Corrective Action Plans

Finding 403330 (2023-021)

Material Weakness 2023

DC

Matching / Level of Effort / Earmarking Reporting § 200.303

The Department of Human Services (DHS) concurs with the findings. DHS Budget and Accounting staff will meet on a quarterly basis to review and walk through the ACF-196R and ACF-196P reports and the backup supporting documentation, to ensure the expenditure reported reconciles with the expenditures ...

The Department of Human Services (DHS) concurs with the findings. DHS Budget and Accounting staff will meet on a quarterly basis to review and walk through the ACF-196R and ACF-196P reports and the backup supporting documentation, to ensure the expenditure reported reconciles with the expenditures on the supporting documentation. A copy of the TANF MOE schedule and the submitted ACF-204 reports will be provided to the program staff. Budget and accounting staff will schedule a meeting with the program staff responsible for completing and submitting the ACF-204 reports to review and ensure the expenditures reported on reconciles with the expenditures on the backup supporting documentation. Contact - Hayden Bernard, Agency Fiscal Officer, DHS Estimated Completion Date - July 1, 2024 See Corrective Action Plan for chart/table

View Audit 310468

Finding 403329 (2023-020)

Significant Deficiency 2023

Government of the District of Columbia

DC

Questioned Costs Eligibility Matching / Level of Effort / Earmarking § 200.303

Department of Human Services (DHS)/Economic Security Administration (ESA) concur with the findings. DHS will re-issue a memorandum related to the Fleeing Felons Policy to all staff. To include verbiage related to the 10-year period that began on the date the individual was convicted in Federal or S...

Department of Human Services (DHS)/Economic Security Administration (ESA) concur with the findings. DHS will re-issue a memorandum related to the Fleeing Felons Policy to all staff. To include verbiage related to the 10-year period that began on the date the individual was convicted in Federal or State court of having made a fraudulent statement or representation with respect to place of residence in order to simultaneously receive assistance from two or more States and any individual who was fleeing to avoid prosecution, or custody or confinement after conviction, for a felony or attempt to commit a felony, or who is violating a condition of probation or parole imposed under Federal or State law. Contact - Francine Miller, Deputy Administrator, DHS/ESA Estimated Completion Date - September 30, 2024 See Corrective Action Plan for chart/table

View Audit 310468 Questioned Costs: $1

Finding 403328 (2023-019)

Significant Deficiency 2023

Government of the District of Columbia

DC

Allowable Costs / Cost Principles § 200.303 § 200.430

The Department of Human Services (DHS) concurs with the finding. DHS will comply with current District Personnel Issuance No. 2021-07 which requires that overtime must be officially ordered and approved in advance. Agency heads and their designees are authorized to order and approve overtime worked...

The Department of Human Services (DHS) concurs with the finding. DHS will comply with current District Personnel Issuance No. 2021-07 which requires that overtime must be officially ordered and approved in advance. Agency heads and their designees are authorized to order and approve overtime worked provided the agency has sufficient funding available. DHS will ensure that the appropriate agency designees both authorized and approve overtime in writing in advance of a Department/Unit working overtime hours. DHS employees will not be required to submit a form in advance of working overtime consistent with current District policies. Additionally, DHS will ensure that managers memorialize leave requests in writing in a manner that is best suited for the operational needs of the Department/Unit. Contact - Tania Mortensen, Chief Operating Officer, Marlene Akas, Human Resources Officer Estimated Completion Date - July 1, 2024 See Corrective Action Plan for chart/table

View Audit 310468

Finding 403321 (2023-018)

Significant Deficiency 2023

Government of the District of Columbia

DC

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

The Office of State Superintendent of Education (OSSE) concurs with the auditor’s finding and recommendations. OSSE will further strengthen its internal controls for its FFATA reporting process to enhance operational efficiency and accuracy by increasing the frequency and rigor of agency review an...

The Office of State Superintendent of Education (OSSE) concurs with the auditor’s finding and recommendations. OSSE will further strengthen its internal controls for its FFATA reporting process to enhance operational efficiency and accuracy by increasing the frequency and rigor of agency review and checks on the collection and submission. Contact - Carol D’Avilar-Etkins, Program Officer Estimated Completion Date - October 2024 See Corrective Action Plan for chart/table

View Audit 310468

Finding 403320 (2023-017)

Significant Deficiency 2023

Government of the District of Columbia

DC

Reporting Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.302 § 200.303

The Office of the State Superintendent (OSSE) agrees with the conditions and recommendations of this finding. The OSSE corrective action plan includes the following: • The OCFO budget team will ensure that every budgeted federal award has a corresponding equivalent Federal Notice of Grant Award (...

The Office of the State Superintendent (OSSE) agrees with the conditions and recommendations of this finding. The OSSE corrective action plan includes the following: • The OCFO budget team will ensure that every budgeted federal award has a corresponding equivalent Federal Notice of Grant Award (NOGA). • Grant reconciliations done to determine carryover balances and subsequent budget modifications will incorporate cash as well as accrued expenditures. • Quarterly financial reviews will be conducted to properly review and support expenditures. • During the year-end close process, the accounting team will compare total awarded amount and total expenditures. Contact - Keith Fletcher, Agency Fiscal Officer, OSSE, Crosby Boyd, Controller, Education Cluster Estimated Completion Date - February 1, 2025 See Corrective Action Plan for chart/table

View Audit 310468

Finding 403319 (2023-016)

Significant Deficiency 2023

Government of the District of Columbia

DC

Equipment & Real Property Management § 200.303 § 200.313

The District of Columbia Public Schools (DCPS) agrees with the conditions and recommendations of this finding. Starting October 1, 2024, DCPS will conduct a districtwide physical inventory of assets and the results reconciled with the existing records at least once a year per the DCPS Technology As...

The District of Columbia Public Schools (DCPS) agrees with the conditions and recommendations of this finding. Starting October 1, 2024, DCPS will conduct a districtwide physical inventory of assets and the results reconciled with the existing records at least once a year per the DCPS Technology Asset Management Policy. Contact - Cyrus Verrani, Chief of Data and Technology Estimated Completion Date - September 30, 2025 See Corrective Action Plan for chart/table

View Audit 310468

Finding 403318 (2023-015)

Significant Deficiency 2023

Government of the District of Columbia

DC

Subrecipient Monitoring Reporting § 200.303 § 200.331

The Department of Energy and Environment (DOEE), Office of Neighborhood Safety and Engagement (ONSE) and various other District agencies agree with the conditions and recommendations of this finding. DOEE: The agency will add a section regarding a subrecipient’s prior year audit report to the risk ...

The Department of Energy and Environment (DOEE), Office of Neighborhood Safety and Engagement (ONSE) and various other District agencies agree with the conditions and recommendations of this finding. DOEE: The agency will add a section regarding a subrecipient’s prior year audit report to the risk analysis conducted by program staff. For any prior year audit findings, the agency will request a copy of the subrecipient’s corrective action plan. ONSE: The agency will conduct and review, on a monthly and quarterly basis, site visits/reports and will follow up with subrecipients to submit reports on a timely basis. Various Other District Agencies: The agencies will review the details of subrecipients amount generated from the system and perform a vendor or subrecipient analysis to ensure accuracy of amounts to be reported in SEFA. Contact - Lisa Mae Crawford, Associate Director, Residential Services Division, DOEE, Yasha Williams, Chief Operating Officer, ONSE, Various District Cluster Controllers Estimated Completion Date - September 30, 2024; March 1, 2025 See Corrective Action Plan for chart/table

View Audit 310468

Finding 403317 (2023-014)

Significant Deficiency 2023

Government of the District of Columbia

DC

Allowable Costs / Cost Principles § 200.303 § 200.430

The Department of Behavioral Health (DBH) and Department of Energy and Environment (DOEE) concur with the findings. DBH will perform monthly review of personnel services expenditures and reclass unallowable cost when applicable. DOEE will set biweekly reminder to employees to keep combo code field...

The Department of Behavioral Health (DBH) and Department of Energy and Environment (DOEE) concur with the findings. DBH will perform monthly review of personnel services expenditures and reclass unallowable cost when applicable. DOEE will set biweekly reminder to employees to keep combo code field blank for various leave time reporting codes. Also, the agency will request OPRS to produce monthly TRC report for further review by DOEE managers approving time. Contact - Adran Reid, Agency Fiscal Officer, Lauren Maxwell, HR Director; and Tiehdi Johnson, Financial Manager Estimated Completion Date - September 30, 2024, Expecting time reporting codes (TRC) report by the end of July 31, 2024 See Corrective Action Plan for chart/table

View Audit 310468

Finding 403316 (2023-013)

Significant Deficiency 2023

Government of the District of Columbia

DC

Subrecipient Monitoring § 200.303 § 200.332

The Department of Housing and Community Development (DHCD) concurs with the conditions and recommendations of this finding. DHCD will create a subrecipient monitoring plan and submit final reports to all Homeowner Assistance Fund subrecipients promptly. Contact - Lesley Edmond, DHCD Housing Compli...

The Department of Housing and Community Development (DHCD) concurs with the conditions and recommendations of this finding. DHCD will create a subrecipient monitoring plan and submit final reports to all Homeowner Assistance Fund subrecipients promptly. Contact - Lesley Edmond, DHCD Housing Compliance Officer Estimated Completion Date - July 5, 2024 for submission of finalized reports to subrecipients; and July 28, 2024 to develop a revised monitoring plan for fiscal year 2024. See Corrective Action Plan for chart/table

View Audit 310468

Finding 403315 (2023-012)

Material Weakness 2023

Government of the District of Columbia

DC

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

The Department of Housing and Community Development (DHCD) concurs with the conditions and recommendations of this finding. DHCD will create a compliance plan to validate the review of applicant’s eligibility. In January 2024, DHCD updated the Document Checklist to strengthen the program’s eligibi...

The Department of Housing and Community Development (DHCD) concurs with the conditions and recommendations of this finding. DHCD will create a compliance plan to validate the review of applicant’s eligibility. In January 2024, DHCD updated the Document Checklist to strengthen the program’s eligibility determination and review. Beginning in April 2024, DHCD reviewed the eligibility of applicants before payments were disbursed. Contact - Lesley Edmond, DHCD Housing Compliance Officer Estimated Completion Date - This will be incorporated into the revised monitoring plan on July 28, 2024. See Corrective Action Plan for chart/table

View Audit 310468

Finding 403314 (2023-011)

Material Weakness 2023

Government of the District of Columbia

DC

Reporting Matching / Level of Effort / Earmarking § 200.302 § 200.303

The Department of Human Services (DHS) OCFO concurs with the finding. Expenditures were inadvertently categorized to the incorrect fund. Moving forward, a meeting will be scheduled with the HSSC Comptroller, the Accounting Officer, the AFO and the Budget Staff for a detailed review and walk through...

The Department of Human Services (DHS) OCFO concurs with the finding. Expenditures were inadvertently categorized to the incorrect fund. Moving forward, a meeting will be scheduled with the HSSC Comptroller, the Accounting Officer, the AFO and the Budget Staff for a detailed review and walk through of the SEFA to confirm the expenditures are correctly categorized by fund and grant, and expenditures reconcile to reports from the financial system. Contact - Barbara Roberson, Accounting Officer Estimated Completion Date - September 30, 2024 See Corrective Action Plan for chart/table

View Audit 310468

Finding 403313 (2023-010)

Material Weakness 2023

Government of the District of Columbia

DC

Questioned Costs Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

The Department of Human Services (DHS) agrees with the findings. To address any documentation gaps, DHS introduced new Standard Operating Procedures (SOPs) for Family Rehousing and Stabilization Program (FRSP) in fiscal year 2023. The new SOP implements stricter internal control procedures, regular...

The Department of Human Services (DHS) agrees with the findings. To address any documentation gaps, DHS introduced new Standard Operating Procedures (SOPs) for Family Rehousing and Stabilization Program (FRSP) in fiscal year 2023. The new SOP implements stricter internal control procedures, regular audits, and streamlining the eligibility determination process. The majority of findings were for participants enrolled into FRSP before the new SOPs took effect. DHS will continue execution of the stricter internal controls and audits, to ensure there are no documentation gaps moving forward. Contact - Noah Abraham, Interim FSA Administrator, DC Department of Human Services Estimated Completion Date - September 30, 2024 See Corrective Action Plan for chart/table

View Audit 310468 Questioned Costs: $1

Finding 403310 (2023-009)

Significant Deficiency 2023

Government of the District of Columbia

DC

Reporting § 200.303 § 200.502 § 200.510

The Department of Employment Services (DOES) concurs to this finding. Management is committed to closely monitoring the PNG clearing account and implementing timely adjustments at the source as necessary. We will also evaluate and enhance internal controls pertaining to subledgers and the General L...

The Department of Employment Services (DOES) concurs to this finding. Management is committed to closely monitoring the PNG clearing account and implementing timely adjustments at the source as necessary. We will also evaluate and enhance internal controls pertaining to subledgers and the General Ledger (GL). Regular reconciliations, reviews, and adjustments will be conducted to ensure alignment between subledger and General Ledger amounts, and to maintain consistency between SEFA amounts and Federal reports. The fiscal year 2023 SEFA has been revised to accurately reflect federal expenditures, and management will ensure ongoing compliance with established controls to ensure the fair presentation of SEFA data moving forward. Contact - Shilonda Wiggins, Agency Fiscal Officer Estimated Completion Date - September 30, 2024 See Corrective Action Plan for chart/table

View Audit 310468

Finding 403309 (2023-008)

Significant Deficiency 2023

Government of the District of Columbia

DC

Matching / Level of Effort / Earmarking Subrecipient Monitoring HUD Housing Programs § 200.303

The Department of Housing and Community Development (DHCD) concurs with the conditions and recommendations of this finding. DHCD will input data into Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) for all Community Development Block Grants Section 108 Loan Guar...

The Department of Housing and Community Development (DHCD) concurs with the conditions and recommendations of this finding. DHCD will input data into Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) for all Community Development Block Grants Section 108 Loan Guarantees program subawards. Contact - Lesley Edmond, DHCD Housing Compliance Officer Estimated Completion Date - June 28, 2024 See Corrective Action Plan for chart/table

View Audit 310468

Finding 403305 (2023-007)

Significant Deficiency 2023

Government of the District of Columbia

DC

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

The District Department of Health (DC Health) concurs with the finding. Management Evaluations to Determine Use of COVID Self Declared by Local Agency Staff: The DC WIC State agency will conduct a statewide management assessment exercise to evaluate at least 8 WIC clinics in DC across all 4 local a...

The District Department of Health (DC Health) concurs with the finding. Management Evaluations to Determine Use of COVID Self Declared by Local Agency Staff: The DC WIC State agency will conduct a statewide management assessment exercise to evaluate at least 8 WIC clinics in DC across all 4 local agencies in June 2024 to evaluate adherence to WIC Program regulations, policies and procedure. The areas to be evaluated will include certification and eligibility determination practices by clinic staff in determining income eligibility. Training for all DC WIC Staff by September 30, 2024: As part of staff development and quality assurance, the DC State Agency will conduct a statewide training for all WIC clinic staff to reinforce the steps in determining and documenting the household income of WIC program applicants. Development to Remove the Option to Use COVID Self Declared in HANDS Management Information System: The DC WIC Program is part of a consortium of seven (7) states using the same software. All system changes that require software development will require the consent of all consortium members. DC Will make a request for the option to remove “COVID Self Declared” from the system. The agency hopes this can be done by the end of December 2024, however, there are other developmental changes ongoing that may push the timeline further. Contact - Akua Odi Boateng, WIC State Director Estimated Completion Date - December 30, 2024 See Corrective Action Plan for chart/table

View Audit 310468

Finding 403304 (2023-006)

Significant Deficiency 2023

Government of the District of Columbia

DC

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303

The District Department of Health (DC Health) concurs with the finding. Policy and Procedure: DC WIC will draft an internal policy and procedure as part of the program’s statewide Policy and Procedure manual, outlining the standard operating process to review and approve annual rebates from a vendo...

The District Department of Health (DC Health) concurs with the finding. Policy and Procedure: DC WIC will draft an internal policy and procedure as part of the program’s statewide Policy and Procedure manual, outlining the standard operating process to review and approve annual rebates from a vendor. DC WIC will train key staff at DC Health including program and financial staff on the new policy and procedure. Supporting Documentation: DC Health and a service provider have agreed via email to the following annual process. 1) The service provider emails cover letter to DC WIC contacts to review rebate dollar amount and direct deposit account number. 2) DC WIC replies confirming or correcting information provided. 3) The service provider deposits annual rebate into DC Health account. Contact - Sara Beckwith, Bureau Chief, Nutrition and Physical Fitness Bureau Estimated Completion Date - September 30, 2024 See Corrective Action Plan for chart/table

View Audit 310468

Finding 403303 (2023-005)

Significant Deficiency 2023

Government of the District of Columbia

DC

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.430

The District Department of Health (DC Health) concurs with the finding. As part of the system of internal controls, the Deputy Director for Operations (DDO), manager and supervisor will review the 485 and position funding reports on a quarterly basis. This will ensure that an employee’s time is rec...

The District Department of Health (DC Health) concurs with the finding. As part of the system of internal controls, the Deputy Director for Operations (DDO), manager and supervisor will review the 485 and position funding reports on a quarterly basis. This will ensure that an employee’s time is recorded and documented per the funding source and will allow for the correction of any variance between what was budgeted, and the actual time worked. The DDO will sign off on the supervisors’ time and effort certifications that find an exception in paid time to budget and actual time worked. DC Health will also increase management training on the review of employee assignments and changes in those assignments to allowable costs. We will revise the section of the SOP 430 (Time and Effort Certification) to increase the frequency of 485 review. Contact - Clara Ann McLaughlin, Chief – Office of Grants Management Estimated Completion Date - September 30, 2024 See Corrective Action Plan for chart/table

View Audit 310468 Questioned Costs: $1

Finding 403294 (2023-004)

Significant Deficiency 2023

Government of the District of Columbia

DC

Special Tests & Provisions Subrecipient Monitoring Eligibility § 200.303

The Office of the Chief Financial Officer/Office of Finance and Treasury (OCFO/OFT) for Department of Human Services (DHS) concurs with this finding. Strict procedures and practices are in place to ensure contract compliance. OFT manages quarterly audit reviews of UPO practices to ensure proper han...

The Office of the Chief Financial Officer/Office of Finance and Treasury (OCFO/OFT) for Department of Human Services (DHS) concurs with this finding. Strict procedures and practices are in place to ensure contract compliance. OFT manages quarterly audit reviews of UPO practices to ensure proper handling of DHS referral forms and intake documents up-holds to policy and procedures governed in order to mitigate the errors. OFT will continue this practice with UPO EBT Card Distribution sites to secure the EBT cards and document reconciliation. All Intake Procedures and Processes found in the EBT Manual are followed thoroughly by all employees. As practice, UPO will continue to enforce the progressive disciplinary process for errors or omissions identified during daily operations. Contact - Valencia Gregory, Program Analyst, OCFO/OFT Estimated Completion Date - September 30, 2024 See Corrective Action Plan for chart/table

View Audit 310468

Finding 403293 (2023-003)

Material Weakness 2023

Government of the District of Columbia

DC

Eligibility Reporting Matching / Level of Effort / Earmarking § 200.303

The Department of Human Services (DHS) and Department of Health Care Finance (DHCF) DC Access System (DCAS) Program Management Administration team agree with the findings. For the fifteen (15) findings, DHS/ESA has identified the description of the deficiencies, examined the magnitude and geographi...

The Department of Human Services (DHS) and Department of Health Care Finance (DHCF) DC Access System (DCAS) Program Management Administration team agree with the findings. For the fifteen (15) findings, DHS/ESA has identified the description of the deficiencies, examined the magnitude and geographic extent of the deficiencies, identified the actions completed to eliminate the deficiencies. The District will focus on efforts that will create the maximum impact, which includes creating new options for collaboration, streamlining current communication, and introducing cross-functional prioritization. These strategies will help the District move projects toward completion and are rooted in continuous quality improvement. To guide its strategic efforts and track its impact, DHS has outlined the following four phases of corrective action plans to be taken to ensure the deficiencies will be eliminated: • Review and Prioritization, • Design and Development, • Implementation, and • Monitor and Evaluation. Each phase has several process steps including a completion document that signals the permission to move to the next phase. The detailed process steps are documented under DHS’ Consolidated Semi-Annual SNAP Advance Warning Letter Corrective Action Plan and FFY2024 Quality Control Corrective Action Plan reports dated April 2024. The corrective action plan is facilitated by the Quality Improvement Program and since implementing this process in January 2021, the District has identified root causes for errors and gaps in internal auditing and evaluation processes. Therefore, the flow of the semi-annual corrective action plans reflects the District’s commitment to a collaborative corrective action plan - expanding the data analysis section to include data and analysis of internal methods, a complete summary of each phase completed, and a timeline for upcoming phase/project completion. Contact - Stephanie Bloch-Newman, Deputy Administrator for Innovation & Change Management Estimated Completion Date - September 30, 2025 See Corrective Action Plan for chart/table

View Audit 310468

Finding 403292 (2023-002)

Significant Deficiency 2023

Government of the District of Columbia

DC

Matching / Level of Effort / Earmarking § 200.303

The Department of Human Services (DHS) concurs with the finding. DHS Budget and Accounting staff will meet on a quarterly basis to review and walk through the SNAP source and supporting documentation for the required match to ensure the match is reported accurately on the SF-425. The Accounting an...

The Department of Human Services (DHS) concurs with the finding. DHS Budget and Accounting staff will meet on a quarterly basis to review and walk through the SNAP source and supporting documentation for the required match to ensure the match is reported accurately on the SF-425. The Accounting and Budget team has revised the supporting documents used to calculate the SNAP matching, level of effort and earmarking. These documents have been linked within one file to ensure all changes made to the supporting documents roll to the appropriate lines on the source document to ensure match calculation are accurate and verifiable. This document is reviewed by the Accounting and Budget team prior to populating the SF-425 in the Food Program Reporting System (FPRS). This process was implemented during the first quarter of FY2024. Contact - Hayden Bernard, Agency Fiscal Officer, DHS Estimated Completion Date - Completed on January 1, 2024 See Corrective Action Plan for chart/table

View Audit 310468

Finding 403291 (2023-001)

Significant Deficiency 2023

Government of the District of Columbia

DC

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.430

The Department of Human Services (DHS) concurs with the finding. DHS will ensure that managers memorialize leave and overtime requests in writing in a manner that is best suited for the operational needs of the Department/Unit. Contact - Tania Mortensen, Chief Operating Officer, Marlene Akas, Huma...

The Department of Human Services (DHS) concurs with the finding. DHS will ensure that managers memorialize leave and overtime requests in writing in a manner that is best suited for the operational needs of the Department/Unit. Contact - Tania Mortensen, Chief Operating Officer, Marlene Akas, Human Resources Officer Estimated Completion Date - July 1, 2024 See Corrective Action Plan for chart/table

View Audit 310468 Questioned Costs: $1

Finding 403212 (2023-001)

Material Weakness 2023

Houston County Board of Education

AL

Questioned Costs Allowable Costs / Cost Principles Special Tests & Provisions § 200.303 § 200.326

Item 2023‐001 – Special Tests and Provisions – Wage Rate Requirements Recommendation: 2 CFR 200.303 requires the non‐Federal entity to “(a) establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the non‐Federal entity is managing the Federa...

Item 2023‐001 – Special Tests and Provisions – Wage Rate Requirements Recommendation: 2 CFR 200.303 requires the non‐Federal entity to “(a) establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the non‐Federal entity is managing the Federal statutes, regulations, and the terms and conditions of the Federal award.” 2 CFR 200.326 and 29 CFR Part 5, Labor Standards Provisions Applicable to Contracts Governing Federally Financed and Assisted Construction (DOL Regulations) require the contractor or subcontractor to submit to the nonfederal entity weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payrolls). We recommend the strengthening of controls to ensure the prevailing wage rate clauses are included in the contracts and that certified payrolls are received for each week in which construction work is performed. The Chief School Financial Officer, Kerry Bedsole, should review documentation for inclusion of the prevailing wage rate clauses in construction contracts as part of the bid process prior to expenditures being made. She should also review all invoices received from contractors and subcontractors to ensure that the certified payroll information is received for all weeks for which construction work is performed. Action Taken: Management has reviewed the requirements of 2 CFR Section 200.303 and 2 CFR 200.326 relating to wage rate requirements and agrees with the recommendation. Management has already communicated with all contractors and subcontractors regarding the wage rate requirements and has implemented additional procedures, effective October 1, 2023, stating that the Chief School Financial Officer, Kerry Bedsole, will review documentation for inclusion of the prevailing wage rate clauses in construction contracts as part of the bid process prior to expenditures being made. She will also review all invoices received from contractors and subcontractors to ensure that the certified payroll information is received for all weeks for which construction work is performed.

View Audit 310378 Questioned Costs: $1

Finding 403176 (2023-002)

Significant Deficiency 2023

Public Health - Madison and Dane County

WI

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

City of Madison Fire Department will coordinate with the City of Madison, Internal Audit and Grants function of the Finance Department, for an independent person to review the reports before submission to ensure the loss revenue calculation and amounts reported are accurate. This additional internal...

City of Madison Fire Department will coordinate with the City of Madison, Internal Audit and Grants function of the Finance Department, for an independent person to review the reports before submission to ensure the loss revenue calculation and amounts reported are accurate. This additional internal control procedure will ensure there are proper review and approval processes over completeness and accuracy of reports before submissions to federal agencies.

View Audit 310331

Finding 403100 (2023-002)

Material Weakness 2023

Casa Grande Union High School District No. 82

AZ

Questioned Costs Allowable Costs / Cost Principles § 200.303

Finding Number: 2023‐002 Assistance Listing Numbers: 84.010; 84.027; 84.027X; 84.425U Program Names/Assistance Listing Titles: Title I Grants to Local Educational Agencies; Special Education Cluster; COVID‐19 Education Stabilization Fund Contact Person: Glenda Cole, Human Resources Director An...

Finding Number: 2023‐002 Assistance Listing Numbers: 84.010; 84.027; 84.027X; 84.425U Program Names/Assistance Listing Titles: Title I Grants to Local Educational Agencies; Special Education Cluster; COVID‐19 Education Stabilization Fund Contact Person: Glenda Cole, Human Resources Director Anticipated Completion Date: May 30, 2025 Planned Corrective Action: It has been noted that several of the concerns associated with lack of appropriate payroll procedures occurred due to lack of clear communication with HR regarding rates of pay for new and continuing employees. Therefore, procedures have been put in place to address these issues to ensure an effective, transparent process. The following procedures are in place (or are being implemented) to improve performance in the HR/Payroll Department: I. Position Changes for Employees During the School Year: Position Changes for an employee during the school year will be addressed in the following manner: a. The governing board will continue to receive a personnel recommendation form that includes: i. Employee name ii. Position details (such as rate of pay, position title, control code‐if the position is a replacement.) iii. Site relocation (if applicable) iv. Reason for the position change v. Effective date of the change b. Agreements/Contracts will be issued to staff members for their signature. c. Payroll receives the personnel document after board approval. If the position change for the employee is a replacement, payroll uses the control assigned by HR. If the position change is a new position, Finance assigns the control code and sends to HR. II. Agreements/Contracts for Staff Members: a. Agreements/contracts will be created for each staff member to obtain staff member signature after board approval. b. Agreements will be placed in the staff members’ files. c. Agreements will include: i. Employee name ii. New position/title iii. Site relocation (if applicable), iv. Rate of pay v. Effective date. vi. Employee signature and date d. Tracking of these agreements will occur using onboarding and transfer agreement spreadsheets. III. Communications a. Payroll and HR staff will meet weekly to clarify hiring/payroll issues as they arise. b. A documented flow of information; forms initiated by HR will be shared with payroll to ensure clarity of intent. IV. Flexibility and Amendments: a. As the process continues, certain points will be amended or adjusted to improve the efficiency of tracking employee status changes. V. Training a. HR and Payroll Staff received training last year regarding the use of HR and payroll software and will receive updated training in the 2024‐2025 school year. The District will reimplement (it had been used prior to 2022, but was discontinued) a more thorough use of payroll software in spring of 2025 to increase efficiency and accuracy. b. We will hire a consultant to work with staff for the 2024‐25 school year to ensure more transparent and efficient practice of tracking employee status changes in the District.

View Audit 310236 Questioned Costs: $1

Finding 403061 (2023-001)

Significant Deficiency 2023

American Diabetes Association

VA

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.308 § 200.403 § 200.430

American Diabetes Association (ADA) is committed to ensuring the appropriate documentation is in place to adhere to federal regulations regarding activities allowed or unallowed and allowable costs. In response to the audit finding, ADA is taking the following corrective actions to address the audit...

American Diabetes Association (ADA) is committed to ensuring the appropriate documentation is in place to adhere to federal regulations regarding activities allowed or unallowed and allowable costs. In response to the audit finding, ADA is taking the following corrective actions to address the audit recommendations: 1) Financial Services will communicate annual reminders of the existing policy relating toweekly completion and manager review of time records to all ADA team members. 2) Federal grant program management will perform weekly monitoring of all time recordsapplicable to federal awards to ensure that time is reviewed and approved by a manager with knowledge of staff activities so that ADA conforms to federal regulations regardingactivities allowed or unallowed and allowable costs. 3) Financial Services will execute a reimbursement request only once all time is reviewed and approved by a manager with knowledge of staff activities.

View Audit 310207

Corrective Action Plans

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