Corrective Action Plans

Finding 504855 (2023-002)

Significant Deficiency 2023

Better Business Bureau of Metropolitan Houston Educational Foundation

TX

Cash Management § 200.302 § 200.305

By the end of 2023, the organization adjusted processes surrounding cash management. Since December of 2023, the organization has requested funds after the end of the month based on the actual expenditures of that month to minimize the time elapsing between the transfer of funds from the grant progr...

By the end of 2023, the organization adjusted processes surrounding cash management. Since December of 2023, the organization has requested funds after the end of the month based on the actual expenditures of that month to minimize the time elapsing between the transfer of funds from the grant program and disbursement by the organization. However, the audit firm is recommending that the process be in the form of written policies and procedures. We have complied and are following written policies, however the policies were not created before the end of 2023. The change in processing occured immediately upon notification, effective December 6, 2023.

View Audit 327593

Finding 504854 (2023-002)

Material Weakness 2023

Lorain County General Health District

OH

Equipment & Real Property Management Procurement, Suspension & Debarment

Schedules have been created categorizing purchases for the grants in question. Program staff will reach to partner agencies for required information in order to add this to the LCGHD inventory tracking system. Creation of new contract template with more details outlining partner responsibilities wh...

Schedules have been created categorizing purchases for the grants in question. Program staff will reach to partner agencies for required information in order to add this to the LCGHD inventory tracking system. Creation of new contract template with more details outlining partner responsibilities when expending federal funds. Fiscal staff working on federal grants will be required to read the Ohio Grants Administration Policies and Procedures manual. Policies will be supplemented with detailed procedures and provided to all staff both program and fiscal through the grants review group.

View Audit 327591

Finding 504853 (2023-001)

Material Weakness 2023

Lorain County General Health District

OH

Procurement, Suspension & Debarment

Creation of new contract template with more details outlining partner responsibilities when expending federal funds. Fiscal staff working on federal grants will be required to read the Ohio Grants Administration Policies and Procedures manual. Policies will be supplemented with detailed procedures...

Creation of new contract template with more details outlining partner responsibilities when expending federal funds. Fiscal staff working on federal grants will be required to read the Ohio Grants Administration Policies and Procedures manual. Policies will be supplemented with detailed procedures and provided to all staff both program and fiscal through the grants review group.

View Audit 327591

Finding 504852 (2023-001)

Material Weakness 2023

Lubbock County Hospital District D/b/a University Medical Center

TX

Questioned Costs Procurement, Suspension & Debarment § 200.317 § 200.327

Correction Action Planned: The contract in question was for a vendor (Healthsource Solutions) already under contract with Lubbock County Hospital District dba University Medical Center prior to the grant application. The vendor in question had been used since at least 2010, with the most recent con...

Correction Action Planned: The contract in question was for a vendor (Healthsource Solutions) already under contract with Lubbock County Hospital District dba University Medical Center prior to the grant application. The vendor in question had been used since at least 2010, with the most recent contract for the current wellness portal (Wellness +) beginning in 2017. Because of the success of the wellness portal and established relationship with the vendor, University Medical Center included expansion of existing platforms and additional services provided by Healthsource Solutions as a large component of the Methodology/Approach in the proposed activities of the grant narrative submitted. Use of this vendor and its applications were specifically outlined in the grant project narrative and a critical component of meeting grant objectives. University Medical Center follows the Lubbock County Purchasing Guidelines, which conform to the Uniform Guidance procurement standards. University Medical Center has reviewed the specified requirements of the Office of Management and Budget Uniform Guidance for procurement standards, specifically related to noncompetitive procurement and concurs that formal procurement methods were not used for expansion of new services with this existing vendor or adequate documentation was provided for noncompetitive procurement. In order to ensure compliance with the Uniform Guidance, the University Medical Center will provide training to existing grant Program Managers on Uniform Guidance procurement standards. Additionally, if a new grant is being pursued the grant committee should receive training on Uniform Guidance procurement standards before completing grant applications. On existing or future grants, any potential contracts or purchases over $75,000 should be reviewed by the grant Program Manager (or Grant Committee lead if a Program Manager has yet been assigned) to ensure all procurement guidelines are followed and sufficient documentation is obtained prior to purchase or contract execution. Contact Person (s) Responsible for Corrective Action: Aaron Davis, VP & Chief Experience Officer Anticipated Completion Date: The Corrective Action will be immediately implemented in response to the auditors’ recommendation.

View Audit 327589 Questioned Costs: $1

Finding 504839 (2023-002)

Material Weakness 2023

Richland County

OH

Allowable Costs / Cost Principles

The draft Schedule of Findings was shared October 3, 2024, with all staff via email, along with instructions to properly document the activity stated on the RMS observation. Proper documentation of RMS observations will be reviewed at the October 17, 2024, all staff meeting. Finance department staf...

The draft Schedule of Findings was shared October 3, 2024, with all staff via email, along with instructions to properly document the activity stated on the RMS observation. Proper documentation of RMS observations will be reviewed at the October 17, 2024, all staff meeting. Finance department staff will review completed RMS observations & documentation to identify and provide coaching to staff who continue to struggle with properly documenting activity claimed on RMS observations.

View Audit 327573

Finding 504836 (2023-001)

Significant Deficiency 2023

Life Asset, Inc.

DC

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

Views of Responsible Officials: Life Asset thought it had done what was required by submitting the annual audit on time directly to Federal Grantors (U.S. Department of the Treasury and the U.S. Small Business Administration). Once Life Asset became aware of the requirement to also file data collect...

Views of Responsible Officials: Life Asset thought it had done what was required by submitting the annual audit on time directly to Federal Grantors (U.S. Department of the Treasury and the U.S. Small Business Administration). Once Life Asset became aware of the requirement to also file data collection forms for single audit to the Federal Audit Clearinghouse, Life Asset did so right away. Life Asset has established an internal control procedure to ensure that the data collection forms and reporting package will be filed timely moving forward.

View Audit 327570

Finding 504822 (2023-007)

None 2023

Village of Angel Fire

NM

Reporting

Management will have the trial balance ready on time in future

View Audit 327511

Finding 504816 (2023-001)

Significant Deficiency 2023

Housing Authority of the City of Yakima

WA

Questioned Costs HUD Housing Programs Subrecipient Monitoring

Inadequate procedures were the underlying cause. The Authority will establish a quarterly quality review procedure to randomly slect tenant files to ensure program participants are qualified and HUD program regulations are followed. Additionally, HCV Specialist training and further HCV Rent calculat...

Inadequate procedures were the underlying cause. The Authority will establish a quarterly quality review procedure to randomly slect tenant files to ensure program participants are qualified and HUD program regulations are followed. Additionally, HCV Specialist training and further HCV Rent calculation training will be offered to tenured employees when available.

View Audit 327509 Questioned Costs: $1

Finding 504808 (2023-002)

Significant Deficiency 2023

Town of Naches

WA

Procurement, Suspension & Debarment § 200.318

Staff & Council are working on adopting an updated procurement policy which will ensure compliance with federal procurement requirements.

View Audit 327497

Finding 504792 (2023-004)

Significant Deficiency 2023

City of Pauls Valley

OK

Reporting

Management will take necessary steps in future periods to ensure this from happening again.

View Audit 327450

Finding 504789 (2023-002)

None 2023

Altamont Program, Inc. and Affilate

NY

Questioned Costs Material Weakness

Finding Number 2023-002- U.S. Department of Veterans Affairs 2023-002 – Material Weakness Corrective Action Plan: Corrective action plan for the year ended December 31, 2023. Condition: The Organization recorded several transactions through journal entries to federal programs without a documented r...

Finding Number 2023-002- U.S. Department of Veterans Affairs 2023-002 – Material Weakness Corrective Action Plan: Corrective action plan for the year ended December 31, 2023. Condition: The Organization recorded several transactions through journal entries to federal programs without a documented review and approval. The questioned costs related to this issue total approximately $52,000. Recommendation: Postings to federal programs should be reviewed and approved by the appropriate level of management. Current Status: The Organization will review postings to the federal programs as part of its routine account reconciliation and annual close process.

View Audit 327429 Questioned Costs: $1

Finding 504786 (2023-001)

Material Weakness 2023

Town of East Hampton

NY

HUD Housing Programs Cash Management Reporting

Material Weakness ? Internal Control over Compliance & Compliance Testing The Organization will reach out to HUD again to seek assistance to resolve the REAC system technical issues in order to move forward.

View Audit 327426

Finding 504763 (2023-001)

Significant Deficiency 2023

Bright Nutrition

TX

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking

Significant Deficiency Federal Program: Child and Adult Care Food Program Federal Agency: U.S. Department of Agriculture Federal Award Year: 2023 Individual responsible for corrective action: Date corrective action will be implemented: Carmen Morales / Executive Director November 5, 2024 Response: I...

Significant Deficiency Federal Program: Child and Adult Care Food Program Federal Agency: U.S. Department of Agriculture Federal Award Year: 2023 Individual responsible for corrective action: Date corrective action will be implemented: Carmen Morales / Executive Director November 5, 2024 Response: In FY 2023, our organization experienced a major weakness in internal controls over expenditures for the Child and Adult Care Food Program, as highlighted in Finding 2023-001 of the recent financial audit. The audit found that our systems of internal control contained neither detection nor prevention elements. This raised doubts about whether we have adequate controls to prevent or detect instances of noncompliance with grant requirements. Our internal review has shown that the deficiency derives from weaknesses in our processes and systems, which failed to appropriately authorize or approve expenditures based on compliance with the Uniform Guidance. We realize the urgency in resolving this situation for proper management of federal awards under federal statutes, regulations and award terms. Corrective Action: To rectify the identified deficiency and align with the auditor's recommendation, our organization is implementing a comprehensive Corrective Action Plan. We have engaged a reputable CPA consulting firm specializing in internal controls and federal compliance. This firm will enter into a rigorous inspection of existing procedures to identify weaknesses and suggest improvements in prevention and help us greatly strengthen detection procedures. We recognize that skill upgrading and greater understanding of the task at hand among our staff, especially those with financial management or grant administration responsibilities are extremely important. Therefore, we will have special training sessions. These meetings will focus on the special demands of the Uniform Guidance and underline the importance of adhering to internal control measures. This applies to a full-scale review and improvement of the internal control over expenditures. This entails redefining the granting of authorization and approval procedures, as well as separating duties which must be met within the federal guidelines. It also involves installing checks and balances to ensure strict compliance with these guidelines. In view of the importance of adhering to standards for internal control, we promise to follow best practices as defined in the "Standards for Internal Control in the Federal Government" by the Comptroller General of the United States and the "Internal Control Integrated Framework" by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Determined as we are to constantly improve, our organization will use a systematic approach in order to monitor compliance with internal controls. Under this scheme, regular reporting and analysis is used to quickly find potential problems. It will be a transparent and all-inclusive monitoring process. Our organization knows just how important documentation is, and we will build a robust system in line with federally required documents. This system provides transparency and accountability in our financial management activities, taking another step toward compliance with requirements for responsible stewardship of federal funds. We will continue to co-operate closely with our CPA consulting firm and the auditing body until we can prove that there is significant progress in eliminating the large-scale deficiency. Thank you for your guidance. We will continue to improve our internal controls at the highest level possible so as to meet and exceed federal standards. This comprehensive Corrective Action Plan will be effective immediately.

View Audit 327384 Questioned Costs: $1

Finding 504748 (2023-002)

Material Weakness 2023

Newport Borough Water Authority

PA

Material Weakness Reporting Internal Control / Segregation of Duties

The Authority did not realize quarterly reports were required and was never asked by USDA for these. USDA was contacted and the Authority has been informed that a quarterly Balance Sheet and Profit and Loss Statement will fulfill this requirement. The past due reports will be sent to USDA this mon...

The Authority did not realize quarterly reports were required and was never asked by USDA for these. USDA was contacted and the Authority has been informed that a quarterly Balance Sheet and Profit and Loss Statement will fulfill this requirement. The past due reports will be sent to USDA this month and going forward, quarterly reports will be forwarded to USDA within 30 days of the end of each quarter.

View Audit 327361

Finding 504747 (2023-001)

Significant Deficiency 2023

Mountainview Daycare Nutrition Program

WA

Questioned Costs Cash Management

In response to the Operational Weakness found during the recent audit, MDNP has put into effect the following training and processes. MDNP is in the process of converting all day care sites to electronic enrollment through the KidKare software. Electronic enrollments require all information to be co...

In response to the Operational Weakness found during the recent audit, MDNP has put into effect the following training and processes. MDNP is in the process of converting all day care sites to electronic enrollment through the KidKare software. Electronic enrollments require all information to be completed and all information to be correct before approval. This will eliminate errors on the Enrollment/Income-Eligibility Forms (EIEA's). We will be training current staff and new staff for center EIEA review.

View Audit 327359 Questioned Costs: $1

Finding 504746 (2023-001)

Material Weakness 2023

Disability Rights California

CA

Reporting

Organization's Response: DRC agrees with the finding. DRC agrees with the finding and has taken steps to rectify the finding. The schedule of expenditures of federal awards has been updated to include the $2,369,463 federal expenditures for the Coronavirus State and Local Fiscal Recovery Funds. The ...

Organization's Response: DRC agrees with the finding. DRC agrees with the finding and has taken steps to rectify the finding. The schedule of expenditures of federal awards has been updated to include the $2,369,463 federal expenditures for the Coronavirus State and Local Fiscal Recovery Funds. The total federal expenditures were updated to total $20,612,445. The schedule of expenditures of state awards has been updated to not include the $2,369,463 federal expenditures. The total state expenditures were updated to total $21,231,922. DRC is monitoring and performing evaluations of individual grants to ensure expenditures are accurately captured and reported on the schedule of expenditures of federal awards. In addition, DRC is maintaining a thorough review process for the preparation of the schedule of expenditures of federal awards. Name of Responsible Person: Karen Keene, Associate Executive Director of Finance and Administration Anticipated Completion Date: October 25, 2024

View Audit 327351

Finding 504722 (2023-001)

Significant Deficiency 2023

Barrio Logan College Institute

CA

Reporting Significant Deficiency Matching / Level of Effort / Earmarking

To the Department of Education Barrio Logan College Institute respectfully submits the following corrective action plan for the year ended August 31, 2023. Name and address of independent public accounting firm: Moss Adams LLP 4747 Executive Drive, Suite 1300 San Diego, California 92121Audit period:...

To the Department of Education Barrio Logan College Institute respectfully submits the following corrective action plan for the year ended August 31, 2023. Name and address of independent public accounting firm: Moss Adams LLP 4747 Executive Drive, Suite 1300 San Diego, California 92121Audit period: August 31, 2023 The findings from the August 31, 2023, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section II of the schedule, Financial Statement Findings, does not include findings and is not addressed. Finding 2023-001 – Reporting – Significant Deficiency in Internal Controls Over Compliance Recommendation We recommend that the Organization set a timeline for closing the books, preparing audit schedules and conducting the audit so the audit can be completed timely. Management should ensure that all involved in the audit process have adequate capacity, are aware of the deadlines and commit to them. Action to be Taken Barrio Logan College Institute agrees with the finding. We are committed to getting the single audit completed on time. A plan for August 31, 2024 audit has been developed and will begin in November 2024 and is expected to be completed before the deadline in 45 CFR 75.501.

View Audit 327339

Finding 504717 (2023-003)

Material Weakness 2023

Inova Health System

VA

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.317

Federal Program Information Federal Agencies: Department of Health and Human Services (“HHS”) Pass-Through Entity: Virginia Department of Health Pass-Through Entity Number: Not Applicable Awards: Assistance Listing Number 93.918 - Grants to Provide Outpatient Early Intervention Services with Respect...

Federal Program Information Federal Agencies: Department of Health and Human Services (“HHS”) Pass-Through Entity: Virginia Department of Health Pass-Through Entity Number: Not Applicable Awards: Assistance Listing Number 93.918 - Grants to Provide Outpatient Early Intervention Services with Respect to HIV Disease (Part C) Award Periods: May 1, 2022 to April 30, 2023; May 1, 2023 to April 30, 2024 Description: Documentation of Procurement and Suspension and Debarment Type of Finding: Material Weakness in Internal Control Over Compliance Recommendation: The System should update its process to ensure documentation is retained consistent with the procurement policy and suspension and debarment for purchasing goods and/or services with federal funds. View of responsible officials: Management concurs with the finding and will implement procedures to documentation is retained to support procurement and suspension and debarment. Name(s) of the Contact Person(s) Responsible for Corrective Action: Mara Carter, Senior Director Community Health, 703-321-2687. Corrective Action Planned: Management will design and ensure written policies and procedures will be created outlining processes and control activities around procurement and suspension and debarment for purchasing goods and/or services with federal funds. Inova Juniper will ensure that documentation associated with small purchases will be maintained to include the appropriate number of quotes, contract documents and invoices. Planned Completion Date for Corrective Action Planned: Ongoing with completion date of December 31, 2024.

View Audit 327329

Finding 504715 (2023-002)

Material Weakness 2023

Inova Health System

VA

Reporting Cash Management Subrecipient Monitoring

Federal Program Information Federal Agencies: Department of Health and Human Services (“HHS”) Pass-Through Entity: Virginia Department of Health Pass-Through Entity Number: INORWB611-GY22; INORPS61 1-FY23; INORWB611-GY23 Awards: Assistance Listing Number 93.917 - HIV Emergency Relief Project Grants ...

Federal Program Information Federal Agencies: Department of Health and Human Services (“HHS”) Pass-Through Entity: Virginia Department of Health Pass-Through Entity Number: INORWB611-GY22; INORPS61 1-FY23; INORWB611-GY23 Awards: Assistance Listing Number 93.917 - HIV Emergency Relief Project Grants (Part B) Assistance Listing Number 93.918 - Grants to Provide Outpatient Early Intervention Services with Respect to HIV Disease (Part C) Award Periods: April 1, 2022 to March 31, 2023; July 1, 2022 to March 31, 2023; m April 1, 2023 to March 31, 2024 May 1, 2022 to April 30, 2023; May 1, 2023 to April 30, 2024 Description: Timely Application of Program Income Prior to Requesting Additional Cash Payments Type of Finding: Material Weakness in Internal Control Over Compliance Recommendation: Inova Juniper Program’s existing policies and procedures are not designed to ensure the program income balance is spent timely. HRSA recommends that recipients and subrecipients strive to proactively secure and estimate the extent to which program income will be accrued. IJP should accrue for the anticipated program income to ensure it is disbursed timely. View of responsible officials: Management concurs with the finding and will implement procedures to ensure that the appropriate and timely application of program income. Name(s) of the Contact Person(s) Responsible for Corrective Action: Mara Carter, Senior Director Community Health, 703-321-2687. Corrective Action Planned Cash Management, Program Income: Inova Juniper and Inova Grants & Awards Accounting will work collaboratively to disburse funds available from program income prior to requesting additional cash payments from RWHAP funds. Throughout the fiscal year, the team will make projections for program income for each RWHAP grant, to create a monthly spending target. The Grants Accounting team will schedule monthly meetings prior to month close/report submission to reconcile and reassign costs to program income to ensure that it is disbursed timely. ALN 93.918 - Grants to Provide Outpatient Early Intervention Services with Respect to HIV Disease (Part C) 340B Program Income: Inova Juniper will update the 340B prescription process and retrain physicians on process to ensure patient eligibility for each prescribed medication. The new process will include the following: placing grant designation on each prescription, 100% confirmation of 340B eligibility by an UP Leader on each prescription, 100% audit of monthly pharmacy invoice by practice managers, 100% audit of monthly pharmacy invoice by Visante (external 340B auditors). These new processes will ensure that all patients who are receiving medications under the RW 340B program are eligible for both initial prescriptions and refills. Inova Juniper will also explore EPIC capabilities with regards to recording grant delineations on clients. Planned Completion Date for Corrective Action Planned: Ongoing with completion date of December 31, 2024.

View Audit 327329

Finding 504714 (2023-001)

Material Weakness 2023

Inova Health System

VA

Allowable Costs / Cost Principles Subrecipient Monitoring

Federal Program Information: Federal Agencies: Department of Health and Human Services (“HHS”) Pass-Through Entity: Virginia Department of Health Pass-Through Entity Number: INORWB611-GY22; INORPS61 1-FY23; INORWB611-GY23 Awards: Assistance Listing Number 93.917 - HIV Emergency Relief Project Grants...

Federal Program Information: Federal Agencies: Department of Health and Human Services (“HHS”) Pass-Through Entity: Virginia Department of Health Pass-Through Entity Number: INORWB611-GY22; INORPS61 1-FY23; INORWB611-GY23 Awards: Assistance Listing Number 93.917 - HIV Emergency Relief Project Grants (Part B) Award Periods: April 1, 2022 to March 31, 2023; July 1, 2022 to March 31, 2023; April 1, 2023 to March 31, 2024 Description: Timely Completion of the 24-month Eligibility Screening Type of Finding: Material Weakness in Internal Control Over Compliance Recommendation: Management should formally discharge any clients that are unable to complete the eligibility screening prior to the end of the 24-month eligibility period. View of responsible officials: Management concurs with the finding and will implement procedures to ensure that timely documentation is received with regard to eligibility. Name(s) of the Contact Person(s) Responsible for Corrective Action: Mara Carter, Senior Director Community Health, 703-321-2687. Corrective Action Planned: Inova will continue to adhere to the 24-month eligibility set forth by VDH, and not provide any services to RWHAP clients who have not completed their reassessment within the required 24-month period. Inova will update its reminder system to contact clients who are nearing the end of their eligibility period to make sure that they do not have a break in service, VDH suggests 30-45 days prior to their 24-month eligibility date. Inova will institute its own monthly tracking outside of Provide to more effectively track clients and their 24-month eligibility. RWHAP clients who fail to provide reassessment documentation will be terminated from the program. Planned Completion Date for Corrective Action Planned: Ongoing with completion date of December 31, 2024.

View Audit 327329

Finding 504700 (2023-004)

Material Weakness 2023

Special Olympics Arizona, Inc.

AZ

Procurement, Suspension & Debarment § 200.318

Item: 2023-004 Assistance Listing Number: 21.027 Programs: Coronavirus State and Local Fiscal Recovery Funds Federal Agency: U.S. Department of the Treasury Pass-Through Agencies: Arizona State Office of the Governor; Maricopa County Pass-Through Grantor Identifying Number: Unknown Award Year: Janua...

Item: 2023-004 Assistance Listing Number: 21.027 Programs: Coronavirus State and Local Fiscal Recovery Funds Federal Agency: U.S. Department of the Treasury Pass-Through Agencies: Arizona State Office of the Governor; Maricopa County Pass-Through Grantor Identifying Number: Unknown Award Year: January 1, 2022 to December 31, 2024; January 28, 2022 to June 30, 2023 Criteria: In accordance with 2 CFR § 200.318 - General procurement standards - the entity must use its own documented procurement procedures which reflect applicable. State and local laws and regulations, provided that the procurements conform to applicable Federal law and the standards identified in 2 CFR § 200.318. Condition: The entity’s procurement policy and related procedures do not address the provisions of 2 CFR § 200.318 Name of Contact Person: Doug Taylor, CFO Phone Number: (602) 230-1116 Anticipated Completion Date: Completed Views of Responsible Officials and Corrective Actions: Special Olympics Arizona, Inc. will revise its procurement policies and procedures to ensure adherence to the procurement policies that conform to 2 CFR § 200.318.

View Audit 327314

Finding 504699 (2023-003)

Material Weakness 2023

Special Olympics Arizona, Inc.

AZ

Allowable Costs / Cost Principles Material Weakness § 200.430

Item: 2023-003 Assistance Listing Number: 84.425U Programs: American Rescue Plan – Elementary and Secondary School Emergency Relief (ARP ESSER) Federal Agency: U.S. Department of Education Pass-Through Agencies: Arizona Department of Education Pass-Through Grantor Identifying Number: Unknown Award Y...

Item: 2023-003 Assistance Listing Number: 84.425U Programs: American Rescue Plan – Elementary and Secondary School Emergency Relief (ARP ESSER) Federal Agency: U.S. Department of Education Pass-Through Agencies: Arizona Department of Education Pass-Through Grantor Identifying Number: Unknown Award Year: April 19, 2022 to September 30, 2024 Criteria: In accordance with 2 CFR § 200.430 – Compensation – the entity’s system of internal controls should include a process to review after-the-fact interim charges made to federal awards based upon budget or allocation estimates. Condition: The entity’s system of internal controls did not include a process to review after-thefact interim payroll charges made to federal awards based upon budget or allocation estimates. Name of Contact Person: Doug Taylor, CFO Phone Number: (602) 230-1116 Anticipated Completion Date: December 31, 2024 Views of Responsible Officials and Corrective Actions: Special Olympics Arizona, Inc. revised its policies and procedures for the 4th quarter of 2023 to require that actual time be recorded on timesheets for the actual efforts spent on Federal awards. Management will utilize actual time and effort when charging expenditures to Federal awards going forward.

View Audit 327314

Finding 504697 (2023-002)

Material Weakness 2023

Special Olympics Arizona, Inc.

AZ

Allowable Costs / Cost Principles Material Weakness § 200.430

Item: 2023-002 Assistance Listing Number: 21.027 Programs: Coronavirus State and Local Fiscal Recovery Funds Federal Agency: U.S. Department of the Treasury Pass-Through Agencies: Arizona State Office of the Governor; Maricopa County Pass-Through Grantor Identifying Number: Unknown Award Year: Janua...

Item: 2023-002 Assistance Listing Number: 21.027 Programs: Coronavirus State and Local Fiscal Recovery Funds Federal Agency: U.S. Department of the Treasury Pass-Through Agencies: Arizona State Office of the Governor; Maricopa County Pass-Through Grantor Identifying Number: Unknown Award Year: January 1, 2022 to December 31, 2024; January 28, 2022 to June 30, 2023 Criteria: In accordance with 2 CFR § 200.430 – Compensation – the entity’s system of internal controls should include a process to review after-the-fact interim charges made to federal awards based upon budget or allocation estimates. Condition: The entity’s system of internal controls did not include a process to review after-thefact interim payroll charges made to federal awards based upon budget or allocation estimates. Name of Contact Person: Doug Taylor, CFO Phone Number: (602) 230-1116 Anticipated Completion Date: December 31, 2024 Views of Responsible Officials and Corrective Actions: Special Olympics Arizona, Inc. revised its policies and procedures for the 4th quarter of 2023 to require that actual time be recorded on timesheets for the actual efforts spent on Federal awards. Management will utilize actual time and effort when charging expenditures to Federal awards going forward.

View Audit 327314

Finding 504691 (2023-002)

None 2023

City of Fort Lauderdale

FL

Reporting

The grant quarterly reporting was late due largely in part to a change in personnel. The new coordinator had to be brought up to speed on the reporting rerquirements and how to obtain the information. All relevant staff members responsible for quarterly reporting have been trained on the City's pr...

The grant quarterly reporting was late due largely in part to a change in personnel. The new coordinator had to be brought up to speed on the reporting rerquirements and how to obtain the information. All relevant staff members responsible for quarterly reporting have been trained on the City's processes an dmanagement does not foresee this being an issue moving forward.

View Audit 327294

Finding 504690 (2023-001)

None 2023

City of Fort Lauderdale

FL

Reporting

On April 12, 2023, the City of Fort Lauderdale suffered a major natural disaster due to a once in a thousand-year weather event resulting in major flooding and related damage. Because of the storm, the City's primary operating facility (City Hall) suffered catastrophic damage and was rendered inhabi...

On April 12, 2023, the City of Fort Lauderdale suffered a major natural disaster due to a once in a thousand-year weather event resulting in major flooding and related damage. Because of the storm, the City's primary operating facility (City Hall) suffered catastrophic damage and was rendered inhabitable. At the time that the report was due, City employees were still displaced by the severe weathere event. The employee in charge of submitting the quarterly reports is no longer with the city andd there is no documentation in our files to determine if a waiver was granted. The City has been current on all subsequeent reporting requirements and does not foresee this being an issue moving forward.

View Audit 327294

Corrective Action Plans

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