Corrective Action Plans

Management’s Response and Corrective Action: The City recently went through implementation of a new financial software, which has allowed for development of some documentation and assignment of roles and responsibilities with the new system. Staff will make efforts to enhance and update this documentation to provide specific details about the annual financial reporting. The City has also struggled with vacancies in key positions, as well as challenges in completing successful recruitments to fill the positions; staff exploring options for third party assistance with financial reporting functions.

Hill County is responsible for complying with Uniform Guidance and all compliance requirements as required by the contract and federal award documents for reimbursement grants, as it relates to recording of the related award expenditures. Prior to payment of expenditures with award funds, recipients must verify proper account and fund recording, pursuant to 2 CFR section 200.500. The coding of the invoices has improved. There is a detailed list of how each vendor should be coded. There are still times invoices need to transfer to a different fund in order to utilize the funding more efficiently. The grant coordinator has discussed everything. The tracking sheets are double checked with county accounting system. The transfers that are done have already been approved and paid. The expenditures are transferred to match the grant coordinator. Expenditure transfers can be done if the expenditure was incorrectly codes.

The Alliance in partnership with the BGCA Fiscal Team will enhance the process to comply with the reporting requirements for timely completion of the audit.

The Alliance will implement more stringent internal controls and administrative oversight with respect to reporting requirements and deadlines to audit is timely completed.

The Alliance will implement more administrative oversight with respect to reporting requirements and deadlines to make sure all audits are completed timely.

The City recently went through an implementation of a new financial software, which includes a checklist and has allowed for development of some documentation and assignment of roles and responsibilities. Along with filling vacant staff positions, the Finance Department will work to develop and enhance documentation specific to financial reporting procedures.

Finding 2022-001 Federal Agency: Various Program Name: Research and Development Cluster Assistance Listing Number: Various Federal Award Year: Programs active between July 1, 2021 ? June 30, 2022 Compliance requirement: Subrecipient Monitoring Finding Type: Significant Deficiency The Office of Research and Sponsored Programs lost both its primary and secondary resources responsible for subrecipient monitoring in July 2020 and June 2021. The University could not replace them immediately due to a hiring freeze during the Covid pandemic. A full time Subaward Coordinator was hired in December 2021. The Subaward Coordinator has operationalized all tasks associated with Subrecipient Monitoring as identified in the Uniform Guidance as well as in accordance with Lehigh policies, procedures and internal controls. The review of current active subawards has been completed, including all single audits for fiscal year 2022, with no findings for any of Lehigh?s subawards. The Subaward Coordinator continues to monitor for the posting of these remaining reports on a weekly basis in order to complete the review of subrecipient single audit reports on a timely basis. We are confident with the full-time focus of the Subaward Coordinator and the enhancements to our subrecipient monitoring processes and controls that this finding is fully remediated. Name of contact person: Cynthia Kane, Assistant Vice Provost, Office of Research and Sponsored Programs. Completion date: May 31, 2022