Corrective Action Plans

Finding 20784 (2022-002)

Significant Deficiency 2022

Canyon Village Senior Citizens Housing, Inc.

WY

Questioned Costs HUD Housing Programs Subrecipient Monitoring

Finding #2022-002 Comments on Finding and Recommendation: The Corporation's required deposit into the residual receipts account of $27,293 per the June 30, 2021 Computation of Surplus Cash, Distributions and Residual Receipts was not deposited within 90 days of the fiscal year end. Management should...

Finding #2022-002 Comments on Finding and Recommendation: The Corporation's required deposit into the residual receipts account of $27,293 per the June 30, 2021 Computation of Surplus Cash, Distributions and Residual Receipts was not deposited within 90 days of the fiscal year end. Management should make all required residual receipts deposits per the annual Computation of Surplus Cash, Distributions and Residual Receipts within 90 days after the fiscal year end. Action(s) taken or planned on the finding: Agree. Management deposited $27,293 into the residual receipts fund on February 16, 2022. No further action is required.

View Audit 27624 Questioned Costs: $1

Finding 20783 (2022-001)

Significant Deficiency 2022

Canyon Village Senior Citizens Housing, Inc.

WY

Subrecipient Monitoring HUD Housing Programs Matching / Level of Effort / Earmarking

Finding #2022-001 Comments on Finding and Recommendation: The Corporation's Flexible Subsidy Loan was due in full upon maturity of the Corporation's Section 202 mortgage loan, which occurred in March 2017. As of June 30, 2022, the Flexible Subsidy Loan has not been repaid and the Corporation is in t...

Finding #2022-001 Comments on Finding and Recommendation: The Corporation's Flexible Subsidy Loan was due in full upon maturity of the Corporation's Section 202 mortgage loan, which occurred in March 2017. As of June 30, 2022, the Flexible Subsidy Loan has not been repaid and the Corporation is in technical default on the Flexible Subsidy Loan. Management should continue communicating with HUD in order to obtain approval for the deferment request for the Section 201 Flexible Subsidy Loan. Action(s) taken or planned on the finding: Management agrees with the recommendation. Management has submitted a request for deferment of the Flexible Subsidy Loan. Management is awaiting HUD approval of the deferment request.

View Audit 27624

Finding 20778 (2022-002)

Significant Deficiency 2022

Transit Alliance Group, Inc.

GA

Allowable Costs / Cost Principles Subrecipient Monitoring Significant Deficiency

2022-002 Condition: Supporting documentation was missing for 1 out of 37 disbursements selected for allowable costs testing during the audit. Without adequate transportation logs, we were unable to determine if the reimbursed trips occurred. However, the projection of the error was less than the $2...

2022-002 Condition: Supporting documentation was missing for 1 out of 37 disbursements selected for allowable costs testing during the audit. Without adequate transportation logs, we were unable to determine if the reimbursed trips occurred. However, the projection of the error was less than the $25,000 reportable limit of questioned costs. Cause: The Organization?s controls did not provide for supporting documentation to be adequately retained. Recommendation: We recommend that internal control procedures on recordkeeping and filing should be clearly stated as part of the Organization policy. Management Response: We concur with the finding. The Organization?s internal control procedures have been inconsistent due to changes in the processing of DHS invoices, necessitating adjustments to the Organization?s records and filings after the fact because of errors and omissions relative to the use of the DHS software mandated (by DHS). This has resulted in numerous discrepancies between DHS and the Organization?s subcontractor documentation. On occasion, the discrepancy between the DHS software and the Organization?s internal control documents could not be reconciled. These reconciliations occurred after the DHS invoice was closed; consequently, the discrepancies could not be corrected. Corrective Action: The Organization will immediately implement an Organizational Policy that will require the reconciliation of the Organization?s internal documents based on subcontractor documentation and invoices prior to the closure of the DHS invoice to ensure both reconcile exactly. All discrepancies will be documented, and attempts will be made to resolve them completely. To ensure compliance with this Corrective Action, the Organization will immediately begin a search for an experienced consultant/consulting firm/qualified part-time staff person to manage the day-to-day bookkeeping requirements for the Organization to ensure that adjustments are made in a timely way and account balances are reviewed for completeness and accuracy. The day-to-day financial control processes will be implemented and followed by the consultant/consulting firm/part-time staff. The Organization will advertise for qualified consulting agencies/consultants/part-time staff and will select the best-qualified respondents to assist the Organization. Name of Responsible Person: Barbara Hurst

View Audit 26764

Finding 20765 (2022-003)

Significant Deficiency 2022

Anchor Community, Inc. Dba Redi Anchor Apts 101-Hd029

CO

Questioned Costs HUD Housing Programs Subrecipient Monitoring

Statement of condition #2022-003: For the year ended March 31, 2022, the Corporation received COVID-19 Supplemental Funds not related to the Property that totaled $18,942. Recommendation: The Agent should repay the amounts received on behalf of related parties to HUD or have the related parties con...

Statement of condition #2022-003: For the year ended March 31, 2022, the Corporation received COVID-19 Supplemental Funds not related to the Property that totaled $18,942. Recommendation: The Agent should repay the amounts received on behalf of related parties to HUD or have the related parties contact HUD to obtain permission for the funds to be paid directly to the related parties. Action(s) Taken or Planned on the Finding: The Corporation concurs with the finding and agrees with the auditor's recommendation.

View Audit 23889 Questioned Costs: $1

Finding 20764 (2022-002)

Significant Deficiency 2022

Anchor Community, Inc. Dba Redi Anchor Apts 101-Hd029

CO

Questioned Costs HUD Housing Programs Subrecipient Monitoring

Statement of Condition #2022-002: For the year ended March 31, 2022, the Corporation paid management fees to the Agent in excess of the fees earned resulting in prepaid management fees of $1,122 at March 31, 2022. Recommendation: The Agent should repay the prepaid management fee balance. Action(s)...

Statement of Condition #2022-002: For the year ended March 31, 2022, the Corporation paid management fees to the Agent in excess of the fees earned resulting in prepaid management fees of $1,122 at March 31, 2022. Recommendation: The Agent should repay the prepaid management fee balance. Action(s) taken or planned on the finding: The Corporation concurs with the finding and agrees with the auditor's recommendation. The Agent repaid the prepaid management fees on July 20, 2022.

View Audit 23889 Questioned Costs: $1

Finding 20763 (2022-001)

Significant Deficiency 2022

Anchor Community, Inc. Dba Redi Anchor Apts 101-Hd029

CO

Questioned Costs Subrecipient Monitoring

Statement of Condition #2022-001: The Corporation did not make $579 of the total required reserve for replacement deposits during the year ended March 31, 2022. Additionally, the Corporation did not make the required reserve for replacements deposit of $382 to correct the underfunded amount for the ...

Statement of Condition #2022-001: The Corporation did not make $579 of the total required reserve for replacement deposits during the year ended March 31, 2022. Additionally, the Corporation did not make the required reserve for replacements deposit of $382 to correct the underfunded amount for the year ended March 31, 2021. Recommendation: Management should make all required deposits to the reserve for replacements fund. Management should transfer $961 from the operating account to the reserve for replacements fund. Action(s) Taken or Planned on the Finding: Agreed. Management concurs with the finding and the auditor's recommendation. The Corporation will make an additional deposit of $961 to the reserve for replacements fund.

View Audit 23889 Questioned Costs: $1

Finding 20749 (2022-001)

Material Weakness 2022

Wellington Exempted Village School District

OH

Matching / Level of Effort / Earmarking Subrecipient Monitoring

The Wellington District Treasurer's office is well aware of the requirement for Federally funded construction projects to include certain provisions in the contract. The prevailing wage provision as well as the certified payroll reports were not included due to the original plan was to use our perma...

The Wellington District Treasurer's office is well aware of the requirement for Federally funded construction projects to include certain provisions in the contract. The prevailing wage provision as well as the certified payroll reports were not included due to the original plan was to use our permanent improvement funds when we were gathering quotes and talking to vendors about our timelines. After the cost were determined the idea of using ESSER Funds was presented as a funding option. We missed the fact that these requirements were no part of the process. Our plan is to Educate, Flag for compliance, and properly plan funding in advance. The details of the corrective action plan are as follows: 1. The use of Federal Funds for construction projects will be reviewed with all Treasurer Office staff, the Superintendent and other administrators who may potentially be involved in construction projects. The prevailing wage requirement and the certified time sheets will be thoroughly explained including how this information must be included in all bid documents. 2. The Treasurer will ensure that all invoices from contractors contain the necessary prevailing wage certified payroll documents in advance of approving and paying the invoices. The applicable P/O will have a colorful "flag" on it to remind A/P and the Treasurer to look for these documents. 3. For all future capital projects, the available funding will be determined in advance to ensure the Federal requirements are not only followed, they will be part of the bid documents and the requirements that must be met for payment of all construction invoices. Anticipated Completion Date: June 1, 2023

View Audit 19449

Finding 20744 (2022-001)

Significant Deficiency 2022

Freshfarm Markets, Inc.

DC

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.236 § 200.318

Views from Responsible Officials: Management agrees with the finding. Management will design and implement a procurement policy which will be reviewed annually to ensure that any changes in laws and regulations are reflected in internal procedures. Contact Person: Natisha Dawson, Director of Finance...

Views from Responsible Officials: Management agrees with the finding. Management will design and implement a procurement policy which will be reviewed annually to ensure that any changes in laws and regulations are reflected in internal procedures. Contact Person: Natisha Dawson, Director of Finance and Operations. Anticipated Date of Completion: December 2023.

View Audit 20488

Finding 20743 (2022-001)

Significant Deficiency 2022

Bonner County, Idaho

ID

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.317 § 200.327

Bonner County Clerk Michael W. Rosedale Clerk of the District Court Ex-Officio Auditor & Recorder Clerk of the Board of County Commissioners Chief Elections Officer CORRECTIVE ACTION PLAN June 5,2023 Cognizant or Oversight Agency for Audit: Department of Treasury. Bonner County respectfully sub...

Bonner County Clerk Michael W. Rosedale Clerk of the District Court Ex-Officio Auditor & Recorder Clerk of the Board of County Commissioners Chief Elections Officer CORRECTIVE ACTION PLAN June 5,2023 Cognizant or Oversight Agency for Audit: Department of Treasury. Bonner County respectfully submits the following corrective action plan for the year ended September 30th,2022. Name and address of independent public accounting firm: Hayden Ross. PLLC 315 S Almon St. Moscow.ID 83843 Audit Period: Year ended September 30. 2022. The findings from the September 30, 2022, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS - FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF TREASURY 2022-001 2 CFR 200.318 General Procurement Standards Recommendation: The County should expedite the provisions subject to vetting and begin following the Federal Procurement Policy and Procedures document which was adopted August 9,2022. Planned Corrective Action: The internal control oversight committee, comprised of all nine elected officials, along with the Comptroller has narrowly construed federal award purchases to fully comply with 2 CFR 200.318. This corrective action has already been addressed and is being remediated beginning May l, 2023. If the Department of Treasury has questions regarding this plan, please call Nancy Twineham or Michael Rosedale at208.265.1437. (Comptroller and Elected Clerk) Respectfully, Michael W. Rosedale Bonner County Clerk

View Audit 20332

Finding 20741 (2022-001)

None 2022

Cherokee County, Georgia

GA

Subrecipient Monitoring Reporting

Views of Responsible Officials and Planned Corrective Actions: The County agrees with the recommendation and is restructuring the Grants Division to allow for better controls on reporting and reconciliation to the general ledger. The Grants Manager will review all reports prior to their submission ...

Views of Responsible Officials and Planned Corrective Actions: The County agrees with the recommendation and is restructuring the Grants Division to allow for better controls on reporting and reconciliation to the general ledger. The Grants Manager will review all reports prior to their submission to the federal funding source in order to confirm accuracy, eligibility and period of performance. The cumulative amount expended for the 21.027 ? Coronavirus State and Local Fiscal Recovery Funds program was corrected on the December 31, 2022 report submission.

View Audit 21283

Finding 20739 (2022-006)

Significant Deficiency 2022

Town of Elkton, Maryland

MD

Subrecipient Monitoring Reporting Significant Deficiency § 200.303

U.S. Department of Treasury 2022-006 COVID-19 ? Coronavirus State and Local Relief Funds (CSLRF)? Assistance Listing No. 21.027 Recommendation: The Town should review and enhance its reporting procedures and controls to ensure that quarterly performance reports are submitted no later the last day ...

U.S. Department of Treasury 2022-006 COVID-19 ? Coronavirus State and Local Relief Funds (CSLRF)? Assistance Listing No. 21.027 Recommendation: The Town should review and enhance its reporting procedures and controls to ensure that quarterly performance reports are submitted no later the last day of the month after the end of each quarter. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Subsequent reports were filed by the due date and this is expected to continue. Name(s) of the contact person(s) responsible for corrective action: Steven Repole Planned completion date for corrective action plan: Completed for all subsequent reports. If the U.S. Department of Treasury, Office of Recovery Programs has questions regarding this plan, please call Steven Repole at 410-398-4170.

View Audit 21205

Finding 20737 (2022-004)

Material Weakness 2022

Town of Elkton, Maryland

MD

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303 § 200.318 § 200.319 § 200.320

U.S. Department of Treasury 2022-004 COVID-19 ? Coronavirus State and Local Relief Funds (CSLRF)? Assistance Listing No. 21.027 Recommendation: The Town should review and enhance controls and procedures to ensure that it follows procurement policy for all goods and services charged to the program....

U.S. Department of Treasury 2022-004 COVID-19 ? Coronavirus State and Local Relief Funds (CSLRF)? Assistance Listing No. 21.027 Recommendation: The Town should review and enhance controls and procedures to ensure that it follows procurement policy for all goods and services charged to the program. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Town's procurement policy will be reviewed and updated to ensure compliance with federal requriements. Name(s) of the contact person(s) responsible for corrective action: Steven Repole Planned completion date for corrective action plan: 6/30/2023 If the U.S. Department of Treasury, Office of Recovery Programs has questions regarding this plan, please call Steven Repole at 410-398-4170.

View Audit 21205

Finding 20689 (2022-101)

Significant Deficiency 2022

Pinal County, Arizona

AZ

Reporting Subrecipient Monitoring § 200.327

Finding 2022-101 - Improve the Timeliness and Accuracy of Financial and Programmatic Reports (Significant Deficiency) FAL Numbers: 17.258, 17.259, 17.278 Program Title: Workforce Investment Opportunities Act (WIOA) Cluster Condition and Context: Two of three monthly programmatic reports teste...

Finding 2022-101 - Improve the Timeliness and Accuracy of Financial and Programmatic Reports (Significant Deficiency) FAL Numbers: 17.258, 17.259, 17.278 Program Title: Workforce Investment Opportunities Act (WIOA) Cluster Condition and Context: Two of three monthly programmatic reports tested were submitted past the deadline for the WIOA Cluster. Specifically, the January 2022 and June 2022 reports were submitted 9 days late and 26 days late, respectively. Recommendation: The auditors recommend that Pinal County improve controls over grant reporting that includes a process for identifying reporting requirements and monitoring the timely grant reporting. The system of control should include evaluating and documenting the reporting requirements of each grant and, assignment of both the employees responsible for preparation of the grant reports and a secondary employee assignment for overall monitoring of the timeliness of all grant reports. Contact Name: Joel Millman, WIOA Program Manager Corrective Action Planned: Although there are no excuses for untimely filing of financial reports, the issue found regarding the 2022 finding has been addressed. During the audit period, the Accountant position was in a state of transition with the previous Accountant leaving the position in June 2022. Since this staff departure, a new Accountant has been hired and subsequently underwent significant training provided by the Pinal County Budget and Finance Department as well as the Arizona Department of Economic Security?s Division of Employment and Rehabilitation?s (DES/DERS) Financial and Business Operations Administration. In order to ensure timely submittal of financial reports, new procedures have been implemented, these include cross training of the Pinal County Economic and Workforce Development Departments Administrative Specialist in monitoring financial report submittal dates. Additionally, the Accountant and Pinal County Economic and Workforce Development Department?s Workforce Development Manager meet upon receipt of contractor invoices to review and approve payment to ensure timely submittal of associated reports to DES/DERS. Of note, a fiscal review of the Workforce Innovation and Opportunity Act (WIOA), Title 1B program was conducted November 8th-10th, 2022 by the DES/DERS Business and Operations Administration. The periods selected for their testing were the periods of January 1, 2022, through April 30, 2022. The purpose of this review was to determine compliance with WIOA Title IB regulations and procedures, Department of Labor (DOL) guidelines and State policies. The review covered the areas of internal controls, general operation procedures, cash receipts and disbursements, accrued expenditures, program income, cash management, and miscellaneous items as outlined in the Fiscal Monitoring Guide. Documents reviewed within these general categories included disbursements journals, payroll journals, paid expense invoices, receipts journals, and payroll time sheets. No findings were submitted. Anticipated Completion Date: June 30, 2023

View Audit 28393

Finding 20628 (2022-004)

Significant Deficiency 2022

Municipality of Coamo

PR

Subrecipient Monitoring Reporting Significant Deficiency

COMMONWEALTH OF PUERTO RICO MUNICIPALITY OF COAMO Corrective Action Plan For the Fiscal Year Ended June 30, 2022 _____________________________________________________________________________________________________________________ Audit Report: Reports on Compliance and Internal Control in Acc...

COMMONWEALTH OF PUERTO RICO MUNICIPALITY OF COAMO Corrective Action Plan For the Fiscal Year Ended June 30, 2022 _____________________________________________________________________________________________________________________ Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Uniform Guidance Audit Period: July 1, 2021 ? June 30, 2022 Fiscal Year: 2021-2022 Principal Executive: Hon. Juan C. Garcia Padilla, Mayor Contact Person: Mrs. Miraisa David Esparra, Finance and Budget Director Phone: (787) 825-1150 Original Finding Number: 2022-004 Statement of Concurrence or Non concurrence: We concur with the finding. Corrective Action: The new Program Director is aware about the compliance requirement. We gave instructions to the Program Director to maintain a dateline control sheet to ascertain that required reports were submitted within the due date. Implementation Date: April 30, 2023 Responsible Person: Mr. Hector R. Sanjurjo Rodriguez Federal Programs Director See Corrective Action Plan for chart/table

View Audit 27451

Finding 20562 (2022-001)

Material Weakness 2022

Battle Creek Housing Commission

MI

Questioned Costs Subrecipient Monitoring Material Weakness

Compliance with Laws and Regulations (Material Weakness) 2022-001 Public and Indian Housing ? CFDA 14.850 Recommendation: The Commission should require its financial institutions to provide documentation of collateral at a minimum on a quarterly basis. The Commission should also adopt policies a...

Compliance with Laws and Regulations (Material Weakness) 2022-001 Public and Indian Housing ? CFDA 14.850 Recommendation: The Commission should require its financial institutions to provide documentation of collateral at a minimum on a quarterly basis. The Commission should also adopt policies and procedures to monitor its cash and investments continuously to verify that the collateral provided by the financial institutions is adequate throughout the year. Action Taken: Management will implement a new process that will require the banks to provide proof of insurance coverage on a quarterly basis, at minimum. Anticipated Completion Date of Action: September 30, 2023

View Audit 26661 Questioned Costs: $1

Finding 20560 (2022-001)

Material Weakness 2022

The St. Luke's-Roosevelt Hospital Center and Affiliates

NY

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

Current Year Audit Findings and Corrective Action Plan For the Year Ended December 31, 2022 Finding 2022-001 ? Eligibility Internal control deficiency over the reassessment requirement to determine eligibility Identification of the federal program: Assistance Listing Number 93.914 ? Program ...

Current Year Audit Findings and Corrective Action Plan For the Year Ended December 31, 2022 Finding 2022-001 ? Eligibility Internal control deficiency over the reassessment requirement to determine eligibility Identification of the federal program: Assistance Listing Number 93.914 ? Program Name: HIV Emergency Relief Project Grants ? Grantor: Department of Health and Human Services (HHS) ? Federal award identification number: Not Applicable Views of responsible officials and planned corrective actions: Management agrees with the finding. Management will develop internal controls to implement effective internal controls regarding 1) Review and retention of income and residency verification at program Intakes, and 2) Real time documentation of participants? income and residency eligibility at the required frequency (typically during 6 month Reassessments) with accepted supporting documentation for each participant. 3) This documentation will be entered into our EMR (EPIC) for each patient, outlining our eligibility verifications done at Intakes, Reassessments or Reassessment Attempts, along with screen shots from ePACES and/or other eligibility documents used. This will enable our program team and our funders and auditors to be able to more easily review our documented ongoing program eligibility for each patient. This will also improve our quality controls and will enable program staff to more effectively monitor annual eligibility checks. Contact person: Diane Tider Expected Completion Date: Implementing immediately 10/2/23

View Audit 26659

Finding 20548 (2022-004)

Material Weakness 2022

Jac-Cen-Del Community School Corporation

IN

Matching / Level of Effort / Earmarking Subrecipient Monitoring Special Tests & Provisions § 200.303 § 200.334

FINDING 2022-004 Contact Person Responsible for Corrective Action: Trina Huff Contact Phone Number:812-689-4114 Views of Responsible Official: We concur with the finding; however, if there was not a problem with the finances of this grant could this not have been a comment. There is not any one of u...

FINDING 2022-004 Contact Person Responsible for Corrective Action: Trina Huff Contact Phone Number:812-689-4114 Views of Responsible Official: We concur with the finding; however, if there was not a problem with the finances of this grant could this not have been a comment. There is not any one of us involved with this grant that would have known about the prevailing wages part of it. Description of Corrective Action Plan: Projects requiring prevailing wage are complete, so we can't change this one, but will review grant agreements and try to remember to ask grantor if prevailing wage applies if any new grants are received, so we can develop controls and monitor compliance. Anticipated Completion Date: 02/27/2023

View Audit 21805

Finding 20544 (2022-003)

Material Weakness 2022

Jac-Cen-Del Community School Corporation

IN

Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.303

FINDING 2022-003 Contact Person Responsible for Corrective Action: Trina Huff Contact Phone Number:812-689-4114 Views of Responsible Official: We concur with the finding; however, we were not aware that these funds participated in the public transfer. We know Title I does and we communicate with the...

FINDING 2022-003 Contact Person Responsible for Corrective Action: Trina Huff Contact Phone Number:812-689-4114 Views of Responsible Official: We concur with the finding; however, we were not aware that these funds participated in the public transfer. We know Title I does and we communicate with the other schools but we were not informed about ESSER I following these guidelines. Again, we will probably not receive these grants again and I feel they could have been comments instead of findings. Description of Corrective Action Plan: I can?t do anything about this but if we receive money like this again I will make sure and ask about the public transfer. Anticipated Completion Date: 02/27/2023

View Audit 21805

Finding 20543 (2022-002)

Material Weakness 2022

Jac-Cen-Del Community School Corporation

IN

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

FINDING 2022-002 Contact Person Responsible for Corrective Action: Trina Huff Contact Phone Number:812-689-4114 Views of Responsible Official: We concur with the finding; however, these documents were reported by more than one person I just forgot or didn?t think about having someone sign off on it....

FINDING 2022-002 Contact Person Responsible for Corrective Action: Trina Huff Contact Phone Number:812-689-4114 Views of Responsible Official: We concur with the finding; however, these documents were reported by more than one person I just forgot or didn?t think about having someone sign off on it. Again, we will probably not receive these kinds of grants again and something this simple could be a comment and not a finding. I feel that if there are no issues with the actual funding and finances that it could be a comment. Description of Corrective Action Plan: I will document who helped with their portion of the report and have them sign off on it. Anticipated Completion Date: 02/27/2023

View Audit 21805

Finding 20540 (2022-004)

Material Weakness 2022

City of Cambridge Massachusetts

MA

Subrecipient Monitoring § 200.303 § 200.332

The City has established an Audit Review Certification form that will be completed by employees to formally document the review of subrecipient agencies? audit reports.

View Audit 19296

Finding 20533 (2022-003)

Material Weakness 2022

City of Cambridge Massachusetts

MA

Subrecipient Monitoring § 200.303 § 200.332

The City has established an Audit Review Certification form that will be completed by employees to formally document review of subrecipient agencies? audit reports.

View Audit 19296

Finding 20532 (2022-002)

Material Weakness 2022

City of Cambridge Massachusetts

MA

Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management § 200.303

The City will establish the following procedures to ensure payment requests received from subrecipients are paid within 30 days of receipt of a complete request for reimbursement: 1. Department of Human Service Programs (DHSP) Contract Manager reviews invoices within 5 business days of receipt of re...

The City will establish the following procedures to ensure payment requests received from subrecipients are paid within 30 days of receipt of a complete request for reimbursement: 1. Department of Human Service Programs (DHSP) Contract Manager reviews invoices within 5 business days of receipt of request for reimbursement from subrecipient. a. If invoice is complete, original date of receipt is recorded. b. If invoice is incomplete, subrecipient is notified of items or documentation that is missing and receipt date is updated to reflect date of receipt of complete invoice. 2. Contract Manager approves payment request and submits to DHSP Fiscal staff for processing. 3. Fiscal staff processes and submits to Auditing Department as Priority payment.

View Audit 19296

Finding 20531 (2022-001)

Material Weakness 2022

City of Cambridge Massachusetts

MA

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

The City will update the subrecipient contract template to ensure the required language is included in all newly executed contracts certifying that the agency, its officers, and employees are not suspended or debarred from doing business with the federal government. Prior to entering into contracts ...

The City will update the subrecipient contract template to ensure the required language is included in all newly executed contracts certifying that the agency, its officers, and employees are not suspended or debarred from doing business with the federal government. Prior to entering into contracts with subrecipients, the City will check that each subrecipient is not included on the SAM.gov Exclusion List and will include a dated screenshot from the SAM.gov website documenting the review in each project file.

View Audit 19296

Finding 20511 (2022-001)

Significant Deficiency 2022

The Carle Foundation

IL

Subrecipient Monitoring Procurement, Suspension & Debarment § 200.303 § 200.332

Corrective Action Plan: Carle to proceed with publishing and implementing its Sub-Recipient Monitoring Policy. The Grants Administration Office has already created Sub-Recipient Orientation training session for Carle departments and prospective subrecipients and will work with Compliance to active...

Corrective Action Plan: Carle to proceed with publishing and implementing its Sub-Recipient Monitoring Policy. The Grants Administration Office has already created Sub-Recipient Orientation training session for Carle departments and prospective subrecipients and will work with Compliance to actively train stakeholders. Contact Person(s): Kathy Dams, Director, Grants Administration and Research Operations Anticipated Completion: 12/31/2023

View Audit 20202

Finding 20480 (2022-001)

Significant Deficiency 2022

City of Eveleth

MN

Subrecipient Monitoring Significant Deficiency Internal Control / Segregation of Duties

REPRESENTATION OF THE CITY OF EVELETH, MINNESOTA CORRECTIVE ACTION PLAN Year Ended December 31, 2022 Finding Number: 2022-001 Finding Title: SEGREGATION OF DUTIES Name of Contact Person Responsible for Corrective Action Jackie Monahan-Junek, City Administrator Corrective Action Planned The City Admi...

REPRESENTATION OF THE CITY OF EVELETH, MINNESOTA CORRECTIVE ACTION PLAN Year Ended December 31, 2022 Finding Number: 2022-001 Finding Title: SEGREGATION OF DUTIES Name of Contact Person Responsible for Corrective Action Jackie Monahan-Junek, City Administrator Corrective Action Planned The City Administrator will attempt to monitor transactions and structure the duties of office personnel to help ensure as much segregation of duties as possible within the City's staffing limitations and funding constraints. Anticipated Completion Date Ongoing. Finding Number: 2022.002 Finding Title: LACK OF CONTROL OVER FINANCIAL REPORTING PROCESS Name of Contact Person Responsible for Corrective Action Jackie Monahan-Junek, City Administrator Corrective Action Planned Management has determined that the cost and training involved to review or prepare the City's financial statements exceeds the benefit that would result. Anticipated Completion Date Ongoing. Jackie Monahan.Junek, City Administrator

View Audit 28327

Corrective Action Plans

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