Corrective Action Plans

Finding 5913 (2022-104)

Material Weakness 2022

State of Arizona

AZ

Subrecipient Monitoring § 200.303 § 200.332

Assistance listing number and program name: 84.425C COVID-19 Education Stabilization Fund – Governor’s Emergency Education Relief (GEER) Fund Agency: Arizona Governor’s Office of Strategic Planning and Budgeting (Office) Name of contact person and title: Sarah Brown, Director Governor’s Office of ...

Assistance listing number and program name: 84.425C COVID-19 Education Stabilization Fund – Governor’s Emergency Education Relief (GEER) Fund Agency: Arizona Governor’s Office of Strategic Planning and Budgeting (Office) Name of contact person and title: Sarah Brown, Director Governor’s Office of Strategic Planning & Budgeting Completion date: July 31, 2024 Agency’s Response: Concur During fiscal year 2023, the Office took significant corrective action to improve subrecipient monitoring, including assessing each subrecipient’s risk of noncompliance, collecting single audits (as applicable) or certified financial statements from new awardees, and requesting and reviewing additional information from grantees related to uses of awarded funds. Moving forward, the Office proposes the following: 1. The Office will annually require grantees to complete a questionnaire to attest whether the entity will be required to obtain a single audit. The Office will collect single audits (as applicable) or certified financial statements in order to review and follow-up on corrective action items related to the grants administered. The Office will conduct grantee training regarding subrecipient monitoring and the requirements for grantees accepting Federal grant awards. 2. The Office staff have attended various training opportunities to improve their understanding of and tools available to them to perform subrecipient monitoring procedures, as required. The Office has also conducted a staffing assessment and has added staff to perform subrecipient monitoring activities.

View Audit 7884

Finding 5909 (2022-121)

Material Weakness 2022

State of Arizona

AZ

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.303

Assistance listing number and program name: 84.010 Title I Grants to Local Educational Agencies 84.425D Education Stabilization Fund – Elementary and Secondary School Emergency Relief (ESSER) Fund 84.425U Education Stabilization Funds – American Rescue Plan Act – ESSER FUND (ARP ESSER) Agency: Depar...

Assistance listing number and program name: 84.010 Title I Grants to Local Educational Agencies 84.425D Education Stabilization Fund – Elementary and Secondary School Emergency Relief (ESSER) Fund 84.425U Education Stabilization Funds – American Rescue Plan Act – ESSER FUND (ARP ESSER) Agency: Department of Education Name of contact person and title: Deidre Mai, Deputy Associate Superintendent of Grants Management Krystal Chacon, Compliance Coordinator of Grants Management Anticipated completion date: January 30, 2024 Agency’s Response: Concur The Department agrees with findings and will implement the following: • Immediately report on the Federal Funding Accountability and Transparency Act (FFATA) Subaward Reporting System the required information for subawards for all federal programs, including the following: o 84.010 Title I Grants to Local Educational Agencies o 84.425D Education Stabilization Fund—Elementary and Secondary School Emergency Relief (ESSER) Fund o 84.425U Education Stabilization Funds – American Rescue Plan Act—ESSER Fund (ARP ESSER). • Develop procedures that follow the State’s accounting manual for reporting subaward actions exceeding $30,000 no later than month-end of the month following the subaward action, as required by the FFATA and federal Uniform Guidance, and implement procedures requiring independent reviews to: o Ensure the subaward data is complete and accurate prior to uploading it to the federal government’s reporting system by crosschecking the agency’s Grants Management Enterprise (GME) System FFATA report against the GME Grant Summary report. o Verify that the subaward data uploaded to the federal government’s reporting system was complete and correctly displayed by crosschecking USASpending.gov data against the GME FFATA and Grant Summary reports. • Identify validation inaccuracies in FFATA data report from state’s GME system. o Develop a new FFATA report with system vendor. o Review and confirm the FFATA data parameters are correct. • Assign new staff to FFATA reporting and train all staff on new procedures. • Add FFATA reporting to Grants Management continuous improvement process goals. • Produce a monthly status report to be shared and reviewed by the Deputy Associate Superintendent of Grants Management.

View Audit 7884

Finding 5884 (2022-113)

Material Weakness 2022

State of Arizona

AZ

Questioned Costs Subrecipient Monitoring § 200.303 § 200.334 § 200.513 § 200.521

Assistance listing number and program name: 21.027 COVID-19 State and Local Fiscal Recovery Funds Name of contact person and title: Kori Kappes, Finance Administrator Anticipated completion date: June 30, 2024 Agency’s Response: Concur The Department will ensure subaward entities provide all record...

Assistance listing number and program name: 21.027 COVID-19 State and Local Fiscal Recovery Funds Name of contact person and title: Kori Kappes, Finance Administrator Anticipated completion date: June 30, 2024 Agency’s Response: Concur The Department will ensure subaward entities provide all records to the division relating to federal awards. The Department will also ensure it retains all records for a period of 3 years from the final expenditure report submission date. The Department will continue to resolve the $10,000 of questionable costs as deemed appropriate by the State of Arizona Office of the Governor and the United States Department of Treasury.

View Audit 7884 Questioned Costs: $1

Finding 5834 (2022-106)

Material Weakness 2022

State of Arizona

AZ

Subrecipient Monitoring § 200.303 § 200.332

Assistance listing number and program name: 21.027 Coronavirus State and Local Fiscal Recovery Funds Agency: Arizona Governor’s Office of Strategic Planning and Budgeting (Office) Arizona Office of Tourism Arizona Supreme Court Name of contact person and title: Sarah Brown, Director Governor’s O...

Assistance listing number and program name: 21.027 Coronavirus State and Local Fiscal Recovery Funds Agency: Arizona Governor’s Office of Strategic Planning and Budgeting (Office) Arizona Office of Tourism Arizona Supreme Court Name of contact person and title: Sarah Brown, Director Governor’s Office of Strategic Planning & Budgeting Lena Allen, Director of Outdoor Recreation & Sustainability Alyce Agostino, Financial Analyst, Grant Compliance Agency’s Response: Concur Anticipated Completion date: see below Office Completion date: July 31, 2024 During fiscal year 2023, the Office took significant corrective action to improve subrecipient monitoring, including assessing each subrecipient’s risk of noncompliance, collecting single audits (as applicable) or certified financial statements from new awardees, and requesting and reviewing additional information from grantees related to uses of awarded funds: 1. The Office will annually require grantees to complete a questionnaire to attest whether the entity will be required to obtain a single audit. The Office will collect single audits (as applicable) or certified financial statements in order to review and follow-up on corrective action items related to the grants administered. The Office will conduct grantee training regarding subrecipient monitoring and the requirements for grantees accepting Federal grant awards. 2. The Office staff have attended various training opportunities to improve their understanding of and tools available to them to perform subrecipient monitoring procedures, as required. The Office has also conducted a staffing assessment and has added staff to perform subrecipient monitoring activities. Arizona Office of Tourism Anticipated Completion date: January 31, 2024 • Risk Assessment aspect of finding: The Arizona Office of Tourism (AOT) is now aware and will comply with these requirements. In order to comply, AOT will update processes and procedures to include risk assessments of subrecipients. This process will include both an outline for analysis along with the proper documentation and all necessary actions. • Subrecipient Single Audit aspect of finding: Per 2 CFR 200.332(f) AOT had a process in place for any subrecipient that was awarded through the Visit Arizona Initiative Grant Program over $750,000. As outlined by the audit, 2 CFR 200.332(f) applies for any organization that receives over $750,000 in federal funds even outside of the VAI grant program. To align with this requirement, AOT will create a process for identifying, requesting and reviewing Single Audits. Arizona Supreme Court – Administration Office of the Courts Anticipated Completion date: February 28, 2024 The Judicial Branch, Arizona Supreme Court, has drafted a Risk-Assessment Questionnaire for all Grants in which the Supreme Court is a pass-through grantee, to collect all essential information that is needed to reasonably assess the risk probability of possible subrecipients going forward in accordance with 2 CFR §200.332[b] and [d-e].

View Audit 7884

Finding 5807 (2022-102)

Material Weakness 2022

State of Arizona

AZ

Subrecipient Monitoring § 200.303 § 200.332

Assistance listing number and program name: 21.019 COVID-19 Coronavirus Relief Fund Agency: Arizona Governor’s Office of Strategic Planning and Budgeting Name of contact person and title: Sarah Brown, Director Governor’s Office of Strategic Planning & Budgeting Anticipated completion date: July 3...

Assistance listing number and program name: 21.019 COVID-19 Coronavirus Relief Fund Agency: Arizona Governor’s Office of Strategic Planning and Budgeting Name of contact person and title: Sarah Brown, Director Governor’s Office of Strategic Planning & Budgeting Anticipated completion date: July 31, 2024 Agency’s response: Concur During fiscal year 2023, the Office took significant corrective action to improve subrecipient monitoring, including assessing each subrecipient’s risk of noncompliance, collecting single audits (as applicable) or certified financial statements from new awardees, and requesting and reviewing additional information from grantees related to uses of awarded funds. Additionally, Office staff have attended trainings to improve their understanding of and tools available to them to perform subrecipient monitoring procedures, as required. The Office has also conducted a staffing assessment and is adding resources to perform subrecipient monitoring.

View Audit 7884

Finding 5795 (2022-123)

Significant Deficiency 2022

State of Arizona

AZ

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

Assistance listing number and program name: 16.575 Crime Victim Assistance Agency: Department of Public Safety Name of contact person and title: Kate McClary, Administrative Service Manager Anticipated completion date: June 30, 2024 Agency’s Response: Concur Despite the Department having made subaw...

Assistance listing number and program name: 16.575 Crime Victim Assistance Agency: Department of Public Safety Name of contact person and title: Kate McClary, Administrative Service Manager Anticipated completion date: June 30, 2024 Agency’s Response: Concur Despite the Department having made subawards that would have achieved the earmarks in priority spending, the actual expenditures fell short of these targets. In order to increase the likelihood of the priority spending earmarks being met in the future, the Department agrees with this finding and will implement the following: • Additional monitoring of subrecipient program spending at additional points in time throughout the award period to maximize the likelihood of achieving the required 10 percent of its total award on each of the priority crime victim categories: sexual assault, child abuse and spousal abuse. • Enhanced policies and procedures to identify points in time for consideration of the most appropriate action to be taken once it is learned that spending on the priority crime victim categories will not be met. • Adjustments to spending or subrecipient funding, as appropriate, to assist in safeguarding it meets the earmarking requirement if overall spending on any of the three priority crime victim categories is lower than the required 10 percent. • Seek additional subrecipients for it and other State agencies to partner with to serve the priority categories of crime victims, and if additional subrecipients cannot be found, work with the federal agency to request a waiver for or a reduction to the earmarking requirements.

View Audit 7884 Questioned Costs: $1

Finding 5791 (2022-115)

Significant Deficiency 2022

State of Arizona

AZ

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.112 § 200.303 § 200.332 § 200.513 § 200.521

Assistance listing number and program name: 14.231 Emergency Solutions Grant Program 14.231 COVID-19- Emergency Solutions Grant Program 14.267 Continuum of Care Program Agency: Department of Housing Name of contact person and title: Keon Montgomery, Assistant Deputy Director of Programs Molly Brig...

Assistance listing number and program name: 14.231 Emergency Solutions Grant Program 14.231 COVID-19- Emergency Solutions Grant Program 14.267 Continuum of Care Program Agency: Department of Housing Name of contact person and title: Keon Montgomery, Assistant Deputy Director of Programs Molly Bright, DCAD Assistant Director (DES) Anticipated completion date: April 30, 2024 Agency’s Response: Concur Department of Housing response: The Department is no longer reimbursing the subrecipient for unsupported or ineligible costs and is working to resolve the issue. The HUD Field Office is aware of the findings and the Department is working toward resolution. Written policies for reviewing and approving subrecipient reimbursements, as well as, risk assessment will be reviewed and updated. Contract specialists in the Special Needs Division have begun training and the Department will continue to leverage Federal educational resources centered on Grants and Agreements, 2 CFR 200 cost principles and award requirements. Department of Economic Security response: Agency: Department of Economic Security Name of contact person and title: Molly Bright, DCAD Assistant Director Anticipated completion date: June 30, 2024 Agency’s Response: Concur The Department will stop the reimbursement of costs to all nonprofit and contracted subrecipients for all items that are disallowed and/or restricted by the regulations provided for within the provisions of the federal Emergency Solutions Grant Program (ESG), including payments that violate the conflict-of-interest disclosure requirements. Additionally, the Department will revise its cost monitoring policy to ensure compliance with these regulations prior to disbursing any ESG funding to any subrecipient for any purpose. The Department will also update its policies and procedures for subrecipient monitoring. The Department will assess the risk of noncompliance violations for each subrecipient and establish a plan of action to address noncompliance. The plan of action will include an array of training and educational processes to ensure applicable personnel are knowledgeable of ESG compliance requirements and Department contracts. The Department will also monitor subrecipients per updated policies and procedures. The Department will continue to resolve the unallowable costs reimbursed to subrecipients as deemed appropriate by the United States Department of Housing and Urban Development.

View Audit 7884 Questioned Costs: $1

Finding 5789 (2022-116)

Significant Deficiency 2022

State of Arizona

AZ

Subrecipient Monitoring Reporting § 200.303

Assistance listing number and program name: 14.228 Community Development Block Grants/State’s Program and Non-Entitlement Grants in Hawaii Agency: Department of Housing Name of contact person and title: Keon Montgomery, Assistant Deputy Director of Programs Anticipated completion date: December 31,...

Assistance listing number and program name: 14.228 Community Development Block Grants/State’s Program and Non-Entitlement Grants in Hawaii Agency: Department of Housing Name of contact person and title: Keon Montgomery, Assistant Deputy Director of Programs Anticipated completion date: December 31, 2023 Agency’s Response: Concur The Arizona Department of Housing will take the following actions to correct Federal Funding Accountability and Transparency Act (FFATA) reporting errors and eliminate future reporting errors: The Department will leverage Federal training and educational resources by requiring all Grant Administration and Data staff to participate in the HUD FFATA Subaward Reporting System webinars. It will also create and implement processes designed to ensure there is increased oversight and reporting of any modifications to subawards in the Federal Funding Accountability and Transparency Subaward Reporting System (FSRS), by no later than month end following the subaward action. Furthermore, the Department of Housing will implement procedures for review of FFATA prior to its submission in FSRS.

View Audit 7884

Finding 5764 (2022-001)

Significant Deficiency 2022

Stebbins Community Association

AK

Subrecipient Monitoring Reporting Significant Deficiency

Finding 2022-001 Significant Deficiency in Internal Control over Compliance, Noncompliance-Reporting Type of Finding: Significant Deficiency/Noncompliance Name of Contact: George Flynn Corrective Action Plan: Stebbins Community Association will strive to ensure that the future audits will be com...

Finding 2022-001 Significant Deficiency in Internal Control over Compliance, Noncompliance-Reporting Type of Finding: Significant Deficiency/Noncompliance Name of Contact: George Flynn Corrective Action Plan: Stebbins Community Association will strive to ensure that the future audits will be completed in time to file the form SD-SCA within the required nine months. We will schedule future audits to work with an accounting firm to occur within 100 days after fiscal year. Proposed Completion Date: December 4, 2023.

View Audit 7848

Finding 5656 (2022-002)

Significant Deficiency 2022

City of Wasilla, Alaska

AK

Reporting Subrecipient Monitoring Significant Deficiency

Finding 2022-002 – Reporting - Deadline for Federal Single Audit - Noncompliance and Internal Co ntrol over Compliance - Significant Deficiency Corrective Action Plan Due to the implementation of Governmental Accounting Standards Board (GASB) Number 87, there was a delay in closing the books and rec...

Finding 2022-002 – Reporting - Deadline for Federal Single Audit - Noncompliance and Internal Co ntrol over Compliance - Significant Deficiency Corrective Action Plan Due to the implementation of Governmental Accounting Standards Board (GASB) Number 87, there was a delay in closing the books and records in FY22. Management is working with the external auditors to ensure that the books and records will be closed in a timely manner to meet the deadline for filing Form SF-SAC in the future. Expected Completion Date: Fiscal Year 2024

View Audit 7570

Finding 5655 (2022-001)

Significant Deficiency 2022

City of Wasilla, Alaska

AK

Subrecipient Monitoring

Finding 2022-001 – Noncompliance and Significant Deficiency in Internal Control – Subrecipient Monitoring Corrective Action Plan Management will establish policies and procedures to address the monitoring of subrecipient compliance in accordance with 2 CFR Part 200, Subpart F. Expected Completion Da...

Finding 2022-001 – Noncompliance and Significant Deficiency in Internal Control – Subrecipient Monitoring Corrective Action Plan Management will establish policies and procedures to address the monitoring of subrecipient compliance in accordance with 2 CFR Part 200, Subpart F. Expected Completion Date: Fiscal Year 2024

View Audit 7570

Finding 5622 (2022-001)

Material Weakness 2022

Brooks County Board of Education

GA

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303 § 200.403 § 200.415 § 200.77

FA 2022-001 Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Period of Performance Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of ...

FA 2022-001 Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Period of Performance Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: COVID-19 - 84.425C - Coronavirus Aid, Relief and Economic Security Act-Governor's Emergency Education Relief Fund COVID-19 - 84.425D - Elementary and Secondary School Emergency Relief Fund COVID-19 - 84.425U - American Rescue Plan Elementary and Secondary School Emergency Relief Fund COVID-19 - 84.425W - American Rescue Plan Elementary and Secondary School Emergency Relief Fund - Homeless Children and Youth Federal Award Number: S425C200012 (Year: 2021), S425D200012 (Year: 2020), S425D210012 (Year: 2021), S425U2120012 (Year: 2021), S425W210011 (Year: 2021) Questioner Costs: $101,681 Description: A review of expenditures charged to the Elementary and Secondary School Emergency Relief Fund program revealed that the School District's internal control procedures were not operating appropriately to ensure that expenditures were allowable for the program. Corrective Action Plans: Director of Finance will follow rules regarding federal expenditures. The finance officer will work with federal programs personnel to ensure that all rules are being met and that budgets are entered into the Consolidated Application timely. The finance officer will offer training to those work with federal grants. Estimated Completion Date: June 30, 2023 Contact Person: Carrie Gay, Director of Finance Telephone: 229-588-2340 Email: cgay@brooks.k12.ga.us

View Audit 7510 Questioned Costs: $1

Finding 5620 (2022-006)

Material Weakness 2022

Logan County

OH

Reporting Subrecipient Monitoring § 200.329

Logan Acres maintained detailed separate financial records within the Finx Authority accounting system. Accurately accounting the revenue and expenditures in its operating fund. All grant receipts will be tracked through a separate Fund account established by the Auditor’s office. Logan Acres will...

Logan Acres maintained detailed separate financial records within the Finx Authority accounting system. Accurately accounting the revenue and expenditures in its operating fund. All grant receipts will be tracked through a separate Fund account established by the Auditor’s office. Logan Acres will request a new Fund account to be established by the Logan County Auditor’s office for each individual grant allocation it receives.

View Audit 7498

Finding 4964 (2022-003)

None 2022

City of Medford

MA

Subrecipient Monitoring Reporting § 200.1

Condition: On the June 30, 2022 Project and Expenditure report the City reported $7,292,100 of obligations for expenditures that had yet to be specifically identified nor met the definition of an obligation. Corrective Action Planned: $7,292,100 was used to fund the FY 2023 operating budget. The...

Condition: On the June 30, 2022 Project and Expenditure report the City reported $7,292,100 of obligations for expenditures that had yet to be specifically identified nor met the definition of an obligation. Corrective Action Planned: $7,292,100 was used to fund the FY 2023 operating budget. The funds were used to defray payroll expenses in the Police department, Fire Department, and School. For FY 2024 no ARPA funds were used to fund the operating expenses, so going forward no obligations will be incurred that aren’t specifically identified by the ARPA approval process. Anticipated Completion Date: Completed Contact: Robert Dickinson, City Auditor

View Audit 7220

Finding 4958 (2022-007)

Significant Deficiency 2022

City of Medford

MA

Procurement, Suspension & Debarment Internal Control / Segregation of Duties Subrecipient Monitoring § 200.214

Condition: Suspension and debarment compliance is not verified for all covered transactions. Corrective Action Planned: The School Comptroller will ensure that all vendors are checked using SAM for suspension and debarment for all covered transactions in compliance with federal laws. The School C...

Condition: Suspension and debarment compliance is not verified for all covered transactions. Corrective Action Planned: The School Comptroller will ensure that all vendors are checked using SAM for suspension and debarment for all covered transactions in compliance with federal laws. The School Comptroller will print out the support and include with each grant. Anticipated Completion Date: Completed Contact: Robert Dickinson, City Auditor

View Audit 7220

Finding 4382 (2022-001)

Material Weakness 2022

Schc Companies, Inc. and Affiliates

NY

Internal Control / Segregation of Duties Subrecipient Monitoring HUD Housing Programs

2022-001 Sliding Fee Discounts Recommendation: Our auditors recommend we review and strengthen the current procedures in place for determining a patient’s financial responsibility for their visit using the sliding fee scale. This should include requiring a knowledgeable representative of the Organiz...

2022-001 Sliding Fee Discounts Recommendation: Our auditors recommend we review and strengthen the current procedures in place for determining a patient’s financial responsibility for their visit using the sliding fee scale. This should include requiring a knowledgeable representative of the Organizations’ signature approval on the documentation received and the fee calculated and provided to the applicant. All applications should contain support for the individual’s income level or documentation of no income, and the determination of the resulting fee. Action Taken: This finding was repeated in 2022. Since this was a repeat finding, an internal audit was performed on all 2023 approved sliding fee applications to ensure compliance with our policy. Any corrective actions to the 2023 application were address and the facility’s sliding fee scale was modified to reflect proper authorization and proper segregation of duties going forward. Going forward, all sliding fee scale applications are now reviewed and authorized by the Manager of Revenue Cycle. Future auditing procedures have been put in place to review applications and adjusted, if needed, in a timely manner between now and the end of the year. Name(s) of Contact Person(s) Responsible for Corrective Action: John Milligan, CFO, (315) 430-1708. Anticipated Completion Date: October 2023

View Audit 6819

Finding 4011 (2022-002)

Material Weakness 2022

Young Women's Christian Association of Metropoliatan St. Louis

MO

Reporting Subrecipient Monitoring Material Weakness

Management is committed to ensuring we are in compliance with all Head Start Reporting required by the Department of Health and Human Services and other regulatory bodies. Management will thoroughly review all the terms and conditions of its grant awards with internal management and externally with ...

Management is committed to ensuring we are in compliance with all Head Start Reporting required by the Department of Health and Human Services and other regulatory bodies. Management will thoroughly review all the terms and conditions of its grant awards with internal management and externally with the Department of Health and Human Services and other regulatory bodies to ensure the proper completion of subaward reports in FSRS, the SF429 and other required reporting.

View Audit 6330

Finding 3995 (2022-003)

Material Weakness 2022

Brenda Thibeault

CT

Questioned Costs Subrecipient Monitoring Procurement, Suspension & Debarment

Agree with the finding. A system of internal control policies has been implemented where there is a preparer and reviewer for all transactions. All transactions are allocated according to the cost allocation plan. The Internal Controls Policy details specific roles and responsibilities of managem...

Agree with the finding. A system of internal control policies has been implemented where there is a preparer and reviewer for all transactions. All transactions are allocated according to the cost allocation plan. The Internal Controls Policy details specific roles and responsibilities of management. Material compliance knowledge requirements are being met by compliance training provided by state and federal funding entities alongside review of the guidance and contract manuals. Additional documentation such as expense justification forms and vendor approval lists have been implemented.

View Audit 6303 Questioned Costs: $1

Finding 3979 (2022-001)

Significant Deficiency 2022

Hodgeman County, Kansas

KS

Subrecipient Monitoring Cash Management Significant Deficiency § 200.305

U.S. DEPARTMENT OF HOMELAND SECURITY KANSAS ADJUANT GENERAL 2022-001: Disaster Grants – Public Assistance CFDA No. 97.036 Grant period: Year Ended December 31, 2022 Condition and Context: The County does not have a complete set of written cash management policies and procedures as required by the U...

U.S. DEPARTMENT OF HOMELAND SECURITY KANSAS ADJUANT GENERAL 2022-001: Disaster Grants – Public Assistance CFDA No. 97.036 Grant period: Year Ended December 31, 2022 Condition and Context: The County does not have a complete set of written cash management policies and procedures as required by the Uniform Guidance. The lack of written procedures did not result in any material noncompliance, fraud or abuse with respect to the major program. Criteria: The Uniform Guidance requires Non-Federal entities other than States, including those operating Federal programs as subrecipients of States, to follow the cash management standards set out at 2 CFR section 200.305. The County must have a complete set of written cash management policies, which conform to applicable Federal statutes and the cash management requirements identified in 2 CFR part 200. Cause: The County was unaware of the written cash management policy requirements required by the Uniform Guidance. Effect: An important component of internal controls is the existence of operating policies and procedures and that they are clearly understood and communicated. Without clear written policies and procedures, there is a higher risk of noncompliance with program requirements. Recommendation: Management should determine the scope of written policies needed for compliance with all federal programs and develop policies and procedures to comply with the Uniform Guidance. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and recommendation. The County’s existing policies are currently under review by management and staff to determine what updates/changes are necessary in order to meet the Uniform Guidance requirements. Once any updates/changes are drafted, the policy will be presented to the Governing Body for review and approval.

View Audit 6270

Finding 3872 (2022-003)

None 2022

Camcare Health Corporation

NJ

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.305 § 200.308 § 200.309 § 200.403

Finding Numbers 2022-002 and 2022-003 Planned Corrective Action: To date, management has already started additional training with the team responsible for grants and any communications between them and HRSA. The accounting department has also been advised to insist on more written documentation pri...

Finding Numbers 2022-002 and 2022-003 Planned Corrective Action: To date, management has already started additional training with the team responsible for grants and any communications between them and HRSA. The accounting department has also been advised to insist on more written documentation prior to assigning expenses to grants. Anticipated Completion Date: November 30, 2023 Responsible Contact Persons: Jillian Hudspeth, CEO Christopher Bernardi, CFO

View Audit 6120 Questioned Costs: $1

Finding 3733 (2022-001)

Material Weakness 2022

Coupeville School District No. 204

WA

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

It is very unusual for the district to ever complete projects with unrestricted Federal funds and in this case it was in the midst of a national crisis. In the event that there are future projects, that are Federally funded in excess of $2,000, Coupeville School District (CSD) will have adequate co...

It is very unusual for the district to ever complete projects with unrestricted Federal funds and in this case it was in the midst of a national crisis. In the event that there are future projects, that are Federally funded in excess of $2,000, Coupeville School District (CSD) will have adequate controls for ensuring compliance with Davis-Bacon Act (Federal prevailing wage rate) requirements. Additionally, when Federal unrestricted ESF funds are received, CSD will be sure to better substantiate expenditures with journal entries so that the program does not appear to be overcharged on the financials.

View Audit 5892 Questioned Costs: $1

Finding 3639 (2022-009)

Significant Deficiency 2022

Guam Department of Education

GU

Subrecipient Monitoring Allowable Costs / Cost Principles

Finding No.: 2022-009 Federal Agency: U.S. Department of Education AL Program: 84.425 Education Stabilization Fund AL Sub-Program: 84.425X American Rescue Plan – State Agency Educational Agency (Outlying Areas) (ESF-SEA) Federal Award No.: COVID-19 S425X210003 Area: Activities Allowed or Unallowed ...

Finding No.: 2022-009 Federal Agency: U.S. Department of Education AL Program: 84.425 Education Stabilization Fund AL Sub-Program: 84.425X American Rescue Plan – State Agency Educational Agency (Outlying Areas) (ESF-SEA) Federal Award No.: COVID-19 S425X210003 Area: Activities Allowed or Unallowed Questioned Costs: $0 Views of Auditee and Corrective Actions: The GDOE disagrees with the finding. Utilities (power and water) are an allowable cost allowing the maximization for a safe return of students to the classroom, and necessary for continued operation and promoting handwashing techniques to prepare, prevent, and respond to COVID_x0002_19. USEd FAQ B-10 specifically states that "Generally, ESF-SEA or ESF Governor funds may be used to support activities that are necessary to maintain the operation and continuity of services in the SEA or LEA as schools and students recover from the pandemic.” Additionally, GDOE sought grantor approval and USEd approved the allowability of utility expense under the ARP, and more recently deemed the transfer of utility costs from the ARP to ESF as an allowable expense.

View Audit 5640

Finding 3636 (2022-006)

Significant Deficiency 2022

Guam Department of Education

GU

Subrecipient Monitoring Allowable Costs / Cost Principles Period of Performance

Finding No.: 2022-006 Federal Agency: U.S. Department of Education AL Program: 84.181 Special Education – Grants for Infants and Families Area: Period of Performance Questioned Costs: $0 Views of Auditee and Corrective Actions: GDOE agrees with the finding. In GDOE’s Munis system, if the Human Resou...

Finding No.: 2022-006 Federal Agency: U.S. Department of Education AL Program: 84.181 Special Education – Grants for Infants and Families Area: Period of Performance Questioned Costs: $0 Views of Auditee and Corrective Actions: GDOE agrees with the finding. In GDOE’s Munis system, if the Human Resources (HR) pay records are not accurately updated, GDOE payroll will reflect dated pay tables until such time HR makes the appropriate updates based on the project leads request to update accounts to current grant year. GDOE corrected the improperly charged payroll expenditures to the proper grant year via the journal voucher process. Plan of action and completion date: The GDOE Business Office will perform a monthly review of all transactions to ensure charges are recorded in the appropriate grant year. Additionally, Grant Project Managers and Program Coordinators will timely communicate to the Human Resources and Business Office any changes to accounts charged for federally funded payroll expenditures. Plan to monitor and responsible officials: GDOE Comptroller (vacant), will assign an accountant to monitor the expenditures of federal grants and the corresponding periods of performance and liquidation periods. Grant Project Managers, Federal Compliance review team will be responsible for timely communicating any changes in grant year funding to HR.

View Audit 5640

Finding 3632 (2022-004)

Significant Deficiency 2022

Guam Department of Education

GU

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

Finding No.: 2022-004 Federal Agency: U.S. Department of Education AL Program: 84.027 Special Education – Grants to States Area: Period of Performance Questioned Costs: $1,835 Views of Auditee and Corrective Actions: GDOE agrees with the finding. During the period of performance in question, the TPF...

Finding No.: 2022-004 Federal Agency: U.S. Department of Education AL Program: 84.027 Special Education – Grants to States Area: Period of Performance Questioned Costs: $1,835 Views of Auditee and Corrective Actions: GDOE agrees with the finding. During the period of performance in question, the TPFA issued check no. 2012949 to a vendor in February 2022, within the liquidation period. However, the TPFA indicated that the vendor lost the check and the TPFA re-issued payment to the vendor on January 29, 2023. The untimely reissuance of the check resulted in the transaction occurring one day after the liquidation period expired. Plan of action and completion date: As of April 2023, the TPFA has not been issuing checks to vendors, as the responsibility was returned to the GDOE to process all fiscal transactions within the GDOE Munis. The Business Office will closely monitor grant liquidation dates and payments to vendors. SOPs will be reviewed to update the procedures for monitoring grant period of performance. Plan to monitor and responsible officials: The Deputy of Finance and Administrative Services, Joann Camacho, as well as the GDOE Comptroller (vacant), will assign an accountant to monitor the expenditures of federal grants and the corresponding periods of performance and liquidation periods.

View Audit 5640 Questioned Costs: $1

Finding 3630 (2022-003)

None 2022

Lucile Salter Packard Children's Hospital at Stanford

CA

Reporting Subrecipient Monitoring § 200.512

2022-003 – Late Submission of Uniform Guidance Report Cluster: Not applicable Federal Granting Agency: All federal agencies represented on the SEFA Award Name: All awards on the SEFA Award Year: All awards on the SEFA CFDA #: All awards on the SEFA CFDA Title: All awards on the SEFA Pass-through en...

2022-003 – Late Submission of Uniform Guidance Report Cluster: Not applicable Federal Granting Agency: All federal agencies represented on the SEFA Award Name: All awards on the SEFA Award Year: All awards on the SEFA CFDA #: All awards on the SEFA CFDA Title: All awards on the SEFA Pass-through entity: All identified on the SEFA Management’s Response: Management is in agreement with the recommendation as stated above. The audit for this fiscal year was unique and is not indicative of the typical audit process and timeliness of LPCH. Corrective Action Plan: Complete subsequent audits in a timely manner consistent with previous year. Leadership Responsible: Melanie Davidson, Vice President and Controller, who can be reached by email at mdavidson@stanfordchildrens.org

View Audit 5637

Corrective Action Plans

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