Corrective Action Plans

Finding 25134 (2022-002)

Significant Deficiency 2022

Westchester Jewish Community Services, Inc.

NY

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

Person Responsible: Irene Math, Chief Financial Officer, Rajendra Mangal Director of Planning Comment: The Agency?s current policies and procedure on the preparation of the SEFA were not detailed enough to ensure all finds were identified as ether non-Federal, Federal or pass-through Federal awards,...

Person Responsible: Irene Math, Chief Financial Officer, Rajendra Mangal Director of Planning Comment: The Agency?s current policies and procedure on the preparation of the SEFA were not detailed enough to ensure all finds were identified as ether non-Federal, Federal or pass-through Federal awards, which resulted in the SEFA provided to the auditors to not accurately reflect certain Federal expenditures and Assistance Listing information. Response: WJCS understands its responsibility for complying with Single Audit requirements and acknowledges the importance of having appropriate internal controls which ensure completeness and accuracy of the Schedule or Expenditures of Federal Awards (SEFA). WJCS has reviewed the current procedures and is in the process of implementing proper grant intake for new grants. Reconciliation to related financial statement information and internal review and approval is in the process of being documented. Proper agency grant intake procedures will allow WJCS to easily determine the nature of the source of the grant, and any of the pertinent information which needs to be presented on the SEFA, including Assistance Listing, ratio of Federal funding and amount of pass-through Federal expenses. WJCS will utilize AICPA Auditee Practice Aids as a guide to revising existing procedures. Estimated Completion Date: Reporting Period Ending June 30, 2023

View Audit 23650

Finding 25132 (2022-002)

Significant Deficiency 2022

Overlake Hospital Medical Center

WA

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring § 200.403

ALN No. 97.036, Disaster Grants ? Public Assistance (Presidentially Declared Disasters); Award Number: 033-UECF5-00; Award Year: January 1, 2020 to July 1, 2022; Pass-Through Entity: State of Washington Military Department Emergency Medicine Division; Award Number: D20-368 Finding: Activities Allow...

ALN No. 97.036, Disaster Grants ? Public Assistance (Presidentially Declared Disasters); Award Number: 033-UECF5-00; Award Year: January 1, 2020 to July 1, 2022; Pass-Through Entity: State of Washington Military Department Emergency Medicine Division; Award Number: D20-368 Finding: Activities Allowed or Unallowed ? The controls were not sufficient to ensure that purchase orders issued for capital purchases were fully fulfilled and paid prior to submission for program reimbursement. Status: Corrective action in progress. Corrective Action: Internal controls will be strengthened in future periods to ensure that costs are incurred prior to submission for program reimbursement. Instead of tracking purchase orders issued we will utilize general ledger details ensuring only purchase orders with receipts and subsequent invoices are included in reimbursement requests. The accounting team will pull invoice and payment support which will be reviewed by the Director of Finance prior to submission to ensure all expenditures have been paid prior to submitting a request for reimbursement. Person(s) Responsible for Implementing: Jenna Bevilacqua, Director of Finance and Lindsey Soboloski, Controller Implementation Date: March 20, 2023

View Audit 23649 Questioned Costs: $1

Finding 25074 (2022-001)

Significant Deficiency 2022

City of New Haven

CT

Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking

Single Audit Finding 2022-001: The City did not have documentation on verifying the vendors against the SAM to ensure that they were not suspended or debarred from federally?funded purchases. Statement of Concurrence or Nonconcurrence: There is no disagreement with the single audit finding. Correc...

Single Audit Finding 2022-001: The City did not have documentation on verifying the vendors against the SAM to ensure that they were not suspended or debarred from federally?funded purchases. Statement of Concurrence or Nonconcurrence: There is no disagreement with the single audit finding. Corrective Action Plan: The City will implement a procedure in which the verification of vendors against the SAM is properly documented in future contracts and awards. Name of Contact Person: Michael Gormany, City of New Haven Budget Director Projected Completion Date: September 1, 2023

View Audit 21703

Finding 25001 (2022-001)

Material Weakness 2022

Volunteers of America Colorado Branch

CO

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Subrecipient Monitoring § 200.502 § 200.510

Volunteers of America Colorado Branch June 30, 2022 Corrective Action Plan Finding Number: 2022-001 Condition: The Organization excluded certain amounts from prior years' schedule of expenditures of fe...

Volunteers of America Colorado Branch June 30, 2022 Corrective Action Plan Finding Number: 2022-001 Condition: The Organization excluded certain amounts from prior years' schedule of expenditures of federal awards. The amounts excluded for the prior two years are as follows: Assistance listing number 10.558 - Child and Adult Care Food Program - CCAP Classroom: See Corrective Action Plan for chart/table. Assistance listing number 14.267 - Transitional Living Program: See Corrective Action Plan for chart/table. Planned Corrective Action: During the year, the Organization created and hired for a new position, Director of Financial Analysis and Internal Controls/Contracts to provide additional oversight over the Schedule of Expenditures of Federal Awards. Contact person responsible for corrective action: Jonathan Resnick, Senior Director and Controller, Accounting and Finance Anticipated Completion Date: Fully corrected as of September 30, 2022

View Audit 20650

Finding 24994 (2022-002)

Material Weakness 2022

South Vermillion Community School Corporation

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.302 § 200.303 § 200.328 § 200.329

FINDING 2022-002 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Micah Williams Contact Phone Number: 765-832-2426 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Director of Finance and Facilities and Payrol...

FINDING 2022-002 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Micah Williams Contact Phone Number: 765-832-2426 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Director of Finance and Facilities and Payroll Personnel Director will work together to confirm the information to be submitted in regards to the ESSER/GEER Funds. Both will sign off on the information. The information will then be reviewed by the Director of Curriculum and Superintendent to ensure that the reporting is accurate. Additionally, one of those individuals will sign off on the reporting. Anticipated Completion Date: Implemented Immediately

View Audit 21301

Finding 24966 (2022-001)

Significant Deficiency 2022

Town of Dudley, Massachusetts

MA

Subrecipient Monitoring Reporting Significant Deficiency

Finding No. 2022-001 Non-Compliance/Significant Deficiency in Internal Control Over Compliance ? U.S. Department of Treasury ? Coronavirus State and Local Fiscal Recovery Funds ? (Federal Assistance Listing Number 21.027) ? Reporting Name of Person Responsible: Jonathan Ruda, Town Administrator C...

Finding No. 2022-001 Non-Compliance/Significant Deficiency in Internal Control Over Compliance ? U.S. Department of Treasury ? Coronavirus State and Local Fiscal Recovery Funds ? (Federal Assistance Listing Number 21.027) ? Reporting Name of Person Responsible: Jonathan Ruda, Town Administrator Corrective Action Planned: The corrective action will be to report the additional expenditure that occurred prior to Town declaring a revenue loss at the time of the next reporting cycle. Anticipated Completion Date: April 30, 2023

View Audit 25228

Finding 24949 (2022-011)

Material Weakness 2022

Marian University, Inc.

WI

Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

2022-011: Student Financial Aid Cluster ? Assistance Listing No. 84.063, 84.268 Recommendation: We recommend that the University update its processes and procedures related to reviewing the information submitted to COD to ensure compliance with the stated criteria. Explanation of disagreement with a...

2022-011: Student Financial Aid Cluster ? Assistance Listing No. 84.063, 84.268 Recommendation: We recommend that the University update its processes and procedures related to reviewing the information submitted to COD to ensure compliance with the stated criteria. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University will complete a review of all students who received Title IV aid during 2021-22 and 2022-23 to ensure disbursement dates are accurate. In addition, the University has completed training to ensure future origination and disbursements submissions are timely. Name(s) of the contact person(s) responsible for corrective action: Benjamin Soman Planned completion date for corrective action plan: 06/30/2023

View Audit 25226

Finding 24939 (2022-002)

Significant Deficiency 2022

Marian University, Inc.

WI

Subrecipient Monitoring Significant Deficiency Internal Control / Segregation of Duties

2022-002: Student Financial Aid Cluster ? Assistance Listing No. 84.007, 84.033, 84.038, 84.063, 84.268, 84.379 Recommendation: We recommend that the University continue to work with the outside service provider to ensure compliance with the stated criteria. Explanation of disagreement with audit f...

2022-002: Student Financial Aid Cluster ? Assistance Listing No. 84.007, 84.033, 84.038, 84.063, 84.268, 84.379 Recommendation: We recommend that the University continue to work with the outside service provider to ensure compliance with the stated criteria. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University is working with an outside consultant that completed a cyber security review. The University will continue to work with the same consultant to ensure policy and procedures are in place Name(s) of the contact person(s) responsible for corrective action: Lynda Schultz Planned completion date for corrective action plan: 06/01/2023

View Audit 25226

Finding 24929 (2022-007)

Material Weakness 2022

Ojai Unified School District

CA

Subrecipient Monitoring Cash Management Reporting

Effective 2022-2023 fiscal year, the district purchased a point-of -sale system for nutrition services at all schools, except the Legacy High School (LHS), to ensure accurate reporting for reimbursable meals/snack. The Director of Nutrition Services has trained the LHS staff on the use of a bar code...

Effective 2022-2023 fiscal year, the district purchased a point-of -sale system for nutrition services at all schools, except the Legacy High School (LHS), to ensure accurate reporting for reimbursable meals/snack. The Director of Nutrition Services has trained the LHS staff on the use of a bar code meal count roster to scan students that receive a reimbursable meal/snack. The roster is turned in weekly to the Matilija Middle School Cafeteria Manager, who will process the meals counts for LHS. All meal count rosters are forwarded to the Director of Nutrition Services at the end of the month for review

View Audit 24025

Finding 24920 (2022-002)

Significant Deficiency 2022

White River Valley School District

IN

Internal Control / Segregation of Duties Reporting Significant Deficiency § 200.302 § 200.303 § 200.328

Finding 2022-002 ? Education Stabilization Fund ? Reporting Contact Person Responsible for Corrective Action: Kylie Enochs Contact Phone Number: (812) 659-1424 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Moving forward with the corporation?...

Finding 2022-002 ? Education Stabilization Fund ? Reporting Contact Person Responsible for Corrective Action: Kylie Enochs Contact Phone Number: (812) 659-1424 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Moving forward with the corporation?s ESF reporting, all data will be reviewed and have a formal sign-off, either by the superintendent or the other co-treasurer to ensure all data being reported is accurate. NOTE: The treasurer was in her first month in her position and was not a part of this filing. Moving forward, we are adjusting personnel to put the treasurer into the internal controls loop of the Title 1 program (which was responsible for filing the first ESF report. Anticipated Completion Date: Effective Immediately

View Audit 23166

Finding 24916 (2022-005)

Material Weakness 2022

Westview School Corporation

IN

Subrecipient Monitoring Material Weakness Reporting § 200.302 § 200.328

FINDING 2022-005 Information on the federal program: Subject: Education Stabilization Fund - Annual Data Report Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D, 84.425U Pass-Through Entity: Indiana Depa...

FINDING 2022-005 Information on the federal program: Subject: Education Stabilization Fund - Annual Data Report Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D, 84.425U Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Material Weakness FINDING 2022?005 (Continued) Condition: The School Corporation did not have a documented review control in place to ensure the annual data report was reviewed by someone other than the preparer. Context: There was no documented review by someone other than the preparer of the Annual Data Report to ensure the information submitted was complete and accurate. Additionally, the School Corporation was not able to provide support for the total expenditures reported on the Year 1 Annual Report. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will take the following corrective action ... Responsible party and timeline for completion: Brian L Christner, will ensure that all data reports and reviewed and signed by a third party. Completion date is April 30, 2023.

View Audit 20598

Finding 24913 (2022-003)

Material Weakness 2022

Westview School Corporation

IN

Allowable Costs / Cost Principles Subrecipient Monitoring

FINDING 2022-003 Information on the federal program: Subject: Title I Grants to Local Educational Agencies -Allowable Costs/Cost Principles Federal Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies Assistance Listing Number: 84.010 Pass-Through Entit...

FINDING 2022-003 Information on the federal program: Subject: Title I Grants to Local Educational Agencies -Allowable Costs/Cost Principles Federal Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies Assistance Listing Number: 84.010 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Allowable Costs/Cost Principles Audit Finding: Material Weakness Condition: The School Corporation had not established an effective internal control system related to the grant agreement and the Allowable Costs/Cost Principles compliance requirement. The School Corporation failed to comply with the allowable costs/cost principle requirements that employees who work 100 percent of their time on a federal award maintain semiannual certifications as required by the pass-through agency, and that employees who work on a federal award and a non-federal award have Program Activity Reports or equivalent documentation to support the distribution of their salaries or wages. Additionally, the School Corporation failed to properly document review and approval of all payroll distribution reports prior to salaries being paid. Context: Semiannual certifications are required by the pass-through agency. The required supporting documentation (Personnel Activity Reports, Semi-Annual Certifications, or equivalent documentation} for 37 of 40 payroll transactions selected for testing was not maintained properly. Payroll expenditures account for approximately $1.063 million of total program expenditures of $1.098 million. Additionally, support for review of payroll distribution reports for 1 of 7 pay dates selected for testing was not properly maintained. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will take the following corrective action ... Responsible party and timeline for completion: Morgan Stout, Director of Curriculum has established the record keeping system for Time and Effort logs required by the Federal Grant. Completion Date 03/31/2023.

View Audit 20598

Finding 24908 (2022-004)

Material Weakness 2022

City of West Lafayette

IN

Reporting Internal Control / Segregation of Duties Subrecipient Monitoring § 200.1 § 200.303

Finding 2022-004 Contact Person: Peter Gray Contact Phone: 765-775-5150 Views of Responsible Official: 1. There were no material cost issues in the overall report. There was a categorization error. This was discussed in Finding 2022-003. 2. The Revenue Loss expenditures were all valid personnel cost...

Finding 2022-004 Contact Person: Peter Gray Contact Phone: 765-775-5150 Views of Responsible Official: 1. There were no material cost issues in the overall report. There was a categorization error. This was discussed in Finding 2022-003. 2. The Revenue Loss expenditures were all valid personnel costs. Over 80% of the costs are police & fire. Other various city departments comprise the balance of the expenditure. We concur with the finding. Corrective Action: A. An additional layer of review has been initiated. The Director of Development is familiar with the requirements of the SLFRF guidance and will review and sign off on future reports. Anticipated Completion Date: 30 June 2022

View Audit 22376

Finding 24907 (2022-003)

Material Weakness 2022

City of West Lafayette

IN

Questioned Costs Allowable Costs / Cost Principles Procurement, Suspension & Debarment § 200.112 § 200.303 § 200.318 § 200.403

Finding 2022-003 Contact Person: Peter Gray Contact Phone: 765-775-5150 Views of Responsible Official: 1. The US Treasury uses the term ?Subrecipient? in multiple ways. It has multiple meanings in the SLFRF reporting structure. ?Beneficiary?, ?Contractor?, and ?Subrecipient? are all entity types und...

Finding 2022-003 Contact Person: Peter Gray Contact Phone: 765-775-5150 Views of Responsible Official: 1. The US Treasury uses the term ?Subrecipient? in multiple ways. It has multiple meanings in the SLFRF reporting structure. ?Beneficiary?, ?Contractor?, and ?Subrecipient? are all entity types under the broader category of ?Subrecipient?. In the ?Expenditures? area, the only field to record the entity that receives funds is labeled as ?Subrecipient Name?. 2. The City did prepare a letter concerning the employees over the threshold. When the SBOA was asked where the letter should be sent, the response was that they did not have an address, so to keep the letter on file and be prepared to present it during an audit. We concur with the finding. Corrective Action: A. An additional layer of review has been initiated. The Director of Development is familiar with the requirements of the SLFRF guidance and will review and sign off on future reports. Anticipated Completion Date: 30 June 2022

View Audit 22376 Questioned Costs: $1

Finding 24850 (2022-001)

Material Weakness 2022

The Center for Conflict Resolution

IL

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303

Finding 2022 ? 001 Fiscal year in which the finding occurred: 2022 Pass-Through Entity, if pass-through or Federal Grantor Agency, if direct: Chicago Bar Foundation Contact Person(s) Responsible for Corrective Action: Whitney Trumble and Cassandra Lively Contact Phone Number: 312-922-6464 Status ...

Finding 2022 ? 001 Fiscal year in which the finding occurred: 2022 Pass-Through Entity, if pass-through or Federal Grantor Agency, if direct: Chicago Bar Foundation Contact Person(s) Responsible for Corrective Action: Whitney Trumble and Cassandra Lively Contact Phone Number: 312-922-6464 Status of Audit Finding: At the time of the audit, CCR had not received funds for three months of work as a subgrantee on the large federal grant that is the subject of this plan. The grantor was awaiting the federal contract extension and funds, and so did not have the funds to release. CCR received communication from the grantor that the extension and funds would be available soon, so we prepared a check for a vendor. Then, there was an extensive additional delay in receiving the funds, and CCR did not send the check because the contract had not yet been signed and funds could not be dispersed. The expense had been approved by the grantor and the work was underway during the delay in mailing the check. Corrective Action: As of June 2022, stricter internal controls have been implemented to ensure that any reimbursements listed on a grant invoice have been sent out to the vendor before submitting the report. A more formal review process has been implemented: CCR?s Executive Director will review and approve monthly grant reports via email. She will also review and approve supporting documentation for reach grant report. Approval (sent via email) will be kept with in a digital file with the reporting documentation. An additional internal control has been implemented to ensure that expenditures submitted for reimbursement are within the period of performance for the grant agreement. The Executive Director will monitor the grant expenses against the grant agreement, paying specific attention to the invoices at the end of the grant period, in order to ensure that the invoice is dated prior to the end of the grant agreement or most current amendment.

View Audit 23988

Finding 24833 (2022-003)

Material Weakness 2022

Woodland R-IV School District

MO

Procurement, Suspension & Debarment Subrecipient Monitoring

Name of Contact Person: Dr. Adrian Eftink, Superintendent Recommendation: We recommend the District verify a vendor?s status by checking the System for Award Management (SAM) maintained by the General Services Administration before making purchases expected to exceed $25,000 and to keep all suppor...

Name of Contact Person: Dr. Adrian Eftink, Superintendent Recommendation: We recommend the District verify a vendor?s status by checking the System for Award Management (SAM) maintained by the General Services Administration before making purchases expected to exceed $25,000 and to keep all supporting documentation of the verification of the vendor?s status. Corrective Action: We will verify all vendors? status using the System for Award Management (SAM) maintained by the General Services Administration before making purchases expected to exceed $25,000 and keep the supporting documentation. Proposed Completion Date: Immediately

View Audit 22133

Finding 24819 (2022-061)

Significant Deficiency 2022

State of Michigan

MI

Subrecipient Monitoring § 200.332 § 200.501 § 200.521

Finding 2022-061 Disaster Grants - Public Assistance (Presidentially Declared Disasters), ALN 97.036 - Subrecipient Audits Management Views MSP agrees with the finding. Planned Corrective Action MSP will improve monitoring by reconciling expenditures by program to ensure that all subrecipients ar...

Finding 2022-061 Disaster Grants - Public Assistance (Presidentially Declared Disasters), ALN 97.036 - Subrecipient Audits Management Views MSP agrees with the finding. Planned Corrective Action MSP will improve monitoring by reconciling expenditures by program to ensure that all subrecipients are included on the single audit tracking sheet for review. In addition, MSP will transition to each division having the responsibility for the completion of their own single audit reviews beginning October 1, 2023. Anticipated Completion Date MSP will reconcile expenditures by program by October 1, 2023, and each division will have their single audit reviews completed by September 30, 2024. Responsible Individual(s) Matt Opsommer, MSP

View Audit 20093

Finding 24818 (2022-060)

Significant Deficiency 2022

State of Michigan

MI

Reporting Subrecipient Monitoring

Finding 2022-060 Disaster Grants - Public Assistance (Presidentially Declared Disasters), ALN 97.036 - FFATA Reporting Management Views MSP agrees with the finding. The fiscal year 2022 exceptions identified in the audit finding occurred prior to the implementation of corrective action for the fis...

Finding 2022-060 Disaster Grants - Public Assistance (Presidentially Declared Disasters), ALN 97.036 - FFATA Reporting Management Views MSP agrees with the finding. The fiscal year 2022 exceptions identified in the audit finding occurred prior to the implementation of corrective action for the fiscal year 2021 finding. Planned Corrective Action MSP has hired a Department Technician whose responsibilities will include the task of FFATA reporting. MSP will review the procedure for FFATA reporting for additional efficiencies to ensure timeliness. In addition, MSP is implementing a grants management system that will include FFATA reporting functionality. Anticipated Completion Date MSP will make any needed updates to the procedure and anticipates having the grants management system implemented by September 30, 2023. Responsible Individual(s) Penny Burger, MSP

View Audit 20093

Finding 24783 (2022-059)

Significant Deficiency 2022

State of Michigan

MI

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

Finding 2022-059 Social Services Block Grant, ALN 93.667 - Post-Expenditure Report Management Views MDHHS agrees with the finding. Planned Corrective Action MDHHS revised its methodology to include Independent Living Services recipients in the Social Services Block Grant (SSBG) Post-Expenditure ...

Finding 2022-059 Social Services Block Grant, ALN 93.667 - Post-Expenditure Report Management Views MDHHS agrees with the finding. Planned Corrective Action MDHHS revised its methodology to include Independent Living Services recipients in the Social Services Block Grant (SSBG) Post-Expenditure Report. In addition, MDHHS revised and re-submitted the fiscal year 2022 SSBG Post-Expenditure Report with the correct recipient counts. Anticipated Completion Date Completed Responsible Individual(s) Emiliza Noel, MDHHS Tiffany Clarke, MDHHS Rebecca Jones, MDHHS

View Audit 20093

Finding 24771 (2022-001)

Significant Deficiency 2022

Windham House, Inc.

SC

Questioned Costs HUD Housing Programs Subrecipient Monitoring

Comments on Findings and Recommendation: The Corporation's required deposit into the residual receipts account 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 ...

Comments on Findings and Recommendation: The Corporation's required deposit into the residual receipts account 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 $10,879 into the residual receipts fund on May 2, 2022.

View Audit 23406 Questioned Costs: $1

Finding 24769 (2022-002)

None 2022

Clackamas County Childrens Commission

OR

Equipment & Real Property Management Subrecipient Monitoring

Finding 2022-002: Compliance around Physical Inventory CFDA. 93.600 Agency. Department of Health and Human Services Immaterial Noncompliance: The last inventory of assets was completed in the fiscal year ending January 31, 2020. Recommendation: Inventory should be done at least every two years a...

Finding 2022-002: Compliance around Physical Inventory CFDA. 93.600 Agency. Department of Health and Human Services Immaterial Noncompliance: The last inventory of assets was completed in the fiscal year ending January 31, 2020. Recommendation: Inventory should be done at least every two years and reconciled with the property records at least once every two years. Corrective Action: An inventory of assets will be completed. Anticipated Completion Date: December 31, 2022

View Audit 21470

Finding 24737 (2022-058)

Significant Deficiency 2022

State of Michigan

MI

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

Finding 2022-058 Low Income Home Energy Assistance, ALN 93.568 - Annual Report on Households Assisted by LIHEAP Management Views MDHHS agrees with the finding. Planned Corrective Action MDHHS and DTMB plan to improve communication with Treasury to help ensure that accurate data is received prior t...

Finding 2022-058 Low Income Home Energy Assistance, ALN 93.568 - Annual Report on Households Assisted by LIHEAP Management Views MDHHS agrees with the finding. Planned Corrective Action MDHHS and DTMB plan to improve communication with Treasury to help ensure that accurate data is received prior to the report submission. MDHHS will also evaluate the Interagency Agreement and determine if changes are needed. In addition, DTMB is currently evaluating the cause of query inaccuracies and plans to make necessary changes to the query. Anticipated Completion Date MDHHS and DTMB will coordinate with Treasury to clarify when the data is needed for the report by July 31, 2023. MDHHS will evaluate and make changes to the fiscal year 2024 Interagency Agreement by September 30, 2023. DTMB will make necessary changes to the query by December 1, 2023. Responsible Individual(s) Denise Hawkins, DTMB Julie McLaughlin, MDHHS

View Audit 20093

Finding 24736 (2022-057)

Material Weakness 2022

State of Michigan

MI

Questioned Costs Eligibility Subrecipient Monitoring § 200.516

Finding 2022-057 Low-Income Home Energy Assistance, ALN 93.568 - Eligibility Determinations Management Views MDHHS agrees with the finding. Planned Corrective Action MDHHS will continue to communicate with BSCs and local offices regarding the requirements to obtain adequate verification and mainta...

Finding 2022-057 Low-Income Home Energy Assistance, ALN 93.568 - Eligibility Determinations Management Views MDHHS agrees with the finding. Planned Corrective Action MDHHS will continue to communicate with BSCs and local offices regarding the requirements to obtain adequate verification and maintain sufficient documentation to support State Emergency Relief (SER) processing. MDHHS will also continue to provide direct SER guidance and clarification through the SER mailbox. Beginning in fiscal year 2023, MDHHS implemented quarterly case reads and during April 2023, MDHHS began monthly meetings with BSCs to discuss the results of quarterly SER case reads. In addition, MDHHS will update SER policy to include additional verification sources. Anticipated Completion Date MDHHS will update policy by September 30, 2023. All other corrective action is ongoing. Responsible Individual(s) Nicole Denson-Sogbaka, MDHHS Kent Schulze, MDHHS

View Audit 20093 Questioned Costs: $1

Finding 24719 (2022-055)

Significant Deficiency 2022

State of Michigan

MI

Reporting Internal Control / Segregation of Duties Subrecipient Monitoring § 200.302

Finding 2022-055 Temporary Assistance for Needy Families, ALN 93.558 - Accuracy of Financial Reports Management Views MDHHS agrees with the finding. Planned Corrective Action MDHHS will revise the financial reports for the quarters ending September 30, 2022, and December 31, 2022, and submit to t...

Finding 2022-055 Temporary Assistance for Needy Families, ALN 93.558 - Accuracy of Financial Reports Management Views MDHHS agrees with the finding. Planned Corrective Action MDHHS will revise the financial reports for the quarters ending September 30, 2022, and December 31, 2022, and submit to the U.S. Department of Health and Human Services Administration for Children and Families by May 15, 2023. MDHHS will also evaluate the internal control approval process and determine if any changes are needed. Anticipated Completion Date MDHHS will complete its evaluation of the internal control approval process by September 30, 2023, and will then develop a timeline for implementing changes identified during the evaluation, if applicable. Responsible Individual(s) Rebecca Jones, MDHHS Tiffany Clarke, MDHHS Emiliza Noel, MDHHS

View Audit 20093

Finding 24684 (2022-002)

Significant Deficiency 2022

Guild

MN

Subrecipient Monitoring Cash Management Period of Performance

Finding 2022-002 Federal Agency Name: Department of Housing and Urban Development, Passed through Hearth Connections Program Name: Continuum of Care CFDA # 14.267 Finding Summary: Identified three months in which the reimbursement amount received from the pass-through entity was more than the Org...

Finding 2022-002 Federal Agency Name: Department of Housing and Urban Development, Passed through Hearth Connections Program Name: Continuum of Care CFDA # 14.267 Finding Summary: Identified three months in which the reimbursement amount received from the pass-through entity was more than the Organization?s documentation. In addition, there was no indication that a review was performed of the information submitted for one of the four months tested, which resulted in the reimbursement amount from the pass-through entity being more than the support maintained by the Organization for three of the 12 months and no documentation of the review for one of the months. Responsible Individuals: Paul Bloomer, VP of Finance Corrective Action Plan: Schedule meetings with 3rd party vendor to identify the significant rounding errors occurring. Develop an agreement on rounding procedures to be used by both parties ensuring reconciliation. Anticipated Completion Date: 12/31/23 ? Note- this system of reimbursement terminated on 3/31/23

View Audit 21274

Corrective Action Plans

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