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Finding 16663 (2022-023)
Material Weakness 2022
State of Washington C/o Office of Financial Management
WA
Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness
Finding: The Office of Superintendent of Public Instruction did not have adequate internal controls over and did not comply with federal requirements to ensure Local Education Agencies implemented testing security measures. Questioned Costs: Assistance Listing # 84.010 Status: Corrective ac...
Finding: The Office of Superintendent of Public Instruction did not have adequate internal controls over and did not comply with federal requirements to ensure Local Education Agencies implemented testing security measures. Questioned Costs: Assistance Listing # 84.010 Status: Corrective action in progress Corrective Action: The Office monitors and ensures all Local Education Agencies (LEA) implement school testing security measures. All LEAs are required to submit a District Administration and Security Report (DASR) at the conclusion of the testing cycle to document the security training and that protocols have been followed. The Office will continue to communicate with LEAs to ensure they provide the DASR for all tests administered in the spring, as follows: ? Once per week for four weeks leading up to the end of the test administration window. ? Once per week for three weeks after the end of the test administration window. In August, the Office will receive the annual final list of all tests administered by each LEA and will be able to narrow its focus for sending out weekly reminders. If the Office has not received completed DASRs by mid-September, a management decision letter will be sent to the LEA?s Superintendent to inform them of the non-compliance and potential consequences as outlined in federal regulations. The conditions noted in this finding were previously reported in findings 2021-021 and 2020-026. Completion Date: Estimated October 2023 Agency Contact: Christopher Hanczrik Director, Assessment Operations and Select Assessments PO Box 47200 Olympia, WA 98504-7200 (360) 485-3580 Christopher.Hanczrik@k12.wa.us
View Audit 23129
Highmark Health
PA
Subrecipient Monitoring Reporting § 200.510
Management?s Views and Corrective Action Plan 2022-001: Schedule of Expenditures of Federal Awards All Federal programs Federal Award year: 2021 Management?s Response Management agrees with the finding as it relates to the inclusive of expenditures of State awards. As part of the preparation and re...
Management?s Views and Corrective Action Plan 2022-001: Schedule of Expenditures of Federal Awards All Federal programs Federal Award year: 2021 Management?s Response Management agrees with the finding as it relates to the inclusive of expenditures of State awards. As part of the preparation and review of the schedule of expenditures of federal awards (the ?Schedule?), processes were in place to reconcile total expenditures under the program to the general ledger as well as the consolidated financial statements. In addition, analytical review was performed of variances in expenditures year-over-year, by program, to assess reasonableness of reported expenditures. During review of the 2021 CHIP program expenditures, management reconciled total expenditures to the general ledger and consolidated financial statements without exception, as both the general ledger and consolidated financial statements include total program expenditures (i.e., both federal and state are included). In addition, upon review of variances in total program expenditures in comparison to the previous award year, variances appeared reasonable as they remained relatively consistent year-over-year and with historical data. In fiscal year 2022, management has implemented additional steps into its reconciliation process to bifurcate the total expenditures between Federal and State expenditures prior to agreement to the general ledger and consolidated financial statements to ensure exclusion of State amounts when preparing the Schedule. In addition, within the analytical review process management utilizes the bifurcated totals to assess for reasonableness at the more detailed level regarding year-over-year variances. Anticipated Completion Date Additional reconciliation steps and bifurcation of amounts were implemented during the preparation and review of the 2022 Schedule. Responsible Parties ? Matthew Bazzani, Chief Accounting Officer, Highmark Health
View Audit 22499
Finding 16547 (2022-002)
Significant Deficiency 2022
The American Society of Hematology, Inc.
DC
Subrecipient Monitoring Procurement, Suspension & Debarment
Due to the complexity of federal grants and evolving regulations related to them, the Society is considering obtaining the services of a grant consultant. This will ensure the Society complies with grant requirements. The current grant in question has ended, but these services will be needed for fut...
Due to the complexity of federal grants and evolving regulations related to them, the Society is considering obtaining the services of a grant consultant. This will ensure the Society complies with grant requirements. The current grant in question has ended, but these services will be needed for future grants.
View Audit 20769
New Brunswick Theological Seminary of the Reformed Church in America
NJ
Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking
Views of Responsible Officials and Corrective Action Planned: The Seminary is currently working on developing an Information Security Program in order to meet current and upcoming requirements of the Gramm-Leach-Bliley Act. The Seminary?s plan is to have this developed and implemented before Decembe...
Views of Responsible Officials and Corrective Action Planned: The Seminary is currently working on developing an Information Security Program in order to meet current and upcoming requirements of the Gramm-Leach-Bliley Act. The Seminary?s plan is to have this developed and implemented before December 9, 2022.
View Audit 20434
Finding 16535 (2022-001)
Material Weakness 2022
City of Midland, Texas
TX
Questioned Costs Subrecipient Monitoring Reporting
Corrective Action Plan for Finding 2022-001 The City did not have adequate controls or procedures in place to identify the applicable reporting requirement and ensure the information was filed accurately and timely. Views of Responsible Officials and Planned Corrective Actions: Management agrees...
Corrective Action Plan for Finding 2022-001 The City did not have adequate controls or procedures in place to identify the applicable reporting requirement and ensure the information was filed accurately and timely. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. Finance Department has implemented a new process that requires reports to be completed by the 15th of the following month. Reports from Community Development Manager are to be submitted to Comptroller for review and sign off to be reported timely by the report due date. Responsible Party: The Comptroller is responsible to follow-up and ensure report is completed. Implementation Date: March 15, 2023
View Audit 20427
Town of Sullivan Sanitary District No. 1
WI
Subrecipient Monitoring
2022-007 Reserve Requirement not Met for the Sewerage System Mortgage Revenue Bond Condition: The District did not meet the reserve requirement for the bond issuance during the audit period. Criteria: The Sewerage System Mortgage Revenue Bond agreement, as outlined in Resolution No. 22-02, specie...
2022-007 Reserve Requirement not Met for the Sewerage System Mortgage Revenue Bond Condition: The District did not meet the reserve requirement for the bond issuance during the audit period. Criteria: The Sewerage System Mortgage Revenue Bond agreement, as outlined in Resolution No. 22-02, species that the District must maintain an amount equal to the least of (a) the amount required by the District ($86,500), (b) maximum annual debt service on the Bond in any Bond Year and (c) 125% of average annual debt service on the Bond, to ensure compliance with the terms and conditions of the bond issuance. Cause: The failure to meet the reserve requirement was primarily attributed to not transferring money to the reserve account. Effect: Failure to meet the reserve requirements could result in regulatory penalties. Auditor's Recommendation: We recommend the District develops a plan to replenish the reserve to meet the bond issuance requirements, implements a robust financial monitoring system to track compliance with bond issuance terms and ensure the reserve requirement is met on an ongoing basis, and conduct a comprehensive review of financial planning processes to prevent future reserve shortfalls. Management Response: The District acknowledges the audit finding and is committed to taking corrective measures in line with the recommendations provided. We will develop a detailed action plan to replenish the reserve and enhance financial monitoring and planning processes to prevent similar issues in the future. Contact Person: Dawn Bauer Anticipated Completion: December 31, 2023
View Audit 22335
Finding 16243 (2022-001)
Significant Deficiency 2022
Adam and Bruce Housing Corporation Dba Adam and Bruce Apts. 073-11568
CA
HUD Housing Programs Procurement, Suspension & Debarment Subrecipient Monitoring
Statement of Condition 2022-001 (Assistance Listing No. 14.155): The Property received a score of 35c* on a physical inspection of the Property performed on January 21, 2022 by a representative of HUD. By reference, the REAC inspection is included as a statement of condition. Recommendation: Manag...
Statement of Condition 2022-001 (Assistance Listing No. 14.155): The Property received a score of 35c* on a physical inspection of the Property performed on January 21, 2022 by a representative of HUD. By reference, the REAC inspection is included as a statement of condition. Recommendation: Management should ensure all necessary repairs have been made. Management should continue to conduct routine unit and general property inspections and deficiencies should be corrected in a timely manner. Action(s) taken or planned on the finding: Agree. Management has responded to HUD in regards to this inspection report and has addressed all health and safety issues. Management will continue to correct all remaining deficiencies noted and will implement a process of self-inspection of units and common areas.
View Audit 22324
Finding 16241 (2022-003)
Material Weakness 2022
County of Armstrong
PA
Subrecipient Monitoring
Contact Person: Tammie Gaff, Acting Controller Finding 2022-003 Subrecipient Monitoring AL 21.023 Emergency Rental Assistance Program Criteria: Internal control procedures require the County to perform subrecipient monitoring procedures over the funding disbursed to the Program?s vendor. These m...
Contact Person: Tammie Gaff, Acting Controller Finding 2022-003 Subrecipient Monitoring AL 21.023 Emergency Rental Assistance Program Criteria: Internal control procedures require the County to perform subrecipient monitoring procedures over the funding disbursed to the Program?s vendor. These monitoring procedures include documenting the procedures performed and the results of those procedures along with documenting the risk assessment associated with the selected procedures. Condition: During the audit, it was noted that the County was not performing subrecipient monitoring over the Program?s vendor. Cause: The County does not have adequate controls in place or the expertise to ensure proper subrecipient monitoring procedures. Effect: The Program?s vendor may be using grant funding inappropriately. This is a repeat finding from the prior year ? Finding 2021- 003. Questioned Costs: The amount of questioned costs, if any, is undeterminable. Recommendation: The County should implement internal control procedures that ensure the vendor is being properly monitored and document those procedures and results of procedures. Management Response: Management is working to implement and document proper subrecipient monitoring internal controls. Anticipate Completion Date: Immediate Respondent: (Name, Title, Department, Address, Telephone Number): Tammie Gaff Acting Controller Armstrong County 450 Market Street Kittanning PA 16201 724-548-3241
View Audit 19879
Finding 16239 (2022-002)
Material Weakness 2022
County of Armstrong
PA
Subrecipient Monitoring
Contact Person: Tammie Gaff, Acting Controller Finding 2022-002 Subrecipient Monitoring AL 93.778 and Medical Assistance Program and DHS Medical Assistance Transportation Program Criteria: Internal control procedures require the County to perform subrecipient monitoring procedures over the fund...
Contact Person: Tammie Gaff, Acting Controller Finding 2022-002 Subrecipient Monitoring AL 93.778 and Medical Assistance Program and DHS Medical Assistance Transportation Program Criteria: Internal control procedures require the County to perform subrecipient monitoring procedures over the funding disbursed to the Program?s vendor. These monitoring procedures include documenting the procedures performed and the results of those procedures along with documenting the risk assessment associated with the selected procedures. Condition: During the audit, it was noted that the County was not performing subrecipient monitoring over the Program?s vendor. Cause: The County does not have adequate controls in place or the expertise to ensure proper subrecipient monitoring procedures. Effect: The Program?s vendor may be using grant funding inappropriately. This is a repeat finding from the prior year ? Finding 2021- 002. Questioned Costs: The amount of questioned costs, if any, is undeterminable. Recommendation: The County should implement internal control procedures that ensure the vendor is being properly monitored and document those procedures and results of procedures. Management Response: Management is working to implement and document proper subrecipient monitoring internal controls. Anticipate Completion Date: Immediate Respondent: (Name, Title, Department, Address, Telephone Number): Tammie Gaff Acting Controller Armstrong County 450 Market Street Kittanning PA 16201 724-548-3241
View Audit 19879
Finding 16165 (2022-001)
Significant Deficiency 2022
Granite City Community Unit School District No. 9
IL
Questioned Costs Subrecipient Monitoring Eligibility
FY2022 Granite City Community Unit School District No. 9 Corrective Action Plan Finding Number: 2022-001 Finding Synopsis: During the year ended June 30, 2022, the District could not provide adequate supporting documentation for the public and nonpublic enrollment and low income counts that were use...
FY2022 Granite City Community Unit School District No. 9 Corrective Action Plan Finding Number: 2022-001 Finding Synopsis: During the year ended June 30, 2022, the District could not provide adequate supporting documentation for the public and nonpublic enrollment and low income counts that were used to allocate Title I services to District buildings. Action Steps: The District will implement additional controls in order to ensure that all necessary calculations are correctly computed and supported by appropriate supporting documentation. Contact Person(s): Zack Suhre, Director of Finance Anticipated Completion Date: 6/30/2023
View Audit 22314
The Homeless Alliance, Inc.
OK
Subrecipient Monitoring Special Tests & Provisions Matching / Level of Effort / Earmarking § 200.334
Finding ? 2022-001 ? Inadequate Records Retention Federal AL# 14.241 ? Housing Opportunities for Persons with AIDS Criteria: Financial records, supporting documents, statistical records, and all other non-Federal entity records pertinent to a Federal award must be retained for a period of three year...
Finding ? 2022-001 ? Inadequate Records Retention Federal AL# 14.241 ? Housing Opportunities for Persons with AIDS Criteria: Financial records, supporting documents, statistical records, and all other non-Federal entity records pertinent to a Federal award must be retained for a period of three years from the date of submission of the final expenditure report or, for Federal awards that are renewed quarterly or annually, from the date of the submission of the quarterly or annual financial report, respectively, as reported to the Federal awarding agency or pass-through entity in the case of a subrecipient (2 CFR ?200.334). Condition: Documentation supporting the Housing Quality Standards inspections to ensure housing met quality standards listed in 24 CFR ?574.310(b)(1)-(2) for the special tests and provisions compliance requirement for AL# 14.241 was missing. Cause and Effect: Policies and procedures regarding records retention is not in accordance with 2 CFR ?200.334 as it does not explicitly state a time period for records retention. As a result, events occurred during the year with no records retained as support. Recommendation: We recommend management update the written records retention policies and procedures to include a time period that is in accordance with 2 CFR ?200.334 and then communicate that policy to all employees to following during the daily course of operations. Additionally, we recommend an annual review of the policies and procedures to ensure continued compliance with 2 CFR ?200.334. Management?s Response: Homeless Alliance management agrees with the finding. Finding 2022-00 1 Response and Corrective Action In conjunction with our FY22 annual audit, please see the agency's corrective action plan below: Condition: Documentation supporting the Housing Quality Standards inspections to ensure housing met quality standards listed in 24 CFR ?574.3 10(b)(1)-(2) for the special tests and provisions compliance requirement for AL# 14.241 was missing. Corrective action: The agency has hired a full time compliance specialist for the program in which the finding occurred. The compliance specialist will be responsible for ensuring that all required documentation is retained appropriately. Moreover, agency management will update our written records retention policy to include a time period that is in accordance with 2 CFR 200.334 and communicate that policy to all employees. An annual management review of the agency's records retention policy will also be implemented. Expected completion date: June 30, 2023 Party Responsible: Haley Phelps Contact information: 405-415-8410 hphelps@homelessalliance.org
View Audit 21392
Finding 16143 (2022-021)
Material Weakness 2022
State of Washington C/o Office of Financial Management
WA
Subrecipient Monitoring
Finding: The Department of Commerce did not have adequate internal controls over and did not comply with requirements to perform risk assessments for subrecipients of the Coronavirus State and Local Fiscal Recovery Funds. Questioned Costs: Assistance Listing # 21.027 COVID-19 Amount $0 Sta...
Finding: The Department of Commerce did not have adequate internal controls over and did not comply with requirements to perform risk assessments for subrecipients of the Coronavirus State and Local Fiscal Recovery Funds. Questioned Costs: Assistance Listing # 21.027 COVID-19 Amount $0 Status: Corrective action in progress Corrective Action: The Department implemented procedures to strengthen internal controls to ensure the program complies with the subrecipient monitoring risk assessment requirements. The Homelessness Assistance Unit managing director completed the following corrective actions: ? Updated the unit risk assessment procedures to require risk assessment forms to be completed prior to contract execution for all subawards. ? Reviewed 2 CFR 200.332 to ensure procedures are updated to comply with all requirements for pass-through entities. ? Reviewed the updated procedures and risk assessment form with the Department?s central contract office. The federal team managers provided training to current staff and new hires on the updated procedures and are responsible for reviewing completed risk assessments. The Homelessness Assistance Unit managing director will perform a review of the process at the end of the current fiscal year to ensure procedures have been followed and the form is adequate to capture all required elements. Completion Date: Estimated September 2023 Agency Contact: Gena Allen Internal Control Officer PO Box 42525 Olympia, WA 98504-2525 (360) 480-5149 Gena.Allen@Commerce.wa.gov
View Audit 23129
Finding 16142 (2022-020)
Material Weakness 2022
State of Washington C/o Office of Financial Management
WA
Subrecipient Monitoring Reporting Allowable Costs / Cost Principles
Finding: The Office of Financial Management did not have adequate internal controls over and did not comply with reporting requirements for the Coronavirus State and Local Fiscal Recovery Funds. Questioned Costs: Assistance Listing # 21.027 COVID-19 Amount $0 Status: Corrective action comp...
Finding: The Office of Financial Management did not have adequate internal controls over and did not comply with reporting requirements for the Coronavirus State and Local Fiscal Recovery Funds. Questioned Costs: Assistance Listing # 21.027 COVID-19 Amount $0 Status: Corrective action complete Corrective Action: The Office has continued to strengthen internal controls for the Coronavirus State and Local Fiscal Recovery Fund (CSLFRF) reporting to ensure compliance with the federal requirements. As of May 2022, the Office: ? Transitioned the primary responsibility for centralized CSLFRF reporting to the Statewide Accounting Division. ? Hired a Budget and Grants Coordinator with experience in federal reporting to oversee the reporting process. The Office will continue to: ? Monitor updates to the U.S Treasury?s Project and Expenditure Report User Guide. ? Improve the quarterly reporting template and assist state agencies during the reporting process. ? Ensure reported amounts, including corrections or adjustments made during the reporting period, are properly tracked and documented for the subsequent reporting cycles. ? Perform reconciliations of reported expenditures to ensure agency expenditures are accurately reported, allowing for adjustments/ corrections required due to issues with the reporting system. ? Ensure reported expenditures are accurate and adequately supported by accounting records before the information is uploaded to the federal reporting system. ? Document correspondences with the U.S. Treasury when system errors are identified and resolutions recommended by the grantor, if received. Internal procedures have been developed to formally document the reporting process. Completion Date: May 2023 Agency Contact: Brian Tinney Statewide Accounting Director PO Box 43127 Olympia, WA 98504-3127 (564) 999-1781 brian.tinney@ofm.wa.gov
View Audit 23129
Finding 16141 (2022-019)
Material Weakness 2022
State of Washington C/o Office of Financial Management
WA
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.1 § 200.410 § 200.516
Finding: The Department of Commerce did not have adequate internal controls over and did not comply with requirements for monitoring subrecipients to ensure payments were allowable, properly supported, and met period of performance requirements for the Coronavirus State and Local Fiscal Recovery Fu...
Finding: The Department of Commerce did not have adequate internal controls over and did not comply with requirements for monitoring subrecipients to ensure payments were allowable, properly supported, and met period of performance requirements for the Coronavirus State and Local Fiscal Recovery Funds. Questioned Costs: Assistance Listing # 21.027 COVID-19 Amount $28,886,606 Status: Corrective action in progress Corrective Action: The Department implemented procedures to strengthen internal controls to ensure program expenditures are allowable, properly supported, and in compliance with the subrecipient fiscal monitoring requirements. The Homelessness Assistance Unit managing director completed the following corrective actions in July 2022: ? Updated unit reimbursement procedures to include a requirement for specific supporting documentation to accompany payment requests from all subrecipients. ? Provided training to staff on reviewing supporting documentation to ensure expenditures reconcile with reimbursement requests and to verify expenditures are within the period of performance. ? Reviewed 2 CFR 200.332 and updated procedures to include additional requirements for pass-through entities. ? Worked with the Department?s internal control officer for review and feedback of the updated procedures. The managing director will perform a review of the reimbursement process during the next fiscal year which begins July 1, 2023, to ensure procedures are followed. The Department increased the number of client files reviewed during program monitoring. The client file review included verifying household assistance expenses were allowable and incurred within the period of performance. Since the Department received the Coronavirus State and Local Fiscal Recovery Funds through legislative appropriation, resolution of the questioned costs with the grantor will be managed by the Office of Financial Management. Completion Date: Estimated September 2023 Agency Contact: Gena Allen Internal Control Officer PO Box 42525 Olympia, WA 98504 (360) 480-5149 Gena.Allen@Commerce.wa.gov
View Audit 23129 Questioned Costs: $1
Finding 16140 (2022-018)
Material Weakness 2022
State of Washington C/o Office of Financial Management
WA
Questioned Costs Allowable Costs / Cost Principles Reporting § 200.334 § 200.335 § 200.336 § 200.337 § 200.410
Finding: The Office of Financial Management did not have adequate internal controls over and did not comply with requirements to ensure Coronavirus State and Local Fiscal Recovery Funds were used only for allowable activities. Questioned Costs: Assistance Listing # 21.027 COVID-19 Amount $30...
Finding: The Office of Financial Management did not have adequate internal controls over and did not comply with requirements to ensure Coronavirus State and Local Fiscal Recovery Funds were used only for allowable activities. Questioned Costs: Assistance Listing # 21.027 COVID-19 Amount $300,000,000 Status: Corrective action not taken Corrective Action: The Office does not concur with the audit finding. The state of Washington created a separate fund to track the Coronavirus State and Local Fiscal Recovery Fund (CSLFRF) expenditures. The state, through legislation, approved the transfer from the CSLFRF account to various state transportation accounts. The Office reaffirms that all expenditures from the transportation accounts that received the CSLFRF funds were used to maintain government services. The State Administrative and Accounting Manual requires all state agencies to establish internal controls over payments for goods and services, including ensuring payments are lawful and for proper purposes, reviewing payments to ensure they are supported, as well as documenting the review of all payments. State agencies continued to follow their established internal controls to ensure expenditures from the transportation accounts were proper and allowable for both non-CSLFRF and CSLFRF funds. The Office will continue to: ? Work with the U.S. Treasury through upcoming desk audits to ensure no questioned costs are required to be repaid. ? Document all correspondence with the grantor during the audit resolution process. Completion Date: Not applicable Agency Contact: Brian Tinney Statewide Accounting Director PO Box 43127 Olympia, WA 98504-3127 (564) 999-1781 brian.tinney@ofm.wa.gov
View Audit 23129 Questioned Costs: $1
Finding 16139 (2022-017)
Material Weakness 2022
State of Washington C/o Office of Financial Management
WA
Subrecipient Monitoring Special Tests & Provisions Allowable Costs / Cost Principles
Finding: The Department of Commerce did not have adequate internal controls over and did not comply with reporting requirements for the Emergency Rental Assistance program. Questioned Costs: Assistance Listing # 21.023 COVID-19 Amount $0 Status: Corrective action in progress Corrective A...
Finding: The Department of Commerce did not have adequate internal controls over and did not comply with reporting requirements for the Emergency Rental Assistance program. Questioned Costs: Assistance Listing # 21.023 COVID-19 Amount $0 Status: Corrective action in progress Corrective Action: The Department implemented procedures to strengthen internal controls to ensure compliance with reporting and special test compliance requirements. In December 2021, the Department contracted with a vendor skilled in performing data analytics. The vendor: ? Helped aggregate the data required in the monthly and quarterly reports submitted to Treasury. ? Worked with the Department to create a report form, with embedded data validation checks, to ensure data quality and accuracy. The Department updated its process to document review of the aggregated report form data prior to submission to Treasury. Additionally, bi-monthly meetings are held with the vendor staff to ensure understanding of any updated Emergency Rental Assistance reporting requirements and discuss potential impact to the data aggregation process. Funding for this program ends June 30, 2023. The Department will follow these updated procedures until final reporting is completed. Completion Date: Estimated July 2023 Agency Contact: Gena Allen Internal Control Officer PO Box 42525 Olympia, WA 98504 (360) 480-5149 Gena.Allen@Commerce.wa.gov
View Audit 23129
Finding 16138 (2022-016)
Material Weakness 2022
State of Washington C/o Office of Financial Management
WA
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.1 § 200.410 § 200.516
Finding: The Department of Commerce did not have adequate internal controls over and did not comply with requirements to ensure payments to subrecipients of the Emergency Rental Assistance program were allowable and properly supported. Questioned Costs: Assistance Listing # 21.023 COVID-19 A...
Finding: The Department of Commerce did not have adequate internal controls over and did not comply with requirements to ensure payments to subrecipients of the Emergency Rental Assistance program were allowable and properly supported. Questioned Costs: Assistance Listing # 21.023 COVID-19 Amount $255,642,551 Status: Corrective action in progress Corrective Action: The Department implemented procedures to strengthen internal controls to ensure Emergency Rental Assistance program expenditures are allowable, properly supported, and in compliance with the subrecipient fiscal monitoring requirements. The Homelessness Assistance Unit managing director completed the following corrective actions in September 2022: ? Updated unit reimbursement procedures to include a requirement for specific supporting documentation to accompany payment requests from all subrecipients. ? Provided training to staff on reviewing supporting documentation to ensure expenditures reconcile with reimbursement requests and to verify expenditures are within the period of performance. ? Reviewed 2 CFR 200.332 and updated procedures to include additional requirements for pass-through entities. ? Worked with the Department?s internal control officer for review and feedback of the updated procedures. The managing director will perform a review of the reimbursement process during the next fiscal year, which begins July 1, 2023, to ensure procedures are followed. The Department will consult with the federal grantor to discuss the audit results. Completion Date: Estimated September 2023 Agency Contact: Gena Allen Internal Control Officer PO Box 42525 Olympia, WA 98504-2525 (360) 480-5149 Gena.Allen@Commerce.wa.gov
View Audit 23129 Questioned Costs: $1
Finding 16113 (2022-015)
Material Weakness 2022
State of Washington C/o Office of Financial Management
WA
Subrecipient Monitoring Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking
Finding: The Office of Financial Management did not have adequate internal controls over and did not comply with reporting requirements for the Coronavirus Relief Fund. Questioned Costs: Assistance Listing # 21.019 COVID-19 Amount $0 Status: Corrective action complete Corrective Action: ...
Finding: The Office of Financial Management did not have adequate internal controls over and did not comply with reporting requirements for the Coronavirus Relief Fund. Questioned Costs: Assistance Listing # 21.019 COVID-19 Amount $0 Status: Corrective action complete Corrective Action: The Office had controls in place for the Coronavirus Relief Fund (CRF) reporting requirements to ensure reported amounts, including corrections or adjustments made during the reporting period, were properly tracked and documented for subsequent reporting cycles. The Office performed continual monitoring of CRF expenditures to ensure the total grant expenditures reported were complete and accurate. The Office?s Statewide Accounting staff took over the responsibility for reviewing and certifying cycle 8 to 10 reports. Each report was reviewed prior to submission and documentation of the review was adequately maintained. The review ensured amounts submitted on the reports reconciled to supporting documentation provided by agencies at the time the reports were prepared. However, system issues in the federal reporting system created challenges in documenting changes to the templates as errors appeared and were subsequently corrected for the reporting cycle. For the final cycle 10 report, the Office ensured the cumulative amounts on the CRF report were supported by the underlying accounting records and performed a complete reconciliation of expenditures to the totals reported for each expenditure category. All revisions and resubmissions of the final report were completed in cycle 10. No additional revisions are required at this time. The final report was submitted in January 2023 and the grant is in its closeout phase. The Office considers this issued resolved. The conditions noted in this finding were previously reported in finding 2021-014. Completion Date: January 2023 Agency Contact: Brian Tinney Statewide Accounting Director PO Box 43127 Olympia, WA 98504-3127 (564) 999-1781 brian.tinney@ofm.wa.gov
View Audit 23129
State of Washington C/o Office of Financial Management
WA
Allowable Costs / Cost Principles Questioned Costs Subrecipient Monitoring § 200.1 § 200.410 § 200.516
Finding: The Department of Social and Health Services improperly charged $390 to the Coronavirus Relief Fund. Questioned Costs: Assistance Listing # 21.019 COVID-19 Amount $390 Status: Corrective action in progress Corrective Action: The Department concurs with the finding. Since the De...
Finding: The Department of Social and Health Services improperly charged $390 to the Coronavirus Relief Fund. Questioned Costs: Assistance Listing # 21.019 COVID-19 Amount $390 Status: Corrective action in progress Corrective Action: The Department concurs with the finding. Since the Department received CRF funding through legislative appropriation, resolution of the questioned costs with the grantor will be managed by the Office of Financial Management. Completion Date: Estimated October 2023 Agency Contact: Richard Meyer External Audit Compliance Manager PO Box 45804 Olympia, WA 98504-5804 (360) 664-6027 Richard.Meyer@dshs.wa.gov
View Audit 23129 Questioned Costs: $1
State of Washington C/o Office of Financial Management
WA
Allowable Costs / Cost Principles Questioned Costs Subrecipient Monitoring § 200.1 § 200.410
Finding: The Department of Corrections improperly charged $37,392 to the Coronavirus Relief Fund. Questioned Costs: Assistance Listing # 21.019 COVID-19 Amount $37,392 Status: Corrective action complete Corrective Action: The Department concurs that the questioned costs identified by th...
Finding: The Department of Corrections improperly charged $37,392 to the Coronavirus Relief Fund. Questioned Costs: Assistance Listing # 21.019 COVID-19 Amount $37,392 Status: Corrective action complete Corrective Action: The Department concurs that the questioned costs identified by the auditors resulted from an employee?s overpayment inappropriately charged to the Coronavirus Relief Fund (CRF). The Department is committed to ensuring compliance with federal grant requirements. In response to this audit finding, the Department: ? Reviewed controls around payroll overpayments and developed a process to ensure they are not included in any future federal funding transfers. ? Reviewed and identified allowable costs that were not initially charged to the grant which would compensate for the questioned costs identified. The identified costs have been filed with the original transfer journal voucher and will be provided to the Office of Financial Management (OFM). Since the Department received CRF funding through legislative appropriation, resolution of the questioned costs with the grantor will be managed by the OFM. Completion Date: June 2023 Agency Contact: Anita Kendall Senior Director, Business Services PO Box 41106 Olympia, WA 98504-1106 (360) 480-7915 Anita.kendall@doc1.wa.gov
View Audit 23129 Questioned Costs: $1
Finding 16110 (2022-012)
Material Weakness 2022
State of Washington C/o Office of Financial Management
WA
Subrecipient Monitoring Internal Control / Segregation of Duties § 200.332
Finding: The Washington State Department of Transportation did not have adequate controls over and did not comply with requirements to perform risk assessments for subrecipients of the Formula Grants for Rural Areas program. Questioned Costs: Assistance Listing # 20.509 20.509 COVID-19 Amoun...
Finding: The Washington State Department of Transportation did not have adequate controls over and did not comply with requirements to perform risk assessments for subrecipients of the Formula Grants for Rural Areas program. Questioned Costs: Assistance Listing # 20.509 20.509 COVID-19 Amount $0 Status: Corrective action in progress Corrective Action: The Washington State Department of Transportation (WSDOT) concurs with the finding and is in the process of implementing the audit recommendations. Specifically, the Department?s Public Transportation Division will ensure it performs risk assessments for all subrecipients receiving federal subawards regardless of when WSDOT executes the related contract. As of February 2023, the Public Transportation Division updated its risk assessment process and plans to complete all risk assessments by July 1, 2023. Completion Date: Estimated July 2023 Agency Contact: Jesse Daniels External Audit Liaison PO Box 47320 Olympia, WA 98504-7320 (360) 705-7035 danielje@wsdot.wa.gov
View Audit 23129
Finding 16107 (2022-006)
Material Weakness 2022
State of Washington C/o Office of Financial Management
WA
Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions
Finding: The Employment Security Department did not have adequate internal controls over and did not comply with federal requirements to conduct case reviews for the Benefit Accuracy Measurement program of the Unemployment Insurance program in a timely manner. Questioned Costs: Assistance Listin...
Finding: The Employment Security Department did not have adequate internal controls over and did not comply with federal requirements to conduct case reviews for the Benefit Accuracy Measurement program of the Unemployment Insurance program in a timely manner. Questioned Costs: Assistance Listing # 17.225 17.225 COVID-19 Amount $0 Status: Corrective action in progress Corrective Action: Historically, the Benefit Accuracy Measurement (BAM) unit has been challenged to maintain full levels of staffing. Staff turnover, long training requirements, and unique skill sets make these positions difficult to maintain. The BAM Unit currently has one vacancy and is expected to have more with upcoming retirements. The Department is currently in a hiring freeze for Unemployment Insurance administrative funding, furthering the challenge to fully staff the unit and meet program requirements. Once the hiring freeze is lifted, the unit will fill the vacant position. The Department anticipates the unit will meet federally mandated timelines for case reviews when the unit is fully staffed and trained. The Department continues to partner and frequently communicate with the U.S. Department of Labor (USDOL) Regional Offices to discuss staffing and training models. The Quality Assurance Manager and the Case Review Supervisor are committed to routinely monitor caseload, workload, and the overall assurance of meeting the BAM operations performance goals and measures as set forth by USDOL. The conditions noted in this finding were previously reported in findings 2021-005 and 2020-011. Completion Date: Estimated June 2024 Agency Contact: Jay Summers External Audit Manager PO Box 9046 Olympia, WA 98507-9046 (360) 529-6718 Joshua.Summers@esd.wa.gov
View Audit 23129
Finding 16106 (2022-005)
Significant Deficiency 2022
State of Washington C/o Office of Financial Management
WA
Subrecipient Monitoring Internal Control / Segregation of Duties Equipment & Real Property Management
Finding: The Employment Security Department did not have adequate internal controls to ensure it submitted accurate monthly reports for the Unemployment Insurance program. Questioned Costs: Assistance Listing # 17.225 17.225 COVID-19 Amount $0 Status: Corrective action complete Correctiv...
Finding: The Employment Security Department did not have adequate internal controls to ensure it submitted accurate monthly reports for the Unemployment Insurance program. Questioned Costs: Assistance Listing # 17.225 17.225 COVID-19 Amount $0 Status: Corrective action complete Corrective Action: The Department implemented a secondary review of the monthly ETA 9055 performance report to verify the data pulled from source documentation is accurately represented prior to submitting to the federal reporting system. Completion Date: May 2023 Agency Contact: Jay Summers External Audit Manager PO Box 9046 Olympia, WA 98507-9046 (360) 529-6718 Joshua.Summers@esd.wa.gov
View Audit 23129
Finding 16104 (2022-004)
Significant Deficiency 2022
State of Washington C/o Office of Financial Management
WA
Subrecipient Monitoring Procurement, Suspension & Debarment Allowable Costs / Cost Principles
Finding: The Department of Health did not have adequate internal controls to ensure payments to providers were allowable, met cost principles, and were within the period of performance for the Special Supplemental Nutrition Program for Women, Infants, and Children. Questioned Costs: Assistance L...
Finding: The Department of Health did not have adequate internal controls to ensure payments to providers were allowable, met cost principles, and were within the period of performance for the Special Supplemental Nutrition Program for Women, Infants, and Children. Questioned Costs: Assistance Listing # 10.557 10.557 COVID-19 Amount $0 Status: Corrective action not taken Corrective Action: The Department disagrees with the auditor?s assessment of a significant deficiency in internal controls over the consolidated contract provider payment process for the Special Supplemental Nutrition Program for Women, Infants, and Children (WIC). The Department has established processes in place to ensure payments are allowable, meet cost principles, and comply with period of performance requirements for the WIC program. These include: ? Perform annual review and approval of detailed subrecipient budgets. ? Compare invoice amounts to budgeted amounts for reasonableness before payment approval. ? Provide subrecipients regular technical assistance and training on applicable policies related to fiscal and programmatic processes. ? Conduct biennial program and fiscal monitoring visits to subrecipients as part of the Department?s monitoring procedures. In addition, the WIC program has monitoring controls in place and evidence of review at the program level. The quality assurance program staff maintain a detailed payment log that documents review and approval and details any amounts that need to be withheld until issues with invoice support are resolved. These reviews are to be completed within the 10-day period before payment is released. Similar conditions noted in this finding were previously reported in finding 2021-004. Completion Date: Not applicable Agency Contact: Jeff Arbuckle External Audit Manager PO Box 47890 Olympia, WA 98504-7890 (360) 701-0798 Jeff.Arbuckle@doh.wa.gov
View Audit 23129
Finding 16095 (2022-002)
Material Weakness 2022
South San Francisco Unified School District
CA
Equipment & Real Property Management Questioned Costs Procurement, Suspension & Debarment
Due to the need to get the hotspots out to the students quickly for virtual learning during the pandemic, staff was not able to maintain very good record-keeping of the devices distributed, which is required to meet the very strict requirements of this new grant funding. For similar grants in the fu...
Due to the need to get the hotspots out to the students quickly for virtual learning during the pandemic, staff was not able to maintain very good record-keeping of the devices distributed, which is required to meet the very strict requirements of this new grant funding. For similar grants in the future, a designated individual will be assigned to oversee the distribution of devices at all sites in the district to ensure they are maintaining the required information.
View Audit 19597 Questioned Costs: $1
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