Corrective Action Plans

Finding 1155464 (2024-002)

Material Weakness 2024

Wisconsin Regional Training Partnership INC

WI

Subrecipient Monitoring § 200.303 § 200.332 § 200.521

WRTP has reviewed the organization’s fiscal policy manual including all subsections regarding monitoring responsibilities. Additional training has been provided and completed by management and staff. Management has reviewed all monitoring with the subrecipient in good faith efforts.

View Audit 367749

Finding 1155454 (2024-006)

Material Weakness 2024

County of Allegheny, Pennsylvania

PA

Subrecipient Monitoring § 200.332

B. Corrective action steps taken and/or planned: ACHD will maintain lists of subrecipients used and checklists to help ensure that monitoring activities are performed for each. Also working on establishing a process to incorporate language into our contracts. In addition, ACHD will complete and file...

B. Corrective action steps taken and/or planned: ACHD will maintain lists of subrecipients used and checklists to help ensure that monitoring activities are performed for each. Also working on establishing a process to incorporate language into our contracts. In addition, ACHD will complete and file out of compliance sub recipient forms per the timetable noted in Section D below. C. Timetable of dates for performance of planned corrective action steps including completion date: Slated to begin new process August 1, 2025 for new contracts and/or contract renewals. Once process has been finalized, ACHD Fiscal will also review past agreements that are still in effect. D. Description of monitoring to be performed to ensure corrective action steps are taken: ACHD Financial Manager and Grants Manager will ensure lists and monitoring activities are maintained.

View Audit 367739

Finding 1155453 (2024-005)

Material Weakness 2024

County of Allegheny, Pennsylvania

PA

Reporting Subrecipient Monitoring Matching / Level of Effort / Earmarking

B. Corrective action steps taken and/or planned: ACHD will maintain lists of subrecipients used and checklists to help ensure that monitoring activities are performed for each. Also working on establishing a process to incorporate language into our contracts. In addition, ACHD will complete and file...

B. Corrective action steps taken and/or planned: ACHD will maintain lists of subrecipients used and checklists to help ensure that monitoring activities are performed for each. Also working on establishing a process to incorporate language into our contracts. In addition, ACHD will complete and file out of compliance sub recipient forms per the timetable noted in Section D below. C. Timetable of dates for performance of planned corrective action steps including completion date: Slated to begin new process August 1, 2025 for new contracts and/or contract renewals. Once process has been finalized, ACHD Fiscal will also review past agreements that are still in effect. D. Description of monitoring to be performed to ensure corrective action steps are taken: ACHD Financial Manager and Grants Manager will ensure lists and monitoring activities are maintained.

View Audit 367739

Finding 1155452 (2024-013)

Material Weakness 2024

County of Allegheny, Pennsylvania

PA

Subrecipient Monitoring HUD Housing Programs Special Tests & Provisions

Programs were instruCt'ed to update all current (:1t ﬁles to include the rent reasonableness studies and this should happen annually when the lease is reneWed or any time a client needs to move to. another unit. Providers are also now maintaining a rent reasonableness tracking sheet with all rent re...

Programs were instruCt'ed to update all current (:1t ﬁles to include the rent reasonableness studies and this should happen annually when the lease is reneWed or any time a client needs to move to. another unit. Providers are also now maintaining a rent reasonableness tracking sheet with all rent related inforrnation for units considered for the rent reasonableness analysis, Also, during each monthly invoice review, program staff lookrat each rent payment within each grant and ﬂag any rents that seem excessive and reacho‘ut to the provider with any :questidns:. If the rent is deemed too high. or ineligible, we will ask the provider to remove the amount from the invoice. We also have an updated, HUD approved, Rent Reasonableness policy, which has been provided to all housing providers.

View Audit 367739

Finding 1155447 (2024-008)

Material Weakness 2024

County of Allegheny, Pennsylvania

PA

Subrecipient Monitoring Reporting Procurement, Suspension & Debarment

ACED has filed all past reports. Two staff have been assigned the responsibility of filing the reports in a timely manner. Specifically, they are responsible for checking the Department’s IMS Project Management database monthly, generating a list of all newly funded projects of $30,000 or more, then...

ACED has filed all past reports. Two staff have been assigned the responsibility of filing the reports in a timely manner. Specifically, they are responsible for checking the Department’s IMS Project Management database monthly, generating a list of all newly funded projects of $30,000 or more, then reporting the information into the FSRS reporting system at SAM.gov. Additionally, the responsible staff person receives a notification from the Department’s Contract Coordinator when the contract is executed, to later be shared with HUD. This procedure is outlined in the procedures manual. (p. 37)

View Audit 367739

Finding 1155445 (2024-004)

Material Weakness 2024

County of Allegheny, Pennsylvania

PA

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

B. Corrective action steps taken and/or planned: ACHD will maintain lists of subrecipients used and checklists to help ensure that monitoring activities are performed for each. Also working on establishing a process to incorporate language into our contracts. In addition, ACHD will complete and file...

B. Corrective action steps taken and/or planned: ACHD will maintain lists of subrecipients used and checklists to help ensure that monitoring activities are performed for each. Also working on establishing a process to incorporate language into our contracts. In addition, ACHD will complete and file out of compliance sub recipient forms per the timetable noted in Section D below.C. Timetable of dates for performance of planned corrective action steps including completion date: Slated to begin new process August 1, 2025 for new contracts and/or contract renewals. Once process has been finalized, ACHD Fiscal will also review past agreements that are still in effect. D. Description of monitoring to be performed to ensure corrective action steps are taken: ACHD Financial Manager and Grants Manager will ensure lists and monitoring activities are maintained.

View Audit 367739

Finding 1155444 (2024-003)

Material Weakness 2024

County of Allegheny, Pennsylvania

PA

Subrecipient Monitoring § 200.332

ACHD will maintain lists of subrecipients used and checklists to help ensure that monitoring activities are performed for each. Also working on establishing a process to incorporate language into our contracts. In addition, ACHD will complete and file out of compliance sub recipient forms per the ti...

ACHD will maintain lists of subrecipients used and checklists to help ensure that monitoring activities are performed for each. Also working on establishing a process to incorporate language into our contracts. In addition, ACHD will complete and file out of compliance sub recipient forms per the timetable noted in Section D below. D. Description of monitoring to be performed to ensure corrective action steps are taken: ACHD Financial Manager and Grants Manager will ensure lists and monitoring activities are maintained.

View Audit 367739

Finding 1155439 (2024-002)

Material Weakness 2024

Ichauway Inc.

GA

Subrecipient Monitoring § 200.332

Management will develop and implement formal procedures for subrecipient monitoring that include retention of single audit and compliance audit reports of subrecipients and regular communications to monitor progress and compliance with program objectives.

View Audit 367729

Finding 1155432 (2024-001)

Material Weakness 2024

Semi

CA

Subrecipient Monitoring Reporting § 200.303

Finding Reference Number: 2024-01 Description of Finding: As required by 2 CFR Part 170, Appendix A,, SEMI did not report information on each subaward or amendment of $30,000 or more in federal funds in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) before t...

Finding Reference Number: 2024-01 Description of Finding: As required by 2 CFR Part 170, Appendix A,, SEMI did not report information on each subaward or amendment of $30,000 or more in federal funds in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) before the last day of the month following the month in which the subaward obligation was made or modified. Corrective Action: 1. Update the formal subaward reporting policy with detailed responsibilities, timelines, and review steps.  SEMI’s SAM.gov account administrator will enter the subawards required to be entered in the federal subaward reporting system before the last day of the month following the month in which the subaward obligation was made or modified. This will occur on or soon after the day the subaward is fully executed. 2. Conduct quarterly internal compliance reviews to monitor reporting timeliness and accuracy. Responsible Official: Kevin Bauer (Chief Financial & Business Operations Officer) Melissa Grupen-Shemansky (VP, Technology Communities) Completion Date: Task was completed as of August 22, 2025 Management Response: SEMI concurs with the finding and has implemented the above corrective actions to ensure full compliance with 2 CFR Part 170, Appendix A requirements. Sincerely, Kevin Bauer

View Audit 367721

Finding 1155427 (2024-004)

Material Weakness 2024

Forth Mobility Fund

OR

Procurement, Suspension & Debarment Subrecipient Monitoring Material Weakness § 200.303

2024-004 Conservation Research and Development Program – Assistance Listing #81.086 Recommendation: The Organization should establish written policies and procedures regarding first-tier subawards including tracking and proper internal control procedures. Explanation of disagreement with audit findi...

2024-004 Conservation Research and Development Program – Assistance Listing #81.086 Recommendation: The Organization should establish written policies and procedures regarding first-tier subawards including tracking and proper internal control procedures. Explanation of disagreement with audit findings: There is no disagreement with the audit findings. Action Plan: Effective September 30, 2024, we established written policies and procedures regarding tracking and reporting first-tier subawards under the Federal Funding Accountability and Transparency Act. Moving forward, we will strengthen these procedures by incorporating an additional review step to ensure compliance with federal special reporting requirements. This added oversight will help maintain accuracy, consistency, and accountability in the reporting process. Name(s) of the contact people responsible for correction action: Gina Avalos-Limardo, Director of Finance & Operations and Cho Heide, Contracts & Compliance Manager Plan completion date for corrective action plan: September 30, 2025

View Audit 367713

Finding 1155425 (2024-002)

Material Weakness 2024

Forth Mobility Fund

OR

Subrecipient Monitoring § 200.303 § 200.332

2024-002 Conservation Research and Development Program – Assistance Listing #81.086 Recommendation: The Organization should establish written policies and procedures regarding the contracting and monitoring of subrecipients that are in line with Uniform Guidance requirements, as well as establish or...

2024-002 Conservation Research and Development Program – Assistance Listing #81.086 Recommendation: The Organization should establish written policies and procedures regarding the contracting and monitoring of subrecipients that are in line with Uniform Guidance requirements, as well as establish organizational controls to ensure that such policies and procedures are being followed. Explanation of disagreement with audit findings: There is no disagreement with the audit findings. Action Plan: Effective October 31, 2024, we established procedures for monitoring subrecipients, which include obtaining and reviewing their annual audits. This procedure, implemented late in 2024, remains in practice to date. In 2025, we will strengthen these procedures by: ● Establishing a monitoring plan for each subrecipient based on their assessed level of risk. ● Instituting procedures for formally documenting all monitoring activities. ● Completing risk assessments for past subrecipients to ensure comprehensive oversight. Name(s) of the contact people responsible for correction action: Gina Avalos-Limardo, Director of Finance & Operations and Cho Heide, Contracts & Compliance Manager Plan completion date for corrective action plan: November 30, 2025

View Audit 367713

Finding 1155417 (2024-002)

Material Weakness 2024

East Central Council of Governments

CO

Subrecipient Monitoring § 200.332

Finding 2024-0002 Subrecipient Monitoring CDOT Subrecipient Monitoring was lacking documentation. Corrective Action: ECCOG Executive Director and/or Senior & Transit Services Director will implement a formal monitoring protocol for future contracts as there are no subrecipient contracts at this time...

Finding 2024-0002 Subrecipient Monitoring CDOT Subrecipient Monitoring was lacking documentation. Corrective Action: ECCOG Executive Director and/or Senior & Transit Services Director will implement a formal monitoring protocol for future contracts as there are no subrecipient contracts at this time. The former subrecipients now have their own CDOT contract for funding. The protocol/procedures may be added to the Grant Management Policy using the CDOT guidance received. Person Responsible for Implementation: Executive Director Implementation Date: Sept 18, 2025. Corrective Action Plan approved by ECCOG’s Board of Directors September 18, 2025

View Audit 367691

Finding 1155415 (2024-004)

Material Weakness 2024

City of Wilton

ND

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.318 § 200.326

Contact Person – Pattie Solberg, City Auditor Corrective Action Plan – The City will implement a written procurement policy that follows Uniform Guidance and will review vendors for suspension and debarment before entering into covered transactions. Completion Date – December 1, 2025

View Audit 367687

Finding 1155387 (2024-002)

Material Weakness 2024

Crawford County

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.214 § 200.303

FINDING 2024-002 Finding Subject: COVID-19-Coronavirus State and Local Fiscal Recovery Funds – Suspension and Debarment Summary of Finding: Material weakness, Modified Opinion Due to the U.S. Department of the Treasury's (Treasury) determination that the revenue loss eligible use category does not g...

FINDING 2024-002 Finding Subject: COVID-19-Coronavirus State and Local Fiscal Recovery Funds – Suspension and Debarment Summary of Finding: Material weakness, Modified Opinion Due to the U.S. Department of the Treasury's (Treasury) determination that the revenue loss eligible use category does not give rise to subawards, the County was only required to comply with suspension and debarment requirements related to covered transactions. Covered transactions in the amount of $1,236,661 were made during the audit period to three vendors. Of the three vendors used by the County, one vendor contract had included a suspension and debarment clause. For the remaining vendors, the County did not check the ELPS, nor was a certification collected from the vendors, and a clause did not exist in the agreements with the vendors. Although the County had a policy to include a clause in vendor contracts related to covered transactions, no documentation to verify the County's compliance with the suspension and debarment federal requirement was provided for audit. For the two vendors, the County provided Suspension and Debarment Certifications dated 7-14- 25 and 7-17-25. Contact Person Responsible for Corrective Action: Britt Ostler Contact Phone Number and Email Address: 765-659-6330/bostler@clintoncountyin.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The County had their county attorney draw up the Suspension and Debarment Certificate and the Commissioner Assistant presents it when the Commissioner’s hire Contractors for County projects using federal money. It’s now in our office procedures to have the Suspension and Debarment Certificate ready for signature if a grant is using federal monies. It’s also recommended that all officeholders alert the Auditor and Commissioner’s Assistant if the grant is federal. The Auditor is sending an email reminding elected officials and department heads to communicate with the Commissioner’s office as to their federal grants. Contractors will need to sign the clause before they are permitted to start the project. This is more of a communication issue we need to resolve. The two vendors in question did comply and sign the Suspension and Debarment Clause before their checks were picked up. Anticipated Completion Date: July 28, 2025

View Audit 367643

Finding 1155386 (2024-003)

Material Weakness 2024

Noble County

IN

Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

FINDING 2024-003 Subject: COVID-19 Coronavirus State and Local Fiscal Recovery Funds – Suspension and Debarment Contact Person Responsible for Corrective Action: Shelley Mawhorter Contact phone and email: shelley.mawhorter@nobleco.gov 260-564-1979 Views of Responsible Official: We concur with the fi...

FINDING 2024-003 Subject: COVID-19 Coronavirus State and Local Fiscal Recovery Funds – Suspension and Debarment Contact Person Responsible for Corrective Action: Shelley Mawhorter Contact phone and email: shelley.mawhorter@nobleco.gov 260-564-1979 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Noble County Auditor is now the SAM Coordinator. As suggested by SBOA, the County Auditor will run an expenditure report to check which vendors are close to or being paid more than $25,000. A SAM report will be run on each vendor regardless of federal monies or not. A SAM file will be kept with our Annual Report file for reference. Anticipated Completion Date: We will have the Corrective Action Plan implemented by December 31, 2025.

View Audit 367641

Finding 1155377 (2024-003)

Material Weakness 2024

Vigo County

IN

Procurement, Suspension & Debarment Subrecipient Monitoring Internal Control / Segregation of Duties § 200.303

FINDING 2024-003 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Suspension and Debarment The County had not performed procedures to ensure the vendors were not suspended or debarred or otherwise excluded or disqualified from participation in federal assistance progra...

FINDING 2024-003 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Suspension and Debarment The County had not performed procedures to ensure the vendors were not suspended or debarred or otherwise excluded or disqualified from participation in federal assistance programs or activities during the audit period on all of the 3 vendors determined to have covered transactions, totaling $141,131, that were paid with SLFRF funds. Contact Person Responsible for Corrective Action: Larry Hutchings 812-462-3361 larry.hutchings@vigocounty.in.gov Views of Responsible Officials: We concur with the finding. Description of The Action Plan : The Auditors Office has created a policy for Suspension and Debarment within the Subrecipient Policy A Clause or condition must also be included in the covered transaction with that entity to require reporting of any Debarment or Suspension occurring during the Subgrant period and they must maintain documentation to support verification that it was done before or at the time of contract execution. Anticipated Completion Date 08/13/2025

View Audit 367622

Finding 1155376 (2024-002)

Material Weakness 2024

Vigo County

IN

Subrecipient Monitoring § 200.303

FINDING 2024-002 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Subrecipient Monitoring The County received an allocation of the COVID-19 - State and Local Fiscal Recovery Funds (SLFRF) from the U.S. Department of the Treasury to support its response and recovery fro...

FINDING 2024-002 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Subrecipient Monitoring The County received an allocation of the COVID-19 - State and Local Fiscal Recovery Funds (SLFRF) from the U.S. Department of the Treasury to support its response and recovery from the novel coronavirus. A portion of the County's allocation was then used to subaward funds to another entity (i.e., the subrecipient) to carry out an eligible use. The County did not have policies and procedures in place to perform monitoring procedures of the subrecipients. Contact Person Responsible for Corrective Action: Larry Hutchings 812-462-3361 ; larry.hutchings@vigocounty.in.gov Views of Responsible Officials: We concur with the finding. Description of the action plan : The Auditors Office has created a Subrecipient Policy The Auditor’s Office requires all departments who contract with subrecipients to complete a Subrecipient Contractor Checklist on a fiscal year basis. Anticipated Completion Date – 08/13/2025

View Audit 367622

Finding 1155373 (2024-005)

Material Weakness 2024

Crawford County

IN

Subrecipient Monitoring Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.1 § 200.303

FINDING 2024-005 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Contact Person Responsible for Corrective Action: Wendy Marples Contact Phone Number and Email Address: 812-338-2142/ auditor@crawfordcounty.in.gov Views of Responsible Officials: We concur wit...

FINDING 2024-005 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Contact Person Responsible for Corrective Action: Wendy Marples Contact Phone Number and Email Address: 812-338-2142/ auditor@crawfordcounty.in.gov Views of Responsible Officials: We concur with the findings. Description of Corrective Action Plan: The County Auditor will ensure that any future ARPA funding will be reported correctly and broken out by project. This will also be verified with the ledger for the same period. Internal controls within the office will ensure the County Auditor reviews everything is correct prior to submission. Anticipated Completion Date: December 31, 2025

View Audit 367617

Finding 1155372 (2024-004)

Material Weakness 2024

Crawford County

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

FINDING 2024-004 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds – Suspension and Debarment Contact Person Responsible for Corrective Action: Wendy Marples Contact Phone Number and Email Address: 812-338-2142/ auditor@crawfordcounty.in.gov Views of Responsible Officials...

FINDING 2024-004 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds – Suspension and Debarment Contact Person Responsible for Corrective Action: Wendy Marples Contact Phone Number and Email Address: 812-338-2142/ auditor@crawfordcounty.in.gov Views of Responsible Officials: We concur with the findings. Description of Corrective Action Plan: The County is currently implementing a new vendor form where Vendor’s will have to certify that they have not been suspended or debarred from receiving payment from the Federal Government. We are also in the process of sending out information to current vendors to have them certify that they are compliant to receive funds from a Federal Grant award. We will start with those currently receiving payment from federal awards. We will also utilize SAMS.GOV to check their compliance. Before claims are paid to vendors for covered transactions with Federal awards, a second review will be done to ensure the requirement has been met related to suspension and debarment. Anticipated Completion Date: December 31, 2025

View Audit 367617

Finding 1155367 (2024-001)

Material Weakness 2024

Suffolk County, New York

NY

Eligibility Subrecipient Monitoring Significant Deficiency § 200.303

REFERENCE No. 2024-001 Significant Deficiency in Internal Control Over Compliance, Other Matters - Eligibility Program Medicaid Cluster (Assistance Listing Number 93.778) Identification Number(s) DOH01-C37308GG-3450000 Finding The County did not maintain adequate documentation of program participant...

REFERENCE No. 2024-001 Significant Deficiency in Internal Control Over Compliance, Other Matters - Eligibility Program Medicaid Cluster (Assistance Listing Number 93.778) Identification Number(s) DOH01-C37308GG-3450000 Finding The County did not maintain adequate documentation of program participant eligibility, nor did it ensure that non-long-term care program participants were properly classified. Sixty participants were selected for testing and the following exceptions were noted: • For five of sixty participants selected for testing, the County was unable to provide documentation that a program supervisor had approved the application. • For one of sixty participants selected for testing, the County was unable to provide a signed participant application. • For one of sixty participants selected for testing, upon reapplication and further documentation, a long-term care case was determined to be non-long-term care, but the County did not make this change and the participant was misclassified. Questioned Costs Undetermined. Recommendation The County should enhance its procedures and internal controls to ensure it maintains documentation of participant eligibility. It should also enhance procedures and internal controls to ensure participants are correctly classified as long-term care versus non-long-term care. Corrective Action Plan The Medicaid Division will continue to emphasize the need for signatures at both levels of eligibility Examiner level and Quality Control Examiner II or higher level. This will be stressed at all appropriate training for not only new staff but current staff as well. As far as the “misclassified” the Consumer left nursing home during a period when documentation requirements were waived, due to the Public Health Emergency (COVID-19); The coverage was correct, but coding indicated the need for Long Term Care. This code does not allow or authorize any services on its own, and as such, no inappropriate services were authorized. Even though this has little impact the Division will continue to stress to staff and supervisors the need to properly code cases. NYS DOH is in the process of transitioning away from LDSS 3209 forms and automating the process; we will continue to work with our state partners to assist in this transition when it becomes available to us. This transition should mitigate these type of situations. Action Date September 5, 2025 Final Implementation Date December 31, 2025 Name And Phone No. Of Person Responsible For Implementation James Sluder – 631-854-5830

View Audit 367602

Finding 1155362 (2024-002)

Material Weakness 2024

Suffolk County, New York

NY

Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303 § 200.430

REFERENCE No. 2024-002 Significant Deficiency in Internal Control Over Compliance, Other Matters Program Child Support Services (Assistance Listing Number 93.563) Identification Number(s) 18000 (2024) Finding Employee time and effort charged to the program did not agree with supporting documentation...

REFERENCE No. 2024-002 Significant Deficiency in Internal Control Over Compliance, Other Matters Program Child Support Services (Assistance Listing Number 93.563) Identification Number(s) 18000 (2024) Finding Employee time and effort charged to the program did not agree with supporting documentation. For two of thirty-three employee timesheets selected for testing, the amount claimed for employee time and effort did not agree with supporting documentation. Employee payroll data was entered incorrectly when the claim was compiled, resulting in an underclaim of the amount charged to the program. Questioned Costs None. The error resulted in an underclaim. Recommendation The County should enhance its procedures and internal controls to ensure that employee time and effort charged to the program is accurate and agrees with supporting documentation. Corrective Action Plan The Finance division will be working with payroll and IT to assist in automating this process within the WorkDay system. Employee Function Codes drive the claiming process and currently it has been a manual process; however, the need to automate is important. Until a new process is in place, staff will be trained to spot these errors and if needed correct when found. In addition, Senior staff will be reviewing this process to also ensure its accuracy. Action Date September 5, 2025 (Meeting with staff) Final Implementation Date March 31, 2026 Name And Phone No. Of Person Responsible For Implementation Jennifer Cicero 631-854-9331

View Audit 367602

Finding 1155349 (2024-001)

Material Weakness 2024

Goodwill Industries of Michiana, Inc.

IN

Eligibility Subrecipient Monitoring Material Weakness

2024-001 ELIGIBILITY Intake forms were not completed for the WIOA program. One client tested during the audit was determined to be over the age of eligibility at the end of the year. Recommendation: The Organization should develop, document, and implement a review process that ensures all participan...

2024-001 ELIGIBILITY Intake forms were not completed for the WIOA program. One client tested during the audit was determined to be over the age of eligibility at the end of the year. Recommendation: The Organization should develop, document, and implement a review process that ensures all participant intake forms are completed and reviewed for correct eligibility determinations, and that eligibility is monitored on a regular basis to ensure that clients who age out of the grant are properly removed. Action Taken: The employee that took these actions was terminated once a thorough investigation was completed. This employee marked individuals as eligible even though they were not. The Organization self-reported to the funder and work with the funder to the funder’s satisfaction. This was finalized by the end of September 2024. Additionally, to ensure that all clients are eligible, the Organization, after the problem discussed above instituted a multiple step process to ensure eligibility. If someone is potentially eligible, the Organization reaches out to a third party to confirm eligibility, the case manager will sign off on the eligibility, and then the case manager’s boss will also review and sign off on the eligibility. Finally, the client is then submitted to the grantor for a final review. Contact Person: Shire Kuch Effective Date: 30 September 2024

View Audit 367596

Finding 1155342 (2024-003)

Material Weakness 2024

Ingham County, Michigan

MI

Subrecipient Monitoring § 200.331

2024-003 – Subrecipient Monitoring Auditor Description of Condition and Effect. We noted that the County did not compile any risk assessments or perform adequate subrecipient monitoring during the fiscal year. The lack of monitoring failed to provide reasonable assurance that the subrecipients compl...

2024-003 – Subrecipient Monitoring Auditor Description of Condition and Effect. We noted that the County did not compile any risk assessments or perform adequate subrecipient monitoring during the fiscal year. The lack of monitoring failed to provide reasonable assurance that the subrecipients complied with the provisions of the grant. Auditor Recommendation. We recommend that the County create a subrecipient policy to ensure that all subrecipient grant awards are monitored in compliance with the Uniform Guidance requirements. Corrective Action. The County will create a subrecipient monitoring policy to ensure that all subrecipient grant awards are monitored in compliance with the Uniform Guidance. Responsible Person. Eric Smith, Director of Finance & Budget Anticipated Completion Date. December 31, 2025

View Audit 367579

Finding 1155336 (2024-003)

Material Weakness 2024

Maine Sate Housing Authority

ME

Subrecipient Monitoring Reporting

2024-003: Reporting – Temporary Assistance for Needy Families (TANF) State Programs Name of Contact Person(s): Bobbie Crooker, Director of Energy and Housing Management’s Views and Corrective Action Plan: The Department of Energy and Housing Services (EHS) at MaineHousing agrees that for 2024 the Pr...

2024-003: Reporting – Temporary Assistance for Needy Families (TANF) State Programs Name of Contact Person(s): Bobbie Crooker, Director of Energy and Housing Management’s Views and Corrective Action Plan: The Department of Energy and Housing Services (EHS) at MaineHousing agrees that for 2024 the Program Delivery Report, the Program Projections Report, and many of the Monthly Household reports did not have evidence of submission and that the Closeout Report was not filed timely. This issue occurred due to staff turnover within the LIHEAP Team, within the Fiscal Team, and within the EHS Department overall, as well as due to an insufficient monitoring process or what was required. The State of Maine DHHS verbally informed MaineHousing that all 2024 reporting requirements have been satisfied. EHS is in the process of developing and implementing the use of an up-to-date report tracking spreadsheet for the Department. As part of the training for newly onboarded staff, such as the new department Director, the newly hired Quality Contral Specialist, and the newly hired Fiscal Compliance Coordinator, EHS has also identified who is responsible for maintaining the tracking spreadsheet, identified who is responsible for the information contained in specific reports, identified who is responsible for submitting each report, and identified who is responsible for updating the department calendar with reminders for report due dates. This spreadsheet will help ensure that all reports for all programs are submitted accurately and in a timely manner in accordance with state guidelines for report submission. Additionally, EHS walked through the process and what is required with a representative from Maine DHHS. For TANF, this process and tracking has been fully implemented. Proposed Completion Date: Completed

View Audit 367570

Finding 1155333 (2024-001)

Material Weakness 2024

Maine Sate Housing Authority

ME

Subrecipient Monitoring § 200.332

2024-001: Subrecipient Monitoring – Low Income Energy Assistance Program Name of Contact Person: Bobbie Crooker, Director of Energy and Housing Management’s Views and Corrective Action Plan: The Department of Energy and Housing Services (EHS) at MaineHousing agrees that not all subrecipients had the...

2024-001: Subrecipient Monitoring – Low Income Energy Assistance Program Name of Contact Person: Bobbie Crooker, Director of Energy and Housing Management’s Views and Corrective Action Plan: The Department of Energy and Housing Services (EHS) at MaineHousing agrees that not all subrecipients had the required annual quality assurance reviews performed within the specified timeframe. Additionally, it agrees that all monitoring reviews were not formally documented. This issue occurred due to staff turnover within the LIHEAP Team, within the Fiscal Team, and within the EHS Department overall, as well as due to an insufficient monitoring process. EHS is in the process of developing and implementing a department wide Monitoring group with representation from all Teams in the department. As part of this, the Monitoring group is developing a regular schedule to visit the Community Action Agencies (CAAs) each year based on the established schedule. At the conclusion of each review, a consolidated report with an overall summary will be completed for each CAA. This new process will ensure that all CAAs are monitored by all program teams as well as the fiscal team each year and that all monitoring visits are documented appropriately. In addition to this, EHS has hired a Quality Control Specialist to review all monitoring reports, and program processes to ensure that each Team is monitoring to the applicable programmatic requirements annually. The monitoring group will be fully implemented by January 2026. Proposed Completion Date: January 2026

View Audit 367570

Corrective Action Plans

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