Corrective Action Plans

FINDING 2022-001 Program: COVID-19: Coronavirus State and Local Fiscal Recovery Funds CFDA No.: 21.027 Federal Grantor: United States Department of the Treasury Passed-through: N/A Compliance Requirements: Procurement, Suspension and Debarment Auditor Recommendation: We recommend the City modify and strengthen its policies and procedures to ensure that the required Uniform Guidance standards are addressed. Views of Management/Responsible Officials and Corrective Action: The City concurs with the auditor?s recommendation and will modify and strengthen its policies and procedures to ensure that the required Uniform Guidance standards are addressed. The City has never had a finding in its Single Audit before and was not aware that the procurement standards identified in Title 2 of the Code of Federal Regulations (CFR), specifically 2 CFR sections 200.317 through 200.326, had to be included in the City?s procurement policy. Being that this was the first time the City received the ARPA funding and was subject to this requirement, this deficiency came up. The City will review and bring its current policy up to date. The City also made an effort to comply when a deficiency was known. In August 2022, the City established its Debarment and Suspension policy. With this policy in place, the City will review its current process to ensure that going forward, verifications for debarment and suspension are performed for contractors prior to entering into transactions with them. Name of Responsible Person: Kim Sao, Finance Director Implementation Date: 6/30/2023

Finding 2022-002 Lack of Internal Control Over Procurement Name of Contact Person: Stella Krumrey, Tribal Council President Corrective Action Plan: The Alutiiq Tribe of Old Harbor has purchasing policies and procedures in place and takes them very seriously. The Tribe believes it followed the proper procedures for the transactions that took place during FYE 09-2022. Unfortunately, due to Tribal Administrator transition during the fiscal year, the documentation of proper purchasing procedures for a major transaction was misplaced and after a thorough search could not be located. The Tribe believes this error was a single mistake and not a pattern. Proposed Completion Date: September 30th, 2022

Finding: 2022-02 Finding Summary: Utah Food Bank verified that contractors were not suspended, debarred, or otherwise excluded from System Award Management (?SAM?), but did not document the procedure and did not retain documentation of this action. Responsible Individuals: Jennifer Pratt, Chief Financial Officer Corrective Action Plan: Utah Food Bank will continue to enhance internal controls over written procurement policies and monitoring vendors to ensure its compliance with the Code of Federal Regulations, including keeping documentation of SAM compliance on each vendor before the work starts and upon each disbursement. Anticipated Completion Date: February 24, 2023

Views of Responsible Officials: The funds were needed to be made immediately available to those who were in need because of the Coronavirus pandemic, which had made a serious impact on the homeless and those who were about to become homeless. Due to the urgency of the situation, it was determined to be in the best interest of those in need to follow a faster process to disburse funds than to advertise requests for proposals, evaluate the proposals to make selections, and award contracts. Written procedures will be established for use of the alternative procedures.