Corrective Action Plans

Finding 38829 (2022-001)

Material Weakness 2022

OH

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

In reference to audit finding 2022-001, I will ensure accuracy of the reporting of sub recipients, subawards, accuracy in amounts reported and timely submission of all quarterly project and expenditure reports for Coronavirus State and Local Fiscal Recovery Funds effective immediately. The City is ...

In reference to audit finding 2022-001, I will ensure accuracy of the reporting of sub recipients, subawards, accuracy in amounts reported and timely submission of all quarterly project and expenditure reports for Coronavirus State and Local Fiscal Recovery Funds effective immediately. The City is grateful for the monies provided by the SLFRF and the once in a generation impact that projects that we would have otherwise been unable to fund will have; these projects will have a long lasting impact in the community. The extensive reporting requirements established by the U.S. Department of Treasury have placed an additional burden on the City at a time when recruiting and retaining government employees, especially in finance, has been difficult. However, the City understands the importance of complying with these requirements and will work to allocate and adequately train staff on reporting requirements. The due date for the third quarter report is October 31, 2023. I will ensure the draft of this report is completed in early October and will ask our audit firm, Clark, Schaefer, Hackett & Co. to review it for compliance prior to submission.

View Audit 34705

Finding 38785 (2022-002)

Material Weakness 2022

Senior Citizens Housing Development Corporation of Boston, INC

FL

HUD Housing Programs Subrecipient Monitoring Reporting

FINDING No. 2022-002: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should implement procedures to ensure that rent increases are submitted for approval on form HUD-92458 in a timely manner and that the submitted amounts agree to the approved PRAC renewal con...

FINDING No. 2022-002: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should implement procedures to ensure that rent increases are submitted for approval on form HUD-92458 in a timely manner and that the submitted amounts agree to the approved PRAC renewal contract. Action Taken: The compliance department is now monitoring and tracking PRAC contract renewals for properties. Going forward reminders and follow up to deadlines will be issued to ensure rent increases are submitted timely. If the Oversight Agency for Audit has questions regarding these plans, please call Christine Harris at 954-835-9200. Sincerely yours, Christine Harris Accounting Manager

View Audit 46219

Finding 38755 (2022-002)

Material Weakness 2022

South Arkansas Regional Health Center, Inc.

AR

Cash Management Subrecipient Monitoring

In reconciling the cash payments received for the CCBHC grant during the year, the auditors identified approximately $118,000 in expenses that were requested for reimbursement in error. This amount will be reported as deferred revenue in the Center?s financial statements. The CCBHC grant period ends...

In reconciling the cash payments received for the CCBHC grant during the year, the auditors identified approximately $118,000 in expenses that were requested for reimbursement in error. This amount will be reported as deferred revenue in the Center?s financial statements. The CCBHC grant period ends on August 30th each year, so this allows the Center adequate time to reconcile this grant before the end of the grant period. The Center has created a reconciliation to help with reconciling amounts that are requested for reimbursement each month. Each month there will be a reconciliation between the trial balance and the amounts submitted to be drawn down from the grant. The expenses included in the general ledger will be reviewed to ensure they are allowable and adequate expenses, and the amounts submitted through the Payment Management System will also be reviewed. The expenses in the general ledger will be kept in an Excel spreadsheet to ensure that the Center has not over or under drawn monies from the grant.

View Audit 34640

Finding 38754 (2022-002)

Significant Deficiency 2022

Santa Ana Unified School District

CA

Subrecipient Monitoring Significant Deficiency

The Enrollment team has reviewed the District?s enrollment and withdrawal procedures, which were distributed at the beginning of the school year, with the Office Manager and Registrar at the affected school site. The Enrollment team will review the enrollment and withdrawal procedures with all the ...

The Enrollment team has reviewed the District?s enrollment and withdrawal procedures, which were distributed at the beginning of the school year, with the Office Manager and Registrar at the affected school site. The Enrollment team will review the enrollment and withdrawal procedures with all the Elementary Office Managers and Registrars at the secondary level in the next monthly district meeting for Office Staff. The Attendance Accounting team and the Enrollment team will randomly check with the schools during the remainder of the school year to ensure that the enrollment and withdrawal procedures are being followed. Next school year, the Enrollment team will meet with all the Registrars and Elementary Office Managers before the beginning of the school year to review the enrollment and withdrawal procedures.

View Audit 35507

Finding 38713 (2022-002)

Material Weakness 2022

Atlantic Housing Foundation, Inc.

TX

Questioned Costs HUD Housing Programs Subrecipient Monitoring

Name and Number of the Project: Waters at James Crossing, LP FHA/CONTRACT NO. VA36-L000-130 Audit Firm: M Group, LLP Audit Period: The period from December 9, 2021 (Inception) through December 31, 2022 Compliance Review COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recomm...

Name and Number of the Project: Waters at James Crossing, LP FHA/CONTRACT NO. VA36-L000-130 Audit Firm: M Group, LLP Audit Period: The period from December 9, 2021 (Inception) through December 31, 2022 Compliance Review COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. ACTIONS TAKEN OR TO BE TAKEN FINDING #2022-002: Section 8 Housing Assistance Payments Program, CFDA: 14.195 CORRECTIVE ACTION TO BE COMPLETED: The Partnership is in the process of making repairs to the affected units and recertifying tenants. We have prepared the corrective action plan as required by the standards applicable to financial statements contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards. Any questions regarding the above corrective action plan should be directed to Mr. Michael Nguyen, President of Atlantic Housing Management, Inc.

View Audit 46646 Questioned Costs: $1

Finding 38709 (2022-003)

Material Weakness 2022

Atlantic Housing Foundation, Inc.

TX

Questioned Costs HUD Housing Programs Subrecipient Monitoring

CORRECTIVE ACTION PLAN Name and Number of the Project: See below Audit Firm: M Group, LLP Audit Period: The period from December 9, 2021 (Inception) through December 31, 2022 Gretna Village, LP VHDA (Project No. 02-1709-HF/SP and 02-1710-HCD) $ Unknown Waters at James Crossing, LP (FHA/Contract No. ...

CORRECTIVE ACTION PLAN Name and Number of the Project: See below Audit Firm: M Group, LLP Audit Period: The period from December 9, 2021 (Inception) through December 31, 2022 Gretna Village, LP VHDA (Project No. 02-1709-HF/SP and 02-1710-HCD) $ Unknown Waters at James Crossing, LP (FHA/Contract No. VA36-L000-130) $ Unknown Waters at Augusta, LP (FHA/Contract No. SC16-M000-060) $ Unknown Compliance Review COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. ACTIONS TAKEN OR TO BE TAKEN FINDING #2022-003: Section 8 Housing Assistance Payments Program. CFDA: 14.195 CORRECTIVE ACTION TO BE COMPLETED: The Project's will review and monitor tenant eligibility and documentation procedures to ensure compliance. We have prepared the corrective action plan as required by the standards applicable to financial statements contained in Government Auditing Standards and by the audit requirements of Title 2 US. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards. Any questions regarding the above corrective action plan should be directed to Mr. Michael Nguyen, President of Atlantic Housing Management, Tnc.

View Audit 46646 Questioned Costs: $1

Finding 38692 (2022-002)

Material Weakness 2022

Adams County, Colorado

CO

Subrecipient Monitoring § 200.331 § 200.332

Temporary Assistance for Needy Families (TANF) ? Assistance Listing No. 93.558 Recommendation: We recommend the County determine whether an entity receiving payment under TANF is a subrecipient or a contractor prior to entering into an agreement with the entity and to include all guidance under 2 C...

Temporary Assistance for Needy Families (TANF) ? Assistance Listing No. 93.558 Recommendation: We recommend the County determine whether an entity receiving payment under TANF is a subrecipient or a contractor prior to entering into an agreement with the entity and to include all guidance under 2 CFR 200.331 when making this determination. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Prior to the finding we have been working to properly classify entities that receive TANF fund as subrecipients versus contractors. We will continue to implement a process to analyze the entities that are receiving payments through TANF and make sure that we properly determine them as a subrecipient or a contractor. Once the determination is made, we will work with Legal and enter into the correct agreement with the entity. We will also perform the required monitoring for the TANF subrecipients. Name of the contact persons responsible for corrective action: Eddie Valdez ? Deputy Director, Candace Cadena ? Executive Strategist, Nick Beston ? Accounting Manager. Planned completion date for corrective action plan: July 1, 2024

View Audit 46639

Finding 38690 (2022-001)

None 2022

State Science and Technology Institute

OH

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking

Corrective Action Plan Year Ended December 31 , 2022 Finding: 2022-001 Corrective Action Plan: State Science and Technology Institute did not file sub-grant reports required under the Federal Funding Accountability and Transparency Act ("FFATA") for subgrants that satisfy the applicable requirements...

Corrective Action Plan Year Ended December 31 , 2022 Finding: 2022-001 Corrective Action Plan: State Science and Technology Institute did not file sub-grant reports required under the Federal Funding Accountability and Transparency Act ("FFATA") for subgrants that satisfy the applicable requirements. State Science and Technology Institute has developed and established a Corrective Action Plan to submit past due FFATA sub-grant reports and implement procedures to review future federal awards for the applicability of FFATA reporting requirements to ensure that this oversight does not recur. Daniel Berglund President and Chief Executive Officer

View Audit 44210

Finding 38688 (2022-001)

Significant Deficiency 2022

Clackamas County, Oregon

OR

Subrecipient Monitoring Reporting

June 29, 2023 In accordance with OMB Uniform Guidance, we have provided below Clackamas County?s response and corrective action plan addressing the findings in the ?Report on Federal Awards in Accordance with the OMB Uniform Guidance? for the fiscal year that ended June 30, 2022. Finding 2022-00...

June 29, 2023 In accordance with OMB Uniform Guidance, we have provided below Clackamas County?s response and corrective action plan addressing the findings in the ?Report on Federal Awards in Accordance with the OMB Uniform Guidance? for the fiscal year that ended June 30, 2022. Finding 2022-001: Reporting ? Significant Deficiency in Internal Control over Compliance Management agrees with the finding and the auditor?s recommendation. Contact Person responsible for corrective action: Patrick Williams Deputy Finance Director pwilliams@clackamas.us 971-325-5392 Corrective Action Planned: Procedures will be incorporated into the County workflow to provide additional monitoring, oversight, and record retention related to reporting. These will include: ? Compiling a comprehensive inventory of grants and reporting deadlines ? Timely monitoring for the status of reporting and tracking of extensions ? Obtain copies of all grant reports and documentation of extensions with Finance records Anticipated Completion Date: December 31, 2023

View Audit 44205

Finding 38677 (2022-002)

Material Weakness 2022

Transitional Resources

WA

Subrecipient Monitoring Material Weakness Matching / Level of Effort / Earmarking § 200.303

2022-002 Material Weakness in Internal Control Finding: Internal Control over Reconciliation of Accounting Records Condition: The audit confirmation process did not go smoothly and resulted in confirmations being sent multiple times. Cause: The Accounting Manager did not have the adequate skills,...

2022-002 Material Weakness in Internal Control Finding: Internal Control over Reconciliation of Accounting Records Condition: The audit confirmation process did not go smoothly and resulted in confirmations being sent multiple times. Cause: The Accounting Manager did not have the adequate skills, knowledge, and experience to complete the audit confirmation process independently as previously believed to be the case by the Supervisor. Due to turnover in the accounting department, this was the first year for the Accounting Manager to send the confirmations independently. The Supervisor assessed that the Accounting Manager was ready to perform this task, however, this was not the case. Effect: The audit confirmation errors delayed the audit process. Additional oversight should have been provided to the Accounting manager. Response: Effective, August 1, 2023 or within 60 days of hire, the agency?s Accounting Manager shall receive training on the appropriate procedures for completing an audit confirmation. The Accounting Manager?s Supervisor shall review all confirmations for completeness prior to sending until such time it is determined that the Accounting Manager is able to perform this task independently.

View Audit 44203

Finding 38676 (2022-001)

Material Weakness 2022

Transitional Resources

WA

Subrecipient Monitoring Material Weakness Matching / Level of Effort / Earmarking § 200.303

Transitional Resources submits the following corrective action plan for the year ending December 31, 2022. Name and address of independent accounting firm: Lindley & Associates LLC, 1603 116th Ave NE, Suite 100, Bellevue, WA 98004-9003, Bellevue, WA 98004-9003 Audit period: January 1, 2022 to Dece...

Transitional Resources submits the following corrective action plan for the year ending December 31, 2022. Name and address of independent accounting firm: Lindley & Associates LLC, 1603 116th Ave NE, Suite 100, Bellevue, WA 98004-9003, Bellevue, WA 98004-9003 Audit period: January 1, 2022 to December 31, 2022 Contact person responsible for corrective action: Deb Orsillo, Director of Administration 2022-001: Material Weakness in Internal Control Finding: Internal Control over Timely Bank Reconciliations Condition: Transitional Resources? bank reconciliations were not completed in a timely manner. While supervisory personnel were aware the Accounting Manager was behind in accounting functions, they were unaware the bank reconciliations had not been completed in a timely manner. Cause: There was turnover in Transitional Resources? Accounting department which resulted in delays in completing the bank reconciliations. Due to the delay of the monthly accounting packets, which contain the bank reconciliations, Supervisory personnel did not initially identify those reconciliations were not completed in a timely manner. Effect: Safeguards of the agency?s accounts were in place by a thorough review of monthly bank statements by Supervisory personnel, however these reviews did not provide the same level of internal control as having timely bank reconciliations. Response: Effective June 26, 2023, bank reconciliations shall be prepared within 30 days of the receipt of the statement. The bank statement and bank reconciliation shall be reviewed by a person other than the preparer, initialed, and dated. The bank reconciliation balance shall agree with the general ledger balance. Both statements shall be initialed and dated as approved by supervisory personnel. In most cases, bank reconciliations shall be prepared by the Accounting Manager and reviewed by the Director of Administration. The Director of Administration shall not only ensure that monthly reviews of bank reconciliations are conducted but shall ensure all accounting information provided to the auditor is verified as complete, accurate, and timely.

View Audit 44203

Finding 38610 (2022-002)

Significant Deficiency 2022

Alamosa County

CO

Special Tests & Provisions Subrecipient Monitoring Significant Deficiency

Finding 2022-002: Airport Improvement Program, CFDA No. 20.106 U.S. Department of Transportation Compliance Requirement: Special Tests and Provisions Grant No.: Not Applicable Type of Finding: Internal Control (significant deficiency) and Compliance (noncompliance) Recommendation: The County should ...

Finding 2022-002: Airport Improvement Program, CFDA No. 20.106 U.S. Department of Transportation Compliance Requirement: Special Tests and Provisions Grant No.: Not Applicable Type of Finding: Internal Control (significant deficiency) and Compliance (noncompliance) Recommendation: The County should develop policies and procedures to implement monitoring controls over the federal program wage rate requirements. Action Taken: Management will develop a quarterly process to implement monitoring controls needed to ensure proper federal program wage requirements on or before year end close of December 31, 2024.

View Audit 34681

Finding 38552 (2022-038)

Material Weakness 2022

State of Vermont

VT

Subrecipient Monitoring Material Weakness Reporting § 200.303

Corrective Action Plan: Agency of Human Services Internal Audit Group (AHS-IAG) is a designated centralized reporter of subawards for a Medicaid cluster (AL No. 93.775, 93.777, 93.778) that is shared between all AHS departments. To address omissions and timeliness of subawards and subaward modificat...

Corrective Action Plan: Agency of Human Services Internal Audit Group (AHS-IAG) is a designated centralized reporter of subawards for a Medicaid cluster (AL No. 93.775, 93.777, 93.778) that is shared between all AHS departments. To address omissions and timeliness of subawards and subaward modifications reporting to FSRS, IAG will conduct additional training tailored to each AHS Department to examine the results of FFATA testing conducted internally, and reemphasize the FFATA compliance regulations. This will ensure the Internal Audit Group (IAG) is provided with complete, accurate and timely subaward information for reporting in FSRS going forward. Further, on at least an annual basis, IAG will conduct a review of current federal rules and regulations pertaining to FFATA reporting for FSRS to assure the Agency?s procedures are up-to-date. Coincidentally, IAG will also select a random sample of subawards and subawards modifications that meet the required threshold for FFATA reporting to ensure they are reported in FSRS system on a complete, accurate and timely basis. Scheduled Completion Date of Corrective Action Plan: Annual review of FFATA rules and regulations including subawards sample testing December 31, 2022 Individualized training for each AHS Department January 31, 2023 Contact for Corrective Action Plan: Peter Moino AHS Director of Internal Audit peter.moino@vermont.gov

View Audit 30446

Finding 38544 (2022-033)

Significant Deficiency 2022

State of Vermont

VT

Subrecipient Monitoring Reporting Significant Deficiency § 200.303

Corrective Action Plan: The Financial Administrator will ensure that subrecipient grants containing federal funding that meet the FFATA reporting threshold are marked as ?required for entry into the FSRS system? upon grant execution. The Financial Administrator and Manager will then confirm that al...

Corrective Action Plan: The Financial Administrator will ensure that subrecipient grants containing federal funding that meet the FFATA reporting threshold are marked as ?required for entry into the FSRS system? upon grant execution. The Financial Administrator and Manager will then confirm that all executed agreements that meet the FFATA reporting requirement have been entered and submitted into the FSRS system by the last business day of each month. Scheduled Completion Date: 2/1/2023 Contacts for Corrective Action Plan: Jessica Brown, Financial Administrator, Vermont Department of Health Karen Clark, Financial Manager, Vermont Department of Health Megan Hoke, Financial Director, Vermont Department of Health Peter Moino, Director of Internal Audit, Vermont Agency of Human Services

View Audit 30446

Finding 38540 (2022-031)

Significant Deficiency 2022

State of Vermont

VT

Reporting Subrecipient Monitoring Significant Deficiency § 200.303

Corrective Action Plan: The Financial Administrator will ensure that subrecipient grants containing federal funding that meet the FFATA reporting threshold are marked as ?required for entry into the FSRS system? upon grant execution. The Financial Administrator and Manager will then confirm that al...

Corrective Action Plan: The Financial Administrator will ensure that subrecipient grants containing federal funding that meet the FFATA reporting threshold are marked as ?required for entry into the FSRS system? upon grant execution. The Financial Administrator and Manager will then confirm that all executed agreements that meet the FFATA reporting requirement have been entered and submitted into the FSRS system by the last business day of each month. Scheduled Completion Date: 2/1/2023 Contacts for Corrective Action Plan: Jessica Brown, Financial Administrator, Vermont Department of Health Karen Clark, Financial Manager, Vermont Department of Health Megan Hoke, Financial Director, Vermont Department of Health Peter Moino, Director of Internal Audit, Vermont Agency of Human Services

View Audit 30446

Finding 38529 (2022-029)

Significant Deficiency 2022

State of Vermont

VT

Subrecipient Monitoring Reporting Significant Deficiency § 200.303

Corrective Action Plan: To address the accuracy and timeliness of our entries into the FFATA system, we will use the USASPENDING.GOV website to assist us in reconciling what has been entered into the FFATA system. This will allow us to ensure that our grant ledgers agree with what is entered into ...

Corrective Action Plan: To address the accuracy and timeliness of our entries into the FFATA system, we will use the USASPENDING.GOV website to assist us in reconciling what has been entered into the FFATA system. This will allow us to ensure that our grant ledgers agree with what is entered into FFATA. This will be a reconciliation completed at least quarterly (following SOV fiscal year quarters) and will be completed by the Deputy CFO or position assigned by the Deputy CFO. We will also implement a process that will have all the steps necessary for a grant award or an amendment to ensure it is posted properly within our internal files and the external systems. This will ensure that new awards and amendments get routed and entered in the FFATA system timely. Our finance team also attended a FFATA training on February 3, 2023 for additional training on the FFATA system. We will look into the Batch upload process which was described in that training. Position Responsible for Implementation of Corrective Action Name: Sean Cousino Position: Deputy Chief Financial Officer Email: sean.cousino@vermont.gov Phone Number: 802 595-3693 Date of Implementation of Corrective Action: First Reconciliation to be completed March/April 2023 Full Implementation June 1,2023

View Audit 30446

Finding 38522 (2022-001)

None 2022

The George Washington University

VA

Questioned Costs Subrecipient Monitoring Special Tests & Provisions

November 1, 2022 Finding 2022-001: 2022-001 Special Tests and Provisions ? Verification Management?s View and Corrective Action Plan Through review and analysis of the finding during the audit, management notes two staff members incorrectly processed the files for the four federal verification is...

November 1, 2022 Finding 2022-001: 2022-001 Special Tests and Provisions ? Verification Management?s View and Corrective Action Plan Through review and analysis of the finding during the audit, management notes two staff members incorrectly processed the files for the four federal verification issues identified. Three of the four files were processed by a staff member who no longer works at the University, and one of the four files was processed by a current Sr. Counselor. The Sr. Counselor responsible for one of the errors has had additional training provided to ensure the clear understanding of the data elements required on the Free Application for Federal Student Aid (FAFSA)/Institutional Student Information Record (ISIR), with particular emphasis on the taxes paid as this can produce a change to the need and potential change to the federal aid awarded. The Office of Student Financial Assistance (OSFA) will continue to require annual training on the FAFSA/ISIR and federal verification process for all staff who review student records. Training for the upcoming cycle will start in November 2022, prior to the incoming freshmen student file review processing scheduled to begin in December 2022. The training will have a strong emphasis on the data elements that are required to be verified with a data element matrix to be used as a reference tool. This tool will be required to be utilized when completing the verification process. Beyond the initial start to the cycle training, we will continue ongoing training and refreshers throughout the year. Additionally, starting with the new cycle, OSFA?s management team will be implementing a second level review process for all verified files. This will require that an OSFA manager complete an additional review to identify any potential errors. The OSFA manager will also be responsible for providing training needs throughout the processing cycle. In addition, a peer review process will be implemented on a sample basis to maintain a stronger environment of accountability. The second level and peer review process will be ongoing. For the longer term, OSFA is in the process of hiring a Chief Financial Aid Compliance Officer, backfilling a current vacancy. OSFA is working to enhance the position to ensure a compliance officer with necessary skills and Title IV knowledge will be hired. This will allow the office to have regular evaluation and staff training of policies and procedures, as well as performing desk audits throughout each cycle to identify potential risks and create action plans for staff members that need additional assistance. Implementation Date: November 2022 Estimated Completion Date: The training and enhanced review process will be ongoing and the Chief Financial Aid Compliance Officer position is aimed to be filled in FY23. Responsible Official and Point of Contact: Michelle Arcieri, Executive Director for Student Financial Assistance Neena Ali Associate Vice President & Controller

View Audit 31092 Questioned Costs: $1

Finding 38480 (2022-005)

Significant Deficiency 2022

Wyoming Energy Authority

WY

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.214

2022-005: Suspension and Debarment (Significant Deficiency) Views of Responsible Officials and Planned Corrective Actions: Management concurs with the finding. The Authority expanded its policies and procedures related to suspension and debarment to all grant expenditures effective January 2022. ...

2022-005: Suspension and Debarment (Significant Deficiency) Views of Responsible Officials and Planned Corrective Actions: Management concurs with the finding. The Authority expanded its policies and procedures related to suspension and debarment to all grant expenditures effective January 2022. Completion Date ? January 2022 Contact Person ? Jami Blosmo, Accounting Manager

View Audit 33652

Finding 38463 (2022-008)

None 2022

Shiloh Neighborhood Development Corporation

OH

Subrecipient Monitoring School Nutrition Programs

FINDING 2022-008: Audit Report Deadline Response: The district had difficulty finding an auditor who would be available to contract with us for the 2022-23 school year. Since our last auditor was no longer in business, we had to share significant documentation with our new auditor....

FINDING 2022-008: Audit Report Deadline Response: The district had difficulty finding an auditor who would be available to contract with us for the 2022-23 school year. Since our last auditor was no longer in business, we had to share significant documentation with our new auditor. Additionally, there was a change in personnel with the hiring of a new Business Manager. Some of the requested information and files were not immediately available to our new Business Manager. We currently have an auditor under contract and will have all requested documentation to them in a timely manner to meet deadlines.

View Audit 30388

Finding 38390 (2022-001)

Material Weakness 2022

South Redford School District

MI

Procurement, Suspension & Debarment Subrecipient Monitoring Special Tests & Provisions

Finding Number: 2022-001 Condition: During fiscal year 2022, the School District utilized funds from the Education Stabilization Funds to pay payroll expenditures related to contractors for minor remodeling and renovations of the school buildings. Per the 2022 Compliance Supplement, recipients and s...

Finding Number: 2022-001 Condition: During fiscal year 2022, the School District utilized funds from the Education Stabilization Funds to pay payroll expenditures related to contractors for minor remodeling and renovations of the school buildings. Per the 2022 Compliance Supplement, recipients and subrecipients that use ESF funds for minor remodeling, renovation, or construction contracts that are over $2,000 and use laborers and mechanics must meet Davis-Bacon prevailing wage requirements. The South Redford School District failed to meet the prevailing wage requirements using the funds during the fiscal year. Planned Corrective Action: As it pertains to the use of ANY Federal funds for construction projects in the South Redford School District (SRSD), when said funds will be used to compensate for labor for any construction project: We must stipulate in all RFP?s, Davis-Bacon requirements for prevailing wages as it relates to the use of laborers and mechanics, for all projects over $2,000. All responses to RFP?s must: 1. Acknowledge the Davis Bacon prevailing wage requirement; 2. All bid pricing must reflect prevailing wage requirements; 3. Bid recipients must have a process in place for reporting their compliance to the prevailing wage requirement and submit documentation along with all invoices, be it directly to SRSD or to the construction management firm, who will then include said documentation with their backup and invoices to SRSD. Verbal communications have been made to all stakeholders, including the Superintendent, Owner Representative (who oversees all construction projects for the district), construction management team, Asst. Superintendent of Operations, and all Finance Team members. A written copy of the corrective action will be delivered to each of the stakeholders listed above. Further, the Director of Finance will review all RFP?s to ensure prevailing wage requirements are met. Contact person responsible for corrective action: Linda Earl, Finance Director Anticipated Completion Date: July 1, 2022

View Audit 30511

Finding 38383 (2022-001)

Material Weakness 2022

Yakima School District No. 7

WA

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs restricted purpose requirements. Name, address, and telephone of District contact person: Jacob Kuper Interim Executive Director of Financ...

Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs restricted purpose requirements. Name, address, and telephone of District contact person: Jacob Kuper Interim Executive Director of Finance 104 N 4th Ave Yakima, WA 98902 509.573.7045 Corrective action the auditee plans to take in response to the finding: The district will ensure that adequate internal controls are instituted for compliance with allowable activities and costs restricted purpose requirements. This will be accomplished via the following measures: ? Device checkout is being transitioned from a building-based function to being under the purview of Technology Services. This will create a greater fidelity to the process within a direct chain of command. ? Continued development of training materials and documentation to ensure all Technology Service team members understand any new processes and procedures. o Conduct training sessions to familiarize staff with the transitioned role and provide guidance on best practices for device checkout. o Regularly update and maintain the documentation to reflect any changes or improvements made to the device checkout processes. ? Create a standardized process to account for system limitations in documenting device checkout and create a manual process for data archival to account for the identified limitations of our systems. o Implement regular audits to verify the accuracy and completeness of the manual archival process. o Submission of a feature request to the system vendor- a comprehensive list of required features and enhancements identified by the audit will be submitted to vendor to address the limitations of the current inventory system. o Follow up with the vendor regularly to track progress and prioritize the requested features. ? Surveying Parents for Unmet Need Requirements- A survey will be conducted to establish an unmet need for students that already have devices and for those receiving devices. o Distribute the survey to parents through various channels, such as the district?s unified communication system, Student Information System (SIS), email, and contact by telephone to encourage a high response rate by emphasizing the importance of the verification for device checkout processes to proceed. Anticipated date to complete the corrective action: 08.31.23

View Audit 30751 Questioned Costs: $1

Finding 38374 (2022-001)

Material Weakness 2022

Sparrow Health System

MI

Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness

Finding Number: 2022-001 Condition: The Health System's controls in place for reporting submissions did not ensure the accuracy of the reporting submissions. Planned Corrective Action: Preparer will conduct a full walk-through of the entire submission with a reviewer who did not participate in prepa...

Finding Number: 2022-001 Condition: The Health System's controls in place for reporting submissions did not ensure the accuracy of the reporting submissions. Planned Corrective Action: Preparer will conduct a full walk-through of the entire submission with a reviewer who did not participate in preparation of the submission. Contact person responsible for corrective action: Matthew Nobis Anticipated Completion Date: Completed

View Audit 30344

Finding 38345 (2022-001)

Material Weakness 2022

Inchelium School District No. 70

WA

Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions

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: Stephanie Hance, 2 Hornet Ave, Inchelium, WA 99138 509 789-3513 Corrective action the ...

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: Stephanie Hance, 2 Hornet Ave, Inchelium, WA 99138 509 789-3513 Corrective action the auditee plans to take in response to the finding: When or if the District enters into another project funded with federal dollars, they will ensure that Davis Bacon language is included in all contracts/purchasing documents. The District will create a spreadsheet to track the submittals of weekly certified payrolls. This tracking document will include the following data: Project Description/Subcontractor Vendor/Date SAM verified/Date Intent Filed and Project Number/Date Affidavit Filed/Position & Dates/Verified Prevailing Wage (State or Federal, whichever is higher). Federal purchasing requirements will be shared with all staff tasked to manage the project. Anticipated date to complete the corrective action: 08/31/23

View Audit 35167

Finding 38340 (2022-001)

Significant Deficiency 2022

Tarrant County

TX

Subrecipient Monitoring Cash Management Reporting

Finding 2022-001: Reporting - Significant Deficiency in Controls over compliance and Noncompliance Federal/State Program: Highway Planning & Construction - Courtesy Patrol Program ALN 20.205 Year: 2022 Federal Agency: U.S. Department of Transportation Pass-Through Entity: Texas Department of Transp...

Finding 2022-001: Reporting - Significant Deficiency in Controls over compliance and Noncompliance Federal/State Program: Highway Planning & Construction - Courtesy Patrol Program ALN 20.205 Year: 2022 Federal Agency: U.S. Department of Transportation Pass-Through Entity: Texas Department of Transportation (Award 02-0XXFS00l) Responsible Party-Juanita Casas, Grant Manager Tarrant County Auditor's Office Corrective Action Plan - The department agrees with the findings of the single audit and has implemented training and additional oversight of the financial reporting process. This process allows the Grant Manager and Supervisors to monitor and track the completion of monthly reports and ensure timely submission per the grant requirements. Effective Date - Immediately

View Audit 32528

Finding 38336 (2022-005)

Significant Deficiency 2022

Aleutians East Borough

AK

Subrecipient Monitoring Reporting Significant Deficiency

Finding 2022-005 Deadline for Federal Single Audit ? Noncompliance and Internal Control over Compliance ? Significant Deficiency Corrective Action Plan Management will file the Form SF-SAC form soon and will submit the Form SFSAC on time in the future. Expected Completion Date June 30, 2023

View Audit 30167

Corrective Action Plans

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