Corrective Action Plans

The transit will implement a standard operating procedure and do training on how to properly calculate the SEFA amounts for future audits.

Contact Person Jolene Palme, Finance Manager Corrective Action Plan We are in the process of updating the Center?s written policies and procedures to include the requirements of the Uniform Guidance. Completion Date Fiscal year end 2023

The City has identified federal grants subject to the Uniform Guidance and will develop written procedures for determining the allowability of costs in accordance with 2 CFR 200, Subpart E—Cost Principles and the terms and conditions of the Federal award.

The City has identified federal grants subject to the Uniform Guidance and will develop written procedures to implement the requirements of 2 CFR § 200.305 Payment.

Following the Auditor's recommendations and as a corrective action, the staff or department in charge locate and document all required reports that were filed according to the requirements of the grant agreement, including the reconciliation thereof with the official Municipality’s accounting subsidiaries. In addition, the Municipality will design, document, establish and provide the necessary and required training, including guidelines and procedures, to all personnel who work directly or indirectly with the management of these federal funds.

Following the Auditor's recommendations and as a corrective action, the staff or department in charge locate and document all required reports that were filed according to the requirements of the grant agreement, including the reconciliation thereof with the official Municipality’s accounting subsidiaries. In addition, the Municipality will design, document, establish and provide the necessary and required training, including guidelines and procedures, to all personnel who work directly or indirectly with the management of these federal funds.

Following the Auditor's recommendations and as a corrective action, the staff or department in charge locate and document all required reports that were filed according to the requirements of the grant agreement, including the reconciliation thereof with the official Municipality’s accounting subsidiaries. In addition, the Municipality will design, document, establish and provide the necessary and required training, including guidelines and procedures, to all personnel who work directly or indirectly with the management of these federal funds.

Following the Auditor’s recommendations and as a corrective action, the staff or department in charge locate and document all required reports that were filed according to the requirements of the grant agreement, including the reconciliation thereof with the official Municipality’s accounting subsidiaries. In addition, the Municipality will design, document, establish and provide the necessary and required training, including guidelines and procedures, to all personnel who work directly or indirectly with the management of these federal funds.

Views of Responsible Officials and Planned Corrective Actions: Management understands the importance of defining and following the necessary policies and procedures to remain in compliance with the requirements under 2 CFR 200.302 and have sufficient staff to comply. We will follow the recommendation of the Audit. Action Taken: Horsham will adopt new policies that address CFR 200.302 requirements. Anticipated Completion: January 2023

Assistance listing number and program name: N/A Agency: Department of Education Name of contact person and title: Mark Belanger, Budget Director Anticipated completion date: October 31, 2023 Agency’s Response: Concur The Department agrees with this finding and will implement the following: • Train designated staff responsible for preparing the Schedule of Expenditures of Federal Awards (SEFA) on State of Arizona Accounting Manual (SAAM) requirements. • Establish a reconciliation process to validate expenditures prior to submitting report • Staff will review federal resources for Assistance Listing Numbers (formerly CFDAs) to ensure proper title reporting • Designated staff will stay current on all federal regulations and SAAM requirements for reporting

Beginning immediately on the date of the single audit report, management will recalculate expenses monthly as well as on a YTD grant year basis after the month has closed and request reimbursement for only those expenditures.

Finding 2022-004: Internal Control over Compliance and Compliance with Reporting (Preparation of Schedule of Expenditures of Federal Awards) Finding: The SEFA as prepared by management did not originally include one federal grant with federal expenditures during the year and one grant for which the Assistance Listing Number (ALN) did not match the grant documents. Corrective Action: Compare all contract or award letters for accurate information reported on the SEFA prior to submission. Contact: Carmen Stevens, Finance Director Expected Completion Date: 11/30/2023 If you have any questions, please contact Carmen Stevens at 713-472-0753 or by email at cstevens@tbotw.org.

Finding Number 2022-004 Planned Corrective Action: CAMcare has already updated its existing purchasing process to make the funding source a requirement. Anticipated Completion Date: July 1, 2023 Responsible Contact Persons: Jillian Hudspeth, CEO Christopher Bernardi, CFO

Hood River County has developed procedures for determining the allowability of costs for each award. A cost is allowable only if reasonable; it reflects what a prudent person might pay. In detail, allowability can differ from project to project. A Grant committee of finance, administrative, and program staff is now meeting regularly to centralize the focus on each award. This committee will meet monthly to manage the Grant's Life Cycle. The Grants Life Cycle has three major stages: pre-award, award, and post-award. The applicant/recipient and awarding agency have unique roles in each step. The duration of an award may vary depending on the nature of the project. An allowable cost is a cost that your contract or grant can pay. The Grant committee will set documentation standards. This new process for the County should is up and running, but it is expected to take time to pull the County together on the subject of grants, and to improve application, management, and reporting.

Agree with the finding. We will implement the segregation of duties matrix as part of SOPs. We will ensure that authorization and review of cash draws of fedral funds are done by some one other than the individual who initiates and records the transaction . We have implemented the same and Dr EIli (pi) is reviewing and approving the report before each withdrawal. The Finance Head ( Nafih) is withdrawing the fund .Anticipated Completion Date : 12/31/2022 Actual date of implementation :01/24/2023

The agency developed a corrective action plan that included creating a new policy and training staff in its use. Bank reconciliations are completed by the Finance Director within 5 to 10 days after receipt of bank statements. After completion of reconciliations, the finance director must provide the executive director with the bank reconciliation and supporting general ledger for reverification.

Views of Responsible Officials: Mary's Center Finance team has revised our Financial Policies and Procedures Manual to further outline our standard operating procedures (SOPs) and created additional supporting documentation that details SOPs for current processes/procedures. We have also defined in this supporting documentation contingency plans to combat the lack of knowledge transfer that can occur with unexpected staff attrition. Lastly, our Director of Grants has begun reconciling our SEFA report monthly to ensure we are accurate in our reporting and can proactively address any issues.

2022-005 Material Weakness and Material Noncompliance: Grant and Reporting Compliance View of Responsible Officials: The City agrees with the finding. Corrective Action Plan: The Finance Director will prepare and/or review all reimbursement requests before they are submitted to verify their accuracy. At the time of the reimbursement request, the grant activity will be reconciled to the general ledger to eliminate either missed expenses or duplicate requests. Anticipated Completion Date: This is currently being implemented as of October 2023.

The Organization should implement additional procedures and controls to accurately capture all activity under federal awards in preparing the SEFA.New contracts and source of funding are now being identified and recorded in the accounting system.

Corrective Action Plan: PREMA will establish and document formal procedures for the preparation, review, reconciliation, and timely submission of SF-425 Federal Financial Reports for EMPG grants by implementing a report reconciliation checklist requiring agreement of reported data to PRIFAS and SEFA records, ensuring each report includes federal and recipient share, drawdown activity, and unliquidated obligations, designating an official responsible for report review and approval prior to submission with evidence of filing retained, and providing staff training on federal reporting requirements under 2 CFR 200.327–200.329 to improve accuracy, completeness, and compliance in federal financial reporting. Lead Person: Maritza Torres, Fiscal Area Director, and Contractors (Robles & Assoc.). Anticipated Completion Date: December 2025.

Corrective Action Plan: PREMA will establish and enforce procedures to ensure that quarterly SF-425 or equivalent COR3 financial reports are prepared, reviewed, reconciled to PRIFAS and SEFA records, and submitted within required deadlines; PREMA will create reconciliation checklists, ensure reports include federal and recipient share, drawdown activity, and unliquidated obligations, designate responsible personnel for review and approval prior to filing with evidence of submission retained, and provide staff training on federal reporting requirements under 2 CFR 200.327–200.329 to strengthen compliance and accuracy in financial reporting. Lead Person: Maritza Torres, Fiscal Area Director, and Contractors (Robles & Assoc.). Anticipated Completion Date: December 2025.

Corrective Action Plan: PREMA will strengthen internal controls over financial management and reporting by improving the maintenance of subsidiary records, enhancing PRIFAS reconciliations, increasing coordination among fiscal, program, and grants personnel, and establishing written procedures to ensure timely, accurate, and complete financial information for the Statement, SEFA, and required federal reports; PREMA will also evaluate staffing needs, provide training on PRIFAS and federal reporting requirements, and conduct periodic reviews to ensure compliance with reporting deadlines and data accuracy. Lead Person: Maritza Torres, Fiscal Area Director, and Contractors (Robles & Assoc.). Anticipated Completion Date: December 2025.

Management will ensure that all nongrant expenditures are kept to a minimum until the cash balance of NVT is in excess of the unearned grant revenue and restricted fund balance. A large part of this problem in the current year was the amount of money paid to the Village’s accountants/consultant in prior years. This has been resolved and the new accountant’s fees are much more in line with reasonable amounts.

Agency: National Center for the Advancement of STEM Education, Inc. (nCASE) Person Responsible for Corrective Action: Name: Nancy Priselac Title: Executive Director Anticipated Completion Date: December 8, 2023 Response to Finding: Management concurs with audit recommendation. Correction Action to be Taken: Management has worked with outside consultants and updated the accounting system and implemented written procedures on direct and indirect cost identification and the allowability of costs. Allowable and unallowable costs are distinctly designated by category in our accounting program. This will ensure easy identification in the Chart of Accounts and allow transactions to be broken into easily recognizable sections. By including STEM program activity fields and unique identifiers in our accounting system for each entry, a consistent format is achieved that allows a comparison of estimated or forecasted expenses to actual costs. The new link between the two allows us to easily pull the data into the technical report. DoD has reviewed the matters covered in the audit report thoroughly, and the grant was closed out without any repayment of funds to DoD. Upon subsequent review and reconciliation, amounts were not overcharged.

Management will work with their consultant and develop written policies and procedures over their federal awards in accordance with the requirements of the Uniform Guidance.