Corrective Action Plans

Finding 26175 (2022-004)

Material Weakness 2022

MO

Questioned Costs Special Tests & Provisions Subrecipient Monitoring

Finding 2022-004 Responsible Party Name: Ju Chinnery Position: Property Accountant Telephone Number: (816)246-9220 Federal Agency Department of Housing and Urban Development Federal Program Supportive Housing for the Elderly (Section 202) Compliance Requirements N ? Special Tests and Provisions Find...

Finding 2022-004 Responsible Party Name: Ju Chinnery Position: Property Accountant Telephone Number: (816)246-9220 Federal Agency Department of Housing and Urban Development Federal Program Supportive Housing for the Elderly (Section 202) Compliance Requirements N ? Special Tests and Provisions Finding Type Federal Awards Auditee?s Comment on Finding We agree with the auditor?s finding. Corrective Action We will obtain the necessary elevator certification. Anticipated Completion Date June 30, 2023

View Audit 23630

Finding 26174 (2022-003)

Significant Deficiency 2022

Palestine Gardens North, INC

MO

Questioned Costs Special Tests & Provisions Subrecipient Monitoring

Finding 2022-003 Responsible Party Name: Ju Chinnery Position: Property Accountant Telephone Number: (816) 246-9220 Federal Agency Department of Housing and Urban Development Federal Program Supportive Housing for the Elderly (Section 202) Compliance Requirements N ? Special Tests and Provisions Fin...

Finding 2022-003 Responsible Party Name: Ju Chinnery Position: Property Accountant Telephone Number: (816) 246-9220 Federal Agency Department of Housing and Urban Development Federal Program Supportive Housing for the Elderly (Section 202) Compliance Requirements N ? Special Tests and Provisions Finding Type Federal Awards Auditee?s Comment on Finding We agree with the auditor?s finding. Corrective Action We will follow our procedure to ensure tenants requesting maintenance of property via work orders are completed in a timely manner and required documentation is retained in our records. Anticipated Completion Date May 4, 2023

View Audit 23630

Finding 26173 (2022-002)

Significant Deficiency 2022

Palestine Gardens North, INC

MO

Questioned Costs Special Tests & Provisions Subrecipient Monitoring

Finding 2022-002 Responsible Party Name: Ju Chinnery Position: Property Accountant Telephone Number: (816) 246-9220 Federal Agency Department of Housing and Urban Development Federal Program Supportive Housing for the Elderly (Section 202) Compliance Requirements N ? Special Tests and Provisions Fin...

Finding 2022-002 Responsible Party Name: Ju Chinnery Position: Property Accountant Telephone Number: (816) 246-9220 Federal Agency Department of Housing and Urban Development Federal Program Supportive Housing for the Elderly (Section 202) Compliance Requirements N ? Special Tests and Provisions Finding Type Federal Awards Auditee?s Comment on Finding We agree with the auditor?s finding. Corrective Action We will compare the security deposit liability to the security deposit asset each month as part of our monthly closing process. Anticipated Completion Date June 30, 2023

View Audit 23630 Questioned Costs: $1

Finding 26172 (2022-001)

Significant Deficiency 2022

Palestine Gardens North, INC

MO

Questioned Costs Special Tests & Provisions Subrecipient Monitoring

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2022 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 ? Audit Findings Follow-up requires the auditee t...

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2022 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 ? Audit Findings Follow-up requires the auditee to prepare a corrective action plan to address each audit finding included in the current year auditor?s reports. The Corrective Action Plan for Current Year Findings present our corrective action plan for the Financial Statement and/or Federal Award Findings described in the accompanying Schedule of Findings and Questioned Costs for the period ended December 31, 2022. Finding 2022-001 Responsible Party Name: Ju Chinnery Position: Property Accountant Telephone Number: (816)246-9220 Federal Agency Department of Housing and Urban Development Federal Program Supportive Housing for the Elderly (Section 202) Compliance Requirements N ? Special Tests and Provisions Finding Type Federal Awards Auditee?s Comment on Finding We agree with the auditor?s finding. Corrective Action As of the date of the audit report, we have deposited the shortfall of $14,056 into the reserve for replacement account. Anticipated Completion Date May 4, 2023

View Audit 23630 Questioned Costs: $1

Finding 26156 (2022-004)

None 2022

City of Winters

CA

Subrecipient Monitoring Matching / Level of Effort / Earmarking Special Tests & Provisions

Auditor Mann, Urrutia, Nelson CPAs Audit Period: 2021 - 2022 Audit Finding No.: 2022-004 Audit Finding Title: Finding 2022-004 Home Loan Compliance Monitoring (Uniform Guidance Compliance) Specific steps to be taken to correct the situation (including a timetable for performance of the CAP) or reaso...

Auditor Mann, Urrutia, Nelson CPAs Audit Period: 2021 - 2022 Audit Finding No.: 2022-004 Audit Finding Title: Finding 2022-004 Home Loan Compliance Monitoring (Uniform Guidance Compliance) Specific steps to be taken to correct the situation (including a timetable for performance of the CAP) or reason why corrective action is not necessary (including disagreement with the finding): The City hired a retired annuitant with experience in housing loan and grant management. This new hire will guide the City in review of the City's Homebuyer Assistance Program Guidelines for specific conditions of default to be monitored. The City will assign housing loan monitoring responsibility to staff or outsource to a qualified professional service. Anticipated completion date: 6/30/2023 Name(s) and Title(s) of contact person(s) responsible for corrective action: Kathleen Trepa, City Manager; Cathy Mathews, Administrative Services Director

View Audit 23433

Finding 26151 (2022-001)

Significant Deficiency 2022

The Presbyterian Home at Galloway, INC

NJ

Subrecipient Monitoring Questioned Costs

Corrective Action Planned: The property team and the Director of Affordable Housing have reviewed the current process and identified any area where additional follow up can be implemented. The organization implemented a new property management software in the 4th quarter of 2020 which has built in r...

Corrective Action Planned: The property team and the Director of Affordable Housing have reviewed the current process and identified any area where additional follow up can be implemented. The organization implemented a new property management software in the 4th quarter of 2020 which has built in reminders for the timely return of security deposits. After a full year of testing; this system reminder has worked in alerting personnel when a security deposit refund is due. A second level of support in this process is being implemented to identify and train back up support to follow up on security deposit refunds should a staff member be out on leave unexpectedly, which was the case at the Galloway ? Countryside Meadows property. A layer of additional oversight for short staffed communities will be implemented. The Director of Affordable Housing will review the move outs monthly to determine if the refund is in progress. The facility will continue to send all refund requests to the Accounting department electronically via email. This will enable the Accountant to start the review process of the refund before submitting for payment. We are confident with the collaboration of the Accounting department that our internal review and utilizing any features provided by the new software will prevent any reoccurrence. Name(s) of Contact Person(s) Responsible for Corrective Action: Lystra Doobraj; Director of Affordable Housing; ldoobraj@springpointsl.org Completion Date: February 28, 2023

View Audit 23253

Finding 26150 (2022-003)

Material Weakness 2022

Child Care & Nutrition INC

MN

Internal Control / Segregation of Duties Subrecipient Monitoring

Child Care and Nutrition, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2022. Audit period: October 1, 2021-September 30, 2022 The findings from the September 30, 2022 schedule of findings and questioned costs are discussed below. The findings ar...

Child Care and Nutrition, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2022. Audit period: October 1, 2021-September 30, 2022 The findings from the September 30, 2022 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 MATERIAL WEAKNESS 2022-001 Internal Accounting Controls Recommendation: We recommend management be aware to the lack of segregation of duties within the accounting functions and provide oversight to ensure the internal control policies and procedures are being implemented by organization staff. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will continue to review the accounting functions of all affected departments so segregate them as it is cost beneficial. Name of the contact person responsible for corrective action: Nicole Rasmussen, Executive Director Planned completion date for corrective action plan: September 30, 2023. MATERIAL WEAKNESS 2022-002 Annual Financial Reporting Under Generally Accepted Accounting Principles Recommendation: Management should continue to evaluate their internal staff capacity to determine if an internal control policy over the annual financial reporting is beneficial. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization understands this is required communications for the preparation of the financial statements and will continue to work at this area to achieve the overall goal. Name of the contact person responsible for corrective action: Nicole Rasmussen, Executive Director Planned completion date for corrective action plan: September 30, 2023. FINDINGS ? FEDERAL AWARD PROGRAMS 2022-003 Internal Accounting Controls Federal Agency: U.S. Department of Agriculture Federal Program: Child and Adult Care Food Program CFDA Number: 10.558 Pass Through Agency: Minnesota Department of Education, Child Nutrition Section Pass Through Number: 1000003400 Award Periods: Year ended September 30, 2022 Recommendation: We recommend management be aware to the lack of segregation of duties within the accounting functions and provide oversight to ensure the internal control policies and procedures are being implemented by organization staff. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will continue to review the accounting functions of all affected departments so segregate them as it is cost beneficial. Name of the contact person responsible for corrective action: Nicole Rasmussen, Executive Director Planned completion date for corrective action plan: September 30, 2023.

View Audit 23045

Finding 26110 (2022-001)

Significant Deficiency 2022

Polk County School District

GA

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

FA 2022-001 Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Procurement and Suspension and Debarment Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: ...

FA 2022-001 Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Procurement and Suspension and Debarment 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 - 84.425D - 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 Federal Award Number: S425D200012 (Year: 2020), S425D210012 (Year: 2021) S425U2120012 (Year: 2021), S425W210011 (Year: 2021) Questioner Costs: 99,748 Prior Year Finding: No Description: The policies and procedures of the School District were insufficient to provide adequate internal controls over expenditures as it relates to the Elementary and Secondary School Emergency Relief Fund program. Corrective Action Plans: The School District will work with all entities to confirm that all existing internal controls are adhered to by developing and implementing an improved monitoring process. This process will ensure that all expenditures are compliant with all applicable policies and regulations. Estimated Completion Date: June 30, 2023 Contact Person: Tammy McDonald, Executive Finance Director Telephone: 770-748-3821 Email: tammy@polk.k12.ga.us

View Audit 23422 Questioned Costs: $1

Finding 26090 (2022-003)

Material Weakness 2022

Food Lifeline

WA

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

The Organization has a policy outlining procurement and suspension and debarment procedures. The Organization also has standard forms in place guiding purchasing decisions. However, those forms lack elements that prompt staff to perform document procurement and suspension debarment procedures. The O...

The Organization has a policy outlining procurement and suspension and debarment procedures. The Organization also has standard forms in place guiding purchasing decisions. However, those forms lack elements that prompt staff to perform document procurement and suspension debarment procedures. The Organization did not maintain adequate documentation that procurement practices were performed in accordance with the Uniform Grant Guidance requirements. The Organization also did not perform or document suspension and debarment checks on prospective vendor sub-recipients. The corrective action plan by the Organization is as follows: 1. This process was implemented and followed but supporting documentation was not stored properly so compliance couldn?t be verified. Paper documentation has been moved to a secure storage file in Finance. Subsequently, the verification for suspension and debarment has been moved to an electronic verification process through Verifycomply.com and the supporting documentation is being stored electronically and on the company?s portal. Completed 02/21/2023 Responsible Individual: Samantha Franklin, CFO SamanthaF@foodlifeline.org - 206.432.3601

View Audit 22864

Finding 26084 (2022-002)

Material Weakness 2022

Food Lifeline

WA

Subrecipient Monitoring Eligibility § 200.303

Compliance activities were temporarily suspended during the COVID-19 pandemic; however, the eligibility requirements resumed during the year ending June 30, 2022. The Organization did not resume eligibility verification when the requirements were reinstated. A risk assessment spreadsheet is maintain...

Compliance activities were temporarily suspended during the COVID-19 pandemic; however, the eligibility requirements resumed during the year ending June 30, 2022. The Organization did not resume eligibility verification when the requirements were reinstated. A risk assessment spreadsheet is maintained and submitted to the funder annually, which details if sub-recipients meet the required eligibility criteria. However, the Organization does not have controls in place to review these eligibility determinations to verify that they are complete and correct. The corrective action plan by the Organization is as follows: 1. Training on 2 CFR section 200.303 and related federal statutes for all staff involved in the management and implementation of the program. Estimated date of completion 04/03/2023 2. Improve controls through the implementation of a new annual verification process with each sub-recipient participating in the program (this is in addition to regularly scheduled check-ins required by WSDA and annual risk assessment). Estimated date of completion 04/28/2023 Responsible Individual: Samantha Franklin, CFO SamanthaF@foodlifeline.org - 206.432.3601

View Audit 22864

Finding 26075 (2022-001)

None 2022

Town of San Anselmo

CA

Subrecipient Monitoring Cash Management Reporting

Finding reference number: SA2022-01 Review of Required Reports Submitted To Grantor CFDA number 20.205 CFDA Title: Highway Planning and Construction Grant Name of Federal Agency: Department of Transportation Federal Award Identification number and year: 1. STPL-6084(206) 2016 2. CMLNI-6419(0...

Finding reference number: SA2022-01 Review of Required Reports Submitted To Grantor CFDA number 20.205 CFDA Title: Highway Planning and Construction Grant Name of Federal Agency: Department of Transportation Federal Award Identification number and year: 1. STPL-6084(206) 2016 2. CMLNI-6419(027) 2017 3. BRLS-5159(017) 2016 4. BRLS-5159(018) 2016 5. BPMP-5159(022) 2016 Name of pass-through Entity: Metropolitan Transportation Commission California Department of Transportation Name(s) of the contact person: Jeff Zuba, Finance & Administrative Services Director Corrective Action Plan: The Finance team and Engineering/Public Works department will implement a new procedure for preparing and reviewing reimbursement requests. Assistant Public Works Director prepares reimbursement request and Finance Director reviews it before the reimbursement request submission. Anticipated Completion Date: April 1, 2023

View Audit 17938

Finding 26037 (2022-001)

Significant Deficiency 2022

Independent School District 695

MN

Internal Control / Segregation of Duties Subrecipient Monitoring

Actions Planned - The school district has implemented a plan to eliminate this finding for federal programs by distributing duties, and adding additional oversite. Program managers have been assigned to monitor and give oversight approval for federal fund expenses and budgets. Program managers sign ...

Actions Planned - The school district has implemented a plan to eliminate this finding for federal programs by distributing duties, and adding additional oversite. Program managers have been assigned to monitor and give oversight approval for federal fund expenses and budgets. Program managers sign off on all receipts and disbursements. A principal will act as program manager for Title funds, and the Superintendent will act as program manager for all other federal funds. Request for reimbursement and receipting will be completed by the Administrative Assistant with oversight by the Business Manager and Superintendent. The key action to eliminate inadequate segregation of duties is developing strong controls over the review and approval of adjusting journal entries. This will involve detailed review by the program manager and the Superintendent. Adjusting journal entries are discussed and signed off on each month to timely detect misstatements. Official Responsible - Business Manager and Superintendent of Schools Planned Completion Date - December 31st, 2022 Disagreement with Finding - None - ISD #695 - Chisholm concurs with the finding. Plan to Monitor - The District is aware of the situation and will monitor, as it deems appropriate. Monitoring will include educating program managers to provide additional oversight for the interim and year-end reporting.

View Audit 28610

Finding 26009 (2022-001)

Material Weakness 2022

Metropolitan Public Defender Services, Inc.

OR

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

Finding no.: 2022-001 Contact person(s) responsible: Sally Alworth, Controller Corrective action planned: In December 2022, MPD hired an experienced Payroll Specialist, and in April 2023, the agency brought on a new Controller. As of April 15, 2023, all staff report hours through ADP Workforce...

Finding no.: 2022-001 Contact person(s) responsible: Sally Alworth, Controller Corrective action planned: In December 2022, MPD hired an experienced Payroll Specialist, and in April 2023, the agency brought on a new Controller. As of April 15, 2023, all staff report hours through ADP Workforce Now timecards for each pay period. Codes for active grants, as well as MPD?s unrestricted general fund, are programmed into a custom field in ADP. Staff who work across multiple projects select a grant code for each timecard entry. Timecards are approved by the employee and then reviewed and approved by a supervisor prior to payroll processing. Based on timecard entries, the ADP software produces a general journal entry allocating wage and payroll tax cost to each grant and to the agency?s unrestricted general fund, and this entry is added to MPD?s accounting system after each pay cycle. Anticipated completion date: May 15, 2023

View Audit 17863

Finding 25972 (2022-003)

Significant Deficiency 2022

The House Next Door, Inc.

FL

Subrecipient Monitoring Cash Management

2022-003 ? Assistance Listing Number 10..558 ? Child and Adult Care Program: Provider Monitoring Performance and Documentation - Contact Person: Tavaughn Thomas, Completion Date: 3/15/23. Identified Problem: Out of nine Child Care Center and Home providers tested, the first monitoring report for one...

2022-003 ? Assistance Listing Number 10..558 ? Child and Adult Care Program: Provider Monitoring Performance and Documentation - Contact Person: Tavaughn Thomas, Completion Date: 3/15/23. Identified Problem: Out of nine Child Care Center and Home providers tested, the first monitoring report for one provider was not completed and monitoring report for one provider was not completed, and monitoring reviews for two providers were not performed timely causing a gap between reviews to be more than six months. Action: Creation of a master calendar that shows scheduled monitoring for each center and home that is approved by the Director of the program. All staff within program are tasked with ensuring that 100% of monitoring is completed within the required timeframes Director is to report to CEO each quarter compliance with monitoring timelines.

View Audit 28508

Finding 25954 (2022-002)

Significant Deficiency 2022

Western Sierra Medical Clinic, Inc.

CA

Internal Control / Segregation of Duties Subrecipient Monitoring Eligibility

Description of Finding: Errors in the sliding fee category - 4 patients were improperly billed for as compared to the sliding fee level they were properly approved for based on support provided with their application. Corrective Action: The Center has made it mandatory that two staff members veri...

Description of Finding: Errors in the sliding fee category - 4 patients were improperly billed for as compared to the sliding fee level they were properly approved for based on support provided with their application. Corrective Action: The Center has made it mandatory that two staff members verify the income levels of all eligible patients and apply the correct sliding fee discount by entering the right data into our billing system to make sure that the eligible patients are billed for the correct slide category. The Center will implement an internal audit on a quarterly basis of 5 random applications to ensure that the patient has been entered into the correct sliding fee discount level and is billed correctly. Name of Responsible Person: Taneia Gatchell, Controller Projected Completion Date: Completed at time of report.

View Audit 24281

Finding 25950 (2022-002)

Material Weakness 2022

Whitley County

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.214 § 200.303 § 200.318

FINDING 2022-002 Contact Person Responsible for Corrective Action: Tiffany Deakins Contact Phone Number: 260-248-3176 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Whitley County will make sure that moving forward we will verify there is proper ver...

FINDING 2022-002 Contact Person Responsible for Corrective Action: Tiffany Deakins Contact Phone Number: 260-248-3176 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Whitley County will make sure that moving forward we will verify there is proper verbiage in contracts over $25,000 stating that the vendor is not suspended or disbarred. Our Attorney has already been made aware of this and will immediately implement this step. Anticipated Completion Date: Immediate

View Audit 20329

Finding 25867 (2022-001)

Significant Deficiency 2022

City of Visalia

CA

Procurement, Suspension & Debarment Subrecipient Monitoring

Finding Reference Number: SA2022-001: Procurement and Suspension, and Debarment ? Internal Control over Verification Against the System for Award Management (?SAM?) ? Name(s) of the contact person: Highway Planning and Construction: Dolores Verduzco, Financial Analyst Coronavirus State and Local ...

Finding Reference Number: SA2022-001: Procurement and Suspension, and Debarment ? Internal Control over Verification Against the System for Award Management (?SAM?) ? Name(s) of the contact person: Highway Planning and Construction: Dolores Verduzco, Financial Analyst Coronavirus State and Local Fiscal Recovery Funds: Jana Ferguson, Financial Analyst ? Corrective Action Plan: The City will include internal control procedures such as a checklist to verify and document that vendors are not suspended or debarred from federally funded purchases. The City will also update the fact sheet to include SAM verification has been completed. ? Anticipated Completion Date: June 30, 2023

View Audit 24462

Finding 25860 (2022-002)

Material Weakness 2022

Area 20/21 Workforce Development Board

OH

Matching / Level of Effort / Earmarking Subrecipient Monitoring Allowable Costs / Cost Principles

Fiscal Agent and financial assistant recently met with a contact with the ODJFS fiscal team to help create a spreadsheet to monitor youth spending. Moving forward, the Fiscal Agent will be tracking quarterly and reaching out to subareas on progress.

View Audit 20289

Finding 25856 (2022-001)

Significant Deficiency 2022

Lil Jackson Senior Community

CA

Questioned Costs Subrecipient Monitoring HUD Housing Programs

Name of auditee: Lil Jackson Senior Community HUD auditee identification number: 122-EE032 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended September 30, 2022 CAP prepared by Name: Mary Grace Crisostomo Position: Asset Manager Telephone number: (818) 247-0420...

Name of auditee: Lil Jackson Senior Community HUD auditee identification number: 122-EE032 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended September 30, 2022 CAP prepared by Name: Mary Grace Crisostomo Position: Asset Manager Telephone number: (818) 247-0420 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Finding 2022-001: Comments on the Finding and Each Recommendation During the year ended September 30, 2022, management made duplicate withdrawals from the reserve for replacements account totaling $857. The reserve for replacements account was not reimbursed for these duplicate withdrawals. Management should transfer funds of $857 from the operating cash account to the reserve for replacements account. Action(s) taken or planned on the finding Management concurs with the finding and the auditor's recommendation. Management intends to transfer $857 from the operating cash account to the reserve for replacements account.

View Audit 22072 Questioned Costs: $1

Finding 25807 (2022-001)

Material Weakness 2022

School City of Mishawaka

IN

Matching / Level of Effort / Earmarking Special Tests & Provisions Subrecipient Monitoring § 200.303

FINDING 2022-001 Contact Person Responsible for Corrective Action: Steven Miskin, Director of Operations Contact Phone Number: 574.254.4510 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Director of Operations and the Assistant Director of Opera...

FINDING 2022-001 Contact Person Responsible for Corrective Action: Steven Miskin, Director of Operations Contact Phone Number: 574.254.4510 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Director of Operations and the Assistant Director of Operations will be made aware that construction contracts in excess of $2,000 financed by federal assistance funds must pay wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor (DOL) to their laborers and mechanics. Nonfederal entities are to include in their construction contracts subject to the Wage Rate Requirements a provision that the contractor or subcontractor comply with these requirements and the DOL regulations. This would include a requirement to submit a copy of the payroll and statement of compliance to the entity for each week in which contract work was performed. They will then inform the vendor of the requirements of what needs to accompany the invoice. The Accounts Payable Specialist will not issue a check unless all documentation is included with invoice. Anticipated Completion Date: March 2023

View Audit 24488

Finding 25786 (2022-002)

Material Weakness 2022

Dennis-Yarmouth Regional School District

MA

Allowable Costs / Cost Principles Questioned Costs Subrecipient Monitoring

Finding No. 2022-002 Program: U.S. DEPARTMENT OF EDUCATION Passed through the Commonwealth of Massachusetts?Department of Elementary and Secondary Education Material Weakness 2022-002: Special Education Cluster ? SPED Grants to States, IDEA, Part B (Assistance Listing #84.027) Pass-through program ...

Finding No. 2022-002 Program: U.S. DEPARTMENT OF EDUCATION Passed through the Commonwealth of Massachusetts?Department of Elementary and Secondary Education Material Weakness 2022-002: Special Education Cluster ? SPED Grants to States, IDEA, Part B (Assistance Listing #84.027) Pass-through program number: 0240-577419-2022-0645; Fiscal year ending June 30, 2022 Auditor?s Recommendation: The District should review currently established policies and procedures for maintenance of time and effort certifications as established within adopted grants manual. Personnel should review established policies and procedures on a routine basis to ensure the District?s compliance with all aspects of the District?s established policies and procedures as well as individual requirements pursuant to OMB. Established policies and procedures should be reviewed on an annual basis to ensure continued compliance with ever changing federal compliance and other financial reporting requirements. Action Taken: As indicated by the auditor, the budgeting for the 240 SPED allocation grant in fiscal year 2023 has been changed to exclude personnel costs (salaries & wages) subject to the ?time & effort? certifications. Therefore, ?time & effort? requirements will no longer be associated with this program. District personnel will continue to review established grants policies and procedures manual with current federal awards administration.

View Audit 21843 Questioned Costs: $1

Finding 25775 (2022-001)

Significant Deficiency 2022

Prevail, Inc. of Hamilton County

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.317 § 200.318 § 200.327

CORRECTIVE ACTION PLAN Finding No. 2022-001 Procurement Federal Program: Crime Victim Assistance Assistance Listing Number: 16.575 In response to the Single Audit Finding referenced in the 2022 independent audit conducted by Donavon CPAs, Prevail will institute the following action steps to remedy...

CORRECTIVE ACTION PLAN Finding No. 2022-001 Procurement Federal Program: Crime Victim Assistance Assistance Listing Number: 16.575 In response to the Single Audit Finding referenced in the 2022 independent audit conducted by Donavon CPAs, Prevail will institute the following action steps to remedy the finding: ? The Interim Executive Director of Prevail, working in collaboration with Prevail?s Director of Operations, will generate a first draft of a Procurement Policy for board input and review. ? The draft will be reviewed by the Prevail Finance Committee on April 25, 2023, for input and suggestions. The Interim Executive Director will make edits in response to recommendations by the Finance Committee. ? The Procurement Plan will then be presented for board approval at the Prevail Board of Directors meeting scheduled for May 10, 2023. ? After approval, it will be the responsibility of the Director of Operations, under the oversight of the Interim Executive Director, to implement and maintain compliance with the plan. When a new Executive Director is hired, plan maintenance and compliance will become the responsibility of this role. ? On an annual basis, the Finance Committee will review the Procurement Plan to ensure Prevail maintains compliance.

View Audit 27508

Finding 25727 (2022-001)

Significant Deficiency 2022

Glendale School District #77

OR

Questioned Costs Special Tests & Provisions Subrecipient Monitoring

Corrective Action Plan December 20, 2022 Cognizant or Oversight Agency for Audit: Douglas County School District No.77 respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: KDP Certified Public Accountants,...

Corrective Action Plan December 20, 2022 Cognizant or Oversight Agency for Audit: Douglas County School District No.77 respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: KDP Certified Public Accountants, LLP 841 O?Hare Parkway, Ste. 200 Medford, OR 97504 Audit period: July 1, 2021 to June 30, 2022 The findings from the June 30, 2022 schedule of findings and questioned costs are listed below, including the adopted plan of action and timeframe for each: Federal Award Finding U.S. Department of Education Education Stabilization Fund - Assistance Listing No. 84.425 Significant Deficiency 2022-001 Special Tests and Provisions Statement of Condition: The District was not in compliance with the Uniform Guidance as it was noted that management of the District was not collecting certified payroll reports for construction projects charged to the Education Stabilization Fund. Recommendation: We recommend the District review their internal controls to strengthen the processes and improve procedures. We recommend the District notify all contractors and subcontractors of required submission of certified payroll reports prior to the start of any contracted work spent with federal assistance funds exceeding $2,000. Plan of Action: Douglas County School District No. 77 will upon executing any contracts for construction projects charged to the Education Stabilization Fundwill require submission of certified payroll reports. Each contract will state within the contract that contractor and/or subcontractor will provide these reports with each invoice billing. Date of implementation: Effective immediately, any contracts executed after the date of this letter will include the additional language. If the U.S. Department of Education has any questions regarding this plan, please call Racheal Aiken at 541-440-4796. Sincerely yours, Racheal Aiken Assistant Business Director Douglas ESD

View Audit 25521

Finding 25704 (2022-001)

Material Weakness 2022

Puget Sound Educational Service District No. 121

WA

Subrecipient Monitoring Internal Control / Segregation of Duties Reporting

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Puget Sound Educational Service District No. 121 September 1, 2021 through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Cod...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Puget Sound Educational Service District No. 121 September 1, 2021 through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported 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?s internal controls were inadequate for ensuring compliance with federal reporting requirements for the Head Start Cluster. Name, address, and telephone of District contact person: Irina Minasova 800 Oakesdale Avenue S.W. Renton, WA 98057 (425) 917-7773 Corrective action the auditee plans to take in response to the finding: The District agrees with the finding presented by SAO that some Head Start subawards reported on FFATA Subaward Reporting System (FSRS) did not comply with the reporting requirements of the FSRS system. All awards were reported in FSRS and total contract amounts (contracts plus amendments) are accurately reflected in FSRS. The District failed to print reports reflecting the subaward activity each month and did not record amendments properly. The District took into consideration SAO?s recommendations and developed a Corrective Action Plan which will be implemented immediately. Early Learning program management will ensure that employees are adequately trained and adhere to FFATA/FSRS reporting requirements: ? Amendments will be submitted to FSRS per FSRS instructions instead of added to the original contract amount ? Reports will be printed monthly for all subawards and forwarded to the Business Office for retention ? EL Grants Accounting and Compliance Manager will participate in additional training and train additional EL fiscal staff on the process for backup, redundant process, and secondary review EL program leadership will ensure that remedial steps are made effective immediately and FFATA reporting is corrected for the audit year 2022-2023. Anticipated date to complete the corrective action: The District is committed to implementing the Corrective Action Plan effective immediately. FFATA reporting should be in compliance by August 31, 2023.

View Audit 22507

Finding 25657 (2022-005)

Significant Deficiency 2022

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Subrecipient Monitoring Reporting

We will make sure all FFATA reports are filed and these submissions are internally reviewed for completeness.

View Audit 26280

Corrective Action Plans

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