Corrective Action Plans

Finding 32858 (2022-013)

Significant Deficiency 2022

SC

Subrecipient Monitoring § 200.332

The South Carolina Department of Social Services respectfully submits the following corrective action plan for the year ended June 30, 2022. The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the s...

The South Carolina Department of Social Services respectfully submits the following corrective action plan for the year ended June 30, 2022. The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAM AUDIT U. S. Department of Agriculture 2022-013 Child and Adult Care Food Program ? Assistance Listing: 10.558 Recommendation: We recommend that the Department follow its established policies and procedures for the program to ensure compliance with federal subrecipient monitoring requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The three-year time frame in which these monitoring reviews were to have occurred included the peak months of the Coronavirus pandemic, when Department staff were working remotely for an extended period and many provider facilities were closed or operating sporadically due to staffing shortages. A significant number of program staff also left the agency during that time. These factors made timely monitoring much more difficult and extended the time required to complete it. The program maintains a worksheet designed to track compliance with this monitoring requirement and reviews, updates and acts upon it monthly. All monitoring reviews are now being conducted within the required time-frame. DSS also has an active project in progress to automate its compliance monitoring processes, and management plans to include a dashboard that displays the detailed status of each provider?s review, from start to completion. It will also report statistics showing the progress toward meeting the required yearly reviews. Management expects to have these system controls in place by December 2023. In the meantime, program staff will maintain the manual monitoring controls now in place to assure compliance. Name(s) of the contact person(s) responsible for corrective action: Mary Abney-Young, Early Care and Education Program Manager Planned completion date for corrective action plan: December 31, 2023

View Audit 28588

Finding 32857 (2022-012)

Significant Deficiency 2022

State of South Carolina

SC

Cash Management Subrecipient Monitoring Significant Deficiency § 200.303

The South Carolina Department of Social Services respectfully submits the following corrective action plan for the year ended June 30, 2022. The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the s...

The South Carolina Department of Social Services respectfully submits the following corrective action plan for the year ended June 30, 2022. The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAM AUDIT U. S. Department of Health and Human Services 2022 ? 012 Adoption Assistance, Child and Adult Care Food Program ? Assistance Listing: 93.659, 10.558 Recommendation: We recommend that the Department follow their policies and procedures to ensure that proper documentation is maintained to support the review and approval of a drawdown of funds. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Department?s Grants Accounting and Reporting staff are following the established policies and procedures to ensure proper documentation is maintained to support the review and approval of draws prior to their execution. In every case the exceptions noted were draws that were done following group discussions that included the Department?s regional federal grant program representatives. Discussions were had to confirm the appropriate support and amounts of draws, and the conclusions of those discussions were that the Department should draw the amounts ultimately drawn. The Grants Accounting and Reporting Manager did approve the draws in advance but did not provide specific written approval. In one case the Grants Accounting Reporting Manager emailed the Department?s federal contact confirming the amount of funds we would draw, and the staff interpreted the email as authorization to proceed. Grants Accounting and Reporting staff have been instructed not to draw funds without express written approval, and they are complying with that requirement. Name(s) of the contact person(s) responsible for corrective action: Reshma Parikh, Grants Accounting and Reporting Manager Planned completion date for corrective action plan: Effective immediately

View Audit 28588

Finding 32855 (2022-001)

Significant Deficiency 2022

Dignity Housing Association, Inc. 054-11074

SC

Questioned Costs HUD Housing Programs Procurement, Suspension & Debarment

Finding #2022-001 Comments on Finding and Recommendation: The Corporation did not increase the monthly reserve for replacement deposits as required by HUD during the year ended December 31, 2022. The management agent should transfer funds of $2,216 from the operating account to bring the reserve for...

Finding #2022-001 Comments on Finding and Recommendation: The Corporation did not increase the monthly reserve for replacement deposits as required by HUD during the year ended December 31, 2022. The management agent should transfer funds of $2,216 from the operating account to bring the reserve for replacements account current and communicate with the lender to ensure deposit increases are being made. Action(s) taken or planned on the finding: Management agrees with the recommendation.

View Audit 33282 Questioned Costs: $1

Finding 32852 (2022-003)

Significant Deficiency 2022

Felician University

NJ

Procurement, Suspension & Debarment Subrecipient Monitoring

U.S. Department of Education 2022-003 ? Procurement and Suspension and Debarment Policy Education Stabilization Fund ? Higher Education Emergency Relief Fund ? Institutional Portion ? Assistance Listing No. 84.425F Recommendation: We recommend the University document and implement poli...

U.S. Department of Education 2022-003 ? Procurement and Suspension and Debarment Policy Education Stabilization Fund ? Higher Education Emergency Relief Fund ? Institutional Portion ? Assistance Listing No. 84.425F Recommendation: We recommend the University document and implement policies and procedures that are aligned with Uniform Grant Guidance for procurement and suspension and debarment to limit the risk for noncompliance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Finance department implemented the procurement policy for the Federal Grants projects. Name(s) of the contact person(s) responsible for corrective action: Shalini Patel, Controller Planned completion date for corrective action plan: June 30, 2023

View Audit 33281

Finding 32848 (2022-001)

Significant Deficiency 2022

The New York Botanical Garden

NY

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Subrecipient Monitoring

INTERNAL CONTROL ? SIGNIFICANT DEFICIENCY Programs Small Business Administration (59.075) Shuttered Venue Operators Grant Finding The reconciliation of Expenditures, including the detail behind the actual amounts, had n...

INTERNAL CONTROL ? SIGNIFICANT DEFICIENCY Programs Small Business Administration (59.075) Shuttered Venue Operators Grant Finding The reconciliation of Expenditures, including the detail behind the actual amounts, had not been provided to the SBA at the time of our testing. The reconciliation and detail are to be provided to the SBA no later than 30 days after being selected for monitoring (if selected). During our testing, we noted the following: - 3 of our 60 Expenditure selections were determined to be incorrectly included in the SVOG Expenditure detail and had to be removed/replaced. - The Garden reevaluated the SVOG Expenditure details and identified additional Expenditures that did not meet the grant criteria for allowability. - Collectively, these errors are indicative of a significant internal control deficiency, and do not equate to a compliance finding as the SVOG Expenditure detail has not been submitted to the SBA and the Garden had additional Expenditures from January to May 2021, which met the criteria of allowability, that replaced the identified expenditure errors noted above. Questioned Costs: None Recommendation We recommend the Garden put a more precise control in place over the review of Expenditures applied to grants and ensure a thorough review of the Expenditure detail is performed prior to the listing being finalized. Corrective Action Plan The Garden is in the process of performing a thorough review of the expenditures. A secondary review will be performed to improve the accuracy of the required supporting documentation. The program ended on December 31, 2021. Step 1 Action Date ONGOING Final Implementation Date April 30, 2023 Name And Phone # Of Person Responsible For Implementation Marlon Jones, Controller (718) 817-8719

View Audit 33280

Finding 32831 (2022-001)

Significant Deficiency 2022

Christian Military Academy, Inc.

PR

Subrecipient Monitoring Reporting Equipment & Real Property Management

The Academy will prepare monthly reconciliations between its property subsidiary and trial balance. Such reconciliation will be reviewed by the supervisor accountant to assure that it is properly reconciled Additionally, repair and maintenance accounts will be examined in order to assure that no cap...

The Academy will prepare monthly reconciliations between its property subsidiary and trial balance. Such reconciliation will be reviewed by the supervisor accountant to assure that it is properly reconciled Additionally, repair and maintenance accounts will be examined in order to assure that no capitalizable transactions are misclassified on expense accounts. With these processes, the Academy will ensure that property and equipment is properly recorded in books.

View Audit 24670

Finding 32808 (2022-002)

Material Weakness 2022

Sherburne County

MN

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring

2022-002 SUSPENSION AND DEBARMENT Federal Agency: U.S. Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP1643 - 2021 Award Period: March 3, 2021 through December 31, 202...

2022-002 SUSPENSION AND DEBARMENT Federal Agency: U.S. Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP1643 - 2021 Award Period: March 3, 2021 through December 31, 2024 Type of Finding: ? Material Weakness in Internal Control over Compliance ? Other Matters Recommendation: We recommend that County management ensure all departments are made aware of and trained to properly follow and document the County?s suspension and debarment procedures and controls to ensure the County verifies that contractors involved in an applicable covered transaction funded by Federal grant awards is not suspended or debarred or otherwise excluded from participating in the transaction before entering into the covered transaction. This verification may be accomplished by checking the System for Award Management (SAM) Exclusions maintained by the General Services Administration (GSA), collecting a certification from the entity, or adding a clause or condition to the covered transaction with that entity (2 CFR section 180.300). Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will implement the recommendation immediately. Name of the contact person responsible for corrective action plan: Diane Arnold, Sherburne County Auditor-Treasurer Planned completion date for corrective action plan: Already corrected

View Audit 29346 Questioned Costs: $1

Finding 32789 (2022-002)

Significant Deficiency 2022

Berks Community Health Center

PA

Internal Control / Segregation of Duties Subrecipient Monitoring HUD Housing Programs

Finding 2022-002 Condition and Context: For 2 of the 4 reports tested, the Center did not submit the report by the program's required deadline. This is not a statistically valid sample. Corrective Action Plan Corrective Action Planned: The Center agrees with this finding. The report for the Self...

Finding 2022-002 Condition and Context: For 2 of the 4 reports tested, the Center did not submit the report by the program's required deadline. This is not a statistically valid sample. Corrective Action Plan Corrective Action Planned: The Center agrees with this finding. The report for the Self- Monitoring Blood Pressure program was behind. The Center was using software to track the progress of our patients. In order to obtain the data required to report the progress, our pharmacist and nurse needed to work with the outside vendor to retrieve the data. This caused a delay because the Center wanted to ensure the accuracy of the data they were reporting. Once the data was retrieved and we were assured of the data, the report was sent to HRSA. The Center now reviews the HRSA electronic Handbook on a weekly basis to assure that all reports that are due that month are responded to in a timely manner. This process will continue moving forward. Name(s) of Contact Person(s) Responsible for Corrective Action: Pharmacist and Deborah Hartranft. Anticipated Completion Date: The issue was resolved in July 2023

View Audit 28375

Finding 32787 (2022-001)

Significant Deficiency 2022

Florida Falun Dafa Association, Inc.

FL

Allowable Costs / Cost Principles Reporting Subrecipient Monitoring § 200.328

August 17, 2023 Audit Period: January 1, 2022 ? December 31, 2022 Florida Falun Dafa Association, Inc. respectfully submit the following Corrective Action Plan for the year ending December 31, 2022. The finding from December 31, 2022 Schedule of Findings and Questioned Costs is discussed below. ...

August 17, 2023 Audit Period: January 1, 2022 ? December 31, 2022 Florida Falun Dafa Association, Inc. respectfully submit the following Corrective Action Plan for the year ending December 31, 2022. The finding from December 31, 2022 Schedule of Findings and Questioned Costs is discussed below. 2022-001 ? Finalize Budget Action Item Inaccuracies (Significant Deficiency) Condition: Inaccuracies were noted within each allowable cost category reported on the Expense Report by Applicant, compared to actual expenses Recommendation: The Association should review financial reports prior to submission and ensure that amounts agree to internal financial data, and are in compliance with the grant agreement. Views of Responsible Officials and Planned Corrective Actions: Management of the Association concurs with the audit finding. Subsequent to year end the Association has developed and implemented accounting policies and procedures to obtain the actual amounts in each category, in order to properly report allowable cost categories with actual funds spent.

View Audit 27103

Finding 32778 (2022-022)

Material Weakness 2022

City of Bothell

WA

Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles

See Corrective Action Plan for chart/table

View Audit 33039 Questioned Costs: $1

Finding 32761 (2022-001)

Significant Deficiency 2022

Tougaloo College

MS

Questioned Costs Student Financial Aid Subrecipient Monitoring

Finding 2022-001 - U.S. Department of Education (USDE}, Title IV Student Financial Aid Programs (Significant Deficiency): We observed the following conditions in connection with our testing of the various U. S. Department of Education, Title IV, Student Financial Assistance Programs: ? Title IV awar...

Finding 2022-001 - U.S. Department of Education (USDE}, Title IV Student Financial Aid Programs (Significant Deficiency): We observed the following conditions in connection with our testing of the various U. S. Department of Education, Title IV, Student Financial Assistance Programs: ? Title IV awards for six (6) of twelve (12) students sampled for Return of Title IV (R2T4) did not have funding returned within the required 45-day time frame with total questioned costs of $18,768. ? The College had differences in the following programs which were not reconciled to the general ledger: Program Description Federal Work-Study Federal Direct Student Loans ? FISAP Work-Study totals did not match general ledger totals. Recommendation - We recommend the College implement corrective actions to ensure the above findings are resolved and do not recur in future periods. Moreover, internal controls over compliance with Federal program regulations should be revisited to ensure adequate supervisory controls, quality assurance reviews of compliance steps, technical training of staff, and adequate procedures are being followed for compliance purposes. Corrective Action - The Office of Financial Aid understands the seriousness of these findings and are implementing appropriate strategies to minimize and/or eliminate further audit findings, including: ? Conduct monthly reconciliations between the Business and Financial Aid Offices reviewed and approved by the Vice President of Finance and Administration. ? Provide specialized Title IV training for the Financial Aid staff through resources and services provided by our auditors, The Wesley Peachtree Group, CPAs to improve and ensure processes align with federal reporting guidelines.

View Audit 24772 Questioned Costs: $1

Finding 32758 (2022-002)

Material Weakness 2022

West Branch Drug and Alcohol Abuse Commission

PA

Reporting Internal Control / Segregation of Duties Subrecipient Monitoring

Finding 2022-002: Internal Control Over Financial Reporting - Schedule of Expenditures of Federal Awards Reconciliation - Material Weakness Condition/Context: During our audit, we noted that the Commission did not reconcile certain items included on the SEFA to actual activity (supporting records) t...

Finding 2022-002: Internal Control Over Financial Reporting - Schedule of Expenditures of Federal Awards Reconciliation - Material Weakness Condition/Context: During our audit, we noted that the Commission did not reconcile certain items included on the SEFA to actual activity (supporting records) to ensure the accuracy of financial information and to minimize the risk of misstatement. Cause: The Commission overlooked certain information related to its federal award activity when preparing its schedule of expenditures of federal awards (SEFA). Corrective Action Plan: The Commission?s CFO has updated the WBDAAC Fiscal Policies & Procedures Manual to reflect quarterly reviews and approval of the SEFA. The SEFA will be updated by the CFO and approved by the Executive Officer in accordance with the submission of the quarterly DDAP reporting of all revenues & expenditures, with applicable supporting documentation. Name(s) of Contact Person(s) Responsible for Corrective Action: Michael W. Reeder, CFO Anticipated Completion Date: Implementation of this corrective action plan has been initiated and will continue to take place during FY23.

View Audit 24043

Finding 32751 (2022-002)

Significant Deficiency 2022

Lemoyne-Owen College

TN

Student Financial Aid Subrecipient Monitoring Significant Deficiency

Finding 2021-002 ? U.S. Department of Education (USDE), Title IV Student Financial Assistance Programs (Significant Deficiencies): We observed the following condition in connection with our testing of the various U. S. Department of Education, Title IV, Student Financial Assistance Programs: a) Two ...

Finding 2021-002 ? U.S. Department of Education (USDE), Title IV Student Financial Assistance Programs (Significant Deficiencies): We observed the following condition in connection with our testing of the various U. S. Department of Education, Title IV, Student Financial Assistance Programs: a) Two (2) out of 60 students selected for R2T4 testing did not have his/her funds returned to the U.S. Department of Education within the required 45 days. b) The College had differences in the following programs which were not reconciled to the general ledger: Federal Work Study, Federal Pell Grant, Federal Direct Student Loans and Federal Supplemental Educational Opportunity Grant (SEOG). Recommendation: The College should implement corrective actions to ensure that the above findings are resolved and does not recur in future periods. Moreover, internal controls over compliance with federal program regulations should be revisited to ensure adequate supervisory controls, quality assurance reviews of compliance steps, technical training of staff, and adequate procedures are being followed for compliance purposes. Corrective Action ? a) The two (2) students cited were oversights and the R2T4 funds have been returned. Official Withdrawal Notifications are scheduled bi-weekly, and the Unofficial Notifications are scheduled for the end of the semester. b) As previously mentioned, the College experienced significant turnover in the Business Office, responsible for the reconciliations, during 2022. We are in the process of replacing staff and recently hired a new CFO. The required reconciliations will be completed on a timely basis going forward.

View Audit 29386

Finding 32747 (2022-002)

Significant Deficiency 2022

Interdenominational Theological Center

GA

Questioned Costs Student Financial Aid Subrecipient Monitoring

(Significant Deficiency) We observed the following conditions in connection with our testing of the various U. S. Department of Education, Title IV, Student Financial Assistance Programs: 1. Enrollment status reporting to NSLDS for four (4) students tested was not provided as required by Federal reg...

(Significant Deficiency) We observed the following conditions in connection with our testing of the various U. S. Department of Education, Title IV, Student Financial Assistance Programs: 1. Enrollment status reporting to NSLDS for four (4) students tested was not provided as required by Federal regulations. 2. The Center did not provide the Common Origination and Disbursement (COD) funding report for the entire 2021-2022 award year for Federal Direct Loans. As of the report date, the Center had requested it from the U.S. Department of Education. Recommendation ? The Center should implement corrective actions to ensure that the above findings are resolved and do not recur in future periods. Moreover, internal controls over compliance with federal program regulations should be revisited to ensure adequate supervisory controls, quality assurance reviews of compliance steps, technical training of staff, and adequate procedures are being followed for compliance purposes. Corrective Action ? The enrollment information was provided to the FA auditor and several inquiries were made for verification and no timely response was received from the FA auditor. Three versions of the COD reports were provided along with several inquiries for confirmation that the report is what was needed. No timely response was made to our request. Management further explained that it takes 24 hrs. to receive the revised report if what was submitted was not what was needed, again no timely response from the FA auditor.

View Audit 29385 Questioned Costs: $1

Finding 32723 (2022-002)

None 2022

Beulah Heights University

GA

Questioned Costs Student Financial Aid Subrecipient Monitoring

Finding 2022-002 - U.S. Department of Education (USDEJ. Title IV Student Financial Aid Programs (deficiency}: We observed the following conditions in connection with our testing of the various U.S. Department of Education, Title IV, Student Financial Assistance Programs: 1. One (1) out of 10 student...

Finding 2022-002 - U.S. Department of Education (USDEJ. Title IV Student Financial Aid Programs (deficiency}: We observed the following conditions in connection with our testing of the various U.S. Department of Education, Title IV, Student Financial Assistance Programs: 1. One (1) out of 10 students tested did not have timely or accurate enrollment reporting to the National Student Loan Data System (NSLDS). 2. One (1) out of 60 students tested was overpaid Pell funds. The over awarded funds were subsequently returned. 3. One (1) out of 60 students tested was not eligible for but was awarded Federal Supplemental Educational Opportunity Grant (FSEOG). The University subsequently returned the ineligible grant amount. 4. One (1) out of 60 students tested showed a discrepancy during verification testing where we observed tax documents submitted with an incorrect social security number. The questioned cost is $5,195. 5. Two (2) out of Five (S) students tested did not show the returned amount on the student's statement of account during R2T4 testing. Both statements of account were subsequently updated with the returned amounts. Corrective Actions - 1. NSLDS reporting is actively reconciled monthly with our financial aid servicer and, as of August 18, 2022, the University confirmed 97.18% reported. The University will continue to actively monitor this reporting to ensure accuracy and timeliness. 2. The University will monitor and review the process of enrollment more thoroughly with the third-party financial aid processor to ensure all non-enrolled students are not included in payment batches. The University has moved to a new third-party financial aid processor in a further effort to ensure compliance with Title IV regulations. 3. The University will monitor and review the process of enrollment more thoroughly with the third-party financial aid processor to ensure all non-enrolled students are not included in payment batches. The University has moved to a new third-party financial aid processor in a further effort to ensure compliance with Title IV regulations. 4. The University will monitor and review the process of verification more thoroughly with the third-party financial aid processor to ensure all applicable steps are taken and that all information is accurate. The University has moved to a new third-party financial aid processor in a further effort to ensure compliance with Title IV regulations. 5. The University has implemented a new student information system, as well as processes to ensure that Title IV transactions are applied timely to student ledgers. The University also notes that, in the case of this finding, the Title IV funds were returned timely and accurately.

View Audit 29382 Questioned Costs: $1

Finding 32698 (2022-003)

None 2022

State of North Dakota

ND

Questioned Costs Subrecipient Monitoring

Finding: 2022-003 Department of Commerce Response/Corrective Action Plan: The Department of Commerce agrees with this finding. The agency has attempted several times to obtain allowable expenditures under the fund with no cooperation from the beneficiary. The beneficiary was turned over to the ...

Finding: 2022-003 Department of Commerce Response/Corrective Action Plan: The Department of Commerce agrees with this finding. The agency has attempted several times to obtain allowable expenditures under the fund with no cooperation from the beneficiary. The beneficiary was turned over to the North Dakota Attorney General Office on August 13, 2020, to recoup the grant award and refund the U.S. Department of the Treasury. Contact Person: Shawn Kessel, COO/Deputy Commissioner Anticipated Completion Date: December 2024 is the anticipated completion date for this finding as the beneficiary has been turned over to the North Dakota Attorney General's Office to recoup the grant award.

View Audit 36677 Questioned Costs: $1

Finding 32697 (2022-002)

Significant Deficiency 2022

State of North Dakota

ND

Questioned Costs Matching / Level of Effort / Earmarking Subrecipient Monitoring § 200.303

Finding: 2022-002 Department of Commerce Response/Corrective Action Plan: The Department of Commerce agrees with this finding. The Department of Commerce utilized the funds made available to it by the 67th Legislative Assembly to accomplish the intent of said legislative body. The Agency is ...

Finding: 2022-002 Department of Commerce Response/Corrective Action Plan: The Department of Commerce agrees with this finding. The Department of Commerce utilized the funds made available to it by the 67th Legislative Assembly to accomplish the intent of said legislative body. The Agency is working with the current legislative body and the North Dakota Office of Management and Budget to resolve this finding. Contact Person: Shawn Kessel, COO/Deputy Commissioner Anticipated Completion Date: On or before July 1, 2023

View Audit 36677 Questioned Costs: $1

Finding 32670 (2022-002)

Significant Deficiency 2022

Planning and Service Area 2 Area Agency on Aging

CA

Subrecipient Monitoring Allowable Costs / Cost Principles Significant Deficiency

2022-002 Significant Deficiency and Noncompliance: Subrecipient Monitoring The Agency shall consider contracting with a knowledgeable CPA firm to perform the contract resolution process, or to provide ?as-needed? assistance and review the completed process, to complete the contract resolution proces...

2022-002 Significant Deficiency and Noncompliance: Subrecipient Monitoring The Agency shall consider contracting with a knowledgeable CPA firm to perform the contract resolution process, or to provide ?as-needed? assistance and review the completed process, to complete the contract resolution process in a timely manner. The Agency Fiscal Manager shall be responsible for developing the internal controls and procedures to include the use of an outside CPA for this process. The internal controls and procedures for this process shall be completed by the Fiscal Manager by June 30, 2023 and implemented immediately thereafter.

View Audit 31303

Finding 32648 (2022-003)

Significant Deficiency 2022

New Endeavors by Women

DC

Procurement, Suspension & Debarment Subrecipient Monitoring

Views of Responsible Officials and Planned Corrective Actions: The Executive Director will revisit the current policy with the employees responsible for initiating the screening process. Policy updates will be provided to the Board of Director's Finance Committee for review prior to being finalized ...

Views of Responsible Officials and Planned Corrective Actions: The Executive Director will revisit the current policy with the employees responsible for initiating the screening process. Policy updates will be provided to the Board of Director's Finance Committee for review prior to being finalized by March 15, 2023. The Executive Director will review screenings for all new vendors and contractors prior to engaging their services. Retrospective screenings will be completed by March 15, 2023 and screened annually going forward.

View Audit 34209

Finding 32633 (2022-001)

None 2022

Inspire Arts and Music, Inc.

MA

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

SECTION III ? FEDERAL AWARDS FINDINGS AND QUESTIONED COSTS 2022-001 Implement Documented Policies and Procedures Over Federal Awards Planned Corrective Action Inspire Arts and Music, Inc. is in agreement with the finding and will implement formal written policies and procedures related to federal ...

SECTION III ? FEDERAL AWARDS FINDINGS AND QUESTIONED COSTS 2022-001 Implement Documented Policies and Procedures Over Federal Awards Planned Corrective Action Inspire Arts and Music, Inc. is in agreement with the finding and will implement formal written policies and procedures related to federal awards which specifically address requirements under the Uniform Guidamce. Once formally adopted, Inspire Arts and Music, Inc. will distribute the new policies and procedures to necessary staff, as well as advise and train its staff on following such policies and procedures. Planned implementation Date of Corrective Action August 15, 2023 Person Responsible for Corrective Action Donna Monte, Chief Financial Officer

View Audit 28909

Finding 32628 (2022-008)

Material Weakness 2022

Municipality of Penuelas

PR

Reporting Subrecipient Monitoring § 200.302

On May 3, 2021, the Grantee inform the Municipality about the determination to temporarily submit to a partial protective intervention the programmatic and administrative function of the delegated agency of Pe?uelas. As a direct consequence of such a determination, since May 3, 2021, up to July 31, ...

On May 3, 2021, the Grantee inform the Municipality about the determination to temporarily submit to a partial protective intervention the programmatic and administrative function of the delegated agency of Pe?uelas. As a direct consequence of such a determination, since May 3, 2021, up to July 31, 2022 (grant termination date), two employees of the Grantee had interference in all fiscal and programmatic transactions of the delegated agency, requiring their authorization for fiscal or programmatic transactions to be carried out. During this timeframe, key personnel of the delegated agency, such as the Program Director, the Program Accountant, the Property Manager, among others, resigned or were required to be replaced by the Grantee?s representatives, altering the programmatic and fiscal operations of the delegated agency. About the program year 2021-2022 closing, the Municipality of Pe?uelas return the funds surplus after the end of the period of liquidation of obligations, including the $3,288,516 related to Head Start Disaster Recovery program retained in the Program restricted cash account as instructed by a Grantee?s representative. Related to the program year prematurely terminated by the Grantee (program year 2022-2023), the Municipality?s Finance Department staff reconciled the program fiscal transactions registered in the Municipality?s computerized accounting system, with the grant awards, as amended, and prepare a liquidation report of each grant award. Such reports will be submitted to the Grantee to discuss the steps for liquidation of obligations with third parties, and the reimbursement of payroll and other expenditures financed by the Municipality?s General Fund. Implementation Date: August 31, 2023 Responsible Person: Mrs. Yadixa Ramos Finance Department Director

View Audit 29217

Finding 32626 (2022-006)

Material Weakness 2022

Municipality of Penuelas

PR

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.302

We gave instructions to the finance department accounting staff to strengthening internal procedures and controls to ensure accurate preparation and submission of financial reports. Implementation Date: August 31, 2023 Responsible Person: Mrs. Yadixa Ramos Finance Department Director

View Audit 29217

Finding 32624 (2022-001)

Significant Deficiency 2022

Antelope Valley Union High School District

CA

Special Tests & Provisions Subrecipient Monitoring Significant Deficiency

The District had a significant turnover in the Education Services Department in FY 2021-2022 and the backup documentation to demonstrate that contact was made with identified eligible private school was not located. It should be noted that there are currently procedures in place to ascertain that co...

The District had a significant turnover in the Education Services Department in FY 2021-2022 and the backup documentation to demonstrate that contact was made with identified eligible private school was not located. It should be noted that there are currently procedures in place to ascertain that contact is made with all eligible private schools and kept on file in a manner that meets all requirements for compliance. As a result, this evidence remains available for subsequent school years.

View Audit 29102

Finding 32617 (2022-004)

None 2022

City of El Cajon

CA

Subrecipient Monitoring § 200.332

2022-004 - Sub-recipient Agreements: Non-Compliance Auditor Recommendation: Recommend that the City review 2 CFR Part 200 to ensure information required in sub-recipient agreements is properly included. Management's Response: Agree with the finding. Corrective Action Taken: The City will review 2...

2022-004 - Sub-recipient Agreements: Non-Compliance Auditor Recommendation: Recommend that the City review 2 CFR Part 200 to ensure information required in sub-recipient agreements is properly included. Management's Response: Agree with the finding. Corrective Action Taken: The City will review 2 CFR Part 200 to ensure the assistance listing number of the grant funding being passed through, and the indication that the sub-recipient would be subject to single audit requirements set forth in 2 CFR Part 200, Sub-part F (Uniform Guidance). This Corrective Action will be completed no later than the subsequent quarterly report due date of April 30, 2023.

View Audit 27432

Finding 32616 (2022-003)

Significant Deficiency 2022

City of El Cajon

CA

Subrecipient Monitoring Significant Deficiency § 200.332

2022-003 - Sub-recipient Agreements: Significant Deficiency Auditor Recommendation: Recommend that the City review 2 ? CFR Part 200 to ensure information required in sub-recipient agreements is properly included. Management's Response: Agree with the finding. Corrective Action Taken: The City wi...

2022-003 - Sub-recipient Agreements: Significant Deficiency Auditor Recommendation: Recommend that the City review 2 ? CFR Part 200 to ensure information required in sub-recipient agreements is properly included. Management's Response: Agree with the finding. Corrective Action Taken: The City will review 2 CFR Part 200 to ensure the assistance listing number of the grant funding being passed through, and the indication that the sub-recipient would be subject to single audit requirements set forth in 2 CFR Part 200, Sub-part F (Uniform Guidance). This Corrective Action will be completed no later than the subsequent quarterly report due date of April 30, 2023.

View Audit 27432

Corrective Action Plans

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