Corrective Action Plans

Finding 398446 (2023-003)

Significant Deficiency 2023

NY

Student Financial Aid Reporting Significant Deficiency

The attendance process has been moved to the Registrar’s Office and registration status codes for unofficial withdrawals have been created in order for the system to find those students when submitting monthly enrollment reporting to clearinghouse, which is then sent to NSLDS.

View Audit 307129

Finding 398435 (2023-002)

Significant Deficiency 2023

Grameen Foundation

DC

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

Views of Responsible Officials: Finance management recognizes the importance of regular account analysis and account reconciliations. In view of the finance department’s staffing constraints, some account reconciliations were performed less frequently. As staffing issues (e.g., learning curve of new...

Views of Responsible Officials: Finance management recognizes the importance of regular account analysis and account reconciliations. In view of the finance department’s staffing constraints, some account reconciliations were performed less frequently. As staffing issues (e.g., learning curve of new hire and return of staff from extended leave) are addressed, the finance team now performs regular account reconciliations as part of the month-end financial reporting close. Specific accounts are flagged for monthly reconciliations, i.e. bank and investment accounts, intercompany accounts, prepaids, advances, receivables and payables. Other accounts with only periodic activity, will be reconciled on a quarterly, mid-year, or yearly basis, as determined.

View Audit 307128

Finding 398433 (2023-006)

Significant Deficiency 2023

Women's Foundation for the State of Arizona

AZ

Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.430

At this time, the Foundation can confirm all employees have rate of pay documentation in their employee files. The Foundation is working to adopt stronger policies around contractors engaged with the organization with oversight to contractors’ pay provided by the staffed CEO.

View Audit 307125

Finding 398432 (2023-005)

Significant Deficiency 2023

Women's Foundation for the State of Arizona

AZ

Reporting Internal Control / Segregation of Duties

The Foundation will work to have the staffed CEO review and sign off on all reports and payroll registers in general with a specific focus on those tied to government grants.

View Audit 307125

Finding 398429 (2023-002)

Significant Deficiency 2023

Duck Lake Water Association

WA

Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.318

Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: 1) A formal procurement policy will be developed and implemented at the agency’s earliest convenience, but no later than July 31, 2024. 2) Provide training to procur...

Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: 1) A formal procurement policy will be developed and implemented at the agency’s earliest convenience, but no later than July 31, 2024. 2) Provide training to procurement personnel on the new policy and procedures. Name of the contact person responsible for corrective action: Talana Lay, Board Treasurer Planned completion date for corrective action plan: July 31, 2024 If the U.S. Environmental Protection Agency has questions regarding this plan, please call Talana Lay at 509-322-5973.

View Audit 307120

Finding 398424 (2023-001)

Material Weakness 2023

North Mason School District No. 403

WA

Procurement, Suspension & Debarment School Nutrition Programs Subrecipient Monitoring

Finding ref number: 2023-001 ...

Finding ref number: 2023-001 Finding caption: The District lacked adequate internal controls for ensuring compliance with federal suspension and debarment requirements. Name, address, and telephone of District contact person: Dan King 250 E Campus Dr. Belfair, WA 98528 (360) 277-2107 Corrective action the auditee plans to take in response to the finding: The District was experiencing high turnover with leadership roles in both its Food Service Department and Business Office when the failure to ensure compliance with federal suspension and debarment requirements occurred with one of its procurement contracts in August 2022. For corrective action the District put in place a requirement that all purchase order requests involving federal funds that amount to (or potentially could amount to) $25,000 or higher must include as an attachment in Skyward Financial Management the contract (when applicable) with verification that the vendor is not suspended and debarred and/or current documentation from Sam.gov verifying the vendor is not suspended or debarred. Any requisition involving federal funds that could amount to or exceed $25,000 that does not also include suspension and debarment verification will not be approved by the finance director and Business Office staff who process purchase order requests (as a control, both the finance director and the accounts payable technician must approve the request). Further, by requiring the suspension and debarment verification in Skyward as an attachment with the purchase order request, Business Office staff (regardless of staff turnover) will be able quickly locate and retrieve the documentation as needed for future audits and other external or internal purposes. Anticipated date to complete the corrective action: This corrective action was put into effect on April 18, 2024.

View Audit 307117

Finding 398423 (2023-001)

Significant Deficiency 2023

Town of Franklin

MA

Allowable Costs / Cost Principles Significant Deficiency

Christopher M. Sandini, Sr. Director of Finance / Comptroller Phone: (508) 553-4864 E-mail: csandini@franklinma.gov Thursday, April 11, 2024 RE: 2023-001 Improvement Time and Effort Documentation Planned Corrective Action Plan For each employee being charged to a Federal Grant, time and effort docum...

Christopher M. Sandini, Sr. Director of Finance / Comptroller Phone: (508) 553-4864 E-mail: csandini@franklinma.gov Thursday, April 11, 2024 RE: 2023-001 Improvement Time and Effort Documentation Planned Corrective Action Plan For each employee being charged to a Federal Grant, time and effort documentation for that employee will be maintained that shows their name, school, position, percentage (FTE) charged to the grant, the grant name, the school year and the grant period. It will be signed by both the employee and their supervisor. Anticipated Completion Date: 4/11/24 Sincerely, Christopher M. Sandini, Sr. Director of Finance / Comptroller

View Audit 307116

Finding 398422 (2023-004)

Material Weakness 2023

Metro Towers, Inc. St. James Place

MO

HUD Housing Programs Special Tests & Provisions Procurement, Suspension & Debarment

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2023 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 – Audit Findings Follow-up requires the auditee t...

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2023 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 – Audit Findings Follow-up requires the auditee to prepare a corrective action plan to address each audit finding included in the current year auditor’s reports. The Corrective Action Plan for Current Year Findings present our corrective action plan for the Financial Statement and/or Federal Award Findings described in the accompanying Schedule of Findings and Questioned Costs for the period ended December 31, 2023. Finding 2023-004 Responsible Party Name: Fred Gibbs Position: President – Management Agent Telephone Number: 913-709-1811 Federal Agency U.S. Department of Housing and Urban Development Federal Program Mortgage Insurance for Purchase or Refinancing of Existing Multifamily Rental Housing (Section 207/223(F)) Compliance Requirements N – Special Tests and Provisions Finding Type Federal Awards Auditee’s Comment on Finding We agree with the auditor’s finding. Corrective Action We will follow our policies and procedures to ensure that accounting records are kept accurate and complete as per the requirement of the HUD audit guide related to tenant security deposits and a responsible official will ensure the process is being followed on a monthly basis. Anticipated Completion Date June 30, 2024

View Audit 307115

Finding 398421 (2023-003)

Significant Deficiency 2023

Metro Towers, Inc. St. James Place

MO

Questioned Costs HUD Housing Programs Special Tests & Provisions

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2023 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 – Audit Findings Follow-up requires the auditee t...

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2023 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 – Audit Findings Follow-up requires the auditee to prepare a corrective action plan to address each audit finding included in the current year auditor’s reports. The Corrective Action Plan for Current Year Findings present our corrective action plan for the Financial Statement and/or Federal Award Findings described in the accompanying Schedule of Findings and Questioned Costs for the period ended December 31, 2023. Finding 2023-003 Responsible Party Name: Fred Gibbs Position: President – Management Agent Telephone Number: 913-709-1811 Federal Agency U.S. Department of Housing and Urban Development Federal Program Mortgage Insurance for Purchase or Refinancing of Existing Multifamily Rental Housing (Section 207/223(F)) Compliance Requirements N – Special Tests and Provisions Finding Type Federal Awards Auditee’s Comment on Finding We agree with the auditor’s finding. Corrective Action We will file HUD Form 9839-B with HUD and ask them to retrospectively approve this form effective February 28, 2023. Anticipated Completion Date June 30, 2024

View Audit 307115 Questioned Costs: $1

Finding 398420 (2023-002)

Material Weakness 2023

Metro Towers, Inc. St. James Place

MO

Questioned Costs HUD Housing Programs Special Tests & Provisions

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2023 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 – Audit Findings Follow-up requires the auditee t...

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2023 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 – Audit Findings Follow-up requires the auditee to prepare a corrective action plan to address each audit finding included in the current year auditor’s reports. The Corrective Action Plan for Current Year Findings present our corrective action plan for the Financial Statement and/or Federal Award Findings described in the accompanying Schedule of Findings and Questioned Costs for the period ended December 31, 2023. Finding 2023-002 Responsible Party Name: Fred Gibbs Position: President – Management Agent Telephone Number: 913-709-1811 Federal Agency U.S. Department of Housing and Urban Development Federal Program Mortgage Insurance for Purchase or Refinancing of Existing Multifamily Rental Housing (Section 207/223(F)) Compliance Requirements N – Special Tests and Provisions Finding Type Federal Awards Auditee’s Comment on Finding We agree with the auditor’s finding. Corrective Action We will deposit the shortfall of $544 into the reserve for replacement account, as well as the shortfalls for 2019, 2020, 2021 and 2022, as soon as possible and ensure the process is being followed to deposit and reconcile the reserve for replacement account on a monthly basis. Anticipated Completion Date June 30, 2024

View Audit 307115 Questioned Costs: $1

Finding 398419 (2023-001)

Material Weakness 2023

Metro Towers, Inc. St. James Place

MO

HUD Housing Programs Special Tests & Provisions Procurement, Suspension & Debarment

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2023 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 – Audit Findings Follow-up requires the auditee t...

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2023 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 – Audit Findings Follow-up requires the auditee to prepare a corrective action plan to address each audit finding included in the current year auditor’s reports. The Corrective Action Plan for Current Year Findings present our corrective action plan for the Financial Statement and/or Federal Award Findings described in the accompanying Schedule of Findings and Questioned Costs for the period ended December 31, 2023. Finding 2023-001 Responsible Party Name: Fred Gibbs Position: President – Management Agent Telephone Number: 913-709-1811 Federal Agency U.S. Department of Housing and Urban Development Federal Program Mortgage Insurance for Purchase or Refinancing of Existing Multifamily Rental Housing (Section 207/223(F)) Compliance Requirements N – Special Tests and Provisions Finding Type Financial Statement and Federal Awards Auditee’s Comment on Finding We agree with the auditor’s finding. Corrective Action We will follow our policies and procedures to ensure that accounting records are kept accurate and complete, and a responsible official will review and sign off on the monthly financial statements. Anticipated Completion Date June 30, 2024

View Audit 307115

Finding 398413 (2023-001)

Significant Deficiency 2023

Wahkiakum School District No. 200

WA

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Wahkiakum School District No. 200 September 1, 2022 through August 31, 2023 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code o...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Wahkiakum School District No. 200 September 1, 2022 through August 31, 2023 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2023-001 Finding caption: The District did not have adequate controls for ensuring compliance with federal requirements for allowable costs and cost principles Name, address, and telephone of District contact person: Sue Ellyson, Business Manager P.O. Box 398 Cathlamet, WA 98612 (360) 795-3971 Corrective action the auditee plans to take in response to the finding: The District will be more prompt in requesting refunds. Anticipated date to complete the corrective action: The refund was requested 3/1/24 and received 3/15/24.

View Audit 307112 Questioned Costs: $1

Finding 398402 (2023-001)

Material Weakness 2023

South Kitsap School District No. 402

WA

Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions

Finding ref number: 2023-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal wage rate requirements. Name, address, and telephone of District contact person: Andrea Cooper 2689 Hoover Ave SE Port Orchard, WA 98366 360-874-7015 Corrective...

Finding ref number: 2023-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal wage rate requirements. Name, address, and telephone of District contact person: Andrea Cooper 2689 Hoover Ave SE Port Orchard, WA 98366 360-874-7015 Corrective action the auditee plans to take in response to the finding: The District was compliant with federal wage rates and will ensure that all public works projects funded with federal funds have appropriate contract language included in order to comply with all federal wage rate requirements. Anticipated date to complete the corrective action: Immediately.

View Audit 307099

Finding 398400 (2023-001)

Significant Deficiency 2023

Legal Aid of Northwest Texas

TX

Allowable Costs / Cost Principles Procurement, Suspension & Debarment Material Weakness

The Chief Executive Officer (CEO) and LANWT accounting department will review and train on 45 CFR 1631 regarding the subject of Purchasing and Property Management. LANWT will review its policies and protocols to require prior purchase approval and exigent circumstances approval. Deadlines shall be c...

The Chief Executive Officer (CEO) and LANWT accounting department will review and train on 45 CFR 1631 regarding the subject of Purchasing and Property Management. LANWT will review its policies and protocols to require prior purchase approval and exigent circumstances approval. Deadlines shall be calendared by the CEO and the accounting department whenever there is an exigent circumstance and approval will need to be requested within the 30-day notice period. The CEO will remain in periodic contact with LSC if any extenuating circumstances exist. The accounting manual will be updated with this protocol. Date of Completion: June 1, 2024 Person Responsible to Ensure Completion: Maria Thomas-Jones, CEO

View Audit 307082

Finding 398388 (2023-002)

Significant Deficiency 2023

Cambridge College

MA

Student Financial Aid Reporting Significant Deficiency

Contact person(s) responsible for corrective action - Amy Cavelier and Robert Wagstaff, Registrar’s Office Anticipated completion date – Complete Corrective Action The Registrar’s office will ensure proper controls and processes are in place to ensure program-level effective date information is prop...

Contact person(s) responsible for corrective action - Amy Cavelier and Robert Wagstaff, Registrar’s Office Anticipated completion date – Complete Corrective Action The Registrar’s office will ensure proper controls and processes are in place to ensure program-level effective date information is properly and timely submitted to the NSLDS. Timeframe: June through August 2023 Responsible Parties: Amy Cavelier and Robert Wagstaff Registrar management and staff worked with the College’s Student Information Systems and IT departments to verify when and how the conflicting program-level effective dates were entered. It appeared that the data originating from Jenzabar was correct. Discrepancies were created during the NSC error cleaning process, and data including those discrepancies were reported to the NSC and subsequently the NSLDS. Registrar’s Office management and staff worked with the NSLDS to obtain final student data reports which were compared to the monthly student data files originally submitted to the NSC, prior to error correction, to identify the discrepancies and the cause of the data errors. The College transitioned the enrollment reporting responsibility to another member of the Registrar’s Office. This transition included formal training on the Jenzabar student information system, with a particular focus on NSLDS data reporting, as well as the NSC and NSLDS data submission processes.

View Audit 307070

Finding 398381 (2023-001)

Significant Deficiency 2023

Illinois Humanities Council

IL

Procurement, Suspension & Debarment

Corrective Action Plan The Illinois Humanities Council is addressing this finding by putting together a comprehensive corrective account plan to ensure compliance with procurement guidelines and proper documentation. Below is our plan: 1. Review and Identify Contracts Affected: • Conduct a thorough...

Corrective Action Plan The Illinois Humanities Council is addressing this finding by putting together a comprehensive corrective account plan to ensure compliance with procurement guidelines and proper documentation. Below is our plan: 1. Review and Identify Contracts Affected: • Conduct a thorough review of all contracts with vendors that existed prior to procurement guidelines. • Identify contracts lacking sufficient documentation of procurement evaluations and decisions. 2. Review Standard Operating Procedures (SOP’s): • Review current SOPs to ensure they are clear in outlining the procurement process, including evaluation criteria, decision-making procedures, and documentation requirements. • Ensure SOPs are in line with procurement guidelines and regulatory requirements. 3. Training and Awareness: • Conduct training sessions for relevant staff members involved in the procurement process. • Regularly review procurement processes and documentation to ensure ongoing compliance. 4. Implementation Monitoring: • Senior Director of Finance and Operations will take responsibility for monitoring the implementation of corrective actions. • A regular review of the procurement processes and documentation will be done to ensure compliance. 5. External Audit Preparations: • Prepare documentation and evidence of corrective actions taken for future audits. • Ensure transparency and accessibility of procurement records for auditor. By implementing this corrective action plan, Illinois Humanities Council can ensure compliance with procurement guidelines, enhance transparency and accountability in the procurement process, and mitigate the risk of similar findings in future audits. Planned Completion Date 6/30/2024 Individual Responsible for Executing Corrective Action Vicki Garza, Senior Director of Finance and Operations

View Audit 307054

Finding 398380 (2023-002)

Significant Deficiency 2023

Los Angeles Education Partnership

CA

Allowable Costs / Cost Principles HUD Housing Programs

LAEP encountered significant delay in the implementation of the new payroll processing software, hence, this repeat finding. LAEP has since transitioned from Gusto to Paylocity effective its March 30th, 2023 payroll. This new system has automated the process of tracking approvals and real time audi...

LAEP encountered significant delay in the implementation of the new payroll processing software, hence, this repeat finding. LAEP has since transitioned from Gusto to Paylocity effective its March 30th, 2023 payroll. This new system has automated the process of tracking approvals and real time audit trail. LAEP encountered a significant delay in implementing salary allocations with proper documentation support within the software due to finance staff transitions in the organization. LAEP will be contracting a consultant to assist in the implementation of salary allocations within the software.

View Audit 307053

Finding 398376 (2023-001)

None 2023

United Cerebral Palsy Association of the North Country, Inc.

NY

HUD Housing Programs

We are currently in the process of retraining staff on the sliding fee scale procedures and required documentation.

View Audit 307046

Finding 398375 (2023-002)

Significant Deficiency 2023

Adams County, Illinois

IL

Reporting § 200.328

The County’s management will seek out assistance from the US Department of Treasury about correcting their access to the SLFRF quarterly reports. Management anticipates the completion of this item by November 30, 2024.

View Audit 307043

Finding 398370 (2023-001)

Significant Deficiency 2023

Jane Addams Resource Corporation

IL

Procurement, Suspension & Debarment

Department of Agriculture and Department of the Treasury Jane Addams Resource Corporation (JARC) respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: 7/1/2022-6/30/2023 The findings from the schedule of findings and questioned costs are discussed ...

Department of Agriculture and Department of the Treasury Jane Addams Resource Corporation (JARC) respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: 7/1/2022-6/30/2023 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS—FINANCIAL STATEMENT AUDIT There were no financial statement findings in the audit year. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS Department of Agriculture and Department of the Treasury 2023-001 Supplemental Nutrition Assistance Program – Assistance Listing No. 10.561 COVID 19 - Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Recommendation: We recommend JARC verify all procurement contracts are with vendors who are not suspended or debarred. This verification may be accomplished by: 1. Checking the System for Award Management (SAM) Exclusions 2. Collecting a certification form, or 3. Adding a clause or condition to the covered transaction with that entity Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: JARC will continue to use SAM.gov to ensure all current and previous vendors that fall within the procurement threshold per the JARC procurement policy, have not been suspended or debarred. Printouts from the SAM.gov website for each vendor will be saved on a designated JARC drive as documented proof. Additional, updates to the current procurement policy will be updated to reflect any recommended changes made by the auditors. JANE ADDAMS RESOURCE CORPORATION CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2023 Name of the contact person responsible for corrective action: Gwendolyn Love Thomas, Director of Finance Planned completion date for corrective action plan: September 30, 2024 If the Department of Agriculture or Department of the Treasury has questions regarding this plan, please call Gwendolyn Love Thomas, Director of Finance, at 773-751-7130.

View Audit 307041

Finding 398366 (2023-002)

Significant Deficiency 2023

Change Happens!

TX

Procurement, Suspension & Debarment

Finding #2023-002 – Significant Deficiency and Other Noncompliance. Applicable federal programs: U. S. Department of Housing and Urban Development, Direct Federal Funding, Continuum of Care Program, Assistance Listing #14.267, Contract # TX0392L6E002107, Contract year: 09/01/22 – 08/31/23. U. S. D...

Finding #2023-002 – Significant Deficiency and Other Noncompliance. Applicable federal programs: U. S. Department of Housing and Urban Development, Direct Federal Funding, Continuum of Care Program, Assistance Listing #14.267, Contract # TX0392L6E002107, Contract year: 09/01/22 – 08/31/23. U. S. Department of Health and Human Services, Direct Federal Funding, Cooperative Agreement to Support Navigators in Federally-facilitated Exchanges, Assistance Listing #93.332, Contract #NAVCA210403-02-02, Contract year: 08/27/22 – 08/26/23, Contract #NAVCA210403-03-00, Contract year: 08/27/23 – 08/26/24. U. S. Department of Health and Human Services, Passed through Texas Health and Human Services Commission, Block Grants for Prevention and Treatment of Substance Abuse, Assistance Listing #93.959, Contract #HHS000539700204 YPI, Contract year: 09/01/22 – 08/31/23, Contract #HHS000539700204 YPS, Contract year: 09/01/22 – 08/31/23, Contract #HHS000539700204 YPU, Contract year: 09/01/22 – 08/31/23. Condition and context: Civic Heart amended its procurement policy in July 2023 to include a provision that Civic Heart will restrict awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible. Although, Civic Heart was unable to provide evidence that such verification had been made during fiscal year 2023, we tested a sample of 13 vendors and found none to be suspended or debarred. Partial repeat of finding #2022-002. Recommendation: Implement procedures and provide training to personnel regarding verification that potential vendors are not debarred, suspended, or otherwise excluded from or ineligible for participation as required by their procurement policy. Planned corrective action: Procedures have been implemented and training has been provided to personnel regarding determination of suspension or debarment of vendors as required by the Uniform Guidance. Although determination was performed for all applicable vendors and none were determined to be debarred, suspended, or otherwise excluded from or ineligible for participation, determination was performed after the end of fiscal year 2023. The determination process is now required to be performed prior to vendor selection and supporting documentation is to be dated and maintained in agency files. Responsible officer: Angelica Castillo, CFO. Estimated completion date: October 1, 2023

View Audit 307040

Finding 398365 (2023-001)

Material Weakness 2023

Change Happens!

TX

Allowable Costs / Cost Principles

Finding #2023-001 – Material Weakness and Other Noncompliance. Applicable federal programs: U. S. Department of Health and Human Services, Direct Federal Funding, Cooperative Agreement to Support Navigators in Federally-facilitated Exchanges, Assistance Listing #93.332, Contract #NAVCA210403-02-02,...

Finding #2023-001 – Material Weakness and Other Noncompliance. Applicable federal programs: U. S. Department of Health and Human Services, Direct Federal Funding, Cooperative Agreement to Support Navigators in Federally-facilitated Exchanges, Assistance Listing #93.332, Contract #NAVCA210403-02-02, Contract year: 08/27/22 – 08/26/23, Contract #NAVCA210403-03-00, Contract year: 08/27/23 – 08/26/24. U. S. Department of Health and Human Services, Passed through Texas Health and Human Services Commission, Block Grants for Prevention and Treatment of Substance Abuse, Assistance Listing #93.959, Contract #HHS000539700204 YPI, Contract year: 09/01/22 – 08/31/23, Contract #HHS000539700204 YPS, Contract year: 09/01/22 – 08/31/23, Contract #HHS000539700204 YPU, Contract year: 09/01/22 – 08/31/23. Condition and context: Time and effort reporting is based on the amount reflected in the budget rather than actual time spent on the program. Additionally, the allocation of certain costs are impacted as they are charged to the program based on the direct salary percentages. Repeat of finding #2022-001. Recommendation: Provide training to ensure that salaries and wages charged to federal programs are supported by personnel activity reports based on actual time worked. Planned corrective action: Salaries and wages charged to the grant will be based on actual work performed determined by hours submitted by employee and approved by the applicable supervisor. Policies and procedures have been updated to include this required process to ensure that the allocation methodology used to allocate costs between programs reflect the actual relative benefit to the grant. Training will be provided to program and accounting staff to review the updated policies and procedures and to ensure implementation is complete. Responsible officer: Angelica Castillo, CFO. Estimated completion date: June 1, 2024.

View Audit 307040

Finding 398364 (2023-002)

Significant Deficiency 2023

Brazos Valley Council on Alcohol and Substance Abuse

TX

Questioned Costs Allowable Costs / Cost Principles Reporting

BVCASA agrees and has already taken corrective action by reconfiguring the system to break out reportable and nonreportable expenditures to ensure the appropriate amount of indirect costs is reported as well as performing a more detailed review of the indirect cost allocation each month.

View Audit 307039 Questioned Costs: $1

Finding 398363 (2023-001)

Material Weakness 2023

Winslow Residential Hall, Inc.

AZ

Reporting § 200.512

The SF425 report submission was late due to WRHI implementing a new accounting system. WRHI transitioned from Quick Books in June 30, 2022 to MIP beginning SY 22-23. MIP was not live until November 2022 at which time all reconciliations were completed. Communication of "late submission of SF425" was...

The SF425 report submission was late due to WRHI implementing a new accounting system. WRHI transitioned from Quick Books in June 30, 2022 to MIP beginning SY 22-23. MIP was not live until November 2022 at which time all reconciliations were completed. Communication of "late submission of SF425" was relayed to BIE Grants Management. Since, WRHI has submitted the SF425's according to BIE Reporting Due Dates for TCS Navajo Schools & Dormitories.

View Audit 307038

Finding 398350 (2023-002)

Material Weakness 2023

Chicago Horticultural Society

IL

Questioned Costs Procurement, Suspension & Debarment § 200.318 § 200.319 § 200.320

Finding Number: 2023-002 Condition: The Society did not have documentation to support that two covered transactions were checked for potential suspension or debarment before entering into the transaction. There was one covered transaction where the Society did not have documentation to support the p...

Finding Number: 2023-002 Condition: The Society did not have documentation to support that two covered transactions were checked for potential suspension or debarment before entering into the transaction. There was one covered transaction where the Society did not have documentation to support the procurement process followed or that more than one vendor was reviewed for pricing before selecting the vendor chosen. Planned Corrective Action: Staff turnover in early 2023 resulted in limited capacity for dedicated staff to check for potential suspension or debarment before adding vendors to the system. We have dedicated staff who will be managing this process going forward. The Society has written procurement policies and procedures. Key leadership stakeholders have been apprised of our policies and procedures. The Society will be implementing a training series for government funded procurement stakeholders within the Society to ensure compliance. Contact person responsible for corrective action: Dharshni Sabapathy, Senior Director of Accounting Anticipated Completion Date: April 25, 2024

View Audit 307016 Questioned Costs: $1

Corrective Action Plans

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