrer-Santa Ines Finance Director City of Marysville 501 Delta Avenue Marysville, WA 98270 360.363.8017 Correc...

Finding caption: The City did not have adequate internal controls for ensuring compliance with federal reporting requirements. Name, address, and telephone of City contact person: Jennifer Ferrer-Santa Ines Finance Director City of Marysville 501 Delta Avenue Marysville, WA 98270 360.363.8017 Corrective action the auditee plans to take in response to the finding: (If the auditee does not concur with the finding, the auditee must list the reasons for non-concurrence). The City’s CDBG Grant Manager has developed procedures to ensure all requirements in reporting Federal Funds, including FFATA are met by the City. This also includes review notification and requirements each year for any updates or changes to previously provided guidance. Management will ensure all internal controls are followed including the timely remittance of all reports. Procedures will be developed to provide training to new staff members. In addition, all delinquent reports are being completed by the CDBG Grant Manager and those will be filed no later than 12/31/2023. Anticipated date to complete the corrective action: Staff has already begun taking corrective action by setting up an account in the reporting software and completing the delinquent reports. Procedures are being documented on the process and those procedures will be completed by 12/31/2023.

View Audit 4031

Finding 2343 (2022-001)

Material Weakness 2022

City of Longview

WA

Procurement, Suspension & Debarment Subrecipient Monitoring

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE City of Longview January 1, 2022 through December 31, 2022 This schedule presents the corrective action the City is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE City of Longview January 1, 2022 through December 31, 2022 This schedule presents the corrective action the City is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2022-001 Finding caption: The City’s internal controls were inadequate for ensuring compliance with federal suspension and debarment requirements. Name, address, and telephone of City contact person: Ken Hash, PE Public Works Director 1525 Broadway St Longview, WA 360.442.5202 Corrective action the auditee plans to take in response to the finding: (If the auditee does not concur with the finding, the auditee must list the reasons for disagreement). The City of Longview has enhanced its policies and procedures relevant to suspension and debarment verification. In particular, as it relates to this specific issue, to ensure that consultants/vendors previously verified as state eligible will also-be verified as federally eligible when considering the application of federal funds to project costs. This process will follow the same initiation, monitoring and approval processes as current suspension and debarment verification practices. Anticipated date to complete the corrective action: Policy controls were in place in January 2023. Checklist controls were installed in August 2023.

View Audit 4024

Finding 2331 (2022-002)

Material Weakness 2022

Cowlitz County

WA

Procurement, Suspension & Debarment Subrecipient Monitoring

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Cowlitz County January 1, 2022 through December 31, 2022 This schedule presents the corrective action the County is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Cowlitz County January 1, 2022 through December 31, 2022 This schedule presents the corrective action the County is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2022-002 Finding caption: The County lacked adequate internal controls for ensuring compliance with federal suspension and debarment requirements. Name, address, and telephone of County contact person: KayLee McKay 207 N Fourth Ave Kelso, WA 98626 Corrective action the auditee plans to take in response to the finding: (If the auditee does not concur with the finding, the auditee must list the reasons for disagreement). The County is working on a checklist specific to federal funding that county departments are able to utilize to ensure all 2 CFR 200 requirements are being met. Anticipated date to complete the corrective action: 12/31/2023

View Audit 4001

Finding 2320 (2022-002)

None 2022

Lokahi Pacific and Affiliates

HI

Subrecipient Monitoring Eligibility

Staff responsible for fulfilling applicable compliance requirements was terminated for failture to perform job duties and replaced. In addition, a process to monitor performance of required procedures to complete annual eligibility verifications and income recertifications was implemented upon sta...

Staff responsible for fulfilling applicable compliance requirements was terminated for failture to perform job duties and replaced. In addition, a process to monitor performance of required procedures to complete annual eligibility verifications and income recertifications was implemented upon staff transition.

View Audit 3971

Finding 2300 (2022-002)

Material Weakness 2022

Bellevue School District No. 405

WA

Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness

Finding caption: The District did not have adequate controls to ensure compliance with federal requirements for test assessment system security. Name, address, and telephone of District contact person: Tom Duenwald, Director of Educational Technology 12111 NE 1st Street Bellevue, WA 98005 (425) 456 ...

Finding caption: The District did not have adequate controls to ensure compliance with federal requirements for test assessment system security. Name, address, and telephone of District contact person: Tom Duenwald, Director of Educational Technology 12111 NE 1st Street Bellevue, WA 98005 (425) 456 - 4250 Corrective action the auditee plans to take in response to the finding: The Bellevue School District concurs with this finding. The District did not have a written Test Security and Building Plan (OSPI TSBP) for each school. For our corrective action, the District will create a SharePoint site to retain each school’s annual OSPI TSBP for all standardized state tests starting with the 2023-24 school year. The District Manager of Data, Testing & Research will provide instructions, professional development, and guidance for each school. Each school’s OSPI TBSP will be retained on the SharePoint site. The District Manager of Data, Testing & Research will verify that each school complies. Anticipated date to complete the corrective action: January 1, 2024

View Audit 3931

Finding 2293 (2022-001)

None 2022

Bellevue School District No. 405

WA

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

Finding caption: The District did not have adequate internal controls to ensure compliance with federal requirements for allowable activities and costs. Name, address, and telephone of District contact person: Jenny Hall, Director of Budget 12111 NE 1st Street Bellevue, WA 98005 (425) 456 - 4069 Cor...

Finding caption: The District did not have adequate internal controls to ensure compliance with federal requirements for allowable activities and costs. Name, address, and telephone of District contact person: Jenny Hall, Director of Budget 12111 NE 1st Street Bellevue, WA 98005 (425) 456 - 4069 Corrective action the auditee plans to take in response to the finding: The Bellevue School District concurs with this finding. The Budget Department’s internal procedures will be updated to include instructions for budget analysts to verify the correct indirect rate is used when preparing and reviewing grant claims. A shared document showing the historical indirect rates will continue to be updated annually and used as a reference to verify the correct rate is used in any given fiscal year. When preparing claims for reimbursement, a budget analyst will compare the indirect rate that is hard-coded in OSPI’s iGrants claim system to the calculated maximum indirect rate allowable for the fiscal year in which expenditures are incurred to ensure the correct indirect rate is used. When reviewing the claims for reimbursement, the reviewer will check the grant claim for accuracy, including verifying the indirect rate on the grant claims agrees to the calculated maximum indirect rate allowable. Anticipated date to complete the corrective action: September 30, 2023

View Audit 3931 Questioned Costs: $1

Finding 2240 (2022-001)

Material Weakness 2022

Renton School District No. 403

WA

Questioned Costs Equipment & Real Property Management Subrecipient Monitoring

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Renton School District No. 403 September 1, 2021 through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regul...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Renton School District No. 403 September 1, 2021 through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs, equipment, and restricted purpose requirements. Name, address, and telephone of District contact person: Jason Franklin, Executive Director 300 S.W. 7th Street Renton, WA 98057 (425) 204-2394 Corrective action the auditee plans to take in response to the finding: The District will correct its internal process of identifying departments participating in federal grants at the inception of the work. This will ensure that proper internal control procedures will be applied to grant applications, claims filing, asset tracking, and program requirements. More specifically, the District will ensure the Technology Department processes grant applications and transactions through the Budget and Grants team to ensure the application of current functioning internal controls. Reviews will be conducted of Technology finance activity with strategic collaboration of task management. Anticipated date to complete the corrective action: 10/27/2023

View Audit 3819 Questioned Costs: $1

Finding 2161 (2022-001)

Significant Deficiency 2022

Biostl

MO

Subrecipient Monitoring Reporting Significant Deficiency

Finding No. 2022-001 Significant Deficiency Personnel Responsible For Corrective Action: Mike Higgins, VP of Development; Ben Johnson, SVP of Programs; and Grant Manager, to be hired Anticipated Completion Date: Completed Corrective Action Plan: Of the six reports selected for testing, the specific ...

Finding No. 2022-001 Significant Deficiency Personnel Responsible For Corrective Action: Mike Higgins, VP of Development; Ben Johnson, SVP of Programs; and Grant Manager, to be hired Anticipated Completion Date: Completed Corrective Action Plan: Of the six reports selected for testing, the specific grant report found to be 7 days after the deadline fell at a time of employee transition – when a prior employee with responsibility for report filing moved on to another role at another company and a newly created Grants Coordinator position was filled to take over responsibility. Given the timing of the on-boarding process and education around EDA processing, the report was submitted 7 days late. It should be noted that all subsequent reports were submitted timely. With the establishment of the dedicated Grants Coordinator position (the timing of which coincided with the timing of the cited report), improved controls came into place – namely: 1) dual supervisory review of reports between the direct supervisor of theGrants Coordinator position and the legacy supervisory role of the Senior Vice President Programs; 2) a clearer timeline of reporting was established with project management systems and document repositories (e.g., Salesforce, Asana, and Box) with additional reminders in place to ensure adequate notice is provided to individuals responsible for providing information; and 3) there is a structured follow-up process, at periodic intervals, for report review to ensure deadlines are met. Additionally, in 2023, BioSTL created another new position to ensure internal programmatic and financial control for grants – initiating the hiring of a new Grants Manager role that has already been posted to our website and recruiting has begun. This role will have more dedicated time and responsibility for internal controls and be responsible for timeliness on all reporting and to monitor against all compliance requirements – above and beyond existing and previous supervisory review from the VP, Development and SVP, Programs.

View Audit 3729

Finding 2087 (2022-004)

Significant Deficiency 2022

Jewish Community Services, Inc.

MD

Allowable Costs / Cost Principles Subrecipient Monitoring Significant Deficiency § 200.303

Allowable costs Emergency Rental Assistance Program - Federal Assistance Listing Number: 21.023 Recommendation: We recommend that the Organization implement the proper policies and procedures to ensure compliance with 2 CFR section 200.303. Explanation of disagreement with audit finding: There is ...

Allowable costs Emergency Rental Assistance Program - Federal Assistance Listing Number: 21.023 Recommendation: We recommend that the Organization implement the proper policies and procedures to ensure compliance with 2 CFR section 200.303. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding:. JCS will ensure all expenses are properly allocated to the correct funding source. Name of the contact person responsible for corrective action: Nicole Wheeler, Controller Planned completion date for corrective action plan: June 30, 2024

View Audit 3645

Finding 2086 (2022-003)

Significant Deficiency 2022

Jewish Community Services, Inc.

MD

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.303

Reporting Emergency Rental Assistance Program - Federal Assistance Listing Number: 21.023 Recommendation: We recommend that the Organization implement the proper policies and procedures to ensure compliance with 2 CFR section 200.303. Explanation of disagreement with audit finding: There is no dis...

Reporting Emergency Rental Assistance Program - Federal Assistance Listing Number: 21.023 Recommendation: We recommend that the Organization implement the proper policies and procedures to ensure compliance with 2 CFR section 200.303. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: JCS will adopt a two-step process for grant reporting to ensure that deadlines are properly met. Grant reporting process begin will once the month ends and reports will be reviewed two days before the submission is due to ensure all reporting requirements are satisfied. Name of the contact person responsible for corrective action: Nicole Wheeler, Controller Planned completion date for corrective action plan: June 30, 2024

View Audit 3645

Finding 2073 (2022-001)

Material Weakness 2022

Bellingham, City of

WA

Subrecipient Monitoring

The City of Bellingham has corrected its oversight in failing to file FFATA reports related to Housing and Services Program federal funding, and all reports are now up to date. In the future, the City will ensure timely reporting with procedures in place for the responsible staff to report regularly...

The City of Bellingham has corrected its oversight in failing to file FFATA reports related to Housing and Services Program federal funding, and all reports are now up to date. In the future, the City will ensure timely reporting with procedures in place for the responsible staff to report regularly and verify reporting is completed via email to the Housing and Services Program Manager.

View Audit 3605

Finding 2002 (2022-004)

Significant Deficiency 2022

The Immigrant and Community Refugee Organization

OR

Internal Control / Segregation of Duties Subrecipient Monitoring Allowable Costs / Cost Principles

Contact person (s) responsible: Jocelyn Swain, Interim Fiscal Director. Corrective action planned: Management will ensure that the Indirect Cost Rate Proposal is submitted annually and on time. Anticipated completion date: June 1, 2023

View Audit 3447

Finding 1994 (2022-002)

Material Weakness 2022

Good Shepherd Community Center

MS

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

The Center agrees with the recommendation, and it will be implemented by Cindy McCarley no later than January 31, 2024. Some of these procedures have already been put into place in the calendar year 2023 and a thorough review of current procedures will be done to ensure compliance in future audits. ...

The Center agrees with the recommendation, and it will be implemented by Cindy McCarley no later than January 31, 2024. Some of these procedures have already been put into place in the calendar year 2023 and a thorough review of current procedures will be done to ensure compliance in future audits. The Center believes that all questioned costs were allowable costs as Center staff were diligent in obtaining approvals from the granting organization before spending grant funds.

View Audit 3433 Questioned Costs: $1

Finding 1927 (2022-101)

Material Weakness 2022

City of Williams, Arizona

AZ

Subrecipient Monitoring Internal Control / Segregation of Duties

The City Council has made several changes since the contractor was removed from this position of Administrators for the Williams Housing Authority. Retaining staff has become a big concern as well training of staff by HUD administrators. The City Council continues to work with HUD to correct and mai...

The City Council has made several changes since the contractor was removed from this position of Administrators for the Williams Housing Authority. Retaining staff has become a big concern as well training of staff by HUD administrators. The City Council continues to work with HUD to correct and maintain the programs moving forward.

View Audit 3342

Finding 1909 (2022-007)

Material Weakness 2022

South Point Local School District

OH

Procurement, Suspension & Debarment Subrecipient Monitoring Reporting § 200.328

The School District Treasurer will review all Final Expenditure Report data to ensure its accuracy prior to submission to the Ohio Department of Education. Anticipated Completion Date: June 30, 2024 Responsible Contact Person: Lee Elliott, Treasurer

View Audit 3313

Finding 1855 (2022-015)

Material Weakness 2022

Canadian County

OK

Procurement, Suspension & Debarment Subrecipient Monitoring

The Board of County Commissioners will take measures to ensure future compliance with all requirements of federal grants.

View Audit 3224

Finding 1853 (2022-010)

Material Weakness 2022

Canadian County

OK

Subrecipient Monitoring Internal Control / Segregation of Duties

We will work to implement a Risk Assessment plan. We will implement controls to help make sure we are in compliance with all grant requirements and federal funds are expended in accordance with grant agreements and in a timely manner. We will ensure employees have the current and correct compliance ...

We will work to implement a Risk Assessment plan. We will implement controls to help make sure we are in compliance with all grant requirements and federal funds are expended in accordance with grant agreements and in a timely manner. We will ensure employees have the current and correct compliance supplement to work from.

View Audit 3224

Finding 1798 (2022-002)

Material Weakness 2022

National Alliance Against Disparities in Patient Health

VA

Subrecipient Monitoring Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.303 § 200.68

Timesheets are reviewed by project managers before they are submitted to payroll processing. Additionally, a reconciliation of actual to budgeted hours will be performed on a monthly basis. Documentation of the timesheet reviews will be maintained electronically. Staff time for federal grants will b...

Timesheets are reviewed by project managers before they are submitted to payroll processing. Additionally, a reconciliation of actual to budgeted hours will be performed on a monthly basis. Documentation of the timesheet reviews will be maintained electronically. Staff time for federal grants will be supported by a completed timesheet signed by a project manager. The National Alliance Against Disparities in Patient Health does acknowledge that an additional level of review is justified as our grant volume continues to expand. The verification of work performed on a monthly basis will ensure accuracy. Project managers will meet weekly with the executive team to address any transitional issues. Evidence of this allocation review will be maintained electronically for future inspection and/or presentation to grantors or others with a need to know.

View Audit 3140

Finding 1764 (2022-009)

Material Weakness 2022

Arkansas Baptist College

AR

Questioned Costs Student Financial Aid Subrecipient Monitoring

Arkansas Baptist College disagrees with the finding. NSLDS confirms that the student had not exceeded her Lifetime Eligibility of 600%. She used 571.765% of the 600% she was eligible to receive. Although NSLDS indicates her scheduled award amount is $6,495, she would exceed 600% if awarded the fu...

Arkansas Baptist College disagrees with the finding. NSLDS confirms that the student had not exceeded her Lifetime Eligibility of 600%. She used 571.765% of the 600% she was eligible to receive. Although NSLDS indicates her scheduled award amount is $6,495, she would exceed 600% if awarded the full amount. She was awarded $1,624 which brings per Pell Grant Annual and Lifetime Eligibility to 600%.

View Audit 3046 Questioned Costs: $1

Finding 1758 (2022-007)

Material Weakness 2022

Arkansas Baptist College

AR

Student Financial Aid Matching / Level of Effort / Earmarking Subrecipient Monitoring

Management does not agree with the auditor as the Department of Education Payment Analysis verifies the amount requested on Form 270 and approves payment as requested. A subsequent adjustment to a student’s financial aid does not affect the original 270. Every financial aid draw is based on known...

Management does not agree with the auditor as the Department of Education Payment Analysis verifies the amount requested on Form 270 and approves payment as requested. A subsequent adjustment to a student’s financial aid does not affect the original 270. Every financial aid draw is based on known facts as of that date.

View Audit 3046

Finding 1757 (2022-006)

Material Weakness 2022

Arkansas Baptist College

AR

Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking

Arkansas Baptist college concur with this finding. Careful attention will be given to all other ineligible applicants to ensure that they are eligible before packing.

View Audit 3046 Questioned Costs: $1

Finding 1756 (2022-005)

Material Weakness 2022

Arkansas Baptist College

AR

Student Financial Aid Subrecipient Monitoring Matching / Level of Effort / Earmarking

Arkansas Baptist College do not agree with the findings. Arkansas Baptist College provided the correct information to the auditor. The information was extracted directly from the Clearinghouse.

View Audit 3046

Finding 1754 (2022-004)

Material Weakness 2022

Arkansas Baptist College

AR

Student Financial Aid Subrecipient Monitoring Reporting

Arkansas Baptist College will implement controls to ensure that the FISAP is prepared correctly with supporting documents.

View Audit 3046

Finding 1750 (2022-002)

Material Weakness 2022

Arkansas Baptist College

AR

Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking

Management will make every effort to accurately complete R2T4 and return funds to COD as appropriate and in a timely manner. Management will use COD software to correctly calculate R2T4.

View Audit 3046 Questioned Costs: $1

Finding 1693 (2022-001)

Material Weakness 2022

Auburn School District No. 408

WA

Subrecipient Monitoring Equipment & Real Property Management Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Auburn School District No. 408 September 1, 2021 through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Reg...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Auburn School District No. 408 September 1, 2021 through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Troy Dammel 915 4th Street N.E. Auburn, WA 98002 (253) 931-4900 Corrective action the auditee plans to take in response to the finding: The Project Manager establishes and maintains internal controls to ensure compliance with federal prevailing wage rate requirements. Specifically, the collection, review, and preservation of weekly certified payroll reports from contractors and subcontractors prior to authorization for payment of services rendered. Anticipated date to complete the corrective action: September 1, 2023

View Audit 2958

Corrective Action Plans

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