Corrective Action Plans

Finding 36243 (2022-002)

Material Weakness 2022

Hope Community Resources, Inc. & Affiliates

AK

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness

Finding 2022-002 Material Weakness in Internal Control over Compliance, Noncompliance ? Reporting Corrective Action Plan Weakness referenced Uniform Guidance Reporting that is not applicable going forward due to federal program discontinuing. Expected Completion Date Please see above.

View Audit 36980

Finding 36239 (2022-001)

Significant Deficiency 2022

Buncombe County, Nc

NC

Procurement, Suspension & Debarment Subrecipient Monitoring Significant Deficiency

Corrective Action Plan For the Fiscal Year Ended June 30, 2022 Buncombe County respectfully submits the following corrective action plan for the year ended June 30, 202?. Audit period: July 1, 2021 thr...

Corrective Action Plan For the Fiscal Year Ended June 30, 2022 Buncombe County respectfully submits the following corrective action plan for the year ended June 30, 202?. 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 ? Federal Awards Programs Audit 2022-001 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) The auditors recommend that the County implement a process to formally document the suspension and debarment process for vendors. There is no disagreement with the audit finding. County staff has created a system for capturing and saving suspension and debarment verification. Person responsible for corrective action: Donald P. Warn, Finance Director Completion date: The County will implement this process immediately.

View Audit 35621

Finding 36219 (2022-001)

Material Weakness 2022

City of Meridian, Idaho

ID

Subrecipient Monitoring Material Weakness Reporting § 200.303

Finding# 2022-001 Federal Agency Name: U.S. Department of Housing & Urban Development Program Name: Community Development Black Grant/COVID-19 Community Development Block Grant ALN# 14.218 Finding Summary: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal ...

Finding# 2022-001 Federal Agency Name: U.S. Department of Housing & Urban Development Program Name: Community Development Black Grant/COVID-19 Community Development Block Grant ALN# 14.218 Finding Summary: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. 2 CFR Part 170 establishes requirements for recipients' reporting of information on subawards as required by the Federal Funding Accountability and Transparency Act of 2006 (FFATA). During the testing of the CDBG program, it was noted the City does not have a process in place to identify that FFATA reporting was required and did not report information on the subawards as required by FFATA. Responsible Individuals: Crystal Campbell, Community Development Program Coordinator. Corrective Action Plan: The City of Meridian has implemented the following changes to its internal control procedures to address finding # 2022-001 as listed above. Effective January 1, 2023, we have updated our Grant Management Software (Neighborly) to provide a monthly report that displays all New Subrecipient Agreements executed with a value of $30,000 that fall under the Federal Funding Accountability and Transparency Act (FFATA). This monthly report will establish an effective control over the necessary reporting of subrecipient agreements executed over the value of $30,000. The monthly Neighborly report will be reviewed and approved by the Community Development Program Coordinator along with their supervisor on a monthly basis to make the City compliant for FFATA reporting requirements. The Community Development Program Coordinator will have also added to the internal quarterly review process to discuss any FFATA items being considered and reviewed. Anticipated Completion Date: Ongoing.

View Audit 25888

Finding 36211 (2022-003)

Significant Deficiency 2022

Ainsworth Community Schools

NE

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

Name of Contact Person: Dale Hafer, Superintendent Views of Responsible Officials and Planned Corrective Actions: The District relies on the auditor to propose adjustments necessary to prepare the schedule of expenditures o...

Name of Contact Person: Dale Hafer, Superintendent Views of Responsible Officials and Planned Corrective Actions: The District relies on the auditor to propose adjustments necessary to prepare the schedule of expenditures of federal awards including the related note disclosures. The District reviews schedule of expenditures of federal awards and approves all adjustments.

View Audit 36577

Finding 36169 (2022-002)

Significant Deficiency 2022

Upper Columbia United Tribes

WA

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

The Executive Director will implement measures to ensure that reports are submitted in a timely manner.

View Audit 26976

Finding 36158 (2022-002)

Material Weakness 2022

Dekalb County Central United School District

IN

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

FINDING 2022-002 Contact Person Responsible for Corrective Action: Steve Snider, CFO & Gina Buhr, Director of Business Operations Contact Phone Number: 260-920-1011 Views of Responsible Official: We adamantly disagree with the finding. The ?annual? reports in question were nothing more than a mid-po...

FINDING 2022-002 Contact Person Responsible for Corrective Action: Steve Snider, CFO & Gina Buhr, Director of Business Operations Contact Phone Number: 260-920-1011 Views of Responsible Official: We adamantly disagree with the finding. The ?annual? reports in question were nothing more than a mid-point check on spending with the federal relief grants in the form of a jotform, which in and of itself, does not provide any good way to have an additional sign off. We already had controls in place for all of the spending occurring within these grants, so the proper controls were in place upstream from the jotform. Description of Corrective Action Plan: Jotform requests from the state are now entered with the data, printed out prior to submission, reviewed by a second party (if the CFO completes, the Director of Business Operations reviews and vice versa), then once the review is complete, the data is reentered and submitted. Anticipated Completion Date: We are starting this process in February with the Teacher Benefit jotform.

View Audit 25696

Finding 36144 (2022-004)

Significant Deficiency 2022

William Jewell College

MO

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

Personnel Responsible for Corrective Action: Daniel Holt, Chief Financial Officer Anticipated Completion Date: June 30, 2023 Corrective Action Plan: The College will properly impleme...

Personnel Responsible for Corrective Action: Daniel Holt, Chief Financial Officer Anticipated Completion Date: June 30, 2023 Corrective Action Plan: The College will properly implement the February 2022 Information Security Plan and maintain effective internal controls, perform risk assessments, establish safeguards and document identified risks. The information technology office and security committee will ensure all activities are performed per institutional policy and generate reports for the institutional compliance committee and CFO for presentation to management.

View Audit 25565

Finding 36140 (2022-009)

Material Weakness 2022

County of Los Angeles

CA

Subrecipient Monitoring Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking § 200.303

DPH agrees with the finding and recommendation. DPH will continue monitoring subawards upon execution and monthly to identify when a subrecipient surpasses the threshold triggering FFATA reporting. DPH will also retain screenshots or printouts when submitting FFATA reports to document the submissio...

DPH agrees with the finding and recommendation. DPH will continue monitoring subawards upon execution and monthly to identify when a subrecipient surpasses the threshold triggering FFATA reporting. DPH will also retain screenshots or printouts when submitting FFATA reports to document the submission date.

View Audit 35126

Finding 36139 (2022-003)

Material Weakness 2022

County of Los Angeles

CA

Subrecipient Monitoring Internal Control / Segregation of Duties Reporting § 200.303

DPH agrees with the finding and recommendation. DPH will continue to monitor subawards upon execution and monthly to identify when a subrecipient surpasses the threshold triggering FFATA reporting. DPH will also retain screenshots or printouts when submitting FFATA reports to document the submissi...

DPH agrees with the finding and recommendation. DPH will continue to monitor subawards upon execution and monthly to identify when a subrecipient surpasses the threshold triggering FFATA reporting. DPH will also retain screenshots or printouts when submitting FFATA reports to document the submission date.

View Audit 35126

Finding 36137 (2022-005)

Material Weakness 2022

County of Los Angeles

CA

Subrecipient Monitoring § 200.1 § 200.332 § 200.414

The County agrees with the finding and recommendation. On September 12, 2022, the County issued the ?Notice of Federal Subaward Information Template and Subrecipient Monitoring? memo, which provided departments with a template to communicate the 14 subrecipient reporting requirements from 2 CFR ?200...

The County agrees with the finding and recommendation. On September 12, 2022, the County issued the ?Notice of Federal Subaward Information Template and Subrecipient Monitoring? memo, which provided departments with a template to communicate the 14 subrecipient reporting requirements from 2 CFR ?200.332(a) to their subrecipients at the time of the subaward. The memo also reminded departments to provide all the required elements from 2 CFR ?200.332(a) to existing CRF subrecipients that were not initially provided all the requirements. In addition, the memo reminded departments that subrecipient agreements must include detailed expectations for periodic reporting and timing of reporting submission. On January 12, 2023, the County issued the ?CARES and ARP Act Funds Subrecipient Monitoring? memo, which reminded departments that subrecipient agreements must include data encryption requirements. The memo also reminded departments that existing subrecipient agreements without data encryption requirements will need to be amended by departments. In May 2023, during the Single Audit Kick-off annual meeting, the County will include the issued ?Notice of Federal Subaward Information Template? on the presentation slides and remind departments that the template should be used to communicate the 14 subrecipient reporting requirements. The County will also reiterate that departments need to maintain documentation that the template was provided to subrecipients at the time of the subaward and existing subrecipients that were not initially provided all the subaward requirements.

View Audit 35126

Finding 36131 (2022-006)

Material Weakness 2022

County of Los Angeles

CA

Procurement, Suspension & Debarment Subrecipient Monitoring

This is a repeat finding of 2021-001. Public Works (PW) agrees with the finding and recommendation. Effective August 1, 2022, PW implemented corrective actions to 1) include a debarment contract clause of condition to the covered transaction with that person or vendor, 2) Divisions are responsible t...

This is a repeat finding of 2021-001. Public Works (PW) agrees with the finding and recommendation. Effective August 1, 2022, PW implemented corrective actions to 1) include a debarment contract clause of condition to the covered transaction with that person or vendor, 2) Divisions are responsible to check the vendor debarment status on System for Award Management (SAM) prior to entering into a contract and maintain documentation of that verification, or 3) collect a debarment certification from that person or vendor. Also, PW has revised the Purchase Request (PR) form used by PW end users to purchase most materials, supplies, and services by adding a field to identify projects/requests funded with federal grants. All PW end users must complete the PR form, including the federal funding information, prior to issuance of a purchase order. By May 31, 2023, PW will similarly revise its rental equipment request form, which is used in lieu of the general PR form noted above. Additionally, we requested that Internal Services Department (ISD) revise the debarment language on their contract solicitations to identify any contractors who may be debarred or suspended.

View Audit 35126

Finding 36124 (2022-004)

Significant Deficiency 2022

Gloversville Enlarged School District

NY

School Nutrition Programs Procurement, Suspension & Debarment Eligibility § 200.213 § 200.318

Recommendation: We recommend the District review the requirements of 2 CFR Section 200.213 and ensure that a review of the eligibility of potential vendors to participate in Federal assistance programs or activities is performed prior to disbursing funds to the vendor. Action taken: The district en...

Recommendation: We recommend the District review the requirements of 2 CFR Section 200.213 and ensure that a review of the eligibility of potential vendors to participate in Federal assistance programs or activities is performed prior to disbursing funds to the vendor. Action taken: The district entered into a shared services agreement with Capital Region BOCES in March of 2022 for management of the School Nutrition program. It was assumed that this was a procedure they followed; however, documentation was not provided and the external auditors included it as a finding. Todd Barker is the new School Nutrition Director with BOCES and he will provide documentation to the district that due diligence has been done to meet this requirement. Anticipated completion date: 11/1/2022

View Audit 31636

Finding 36075 (2022-006)

Material Weakness 2022

Central Noble Community School Corporation

IN

School Nutrition Programs Subrecipient Monitoring Cash Management § 200.302 § 200.303 § 200.327 § 200.328 § 200.329

FINDING 2022-006 Contact Person Responsible for Corrective Action: Tyler C. Osenbaugh Contact Phone Number: 260-336-0217 Views of Responsible Official: Agree with the finding Description of Corrective Action Plan: Meal counts differed from the Meal Magic generated Z report and the Chartwells Profit ...

FINDING 2022-006 Contact Person Responsible for Corrective Action: Tyler C. Osenbaugh Contact Phone Number: 260-336-0217 Views of Responsible Official: Agree with the finding Description of Corrective Action Plan: Meal counts differed from the Meal Magic generated Z report and the Chartwells Profit and Loss statement. These meal counts are reconciled by dividing the a la carte purchases by $2.70 to equate to a meal served. Future Z reports will have the a la carte meal equivalents indicated. These figures will be reviewed and validated during the monthly meeting between School Food Authority and Food Service Director (Chartwells? Director of Dining Services). Anticipated Completion Date: April 2023

View Audit 32815

Finding 36041 (2022-006)

Significant Deficiency 2022

Hawaii Pacific University

HI

Subrecipient Monitoring § 200.332 § 200.501

Views of Responsible Officials and Planned Corrective Action The HPU Office of Sponsored Projects will work collaboratively with the Principal Investigators together to ensure that the required procedure for subrecipient monitoring is conducted and evidence of such procedure is maintained. The OSP...

Views of Responsible Officials and Planned Corrective Action The HPU Office of Sponsored Projects will work collaboratively with the Principal Investigators together to ensure that the required procedure for subrecipient monitoring is conducted and evidence of such procedure is maintained. The OSP staff will strengthen its policies and procedures so that the required subrecipient single audit report is obtained and reviewed periodically to confirm that the recipient is in compliance with all the applicable federal regulations. Person Responsible: Principal Investigator, Assistant VP of Office of Sponsored Projects and Manager of Office of Sponsored Projects, Grant and Contracts Specialist. Targeted Correction Date: June 30, 2023.

View Audit 34010

Finding 36033 (2022-003)

Material Weakness 2022

Illinois Alliance of Boys & Girls Clubs, Inc.

IL

Questioned Costs Subrecipient Monitoring Internal Control / Segregation of Duties

FINDING 2022-003 Name of Responsible Individual For Finding(s): Bryan Soady, Former Alliance Executive Director Name of Responsible Individual For Correction(s): Awisi Bustos, Current Alliance Executive Director Corrective Action: The Alliance will enhance its procedures and internal controls over s...

FINDING 2022-003 Name of Responsible Individual For Finding(s): Bryan Soady, Former Alliance Executive Director Name of Responsible Individual For Correction(s): Awisi Bustos, Current Alliance Executive Director Corrective Action: The Alliance will enhance its procedures and internal controls over subrecipient monitoring to ensure local club invoices are properly reviewed. Anticipated Completion Date: September 30, 2023

View Audit 37905 Questioned Costs: $1

Finding 35966 (2022-002)

Significant Deficiency 2022

District 50 Schools

IL

Procurement, Suspension & Debarment Subrecipient Monitoring School Nutrition Programs

Condition: The District did not obtain debarment certification or check the System for Award Management website for vendors contracted in excess of $25,000 related to the grant program. Upon further review, it was determined that the vendors were not suspended or debarred. ...

Condition: The District did not obtain debarment certification or check the System for Award Management website for vendors contracted in excess of $25,000 related to the grant program. Upon further review, it was determined that the vendors were not suspended or debarred. Plan: Procedures need to be implemented to ensure all vendors contracted with have not been suspended or debarred or otherwise excluded from doing business, prior to procuring their services. Anticipated Date of Completion: June 1,2023 Name of Contact Person: Dr. Chad Allaman Management's response: There is no disagreement with this finding and procedures will be implemented to ensure all vendors contracted with have not been suspended or debarred or otherwise excluded from doing business, prior to procuring their services.

View Audit 35924

Finding 35965 (2022-003)

Material Weakness 2022

Lake Station Community Schools

IN

Subrecipient Monitoring Material Weakness Reporting § 200.302 § 200.303 § 200.328 § 200.329

FINDING 2022-003 Subject: COVID-19 ? Education Stabilization Fund - Reporting Person Responsible for Corrective Action: Tammy Whisenant ? 219-962-1159 Views of Responsible Official: We concur with the finding. I have viewed and acknowledge the discrepancies listed. However, as I am new to my positio...

FINDING 2022-003 Subject: COVID-19 ? Education Stabilization Fund - Reporting Person Responsible for Corrective Action: Tammy Whisenant ? 219-962-1159 Views of Responsible Official: We concur with the finding. I have viewed and acknowledge the discrepancies listed. However, as I am new to my position, I am unable to determine the cause of the discrepancies. Personnel responsible for these areas assumed responsibilities just prior to and/or after this audit period commenced. Description of Corrective Action Plan: The corrective action will include: 1) Assess current assignments and identify opportunities to implement multiple level of review and verification. 2) Continue improved training, education and professional development of personnel responsible for financial transactions and reporting relating to federal programs. 3) Improved use of technology-based financial systems to ensure effectiveness and accuracy of financial transactions and reporting for federal programs. Anticipated Completion Date: An assessment of actions, needs and a plan will be completed by April 30, 2023; with an implementation to occurring by June 30, 2023. ________________________________ Tammy Whisenant, Director of Finance/Treasurer Lake Station Community Schools February 28, 2023

View Audit 34526

Finding 35947 (2022-001)

Material Weakness 2022

Dayton's Bluff Neighborhood Housing Service, Inc.

MN

Reporting Subrecipient Monitoring

Management will continue to monitor and review auditor draft financial statement.

View Audit 24789

Finding 35939 (2022-003)

Material Weakness 2022

Johnson County, Iowa

IA

Subrecipient Monitoring § 200.303 § 200.331 § 200.333

Finding: 2022-003 Material Weakness in Internal Control over Compliance and Material Noncompliance U.S. Department of Labor Federal Financial Assistance Listing 17.258/17.259/17.278 WIOA Cluster Subrecipient Monitoring Finding Summary: The County did not formally communicate the required informatio...

Finding: 2022-003 Material Weakness in Internal Control over Compliance and Material Noncompliance U.S. Department of Labor Federal Financial Assistance Listing 17.258/17.259/17.278 WIOA Cluster Subrecipient Monitoring Finding Summary: The County did not formally communicate the required information to the subrecipient. No subrecipient agreement was executed. In addition, no monitoring activities were documented. Responsible Individuals: Dana Aschenbrenner, Finance Director Corrective Action Plan: Johnson County disagrees with the underlying premises of this finding. This finding is due in part to the fiscal agent agreement with Iowa Workforce Development (?IWD?) which does not state that subrecipient monitoring has to be done. Recently, IWD received a finding from the Department of Labor stating that the template fiscal agent agreements imposed upon fiscal agents by IWD improperly placed liability of disallowed costs onto the fiscal agents. According to DOL, IWD?s form of fiscal agent contract was incorrect, i.e., the liability was to stay with the local CEOs. In the wake of the finding, IWD is reissuing the contracts out to the regions to create compliant subrecipient entities within each, and then new fiscal agent agreements will be issued. Additionally, Johnson County will be ending it fiscal agent agreement, and no longer continue to be the fiscal agent as of June 30, 2023. Anticipated Completion Date: Ongoing

View Audit 27011

Finding 35915 (2022-003)

Significant Deficiency 2022

Wellspace Health

CA

Questioned Costs Subrecipient Monitoring Internal Control / Segregation of Duties

2022-003 Special Test and Provisions ? Sliding Fee Discounts Corrective Action Plan: WellSpace concurs with recommendations to strengthen procedures to ensure discounts for sliding fee is applied consistently and accurately. Immediately, WellSpace will conduct monthly application audits. An audit of...

2022-003 Special Test and Provisions ? Sliding Fee Discounts Corrective Action Plan: WellSpace concurs with recommendations to strengthen procedures to ensure discounts for sliding fee is applied consistently and accurately. Immediately, WellSpace will conduct monthly application audits. An audit of 25 sliding fee application forms completed in the month prior will be examined for accuracy, along with their supporting data. All information from these applications will be cross-verified in NextGen. The results from the sliding fee monthly audits will be monitored and reported quarterly at the Quality Assurance and Quality Improvement meetings. Furthermore, WellSpace will continue the practice of conducting skills assessments at the start of the year and once more in July. These assessments are crucial as they help pinpoint staff members who might benefit from refresher training. Moreover, a meeting has been scheduled to finalize the days and times for virtual sliding fee application training. This training, aimed at all staff who handle a sliding fee form, will be spread out over four weeks, with one session per week lasting an hour. Additionally, WellSpace will introduce a sliding fee training video to the new employee orientation. After completing their NextGen training, staff will receive this training video via email. Furthermore, this video will also be sent to all health center leadership to be utilized at the health center level. Estimated completion date: July 31, 2024 Contact person: Shannon Potter, Deputy Chief of Business Service

View Audit 37996 Questioned Costs: $1

Finding 35901 (2022-002)

Significant Deficiency 2022

Atrium Health, Inc.

NC

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

Finding 2022-002: Allowability (COVID-19 ? Provider Relief Fund) Name of Contact Person: David Thomas, Group Vice President & Controller Corrective Action Plan: Atrium Health management believes that, while the Provider Relief Funds reporting was completed on a periodic basis throughout the pand...

Finding 2022-002: Allowability (COVID-19 ? Provider Relief Fund) Name of Contact Person: David Thomas, Group Vice President & Controller Corrective Action Plan: Atrium Health management believes that, while the Provider Relief Funds reporting was completed on a periodic basis throughout the pandemic, the intent from HRSA was to document the use of those funds for COVID-19 expenses and for lost revenues over the course of the entire pandemic. Because the PRF portal did not allow for previous periods to be restated in response to new information or corrections identified from previous reported periods, the only recourse available for health systems to restate COVID-19 expenses or lost revenues is through future PRF reporting or through the HRSA audit process. Management agrees that the control process in place during the initial reporting process for Wilkes Regional Medical Center did not yield the ultimate cost categorization that was corrected in the PRF reporting noted above; however, management?s interaction with HRSA throughout 2022 and the resulting clarification of COVID-19 expenses, is now incorporated into the overall PRF reporting control process. With respect to the identified questioned costs, management agrees that these costs should not have been included as COVID-19 related expenses for that period. However, management also recognizes that Wilkes Regional Medical Center has unused lost revenues more than this amount and as such, the questioned costs would not be subject to a return of the PRF proceeds. This position is supported by a similar finding in the 2021 Atrium Health Enterprise audit that was resolved with this conclusion and is documented in the Management Decision Letter issued by HRSA dated June 26, 2023. There are no additional PRF reporting periods required to be completed for Wilkes Regional Medical Center and Atrium Health management, when contacted, will provide HRSA auditors similar documentation to support the conclusion reached for these COVID-19 related expenses. Proposed Completion Date: Management will complete the corrective action plan upon request by HRSA.

View Audit 37993 Questioned Costs: $1

Finding 35894 (2022-001)

Material Weakness 2022

Randolph County Nursing Home

AR

Subrecipient Monitoring Internal Control / Segregation of Duties

Randolph County Nursing Home respectfully submits the following corrective action plan for the year ended June 30, 2022. Thomas, Speight & Noble, CPAs Pocahontas, Arkansas For the year ended June 30, 2022: The findings from the September 15, 2022 schedule of findings and questioned costs are dis...

Randolph County Nursing Home respectfully submits the following corrective action plan for the year ended June 30, 2022. Thomas, Speight & Noble, CPAs Pocahontas, Arkansas For the year ended June 30, 2022: The findings from the September 15, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINIDNGS - FINANCIAL ST A TEMENT AUDIT MATERIAL WEAKNESS 2022-001 Internal Control Recommendation: Entity management should adopt sound accounting policies to establish and maintain internal control that will initiate, authorize, record, process, and report transactions consistent with management's assertions embodied in the financial statements that will safeguard the entity's assets. Action Taken: We concur with the recommendation and have segregated the accounting duties related to initiating, receipting, depositing, disbursing, and recording transactions to the extent possible with current staffing levels effective September 15, 2021. If the Federal Audit Clearinghouse has questions regarding this plan, please call Mike Roberts at 870-892-5214. Sincerely, Mike Roberts Randolph County Nursing Home

View Audit 37212

Finding 35893 (2022-009)

None 2022

City of Derby, Connecticut

CT

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

*22-09 Federal and State Single Audit Schedules Finding: The Finance Department did not prepare a schedule of expenditures of federal awards and state financial assistance for the year ended June 30, 2022. These schedules are derived from federal and state grant awards received by the General Govern...

*22-09 Federal and State Single Audit Schedules Finding: The Finance Department did not prepare a schedule of expenditures of federal awards and state financial assistance for the year ended June 30, 2022. These schedules are derived from federal and state grant awards received by the General Government and the Board of Education of the City. The Board of Education grant awards primarily are passed through the State Department of Education, while the City receives their grants primarily through the State Department of Housing and Urban Development, the State Department of Health and Human Resources, the State Department of Agriculture and the Office of Policy and Management. The preparation of these schedules of expenditures has, in the past, been made by the auditors, including decision making concerning the federal CFDA number, the pass-through entity number and the amount of federal and state expenditures incurred by the City for the fiscal year. The auditor then reports on the Schedules of Expenditures of Federal and State Financial Assistance and renders his opinion with respect to the compliance with laws, regulations, contracts and grants and with the City?s internal control over compliance with requirements of the laws, regulations, contracts and grants. Statement of Concurrence or Nonconcurrence: The City agrees with the finding. Management?s Response: The city will create a dedicated fund in the financial system to track grant revenues and expenditures. The BoE has established a grant account. The BoE grant account is now setup to run accounts payable transactions. Name of Contact Person: Rob Trainor Projected Completion Date: August 4th, 2023

View Audit 36742

Finding 35883 (2022-001)

Significant Deficiency 2022

Northwest College

WY

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.208 § 200.214 § 200.318 § 200.339

2022-001: Procurement and Suspension and Debarment Corrective Action: Northwest College will perform a review of its current procurement policy, including purchasing thresholds, record retention of supporting documentation regarding method of procurement utilized, and maintaining supporting docume...

2022-001: Procurement and Suspension and Debarment Corrective Action: Northwest College will perform a review of its current procurement policy, including purchasing thresholds, record retention of supporting documentation regarding method of procurement utilized, and maintaining supporting documentation regarding suspension and debarment for all contracts or purchases expected to equal or exceed $25,000 of Federal funds. Northwest College will revise its procurement policy as determined necessary and in accordance with Northwest College?s policies. Anticipated Completion Date: June 30, 2023 Contact Persons: Brad Bowen, Finance Director

View Audit 30154

Finding 35880 (2022-003)

None 2022

Bandera County

TX

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

Finding Summary: County approved COVID State and Local Fiscal Recovery Funds for a debt service payment. Federal regulations do not allow funds to be used for debt service and the county could be liable to return the funds. Responsible Individuals: Darryl Sadler, Bandera County Auditor Correctiv...

Finding Summary: County approved COVID State and Local Fiscal Recovery Funds for a debt service payment. Federal regulations do not allow funds to be used for debt service and the county could be liable to return the funds. Responsible Individuals: Darryl Sadler, Bandera County Auditor Corrective Action Plan: Subrecipient has been contacted and a request for qualified expenses is being made. If subrecipient does not have enough qualified expenses, per signed county agreement with subrecipient, any non-qualified funds will be returned to county. Anticipated Completion Date: 04/13/2023

View Audit 37536 Questioned Costs: $1

Corrective Action Plans

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