Corrective Action Plans

Finding 403970 (2023-003)

Material Weakness 2023

Southeast Georgia Consolidated Housing Authority

GA

Questioned Costs Eligibility HUD Housing Programs

Finding 2023-003 Ineligible fees for lawn service care and pest control charged and paid by resident of Authority Units The Authority immediately stopped the charge for the lawn care and pest control when the HUD Review was conducted. The amount of the reimbursement has only been recently determin...

Finding 2023-003 Ineligible fees for lawn service care and pest control charged and paid by resident of Authority Units The Authority immediately stopped the charge for the lawn care and pest control when the HUD Review was conducted. The amount of the reimbursement has only been recently determined. The Authority will begin the reimbursement process before September 30, 2024. Date of Completion: September 30, 2024

View Audit 310841 Questioned Costs: $1

Finding 403969 (2023-002)

Material Weakness 2023

Southeast Georgia Consolidated Housing Authority

GA

Questioned Costs Eligibility HUD Housing Programs

Finding 2023-002 Internal Controls over Documentation in Tenant Files The auditors chose 40 files to review but have NOT and did NOT provide the listing of issues and missing documentation by tenant so the Authority could verify the auditors' issues. Until this information is provided to the Aut...

Finding 2023-002 Internal Controls over Documentation in Tenant Files The auditors chose 40 files to review but have NOT and did NOT provide the listing of issues and missing documentation by tenant so the Authority could verify the auditors' issues. Until this information is provided to the Authority a corrective action plan cannot be formulated. The Authority has already reviewed all 163 tenant files as a result of the HUD Review conducted by the Atlanta Field Office. The Field Office report was received by the Authority in late December 2023. Date of Completion: Awaiting information from auditors so any revision to the procedures currently in place can be updated.

View Audit 310841 Questioned Costs: $1

Finding 403965 (2023-003)

Significant Deficiency 2023

Disability Rights Washington

WA

Reporting Allowable Costs / Cost Principles Significant Deficiency § 200.328

Corrective Action: As part of DRW’s internal control revision, we will enhance policies and practices associated with reporting including the semi-annual SF-425. Steps: 1. DRW will review current systems and tools in use for reporting and complying with Federal award reporting requirements and modif...

Corrective Action: As part of DRW’s internal control revision, we will enhance policies and practices associated with reporting including the semi-annual SF-425. Steps: 1. DRW will review current systems and tools in use for reporting and complying with Federal award reporting requirements and modify or implement systems or tools that are more reliably accurate than current systems and tools. 2. DRW will implement internal controls that require the preparation and review of federal reporting requirements by two distinct people at DRW. 3. DRW will implement a reporting calendar and review regularly to ensure activities including preparation and review are being performed regularly and consistently. Anticipated completion September 30, 2024.

View Audit 310821

Finding 403964 (2023-002)

Significant Deficiency 2023

Disability Rights Washington

WA

Questioned Costs Allowable Costs / Cost Principles § 200.430

Corrective Action: DRW will review and revise it cost allocation and program income documentation. Steps: Review current policies, procedures, and internal control documentation. Review will include agency cost allocation method and implementation as well as program income documentation. 1. DRW will...

Corrective Action: DRW will review and revise it cost allocation and program income documentation. Steps: Review current policies, procedures, and internal control documentation. Review will include agency cost allocation method and implementation as well as program income documentation. 1. DRW will update internal controls based on the suggestions for process, procedural and internal control improvement made by outside consultants. Suggestions will include the use of project codes in payroll documentation. 2. Review supporting records, level of effort and timekeeping systems to ensure proper level of documentation. 3. DRW supervisors will be trained on expectations of oversight and participate in quarterly review of financial status to ensure proper implementation. 4. The process will be implemented by the Fiscal Manager, the Comptroller and the Fiscal and Operations Specialist and overseen by the Executive Director. Anticipated Completion: September 30, 2024

View Audit 310821 Questioned Costs: $1

Finding 403911 (2023-001)

Significant Deficiency 2023

Tallassee City Board of Education

AL

Questioned Costs Allowable Costs / Cost Principles Cash Management

Expenditures submitted for the Alabama Medicaid Administrative Claiming program included expenditures supported by federal funds and undocumented costs. Contact: Dr. Brock Nolin, Superintendent ...

Expenditures submitted for the Alabama Medicaid Administrative Claiming program included expenditures supported by federal funds and undocumented costs. Contact: Dr. Brock Nolin, Superintendent Corrective Action: Claims will be adjusted to correct the duplication of federal funds and undocumented costs. Policies and procedures will be implemented according to the recommendations found in the Schedule of Findings and Questioned Costs. Proposed Completion Date: Prior to the submission of the July-September 2024 claim.

View Audit 310807 Questioned Costs: $1

Finding 403910 (2023-001)

Significant Deficiency 2023

Maverick County, Texas

TX

Reporting Significant Deficiency Internal Control / Segregation of Duties

Date: June 21, 2024 Finding 2023-001: Performance Reporting Federal Program: CLFR American Rescue Plan ALN 21.027 Federal Agency: U.S. Department of Treasury Federal Award Year: 2021 Type of Finding: Significant Deficiency in Internal Control over Compliance and Noncompliance Raul Trevino: The Count...

Date: June 21, 2024 Finding 2023-001: Performance Reporting Federal Program: CLFR American Rescue Plan ALN 21.027 Federal Agency: U.S. Department of Treasury Federal Award Year: 2021 Type of Finding: Significant Deficiency in Internal Control over Compliance and Noncompliance Raul Trevino: The County has experienced a rotation of County Auditor position for the past 6 years, within 2-year term each. Unfortunately, the American Rescue Plan Act (ARPA) was 100% handled by former County Auditor Sonia Junfin. The reporting submission was affected due to her resignation, but only for the quarter ending 12/31/2022. Corrective Actions: • Designate Access: During the 2nd Quarter of Fiscal Year 2023, the County ensured that not only the Auditor has access, at least one Assistant County auditor has access to the required information and system for report submission. • Cross-Training Program: During the 2nd Quarter of Fiscal Year 2023, the County implemented a comprehensive cross-training program to ensure all designated employees had a thorough understanding of reporting guidelines and procedures. • Designated Responsibility: During the 2nd Quarter of Fiscal Year 2023, the County designated specific individuals to be responsible of overseeing report submission deadlines to ensure compliance. Additionally, the County established clear communication channels for reporting deadlines and responsibilities to designated staff members. By following this plan, the County has addressed the issue of delayed report submissions and ensured smoother operations despite turnover in staff. Date corrective action plan was implemented: February 02, 2023.

View Audit 310796

Finding 403894 (2023-003)

Significant Deficiency 2023

Grand Portage Reservation Tribal Council

MN

Procurement, Suspension & Debarment

Corrective Actions Taken or Planned: The band will improve the control to ensure that federally funded contractors for contracts equal or greater than $25,000 are not suspended or debarred. Contact person(s) responsible for corrective action: Carrie Newman, Government Grants Controller Anticipated...

Corrective Actions Taken or Planned: The band will improve the control to ensure that federally funded contractors for contracts equal or greater than $25,000 are not suspended or debarred. Contact person(s) responsible for corrective action: Carrie Newman, Government Grants Controller Anticipated Completion Date: The control(s) will be updated by September 30, 2024, with implementation starting 10/01/2024

View Audit 310772

Finding 403892 (2023-001)

Significant Deficiency 2023

Nuvance Health and Subsidiaries

CT

Procurement, Suspension & Debarment § 200.318 § 200.327

Finding 2023-001 – I. Procurement, Suspension and Debarment Information on the federal program: Grantor: Department of Treasury Program Name: COVID-19 – Coronavirus State and Local Recovery Funds Assistance Listing No.: 21.027 Views of responsible officials and planned corrective actions: Managemen...

Finding 2023-001 – I. Procurement, Suspension and Debarment Information on the federal program: Grantor: Department of Treasury Program Name: COVID-19 – Coronavirus State and Local Recovery Funds Assistance Listing No.: 21.027 Views of responsible officials and planned corrective actions: Management concurs with this finding and is currently drafting a procurement policy to incorporate the provisions required by the Uniform Guidance for purchasing goods and/or services with federal funds. Name of responsible official: Devin Murphy AVP, Accounting & Strategic Projects Email: Devin.Murphy@nuvancehealth.org Projected completion date: March 31, 2025

View Audit 310766

Finding 403886 (2023-002)

Significant Deficiency 2023

Addiction Treatment Services, Inc.

MI

Allowable Costs / Cost Principles Procurement, Suspension & Debarment Significant Deficiency

Written Policies Required by the Uniform Guidance. Auditor Description of Condition and Effect. The Organization lacks written policies around federal awards for payments, procurement, and allowability of costs charged to federal programs. The Organization is exposed to an increased risk of noncompl...

Written Policies Required by the Uniform Guidance. Auditor Description of Condition and Effect. The Organization lacks written policies around federal awards for payments, procurement, and allowability of costs charged to federal programs. The Organization is exposed to an increased risk of noncompliance due to a lack of established written policies. Auditor Recommendation. The Organization should establish written policies that address how payments, procurement, and allowability of costs charged to federal programs are handled for federal awards. Corrective Action. The Organization is reviewing their policies and drafting new policies to address these areas. Anticipated Completion Date. September 30, 2024

View Audit 310759

Finding 403884 (2023-002)

Significant Deficiency 2023

Daleville City Board of Education

AL

Questioned Costs Equipment & Real Property Management Procurement, Suspension & Debarment § 200.303 § 200.313 § 200.439

Item 2023-002- Equipment and Real Property Management Recommendation: 2 CFR 200.303 requires the non-Federal entity to "(a) establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the non Federal entity is managing the Federal statutes, reg...

Item 2023-002- Equipment and Real Property Management Recommendation: 2 CFR 200.303 requires the non-Federal entity to "(a) establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the non Federal entity is managing the Federal statutes, regulations, and the terms and conditions of the Federal award." 2 CFR 200.313 and 2 CFR 200.439 requires that the following rules of allow ability must apply to equipment and other capital expenditures "Capital expenditures for special purpose equipment are allowable as direct costs, provided that items with a unit cost of $5,000 or more have the prior written approval of the Federal awarding agency or pass-through entity. The Chief School Financial Officer, Jessica Pettway, should review documentation for proper approval of equipment and real property prior to encumbrance. Action Taken: Management has reviewed the requirements of 2 CFR Section 200.13 and CFR 200.439 relating to capital expenditures and agrees with the recommendation. Effective July 1, 2024, the Chief School Financial Officer, Jessica Pettway, will review for proper approval of equipment and real property prior to encumbrance.

View Audit 310758 Questioned Costs: $1

Finding 403882 (2023-001)

Material Weakness 2023

Daleville City Board of Education

AL

Questioned Costs Allowable Costs / Cost Principles Special Tests & Provisions § 200.303 § 200.326

Item 2023-001- Special Tests and Provisions - Wage Rate Requirements Recommendation: 2 CFR 200.303 requires the non-Federal entity to "(a) establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the non- Federal entity is managing the Federa...

Item 2023-001- Special Tests and Provisions - Wage Rate Requirements Recommendation: 2 CFR 200.303 requires the non-Federal entity to "(a) establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the non- Federal entity is managing the Federal statutes, regulations, and the terms and conditions of the Federal award." 2 CFR 200.326 and 29 CFR Part 5, Labor Standards Provisions Applicable to Contracts Governing Federally Financed and Assisted Construction (DOL Regulations) require the contractor or subcontractor to submit to the nonfederal entity weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payrolls). We recommend the strengthening of controls to ensure the prevailing wage rate clauses are included in the contracts and that certified payrolls are received for each week in which construction work is performed. The Chief School Financial Officer, Jessica Pettway, should review documentation for inclusion of the prevailing wage rate clauses in construction contracts as part of the bid process prior to expenditures being made. She should also review all invoices received from contractors and subcontractors to ensure that the certified payroll information is received for all weeks for which construction work is performed. Action Taken: Management has reviewed the requirements of 2 CFR Section 200.303 and 2 CFR 200.326 relating to wage rate requirements and agrees with the recommendation. Management has already communicated with all contractors and subcontractors regarding the wage rate requirements and has implemented additional procedures, effective July 1, 2023, stating that the Chief School Financial Officer, Jessica Pettway, will review documentation for inclusion of the prevailing wage rate clauses in construction contracts as part of the bid process prior to expenditures being made. She will also review all invoices received from contractors and subcontractors to ensure that the certified payroll information is received for all weeks for which construction work is performed.

View Audit 310758 Questioned Costs: $1

Finding 403872 (2023-004)

None 2023

Palm Beach County Board of County Commissioners

FL

Reporting Special Tests & Provisions

The department has an internal process in place requiring the timely review and submittal of grant reports. This policy has been reviewed with staff and Management has counseled staff regarding the submission time frames and will take necessary measures to ensure review, signoff and timely submissi...

The department has an internal process in place requiring the timely review and submittal of grant reports. This policy has been reviewed with staff and Management has counseled staff regarding the submission time frames and will take necessary measures to ensure review, signoff and timely submission of quarterly Cash on Hand Reporting.

View Audit 310753

Finding 403862 (2023-002)

Significant Deficiency 2023

Palm Beach County Board of County Commissioners

FL

Reporting Internal Control / Segregation of Duties

The department has an internal process in place requiring the review and signature by Finance Director prior to the submission of quarterly report. This policy has been reviewed with staff and Management has counseled staff regarding the submission time frames and will take necessary measures to ens...

The department has an internal process in place requiring the review and signature by Finance Director prior to the submission of quarterly report. This policy has been reviewed with staff and Management has counseled staff regarding the submission time frames and will take necessary measures to ensure review, signoff and timely submission of quarterly Cash on Hand Reporting.

View Audit 310753

Finding 403861 (2023-001)

Material Weakness 2023

Washington County, Fl

FL

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

Item 2023‐001 – Suspension & Debarment Contact person: Johnnie Pettis, Deputy Clerk Finding – Adequate controls were not in place to provide for proper review of covered transactions for suspension and debarment. Covered transactions, over $25,000 paid with grant funding were not reviewed for susp...

Item 2023‐001 – Suspension & Debarment Contact person: Johnnie Pettis, Deputy Clerk Finding – Adequate controls were not in place to provide for proper review of covered transactions for suspension and debarment. Covered transactions, over $25,000 paid with grant funding were not reviewed for suspension and debarment. Management Response – The County will implement additional controls to ensure there is evidence of review of covered transactions over $25,000 for suspension and debarment prior to payment. Johnnie Pettis, Deputy Clerk will be responsible for the corrective action and anticipates completion of corrective action will be taken before September 30, 2024. Effective date of completion: within the fiscal ending September 30, 2024

View Audit 310745

Finding 403860 (2023-007)

Significant Deficiency 2023

Palm Beach County Housing Authority

FL

HUD Housing Programs Subrecipient Monitoring Significant Deficiency

Public Housing – Assistance Listing No. 14.850 Recommendation: We recommend management review policies and procedures in place and develop work processes to ensure it is in compliance with the ACOP and HUD. Explanation of disagreement with audit finding: There is no disagreement with the audit fin...

Public Housing – Assistance Listing No. 14.850 Recommendation: We recommend management review policies and procedures in place and develop work processes to ensure it is in compliance with the ACOP and HUD. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Beginning in March 2023, the PBCHA implemented the completion of all waiting lists generation/selection and intakes for eligibility within its Yardi resident portal. Intakes within Yardi automates applications, provides consistency, increases efficiency and ensures compliance with program requirements. Additionally, the PBCHA has been working with its software vendor to correct deficiencies that occurred during conversion. In taking steps to automate the RFTA process for the participants and landlords and make any necessary conversion corrections and/or improvements the PBCHA expects to address this deficiency. The PBCHA will utilize available dashboards and reports to improve monitoring and oversight to ensure compliance. Name(s) of the contact person(s) responsible for corrective action: Cheryl Lewis Planned completion date for corrective action plan: 12/31/2024

View Audit 310743

Finding 403859 (2023-006)

Significant Deficiency 2023

Palm Beach County Housing Authority

FL

HUD Housing Programs Subrecipient Monitoring Eligibility

Public Housing – Assistance Listing No. 14.850 Recommendation: We recommend management should designate one person to review a sample of the files that have been recertified each month and to determine if the tenant files were prepared in accordance with internal policies and until the compliance d...

Public Housing – Assistance Listing No. 14.850 Recommendation: We recommend management should designate one person to review a sample of the files that have been recertified each month and to determine if the tenant files were prepared in accordance with internal policies and until the compliance deficiencies have been corrected. We recommend the Authority hire outside consultants to assist with eligibility requirements or increase staffing in this area. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Beginning in March 2023, the PBCHA implemented the completion of all reexaminations within its Yardi resident portal. Reexaminations within Yardi provide online workflows that maximize efficiency, provide consistency, streamline compliance, reduce errors and increase reporting accuracy. The PBCHA will utilize available dashboards and reports to improve monitoring and oversight to ensure compliance. Name(s) of the contact person(s) responsible for corrective action: Cheryl Lewis Planned completion date for corrective action plan: 12/31/2024

View Audit 310743

Finding 403856 (2023-005)

Significant Deficiency 2023

Palm Beach County Housing Authority

FL

HUD Housing Programs Reporting Significant Deficiency

Housing Voucher Cluster – Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend the Authority implement processes to ensure HUD-50058 submissions are completed in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Acti...

Housing Voucher Cluster – Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend the Authority implement processes to ensure HUD-50058 submissions are completed in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Beginning in March 2023, the PBCHA implemented the completion of all reexaminations within its Yardi resident portal. Reexaminations within Yardi provide online workflows that maximize efficiency, streamline compliance, reduce errors and increase reporting accuracy. The PBCHA will implement processes to ensure that HUD 50058 submissions are uploaded in accordance with HUD regulations. The PBCHA will utilize available dashboards and reports to improve monitoring and oversight to ensure compliance. Name(s) of the contact person(s) responsible for corrective action: Cheryl Lewis Planned completion date for corrective action plan: 12/31/2024

View Audit 310743

Finding 403853 (2023-004)

Material Weakness 2023

Palm Beach County Housing Authority

FL

HUD Housing Programs Subrecipient Monitoring Eligibility

Housing Voucher Cluster – Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend that the Authority designate an individual to maintain the waiting list and track all correspondence with potential tenants. We recommend that the Authority’s waitlist tracking software be monitored to e...

Housing Voucher Cluster – Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend that the Authority designate an individual to maintain the waiting list and track all correspondence with potential tenants. We recommend that the Authority’s waitlist tracking software be monitored to ensure tenants are notified appropriately. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Beginning in March 2023, the PBCHA implemented the completion of all waiting lists generation/selection and intakes for eligibility within its Yardi resident portal. Intakes within Yardi automates applications, provides consistency, increases efficiency and ensures compliance with program requirements. Additionally, the PBCHA has been working with its software vendor to correct deficiencies that occurred during conversion. In taking steps to automate the RFTA process for the participants and landlords and make any necessary conversion corrections and/or improvements the PBCHA expects to address this deficiency. The PBCHA will utilize available dashboards and reports to improve monitoring and oversight to ensure compliance. Name(s) of the contact person(s) responsible for corrective action: Cheryl Lewis Planned completion date for corrective action plan: 12/31/2024

View Audit 310743

Finding 403850 (2023-003)

Material Weakness 2023

Palm Beach County Housing Authority

FL

HUD Housing Programs Material Weakness Internal Control / Segregation of Duties

Housing Voucher Cluster – Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend that the Authority designate an individual to review tenant files to determine if a rent reasonableness has been performed and was completed in a timely manner. We recommend the Authority hire outside co...

Housing Voucher Cluster – Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend that the Authority designate an individual to review tenant files to determine if a rent reasonableness has been performed and was completed in a timely manner. We recommend the Authority hire outside consultants to assist with reasonable rent determinations or increase staffing in this area. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Beginning in July 2024, the PBCHA will utilize the RFTA portal within its Yardi software for all HCV participant move-ins. Completing the RFTA process within Yardi provides online workflows that maximize efficiency, provide consistency, streamline compliance, reduce errors and increase reporting accuracy. The PBCHA will utilize available dashboards and reports to improve monitoring and oversight to ensure compliance. Name(s) of the contact person(s) responsible for corrective action: Cheryl Lewis Planned completion date for corrective action plan: 12/31/2024

View Audit 310743

Finding 403847 (2023-002)

Material Weakness 2023

Palm Beach County Housing Authority

FL

HUD Housing Programs Material Weakness Internal Control / Segregation of Duties

Housing Voucher Cluster – Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend management should designate one person to oversee the inspection process to ensure that all inspections are performed in a timely manner. Furthermore, management should ensure no HAP payments are issued ...

Housing Voucher Cluster – Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend management should designate one person to oversee the inspection process to ensure that all inspections are performed in a timely manner. Furthermore, management should ensure no HAP payments are issued for units that have not passed HQS inspections. We recommend the Authority hire outside consultants to assist with inspections or increase staffing in this area. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The PBCHA will review and/or renegotiate its contract with a third-party inspection vendor and ensure adherence to provide inspection reports. HCV staff will ensure that reports are reviewed and that units with HQS deficiencies are not paid housing assistance payments. The PBCHA HCV Leadership is working to determine a strategy to consistently monitor inspection reports for passed and/or failed inspections to ensure proper abatement of HAP after the second failed inspection. The PBCHA has diligently worked to recruit, retain and train staff within its HCV department despite today’s challenging employment environment. Name(s) of the contact person(s) responsible for corrective action: Cheryl Lewis Planned completion date for corrective action plan: 12/31/2024

View Audit 310743

Finding 403844 (2023-001)

Material Weakness 2023

Palm Beach County Housing Authority

FL

HUD Housing Programs Subrecipient Monitoring Eligibility

Housing Voucher Cluster – Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend management should designate one person to review a sample of the files that have been recertified each month, to determine if the tenant files were prepared in accordance with internal policies and unit ...

Housing Voucher Cluster – Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend management should designate one person to review a sample of the files that have been recertified each month, to determine if the tenant files were prepared in accordance with internal policies and unit the compliance deficiencies have been corrected. We recommend the Authority to hire outside consultants to assist with eligibility determination and verification or increase staffing in this area. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Beginning in March 2023, the PBCHA implemented the completion of all reexaminations within its Yardi resident portal. Reexaminations within Yardi provide online workflows that maximize efficiency, streamline compliance, reduce errors and increase reporting accuracy. The PBCHA will utilize available dashboards and reports to improve monitoring and oversight to ensure compliance. Name(s) of the contact person(s) responsible for corrective action: Cheryl Lewis Planned completion date for corrective action plan: 12/31/2024

View Audit 310743

Finding 403831 (2023-003)

Material Weakness 2023

Summit County Colorado

CO

Subrecipient Monitoring § 200.331 § 200.332

The County will require departments receiving federal funding to complete a subrecipient and contractor relationship checklist based on the Uniform Guidance prior to entering into a contract with any vendor. This checklist will ensure proper identification of subrecipients and serve as documentation...

The County will require departments receiving federal funding to complete a subrecipient and contractor relationship checklist based on the Uniform Guidance prior to entering into a contract with any vendor. This checklist will ensure proper identification of subrecipients and serve as documentation of this procedure. This checklist will be part of our Grants Acknowledge form implemented by our Grants department that recipient departments are required to complete at a grant’s inception. Completed checklists will be retained and reviewed by the Finance department prior to SEFA compilation to ensure subrecipient expenditures are being properly recorded on the SEFA. For awards identified as being passthroughs to subrecipients, the County has developed additional procedures to document this relationship. This includes a subrecipient package requiring signatures from the County and subrecipient to acknowledge the subrecipient relationship. This package will include relevant award identifiers such as award date, period of performance and Federal awarding agency and Assistance Listing Number and title. Recipient departments will also be required to perform monitoring procedures on identified subrecipients including assessing the subrecipient’s risk of noncompliance with Federal statutes, regulations and the terms and conditions of the subaward. The County has developed a questionnaire for biannual monitoring meetings with the subrecipient that is intended to further document the subrecipient is utilizing funds for authorized purposes, in compliance with Federal statutes, regulations, and the terms and conditions of the subaward, and that subaward performance goals are achieved. This questionnaire also requests obtaining copies of the subrecipients financial statements and single audit to verify the subrecipient is audited as required by Subpart F - Audit Requirement under the Uniform Guidance

View Audit 310740

Finding 403830 (2023-002)

Material Weakness 2023

Summit County Colorado

CO

Procurement, Suspension & Debarment § 200.320

The County’s Purchasing Policy does already require recipient departments to check all vendors on SAM.gov prior to entering into a contract with a vendor that includes federal funding. The Purchasing Policy further provides competitive purchasing procedures based on purchase thresholds in alignment ...

The County’s Purchasing Policy does already require recipient departments to check all vendors on SAM.gov prior to entering into a contract with a vendor that includes federal funding. The Purchasing Policy further provides competitive purchasing procedures based on purchase thresholds in alignment with the Uniform Guidance. We believe these procedures are being completed by departments but have not been well documented. The Finance department will educate recipient departments on the purchasing policy and stress the importance of completing the procedures and documenting their completion. These requirements will also be included on our Grants Acknowledge form implemented by our Grants department that recipient departments are required to complete at a grant’s inception. Additional monitoring by the Finance department will be implemented to ensure compliance and understanding by all county staff.

View Audit 310740

Finding 403815 (2023-001)

Significant Deficiency 2023

County of Wexford, Michigan

MI

Procurement, Suspension & Debarment

2023-001 – Suspension and Debarment (Repeat Comment) Auditor Description of Condition and Effect: Although the County did indicate that they verified that their vendors over $25,000 were not suspended or debarred, they did not retain documentation of the process. As a result of this condition, the...

2023-001 – Suspension and Debarment (Repeat Comment) Auditor Description of Condition and Effect: Although the County did indicate that they verified that their vendors over $25,000 were not suspended or debarred, they did not retain documentation of the process. As a result of this condition, the County did not fully comply with the requirements of the Uniform Guidance. Auditor Recommendation: We recommend that the County verify that any of their vendors over $25,000 spent with federal funds were not suspended or debarred and that they retain documentation of the procedures performed. Management Assessment. Management agrees with the finding and has prepared a corrective action plan. Planned Corrective Action. We will retain documentation of all checks of vendors for suspension and debarment Responsible Party. Joe Porterfield, County Administrator Date of Planned Corrective Action. Immediately

View Audit 310732

Finding 403814 (2023-005)

Significant Deficiency 2023

Institute for Sustainable Communities, Affiliate and Subsidiary

VT

Reporting Cash Management Significant Deficiency

Management agrees with the recommendations. We are revising the Financial Management policies and procedures to ensure that the separation of duties is clear, and the report preparation and review process complies with this recommendation.

View Audit 310730

Corrective Action Plans

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