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Corrective Action Plans

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Finding 44589 (2022-001)
Significant Deficiency 2022
New River Valley Agency on Aging
VA
Procurement, Suspension & Debarment Subrecipient Monitoring Internal Control / Segregation of Duties
Corrective Action Plan PURPOSE: This Plan describes Internal Control Audit findings; documents responsibility for addressing the findings; and describes progress towards addressing the findings. Provide enough information to enable the reader to understand the nature of the finding, ...
Corrective Action Plan PURPOSE: This Plan describes Internal Control Audit findings; documents responsibility for addressing the findings; and describes progress towards addressing the findings. Provide enough information to enable the reader to understand the nature of the finding, the impacts, and the planned remedy. Audit Name: New River Valley Agency on Aging - September 30, 2022 Audit Finding No. & SS Concurrence Short Title Summary Anticipated Completion Date Responsible Person(s) and Due Date * Status Status Date Concurs: Planned Action & Status Does Not Concur: Mitigating Controls & Risk Acceptance 2022-001 Updating and offsetting future Vehicle Sales Correction implemented immediately Completed and ongoing Senior Services Program Director C 9/30/2022 Concur 2022-002 UAI Forms Properly Completed Correction implemented immediately Completed and ongoing Aging and Disability Services Supervisor C 9/30/2022 Concur * Status Legend: NS = Not Started; U = Underway; C = Completed
View Audit 44107
Finding 44588 (2022-002)
Material Weakness 2022
Lagrange County
IN
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.214 § 200.303 § 200.318
FINDING 2022-002 Contact Person Responsible for Corrective Action: LaGrange County Auditor Contact Phone Number: (260) 499-6310 Views of Responsible Official: We concur with the findings from SBOA The County will establish a internal control system of checking Excluded Parties List System, collectin...
FINDING 2022-002 Contact Person Responsible for Corrective Action: LaGrange County Auditor Contact Phone Number: (260) 499-6310 Views of Responsible Official: We concur with the findings from SBOA The County will establish a internal control system of checking Excluded Parties List System, collecting a certification from that person or adding a clause or condition to the covered transaction with that person for all vendors equal to or in excess of $25,000 for SLFRF award funds to ensure such contractors and subrecipients are not suspended, debarred or otherwise excluded. Copies of supporting documents to be retained. Anticipated Completion Date: Implementation will begin immediately.
View Audit 44103
South Shore Child Guidance Association, Inc.
NY
Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring § 200.317 § 200.318 § 200.327
Audit Finding Reference Number: 2022-003 Recommendation - South Shore should develop a documented procurement policy in accordance with the uniform guidance. Corrective Action Plan - We will develop a policy as part of our overall Policy & Procedure Manual that matches all uniform guidance regulati...
Audit Finding Reference Number: 2022-003 Recommendation - South Shore should develop a documented procurement policy in accordance with the uniform guidance. Corrective Action Plan - We will develop a policy as part of our overall Policy & Procedure Manual that matches all uniform guidance regulations related to procurement.
View Audit 38529
Finding 44578 (2022-001)
Material Weakness 2022
Brooklyn Plaza Medical Center, Inc.
NY
Questioned Costs Special Tests & Provisions Subrecipient Monitoring
CORRECTIVE ACTION PLAN September 5, 2023 Health Resources and Services Administration Brooklyn Plaza Medical Center, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2022. CohnReznick LLP 1301 Avenue of the Americas New York, NY 10019 Audit Period: D...
CORRECTIVE ACTION PLAN September 5, 2023 Health Resources and Services Administration Brooklyn Plaza Medical Center, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2022. CohnReznick LLP 1301 Avenue of the Americas New York, NY 10019 Audit Period: December 31, 2022 The findings from the December 31, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. FINDINGS- FEDERAL AWARDS PROGRAM AUDIT U.S. Department of Health and Human Services, COVID-19 Health Centers Program Cluster (CFDA 93.224/93.527) Finding 2022-01 - Special Tests and Provisions MATERIAL WEAKNESS Recommendation We recommend that proper training be given to employees at registration to ensure that the sliding fee discounts be monitored and reviewed by a supervisor on a periodic basis to ensure compliance with the sliding fee scale. In addition, management should conduct internal audits to ensure the sliding fee is calculated properly. Action Taken This finding was also reported in the calendar year 2021 audit. As part of our corrective action plan, we instituted monthly audits to capture any issues early. Unfortunately, the same finding was noted by the auditors in this 2022 audit. There were several factors that impeded us from resolving the sliding fee scale finding. We continue to have high staff turnover in the front desk position. In addition, the population generated from the system to select our sample on a monthly basis included both self-pay and insured patients, even though self-pay was the only criteria selected. It made a proper audit -inefficient. We are committed to putting in place a process that will prevent the reoccurrence of this finding. We have hired a consulting firm, "Health Efficient", to do a comprehensive review of our EMR systems to ensure that the system setup is correct and proper reports are being generated. In addition, we have retained them to train all front desk staff, including the director and supervisor. The consulting firm will also conduct bi- weekly audits for six months to ensure the issue is resolved. If the Health Resources and Services Administration has questions regarding this plan, please call Daniel Desire, Chief Financial Officer at 718-596-9800, ext. 226. Sincerely yours, Daniel Desire
View Audit 48905
Finding 44577 (2022-002)
Material Weakness 2022
Christian Brothers Major Superiors and Subsidiary
DC
Subrecipient Monitoring
Finding Number: 2022-002 Condition: The Organization did not file the FFATA report for the subaward issued during the year. Planned Corrective Action: Management is working to ensure all parties responsible for FFATA reporting are informed of the requirements. Further, FFATA reporting will be includ...
Finding Number: 2022-002 Condition: The Organization did not file the FFATA report for the subaward issued during the year. Planned Corrective Action: Management is working to ensure all parties responsible for FFATA reporting are informed of the requirements. Further, FFATA reporting will be included in the internal subrecipient monitoring tracker and checklist. Further, management has worked with project management staff to file the subaward information in compliance with FFATA reporting requirements. Contact person responsible for corrective action: James G. Lindsay, Director of Administration Anticipated Completion Date: September 30, 2023
View Audit 48904
Finding 44575 (2022-001)
Material Weakness 2022
Whitman County
WA
Procurement, Suspension & Debarment Subrecipient Monitoring
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Whitman County January 1, 2022 through December 31, 2022 This schedule presents the corrective action the County is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (...
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Whitman County January 1, 2022 through December 31, 2022 This schedule presents the corrective action the County is planning to take for findings included 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 County lacked adequate internal controls for ensuring compliance with federal suspension and debarment requirements. Name, address, and telephone of the County contact person: Jessica Jensema, Chief Finance Administrator 400 N. Main St. Colfax, WA 99111 (509) 397-5278 Corrective action the auditee plans to take in response to the finding: This is the second year in a row the County has received this finding. The 2021 finding was not brought to the attention of the County until early fall 2022 thus, a correction could not be made to the 2022 work that had already happened thus the finding had to be reissued for the 2022 financial year as well. The Counties response is the same as it was for the 2021 financial year: The County understands the importance of following 2 CFR 200, Uniform Guidance. In this situation, a County employee who was unfamiliar with the administration of Federal grants was responsible for the accounting of the SLRF (ARPA) fund (due to an extreme shortage of staff at the time). While this employee verified that all entities receiving the funds were in good standing with Washington State and were, indeed, valid businesses; verification from the federal websites for suspension and debarment was mistakenly missed. After the County was made aware of this issue, it did utilize the federal websites and fortunately, all businesses were clear of suspension and debarment, so they were eligible for federal funding. Going forward, the Finance staff will train employees who are new to administering a federal grant, ensuring that all requirements are met. Additionally, the County has now discussed this matter with all of the department accounting liaisons and the process for correct debarment verification is now included in the County?s Grant Policies and Procedures. Anticipated date to complete the corrective action: 9/30/2023
View Audit 47433
Finding 44553 (2022-001)
Material Weakness 2022
Bellevue Community School District
IA
School Nutrition Programs Internal Control / Segregation of Duties Subrecipient Monitoring
2022-001 The District has insufficient segregation of duties over the receipts and disbursements process. See response and corrective actions plan at 2022-001.
2022-001 The District has insufficient segregation of duties over the receipts and disbursements process. See response and corrective actions plan at 2022-001.
View Audit 49209
Town of Wayland
MA
Subrecipient Monitoring Allowable Costs / Cost Principles Procurement, Suspension & Debarment
RE: Finding 2022-003, Document Policies and Procedures over Federal Grants. To whom is may concern, The Town of Wayland Town Managers Office has prepared the documentation for procedures over Federal Grants. The Town of Wayland is now in compliance with this requirement. Sincerely, Brian Keveny Fina...
RE: Finding 2022-003, Document Policies and Procedures over Federal Grants. To whom is may concern, The Town of Wayland Town Managers Office has prepared the documentation for procedures over Federal Grants. The Town of Wayland is now in compliance with this requirement. Sincerely, Brian Keveny Finance Director Town of Wayland, Ma.
View Audit 46584
Finding 44544 (2022-002)
Material Weakness 2022
Town of Wayland
MA
Allowable Costs / Cost Principles School Nutrition Programs Questioned Costs
RE: Finding 2022-002, Maintain Employees' Time and Effort Records To whom it may concern: Time and Effort Records have been maintained as of the start of the 2022-2023 fiscal year. The District is now in compliance and will be going forward. Tom Lafleur Director of Finance and Operations
RE: Finding 2022-002, Maintain Employees' Time and Effort Records To whom it may concern: Time and Effort Records have been maintained as of the start of the 2022-2023 fiscal year. The District is now in compliance and will be going forward. Tom Lafleur Director of Finance and Operations
View Audit 46584 Questioned Costs: $1
Finding 44543 (2022-001)
Significant Deficiency 2022
Holmes County District School Board
FL
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles
The District Federal Programs Coordinator will: 1. Attend professional development activities provided by our Federal Programs Consultant, Dr. Cheryl Sattler with Ethica, LLC. ...
The District Federal Programs Coordinator will: 1. Attend professional development activities provided by our Federal Programs Consultant, Dr. Cheryl Sattler with Ethica, LLC. These activities include monthly technical calls, annual Title 1 Bootcamp, and Spring Coordinator's Workshop. 2. Seek help and advice from Dr. Sattler as needed. 3. Attend FASFEPA Conferences, twice per year, to learn about updates and changes to federal laws regarding Title 1 funds. 4. Review the budget entered into the district's accounting system to ensure there are no discrepancies.
View Audit 46578 Questioned Costs: $1
Finding 44542 (2022-003)
Significant Deficiency 2022
Norwood School District No. 63
IL
Questioned Costs Subrecipient Monitoring Cash Management § 200.305
Finding No.: 2022- 003 Condition: The District's expenditure report filed for June 30, 2022 included expenditures paid in July 2022. These amounts were not reported as committed or obligated. Plan: Grant expenditure reports will be prepared on the cash basis and obligations reported. The liquid...
Finding No.: 2022- 003 Condition: The District's expenditure report filed for June 30, 2022 included expenditures paid in July 2022. These amounts were not reported as committed or obligated. Plan: Grant expenditure reports will be prepared on the cash basis and obligations reported. The liquidation of the obligations will be reported on subsequent liquidation reports. Anticipated Date of Completion: July 31, 2022 Name of Contact Person: Jake Flowers, Superintendent Management Response: There is no disagreement with this finding and management will monitor all future federal reimbursement requests. Committed and obligated expenditures will be reported appropriately, and will be paid within 90 days after project completion.
View Audit 45033
Finding 44514 (2022-005)
Significant Deficiency 2022
Housing Authority of the County of Jackson
IL
HUD Housing Programs Internal Control / Segregation of Duties Questioned Costs
2022-005 ? Reporting Auditee?s Response and Planned Corrective Action JCHA has procured the services of Bedrock Housing Consultants who will prepare the unaudited FDS for the Authority to review and submit timely. Planned Implementation Date of Corrective Action: After year end and by September 15, ...
2022-005 ? Reporting Auditee?s Response and Planned Corrective Action JCHA has procured the services of Bedrock Housing Consultants who will prepare the unaudited FDS for the Authority to review and submit timely. Planned Implementation Date of Corrective Action: After year end and by September 15, 2023. Person Responsible for Corrective Action: Bedrock Housing Consultants.
View Audit 38705
Primecare Community Health, INC
IL
Questioned Costs Subrecipient Monitoring Internal Control / Segregation of Duties
PrimeCare will add a supplemental process to its existing financial assistance audit workflow that will incorporate EMR (Athena) work queues and reports to monitor, review, and audit claims where a sliding fee discount was applied to ensure the correct discount was selected within Athena. The Manage...
PrimeCare will add a supplemental process to its existing financial assistance audit workflow that will incorporate EMR (Athena) work queues and reports to monitor, review, and audit claims where a sliding fee discount was applied to ensure the correct discount was selected within Athena. The Manager of Enrollment & Access will conduct audits on a monthly basis and a monthly summary report will be submitted to the PrimeCare Controller or CFO for review. Additionally, PrimeCare?s Director, Revenue Cycle and Manager, Enrollment & Access will review and update the naming convention of sliding fee scale discounts within Athena to aid in selecting the appropriate patient discount.
View Audit 52797
Finding 44499 (2022-001)
Significant Deficiency 2022
Los Angeles Homeless Services Authority
CA
Subrecipient Monitoring § 200.332 § 200.521
2022-001 Coronavirus Relief Fund ? Assistance Listing No. 21.019 Recommendation: We recommend LAHSA implements controls to ensure that the subrecipient monitoring plan is revisited at the time contracts are entered into in order to ensure proper coverage. Explanation of disagreement with audit fin...
2022-001 Coronavirus Relief Fund ? Assistance Listing No. 21.019 Recommendation: We recommend LAHSA implements controls to ensure that the subrecipient monitoring plan is revisited at the time contracts are entered into in order to ensure proper coverage. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: LAHSA acknowledges that there is an opportunity to enhance its current subrecipient monitoring procedures. LAHSA conducts risk-based monitoring reviews of our subrecipients. Our FY 21- 22 Annual Monitoring Plan describes how LAHSA oversees the monitoring selection of our subrecipients, depending on the complexity of their activity, subrecipients? monitoring could be more frequent. It should be noted that LAHSA?s monitoring plan is inclusive of multiple LAHSA funding streams and programs. Additionally, the annual monitoring plan endeavors to alleviate any duplication of efforts. Subrecipients are selected for review based on Monitoring Priorities established each Fiscal Year. Moreover, since the onset of COVID-19, Monitoring and Compliance (M&C) now Grants Management and Compliance (GMC) shifted our monitoring efforts to help stand up Project Room Key, our compliance responsibilities were bifurcated between our grants management side of the house, whose core focus/activities were remote, and the compliance side of the house which implements more intensive monitoring which include onsite visits. During FY 21-22, monitoring was reduced to cover high risk and urgent priorities. All agencies selected for monitoring will have analysis conducted to review agencies risk assessment results, spending trends, and performance data on an on-going basis throughout the FY. This analysis will help identify if the risk assessment was accurate and if the activities of the agency need additional review. Moving forward, LAHSA acknowledges the opportunity to enhance monitoring and will conduct 100% monitoring of subrecipients that receive federal funds. We will bring the monitoring plan to a future Audit and Risk committee meeting. Name(s) of the contact person(s) responsible for corrective action: Jeffrey Samson, Deputy Chief Financial & Administrative Officer, jsamson@lahsa.org; Amy Williams, Director ? Grants Management & Compliance, awilliams@lahsa.org Planned completion date for corrective action plan: To be implemented effective in FY 22-23.
View Audit 53407
Finding 44475 (2022-001)
Significant Deficiency 2022
Lewis-Clark State College
ID
Questioned Costs Student Financial Aid Subrecipient Monitoring
Student Financial Aid Cluster: Federal Supplemental Educational Opportunity Grant ? Assistance Listing No. 84.007 Federal Work Study Program ? Assistance Listing No. 84.033 Federal Perkins Loan Program? Assistance Listing No. 84.038 Federal Pell Grant Program ? Assistance Listing No. 84.063 Fede...
Student Financial Aid Cluster: Federal Supplemental Educational Opportunity Grant ? Assistance Listing No. 84.007 Federal Work Study Program ? Assistance Listing No. 84.033 Federal Perkins Loan Program? Assistance Listing No. 84.038 Federal Pell Grant Program ? Assistance Listing No. 84.063 Federal Direct Student Loans ? Assistance Listing No. 84.268 Teacher Education Assistance. for College and Higher Education Grants? Assistance Listing No. 84.379 Nursing Student Loans ? Assistance Listing No. 93.364 Recommendation: We recommend the College identify and document safeguards over risks identified in the risk assessment. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: As part of a formal initiative, college IT at LCSC led a college-wide evaluation with the goal of constructing a formal Risk Register. As risks are identified and formally assessed, mitigation strategies are being developed to ensure each identified risk has been properly mitigated. Name(s) of the contact person(s) responsible for corrective action: Marty Gang Planned completion date for corrective action plan: May 19, 2023
View Audit 51806
Finding 44468 (2022-008)
Significant Deficiency 2022
The Fredric Rieders Family Foundation
PA
Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles
Finding 2022-008 Federal Listing Number 16.560 ? Allowable Costs; Period of Performance Corrective Action Plan Management will recognize revenue for cost reimbursable grants and contracts as the expenses are incurred. The sub-recipients will be paid as the expenses are incurred/invoiced. In 2023, Wi...
Finding 2022-008 Federal Listing Number 16.560 ? Allowable Costs; Period of Performance Corrective Action Plan Management will recognize revenue for cost reimbursable grants and contracts as the expenses are incurred. The sub-recipients will be paid as the expenses are incurred/invoiced. In 2023, WizeHive, a project management application, has been implemented to track grant and contract spending and invoicing. Accounting and Operations. Management will document the internal control procedures used to manage federal awards to ensure compliance with federal statutes, regulations, and the terms and conditions of the federal award. The internal control procedures will include the monitoring of Subrecipients. Anticipated Completion Date November 30, 2023 Name of Contact Person Responsible for Corrective Action Angelo DeSantis, YPTC
View Audit 51950
Finding 44466 (2022-006)
Material Weakness 2022
The Fredric Rieders Family Foundation
PA
Subrecipient Monitoring Material Weakness
Finding 2022-006 Federal Listing Number 16.560 - Subrecipient Monitoring Corrective Action Plan Management will document the internal control procedures used to manage federal awards to ensure compliance with federal statutes, regulations, and the terms and conditions of the federal award. The inter...
Finding 2022-006 Federal Listing Number 16.560 - Subrecipient Monitoring Corrective Action Plan Management will document the internal control procedures used to manage federal awards to ensure compliance with federal statutes, regulations, and the terms and conditions of the federal award. The internal control procedures will include the monitoring of Subrecipients. Anticipated Completion Date November 30, 2023 Name of Contact Person Responsible for Corrective Action Angelo DeSantis, YPTC
View Audit 51950
Finding 44465 (2022-005)
Material Weakness 2022
The Fredric Rieders Family Foundation
PA
Subrecipient Monitoring Material Weakness
Finding 2022-005 Federal Listing Number 16.560 - Subrecipient Monitoring Corrective Action Plan Management will document the internal control procedures used to manage federal awards to ensure compliance with federal statutes, regulations, and the terms and conditions of the federal award. The inter...
Finding 2022-005 Federal Listing Number 16.560 - Subrecipient Monitoring Corrective Action Plan Management will document the internal control procedures used to manage federal awards to ensure compliance with federal statutes, regulations, and the terms and conditions of the federal award. The internal control procedures will include the monitoring of Subrecipients. Anticipated Completion Date November 30, 2023 Name of Contact Person Responsible for Corrective Action Angelo DeSantis, YPTC
View Audit 51950
Finding 44464 (2022-002)
Material Weakness 2022
Southeast Texas Food Bank, Inc.
TX
Procurement, Suspension & Debarment Subrecipient Monitoring Internal Control / Segregation of Duties
2022 - 002 - Coronavirus State and Local Recovery Funds - Food Bank Capacity Grant (ARPA) (ALN -21.027) United States Department of Agriculture, Passed through the Texas Department of Agriculture. Internal Control - Monitoring - Condition and Context: The policies and procedures in pace during 2022 ...
2022 - 002 - Coronavirus State and Local Recovery Funds - Food Bank Capacity Grant (ARPA) (ALN -21.027) United States Department of Agriculture, Passed through the Texas Department of Agriculture. Internal Control - Monitoring - Condition and Context: The policies and procedures in pace during 2022 did not include proper monitoring of the program policies and procedures. Recommendations: Management should consider implementation of a contemporaneous monitoring process over procurement with federal and state funding. CORRECTIVE ACTION PLAN : ALL purchases being made for federal and state funding will be reviewed by the President and CEO for proper monitoring and compliance of procurement policies. T he President and CEO will sign off for approval prior to purchasing. ALL Purchases being made for grantors with procurement requirements will be reviewed by the President and CEO prior to purchase for approval for monitoring for procurement compliance.
View Audit 50762
Finding 44459 (2022-001)
Significant Deficiency 2022
Hopesource
WA
Subrecipient Monitoring Reporting Questioned Costs
Finding Number 2022-001 Federal Funding Accountability and Transparency Act (FFATA) reporting Contact Person(s): Ariam Mehtsentu Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if applicable): NA Corrective action planned: The FFATA...
Finding Number 2022-001 Federal Funding Accountability and Transparency Act (FFATA) reporting Contact Person(s): Ariam Mehtsentu Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if applicable): NA Corrective action planned: The FFATA sub-awarding reports for 20-WA-338C2 and 20-WA-33822 were not initially submitted. However, after the issue was raised during the Single Audit, both reports were subsequently submitted on July 20, 2023. A process is developed to ensure any required subawards information is timely reported in the Federal Subaward Reporting System (FSRS). Anticipated completion date: Submitted on July 20, 2023.
View Audit 50760
Finding 44450 (2022-001)
Material Weakness 2022
Pierce County Housing Authority
WA
HUD Housing Programs Internal Control / Segregation of Duties Procurement, Suspension & Debarment
Corrective action the auditee plans to take in response to the finding: We applied for set aside funding from HUD for this issue as an unforeseen circumstance and awarded $25,000. Although insufficient in amount, we added a part-time admin assistant and a full-time second HQS inspector. Both posit...
Corrective action the auditee plans to take in response to the finding: We applied for set aside funding from HUD for this issue as an unforeseen circumstance and awarded $25,000. Although insufficient in amount, we added a part-time admin assistant and a full-time second HQS inspector. Both positions continue in our 2023 budget. Anticipated date to complete the corrective action: The corrective action was completed in the first quarter of 2023, and PCHA is in full compliance as of the second quarter of 2023.
View Audit 45678
Finding 44432 (2022-004)
Significant Deficiency 2022
Addiction Recovery Care Association, Inc.
NC
Procurement, Suspension & Debarment Subrecipient Monitoring Significant Deficiency § 200.318
Finding 2022-004 United States Department of Health and Human Services Pass-through from North Carolina Department of Health and Human Services Program Name: Block Grants for Prevention and Treatment of Substance Abuse Federal Assistance Listing Number - 93.959 Significant Deficiency in Interna...
Finding 2022-004 United States Department of Health and Human Services Pass-through from North Carolina Department of Health and Human Services Program Name: Block Grants for Prevention and Treatment of Substance Abuse Federal Assistance Listing Number - 93.959 Significant Deficiency in Internal Control over Compliance and Noncompliance - Procurement Responsible Individuals: Thom Elmore, Executive Director Finding Summary: Recipients of federal awards are required to comply with the procurement guidelines established by 2 CFR 200.318-.327. The Organization has developed a basic purchasing policy; however, the written policy does not include complete procurement procedures that align with the requirements of 2 CFR 200.318-.327. Corrective Action Plan: The Organization will develop a formal procurement policy that considers the required elements of 2 CFR 200.318-.327 and obtain approval of such policy from the governing board. Anticipated Completion Date: Ongoing
View Audit 40046
Finding 44418 (2022-001)
Significant Deficiency 2022
Carole Robertson Center for Learning
IL
Subrecipient Monitoring Reporting Significant Deficiency
Finding 2022-001: Failure to submit the required Federal Funding Accountability and Transparency Act (FFATA) report by the end of the month following an award to a subrecipient results in noncompliance with 2CFR Part 170. Failure to submit annual SF-429 report results in noncompliance with requireme...
Finding 2022-001: Failure to submit the required Federal Funding Accountability and Transparency Act (FFATA) report by the end of the month following an award to a subrecipient results in noncompliance with 2CFR Part 170. Failure to submit annual SF-429 report results in noncompliance with requirements. Corrective Actions Taken or Planned: Management concurs with this finding. This is a new requirement for Carole Robertson Center for Learning related to its Head Start/Early Head Start grant. As a recent Office of Head Start grantee, we were unaware of this reporting requirement. We have amended our internal controls to add the FFATA report and the SF-429 report on December 31 each year in our newly created Finance Department Compliance Calendar. Further, we have pursued additional trainings and resources for new Head Start grantees to ensure compliance with reporting requirements. In addition, a system of oversight and monitoring of the Compliance Calendar will be established to provide an additional layer of review for these reports. Implementation is planned for completion by April 30th, 2023. The contact person is Peg Heslinga, Chief Financial Officer.
View Audit 52407
Finding 44388 (2022-001)
Significant Deficiency 2022
Potterville Public Schools
MI
Cash Management School Nutrition Programs Questioned Costs
POTTERVILLE PUBLIC SCHOOLS CORRECTION ACTION PLAN YEAR ENDED JUNE 30, 2022 Potterville Public Schools respectfully submits the following corrective action plan for the year ended June 30, 2022. Auditor: Maner Costerisan 2425 E. Grand River Avenue, Suite 1 Lansing, MI 48912 Audit Period: Year ended J...
POTTERVILLE PUBLIC SCHOOLS CORRECTION ACTION PLAN YEAR ENDED JUNE 30, 2022 Potterville Public Schools respectfully submits the following corrective action plan for the year ended June 30, 2022. Auditor: Maner Costerisan 2425 E. Grand River Avenue, Suite 1 Lansing, MI 48912 Audit Period: Year ended June 30, 2022 District Contact Person: Kim Lindsay, Contracted Director of Finance The findings from the June 30, 2022 schedule of findings and responses are discussed below. The findings are numbered consistently with the number assigned in the schedule. Finding - Federal Award Findings and Question Costs Finding 2022-001 - Significant Deficiency Recommendation: The District should implement a budget, as well as the required corrective action plan, for the 2022-2023 school year that will adequately reduce the food service fund balance. Action to Be Taken: Management agrees with the finding and we are in the process of developing and implementing a plan to spend down the food service fund balance. Anticipated Completion Date: This has been completed as of October 10, 2022. The District has an active corrective action plan that has been approved by MDE and has spent down a substantial amount of fund
View Audit 47279
New River Community Action Inc.
VA
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.1 § 200.103 § 200.306 § 200.516
U. S. Department of Housing and Urban Development (Pass-through from Virginia Office of Community Planning and Development) Assistance Listing #14.267 Finding: 2022-003 Known Questioned Costs for a Federal Program Not Audited as a Major Program Criteria: In accordance with 2 CFR 200.516(a)(4) kno...
U. S. Department of Housing and Urban Development (Pass-through from Virginia Office of Community Planning and Development) Assistance Listing #14.267 Finding: 2022-003 Known Questioned Costs for a Federal Program Not Audited as a Major Program Criteria: In accordance with 2 CFR 200.516(a)(4) known questioned costs that are greater than $25,000 for a program that is not audited as a major program must be reported as an audit finding in the federal awards section of the schedule of findings and questioned costs. In September 2022, the U. S. Department of Housing and Urban Development, identified $1,463 of unallowed expenditures and a deficit of $27,464 in the required cash match under the Continuum of Care program for the year ended December 31, 2021, as a result of monitoring. Rapid Rehousing Requirements: Criteria: 24 CFR 578.51; 24 CFR 578.57 Condition: The Federal awarding agency has determined, in accordance with 24 CFR 578.51; 24 CFR 578.57; $1,463 of allowable HMIS expenses were not documented and that in accordance with 2 CFR 200.1; 2 CFR 200.103(a)(11); 2 CFR 200.306; 24 CFR 578.73 the grantee failed to match $27,464 on its Continuum of Care rapid rehousing project. Corrective Action Plan: The CFO will ensure that the HMIS expenses are being captured in financial documents be setting up a new account code in the financial software. Staff members that have HMIS hours will also record those hours separately on their timesheets each pay period. NRCA will be submitting copies of timesheets which record data entry by line item as further documentation of the HMIS expenses submitted in answers to the monitoring report. While NRCA respects the position of the Department of HUD, NRCA also believes management followed the grant agreement as submitted. NRCA sees resolution to this matter with the Department of HUD and is currently seeking counsel to ensure this resolution in an acceptable and appropriate manner. Persons Responsible: Michelle Cox, Chief Financial Officer and Krystal Thompson, Chief Executive Officer Timing for Implementation: Immediate
View Audit 46894 Questioned Costs: $1
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