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Corrective Action Plans

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Finding 34010 (2022-002)
Material Weakness 2022
The Community Builders, Inc. and Subsidiaries
MA
Allowable Costs / Cost Principles Questioned Costs Subrecipient Monitoring § 200.430
The Community Builders, Inc. 185 Dartmouth Street Boston, MA 02116 CORRECTIVE ACTION PLAN September 21, 2023 Federal Audit Clearinghouse The Community Builders, Inc. (the Company) respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of...
The Community Builders, Inc. 185 Dartmouth Street Boston, MA 02116 CORRECTIVE ACTION PLAN September 21, 2023 Federal Audit Clearinghouse The Community Builders, Inc. (the Company) respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent accounting firm: CohnReznick 7501 Wisconsin Ave, Suite 400E Bethesda, Maryland 20814 Audit period: January 01, 2022-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 numbers assigned in the schedule. Findings and Questioned Costs - Major Federal Program Audit MATERIAL WEAKNESS Hope VI Cluster 14.889 2022-002 ? Allowable Costs/Cost Principles Recommendation: The Company should establish a system of internal controls to provide reasonable assurance that salary and wage costs are accurate, allowable, and properly allocated by basing salaries and wages charged to federal awards on underlying records that accurately reflect all work performed on a daily basis in accordance with 2 CFR 200, Subpart E, Subsection 430. Action Taken: The Company has procedures in place to provide reasonable assurance that salaries and wages are accurate. The Company has managed several federal award programs and has a billing tracking system already implemented in ADP. When implementing this new program with a different department, it was identified that three staff were not following the payroll billing policies already put in place. The Company has notified the staff and effective September 1, 2023, the department has started tracking their time directly in ADP. Management will review this billing as part of draw submissions to confirm the process is being followed. If the Federal Audit Clearinghouse has questions regarding this plan, please call Alexa DuCote at 857-221-8753. Sincerely, Alexa DuCote Vice-President of Corporate Finance and Accounting
View Audit 36734 Questioned Costs: $1
Finding 33991 (2022-005)
Significant Deficiency 2022
The Thomas More College of Liberal Arts, Inc.
NH
Questioned Costs Subrecipient Monitoring
Finding 2022-005: Information on the Federal Program Federal Agency: United States Department of Education (ED) Program Name: Student Financial Assistance Cluster Federal Award Identification Number: N/A Federal Award Year: Year Ended May 31 , 2022 The College will continue to work on an information...
Finding 2022-005: Information on the Federal Program Federal Agency: United States Department of Education (ED) Program Name: Student Financial Assistance Cluster Federal Award Identification Number: N/A Federal Award Year: Year Ended May 31 , 2022 The College will continue to work on an information security policy and implement safeguards for each of the identified risks within the information technology assessment completed. Estimated Completion Date: May 31 , 2023 Contact Person: Pamela A. Bernstein Director of Business and Registrar Affairs thomasmorecollege@hotmail.com 603-324-1420
View Audit 31753
Finding 33936 (2022-002)
Significant Deficiency 2022
Californai Partnership to End Domestic Violence
CA
Subrecipient Monitoring Reporting Significant Deficiency
Federal Grantor: U.S. Department of Health and Human Services, Family Violence Prevention and Services/State Domestic Violence Coalitions, State Coalition Technical Assistance and Training Program, Director Program, Federal Assistance List Number 93.591 ...
Federal Grantor: U.S. Department of Health and Human Services, Family Violence Prevention and Services/State Domestic Violence Coalitions, State Coalition Technical Assistance and Training Program, Director Program, Federal Assistance List Number 93.591 Condition: The Partnership submitted its audited financial statements and single audit report to the federal clearinghouse in August 2023, more than 4 months after it was due. Auditor Recommendation: The Partnership should work with its external accounting firm so that it can submit its audited financial statements and single audit to the federal audit clearinghouse no later than the statutory reporting deadline. Partnership Contact Person Responsible for the Corrective Action: Aleese Moore-Orbih, Executive Director Management Response and Corrective Action Plan: The Partnership concurs with the finding and recommendation. We have begun the process of increasing the capacity of our finance department to include an Associate Director, who, like the Senior Director, will be familiar with Uniform Guidance and nonprofit grants management and accounting. They will work in collaboration with our accounting consultants to submit its audited financial statements and single audit no later than the statutory reporting deadline. The target date for hiring is September 1, 2023.
View Audit 34957
Finding 33935 (2022-002)
Significant Deficiency 2022
City of Littleton
CO
Procurement, Suspension & Debarment Subrecipient Monitoring
COVID-19 Coronavirus State and Fiscal Recovery Funds ? Assistance Listing No. 21.027 Recommendation: We recommend that the City utilize standard forms or templates for its Requests for Qualifications and contracts with vendors to document verification that parties are not suspended or debarred prior...
COVID-19 Coronavirus State and Fiscal Recovery Funds ? Assistance Listing No. 21.027 Recommendation: We recommend that the City utilize standard forms or templates for its Requests for Qualifications and contracts with vendors to document verification that parties are not suspended or debarred prior to entering into a covered transaction with a vendor or subrecipient. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Business processes for contract review will include verification of suspension and debarment at the time of contract approval and appropriate staff has been notified. Name of the contact person responsible for corrective action: Tiffany Hooten, Finance Director. Planned completion date for corrective action plan: July 18, 2023
View Audit 34954
Finding 33934 (2022-001)
Significant Deficiency 2022
City of Littleton
CO
Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring § 200.318 § 200.320 § 200.327
COVID-19 Coronavirus State and Fiscal Recovery Funds ? Assistance Listing No. 21.027 Recommendation: We recommend the City implement controls to ensure its procurement policies and procedures are followed prior to entering into contracts. Explanation of disagreement with audit finding: There is no d...
COVID-19 Coronavirus State and Fiscal Recovery Funds ? Assistance Listing No. 21.027 Recommendation: We recommend the City implement controls to ensure its procurement policies and procedures are followed prior to entering into contracts. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The City acknowledges supply chain issues as a result of COVID-19 which limited purchasing options in one instance. The city will adjust business processes to provide additional review when making purchases to ensure compliance with the procurement policy and proper documentation is included for any exceptions. This will be incorporated immediately. Name of the contact person responsible for corrective action: Tiffany Hooten, Finance Director. Planned completion date for corrective action plan: July 18, 2023
View Audit 34954
Finding 33928 (2022-003)
Significant Deficiency 2022
City of Littleton
CO
Procurement, Suspension & Debarment Subrecipient Monitoring
Highway Planning and Construction ? Assistance Listing No. 20.205 Recommendation: We recommend that the City utilize standard forms or templates for its Requests for Qualifications and contracts with vendors to document verification that parties are not suspended or debarred prior to entering into a...
Highway Planning and Construction ? Assistance Listing No. 20.205 Recommendation: We recommend that the City utilize standard forms or templates for its Requests for Qualifications and contracts with vendors to document verification that parties are not suspended or debarred prior to entering into a covered transaction with a vendor or subrecipient. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Business processes for contract review will include verification of suspension and debarment at the time of contract approval and appropriate staff has been notified. Name of the contact person responsible for corrective action: Tiffany Hooten, Finance Director. Planned completion date for corrective action plan: July 18, 2023
View Audit 34954
Finding 33922 (2022-003)
Material Weakness 2022
Chicago Housing Authority
IL
HUD Housing Programs Subrecipient Monitoring Special Tests & Provisions § 200.303
Finding 2022-003 (Assistance Listing 14.881) N17. Environmental Contaminants Testing and Remediation Corrective Action Plan: ? Summary of Finding ? Special Test and Provisions The Authority was unable to provide evidence that the UPCS or the environmental inspection populations were complete and ac...
Finding 2022-003 (Assistance Listing 14.881) N17. Environmental Contaminants Testing and Remediation Corrective Action Plan: ? Summary of Finding ? Special Test and Provisions The Authority was unable to provide evidence that the UPCS or the environmental inspection populations were complete and accurate. Sixty failed UPCS inspections and forty failed environmental inspections were selected for compliance testing out of the total 9,975 failed UPCS inspections and 216 failed environmental inspections, reported by the Authority. ? Internal controls were not in place to ensure that failed UPCS and environmental inspections were remediated. ? For 35 of the 60 failed UPCS inspections tested (58%) and 14 of the 40 (35%) failed environmental inspections, the Authority did not maintain adequate supporting documentation to evidence that the safety concern from the failed inspection was remediated. ? Planned Actions: For the 2024 inspection cycle, the Authority will implement new software protocols that will automatically generate work orders to resolve findings in a failed inspection. It will track mitigations and completion of those work orders, in lieu of re-inspections. Additionally, Portfolio Management team will conduct a regular audit of work orders generated from the annual unit inspections (2%). For environmental findings, the Authority will broaden the scope of the internal inspections to include generating work orders for all findings, and securing all necessary evidence that work was remediated, and all other necessary actions have occurred. For open findings, the Authority is confirming that one or more of the following conditions exist: ? Identified remediation has taken place through a completed work order or comprehensive unit turn. ? Resident has been transferred. ? Unit is vacant, pending remediation through a comprehensive unit turn. Contact Person: Eric Garrett, Chief Property Officer Anticipated Completion Date: Q1 2024
View Audit 33257
Finding 33921 (2022-002)
Material Weakness 2022
Chicago Housing Authority
IL
HUD Housing Programs Special Tests & Provisions Subrecipient Monitoring § 200.303
Finding 2022-002 (Assistance Listing 14.881) N14. Recording of Declarations of Trust/Declaration of Restrictive Covenants Against Public Housing Property Corrective Action Plan: ? Summary of Finding - Special Test Provisions There were nine of the seventeen Declarations of Trust selected for testin...
Finding 2022-002 (Assistance Listing 14.881) N14. Recording of Declarations of Trust/Declaration of Restrictive Covenants Against Public Housing Property Corrective Action Plan: ? Summary of Finding - Special Test Provisions There were nine of the seventeen Declarations of Trust selected for testing of internal controls over compliance with recording of DOTs against public housing property with deviations and a compliance exception of the following nature: ? Four instances were identified in which incorrect Property Index Numbers (PINs) were recorded within the Authority?s Excel Monitoring spreadsheet when comparing the information on the DOT. As such, the Authority?s Excel monitoring spreadsheet required updating due to inaccurate data (control deviations). ? Six instances in which the incorrect DOT addresses were recorded in the Authority?s Excel monitoring spreadsheet when compared to the DOT filed with the State of Illinois (control deviations). ? One instance was identified in which incorrect PINs were recorded within the DOT when comparing the DOT to the Authority?s DOT Excel monitoring spreadsheet. As such, a Scrivener?s Affidavit was required to be recorded by the Authority (control deviation and compliance exception). ? Planned Actions: The CHA Office of the General Counsel conducted a comprehensive quality control review of both the Authority?s Excel Monitoring spreadsheets and the recorded DOTs, in response to the 2021 audit findings related to the CHA?s DOTs. During the quality control review process, which coincided with the same timing as the 2022 audit, Legal Department staff identified and corrected all discrepancies within the foregoing documents. This undertaking included the requisite corrections noted above. The CHA Office of the General Counsel is awaiting receipt of filed documents to be returned from the County Clerk?s Office to note the recording information on the respective Excel spreadsheets for accurate reference. Once this update is completed, all Excel spreadsheets will be locked allowing only one point of date entry by the Office of the General Counsel, while making the spreadsheets available as a ?read-only? file. Going forward, the quality control efforts to be undertaken will be to make sure that new DOTs are accurately prepared and identified on the Excel spreadsheets. Contact Person: Ellen M. Harris, Chief Legal Officer Anticipated Completion Date: End of 1st Qtr. 2024
View Audit 33257
Finding 33916 (2022-002)
Significant Deficiency 2022
Palisades Charter High School
CA
Subrecipient Monitoring Equipment & Real Property Management Questioned Costs § 200.311 § 200.313 § 200.439
RESPONSE TO AUDIT FINDING #2022-002: EDUCATION STABILIZATION FUND DISCRETIONARY GRANTS- SPECIAL TESTS AND PROVISIONS (50000) The charter has already submitted the capital expenditure request form to COE and is awaiting approval. The charter will review all required compliance requirements for all ne...
RESPONSE TO AUDIT FINDING #2022-002: EDUCATION STABILIZATION FUND DISCRETIONARY GRANTS- SPECIAL TESTS AND PROVISIONS (50000) The charter has already submitted the capital expenditure request form to COE and is awaiting approval. The charter will review all required compliance requirements for all new federal funding before purchases are made. The charter anticipates receiving the approval by December 31, 2023.
View Audit 31859 Questioned Costs: $1
Finding 33909 (2022-001)
Material Weakness 2022
San Juan Island School District No. 149
WA
Procurement, Suspension & Debarment School Nutrition Programs Subrecipient Monitoring
We purchased items via an interlocal agreement, ?piggybacking? on their contract. We had relied on the documentation done by the contracting agency instead of conducting a SAM verification ourselves. Prior to the audit, we had already updated our documentation for the subsequent year. We have revi...
We purchased items via an interlocal agreement, ?piggybacking? on their contract. We had relied on the documentation done by the contracting agency instead of conducting a SAM verification ourselves. Prior to the audit, we had already updated our documentation for the subsequent year. We have revised our procedure further to ensure a two person control on the completion and documentation of compliance with federal suspension and debarment requirements.
View Audit 28953
Finding 33869 (2022-001)
Material Weakness 2022
Bremerton School District No. 100-C
WA
Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
Bremerton School District No. 100-C September 1, 2021 through August 31, 2022 This schedule presents the corrective action the District 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 Require...
Bremerton School District No. 100-C September 1, 2021 through August 31, 2022 This schedule presents the corrective action the District 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 District did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Cathie Seevers/Garth Steedman 134 Marion Ave N Bremerton, WA 98312 360-473-1034 Corrective action the auditee plans to take in response to the finding: While we did confirm the worker rates, BSD was not aware that the requirement to comply with wage rates included collecting the weekly payroll. We were reviewing them weekly on the Labor and Industries website. We are now aware and will make sure this is done in the future. We currently have federal projects and are making sure we collect these pay records weekly. This will also be added to our Purchasing Quick Guide, that we give to all schools and departments. Anticipated date to complete the corrective action: 5/8/2023
View Audit 32351
Finding 33865 (2022-002)
Material Weakness 2022
Bremerton School District No. 100-C
WA
Procurement, Suspension & Debarment Subrecipient Monitoring
Bremerton School District No. 100-C September 1, 2021 through August 31, 2022 This schedule presents the corrective action the District 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 Require...
Bremerton School District No. 100-C September 1, 2021 through August 31, 2022 This schedule presents the corrective action the District 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: 2022-002 Finding caption: The District lacked adequate internal controls for ensuring compliance with federal suspension and debarment requirements. Name, address, and telephone of District contact person: Cathie Seevers/Jon Bell 134 Marion Ave N Bremerton, WA 98312 360-473-1034 Corrective action the auditee plans to take in response to the finding: We have controls in place however this one finding was received for one purchase that exceeded the purchase order amount. We had some staff turnover in the SPED department, and we finally have permanent staffing. The business office has reiterated the requirement of suspension and debarment and determined that it will be included on any purchase made with federal dollars that is close to the $20K amount. This will ensure that any potential overage is covered and allow the new staff to get more familiar with the requirement. Anticipated date to complete the corrective action: 5/8/2023
View Audit 32351
Almont Community Schools
MI
School Nutrition Programs Questioned Costs Subrecipient Monitoring
See Corrective Action Plan for chart/table
See Corrective Action Plan for chart/table
View Audit 35867
Cadillac Area Public Schools
MI
Cash Management School Nutrition Programs Subrecipient Monitoring
CORRECTIVE ACTION PLAN Finding 2022-001: Immaterial Noncompliance Federal Award Finding This finding is caused by the District?s Food Service Fund?s fund balance being over the USDA?s threshold of 3 months average expenditures. The District is fully aware of this situation and has a spend down pla...
CORRECTIVE ACTION PLAN Finding 2022-001: Immaterial Noncompliance Federal Award Finding This finding is caused by the District?s Food Service Fund?s fund balance being over the USDA?s threshold of 3 months average expenditures. The District is fully aware of this situation and has a spend down plan in place to help alleviate the excess fund balance down to a reasonable level and anticipates the completion date for the corrective action plan to be before the end of the 2022-23 fiscal year. The persons responsible for the corrective action are Gennie Knapp, the director of dining and nutrition services and Emily Kearney, chief financial officer. The plan for monitoring adherence is the food service director and chief financial officer will work together to assess where the fund balance is after all of the projects from the spend down plan are completed.
View Audit 35585
Finding 33775 (2022-003)
Material Weakness 2022
City of Sparks
NV
Reporting Subrecipient Monitoring Material Weakness
2022-003 U.S. Department of the Treasury COVID-19: Coronavirus State and Local Fiscal Recovery Funds, Assistance Listing #21.027 Finding Summary: The City of Sparks did not have adequate internal controls to ensure Project and Expenditure Reports were prepared in accordance with governing requiremen...
2022-003 U.S. Department of the Treasury COVID-19: Coronavirus State and Local Fiscal Recovery Funds, Assistance Listing #21.027 Finding Summary: The City of Sparks did not have adequate internal controls to ensure Project and Expenditure Reports were prepared in accordance with governing requirements. Responsible Person: Jeff Cronk, CPA, Chief Financial Officer Corrective Action Planned: Financial Services staff corrected the Project and Expenditure Report cumulative expenditures for the period ended June 30, 2022. Does the City Agree with the finding: x Partially If No or Partial, please explain the reason(s) why: Financial Services Staff accurately reported current period expenditures on the Project and Expenditure Report for the periods ended December 31, 2021 and March 31, 2022. The City elected the $10 million allowance to replace lost public sector revenue as the U.S. Department of Treasury?s guidance stated recipients must choose one of two options and cannot switch between these approaches after an election is made. In consideration that the City had only received the first tranche of $8.1 million during the reporting period, the full $10 million was included in the cumulative expenditures total for revenue replacement. The City believed this was the correct approach to reporting with the guidance available at the time. Upon receiving subsequent Federal guidance that clarified the reporting requirements, cumulative expenditures were updated and properly reported on the Project and Expenditure Report for the period ended June 30, 2022 that was submitted July 25, 2022. Anticipated completion date: 7/25/2022
View Audit 34567
Finding 33769 (2022-001)
Significant Deficiency 2022
Clark County Board of Education
KY
Internal Control / Segregation of Duties Subrecipient Monitoring Allowable Costs / Cost Principles
Views of responsible officials and planned corrective actions: Regretfully, with the transition of leadership at Central Office, we are unable to locate the necessary documents requested to show that input from stakeholders was identified for the use of ESSER funds. With new personnel in the positio...
Views of responsible officials and planned corrective actions: Regretfully, with the transition of leadership at Central Office, we are unable to locate the necessary documents requested to show that input from stakeholders was identified for the use of ESSER funds. With new personnel in the positions, we cannot accurately state if the input was obtained or not obtained. We have documentation showing that stakeholder input was involved at a later date, but have been unsuccessful in locating documentation for input for when the ESSER plan was submitted. Moving forward, under new leadership, stakeholder input is at the forefront and will be obtained.
View Audit 33215
Finding 33759 (2022-004)
Material Weakness 2022
Clay Community Schools
IN
Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.302 § 200.303 § 200.328 § 200.329
FINDING 2022-004 Contact Person Responsible for Corrective Action: John Szabo, Director of Business Affairs Contact Phone Number: 812-443-4461 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Director of Business Affairs (currently John Szabo) will co...
FINDING 2022-004 Contact Person Responsible for Corrective Action: John Szabo, Director of Business Affairs Contact Phone Number: 812-443-4461 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Director of Business Affairs (currently John Szabo) will compile information and complete the Annual Reports, which will be reviewed and signed-off on by Assistant Superintendent (currently Tim Rayle) to ensure accuracy of information being submitted. Anticipated Completion Date: Immediately, as of the next required report submission.
View Audit 29668
Finding 33756 (2022-006)
Material Weakness 2022
Clay Community Schools
IN
Internal Control / Segregation of Duties Subrecipient Monitoring Eligibility § 200.303
FINDING 2022-006 Contact Person Responsible for Corrective Action: John Szabo, Director of Business Affairs Contact Phone Number: 812-443-4461 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Real time reporting will be compiled by the Data Management...
FINDING 2022-006 Contact Person Responsible for Corrective Action: John Szabo, Director of Business Affairs Contact Phone Number: 812-443-4461 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Real time reporting will be compiled by the Data Management Specialist (currently Stephanie Jackson) and will be reviewed by the Title I Grant Coordinator (currently Tim Rayle). Annual Financial reports will be compiled by the Director of Business Affairs (currently John Szabo), and prior to submission those reports will be reviewed by the Title I Grant Coordinator. Anticipated Completion Date: July 2023
View Audit 29668
Saint Luke's Memorial Hospital, Inc.
PR
Subrecipient Monitoring Reporting
Finding No. 2022-001 Reporting Name (s) of the Contact Person (s) Responsible for Corrective Action Carlos M. Valentin Borges - Finance Director Condition Found As a result of our audit procedures, we noted one instance in which the Organization reported the use of funds to the federal grantor after...
Finding No. 2022-001 Reporting Name (s) of the Contact Person (s) Responsible for Corrective Action Carlos M. Valentin Borges - Finance Director Condition Found As a result of our audit procedures, we noted one instance in which the Organization reported the use of funds to the federal grantor after the required timeframe limit as follows: Fund Required DateReported Date Past Due Days Coronavirus State and Local Fiscal Recovery Funds (Worker Reliefe Program) 3/16/2022 3/22/2023 371 Company Response The Organization agrees with the finding. Corrective Action Plan At Saint Luke?s Memorial Hospital, Inc. we?ve been very careful regarding the monthly required reporting. However, due to the fact is the first time the Organization receives such funds and due to the learning process, we incurred in an involuntary mistake in report submission. Action was taken regarding personnel orientation as well as calendars setup for future reporting. Anticipated Completion Date Already implemented. __________________________ Carlos Valentin, MBA Finance Director
View Audit 29539
Finding 33737 (2022-004)
Significant Deficiency 2022
Crete Public Schools No 2
NE
Questioned Costs Subrecipient Monitoring
The Crete Public Schools District No. 2 Board of Education continually evaluates the distribution of duties to employees and closely monitors finances. The Executive Director of Finance and Superintendent will work with the Director of Federal Programs to ensure compliance monitoring is in place wh...
The Crete Public Schools District No. 2 Board of Education continually evaluates the distribution of duties to employees and closely monitors finances. The Executive Director of Finance and Superintendent will work with the Director of Federal Programs to ensure compliance monitoring is in place when using federal funds for construction related projects.
View Audit 32710 Questioned Costs: $1
Finding 33726 (2022-002)
Material Weakness 2022
Boys & Girls Clubs of the Lewis Clark Valley, Inc.
ID
Subrecipient Monitoring Internal Control / Segregation of Duties
Individuals Responsible for Corrective Action Plan: Corey Crownhart, BGCA ID ? Alliance Director Corrective Action: The Alliance Director has drafted and recommended the Board of Directors for the Idaho Alliance of Boys & Girls Clubs to adopt a Subrecipient Monitoring Policy. This policy would in...
Individuals Responsible for Corrective Action Plan: Corey Crownhart, BGCA ID ? Alliance Director Corrective Action: The Alliance Director has drafted and recommended the Board of Directors for the Idaho Alliance of Boys & Girls Clubs to adopt a Subrecipient Monitoring Policy. This policy would include: 1) Assessing risk associated with each sub-recipient based on factors such as financial stability, program complexity, and past performance, 2) Developing a monitoring plan for each sub-recipient, outlining the scope, frequency, and objectives of monitoring activities, 3) Clarifying to sub-recipients the records to be maintained and submitted as part of monitoring activities, and 4) Codifying the responsibilities of the Alliance to report monitoring findings to the sub-recipient and Board of Directors. The Subrecipient Monitoring Policy will be reviewed at the next Alliance Board Meeting scheduled for November 9th, 2023. Anticipated Completion Date: January 1, 2024
View Audit 30972
Finding 33720 (2022-003)
Material Weakness 2022
City of Jurupa Valley
CA
Subrecipient Monitoring Material Weakness Reporting § 200.329
Finding Number 2022-003 Federal Agency: U.S. Department of Housing and Urban Development Federal Financial Assistance Listing: 14.218 Program Name: CDBG Entitlement Grants Cluster Compliance Requirement: Reporting Type of Finding: Material Weakness in Internal Control over Compliance, Instance of N...
Finding Number 2022-003 Federal Agency: U.S. Department of Housing and Urban Development Federal Financial Assistance Listing: 14.218 Program Name: CDBG Entitlement Grants Cluster Compliance Requirement: Reporting Type of Finding: Material Weakness in Internal Control over Compliance, Instance of Non-compliance Criteria: 2 CFR 200.329(b) requires that reports submitted to the federal awarding agency include all activity of the reporting period, are supported by applicable accounting or performance records, and are fairly presented in accordance with program requirements. For direct recipients of grants or cooperative agreements who make first-tier subawards of $30,000 or more are required to register in the Federal Funding Accountability and Transparency Act (FFATA) Subaward Reporting System (FSRS) and report subaward date through FSRS. The City must report the following items: ? All subaward obligations/modifications that have been reported ? Subaward date ? Subrecipient DUNS number ? Amount of subaward ? Subaward obligation/action date ? Date of report submission ? Subaward number Condition: FFATA reporting was not completed through FSRS. Cause: The City?s control did not ensure the FFATA reporting was completed in accordance with governing requirements. Effect: Information was not reported to the federal awarding agency. Questioned Costs: None reported. Context/Sampling: The entire population of one subrecipient who received in excess of $30,000 was selected for testing. Repeat Finding from Prior Year: No Recommendation: Eide Bailly recommends the City enhance internal controls to ensure FFATA reporting is prepared in accordance with program requirements. Responsible Individuals: Amy Sells, Senior Management Analyst Consuelo Cardenas, Administrative Services Director Corrective Action Plan: The City requires subrecipients to provide the details necessary for subaward reporting as part of the agreement process. The City will assign designated staff member(s) to complete FFATA reporting for subawards that meet the reporting criteria. City staff will review each subaward $30,000 or greater approved by City Council and will coordinate with the assigned designated staff member(s) assigned to monitor and ensure that FFATA reporting is completed. Anticipated Completion Date: June 30, 2023.
View Audit 36352
Finding 33704 (2022-003)
Significant Deficiency 2022
Cosumnes Community Services District
CA
Subrecipient Monitoring Reporting Significant Deficiency
Finding 2022-003 ? Significant Deficiency Assistance Listing: 21.027 ? Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Federal Grantor: Department of the Treasury Compliance Requirement: Reporting Condition: The Project and Expenditure Reports were not filed. Recommendation: We reco...
Finding 2022-003 ? Significant Deficiency Assistance Listing: 21.027 ? Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Federal Grantor: Department of the Treasury Compliance Requirement: Reporting Condition: The Project and Expenditure Reports were not filed. Recommendation: We recommend the District file the initial Project and Expenditures Report for the period covering March 3, 2021 to March 31,2022 as soon as possible. Subsequent annual reports should be filed by the April 30, 2023 deadline. Management Response and Corrective Action Plan: The District has confirmed with the City of Elk Grove that as the main recipient of the grant, the City has filed the project and expenditure reports with the Treasury Department. In addition to what has already been report, the District will establish the proper authority to report the project and expenditure reports to the Treasury Department for period covering March 3, 2021 to March 31, 2022. The District will ensure that going forward projects and expenditures are reported in accordance with the schedule set forth by the guidance issued by the Treasury.
View Audit 35580
Finding 33695 (2022-001)
Significant Deficiency 2022
City of Rancho Palos Verdes
CA
Procurement, Suspension & Debarment Subrecipient Monitoring Significant Deficiency
CORRECTIVE ACTION PLAN City of Rancho Palos Verdes respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021, to June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbere...
CORRECTIVE ACTION PLAN City of Rancho Palos Verdes respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021, to June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FINANCIAL STATEMENT AUDIT There are no financial statement findings. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS Department of Labor 2022-001 Corona Virus State and Local Recovery Funds? Assistance Listing No. 21.027 Recommendation: We recommend the City implement procedures to ensure that documentation of the verification process for suspension and debarment is maintained to support the City's internal control over compliance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The City is already reviewing this matter and will expedite the appropriate updates to the City's procedures by ensuring that the specific documentation of the verification process for suspension and debarment is maintaned. Name(s) of the contact person(s) responsible for corrective action: Vina Ramos, Deputy Director of Finance Planned completion date for corrective action plan: June 30, 2023
View Audit 32979
Finding 33671 (2022-010)
Material Weakness 2022
State of Kansas
KS
Subrecipient Monitoring
Recommendation: We recommend that the agency review its procedures for monitoring of annual audits for subrecipients. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Reports will be generated at calendar year end ...
Recommendation: We recommend that the agency review its procedures for monitoring of annual audits for subrecipients. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Reports will be generated at calendar year end and sent to PA to generate audit letters. Name(s) of the contact person(s) responsible for corrective action: Jennifer Deal and/or Michael Neth Planned completion date for corrective action plan: March 2023
View Audit 33298
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