Corrective Action Plans

Finding 9741 (2022-004)

Material Weakness 2022

State of Illinois

IL

Questioned Costs Subrecipient Monitoring § 200.303 § 200.332

The IDHS will implement fiscal and administrative reviews of IHDA and program monitoring procedures.

View Audit 13503 Questioned Costs: $1

Finding 9740 (2022-003)

Material Weakness 2022

State of Illinois

IL

Subrecipient Monitoring Cash Management Material Weakness § 200.303 § 200.305

A vendor was utilized in Fiscal Year 2023 to assist the State with these tasks. For Fiscal Year 2024, IDOR’s role was transitioned from IDOR to the Illinois Department of Human Services.

View Audit 13503

Finding 9661 (2022-003)

Material Weakness 2022

Trumbull County

OH

Subrecipient Monitoring Reporting § 200.1 § 200.414 § 200.502 § 200.510

During 2023, the newly elected County Auditor took on an active role in tracking the Coronavirus State and Local Fiscal Recovery Funds by preparing and maintaining spreadsheets so that the Commissioners have the most current information for making decisions. The County Auditor attends or watches/li...

During 2023, the newly elected County Auditor took on an active role in tracking the Coronavirus State and Local Fiscal Recovery Funds by preparing and maintaining spreadsheets so that the Commissioners have the most current information for making decisions. The County Auditor attends or watches/listens to the Commissioners’ meetings to make sure that she is updating the spreadsheets with all action taken by the Commissioners. Before submitting the Schedule of Expenditures of Federal Awards for the 2023 audit, we will consult with the Commissioners’ Office and the County Auditor to make sure that we are reporting the transactions correctly based on the spreadsheets prepared and maintained for such purposes.

View Audit 13388

Finding 9598 (2022-002)

None 2022

Heartland Coalition for the Homeless, Inc.

FL

Allowable Costs / Cost Principles Subrecipient Monitoring Reporting

Views of Responsible Officials: Inquiries regarding the effort spent on grants were made to the subrecipients prior to payment of funds. The verification was sometime verbal and/or based on knowledge of work performed. The Organization and its subrecipients work closely together, and the Organizatio...

Views of Responsible Officials: Inquiries regarding the effort spent on grants were made to the subrecipients prior to payment of funds. The verification was sometime verbal and/or based on knowledge of work performed. The Organization and its subrecipients work closely together, and the Organization management was able to observe the activities of the subrecipient employees. In the future, the Organization will obtain documentation of time and effort spent on the grants.

View Audit 13288

Finding 9441 (2022-005)

Material Weakness 2022

League for Innovation in the Community College

AZ

Subrecipient Monitoring

U.S. Department of Health and Human Services Passed through Health Research & Educational Trust (HRET), Federal Financial Assistance Listing #93.318, 87728, Protecting and Improving Health Globally: Building and Strengthening Public Health Impact, Systems, Capacity, and Security Finding Summary: The...

U.S. Department of Health and Human Services Passed through Health Research & Educational Trust (HRET), Federal Financial Assistance Listing #93.318, 87728, Protecting and Improving Health Globally: Building and Strengthening Public Health Impact, Systems, Capacity, and Security Finding Summary: The Organization’s subrecipient agreements did not include all of the required provisions as required by Uniform Guidance section 200.332. Additionally, the Organization was not reviewing audit requirements for subrecipients. Management’s Response and Corrective Action Plan: We are working to implement additional review controls in order to ensure that subrecipient agreements contain all required provisions and that the subrecipients are monitored. Responsible Individuals: Rufus Glasper, President and CEO, and Cynthia Wilson, Vice President for Learning and Chief Impact Officer Anticipated Completion Date: January 2024

View Audit 12931

Finding 8718 (2022-005)

Material Weakness 2022

Cardiovascular Center Corporation of Puerto Rico and the Caribbean

PR

Questioned Costs Eligibility Subrecipient Monitoring

Finding No. 2022-005 - Activities Allowed or Unallowed, Eligible Uses - Premium Pay Condition During our examination, we noted three (3) instances, which based on the regulation previously indicated, the premium pay was paid to employees whose wages are higher than 150 percent of the Puerto Rico ...

Finding No. 2022-005 - Activities Allowed or Unallowed, Eligible Uses - Premium Pay Condition During our examination, we noted three (3) instances, which based on the regulation previously indicated, the premium pay was paid to employees whose wages are higher than 150 percent of the Puerto Rico median annual wage of $30,750. Corporation response The Corporation agrees with the finding. Corrective Action Plan Upon receipt of the audit findings, we initiated an immediate review of our premium pay practices and expendih1re related to the American Rescue Plan Act, Public 117-2 ("ARP") We are implementing quick corrective actions to address the identified deficiencies and ensure compliance with allowable uses for future activities as outlined in the ARP Act. The Corporation will establish a communication with the Health Department of Puerto Rico to obtain instructions for the correction of this non-compliance event and questioned cost appointed by external auditors. Names of the contact persons responsible for corrective action plan Jesus A. Rodriguez Aviles - Financial Planning and Analysis Associate Director Cecilia Robles Kakiuchi - Financial Planning and Analysis Director Anticipated Completion Date Fiscal Year 2024

View Audit 11856 Questioned Costs: $1

Finding 8714 (2022-008)

Material Weakness 2022

Cardiovascular Center Corporation of Puerto Rico and the Caribbean

PR

Reporting Procurement, Suspension & Debarment Subrecipient Monitoring

Finding No. 2022-008 - Provider Relief Fund Reporting Time Period Condition The Corporation did not report the entire amount of Provider Relief Funds expensed during Period 1 by the Reporting Time Period. Corporation response The Corporation agrees with the finding. Corrective Action Plan Upon...

Finding No. 2022-008 - Provider Relief Fund Reporting Time Period Condition The Corporation did not report the entire amount of Provider Relief Funds expensed during Period 1 by the Reporting Time Period. Corporation response The Corporation agrees with the finding. Corrective Action Plan Upon receipt of the audit findings, we initiated an immediate review of our reporting procedures. We have identified specific areas that require attention and are implementing immediate corrective actions to address the identified deficiencies. ■ Policies and Procedures Review - Simultaneously, we are reviewing our existing policies and procedures related to federal awards reporting. This includes a reassessment of reporting timelines, data validation processes, and the overall framework for ensuring accuracy and completeness in our reports. ■ Staff Training and Development - Recognizing the critical role of our personnel in the reporting process, we are providing additional training to the individuals involved. This training will emphasize the importance of adherence to reporting guidelines, accurate data entry, and the significance of meeting established deadlines. • Communication Protocol Enhancement - We recognize the importance of effective communication regarding reporting processes. To address this, we are enhancing our communication protocols to ensure that all relevant stakeholders are informed of reporting requirements, timelines, and any changes to procedures. • Monitoring - The Corporation designated the Financial Planning and Analysis Associate Director in charge of monitoring the compliance with the federal awards reporting requirements. • Reporting Update - Since the Health Resources and Service Administration reporting portal is already closed, the Corporation will initiate a communication process with the Health Resources and Service Administration to inform about the funds not reported due to timing difference. Names of the CQJJJact persons responsible for corrective action plan Jesus A Rodriguez Aviles - Financial Planning and Analysis Associate Director Cecilia Robles Kakiuchi - Financial Planning and Analysis Director Anticipated Completion Date Fiscal year 2024

View Audit 11856

Finding 8713 (2022-006)

Significant Deficiency 2022

Cardiovascular Center Corporation of Puerto Rico and the Caribbean

PR

Subrecipient Monitoring Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.512

Finding No. 2022-006 - Audit Requirements for Auditees - Report Submission Condition The data collection form and the reporting package for the year ended on June 30, 2022, was not submitted to the Federal Audit Clearinghouse within the timeframe prescribed by the Uniform Guidance. Corporation resp...

Finding No. 2022-006 - Audit Requirements for Auditees - Report Submission Condition The data collection form and the reporting package for the year ended on June 30, 2022, was not submitted to the Federal Audit Clearinghouse within the timeframe prescribed by the Uniform Guidance. Corporation response The Corporation agrees with the finding. Corrective Action Plan Upon receipt of the audit findings, we initiated an immediate review of our reporting procedures. We have identified specific areas that require attention and are implementing quick corrective actions to address the identified deficiencies. ■ Policies and Procedures Review - Simultaneously, we are reviewing our existing policies and procedures related to federal awards reporting. This includes a reassessment of reporting tirnelines, data validation processes, and the overall framework for ensuring accuracy and completeness in our reports. ■ Staff Training and Development - Recognizing the critical role of our personnel in the reporting process, we are providing additional training to the individuals involved. This training will emphasize the importance of adherence to reporting guidelines, accurate data entry, and the significance of meeting established deadlines. ■ Communication Protocol Enhancement - We recognize the importance of effective communication regarding reporting processes. To address this, we are enhancing our communication protocols to ensure that all relevant stakeholders are informed of reporting requirements, timelines, and any changes to procedures. ■ Monitoring - The Corporation designated the Financial Planning and Analysis Associate Director in charge of monitoring the compliance with the federal awards reporting requirements. Names of the contact persons responsible for corrective action plan Jesus A. Rodriguez Aviles - Financial Planning and Analysis Associate Director Cecilia Robles Kakiuchi - Financial Planning and Analysis Director Anticipated Completion Date Fiscal Year 2024

View Audit 11856

Finding 8712 (2022-004)

Material Weakness 2022

Cardiovascular Center Corporation of Puerto Rico and the Caribbean

PR

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

Finding No. 2022-004 - Monthly Reporting Condition During our audit procedures regarding the compliance requirement related to reporting, we noted that, during the fiscal year ended June 30, 2022: • The Corporation was not able to provide audit evidence for the submission of fifteen (15) monthl...

Finding No. 2022-004 - Monthly Reporting Condition During our audit procedures regarding the compliance requirement related to reporting, we noted that, during the fiscal year ended June 30, 2022: • The Corporation was not able to provide audit evidence for the submission of fifteen (15) monthly reports, three (3) for the Coronavirus Relief Fund and twelve (12) for the Coronavirus State and Local Fiscal Recovery Fund. • Five (5) monthly reports were submitted later than its due date as follows: Corporation response The Corporation agrees with the finding. Corrective Action Plan Upon receipt of the audit findings, we initiated an immediate review of our monthly reporting procedures. We have identified specific areas that require attention and are implementing immediate corrective actions to address the identified deficiencies. ■ Policies and Procedures Review - Simultaneously, we are reviewing our existing policies and procedures related to monthly reporting. This includes a reassessing reporting timeline, data validation processes, and the overall framework for ensuring accuracy and completeness in our monthly reports. ■ Staff Training and Development - Recognizing the critical role of our personnel in the reporting process, we are providing additional training to the individuals involved. This training will emphasize the importance of adherence to reporting guidelines, accurate data entry, and the significance of meeting established deadlines. Communication Protocol Enhancement - We recognize the importance of effective communication regarding reporting processes. To address this, we are enhancing us communication protocols to ensure that all relevant stakeholders are informed of reporting requirements, timelines, and any changes to procedures. • Finance Team - The Corporation has changed its management staff structure in the finance and budget department, with the mission of improving the monitoring process and compliance with federal and local regulations. A new Finance and Budget Director and the Associate Director of Finance and Budget have been appointed. Names of the contact persons responsible for corrective action plan Jesus A. Rodriguez Aviles- Financial Planning and Analysis Associate Director Cecilia Robles Kakiuchi - Financial Planning and Analysis Director Anticipated Completion Date Fiscal Year 2024

View Audit 11856

Finding 8630 (2022-003)

Significant Deficiency 2022

St. Joseph County

IN

Subrecipient Monitoring § 200.331 § 200.332

Views of Responsible Official: We concur with the audit finding with respect to the monitoring of subrecipients for the American Rescue Plan funding. The County monitored the subrecipient agreement for the 50% matching requirement, and the subrecipient was paid properly. However, we did not obtain q...

Views of Responsible Official: We concur with the audit finding with respect to the monitoring of subrecipients for the American Rescue Plan funding. The County monitored the subrecipient agreement for the 50% matching requirement, and the subrecipient was paid properly. However, we did not obtain quarterly progress reports on the program. Description of Corrective Action Plan: Effective January 1st, 2024, the County will obtain progress reports on a quarterly basis for all active subrecipient agreements. Completion date: December 20, 2023.

View Audit 11782

Finding 8429 (2022-018)

Material Weakness 2022

Glendive Public Schools

MT

Subrecipient Monitoring Reporting

Response: It is believed that this is due to errors in recording the funds. It is believed that all of the funds were properly expended and accounted for. In conjunction with the response to Finding 007, this has been corrected.

View Audit 11350

Finding 8419 (2022-017)

None 2022

Glendive Public Schools

MT

Subrecipient Monitoring School Nutrition Programs Matching / Level of Effort / Earmarking

Response: The District’s prior auditor declined to provide services for 20-21 and 21-22 due to a scheduling overload. Finding a different auditor to provide services is difficult. The previous auditor was located closer to the District. The newly contracted auditors are located more than 560 miles a...

Response: The District’s prior auditor declined to provide services for 20-21 and 21-22 due to a scheduling overload. Finding a different auditor to provide services is difficult. The previous auditor was located closer to the District. The newly contracted auditors are located more than 560 miles across the state. That coupled with a 100% change in Business Office staff in an 8-month period created delays in submitting materials requested by the auditor and therefore delayed the starting and completion of the audit. A three-year contract with the current auditors has been negotiated and the audit for FY 22-23 started immediately after the completion of this audit.

View Audit 11350

Finding 8165 (2022-004)

Material Weakness 2022

City of Muncie

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.303

FINDING 2022-004 Craig Wright (765)747-4828 Views of Responsible Official: We concur with the findings. Description of Corrective Action Plan: Correcting the audit findings is ongoing. The city has implemented monitoring procedures to review and prevent reoccurring errors. Anticipated Completion Dat...

FINDING 2022-004 Craig Wright (765)747-4828 Views of Responsible Official: We concur with the findings. Description of Corrective Action Plan: Correcting the audit findings is ongoing. The city has implemented monitoring procedures to review and prevent reoccurring errors. Anticipated Completion Date: The internal control monitoring and checks and balances will be implemented immediately and continue going forward.

View Audit 10718

Finding 8164 (2022-003)

Material Weakness 2022

City of Muncie

IN

Subrecipient Monitoring Internal Control / Segregation of Duties Material Weakness § 200.303 § 200.334

FINDING 2022-003 Craig Wright (765)747-4828 Views of Responsible Official: We concur with the findings. Description of Corrective Action Plan: Correcting the audit findings is ongoing. The city has implemented monitoring procedures to review and prevent reoccurring errors and have updated our polici...

FINDING 2022-003 Craig Wright (765)747-4828 Views of Responsible Official: We concur with the findings. Description of Corrective Action Plan: Correcting the audit findings is ongoing. The city has implemented monitoring procedures to review and prevent reoccurring errors and have updated our policies and procedures. Anticipated Completion Date: The internal control monitoring and checks and balances will be implemented immediately and continue going forward.

View Audit 10718

Finding 8080 (2022-001)

Significant Deficiency 2022

County of Grundy

MO

Reporting Subrecipient Monitoring § 200.510

Federal Agency: U.S. Department of Agriculture, U.S. Department of Justice, U.S. Department of the Treasury and U.S. Department of Homeland Security Program Name: Emergency Watershed Protection Program; Drug Court Discretionary Grant Program; COVID-19 Coronavirus State and Local Fiscal Recovery Fund...

Federal Agency: U.S. Department of Agriculture, U.S. Department of Justice, U.S. Department of the Treasury and U.S. Department of Homeland Security Program Name: Emergency Watershed Protection Program; Drug Court Discretionary Grant Program; COVID-19 Coronavirus State and Local Fiscal Recovery Funds; Emergency Management Performance grants Assistance Listing Number: 10.923, 16.738, 21.027 and 97.042 Responsible Official: Courtney Campbell, County Clerk Views of Responsible Individuals: The SEFA monies had been reported wrong in the past. With this being my first year as County Clerk and my first experience with the budget I also went by what was reported in the past. I am working toward correcting this mistake and tracking the money better so it can be reported correctly.

View Audit 10632

Finding 8017 (2022-001)

Material Weakness 2022

Calhoun County Board of Education

GA

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

FA 2022-001 Strengthen Budgetary Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Internal Control Impact: Material Weakness Compliance Impact: Material Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Throug...

FA 2022-001 Strengthen Budgetary Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Internal Control Impact: Material Weakness Compliance Impact: Material 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 Federal Award Number: S425D200012 (Year: 2020), S425D210012 (Year: 2021) S425U2120012 (Year: 2021) Questioned Costs: $31,131 Prior Year Finding: N/A Description: A review of expenditures charged to the Elementary and Secondary School Emergency Relief Fund program revealed instances in which expenditures had not be properly approved by the pass-through entity. Corrective Action Plans: The Calhoun County School System will ensure that all expenditures charged to the Elementary and Secondary School Emergency Relief Fund are properly approved by the pass-through entity. The Federal Programs Director will verify that all expenditures are reflected in the approved budget or subsequent amendments within the Consolidated Application as required. The Calhoun County School System will follow the procedures listed below to ensure that expenditures are reflected in the approved budget and/or subsequent amendments: The Federal Programs Director and the Finance Director will monitor all original budgets and subsequent amendments to ensure that expenditures have been approved. During monthly leadership meetings, the Federal Programs Director and the Finance Director will verify that all budgets and subsequent amendments have been properly signed off on by the Program Coordinator and the Superintendent in the Consolidated Application. In the event budgets and subsequent amendments are not found to be properly signed off on by the Program Coordinator and the Superintendent, the Federal Programs Director will take steps to ensure that proper sign off is initiated and completed. Estimated Completion Date: September 30, 2024 Contact Person: Pamela Quimbley Telephone: 229-545-7231 ext. 2005 Email: pamquimbley@calhoun.k12.ga.us

View Audit 10491 Questioned Costs: $1

Finding 7981 (2022-004)

Significant Deficiency 2022

YMCA De San Juan (the Young Men's Christian Association of San Juan, Inc.)

PR

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

Corrective action plan The Organization is currently implementing a procedure to strengthen written policies and procedures to evidence its compliance with Federal Programs. Name (s) of person (s) responsible for corrective action Ms. Mabel Román, YMCA Executive Director YMCA Finance Director Antici...

Corrective action plan The Organization is currently implementing a procedure to strengthen written policies and procedures to evidence its compliance with Federal Programs. Name (s) of person (s) responsible for corrective action Ms. Mabel Román, YMCA Executive Director YMCA Finance Director Anticipated completion date January 2024

View Audit 10431

Finding 7979 (2022-003)

Significant Deficiency 2022

YMCA De San Juan (the Young Men's Christian Association of San Juan, Inc.)

PR

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.510

YMCA of San Juan Response The Organization agrees with the finding. YMCA maintains a detailed accounting system subject to periodical reviews by the grantee in each individual grant. The system includes separate bank accounts, job ledgers, individual transactions are registered and in the CDBG-DR pr...

YMCA of San Juan Response The Organization agrees with the finding. YMCA maintains a detailed accounting system subject to periodical reviews by the grantee in each individual grant. The system includes separate bank accounts, job ledgers, individual transactions are registered and in the CDBG-DR program a live platform exists with written procedures adopted by the subgrantee to be eligible to have access to the reimbursement expenses. In order to improve the supervision and reporting the organization is in the active recruitment process and review of individual requirements of the grants such as the CFDA among others. Corrective action plan The Organization is currently implementing a procedure to review the information presented in the SEFA, to segregate from schedule the nonfederal funding expenditures. Name (s) of person (s) responsible for corrective action Ms. Mabel Román, YMCA Executive Director YMCA Finance Director Anticipated completion date December 2023

View Audit 10431

Finding 7976 (2022-001)

Material Weakness 2022

City of Federal Way

WA

Procurement, Suspension & Debarment Subrecipient Monitoring

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE City of Federal Way January 1, 2022 through December 31, 2022 This schedule presents the corrective action the City is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE City of Federal Way January 1, 2022 through December 31, 2022 This schedule presents the corrective action the City 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 City’s internal controls were inadequate for ensuring compliance with federal suspension and debarment requirements. Name, address, and telephone of City contact person: Steve Groom, Finance Director 33325 8th Avenue South, Federal Way, WA 98003-6325 (253) 835-2520 Corrective action the auditee plans to take in response to the finding: The City concurs that maintaining strong internal controls is appropriate. Management is committed to taking immediate corrective action to ensure compliance with federal requirements. Since the enactment of the SLFRF, city staff has made significant efforts to keep up with the multiple and evolving guidelines rules and FAQs issued by Treasury, and attended numerous trainings. Lack of guideline clarity produced information-sharing webinars hosted by reputable state-wide and nation-wide associations such as AWC and GFOA. City staff, management and governing body exercised initial restraint in approving projects for spending of SLFRF funding in order to avoid inadvertently violating a rule issued subsequently. One example is that exemption from Federal supplanting rules came out in later guidance and the City then proceeded relying on that explicit clarification. Our position on this finding is that the rule in question seems to have been clarified after the City’s opportunity to comply had passed. The City remains dedicated to ensuring Federal funds are spent in compliance with all governing laws and regulations. The City’s immediate change being implemented is to eliminate recipients that cannot 1) register on SAM.gov, 2) contractually attest compliance or 3) provide self-attestation. The City believes that adequate controls and procedures are in place and that internal training and communication are the appropriate corrective steps. Anticipated date to complete the corrective action: Oct. 10, 2023

View Audit 10426

Finding 7963 (2022-002)

None 2022

Town of Clinton

MA

Questioned Costs Subrecipient Monitoring Period of Performance § 200.344

The Town of Clinton/School Department will follow grants closeout procedures, consequently, the district will monitor closely all grants spending throughout each grant cycle. For both state-administered and direct grants, regardless of the period of availability, the District must liquidate all obl...

The Town of Clinton/School Department will follow grants closeout procedures, consequently, the district will monitor closely all grants spending throughout each grant cycle. For both state-administered and direct grants, regardless of the period of availability, the District must liquidate all obligations incurred under the award not later than 90 days after the end of the funding period unless an extension is authorized. These procedures have been updated in the Financial Procedures Manual (pages 226-230 under Section G - Timely Obligation of Funds)

View Audit 10379

Finding 7903 (2022-004)

Significant Deficiency 2022

Lifetime Independence for Everyone, Inc. and Subsidiary

TX

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.303

2022-004 – Classification of Consumer Goals – Significant Deficiency in Internal Controls over Compliance Recommendation: The auditor recommends LIFE strengthen policies and procedures over the classification of consumer goals to ensure that the goals in the ILS and DRS systems match and are recorde...

2022-004 – Classification of Consumer Goals – Significant Deficiency in Internal Controls over Compliance Recommendation: The auditor recommends LIFE strengthen policies and procedures over the classification of consumer goals to ensure that the goals in the ILS and DRS systems match and are recorded in the correct categories as defined by ILS Program Standards 5.6.1 Revision 19-1. Action Taken: LIFE Management will: • Conduct a comprehensive review of existing policies/procedures related to the classification of Consumer goals. • Outline the steps for correctly classifying Consumer goals in line with Program Standards. • Conduct mandatory training sessions for all relevant staff on the classification of Consumer goals to ensure understanding and compliance. • Working with the Purchased Services staff, review the goal status of each Consumer at closure, including comparing goals on both data collection systems. • Conduct monthly quality assurance checks and internal audits to ensure the correct classification of Consumer goals. Due Date of Completion: November 30, 2023 Responsible Official: Director of Programs

View Audit 10307

Finding 7902 (2022-003)

Significant Deficiency 2022

Lifetime Independence for Everyone, Inc. and Subsidiary

TX

Matching / Level of Effort / Earmarking Subrecipient Monitoring § 200.303 § 200.430

2022-003 – Payroll Time Approval – Significant Deficiency in Internal Controls over Compliance Recommendation: The Auditor recommends LIFE implement controls for documenting and retaining information to indicate the Entity follows the requirements over 2 CFR section 200.430(i), and that all time cha...

2022-003 – Payroll Time Approval – Significant Deficiency in Internal Controls over Compliance Recommendation: The Auditor recommends LIFE implement controls for documenting and retaining information to indicate the Entity follows the requirements over 2 CFR section 200.430(i), and that all time charged to the grant are reviewed for approval. Action Taken: LIFE Management will: • Review, update and adhere to established policies/procedures that align with the compliance of 2 CFR, 200.430(i). • Implement LIFE’s newly customized timekeeping system that enables accurate recording of time spent on grant-related activities and that ensures capabilities for supervisory review and approval. • Conduct training sessions for all staff to educate them about any updated policies regarding timekeeping procedures, the new online timekeeping portal and adherence to federal regulations. • Schedule internal audits and reviews, at minimum, once a fiscal quarter to ensure that the new timekeeping system is being used correctly and that all time charged to grants is appropriate and compliant with LIFE’s policies/procedures and federal regulations. Due Date of Completion: January 31, 2023 Responsible Official: Executive Director

View Audit 10307

Finding 7887 (2022-001)

Material Weakness 2022

Highline School District No. 401

WA

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

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Highline School District No. 401 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 R...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Highline School District No. 401 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 did not have adequate internal controls for ensuring compliance with federal wage requirements. Name, address, and telephone of District contact person: Andrew Burgess, Controller 15675 Ambaum Blvd SW Burien, WA 98166 (206) 631-3201 Corrective action the auditee plans to take in response to the finding: For Federally funded public works contracts, the district will collect and review all weekly certified payroll reports from contractors and subcontractors to confirm laborers were paid proper prevailing wages Further, the district will ensure that staff (both current and future) that oversee and monitor the distribution and use of Federal funds are trained and made aware of this requirement, and the differences between prevailing wage requirements at the state versus the Federal level. Anticipated date to complete the corrective action: August 31, 2024

View Audit 10286

Finding 7792 (2022-003)

Significant Deficiency 2022

Golden Harvest Food Bank, Inc.

GA

Special Tests & Provisions Subrecipient Monitoring School Nutrition Programs

Finding 2022-003 When orders are generated in Ceres a ship date is established. Occasionally, due to weather, agency staffing, or other issues, the anticipated distribution date will have to change. There are also situations where disruptions in the computer system may require a different date in t...

Finding 2022-003 When orders are generated in Ceres a ship date is established. Occasionally, due to weather, agency staffing, or other issues, the anticipated distribution date will have to change. There are also situations where disruptions in the computer system may require a different date in the system when is available. GHFB takes several measures in making sure the records are secured and stored in an area known by several employees so that once a record is completed it can be filed and inventory integrity is maintained. Person responsible: Norman Stafford...10/1/23 completion date

View Audit 10130

Finding 7790 (2022-001)

Significant Deficiency 2022

Golden Harvest Food Bank, Inc.

GA

Eligibility Subrecipient Monitoring Significant Deficiency

Finding 2022-001 ...

Finding 2022-001 Mercy Church was a new agency in 2022 and signed all agreements July 20, 2022. The annual mandatory Recertification training for all agencies occurs at the end of July and the first of August each year. Therefore, there is an approximate six-week period before the new fiscal year begins October 1. Following recertification, all agencies are activated in CERES for the new year and as a result, Mercy Church was also activated and placed their first order in September shortly before the new fiscal year began. They have been compliant ever since, it was just a matter of timing. Our Community Impact team will ensure that new agencies that are brought on prior to the fiscal year are not activated in our systems until the new fiscal year begins to prevent this in the future. All agencies are trained and monitored for federal compliance on a regular basis. Person responsible: Amy Breitmann...10/1/23 completion date

View Audit 10130

Corrective Action Plans

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