Corrective Action Plans

Finding 36500 (2022-003)

Material Weakness 2022

IL

Reporting Subrecipient Monitoring Period of Performance

Controls Over Compliance Reporting Recommendation: The auditors recommend that management implement controls to ensure that all reports are submitted within the due dates set by U.S. Department of State. Actions Taken or Planned: Management understands the finding and will assign proper personnel to...

Controls Over Compliance Reporting Recommendation: The auditors recommend that management implement controls to ensure that all reports are submitted within the due dates set by U.S. Department of State. Actions Taken or Planned: Management understands the finding and will assign proper personnel to prepare the reports to submit timely to U.S. Department of State. Training sessions will be implemented with the Greenheart Grants Department and those responsible for operations to ensure that everyone understands the reporting process with the Department of State. Quarterly reports will be reviewed and approved by Greenheart management. Person Responsible: Laura Rose, Chief Executive Officer, and Daniel Ebert, President Estimated Date of Completion: November 30, 2023

View Audit 33337

Finding 36483 (2022-008)

Material Weakness 2022

Concord Community Schools

IN

Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.303

FINDING 2022-008 Contact Person Responsible for Corrective Action: Carrie McGuire Contact Phone Number: (574) 875 -5161 Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: Prior to the submission of the Title I application annually, the federal grants coo...

FINDING 2022-008 Contact Person Responsible for Corrective Action: Carrie McGuire Contact Phone Number: (574) 875 -5161 Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: Prior to the submission of the Title I application annually, the federal grants coordinator with consult with all non-public schools within our district boundaries as listed by the IDOE in the grant application portal. The signed consultation forms will be uploaded to the IDOE?s Title I Programs Application Center as attachments. The corporation treasurer will verify that all consultation forms are signed and uploaded in the Application Center before the initial grant application budget can be submitted for review. Anticipated Completion Date: December 31, 2022

View Audit 35807

Finding 36481 (2022-007)

Material Weakness 2022

Concord Community Schools

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.303

FINDING 2022-007 Contact Person Responsible for Corrective Action: Contact Phone Number: (574) 875-5161 Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: When required annual federal grant reports are completed for submission, they will be reviewed by t...

FINDING 2022-007 Contact Person Responsible for Corrective Action: Contact Phone Number: (574) 875-5161 Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: When required annual federal grant reports are completed for submission, they will be reviewed by the treasurer for accuracy. Both the treasurer and the grants coordinator will sign off on the reports. Anticipated Completion Date: June 30, 2022

View Audit 35807

Finding 36479 (2022-005)

Material Weakness 2022

Concord Community Schools

IN

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.302 § 200.303 § 200.328 § 200.329 § 200.334

FINDING 2022-005 Finding: Internal controls were not in place/effective in relation to the Title I Annual Expenditure Reports filed during the audit period. Subsequently, the 20-21 Title I Annual Expenditure Report did not agree with School Corporation?s ledgers. $578,452 of expenditures were report...

FINDING 2022-005 Finding: Internal controls were not in place/effective in relation to the Title I Annual Expenditure Reports filed during the audit period. Subsequently, the 20-21 Title I Annual Expenditure Report did not agree with School Corporation?s ledgers. $578,452 of expenditures were reported the Annual Expenditure Report and $677,514 from Fund 4121 on the ledgers. Contact Person Responsible for Corrective Action: Carrie McGuire Contact Phone Number: (574) 875-5161 Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: When required annual federal grant reports are completed for submission, they will be reviewed by the treasurer for accuracy. Both the treasurer and the grants coordinator will sign off on the reports. In order to address the issue related to earmarking and set-asides within Title I not be completed, Concord Community Schools created a Grants and Assessment Coordinator position in May 2022. A person was hired to fill this position starting on July 1, 2022. One of the essential functions of this position is maintaining current and accurate records related to federal and state grants. Starting in January 2023, in addition to the Grants and Assessment Coordinator, a member of the business department will be a second reviewer and sign the semi-annual certifications. Anticipated Completion Date: December 31, 2023

View Audit 35807

Finding 36475 (2022-004)

Material Weakness 2022

Concord Community Schools

IN

Matching / Level of Effort / Earmarking Subrecipient Monitoring Eligibility § 200.303

FINDING 2022-004 Finding: Non-Public School: No documentation could be found to support non-public school students qualifying for Title I on the 2020-2021 and 2021-2022 Applications. These numbers determine equitable share distributions to these non-public schools. Contact Person Responsible for Cor...

FINDING 2022-004 Finding: Non-Public School: No documentation could be found to support non-public school students qualifying for Title I on the 2020-2021 and 2021-2022 Applications. These numbers determine equitable share distributions to these non-public schools. Contact Person Responsible for Corrective Action: Carrie McGuire Contact Phone Number: (574) 875-5161 Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: Non public schools will be consulted prior to the initial Title I(a) application being submitted at the start of each grant cycle. Non-public school consultation forms and spreadsheet(s) for any equitable share calculations will be uploaded into the Title I application center as attachments. These will be verified by the corporation treasurer before the Title I application is submitted annually. Prior to the submission of the Title I application annually, the federal grants coordinator with consult with all non-public schools within our district boundaries as listed by the IDOE in the grant application portal. The signed consultation forms will be uploaded to the IDOE?s Title I Programs Application Center as attachments. The corporation treasurer will verify that all consultation forms are signed and uploaded in the Application Center before the initial grant application budget can be submitted for review. A form will be created so that when files are downloaded from the Child Nutrition Program (CNP) website and subsequently uploaded into Mealtime, there will be places for a signature of the person who downloaded the file, a signature for the person who uploaded the file, and a reviewer. Anticipated Completion Date: September 15, 2023

View Audit 35807

Finding 36444 (2022-001)

None 2022

Ncr of Wayne County, Inc. Dba Dogwood Terrace

OH

Questioned Costs Subrecipient Monitoring HUD Housing Programs

Name of auditee: National Church Residences of Wayne County, Inc. HUD auditee identification number: 073-EE053-NP-WAH Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended August 31, 2022 CAP prepared by Name: Jill Kolb Position: Vice President of Housing Accounti...

Name of auditee: National Church Residences of Wayne County, Inc. HUD auditee identification number: 073-EE053-NP-WAH Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended August 31, 2022 CAP prepared by Name: Jill Kolb Position: Vice President of Housing Accounting Telephone number: 614-451-2151 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Statement of condition #2022-001 (Assistance Listing 14.157): During the year ended August 31, 2022, a withdrawal of $335 from the reserve for replacements account without prior approval from HUD. Recommendation: Management should transfer $335 from the operating account to the reserve for replacements account. Action(s) Taken or Planned on the Finding: Management intends to transfer $335 into the reserve for replacements account.

View Audit 25851 Questioned Costs: $1

Finding 36420 (2022-005)

Significant Deficiency 2022

Government of the District of Columbia

DC

Reporting Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303 § 200.328

The Department of Human Services (DHS) concurs with the findings. In response to a similar finding for the fiscal year 2021 ERA single audit where original submission data was overridden by formatting updates, DHS began saving screen shots of reported data within Treasury?s reporting portal. This p...

The Department of Human Services (DHS) concurs with the findings. In response to a similar finding for the fiscal year 2021 ERA single audit where original submission data was overridden by formatting updates, DHS began saving screen shots of reported data within Treasury?s reporting portal. This practice began in June 2022 and will continue for the duration of the ERA program, through ERA2 closeout reporting. This will ensure that even if Treasury reporting portal functionality changes in the future, there is clear supporting documentation of the information submitted. See Corrective Action Plan for chart/table

View Audit 31369

Finding 36414 (2022-001)

Significant Deficiency 2022

Multnomah County Oregon

OR

Subrecipient Monitoring Reporting

Management?s View and Corrective Action Plan to Current Year Audit Findings and Questioned Costs Finding #2022-001: Allowable Costs ? Significant Deficiency in Internal Controls over Compliance Management agrees with the finding and auditor?s recommendation. Going forward an internal control will ...

Management?s View and Corrective Action Plan to Current Year Audit Findings and Questioned Costs Finding #2022-001: Allowable Costs ? Significant Deficiency in Internal Controls over Compliance Management agrees with the finding and auditor?s recommendation. Going forward an internal control will be in place to retain a copy of each report submitted with evidence of required submission date when it is not maintain within the third party reporting system. This will be resolved by June 30, 2023. The Deputy CFO will be responsible for ensuring that the correcting actions take place as described. If you have any questions of require additional information, please feel free to contact me at (503-988-7966) or at cora.bell@multco.us. Sincerely, Cora Bell Deputy CFO

View Audit 30278

Finding 36408 (2022-002)

Material Weakness 2022

Tipton Community School Corporation

IN

Procurement, Suspension & Debarment School Nutrition Programs Subrecipient Monitoring § 200.303 § 200.317 § 200.318 § 200.319 § 200.320

FINDING 2022-002 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Brook Cleaver Contact Phone Number: (765) 675-2147 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Superintendent and Treasurer will work to ensure...

FINDING 2022-002 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Brook Cleaver Contact Phone Number: (765) 675-2147 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Superintendent and Treasurer will work to ensure that bids are sought and kept on file for projects exceeding the simplified acquisition threshold. Once a vendor is selected, Treasurer will search exclusions in the Sam.gov portal for vendors that may be suspended or debarred from participation in federal assistance programs and keep said documentation on file. Anticipated Completion Date: Immediately.

View Audit 30277

Finding 36380 (2022-003)

Material Weakness 2022

Cvfiber

VT

Subrecipient Monitoring Material Weakness Period of Performance

View of Responsible Officials and Planned Corrective Action: CVFiber is keeping track of the award period for each grant award and comparing records monthly to ensure expenditures are within the period of performance. Should terms be changed at the state level or in any regard, this will be reflecte...

View of Responsible Officials and Planned Corrective Action: CVFiber is keeping track of the award period for each grant award and comparing records monthly to ensure expenditures are within the period of performance. Should terms be changed at the state level or in any regard, this will be reflected in writing so that the dates align at all times. Planned Implementation Date of Corrective Action: Implemented Person Responsible for Corrective Action: Jennille Smith, Executive Director.

View Audit 30692

Finding 36379 (2022-002)

Material Weakness 2022

Cvfiber

VT

Subrecipient Monitoring Material Weakness Reporting

View of Responsible Officials and Planned Corrective Action: Beginning in November 2022, corrections were made on all reporting to ensure they agreed with the accounting on a monthly and year to date basis. After reporting was completed, CVFiber chose to reclass a large expense, and those reports we...

View of Responsible Officials and Planned Corrective Action: Beginning in November 2022, corrections were made on all reporting to ensure they agreed with the accounting on a monthly and year to date basis. After reporting was completed, CVFiber chose to reclass a large expense, and those reports were resubmitted. CVFiber internally identified account classifications of all expenditures and has a current process of double checking the classifications as they are being reconciled. Planned Implementation Date of Corrective Action: Implemented Person Responsible for Corrective Action: Jennille Smith, Executive Director.

View Audit 30692

Finding 36376 (2022-001)

Significant Deficiency 2022

Bronx Community Health Network, Inc.

NY

Reporting Subrecipient Monitoring HUD Housing Programs

Bronx Community Health Network, Inc. (?BCHN?) Corrective Action Plan For the Year Ended December 31, 2022 Health Resources and Services Administration (?HRSA?) Federal Award Finding Finding 2022-001 Reporting: Federal Funding Accountability and Transparency Act (?FFATA?) Description of Finding: ...

Bronx Community Health Network, Inc. (?BCHN?) Corrective Action Plan For the Year Ended December 31, 2022 Health Resources and Services Administration (?HRSA?) Federal Award Finding Finding 2022-001 Reporting: Federal Funding Accountability and Transparency Act (?FFATA?) Description of Finding: BCHN did not timely report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (?FSRS?). Statement of Concurrence: We concur with the finding above. Corrective Action: As of September 1, 2023, BCHN implemented a workflow where FFATA information will be reported to the FSRS upon receipt of the Notices of Award. This change will remediate the issue. Completion Date: September 1, 2023. Name of Contact Person: Jose Virella Chief Financial Officer Tel. No.: (718) 405-4993 E-mail: jvirella@bchnhealth.org If HRSA has questions regarding this Corrective Action Plan, please call Jose Virella at (718) 405-4993. Sincerely yours, _________________________ Jose Virella Chief Financial Officer

View Audit 36602

Finding 36375 (2022-001)

Significant Deficiency 2022

Native Village of Fort Yukon

AK

Special Tests & Provisions Subrecipient Monitoring Allowable Costs / Cost Principles

Federal Award Finding: 2022-001 ? Significant Deficiency in Internal Control and on Compliance with Reporting and Special Tests and Provisions Name and Contact Person: Janet Cadzow, Finance Director Corrective Action: When the ERA1 report for the period ending June 30, 2022 was completed Native Vi...

Federal Award Finding: 2022-001 ? Significant Deficiency in Internal Control and on Compliance with Reporting and Special Tests and Provisions Name and Contact Person: Janet Cadzow, Finance Director Corrective Action: When the ERA1 report for the period ending June 30, 2022 was completed Native Village of Fort Yukon had the intention of spending the entire amount of ERA1 funds that were awarded to them. However, the number of ERA applicants decreased after the June 30, 2022 report was submitted. When the report was completed, the staff was not aware of the Treasury?s definition of obligated and did not have funds promised in a commitment letter. Currently the staff has the knowledge of the Treasury?s definition of obligated and the mistake will not be repeated. The final ERA1 report combined Housing Stability Services with Administration costs on the Administrative Cost Line in the report. When the report was completed, the staff had problems accessing the report in the portal. They attempted to reach out for assistance in the portal but were unable to get an answer. The report was completed with combined Administrative Expenses and Housing Stability Services to submit the report by the deadline. NVFY has reached out to the grantor to correct the report with the costs separated out. NVFY believes the problems they had with reporting portal is the cause of the finding and they did everything they could do to be in compliance. Proposed Completion Date: Already completed.

View Audit 36600

Finding 36373 (2022-003)

Material Weakness 2022

Community Foundation of Greater Flint

MI

Subrecipient Monitoring Material Weakness § 200.332

Department of Health and Human Services 2022-003 Immunization Research, Demonstration, Public Information and Education, Training and Clinical Skills Improvement Projects - Assistance Listing No. 93.185 Recommendation: We recommend the Foundation attend training, review federal requirements, and fu...

Department of Health and Human Services 2022-003 Immunization Research, Demonstration, Public Information and Education, Training and Clinical Skills Improvement Projects - Assistance Listing No. 93.185 Recommendation: We recommend the Foundation attend training, review federal requirements, and fully understand the requirements over indirect costs Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: CFGF will engage with external firm to assist with fully understanding requirements related to indirect costs and federal requirements. CFGF will also work with external firm to assist in the identification and selection of additional training opportunities for staff who work on federal programs. Name(s) of the contact person(s) responsible for corrective action: Brett Hunkins Planned completion date for corrective action plan: December 31, 2023 If the Department of Health and Human Services has questions regarding this plan, please call Brett Hunkins at 810-767-8270.

View Audit 31581

Finding 36372 (2022-002)

Material Weakness 2022

Community Foundation of Greater Flint

MI

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.414

Department of Health and Human Services 2022-002 Immunization Research, Demonstration, Public Information and Education, Training and Clinical Skills Improvement Projects - Assistance Listing No. 93.185 Recommendation: We recommend the Foundation attend training, review federal requirements, and fu...

Department of Health and Human Services 2022-002 Immunization Research, Demonstration, Public Information and Education, Training and Clinical Skills Improvement Projects - Assistance Listing No. 93.185 Recommendation: We recommend the Foundation attend training, review federal requirements, and fully understand the requirements over indirect costs Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: CFGF will engage with external firm to assist with fully understanding requirements related to indirect costs and federal requirements. CFGF will also work with external firm to assist in the identification and selection of additional training opportunities for staff who work on federal programs. Name(s) of the contact person(s) responsible for corrective action: Brett Hunkins Planned completion date for corrective action plan: December 31, 2023

View Audit 31581 Questioned Costs: $1

Finding 36371 (2022-002)

Material Weakness 2022

Citadel Gardens, Inc. Dba the Woodlands at Citadel

MO

Questioned Costs Special Tests & Provisions Subrecipient Monitoring

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED MARCH 31, 2022 Name of Auditee: Citadel Gardens, Inc. HUD Project Number: 084-EE029 Name of Audit Firm: Welch & Associates, LLC Period Covered by Audit: Year Ended March 31, 2022 Corrective Action Plan Prepared by: Name: Fred Gibbs Position: President, Mana...

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED MARCH 31, 2022 Name of Auditee: Citadel Gardens, Inc. HUD Project Number: 084-EE029 Name of Audit Firm: Welch & Associates, LLC Period Covered by Audit: Year Ended March 31, 2022 Corrective Action Plan Prepared by: Name: Fred Gibbs Position: President, Management Agent Telephone Number: (913) 709-1811 Findings-Financial Statement Audit None Findings-Federal Award Programs Audit Federal Agency: Department of Housing and Urban Development Federal Program: Supportive Housing for the Elderly - Section 202 CFDA Number: 14.157 Finding 2022-002 Comments on Findings and Each Recommendation Citadel Gardens, Inc. agrees with the auditors? finding and recommendation. Action(s) Taken or Planned on the Finding Citadel Gardens, Inc. processed the gross rent change to implement the HUD approved rent to be reflected on the September 2022 HAP voucher.

View Audit 25670 Questioned Costs: $1

Finding 36370 (2022-001)

Material Weakness 2022

Citadel Gardens, Inc. Dba the Woodlands at Citadel

MO

HUD Housing Programs Special Tests & Provisions Subrecipient Monitoring

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED MARCH 31, 2022 Name of Auditee: Citadel Gardens, Inc. HUD Project Number: 084-EE029 Name of Audit Firm: Welch & Associates, LLC Period Covered by Audit: Year Ended March 31, 2022 Corrective Action Plan Prepared by: Name: Fred Gibbs Position: President, Mana...

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED MARCH 31, 2022 Name of Auditee: Citadel Gardens, Inc. HUD Project Number: 084-EE029 Name of Audit Firm: Welch & Associates, LLC Period Covered by Audit: Year Ended March 31, 2022 Corrective Action Plan Prepared by: Name: Fred Gibbs Position: President, Management Agent Telephone Number: (913) 709-1811 Findings-Financial Statement Audit None Findings-Federal Award Programs Audit Federal Agency: Department of Housing and Urban Development Federal Program: Supportive Housing for the Elderly - Section 202 CFDA Number: 14.157 Finding 2022-001 Comments on Findings and Each Recommendation Citadel Gardens, Inc. agrees with the auditors? finding and recommendation. Action(s) Taken or Planned on the Finding Citadel Gardens, Inc. will implement procedures to comply with their policy to ensure accounting records are maintained in accordance with Generally Accepted Account Principles. Citadel Gardens, Inc. expects to establish the process by December 31, 2022.

View Audit 25670

Finding 36352 (2022-001)

Material Weakness 2022

Automation Alley

MI

Questioned Costs Period of Performance Subrecipient Monitoring § 200.308 § 200.403

Grant expenditures that specify a period of coverage and/or performance will be amortized based on the service contract terms. Amortization costs that go beyond a grant?s expiration date will not be recorded against the expired grant.

View Audit 26949 Questioned Costs: $1

Finding 36347 (2022-002)

None 2022

Flood Bakersfield Ministries, Inc.

CA

Subrecipient Monitoring Reporting

While the Quarterly Performance Reports were not submitted as required in the contract language, neither were they requested by the funding agency. Additionally, monthly and quarterly reports were created and saved on file and were reviewed by management staff. Moving forward, as of September 30, 20...

While the Quarterly Performance Reports were not submitted as required in the contract language, neither were they requested by the funding agency. Additionally, monthly and quarterly reports were created and saved on file and were reviewed by management staff. Moving forward, as of September 30, 2023 all reports will be submitted to the funding agency as directed by the contract language. The Data Administrator will be responsible for submitting the monthly reports after being reviewed and approved by the Executive Director.

View Audit 27321

Finding 36337 (2022-001)

Significant Deficiency 2022

Commonwealth Cornerstone Group

PA

Subrecipient Monitoring Reporting Significant Deficiency

Commonwealth Cornerstone Group (?CCG?) respectfully submits the following summary schedule of audit findings for the year ended June 30, 2022. Audit period: July 1, 2021 through June 30, 2022 The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered c...

Commonwealth Cornerstone Group (?CCG?) respectfully submits the following summary schedule of audit findings for the year ended June 30, 2022. Audit period: July 1, 2021 through June 30, 2022 The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Finding No. 2022 - 001: Coronavirus State and Local Fiscal Recovery Funds - Federal Assistance Listing Number 21.027 Condition: Semiannual Progress Report (for the period ended June 30, 2022) was not filed timely. Planned Corrective Action: To address the increase in the Organization's activities, the Director of CCG will send an email with the grant reporting file and keep the correspondence with Pennsylvania Housing Finance Agency. All subsequent reports have been filed timely by the Director of CCG. Explanation of disagreement with finding: There is no disagreement with the finding. Name(s) of the contract person(s) responsible for correction action: Wendy Gessner, Director, at (717)-780-1891

View Audit 26984

Finding 36314 (2022-007)

Material Weakness 2022

Cumberland County Board of Education

NC

Subrecipient Monitoring Cash Management Material Weakness

Finding 22-07 Name of Contact Person: Jay Toland, Associate Superintendent of Business Operations Corrective Action Plan: The finding resulted from significant turnover within the Finance Department. Management will establish procedures to ensure that all bank account and other required reconciliati...

Finding 22-07 Name of Contact Person: Jay Toland, Associate Superintendent of Business Operations Corrective Action Plan: The finding resulted from significant turnover within the Finance Department. Management will establish procedures to ensure that all bank account and other required reconciliations are prepared on a timely basis going forward. The Finance department will also strive to keep key positions filled at all times and ensure that staff receives appropriate training regarding reconciliations. Proposed Completion Date: Immediately

View Audit 26556

Finding 36285 (2022-002)

Significant Deficiency 2022

Government of the District of Columbia

DC

Special Tests & Provisions Subrecipient Monitoring Equipment & Real Property Management § 200.303

The OCFO/OFT for DHS concurs with this finding. As a result of the findings, OCFO/OFT is committed to working with Fidelity National Information Services (FIS) to ensure: ? Strict procedures and practices are in place to ensure contract compliance. Quarterly management reviews of UPO practices ha...

The OCFO/OFT for DHS concurs with this finding. As a result of the findings, OCFO/OFT is committed to working with Fidelity National Information Services (FIS) to ensure: ? Strict procedures and practices are in place to ensure contract compliance. Quarterly management reviews of UPO practices have been conducted to ensure proper handling of DHS referral forms. OFT will ensure UPO up-holds policy and procedures that govern receiving proper signature on the referral forms; this should mitigate errors that appear in the current process. ? All Intake Procedures and Processes found in the EBT Manual are followed thoroughly by all employees. UPO will continue to enforce the progressive disciplinary process for errors or omissions identified during daily operations. ? The Division of Program Operations (DPO) along with the Office of Information Systems (OIS) are working to automate the Electronic Benefit Transfer (EBT) photo identification process. DPO will use the new EBT Portal to complete all photo identification referral online. This new process will be more streamlined and reduce any errors. See Corrective Action Plan for chart/table

View Audit 31369

Finding 36282 (2022-003)

Significant Deficiency 2022

Government of the District of Columbia

DC

Subrecipient Monitoring Cash Management Reporting § 200.303

DCPS agrees with the conditions and recommendations of this finding. The DCPS corrective action plan includes the following steps: While the meal program review process generally works well, it has become evident that there is a need to better capture completed reviews in addition to off-boarding ...

DCPS agrees with the conditions and recommendations of this finding. The DCPS corrective action plan includes the following steps: While the meal program review process generally works well, it has become evident that there is a need to better capture completed reviews in addition to off-boarding staff from the FNS team. In this situation, a transition of staff and incomplete off boarding and incomplete uploading of the departing staff member?s laptop was found to be the root cause for FNS? inability to produce the 2 missing reviews. Moving forward, FNS Staff will be completing a verified upload of reviews to the DCPS-FNS SharePoint site as each cycle is completed. Validation that the upload from each Field Specialist has been completed will flow from the FNS Field Operations Specialist to the FNS Operations Manager. And a confirmation email will be sent from the FNS Operations Manager to the Specialist, Nutrition & Compliance who is accountable to OSSE. A copy of the communication will be maintained with the electronic file for ease of locating. See Corrective Action Plan for chart/table

View Audit 31369

Finding 36279 (2022-003)

Significant Deficiency 2022

Erie Community Unit School District No. 1

IL

Subrecipient Monitoring Cash Management Significant Deficiency § 200.305

Finding No.: 2022-003 Condition: The District's expenditure report filed for June 30, 2022 included expenditures paid in July and August 2022. These amounts were not reported as committed or obligated. Plan: Grant expenditure reports should be prepared on the cash basis and obligations repor...

Finding No.: 2022-003 Condition: The District's expenditure report filed for June 30, 2022 included expenditures paid in July and August 2022. These amounts were not reported as committed or obligated. Plan: Grant expenditure reports should be prepared on the cash basis and obligations reported. The liquidation of the obligations should be reported on subsequent liquidation reports. Anticipated Date of Completion: August 31, 2022 Name of Contact Person: Chuck Milem, Superintendent Management Response: There is no disagreement with this finding and management will monitor all future federal reimbursement requests. Committed and obligated expenditures will be reported appropriately, and will be paid within 90 days after project completion.

View Audit 38147

Finding 36275 (2022-002)

Material Weakness 2022

San Luis Valley Boces

CO

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.512

Finding 2022-002: Special Education Cluster (IDEA), CFDA 84.027 and 84.173 U.S. Department of Education Passed through the Colorado Department of Education Compliance Requirements: Reporting Grant No.: 4027, 6027, 4173, and 6173 Type of finding: Internal Control (material weakness) and nonco...

Finding 2022-002: Special Education Cluster (IDEA), CFDA 84.027 and 84.173 U.S. Department of Education Passed through the Colorado Department of Education Compliance Requirements: Reporting Grant No.: 4027, 6027, 4173, and 6173 Type of finding: Internal Control (material weakness) and noncompliance (material noncompliance) Material Weakness: The material weakness at Finding 2022-001 also applies to this grant. Action Taken: The SLV BOCES will continue to evaluate duties and responsibilities of staff responsible for financial close and grant reconciliation. As of September 2022, Special Education Coordinators have been given grant oversight responsibilities and will monitor grants closely to assure that expenditures are made in a timely manner. Although the BOCES does not currently have a Budget Manager, we are working closely with an accounting agency to perform budgeting and accounting tasks with the assistance of the SLV BOCES HR/Payroll Manager. If the U.S. Department of Education have questions regarding this plan, please call the responsible party listed below. Sincerely yours, Stacy Holland Interim Executive Director San Luis Valley Board of Cooperative Educational Services Cindy Squires Human Resources/Payroll Manager San Luis Valley Board of Cooperative Educational Services

View Audit 31168

Corrective Action Plans

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