Corrective Action Plans

Finding 5818 (2022-103)

Material Weakness 2022

State of Arizona

AZ

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

Assistance listing number and program name: 21.019 COVID-19 Coronavirus Relief Fund Agency: Arizona Governor’s Office of Strategic Planning and Budgeting (Office) Name of contact person and title: Sarah Brown, Director Governor’s Office of Strategic Planning & Budgeting Anticipated completion date...

Assistance listing number and program name: 21.019 COVID-19 Coronavirus Relief Fund Agency: Arizona Governor’s Office of Strategic Planning and Budgeting (Office) Name of contact person and title: Sarah Brown, Director Governor’s Office of Strategic Planning & Budgeting Anticipated completion date: January 31, 2023 Agency’s response: Concur Completed. As of January 12, 2023, the State of Arizona’s final closeout report to the U.S. Department of the Treasury on uses of Coronavirus Relief Funds (CRF) was submitted and accepted. As part of this final closeout report’s preparation, the Office completed a reconciliation of all activity reported against the information in the State’s accounting system and obtained clarification from State agencies awarded funds, as necessary, to help ensure the final report was complete and accurate.

View Audit 7884

Finding 5807 (2022-102)

Material Weakness 2022

State of Arizona

AZ

Subrecipient Monitoring § 200.303 § 200.332

Assistance listing number and program name: 21.019 COVID-19 Coronavirus Relief Fund Agency: Arizona Governor’s Office of Strategic Planning and Budgeting Name of contact person and title: Sarah Brown, Director Governor’s Office of Strategic Planning & Budgeting Anticipated completion date: July 3...

Assistance listing number and program name: 21.019 COVID-19 Coronavirus Relief Fund Agency: Arizona Governor’s Office of Strategic Planning and Budgeting Name of contact person and title: Sarah Brown, Director Governor’s Office of Strategic Planning & Budgeting Anticipated completion date: July 31, 2024 Agency’s response: Concur During fiscal year 2023, the Office took significant corrective action to improve subrecipient monitoring, including assessing each subrecipient’s risk of noncompliance, collecting single audits (as applicable) or certified financial statements from new awardees, and requesting and reviewing additional information from grantees related to uses of awarded funds. Additionally, Office staff have attended trainings to improve their understanding of and tools available to them to perform subrecipient monitoring procedures, as required. The Office has also conducted a staffing assessment and is adding resources to perform subrecipient monitoring.

View Audit 7884

Finding 5804 (2022-110)

Material Weakness 2022

State of Arizona

AZ

Eligibility Internal Control / Segregation of Duties § 200.303

Assistance listing number and program name: 17.225 COVID-19 Unemployment Insurance Agency: Department of Economic Security Name of contact person and title: Sandra Canez, Unemployment Insurance Program Administrator Jacqueline Butera, Quality Assurance and Integrity Administrator Anticipated comple...

Assistance listing number and program name: 17.225 COVID-19 Unemployment Insurance Agency: Department of Economic Security Name of contact person and title: Sandra Canez, Unemployment Insurance Program Administrator Jacqueline Butera, Quality Assurance and Integrity Administrator Anticipated completion date: July 16, 2023 Agency’s Response: Concur The Department of Economic Security took the following actions to remediate finding 2022-110 and prior year finding 2021-108. In July 2023, the Department completed the wage evaluation of the claimants determined eligible to receive above the $117-minimum weekly UI benefit amount, as noted in the finding. Any resulting overpayment for the federal CARES Act programs was established by the Department, and where appropriate, waivers were considered and allowed following federal regulations and the state overpayment policy. As noted in the finding, the Department addressed the 7 sampled cases and will continue to follow well-established overpayment and recovery policy and procedures.

View Audit 7884

Finding 5795 (2022-123)

Significant Deficiency 2022

State of Arizona

AZ

Questioned Costs Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303

Assistance listing number and program name: 16.575 Crime Victim Assistance Agency: Department of Public Safety Name of contact person and title: Kate McClary, Administrative Service Manager Anticipated completion date: June 30, 2024 Agency’s Response: Concur Despite the Department having made subaw...

Assistance listing number and program name: 16.575 Crime Victim Assistance Agency: Department of Public Safety Name of contact person and title: Kate McClary, Administrative Service Manager Anticipated completion date: June 30, 2024 Agency’s Response: Concur Despite the Department having made subawards that would have achieved the earmarks in priority spending, the actual expenditures fell short of these targets. In order to increase the likelihood of the priority spending earmarks being met in the future, the Department agrees with this finding and will implement the following: • Additional monitoring of subrecipient program spending at additional points in time throughout the award period to maximize the likelihood of achieving the required 10 percent of its total award on each of the priority crime victim categories: sexual assault, child abuse and spousal abuse. • Enhanced policies and procedures to identify points in time for consideration of the most appropriate action to be taken once it is learned that spending on the priority crime victim categories will not be met. • Adjustments to spending or subrecipient funding, as appropriate, to assist in safeguarding it meets the earmarking requirement if overall spending on any of the three priority crime victim categories is lower than the required 10 percent. • Seek additional subrecipients for it and other State agencies to partner with to serve the priority categories of crime victims, and if additional subrecipients cannot be found, work with the federal agency to request a waiver for or a reduction to the earmarking requirements.

View Audit 7884 Questioned Costs: $1

Finding 5791 (2022-115)

Significant Deficiency 2022

State of Arizona

AZ

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.112 § 200.303 § 200.332 § 200.513 § 200.521

Assistance listing number and program name: 14.231 Emergency Solutions Grant Program 14.231 COVID-19- Emergency Solutions Grant Program 14.267 Continuum of Care Program Agency: Department of Housing Name of contact person and title: Keon Montgomery, Assistant Deputy Director of Programs Molly Brig...

Assistance listing number and program name: 14.231 Emergency Solutions Grant Program 14.231 COVID-19- Emergency Solutions Grant Program 14.267 Continuum of Care Program Agency: Department of Housing Name of contact person and title: Keon Montgomery, Assistant Deputy Director of Programs Molly Bright, DCAD Assistant Director (DES) Anticipated completion date: April 30, 2024 Agency’s Response: Concur Department of Housing response: The Department is no longer reimbursing the subrecipient for unsupported or ineligible costs and is working to resolve the issue. The HUD Field Office is aware of the findings and the Department is working toward resolution. Written policies for reviewing and approving subrecipient reimbursements, as well as, risk assessment will be reviewed and updated. Contract specialists in the Special Needs Division have begun training and the Department will continue to leverage Federal educational resources centered on Grants and Agreements, 2 CFR 200 cost principles and award requirements. Department of Economic Security response: Agency: Department of Economic Security Name of contact person and title: Molly Bright, DCAD Assistant Director Anticipated completion date: June 30, 2024 Agency’s Response: Concur The Department will stop the reimbursement of costs to all nonprofit and contracted subrecipients for all items that are disallowed and/or restricted by the regulations provided for within the provisions of the federal Emergency Solutions Grant Program (ESG), including payments that violate the conflict-of-interest disclosure requirements. Additionally, the Department will revise its cost monitoring policy to ensure compliance with these regulations prior to disbursing any ESG funding to any subrecipient for any purpose. The Department will also update its policies and procedures for subrecipient monitoring. The Department will assess the risk of noncompliance violations for each subrecipient and establish a plan of action to address noncompliance. The plan of action will include an array of training and educational processes to ensure applicable personnel are knowledgeable of ESG compliance requirements and Department contracts. The Department will also monitor subrecipients per updated policies and procedures. The Department will continue to resolve the unallowable costs reimbursed to subrecipients as deemed appropriate by the United States Department of Housing and Urban Development.

View Audit 7884 Questioned Costs: $1

Finding 5789 (2022-116)

Significant Deficiency 2022

State of Arizona

AZ

Subrecipient Monitoring Reporting § 200.303

Assistance listing number and program name: 14.228 Community Development Block Grants/State’s Program and Non-Entitlement Grants in Hawaii Agency: Department of Housing Name of contact person and title: Keon Montgomery, Assistant Deputy Director of Programs Anticipated completion date: December 31,...

Assistance listing number and program name: 14.228 Community Development Block Grants/State’s Program and Non-Entitlement Grants in Hawaii Agency: Department of Housing Name of contact person and title: Keon Montgomery, Assistant Deputy Director of Programs Anticipated completion date: December 31, 2023 Agency’s Response: Concur The Arizona Department of Housing will take the following actions to correct Federal Funding Accountability and Transparency Act (FFATA) reporting errors and eliminate future reporting errors: The Department will leverage Federal training and educational resources by requiring all Grant Administration and Data staff to participate in the HUD FFATA Subaward Reporting System webinars. It will also create and implement processes designed to ensure there is increased oversight and reporting of any modifications to subawards in the Federal Funding Accountability and Transparency Subaward Reporting System (FSRS), by no later than month end following the subaward action. Furthermore, the Department of Housing will implement procedures for review of FFATA prior to its submission in FSRS.

View Audit 7884

Finding 5787 (2022-108)

Material Weakness 2022

State of Arizona

AZ

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.334 § 200.430 § 200.513 § 200.521

Assistance listing number and program name: 12.401 National Guard Military Operations and Maintenance (O&M) Projects Agency: Department of Emergency and Military Affairs (DEMA) Name of contact person and title: Jensen Forde, CFO Anticipated completion date: April 30, 2024 Agency’s Response: Concur ...

Assistance listing number and program name: 12.401 National Guard Military Operations and Maintenance (O&M) Projects Agency: Department of Emergency and Military Affairs (DEMA) Name of contact person and title: Jensen Forde, CFO Anticipated completion date: April 30, 2024 Agency’s Response: Concur DEMA HR anticipates having this completed by April 2024 at the latest. All employee records will be audited, corrected and maintained per the finding. HR staff has received a copy of the Department’s Record Retention Schedule and effective immediately will adhere to the policy.

View Audit 7884 Questioned Costs: $1

Finding 5622 (2022-001)

Material Weakness 2022

Brooks County Board of Education

GA

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303 § 200.403 § 200.415 § 200.77

FA 2022-001 Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Period of Performance Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of ...

FA 2022-001 Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Period of Performance Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: COVID-19 - 84.425C - Coronavirus Aid, Relief and Economic Security Act-Governor's Emergency Education Relief Fund 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 COVID-19 - 84.425W - American Rescue Plan Elementary and Secondary School Emergency Relief Fund - Homeless Children and Youth Federal Award Number: S425C200012 (Year: 2021), S425D200012 (Year: 2020), S425D210012 (Year: 2021), S425U2120012 (Year: 2021), S425W210011 (Year: 2021) Questioner Costs: $101,681 Description: A review of expenditures charged to the Elementary and Secondary School Emergency Relief Fund program revealed that the School District's internal control procedures were not operating appropriately to ensure that expenditures were allowable for the program. Corrective Action Plans: Director of Finance will follow rules regarding federal expenditures. The finance officer will work with federal programs personnel to ensure that all rules are being met and that budgets are entered into the Consolidated Application timely. The finance officer will offer training to those work with federal grants. Estimated Completion Date: June 30, 2023 Contact Person: Carrie Gay, Director of Finance Telephone: 229-588-2340 Email: cgay@brooks.k12.ga.us

View Audit 7510 Questioned Costs: $1

Finding 5503 (2022-001)

Significant Deficiency 2022

Santa Fe Community Housing Trust

NM

Reporting § 200.303 § 200.502 § 200.510

Response. Agreed. Where feasible, the Housing Trust will aim to improve management of all federal grants. A process of documentation verification prior to any requests made for financial draws will include employee, supervisor, business operations manager, and executive director level approvals to e...

Response. Agreed. Where feasible, the Housing Trust will aim to improve management of all federal grants. A process of documentation verification prior to any requests made for financial draws will include employee, supervisor, business operations manager, and executive director level approvals to ensure compliance and availability of funds. A monthly federal request for reimbursements with all grantee information will be used and reconciled monthly with QuickBooks. This report will mirror the SEFA form so auditors will receive the information in a timely manner. For any quarterly reports, the three months of reporting will again be reconciled prior to submission. All new processes and compliance will be updated in the policies and procedure manual. As the Executive Director prepares the 2024 budget, a reorganization of the business operations department will be sought. A new position to prepare and work on all federal grant tasks will be hired and report to the Business Operations Manager. In the meantime, the Business Operations Manager has started to develop checks and balances. Corrective Action Plan Timeline: Immediately Designation Of Employee Position Responsible For Meeting Deadline: Business Operations Manager

View Audit 7270

Finding 4876 (2022-006)

Material Weakness 2022

Samu Foundation

DC

Procurement, Suspension & Debarment § 200.303 § 200.318 § 200.319 § 200.320

Views of Responsible Officials: SAMU had a workshop for procurement practices together with Project Hope back in October/November 2022. The procurement process of Services and (nonrecurring) Goods has been updated in May/June 2023. Therein all the requirements were explained to fulfill the procureme...

Views of Responsible Officials: SAMU had a workshop for procurement practices together with Project Hope back in October/November 2022. The procurement process of Services and (nonrecurring) Goods has been updated in May/June 2023. Therein all the requirements were explained to fulfill the procurement standards established by 2 CFR 200.318. In the meantime, all procurement specialists have been advised to request a minimum of three formal quotes for procurements above $10,000, once those have been received and a proposal with an explanation (via email) of why a certain vendor has been preselected to provide the services and goods in question. With this information, the MD and Finance/Admin head are asked for internal approval and process the procurement of the Services and Goods. The approval is provided by email. An updated procurement policy is in preparation, the procurement process will be discussed again in another workshop in Q1 2024.

View Audit 7039

Finding 4875 (2022-005)

Significant Deficiency 2022

Samu Foundation

DC

Cash Management § 200.303

Views of Responsible Officials: In 2022, narrative program reports were prepared by the management team (inputs were provided by each thematic area/department), the Deputy Director (or her designee) reviewed, and the Managing Director approved and typically sent the narrative reports to United Way v...

Views of Responsible Officials: In 2022, narrative program reports were prepared by the management team (inputs were provided by each thematic area/department), the Deputy Director (or her designee) reviewed, and the Managing Director approved and typically sent the narrative reports to United Way via email (or in some instances, uploaded to the United Way SharePoint directly). In 2022, financial reports were prepared by CBM, reviewed by the Deputy Director (with support from a Coordinator, when possible), and sent to the Managing Director for approval and signature. The signed documents were then uploaded into the United Way SharePoint, and a note was sent to advise that the documents were ready to review. Reimbursements have never been sent to United Way without the approval and signature of the Managing Director. United Way requires that all financial reports reflect Managing Director signature to be reviewed.

View Audit 7039

Finding 4398 (2022-001)

Significant Deficiency 2022

Jeff Davis County Board of Education

GA

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

FA 2022-001 Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Federal Communications Commission Ass...

FA 2022-001 Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Federal Communications Commission Assistance Listing Number and Title: COVID-19-32.009-Emergency Connectivity Fund Federal Award Number: ECF202105452 (Year: 2022) 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: S425D210012 (Year: 2021) Questioner Costs: $63,399 Description: A review of expenditures charged to the Emergency Connectivity Fund and Elementary and Secondary School Emergency Relief Fund programs revealed that the School District's internal control procedures were not operating appropriately to ensure that expenditures were allowable. Corrective Action Plans: The district will contact each Federal Program to determine the appropriate action to take to ensure the funds are appropriately allocated. Moving forward, Finance will review all reimbursements as well as work with other Departments to ensure that expenses are being allocated to the correct program. Estimated Completion Date: June 30, 2023 Contact Person: Betty Corbitt, Finance Director Telephone: 912-699-6009 Email: betty.corbitt@jeff-davis.k12.ga.us

View Audit 6845 Questioned Costs: $1

Finding 3472 (2022-004)

Material Weakness 2022

Center for Disease Dynamics Economics & Policy Inc.

MD

Internal Control / Segregation of Duties Cash Management Material Weakness § 200.302 § 200.303

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 (...

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

View Audit 5453

Finding 3227 (2022-010)

Significant Deficiency 2022

Mary's Center for Maternal and Child Care, Inc.

DC

Procurement, Suspension & Debarment § 200.214 § 200.303

Views of Responsible Officials: A detailed Procurement process currently exists; however, due to staff attrition we were unable locate all the procurement documentation requested. We will continue to reinforce our Procurement policy (detailed below as it relates to documentation) and now require all...

Views of Responsible Officials: A detailed Procurement process currently exists; however, due to staff attrition we were unable locate all the procurement documentation requested. We will continue to reinforce our Procurement policy (detailed below as it relates to documentation) and now require all documentation be stored in a Central location for all applicable Finance staff. This policy includes a required annual screening of any current vendors and has now been extended to contractors and consultants also. E. Procurement Records and Files: 1. Mary's Center will establish and maintain procurement records and files. The records will be kept in the office of the Chief Executive Officer and/or Finance office and virtual copies will be stored on the Finance shared folder. 2. Mary's Center will document in the procurement files some form of cost or price analysis made in connection with every procurement action. 3. For any contracted service (other than equipment-specific technical support), Mary's Center procurement file will include: a. Basis for selection of the contractor, b. Justification for lack of competition when competitive bids or prices are not obtained, and c. Basis for award cost or price. 4. These records and files will be kept in accordance with Mary's Center's Record Retention and Document Destruction Policy.

View Audit 5266

Finding 3226 (2022-009)

Material Weakness 2022

Mary's Center for Maternal and Child Care, Inc.

DC

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303 § 200.512

Views of Responsible Officials: As detailed in our Policy and Procedure document Mary's Center has developed a detailed pre-audit process to ensure our formal-year end closing occurs with no issues. In preparation for our annual audit, all accounts will be reconciled prior to the beginning of the au...

Views of Responsible Officials: As detailed in our Policy and Procedure document Mary's Center has developed a detailed pre-audit process to ensure our formal-year end closing occurs with no issues. In preparation for our annual audit, all accounts will be reconciled prior to the beginning of the audit period using a detailed workflow. The workflow includes a formalized checklist and workplan with the following tasks that need to be completed:  Patient Receivable Schedule Reconciliation  Patient Revenue Reconciliation  Asset and Liability Accounts Reconciliation Views of Responsible Officials (continued): Pre-Audit reconciliation efforts and adherence to the workflow will be co-led by the Assistant Controller, Director of Grants, and Director of Revenue Initiatives and reviewed by multiple levels of leadership. In addition, to combat the growth of our organization and additional regulations we have implemented or are in the process of implementing the following activities at Mary's Center:  Employed an experienced Grant director to oversee the grant department and optimize productivity and quality;  Actively enlisting the services of an experienced Finance Consultant to perform an assessment of the entire Finance department including current process and staffing needs;  Invested in technologies such as Sage Intacct ERP (industry leader) to replace manual processes;  Budgeted for additional Finance staffing in our upcoming annual budget to combat current capacity issues. Collectively, these processes and staffing updates will ensure Data Collection Forms are submitted timely going forward.

View Audit 5266

Finding 3225 (2022-008)

Significant Deficiency 2022

Mary's Center for Maternal and Child Care, Inc.

DC

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Cash Management § 200.303 § 200.414

Views of Responsible Officials: Mary's Center now has a robust process where the agreed upon provisional indirect rate or (if applicable) the specific rate included in the final Grant agreement is the governing default rate used for each Grant. In any scenarios where a change in rate is being reques...

Views of Responsible Officials: Mary's Center now has a robust process where the agreed upon provisional indirect rate or (if applicable) the specific rate included in the final Grant agreement is the governing default rate used for each Grant. In any scenarios where a change in rate is being requested, the Program Manager alerts the Senior Grant Accountant assigned to the grant and provides supporting documentation from the Grant funder of an addendum to the existing Grant agreement. If for any reason the Finance team is using an upward or downward adjustment to the provisional indirect rate or what was agreed upon in the Grant agreement the EVP Finance and Director of Grants must approve this change and notify the EVPs of Health and Programs and Development prior to implementing this change. All changes are documented. In addition, to ensure the rate in the agreement is the same rate being used when invoicing Grant funders, the Finance team conducts a thorough reconciliation process during the year.

View Audit 5266

Finding 3224 (2022-007)

Significant Deficiency 2022

Mary's Center for Maternal and Child Care, Inc.

DC

Procurement, Suspension & Debarment § 200.303 § 200.318 § 200.319 § 200.320

Views of Responsible Officials: A detailed Procurement process currently exists; however, due to staff attrition we were unable locate all the procurement documentation requested. We will continue to reinforce our Procurement policy (detailed below as it relates to documentation) and now require all...

Views of Responsible Officials: A detailed Procurement process currently exists; however, due to staff attrition we were unable locate all the procurement documentation requested. We will continue to reinforce our Procurement policy (detailed below as it relates to documentation) and now require all documentation be stored in a Central location for all applicable Finance staff. E. Procurement Records and Files: 1. Mary's Center will establish and maintain procurement records and files. The records will be kept in the office of the Chief Executive Officer and/or Finance office and virtual copies will be stored on the Finance shared folder. 2. Mary's Center will document in the procurement files some form of cost or price analysis made in connection with every procurement action. 3. For any contracted service (other than equipment-specific technical support), Mary's Center procurement file will include:  Basis for selection of the contractor,  Justification for lack of competition when competitive bids or prices are not obtained, and  Basis for award cost or price. 4. These records and files will be kept in accordance with Mary's Center's Record Retention and Document Destruction Policy.

View Audit 5266

Finding 3223 (2022-006)

Significant Deficiency 2022

Mary's Center for Maternal and Child Care, Inc.

DC

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

Views of Responsible Officials: Mary's Center now has the following process in place to directly address this issue. Please see details below: All cash disbursements must be supported by an automated invoice, contract, and/or valuation documentation in the financial accounting system (Sage Intacct) ...

Views of Responsible Officials: Mary's Center now has the following process in place to directly address this issue. Please see details below: All cash disbursements must be supported by an automated invoice, contract, and/or valuation documentation in the financial accounting system (Sage Intacct) prior to payment. The same process applies for both purchase order and nonpurchase order related invoices. Any individual invoice exceeding $10,000 requires approval from both Department and Finance leadership prior to payment. Monthly Finance Team meetings are held to address staff's outstanding questions/concerns about workflows and processes.

View Audit 5266

Finding 3208 (2022-001)

Material Weakness 2022

Partners in Prevention Education

WA

Matching / Level of Effort / Earmarking Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

Internal Control over Cash Receipts and Disbursements Name of contact person and title: Charlia Messinger, Executive Director Anticipated completion date: 12/31/23 Agency’s response: Concur the organization agrees with this finding and will implement the following:Partners in Prevention Education w...

Internal Control over Cash Receipts and Disbursements Name of contact person and title: Charlia Messinger, Executive Director Anticipated completion date: 12/31/23 Agency’s response: Concur the organization agrees with this finding and will implement the following:Partners in Prevention Education will adopt internal control procedures matching requirements from 2 CFR section 200.303 and other government standards of non-profit financial control. This will be adopted by the Executive Director and Board by December 31, 2023.

View Audit 5229

Finding 3114 (2022-002)

Significant Deficiency 2022

City of Sweetwater, Florida

FL

Reporting Equipment & Real Property Management Matching / Level of Effort / Earmarking § 200.1 § 200.303

The Deputy Finance Director and the Finance Department identified the transactions as potentially being incorrectly recorded; however, it was not identified timely and/or officially addressed, and was not detected by the Grants Administrator as being recorded in the incorrect period. At the moment ...

The Deputy Finance Director and the Finance Department identified the transactions as potentially being incorrectly recorded; however, it was not identified timely and/or officially addressed, and was not detected by the Grants Administrator as being recorded in the incorrect period. At the moment the trial balances and year-end closing procedures were being completed, the City was operating without a Finance Director. The Deputy Finance Director and Finance Department were working diligently to review the accounting and handle various tasks, but were not able to timely address the issue with the specific transactions mentioned above. During June 2023, the City hired a Finance Director which will allow the Deputy Finance Director and staff to improve year-end closing procedures and will provide additional support to the Finance Department to ensure controls in place over financial reporting are sufficient. The Grants Administrator will be more involved in communicating with the Finance Department, at a minimum on a monthly basis, as related to reporting of expenditures that are being funded by federal, state, and local awards.

View Audit 5032

Finding 3022 (2022-002)

Significant Deficiency 2022

Monroe County Board of Education

GA

Questioned Costs Procurement, Suspension & Debarment School Nutrition Programs § 200.303 § 200.318 § 200.320

FA 2022-002 Strengthen Controls over Procurement and Suspension and Debarment Compliance Requirement: Procurement and Suspension and Debarment Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Agriculture Pass...

FA 2022-002 Strengthen Controls over Procurement and Suspension and Debarment Compliance Requirement: Procurement and Suspension and Debarment Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Agriculture Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: 10.553 - School Breakfast Program 10.555 - National School Lunch Program Federal Award Number: 225GA324N1199; 225GA324N1199 Questioned Costs: $474 Description: A review of expenditures charged to the Child Nutrition Cluster revealed that the School District's internal control procedures were not operating appropriately to ensure that the School District's procurement procedures were followed. Corrective Action Plans: The School District has returned to following its approved procurement procedures. Estimated Completion Date: July 1, 2023 Contact Person: Chris Johnson, CGFM, Director of Financial Services Telephone: 478-994-2031 Email: chris.johnson@mcschools.org

View Audit 4890 Questioned Costs: $1

Finding 3019 (2022-001)

Significant Deficiency 2022

Monroe County Board of Education

GA

School Nutrition Programs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

FA 2022-001 Strengthen Controls over Special Reporting Compliance Requirement: Reporting Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Agriculture Pass-Through Entity: Georgia Department of Education Assis...

FA 2022-001 Strengthen Controls over Special Reporting Compliance Requirement: Reporting Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Agriculture Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: 10.553 - School Breakfast Program 10.555 - National School Lunch Program Federal Award Number: 225GA324N1199; 225GA324N1199 Questioned Costs: None Identified Description: The policies and procedures of the School District were insufficient to provide adequate internal controls over the monthly Claims for Reimbursement process. Corrective Action Plans: The School District has returned to collection Free and Reduce applications and recording the student meals accordingly. Estimated Completion Date: July 1, 2022 Contact Person: Chris Johnson, CGFM, Director of Financial Services Telephone: 478-994-2031 Email: chris.johnson@mcschools.org

View Audit 4890

Finding 2935 (2022-006)

Significant Deficiency 2022

Muhlenberg County Fiscal Court

KY

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

The County made the decision to contract a professional organization with a legal staff to monitor and prepare all funding requests for all SLFRF funds. In April, 2022 the first funding request and transfer request was received from the contracted firm and the transfer of funds was made in June, 202...

The County made the decision to contract a professional organization with a legal staff to monitor and prepare all funding requests for all SLFRF funds. In April, 2022 the first funding request and transfer request was received from the contracted firm and the transfer of funds was made in June, 2022. This request was presented on the county’s Schedule of Federal Financial Assistance and presented to the auditor. Because the request included some projected payroll amounts rather than actual payroll amounts, the auditor stated these projections were not allowable. The County Treasurer then reworked the schedule to include only expenses (payroll) paid through the date of transfer which the auditor said was in compliance. The questioned payroll costs disallowed can be substantiated and are immaterial. The finding regarding the Deputy Judge Executive salary of $4,967 being ineligible because paid by another grant is incorrect.

View Audit 4792 Questioned Costs: $1

Finding 2559 (2022-002)

Significant Deficiency 2022

Boys & Girls Clubs of Tucson, Inc.

AZ

Questioned Costs Allowable Costs / Cost Principles § 200.303

Program Name/Assistance Listing Title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Contact Person: Denise Watters, CEO Anticipated Completion Date: December 2023 Planned Corrective Action: The Club will take immediate steps to bolster its internal con...

Program Name/Assistance Listing Title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Contact Person: Denise Watters, CEO Anticipated Completion Date: December 2023 Planned Corrective Action: The Club will take immediate steps to bolster its internal controls over payroll and non-payroll expenditures. Specifically, we will ensure the maintenance of proper documentation by obtaining and maintaining approved wage agreements for all employees paid from Federal awards. In addition, we will focus on retaining necessary purchase approvals and third-party invoices for non-payroll expenditures charged to the grant. This will guarantee the accuracy and allowability of costs charged to the program. Responsible officials will oversee the plan's implementation, and we will diligently uphold records to demonstrate our commitment to compliance with Federal award requirements. This corrective action plan is crucial to rectifying these issues and ensuring that our internal controls are effective and that we are in compliance with Federal statutes, regulations, and award terms and conditions.

View Audit 4363 Questioned Costs: $1

Finding 2087 (2022-004)

Significant Deficiency 2022

Jewish Community Services, Inc.

MD

Allowable Costs / Cost Principles Subrecipient Monitoring Significant Deficiency § 200.303

Allowable costs Emergency Rental Assistance Program - Federal Assistance Listing Number: 21.023 Recommendation: We recommend that the Organization implement the proper policies and procedures to ensure compliance with 2 CFR section 200.303. Explanation of disagreement with audit finding: There is ...

Allowable costs Emergency Rental Assistance Program - Federal Assistance Listing Number: 21.023 Recommendation: We recommend that the Organization implement the proper policies and procedures to ensure compliance with 2 CFR section 200.303. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding:. JCS will ensure all expenses are properly allocated to the correct funding source. Name of the contact person responsible for corrective action: Nicole Wheeler, Controller Planned completion date for corrective action plan: June 30, 2024

View Audit 3645

Corrective Action Plans

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