Corrective Action Plans

Finding 480175 (2023-003)

None 2023

NC

Questioned Costs Allowable Costs / Cost Principles

Finding 2023-003–Indirect Cost and Fringe Benefit Rates The Organization did not perform a timely calculation or review of the indirect rate based on actual expenses compared to the provisional rate being used in order to determine if the amount being charged resulted in an adjustment to the billin...

Finding 2023-003–Indirect Cost and Fringe Benefit Rates The Organization did not perform a timely calculation or review of the indirect rate based on actual expenses compared to the provisional rate being used in order to determine if the amount being charged resulted in an adjustment to the billing for the program. Corrective Action Planned As mentioned above the timing of the September 30, 2023 Audit was heavily impacted by turnover in senior financial staff happening just before this audit began. By going through the audit process the Chief Financial Officer and Controller were able to understand the intricacies of the indirect process as it relates to indirect costs and fringe benefits. We will use our monthly close process to perform a review of these costs to ensure that Telamon is reconciling these rates. Uniform Guidance will be updated on 10/1/24 to increase the de minimis rate from 10% to 15% for several federal agencies. Telamon will be working with consultants to review the potential move to the de minimis rate for indirect costs. This will also mean that the fringe pool will need to be evaluated to see if Telamon will handle the benefits moving forward. This will allow for more timely decisions based on benefits at the local level. Responsible Official: Michole Greenwood, Controller Anticipated Completion Date: September 2024

View Audit 316459 Questioned Costs: $1

Finding 480138 (2023-002)

None 2023

Telamon Corporation

NC

Reporting

Finding 2023-002–Late Audit Reporting The audit of the Organization for the year ended September 30, 2023 had a submission deadline of June 30, 2024. The Organization did not complete and submit their audit for the year ended September 30, 2023 to the federal clearinghouse until July 2024. Correct...

Finding 2023-002–Late Audit Reporting The audit of the Organization for the year ended September 30, 2023 had a submission deadline of June 30, 2024. The Organization did not complete and submit their audit for the year ended September 30, 2023 to the federal clearinghouse until July 2024. Corrective Action Planned As mentioned above the timing of the September 30, 2023 Audit was heavily impacted by turnover in senior financial staff happening just before this audit began. Telamon Finance staff have worked diligently to meet the June 30th deadline, but ultimately, we needed more time to ensure that the figures were correct, and we had a good starting point for FY24. Steve and Michole will benefit from starting their positions at the beginning of this audit, which has significantly sped up the learning curve. We will continue to build out our Sage Intacct reports to provide better data to the Board, Management, and Operations. Based on audit requests we can also design reports that will help provide needed information for the FY24 audit. The Intacct SEFA report will be run quarterly. We will begin the FY24 Audit well ahead of time to ensure that we report timely for FY24. Responsible Official: Steven Mayne, CFO Anticipated Completion Date: September 2024

View Audit 316459

Finding 480133 (2023-003)

Material Weakness 2023

Freetown-Lakeville Regional School District

MA

Reporting

We have received the audit findings regarding the material weakness identified in our failure to meet the Single Audit filing deadline of March 31, 2024 for fiscal year 2023. We acknowledge that the delay in closing out fiscal year 2023 and subsequently sending the necessary information to your firm...

We have received the audit findings regarding the material weakness identified in our failure to meet the Single Audit filing deadline of March 31, 2024 for fiscal year 2023. We acknowledge that the delay in closing out fiscal year 2023 and subsequently sending the necessary information to your firm on May 22, 2024, has contributed to this issue. We appreciate your recommendations and are committed to addressing this weakness promptly. In response to your recommendations, we propose the following actions: Timely Fiscal Year Closeout: We will implement a more rigorous timeline for the fiscal year closeout process to ensure that all financial activities and reconciliations are completed promptly. This includes setting internal deadlines to allow ample time for review and adjustments. Enhanced Coordination and Communication: We will establish regular communication channels between the finance department and all relevant stakeholders to ensure that necessary information is gathered and processed efficiently. Regular status meetings will be held to monitor progress and address any issues that may arise promptly. Process Improvements: We will review and streamline our financial reporting processes to eliminate bottlenecks and improve efficiency. A checklist and timeline for the closeout process will be developed and strictly adhered to by all involved personnel. Staff Training and Development: Targeted training will be provided to finance staff to ensure they are well-versed in the requirements and deadlines associated with the Single Audit. This will help to prevent delays and ensure compliance with filing deadlines. Cross-training programs will be implemented to ensure continuity and coverage during staff absences or turnover. Monitoring and Continuous Improvement: A monitoring system will be established to track the progress of the year-end closeout and filing process. Regular internal reviews will be conducted to ensure compliance and identify areas for further improvement. Feedback from the audit firm will be regularly solicited and incorporated into our process improvement initiatives. We are confident that these actions will address the material weakness and ensure that we meet the Single Audit filing deadline in the future.

View Audit 316452

Finding 480132 (2023-002)

Material Weakness 2023

Freetown-Lakeville Regional School District

MA

Subrecipient Monitoring Reporting

We have received the audit findings regarding the material weakness identified in the reconciliation of the general ledger with the fiscal year 2023 reporting to the Commonwealth of Massachusetts. We appreciate the thorough review and the recommendations provided to enhance our financial management ...

We have received the audit findings regarding the material weakness identified in the reconciliation of the general ledger with the fiscal year 2023 reporting to the Commonwealth of Massachusetts. We appreciate the thorough review and the recommendations provided to enhance our financial management processes. We acknowledge the seriousness of the discrepancies identified, including the understatement of fiscal year 2023 expenditures by approximately $263,000 and the additional $208,000 of fiscal year 2024 expenditures not posted to the grant within the ledger. We are committed to addressing this material weakness promptly and effectively. In response to your recommendations, we propose the following actions: Posting Financial Activity: We will ensure all financial activity is posted as intended, as part of our overall monitoring and grants administration processes. This will involve enhanced oversight and verification procedures to confirm the accuracy of entries. Consistent Reconciliation: Biweekly/monthly reconciliation meetings will be conducted between the finance team and grants administration personnel. This will ensure that adjusting entries are posted in a timely manner, maintaining the accuracy of the general ledger and financial reports filed with pass-through entities. We will develop a reconciliation checklist/agenda to guide these meetings and ensure all discrepancies are identified and addressed promptly. Evaluation of Grants Management Policies and Procedures: We will conduct a thorough evaluation of our current grants management policies and procedures. This review will focus on identifying areas for improvement and refining our practices to enhance accuracy and compliance. As part of our routine risk assessment program, we will incorporate regular evaluations of our grants management processes to identify and mitigate risks proactively. Staff Training and Development: We will provide targeted training for our finance and grants administration staff to ensure they are well-versed in the updated procedures and reconciliation processes. This will help in maintaining the accuracy and integrity of our financial records. Cross-training programs will be implemented to ensure continuity and coverage during staff absences or turnover. Monitoring and Continuous Improvement: A robust monitoring system will be established to continuously assess the performance of our internal controls and reconciliation processes. Regular internal reviews will be conducted to ensure compliance and identify areas for further improvement. We will establish clear timelines and reporting methodologies to facilitate ongoing monitoring and timely detection and correction of errors and misstatements. We are confident that these actions will address the material weakness and significantly enhance our financial reporting processes.

View Audit 316452

Finding 480126 (2023-001)

None 2023

Wilson Area School District

PA

Reporting

FINDING 2023-001 MANAGEMENT’S CORRECTIVE ACTION PLAN The District has developed procedures to ensure timely filing of the audit with the Federal Audit Clearinghouse. Specifically, the District will have information available and to the independent auditor by October 2024. These recommendations will ...

FINDING 2023-001 MANAGEMENT’S CORRECTIVE ACTION PLAN The District has developed procedures to ensure timely filing of the audit with the Federal Audit Clearinghouse. Specifically, the District will have information available and to the independent auditor by October 2024. These recommendations will be implemented for the 2023-2024 audit year. This corrective action plan was developed by Stephanie L. Arnold, MBA, PCSBA, Business Manager/Board Secretary. -

View Audit 316443

Finding 480115 (2023-003)

Significant Deficiency 2023

Iris, INC

IA

Reporting

Management will improve and formalize a year-end accounting close-out process to ensure all accrual adjustments are made for grants to improve the accuracy of the SEFA preparation to ensure it is in accordance with 2 CFR Part §200.502.

View Audit 316428

Finding 480114 (2023-008)

Material Weakness 2023

Veterans Northeast Outreach Center, Inc.

MA

Reporting

Findings 2023-001 through 2023-008 Since 2020, the Organization had gone through a significant amount of turnover at the management level and in the Finance department. These changes have resulted in the identification of a significant lack of internal controls as well as a lack of resources. The O...

Findings 2023-001 through 2023-008 Since 2020, the Organization had gone through a significant amount of turnover at the management level and in the Finance department. These changes have resulted in the identification of a significant lack of internal controls as well as a lack of resources. The Organization has gone through a process of hiring new Finance positions and engaging outside consultants as needed. With a change in leadership and an increase in resources, the Organization is in the process of implementing a system of internal controls that will focus on segregation of duties related to all significant transaction cycles (including monthly close procedures), increasing communication and transparency of transactions within the Organization, and a heightened sense of documentation to support all transactions, including grant funded activity. The goal of implementing this system of controls is to mitigate the risk of any wrongdoing, intentional or unintentional, at the Organization and to allow for proper compliance with restrictions set forth by government agencies. Responsible party: Bill Kelly; Executive Director; (978) 853-7013 Anticipated completion date: December 31, 2024

View Audit 316423

Finding 480113 (2023-007)

Material Weakness 2023

Veterans Northeast Outreach Center, Inc.

MA

Eligibility

Findings 2023-001 through 2023-008 Since 2020, the Organization had gone through a significant amount of turnover at the management level and in the Finance department. These changes have resulted in the identification of a significant lack of internal controls as well as a lack of resources. The O...

Findings 2023-001 through 2023-008 Since 2020, the Organization had gone through a significant amount of turnover at the management level and in the Finance department. These changes have resulted in the identification of a significant lack of internal controls as well as a lack of resources. The Organization has gone through a process of hiring new Finance positions and engaging outside consultants as needed. With a change in leadership and an increase in resources, the Organization is in the process of implementing a system of internal controls that will focus on segregation of duties related to all significant transaction cycles (including monthly close procedures), increasing communication and transparency of transactions within the Organization, and a heightened sense of documentation to support all transactions, including grant funded activity. The goal of implementing this system of controls is to mitigate the risk of any wrongdoing, intentional or unintentional, at the Organization and to allow for proper compliance with restrictions set forth by government agencies. Responsible party: Bill Kelly; Executive Director; (978) 853-7013 Anticipated completion date: December 31, 2024

View Audit 316423

Finding 480112 (2023-006)

Material Weakness 2023

Veterans Northeast Outreach Center, Inc.

MA

Procurement, Suspension & Debarment Internal Control / Segregation of Duties

Findings 2023-001 through 2023-008 Since 2020, the Organization had gone through a significant amount of turnover at the management level and in the Finance department. These changes have resulted in the identification of a significant lack of internal controls as well as a lack of resources. The O...

Findings 2023-001 through 2023-008 Since 2020, the Organization had gone through a significant amount of turnover at the management level and in the Finance department. These changes have resulted in the identification of a significant lack of internal controls as well as a lack of resources. The Organization has gone through a process of hiring new Finance positions and engaging outside consultants as needed. With a change in leadership and an increase in resources, the Organization is in the process of implementing a system of internal controls that will focus on segregation of duties related to all significant transaction cycles (including monthly close procedures), increasing communication and transparency of transactions within the Organization, and a heightened sense of documentation to support all transactions, including grant funded activity. The goal of implementing this system of controls is to mitigate the risk of any wrongdoing, intentional or unintentional, at the Organization and to allow for proper compliance with restrictions set forth by government agencies. Responsible party: Bill Kelly; Executive Director; (978) 853-7013 Anticipated completion date: December 31, 2024

View Audit 316423

Finding 480111 (2023-005)

Material Weakness 2023

Veterans Northeast Outreach Center, Inc.

MA

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

Findings 2023-001 through 2023-008 Since 2020, the Organization had gone through a significant amount of turnover at the management level and in the Finance department. These changes have resulted in the identification of a significant lack of internal controls as well as a lack of resources. The O...

Findings 2023-001 through 2023-008 Since 2020, the Organization had gone through a significant amount of turnover at the management level and in the Finance department. These changes have resulted in the identification of a significant lack of internal controls as well as a lack of resources. The Organization has gone through a process of hiring new Finance positions and engaging outside consultants as needed. With a change in leadership and an increase in resources, the Organization is in the process of implementing a system of internal controls that will focus on segregation of duties related to all significant transaction cycles (including monthly close procedures), increasing communication and transparency of transactions within the Organization, and a heightened sense of documentation to support all transactions, including grant funded activity. The goal of implementing this system of controls is to mitigate the risk of any wrongdoing, intentional or unintentional, at the Organization and to allow for proper compliance with restrictions set forth by government agencies. Responsible party: Bill Kelly; Executive Director; (978) 853-7013 Anticipated completion date: December 31, 2024

View Audit 316423

Finding 480109 (2023-002)

Significant Deficiency 2023

Town of Millinocket

ME

Allowable Costs / Cost Principles § 200.430

CORRECTIVE ACTION PLAN (Concerning Finding 2023-002) Contact Person Responsible for Corrective Action: Rhonda Casey, Business Manager Corrective Action: The Millinocket School Department will take the following actions to address finding 2023-002: The School Department will complete semi-annual wage...

CORRECTIVE ACTION PLAN (Concerning Finding 2023-002) Contact Person Responsible for Corrective Action: Rhonda Casey, Business Manager Corrective Action: The Millinocket School Department will take the following actions to address finding 2023-002: The School Department will complete semi-annual wage certifications every six months to ensure that time certifications are completed at the period end and that all charges reflect an accurate account of the employee’s time devoted to the program. Anticipated Completion Date: January 31, 2024

View Audit 316422

Finding 480103 (2023-001)

Significant Deficiency 2023

Town of Millinocket

ME

Allowable Costs / Cost Principles § 200.303 § 200.430

CORRECTIVE ACTION PLAN (Concerning Finding 2023-001) Contact Person Responsible for Corrective Action: Rhonda Casey, Business Manager Corrective Action: The Millinocket School Department will take the following actions to address finding2023-001: The School Department will ensure that each employee’...

CORRECTIVE ACTION PLAN (Concerning Finding 2023-001) Contact Person Responsible for Corrective Action: Rhonda Casey, Business Manager Corrective Action: The Millinocket School Department will take the following actions to address finding2023-001: The School Department will ensure that each employee’s classification is identified in his/her Letter of Contract and that each contract appropriately outlines job duties and responsibilities as they pertain to each funding source. Additionally, the School Department will revise times sheets to reflect hours worked under each funding source. Anticipated Completion Date: July 1, 2024

View Audit 316422

Finding 480102 (2023-001)

Material Weakness 2023

Boys & Girls Clubs of Greater Southwest Michigan

MI

Procurement, Suspension & Debarment

Boys & Girls Clubs of Greater Southwest Michigan respectfully submits the following corrective action plan for the year ended December 31, 2023. Auditor: Maner Costerisan 2425 E. Grand River Ave., Suite 1 Lansing, MI 48912 Audit Period: Year ended December 31, 2023 Organization Contact Person: Alloy...

Boys & Girls Clubs of Greater Southwest Michigan respectfully submits the following corrective action plan for the year ended December 31, 2023. Auditor: Maner Costerisan 2425 E. Grand River Ave., Suite 1 Lansing, MI 48912 Audit Period: Year ended December 31, 2023 Organization Contact Person: Alloyd Blackmon (CEO) The findings from the December 31, 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. Federal Award Findings 2023-001 - Written Policies and Procedures Responsible Party: Alloyd Blackmon (CEO) and third-party accountant Action to be Taken: Management agrees with the finding, and we are in the process of implementing documented policies and procedures for future federal awards. Anticipated Completion Date: December 31, 2024

View Audit 316419

Finding 480100 (2023-001)

Significant Deficiency 2023

Delphi Drug & Alcohol Council, Inc.

NY

Special Tests & Provisions HUD Housing Programs Reporting

U.S. Department of Housing and Urban Development Delphi Drug & Alcohol Council, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2023. Name and address of independent public accounting firm: Bonadio & Co, LLP 100 Corporate Parkway Suite 200 Amherst, Ne...

U.S. Department of Housing and Urban Development Delphi Drug & Alcohol Council, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2023. Name and address of independent public accounting firm: Bonadio & Co, LLP 100 Corporate Parkway Suite 200 Amherst, New York 14226 Audit Period: January 1, 2023 through December 31, 2023 The significant deficiency from the December 31, 2023 schedule of findings and questioned costs is discussed below. It is numbered consistently with the number assigned in the schedule. Federal Award Finding and Questioned Costs Name of Contact Person: Jennifer Cathy, Executive Director Anticipated Completion Date: December 31, 2024 2023-001 – Significant Deficiency Corrective Action Plan: Condition: The rents charged to beneficiaries, who receive rent assistance through the program, must be reasonable in relation to rents being charged for comparable units. The Organization is required to establish the reasonableness of the rents charged by the property owner for comparable unassisted units. Out of 40 program beneficiaries selected for testing, The Organization had a documented rent reasonableness assessment for only 13 of the selections. Recommendation: Management should implement a system and internal control process to ensure the proper reasonableness assessment is being made for each program beneficiary. Current Status: Policies and procedures have been established to properly meet the recommendation. During 2023, the U.S. Department of Housing and Urban Development had performed their own audit of the program and identified this same matter to management. After management was informed of this deficiency, they took direct action during 2023 to implement procedures to prevent this issue in the future. If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Ms. Jennifer Cathy at (585) 355-7842.

View Audit 316413

Finding 480099 (2023-004)

Significant Deficiency 2023

Jefferson County Government

CO

Subrecipient Monitoring § 200.332

FISCAL YEAR OF FINDING: 2023 AUDITOR FINDING: 1. At the time of the award – County did not make subrecipients aware of Federal Assistance Listing Number or title. 2. Risk Assessment could not be provided for 2022 or 2023 to support the level of monitoring. 3. Audited financials for family tree for...

FISCAL YEAR OF FINDING: 2023 AUDITOR FINDING: 1. At the time of the award – County did not make subrecipients aware of Federal Assistance Listing Number or title. 2. Risk Assessment could not be provided for 2022 or 2023 to support the level of monitoring. 3. Audited financials for family tree for 2022 or 2023 were not obtained by the County. 4. Family Tree did not have any case review monitoring performed during 2023 – October 15, 2022. Criteria: Condition: During testing, we noted the following: - The Assistance Listings number and Title were not provided to the County's two subrecipients in accordance with 2 CFR Part 200.332(a) - The County did not have a formal documented risk assessment completed for either of the County's two subrecipients in accordance with 2 CFR Part 200.332(b) - The County did not obtain or review one of the subrecipients single audit reports in accordance with 2 CFR Part 200.332(f) Effect: The subrecipient may be unaware whether the funds are federal or what compliance requirements they are responsible for. In addition, The County may not perform the adequate level of monitoring as formal risk assessments were not completed. Finaly, the County did not review the single audit report and while any finding would not directly be related to the subaward program, failure to review such reports and take appropriate action could result in non-compliance by the subrecipient continuing for an inappropriate length of time. Cause: The County does not have adequate internal controls over subrecipient monitoring to ensure that the County is in compliance with subrecipient monitoring requirements. Recommendation: We recommend that the County develop a risk assessment template or form to be completed over each federal subrecipient. The County should provide training to those administering grants over the development risk assessment template or form and the associated monitoring to be performed based on each assessed risk. In addition, the County should develop a subrecipient grant template to help ensure all required information is included within each award. Finally, the County should establish a policy or procedure over obtaining and reviewing audits completed over each of their subrecipients. CLIENT PLANNED ACTION: 1. On 4/8/24, Jefferson County sent the two ERA subrecipients the Federal Assistance Listing Number. The County policy is to include the Subaward Data Form, which includes the Federal Assistance Listing Number (see attached), as an Exhibit in all subrecipient contracts. This was inadvertently not included in the ERA contract. 2. On 4/8/24, Jefferson County completed a formal Risk Assessments for both The Action Center and Family Tree and placed in the files. The two subrecipients are long-time partners and federal fund recipients and have undergone continuous scrutiny through regular monitoring, and a rigorous draw reimbursement process. Due to this history and knowledge, both partners were determined to be very low risk at the time of ERA awards. Moving forward, the County will complete a formal Risk Assessment for the records prior to the execution of a contract or within 6 months of execution of a contract. 3. The County has now collected the audited financial statements for the two subrecipients and retained them in the files. Subrecipient audits are regularly reviewed as part of the monitoring process to assess for any findings or concerns. Moving forward, the County will obtain the most recent audit reports and place them in the files prior to the execution of a contract or within 6 months of execution of a contract. 4. The County performed a monitoring including the scrutiny of 20% of all case files during the 2022 ERA Program and there were no findings. The County had plans to monitor the ERA2 Program at the time of this audit, after the program was running at full capacity. The County has now moved up this time frame according to the above feedback and is currently undergoing a monitoring of the 2023 cases from the two subrecipients. This process aligns with the previous year, as the program has more time during the early spring months when cases are slower. Monitoring of subrecipients began the week of April 8th. CLIENT RESPONSIBLE PARTY: Kat Douglas, Community and Workforce Development Director COMPLETION DATE: 6/25/24

View Audit 316407

Finding 480098 (2023-002)

Significant Deficiency 2023

San Diego Workforce Partnership

CA

Subrecipient Monitoring Reporting

REPORTING: Noncompliance Federal Program CAREER Dislocated Worker Grant – Assistance Listing Number 17.277 Auditor’s Notes The requirements of 2 CFR Part 170 Appendix A states that direct recipients of grants or cooperative agreements are required to report first‐tier subawards of $50,000 or more to...

REPORTING: Noncompliance Federal Program CAREER Dislocated Worker Grant – Assistance Listing Number 17.277 Auditor’s Notes The requirements of 2 CFR Part 170 Appendix A states that direct recipients of grants or cooperative agreements are required to report first‐tier subawards of $50,000 or more to the Federal Funding Accountability and Transparency Act (FFATA) Subaward Report System (FSRS) by the end of the following month in which the direct recipient awards such subawards. Part 3 of the compliance supplement requires this reporting. During the audit, we noted reporting of subaward information to FSRS was not performed. The entity did not have controls in place to ensure FSRS reporting was completed in the required timeframe. This is not a repeat finding. The entity could jeopardize future grant funding due to program noncompliance. Management’s Response San Diego Workforce Partnership has included the Federal Funding Accountability and Transparency Act (FFATA) Subaward Report System (FSRS) reporting deadline to its Month End Schedule. The various activities in this schedule ensure that we have captured necessary components of reporting financial data on a timely and complete basis. This is in effect as of July 1, 2024. The Accounting Manager and VP of Finance will be responsible for ensuring this system is followed.

View Audit 316406

Finding 480095 (2023-002)

Significant Deficiency 2023

Northeast Florida Health Services, Inc.

FL

Internal Control / Segregation of Duties Reporting Significant Deficiency

Finding 2023-002. Cash Disbursement Process. Recommendation: We recommend the Organization follow the documented cash disbursement process and ensure reviews and approvals are documented. Response: NEFHS self-identified such inconsistencies through their normal internal controls process. To ensure s...

Finding 2023-002. Cash Disbursement Process. Recommendation: We recommend the Organization follow the documented cash disbursement process and ensure reviews and approvals are documented. Response: NEFHS self-identified such inconsistencies through their normal internal controls process. To ensure such inconsistencies can be mitigated in the future, NEFHS implemented a Payable Invoice Management (PIM) system in November of 2023. The system enhances AP automation, with streamlined workflows for approval and payment processing.

View Audit 316403

Finding 480094 (2023-001)

Significant Deficiency 2023

Northeast Florida Health Services, Inc.

FL

Reporting Significant Deficiency Internal Control / Segregation of Duties

Finding 2023-001. Payroll Process. Recommendation: We recommend the Organization follow the documented payroll process and ensure reviews and approvals are documented. Response: NEFHS transitioned to a different third -party payroll provider as of January 2023. Many of the findings identified stemme...

Finding 2023-001. Payroll Process. Recommendation: We recommend the Organization follow the documented payroll process and ensure reviews and approvals are documented. Response: NEFHS transitioned to a different third -party payroll provider as of January 2023. Many of the findings identified stemmed from a sample period that occurred two months into the transition period of payroll providers. The updates and adjustment made by NEFHS had very little time to materialize, however, we have incorporated hard stops within the process to prompt for required approvals of timecards by supervisors before payroll can be processed in full. NEFHS will also incorporate quarterly reviews to ensure the process is being administered as intended.

View Audit 316403

Finding 480093 (2023-001)

Material Weakness 2023

Community Action Partnership of Middle Alabama, Inc.

AL

Cash Management

Management agrees with the finding and has developed and begun implementation of a corrective action plan.

View Audit 316402

Finding 480090 (2023-001)

Significant Deficiency 2023

Carroll County School District

MS

Procurement, Suspension & Debarment School Nutrition Programs Internal Control / Segregation of Duties

A. Name of contact person responsible for corrective action: Dr. Matilda Miller, Business Manager B. Corrective action planned: The District will implement controls and procedures to ensure that all expenditures are reasonable and necessary for proper and efficient performance and administration of...

A. Name of contact person responsible for corrective action: Dr. Matilda Miller, Business Manager B. Corrective action planned: The District will implement controls and procedures to ensure that all expenditures are reasonable and necessary for proper and efficient performance and administration of the Child Nutrition Cluster. C. Anticipated completion date: Immediately

View Audit 316392

Finding 480089 (2023-002)

Significant Deficiency 2023

Warren County Water District

KY

Questioned Costs Period of Performance Matching / Level of Effort / Earmarking § 200.303

In regards to COVID-19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) - Assistance Listing No. 21.027; Grant period - Year ended December 31, 2023 the District will put measures in place to ensure that only costs compliant with the proper period of performance are charged to the grant. Th...

In regards to COVID-19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) - Assistance Listing No. 21.027; Grant period - Year ended December 31, 2023 the District will put measures in place to ensure that only costs compliant with the proper period of performance are charged to the grant. The anticipated completion date of these actions is April 18th, 2024 with Jeff Peeples the responsbile person for implementation

View Audit 316379 Questioned Costs: $1

Finding 480088 (2023-001)

Material Weakness 2023

Warren County Water District

KY

Procurement, Suspension & Debarment § 200.303

In regards to COVID-19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) - Assistance Listing No. 21.027; Grant period - Year ended December 31, 2023 the District will put measures in place to ensure that applicable vendors are checked for suspension or debarment. The anticipated completion ...

In regards to COVID-19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) - Assistance Listing No. 21.027; Grant period - Year ended December 31, 2023 the District will put measures in place to ensure that applicable vendors are checked for suspension or debarment. The anticipated completion date of these actions is April 8th, 2024 with Clint Harbison the responsible persion for implementation.

View Audit 316379

Finding 480081 (2023-002)

Significant Deficiency 2023

City of Chicago

IL

Procurement, Suspension & Debarment Subrecipient Monitoring Reporting

Effective September 1, 2024, the FFATA Reporting Coordinator (a designated Contract Review Specialist at Chicago Department of Public Health) will enter and submit the required contract data into the FFATA system within 30 days of the contract's execution date. The FFATA Reporting Coordinator will ...

Effective September 1, 2024, the FFATA Reporting Coordinator (a designated Contract Review Specialist at Chicago Department of Public Health) will enter and submit the required contract data into the FFATA system within 30 days of the contract's execution date. The FFATA Reporting Coordinator will save the report in PDF and a screenshot of the submission date. At the end of each month, the FFATA Reporting Coordinator will meet with the Contract Administrator on the 3rd Wednesday of each month. They will complete the FFATA reporting worksheet to confirm that each requirement was reported and submitted correctly. The FFATA reporting worksheet will include all required data points provided by the auditors. The FFATA Reporting Coordinator, Contract Administrator, and Assistant Commissioner will have a standing meeting on the 4th Monday of every month to review the FFATA reports and FFATA worksheets and confirm that every executed contract was properly entered into the FFATA system for that month. Assistant Commissioner Pfeiffer at the Department of Public Health will be responsible for ensuring that this corrective action plan is implemented by September 1, 2024.

View Audit 316370

Finding 480079 (2023-003)

Significant Deficiency 2023

City of Chicago

IL

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.329

As a result of the 2023 Single Audit, the Department of Housing (DOH) received an audit finding related to a missing quarterly report that was not filed for the Emergency Rental Assistance (ERA) Program. Currently, Treasury reporting for ERA is conducted primarily by the Director of Policy, and the ...

As a result of the 2023 Single Audit, the Department of Housing (DOH) received an audit finding related to a missing quarterly report that was not filed for the Emergency Rental Assistance (ERA) Program. Currently, Treasury reporting for ERA is conducted primarily by the Director of Policy, and the Treasury reporting system is not integrated into other DOH grant systems to provide a wider view to DOH contracts and finance staff as to the status of report submissions. As a corrective action, DOH will establish an internal process requiring that quarterly reports, including a time stamp of submission, be saved and circulated to DOH contracts staff by the 15th of the month following the end of each quarter. Acting Director of Policy Stern at Department of Housing will be responsible for ensuring that this corrective action plan is implemented by January 1, 2025.

View Audit 316370

Finding 480078 (2023-006)

None 2023

St Bernard Parish Government

LA

HUD Housing Programs

Name of contact person responsible for corrective action plan: Justin Frank Corrective action planned: The Parish will guarantee that a depository agreement is executed immediately. Anticipated completion date: December 31, 2024

View Audit 316361

Corrective Action Plans

Filters