Corrective Action Plans

Finding 33527 (2022-003)

Significant Deficiency 2022

LA

School Nutrition Programs Subrecipient Monitoring

Corrective Action Planned: Management will review the internal controls in place to ensure disbursements are properly approved. Person Responsible for Corrective Actions: Director of Business, Ouachita Parish School Board, 1600 North 7th Street, West Monroe, LA 71291. Phone: (318)432-5234 Fax: (...

Corrective Action Planned: Management will review the internal controls in place to ensure disbursements are properly approved. Person Responsible for Corrective Actions: Director of Business, Ouachita Parish School Board, 1600 North 7th Street, West Monroe, LA 71291. Phone: (318)432-5234 Fax: (318)432-5221.

View Audit 29702

Finding 33502 (2022-001)

Material Weakness 2022

Okanogan School District No. 105

WA

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

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Okanogan School District No. 105 September 1, 2021 through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Reg...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Okanogan School District No. 105 September 1, 2021 through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2022-001 Finding caption: The District did not have adequate controls for ensuring compliance with Davis-Bacon Act (prevailing wage rate) requirements. Name, address, and telephone of District contact person: Klancy Allen, Director of Finance P.O. Box 592 Okanogan, WA 98840 (509) 422-3629 Corrective action the auditee plans to take in response to the finding: The District administration will obtain and include required Davis-Bacon Act contract language to facilitate adequate internal controls for ensuring compliance with the federal wage rate requirements in future federally funded projects. Anticipated date to complete the corrective action: May 2023 Page

View Audit 33885

Finding 33500 (2022-002)

Significant Deficiency 2022

City of Calexico

CA

Subrecipient Monitoring Reporting Cash Management

Finding 2022-002 Reporting ? Internal Control and Compliance over Reporting (Significant Deficiency) Criteria: CODE OF FEDERAL REGULATIONS, Title 49 ? TRANSPORTATION, Part 18 ? UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS, Subpart C ? P...

Finding 2022-002 Reporting ? Internal Control and Compliance over Reporting (Significant Deficiency) Criteria: CODE OF FEDERAL REGULATIONS, Title 49 ? TRANSPORTATION, Part 18 ? UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS, Subpart C ? Post-Award Requirements: 18.41 Financial Report (a) General (4), Due date. When reports are required on a quarterly or semiannual basis, they will be due 30 days after the reporting period. When required on an annual basis, they will be due 90 days after the grant year. Final reports will be due 90 days after the expiration or termination of grant support. 18.58 (a) General. The Federal agency will close out the award when it determines that all applicable administrative actions and all required work of the grant has been completed. 18.50 (b) Reports. Within 90 days after the expiration or termination of the grant, the grantee must submit all financial, performance, and other reports required as a condition of the grant. Upon request by the grantee, Federal agencies may extend this time frame. These may include but are not limited to: (1) Final performance or progress report, (2) Financial Status Report (SF 269) or Outlay Report and Request for Reimbursement for Construction Programs (SF-271) (as applicable), (3) Final request for payment (SF-270) (if applicable), and (4) Invention disclosure (if applicable). U.S. OFFICE OF MANAGEMENT AND BUDGET CIRCULAR A-133?AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS (OMB Circular A-133), Subpart C? Auditees, Section .300?Auditee Responsibilities (b) Maintain internal control over federal programs that provides reasonable assurance that the auditee is managing federal awards in compliance with laws, regulations, and the provisions of contracts or grant agreements that could have a material effect on each of its federal programs. Condition: For the Airport Improvement Program (AIP), the City did not submit the reports within the required deadline: Report Type Award Number Period Date Due Date Submitted SF-425 Financial 3-06-0034-018-2020 10/1/20 ? 9/30/21 12/31/2021 Not submitted SF-271 Financial 3-06-0034-018-2020 10/1/20 ? 9/30/21 12/31/2021 Not submitted SF-425 Financial 3-06-0034-021-2021 6/1/21 ? 9/30/21 12/31/2021 Not submitted SF-271 Financial 3-06-0034-021-2021 6/1/21 ? 9/30/21 12/31/2021 Not submitted Four (4) financial reports were tested and all reports were not submitted by the required deadline. City?s Corrective Action Plan: Finding Auditor Recommendation Action Plan Finding 2022-002: Internal Control and Compliance over Reporting (Grant Reports) ? We recommend that the City strengthen their report submission process and procedures to ensure all required (Grant) reports are properly review and approved and submitted timely. By August 1, 2023 ? The Finance Director will prepare an annual calendar with assembly and submission dates for each required monthly, quarterly, and annual grantee reports ? Staff members in both Program and Finance Departments will be assigned to prepare and cross-check required grant reports Contact person responsible for corrective action: Sandra Fonseca, Interim Finance Director Anticipated completion date: August 1, 2023

View Audit 31709

Finding 33473 (2022-001)

Significant Deficiency 2022

Moore College of Art & Design

PA

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

The College has created a selection set in its financial aid software to identify these students so they will be selected for verification.

View Audit 35306 Questioned Costs: $1

Finding 33472 (2022-003)

Significant Deficiency 2022

Moore College of Art & Design

PA

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

The College will be providing additional consulting support going forward when a new Director of Financial Aid is hired.

View Audit 35306 Questioned Costs: $1

Finding 33457 (2022-003)

Significant Deficiency 2022

Choice Regional Health Network

WA

Subrecipient Monitoring § 200.332

Significant deficiency in internal controls over compliance and instances of noncompliance related to subrecipient monitoring. Contact Person(s): Beth Mizushima, Chief Operating Officer, mizushimab@crhn.org; and Connie Sowa, Compliance, Governance and Contracts Officer, sowac@crhn.org. Explanation...

Significant deficiency in internal controls over compliance and instances of noncompliance related to subrecipient monitoring. Contact Person(s): Beth Mizushima, Chief Operating Officer, mizushimab@crhn.org; and Connie Sowa, Compliance, Governance and Contracts Officer, sowac@crhn.org. Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if applicable): Not applicable. Corrective action planned: In FY23 we have established a Compliance, Governance and Contracts Officer staff position (1.0 FTE) that provides compliance support. We have also developed and implemented training around our Ethics and Compliance Manual, which includes 14 new policies and procedures related to ensuring subrecipient compliance standards are met for all grant awards. Since July 1, 2023, we have completed assessments for the risk of noncompliance with all partner agencies before executing contracts. In FY23 we have also amended contracts to be on a reimbursement for allowable expenditures structure rather than fixed amount. We believe that the former leadership team who established the fixed fee award may have misinterpreted the guidance around providing flexibility to reduce burden for financial assistance during COVID response. Furthermore, it is our belief that the former program officer and staff discussed the details of their work and contracts, but we cannot find documentation of receiving prior approval. To address this issue, we have amended contracts in FY23 to include specific contract wording requiring prior approval to implement a fixed fee contract. Additionally, we are in the process of implementing a contract and portal partners management platform. The new contract management system and the improvements in compliance process will ensure that we adhere to the provisions as outlined in 2 CFR200.332. Anticipated completed process September 30, 2023

View Audit 29220

Finding 33456 (2022-002)

Material Weakness 2022

Choice Regional Health Network

WA

Cash Management Subrecipient Monitoring Allowable Costs / Cost Principles

Material weakness in internal controls over compliance and instances of noncompliance related to cash management. Contact Person(s): Beth Mizushima, Chief Operating Officer, mizushimab@crhn.org; and Connie Sowa, Compliance, Governance and Contracts Officer, sowac@crhn.org. Explanation and specific...

Material weakness in internal controls over compliance and instances of noncompliance related to cash management. Contact Person(s): Beth Mizushima, Chief Operating Officer, mizushimab@crhn.org; and Connie Sowa, Compliance, Governance and Contracts Officer, sowac@crhn.org. Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if applicable): Not applicable. Corrective action planned: We agree that the one cash draw in FY22 was made without incurring sufficient expenditures towards the related award. In FY23 we have committed additional resources and staff to review expenditures from FY22 and FY23 to ensure that all project expenditures were allowable under each grant prior to drawing revenue in FY23. Additionally, in FY23 we have established a Compliance, Governance and Contracts Officer position, which provides increased oversight, approval to support drawdowns for Federal funds and to ensure compliance, adherence to requirements and improving overall internal controls and accounting processes. Anticipated completion date: We have ensured that FY23 draws are determined by the allowable expenditures for each grant. The improved accounting processes and internal controls will occur by September 30, 2023. The accounting process for Draws is included in the Accounting Manual.

View Audit 29220

Finding 33378 (2022-002)

Significant Deficiency 2022

Health Partners Initiative

NE

Subrecipient Monitoring Internal Control / Segregation of Duties Reporting

Finding 2022-002: Noncompliance and Significant Deficiency in Internal Controls over Compliance for Reporting Corrective Action Planned: The Organization was not able to gain login access to process the required FFATA first-tier subawards reporting timely. Accurate and functioning access to the FS...

Finding 2022-002: Noncompliance and Significant Deficiency in Internal Controls over Compliance for Reporting Corrective Action Planned: The Organization was not able to gain login access to process the required FFATA first-tier subawards reporting timely. Accurate and functioning access to the FSRS system has since been obtained, calendar reminders have been set and a central reporting schedule has been established to ensure better monitoring of and compliance with reporting requirements of award agreements. The Organization has reviewed FFATA reporting requirements and has adopted a procedure to ensure such reporting is completed as required. Anticipated Completion Date: June 30, 2023 Responsible: Management and Board of Directors.

View Audit 29562

Finding 33373 (2022-002)

Material Weakness 2022

Snohomish County

WA

HUD Housing Programs Internal Control / Segregation of Duties Procurement, Suspension & Debarment

See Corrective Action Plan for chart/table

View Audit 34269

Finding 33371 (2022-001)

Significant Deficiency 2022

Meriwether County Board of Education

GA

Questioned Costs Allowable Costs / Cost Principles Procurement, Suspension & Debarment § 200.303 § 200.318 § 200.403 § 200.404

FA 2022-001 Improve Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Procurement and Suspension and Debarment Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S...

FA 2022-001 Improve Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Procurement and Suspension and Debarment Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: COVID-19 - 84.425D - Elementary and Secondary School Emergency Relief Fund Federal Award Number: S425D210012 (Year: 2021) Questioner Costs: $119,600 Description: The policies and procedures of the School District were insufficient to provide adequate internal controls over expenditures as it relates to the Elementary and Secondary School Emergency Relief Fund program. Corrective Action Plans: The Superintendent and HR Director have contacted the temporary placement vendor (ESS) to obtain an amendment for the additional bonuses that were paid. The new amendment has been received. In addition, an amendment will be obtained for any future payments that are given in addition to the original contracted amount. Estimated Completion Date: Completed May 24, 2023 Contact Person: Tomecka Woody, CFO Telephone: 706-441-0601 (x1007) Email: tomecka.woody@mcssga.org

View Audit 38023 Questioned Costs: $1

Finding 33334 (2022-001)

Significant Deficiency 2022

Gahanna-Jefferson Public School District

OH

School Nutrition Programs Subrecipient Monitoring Cash Management

Finding Number: 2022-001 Planned Corrective Action: Accurate count of student meals Anticipated Completion Date: 08/01/2022 ? implementation date Responsible Contact Person: Megan Schweller, Food Service Supervisor Action Plan: To ensure accurate daily meal counts and recordkeeping, Infinite Campu...

Finding Number: 2022-001 Planned Corrective Action: Accurate count of student meals Anticipated Completion Date: 08/01/2022 ? implementation date Responsible Contact Person: Megan Schweller, Food Service Supervisor Action Plan: To ensure accurate daily meal counts and recordkeeping, Infinite Campus, a new Point of Sale System, has been implemented into the Food Service Department, effective 08/01/2022. This system streamlines a more effective transaction process, as well as enables the department to better retain transaction histories on a daily, monthly, and yearly basis. Daily counts are recorded electronically through the system, thus eliminating the manual counting of student meals.

View Audit 31699

Finding 33302 (2022-001)

Material Weakness 2022

Rescue, INC

VT

Subrecipient Monitoring Material Weakness Reporting § 200.303

TIMELY BANK RECONCILIATIONS: Bank statements were not being reconciled in a timely manner sometimes it was several months later that the statements were reviewed. We will hire an outside bookkeeper to facilitate bank reconciliations, which was completed at the beginning of FY23. We will also grant...

TIMELY BANK RECONCILIATIONS: Bank statements were not being reconciled in a timely manner sometimes it was several months later that the statements were reviewed. We will hire an outside bookkeeper to facilitate bank reconciliations, which was completed at the beginning of FY23. We will also grant access for bookkeeper to Rescue, Inc.'s online bank statements. This eliminates the extra step of the bookkeeper requesting statements as they can log into the bank account and pull the statements themselves when they are ready to work on them. This was also completed in June 2023. YEAR-END ACCRUALS AND ADJUSTING ENTRIES: Year-end adjustments were not made in the prior year. This was a result of the previous auditor not completing them in a timely manner. Due to deadlines, the FY22 audit was started before the FY21 audit was completed. We will formulate a comprehensive checklist for year-end activities to ensure all accruals and adjustments are made properly. QUARTERLY TRIAL BALANCE REVIEW: Balances were not accurate as the auditor had to make many audit adjusting entries. We will schedule quarterly trial balance reviews to identify any discrepancies or anomalies. We will also document findings from the trial balance reviews and develop an action plan to address identified issues. DEPRECIATION POLICIES AND SCHEDULE: Purchased items that met capital policy guidelines were expensed. We will implement a consistent monthly schedule for maintaining and recording depreciation. We will also set up a recurring entry in QuickBooks so that the depreciation entry is made automatically monthly. The depreciation schedule will be updated promptly whenever new assets are acquired. MONTHLY ENTRIES FOR INVESTMENTS, PREPAID EXPENSES, AND DEFERRED REVENUE: Entries for these financial items were not done properly and at best, were done quarterly. We will develop clear policies for entering investment activity, prepaid expense adjustments, and deferred revenue adjustments. Also, any entries related to these accounts will be done monthly to ensure timely reflection in the financial statements.

View Audit 29586

Finding 33220 (2022-006)

Significant Deficiency 2022

Heartland Alliance for Human Needs & Human Rights

IL

Questioned Costs Period of Performance Subrecipient Monitoring § 200.303 § 200.308 § 200.344 § 200.403 § 200.458

2022-006: Internal Control Over Compliance and Compliance with Period of Performance Management is emphasizing prompt period closing to ensure that know Items are recorded in the wrong period. New layers of internal control have been added to ensure detailed review of accounting transactions. Th...

2022-006: Internal Control Over Compliance and Compliance with Period of Performance Management is emphasizing prompt period closing to ensure that know Items are recorded in the wrong period. New layers of internal control have been added to ensure detailed review of accounting transactions. The ERM department is in the process of hiring an international compliance director, whose team will work as the second set of eyes (internal audit function) to ensure compliance. Individual(s) Responsible for Corrective Action Plans: Simon Peter Kabogoza, Controller, Heartland Alliance International skabogoza@heartlandalliance.org Anticipated Completion Date: 12/2023 Anticipated Completion Date:

View Audit 36467 Questioned Costs: $1

Finding 33215 (2022-005)

Significant Deficiency 2022

Heartland Alliance for Human Needs & Human Rights

IL

Questioned Costs Subrecipient Monitoring Period of Performance § 200.303 § 200.308 § 200.344 § 200.403 § 200.458

Finding 2022-005: Internal Control Over Compliance and Compliance with Period of Performance Management through the local offices has already developed a policy to ensure that the period of performance is adhered too. Management is in the process of hiring another international compliance officer i...

Finding 2022-005: Internal Control Over Compliance and Compliance with Period of Performance Management through the local offices has already developed a policy to ensure that the period of performance is adhered too. Management is in the process of hiring another international compliance officer in both US and Iraq to particularly focus on grants performance requirements and sub-recipient grants management. Management through its Enterprise risk management is planning to schedule trainings for various departments concerning period of performance. Individual(s) Responsible for Corrective Action Plans: Simon Peter Kabogoza, Controller, Heartland Alliance International skabogoza@heartlandalliance.org Anticipated Completion Date: 12/2023

View Audit 36467 Questioned Costs: $1

Finding 33213 (2022-002)

Significant Deficiency 2022

Heartland Alliance for Human Needs & Human Rights

IL

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303 § 200.403

Finding 2022-002: Internal Control over Compliance and Compliance with Allowable Costs/Cost Principles Management through the local offices has already developed a policy to ensure that the period of performance is adhered too. Management is in the process of hiring another international compliance...

Finding 2022-002: Internal Control over Compliance and Compliance with Allowable Costs/Cost Principles Management through the local offices has already developed a policy to ensure that the period of performance is adhered too. Management is in the process of hiring another international compliance officer in both US and Iraq to particularly focus on grants performance requirements and sub-recipient grants management. Management through its Enterprise risk management is planning to schedule trainings for various departments concerning period of performance. Individual(s) Responsible for Corrective Action Plan: Rebecca Obrock, COO-HAI robrock@heartlandalliance.org Regina Trillo, Director of grants Compliance ?ERM rtrillo@heartlandalliance.org Simon Peter Kabogoza, Controller, Heartland Alliance International skabogoza@heartlandalliance.org Anticipated Completion Date: 12/2023

View Audit 36467 Questioned Costs: $1

Finding 33174 (2022-004)

Significant Deficiency 2022

Heartland Alliance for Human Needs & Human Rights

IL

Questioned Costs HUD Housing Programs Subrecipient Monitoring § 200.303

Finding No. 2022-04: Internal Control over Compliance and Compliance with Cash Management Corrective Action Plan Management is evaluating procedures with the third-party property manager to ensure subsidy receipts agree to the subsidy payments per the tenant certifications. The third-party manager...

Finding No. 2022-04: Internal Control over Compliance and Compliance with Cash Management Corrective Action Plan Management is evaluating procedures with the third-party property manager to ensure subsidy receipts agree to the subsidy payments per the tenant certifications. The third-party manager is reviewing tenant certifications for completeness and ensuring charges to the federal program are consistent with the certification. Management has conveyed to the third-party property manager to establish an annual rent roll verification for completeness and accuracy based on tenant certifications. Individual(s) Responsible for Corrective Action Plan Ilina Lazarov Assistant Controller 312-660-1513 Anticipated Completion Date: 09/2023

View Audit 36467 Questioned Costs: $1

Finding 33155 (2022-007)

None 2022

Presbyterian College

SC

Student Financial Aid Subrecipient Monitoring Reporting

Individuals Responsible for Corrective Action Plan Jeff Scaccia, CPA (Vice President for Finance and Administration) Libby Shull, CPA (Controller) April Baur, (Director of Student Financial Aid) For 1 of 21 students tested, student's Campus Level NSLDS records not found within NSLDS website. Corre...

Individuals Responsible for Corrective Action Plan Jeff Scaccia, CPA (Vice President for Finance and Administration) Libby Shull, CPA (Controller) April Baur, (Director of Student Financial Aid) For 1 of 21 students tested, student's Campus Level NSLDS records not found within NSLDS website. Corrective Action Plan: The Registrar?s Office revised its monthly processes and procedures guide to include better monitoring of any potential errors with NSLDS reporting. The Registrar submits an enrollment report on the 15th day of every month to the Clearinghouse. Once an email is received from the Clearinghouse allowing the Registrar to view any errors on the website, the Registrar will check the NSLDS portion of the website to see if any corrections are necessary. These procedures were followed in regard to the finding reported. The College is not aware of why the student?s record was not found within the NSDLS website however, it will be more diligent in its monitoring of this activity going forward. Anticipated Completion Date: March 1, 2023

View Audit 29056

Finding 33145 (2022-001)

Material Weakness 2022

North Kitsap School District No. 400

WA

Questioned Costs Subrecipient Monitoring Equipment & Real Property Management

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

Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs and restricted purpose requirements. Name, address, and telephone of District contact person: Mike Merlino, Executive Director of Business, Finance and Operations 18360 Caldart Avenue, NE, Poulsbo, WA 98370 Tel: (360) 396-3010 Corrective action the auditee plans to take in response to the finding: The district will establish internal controls to ensure staff fully understand the requirements for ECF award. The district will recall the non-federally funded devices and exchange them for ECF funded devices. Anticipated date to complete the corrective action: August 31, 2023

View Audit 29437 Questioned Costs: $1

Finding 33120 (2022-001)

Significant Deficiency 2022

Holland Hospital

MI

Subrecipient Monitoring Reporting Significant Deficiency

Finding Number: 2022-001 Condition: The Hospital's controls in place for reporting submissions did not identify that Post Payment Notice of Reporting Requirements guidelines were not followed related to the lost revenue calculations. The Period 1 reporting submission for lost revenue did not follow ...

Finding Number: 2022-001 Condition: The Hospital's controls in place for reporting submissions did not identify that Post Payment Notice of Reporting Requirements guidelines were not followed related to the lost revenue calculations. The Period 1 reporting submission for lost revenue did not follow the acceptable options provided by the HHS. Planned Corrective Action: The Hospital will review its processes surrounding the methodologies used to report lost revenue and will implement additional levels of review to ensure that the proper lost revenue methodology is used in future reporting periods. Contact person responsible for corrective action: Brenda Winn and Alex Roehling Anticipated Completion Date: 9/30/2022

View Audit 29143

Finding 33104 (2022-004)

Significant Deficiency 2022

Boyd County Schools

NE

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

Finding: 2022-004 Name of Contact Person: Michael Sanne, Superintendent Corrective Action: 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 the schedule of expend...

Finding: 2022-004 Name of Contact Person: Michael Sanne, Superintendent Corrective Action: 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 the schedule of expenditures of federal awards and approves all adjustments. Proposed Completion Date: Immediately

View Audit 28975

Finding 33053 (2022-001)

Material Weakness 2022

City of Tacoma

WA

Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles

Finding ref number: 2022-01 Finding caption: The City?s internal controls were inadequate for ensuring compliance with federal requirements for reporting and suspension and debarment. Name, address, and telephone of City contact person: Polly Wainaina, Financial Services Division Manager Correcti...

Finding ref number: 2022-01 Finding caption: The City?s internal controls were inadequate for ensuring compliance with federal requirements for reporting and suspension and debarment. Name, address, and telephone of City contact person: Polly Wainaina, Financial Services Division Manager Corrective action the auditee plans to take in response to the finding: (If the auditee does not concur with the finding, the auditee must list the reasons for disagreement). The City takes their responsibility for creating internal controls to ensure compliance with federal requirements in the highest regard. Management is committed to ensuring the City has internal controls and procedures in place designed to ensure that tit complies with all requirements governing the administration of federal grant programs. To achieve this, the City will take the following actions: Suspension & Debarment 1. Work with the Procurement and Payables division and Legal to update all contract templates to add self-certification language for suspension and debarment. Reporting 1. Provide training to appropriate staff that will be responsible for report submittal, and 2. Require management review for completeness of report prior to submittal. Anticipated date to complete the corrective action: Anticipated date to complete corrective action plan is by June of 2024.

View Audit 28538

Finding 33047 (2022-002)

Material Weakness 2022

City of Tacoma

WA

Subrecipient Monitoring Reporting

Finding ref number: 2022-002 Finding caption: The City?s internal controls were inadequate for ensuring compliance with federal reporting requirements. Name, address, and telephone of City contact person: Polly Wainaina, Financial Services Division Manager Corrective action the auditee plans to ...

Finding ref number: 2022-002 Finding caption: The City?s internal controls were inadequate for ensuring compliance with federal reporting requirements. Name, address, and telephone of City contact person: Polly Wainaina, Financial Services Division Manager Corrective action the auditee plans to take in response to the finding: (If the auditee does not concur with the finding, the auditee must list the reasons for disagreement). The City will clarify roles and responsibilities for the departments that have a role in federal reporting requirements. The City will also establish internal controls and ensure staff have a clear understanding the reporting requirements. Anticipated date to complete the corrective action: Anticipated date to complete corrective action plan is by June of 2024.

View Audit 28538

Finding 33040 (2022-005)

Material Weakness 2022

River Ridge School District

WI

Procurement, Suspension & Debarment Subrecipient Monitoring Cash Management

Finding #2022-005 ? Education Stabilization Fund ? ESSER I and ESSER II #84.425D (Prior Year Finding #2021-007) Federal Grantor ? U.S. Department of Education Pass-through Award Numbers ? 2021-224904-DPI-ESSERF-160 and 2022-224904-DPI-ESSERFII-163 Pass-through Entity ? Wisconsin Department of Publi...

Finding #2022-005 ? Education Stabilization Fund ? ESSER I and ESSER II #84.425D (Prior Year Finding #2021-007) Federal Grantor ? U.S. Department of Education Pass-through Award Numbers ? 2021-224904-DPI-ESSERF-160 and 2022-224904-DPI-ESSERFII-163 Pass-through Entity ? Wisconsin Department of Public Instruction Condition: There were two Education Stabilization Fund construction projects performed by contractors. ESSER I grant expenditures for the project totaled $10,445 and ESSER II grant expenditures for the project totaled $21,238. There was not a prevailing wage clause in the contract and certified payrolls were not received while construction was occurring. Labor costs for the ESSER I project totaled $2,691. Labor costs for the ESSER II project totaled $2,800. Criteria: Wage rate requirements apply to the Education Stabilization Fund when laborers and mechanics employed by contractors or subcontractors work on construction contacts more than $2,000. Laborers must be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor (DOL). Nonfederal entities shall include in their contracts subject to wage rate requirements a provision that the contractor or subcontractor comply with those requirements and the DOL regulations. This includes a requirement for contractor or subcontractor to submit to the District weekly payrolls and a statement of compliance (certified payrolls). Cause: The District was not aware that wage rate requirements applied to the construction project until after it was completed. Effect: Potential reimbursement for costs that did not follow the prevailing wage rate requirements. Recommendation: Establish controls to comply with prevailing wage rate requirements related to the Education Stabilization Fund. Response: The District is working with each contractor and their attorneys to determine the amount of backpay owed to employees to ensure prevailing wage rates are paid. Once the District became aware of this requirement, all construction contracts in excess of $2,000 funded with federal dollars a prevailing wage rate clause in the request for bid and contract. Certified payrolls are being receiving on all current applicable projects. Contact Person: Tracy Stagman Anticipated Completion: June 30, 2023

View Audit 28525

Finding 33005 (2022-004)

Significant Deficiency 2022

Grants-Cibola County Schools

NM

Equipment & Real Property Management Matching / Level of Effort / Earmarking Special Tests & Provisions

SY2021-22 AUDIT FS 2022-001 Internal Controls Over District Cash (Material Weakness) Repeated And Modified ? This has been an ongoing process to achieve final reconciliation. In SY21-22 the District worked with PED to facilitate a second Permanent Cash Transfer request in order to reconcile closed ...

SY2021-22 AUDIT FS 2022-001 Internal Controls Over District Cash (Material Weakness) Repeated And Modified ? This has been an ongoing process to achieve final reconciliation. In SY21-22 the District worked with PED to facilitate a second Permanent Cash Transfer request in order to reconcile closed or unused funds. The approval from PED was not received prior to the closing of the fiscal year ? The District has worked closely with PED to re-apply for the Permanent Cash Transfer and has come to agreement on which funds will be transferred ? The District is working with a CPA firm to properly adjust cash balances and has developed a new procedure and checklist for completing the ?rollover? of funds from the prior year ? The District now has a new procedure to more accurately record the Health and Well-Being employee reimbursements and will include a review of this process each quarter when the District meets with the CPA to conduct a mini-audit ? The correct accounts and procedures for properly recording Bond proceeds have been established FS 2022-002 Budgetary Controls (Significant Deficiency) Repeated and Modified ? The District provided additional training for staff using the Visions accounting system so that errors related to inputting the budget in the accounting system will be reduced ? The District also implemented a process whereby funds submitted and approved in OBMS can be compared to on a monthly basis with the actual expenditures coded in Visions ? Our Coordinator for Procurement and Capital Projects now meets monthly with fund managers to ensure that all expenditures match the budgeted amounts and are coded in the correct object ? A new process was implemented to record Bond interest within Visions so that the cash is more accurately reflected and matches the bank balances ? Journal entries are reviewed weekly to ensure proper allocation ? The bank reconciliations are reviewed now by a second Business Office employee ? All fund balances are now checked before a purchase order is approved ? Business Office personnel will meet quarterly with our CPA to review transactions for accuracy and to review any process improvements necessary FS 2022-003 Lack Of Internal Controls Over Payroll Liabilities Accounts And RHC Payments (Material Weakness) ? Segregation of duties were re-established so that the payroll clerk would be responsible for timely submission and reporting of payroll liabilities ? The District Accountant will be responsible for bank reconciliations as well as for verifying outstanding liabilities each month FA 2022-004 Non-Compliance With Davis-Bacon Act And Capital Expenditure Requirements (Significant Deficiency) ? The District has developed new language that will be included in all agreements for project meeting the criteria of the Davis-Bacon Act and will include the language in all applicable purchase orders ? The District has reviewed all currently-qualified projects and has obtained the required certified payroll reports for projects commencing or continuing in SY22-23 ? The Director for Student Services (Federal Programs) has created a checklist for obtaining permission to purchase at $5,000 or above for single items ? The District has established a protocol for including the written permission from PED in the documentation accompanying the purchase requisition and purchase order NM 2022-005 Improper Approval Of Budget Adjustments (Other Non-Compliance ? The Business Office has a process documented to ensure BARs are properly obtained prior to any use of funds NM 2022-006 Purchase Order And Authorization (Other Non-Compliance) ? The District continues to provide regular training (4 x per year) to school site and department staff who have access to purchase requisitions, though the problem persists ? The District has implemented a new vendor agreement as well, outlining the specific terms vendors must adhere to as vendor the District. One of the terms is that the vendor will not perform any service nor provide any product without first receiving a signed and authorized purchase order NM 2022-007 Timeliness Of Deposits (Other Non-Compliance) Repeated And Modified ? The District has made steady and deliberate moves to eliminate cash collected from all events, concessions and fundraising efforts by moving to a cashless system ? This process has still not been completely implemented because not all locations in all sites had wifi accessible internet access. The District has been working to correct that ? All school sites and cafeteria workers have been trained on the cashless system and in all but a two locations, the program has been fully implemented NM 2022-008 Failure To Timely remit Federal Withholding Taxes As Required (Other Non-Compliance) Repeated And Modified ? The District recognized that when supplemental payrolls were run after the regular payroll, the required payroll taxes for those particular supplemental payrolls were not made on the same day that supplemental payroll was run. Because of this, the District also recognized this was a repeated finding and a new procedure was established that required all payroll taxes to be prepared and the payment processed on the same day payroll was uploaded to the bank. NM 2022-009 Equity In Athletics Reporting (Other Non-Compliance) ? The District has placed on its calendar, reminders of when the Title IX report is due in the fall ? The District has determined that the three Athletic Directors (Grants High School, Laguna Acoma High School and Los Alamitos Middle School) will be responsible for gathering the data required to file the report ? The athletic directors will receive training on how to properly complete the report and upload it to the PED site NM 2022-010 Background Checks and I-9 Documentation (Other Non-Compliance) Repeated And Modified ? The HR Department has reviewed every single personnel file and identified those individuals who required an updated FBI check ? The HR Department contracted with a mobile fingerprinting provider and scheduled over 150 employees for updated fingerprinting and completed updated background checks ? The HR Department will implement a new 24-month cycle review and establish a rotating schedule to regularly update required background checks NM 2022-011 Failure To Complete An Annual Physical Inventory And Complete Certification By The Board (Other Non-Compliance) ? In SY21-22 the District began a complete inventory of all assets. The process was not completed until the beginning of SY22-23. Prior to this, an accurate accounting of assets was not updated. ? In the Fall of 2022 the board approved the newly-completed asset list and depreciation schedule ? Moving forward, each July the board is scheduled to receive an updated listing of assets for review and approval. NM 2022-012 Late Filing Of Audit Report (Other Non-Compliance) ? The District is working with a CPA firm to assist in quarterly mini-audit reviews in an effort to spot any anomalies that may delay the audit filing Responsible Party For Completing These Corrective Actions C Steven Maldonado, Director of Finance

View Audit 36669

Finding 33002 (2022-028)

Material Weakness 2022

Lafayette City_parish Consolidated Government

LA

Subrecipient Monitoring Eligibility

U.S. DEPARTMENT OF TREASURY: Emergency Rental Assistance Program (21.023) 2022-028 Compliance with Subrecipient Monitoring See Compliance Finding 2022-023. 2022-023 Compliance with Subrecipient Monitoring Recommendation: We recommend the Government develop a formal policy in relation to subrec...

U.S. DEPARTMENT OF TREASURY: Emergency Rental Assistance Program (21.023) 2022-028 Compliance with Subrecipient Monitoring See Compliance Finding 2022-023. 2022-023 Compliance with Subrecipient Monitoring Recommendation: We recommend the Government develop a formal policy in relation to subrecipient monitoring including the review procedures to be performed, the timing, frequency of the monitoring(s) and follow-up procedures. The Government should formally document their risk assessment of the subrecipient to support the nature, timing, and extent of testing of the subrecipient. Corrective Action Plan: The Government originally received this finding in 2021 to which the response was it would monitor subrecipients no less than once per fiscal year in which the awardee received funding or otherwise as required by Federal regulation for individual grants. The Government has met that requirement. In order to further improve upon monitoring practices, the Government will perform follow-up monitoring reviews within 3 months, as applicable by program type, of finding deficiencies in the subrecipients? programs to ensure corrective active has taken place. The Government will also consider the subaward amount as part of the risk assessment when contracting with each subrecipient; higher risk subrecipient programs will be monitored at a more frequent interval. This project is expected to be completed within six months and will be overseen by the Community Development & Planning Director Mary Sliman.

View Audit 35170

Corrective Action Plans

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