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Corrective Action Plans

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Finding 497295 (2022-005)
Significant Deficiency 2022
Soonerverse, Inc.
OK
The organization has created a new process to create and retain documentation for each drawdown, which is reviewed and now available for further audits to ensure no improper drawdowns took place, including the grant year associated with each drawdown.
The organization has created a new process to create and retain documentation for each drawdown, which is reviewed and now available for further audits to ensure no improper drawdowns took place, including the grant year associated with each drawdown.
View Audit 319913
Finding 497294 (2022-004)
Significant Deficiency 2022
Soonerverse, Inc.
OK
The organization, including management, would review a detailed list of expenditures to ensure they were associated with the correct grant. However, the process was informal and did not provide the correct documentation. The organization has created a new process to create and retain documentation f...
The organization, including management, would review a detailed list of expenditures to ensure they were associated with the correct grant. However, the process was informal and did not provide the correct documentation. The organization has created a new process to create and retain documentation for each drawdown, which is reviewed and now available for further audits to ensure no improper drawdowns took place.
View Audit 319913
Finding 497293 (2022-003)
Significant Deficiency 2022
Soonerverse, Inc.
OK
Allowable Costs / Cost Principles
The organization implemented an accounts payable policy to govern disbursement activity. The previous process included informal documentation via email, which has been replaced with a more formal documentation process. The organization reviewed all prior disbursement procedures, and to mitigate any ...
The organization implemented an accounts payable policy to govern disbursement activity. The previous process included informal documentation via email, which has been replaced with a more formal documentation process. The organization reviewed all prior disbursement procedures, and to mitigate any impact, it established a formalized approval policy that is reflective of the current practice.
View Audit 319913
Finding 497292 (2022-002)
Significant Deficiency 2022
Soonerverse, Inc.
OK
By August 2022, the organization had implement a new workforce management tool, enhancing the transparency of the time and effort tracking, with employees attesting to their hours worked per grant. This detailed data now accurately documents the salaries charged to each of the organization's grants,...
By August 2022, the organization had implement a new workforce management tool, enhancing the transparency of the time and effort tracking, with employees attesting to their hours worked per grant. This detailed data now accurately documents the salaries charged to each of the organization's grants, instilling confidence in the improved process.
View Audit 319913
Finding 497291 (2022-001)
Material Weakness 2022
Soonerverse, Inc.
OK
Employee turnover and staffing challenges at the height of the pandemic created difficulties for the organization; however, in August 2021, the organization hired a new Finance Director. The Finance Director evaluated the current company that was handling the financial process and its ability to man...
Employee turnover and staffing challenges at the height of the pandemic created difficulties for the organization; however, in August 2021, the organization hired a new Finance Director. The Finance Director evaluated the current company that was handling the financial process and its ability to manage the organization's needs appropiately. At that time, the organization ended that relationship and hired an outside CPA firm in March of 2022 to implement a new accounting system and establish reliable processes moving forward.
View Audit 319913
Finding 497290 (2022-006)
Significant Deficiency 2022
Oklahoma Community Health Center, Inc.
OK
The position that held this responsibility was removed in April 2021. At that time, this task was not a known activity to be performed. The organization has updated the job description of the person responsible for this task now and has corrected this oversight moving forward.
The position that held this responsibility was removed in April 2021. At that time, this task was not a known activity to be performed. The organization has updated the job description of the person responsible for this task now and has corrected this oversight moving forward.
View Audit 319911
Finding 497289 (2022-005)
Significant Deficiency 2022
Oklahoma Community Health Center, Inc.
OK
The organization has created a new process to create and retain documentation for each drawdown, which is reviewed and now available for further audits to ensure no improper drawdowns took place, including the grant year associated with each drawdown.
The organization has created a new process to create and retain documentation for each drawdown, which is reviewed and now available for further audits to ensure no improper drawdowns took place, including the grant year associated with each drawdown.
View Audit 319911
Finding 497288 (2022-004)
Significant Deficiency 2022
Oklahoma Community Health Center, Inc.
OK
The organization, including management, would review a detailed list of expenditures to ensure they were associated with the correct grant. However, the process was informal and did not provide the correct documentation. The organization has created a new process to create and retain documentation f...
The organization, including management, would review a detailed list of expenditures to ensure they were associated with the correct grant. However, the process was informal and did not provide the correct documentation. The organization has created a new process to create and retain documentation for each drawdown, which is reviewed and now available for further audits to ensure no improper drawdowns took place.
View Audit 319911
Finding 497287 (2022-003)
Significant Deficiency 2022
Oklahoma Community Health Center, Inc.
OK
Allowable Costs / Cost Principles
The organization implemented an accounts payable policy to govern disbursement activity. The previous process included informal documentation via email, which has been replaced with a more formal documentation process. The organization reviewed all prior disbursement procedures, and to mitigate any ...
The organization implemented an accounts payable policy to govern disbursement activity. The previous process included informal documentation via email, which has been replaced with a more formal documentation process. The organization reviewed all prior disbursement procedures, and to mitigate any impact, it established a formalized approval policy that is reflective of the current practice.
View Audit 319911
Finding 497286 (2022-002)
Significant Deficiency 2022
Oklahoma Community Health Center, Inc.
OK
By August 2022, the organization had implement a new workforce management tool, enhancing the transparency of the time and effort tracking, with employees attesting to their hours worked per grant. This detailed data now accurately documents the salaries charged to each of the organization's grants,...
By August 2022, the organization had implement a new workforce management tool, enhancing the transparency of the time and effort tracking, with employees attesting to their hours worked per grant. This detailed data now accurately documents the salaries charged to each of the organization's grants, instilling confidence in the improved process.
View Audit 319911
Finding 497285 (2022-001)
Material Weakness 2022
Oklahoma Community Health Center, Inc.
OK
Employee turnover and staffing challenges at the height of the pandemic created difficulties for the organization; however, in August 2021, the organization hired a new Finance Director. The Finance Director evaluated the current company that was handling the financial process and its ability to man...
Employee turnover and staffing challenges at the height of the pandemic created difficulties for the organization; however, in August 2021, the organization hired a new Finance Director. The Finance Director evaluated the current company that was handling the financial process and its ability to manage the organization's needs appropiately. At that time, the organization ended that relationship and hired an outside CPA firm in March of 2022 to implement a new accounting system and establish reliable processes moving forward.
View Audit 319911
Luna Community College
NM
Student Financial Aid
Audit Period: June 20, 2022 The finding from the June 30, 2022 Schedule of Findings and Questions Costs is discussed below. The Corrective Action Plan does not include the corrective actions for our discreetly presented component unit, Luna Community College Foundation (LCC Foundation). LCC Foundat...
Audit Period: June 20, 2022 The finding from the June 30, 2022 Schedule of Findings and Questions Costs is discussed below. The Corrective Action Plan does not include the corrective actions for our discreetly presented component unit, Luna Community College Foundation (LCC Foundation). LCC Foundation does not have federal funds in excess of $750,000. The finding is numbered consistently with the numbers assigned in the schedule. FEDERAL PROGRAM INFORMATION: 2022-005 – Return of Title IV Funds (Other Non-Compliance) Funding Agency: U.S. Department of Education Title: Student Financial Assistance Cluster Assistance Listing Number: 84.007, 84.033, 84.063, 84.268 Award Year July 1, 2021 to June 30, 2022 Compliance Requirement: Special Tests and Provisions CONDITION: In our test work over the Return of Title IV funds, we noted the following noncompliance: In 3 out of 9 students examined totaling $1,733, the College did not return the funds to the Department of Education in the required 45 days after the withdrawal date of the student.CRITERIA: According to 34 CFR 668.173(b), return of Title IV funds are required to be deposited or transferred into the Student Financial Assistance account or electronic fund transfers initiated to the Education of Department as soon as possible, but no longer than 45 days after the date the institution determines that the student withdrew.QUESTIONED COSTS: None EFFECT: The College returned Title IV funds to the Department of Education later than the timeframe required by the program requirements. CAUSE: The College was late in sending the returned funds to the Department of Education for a few of our samples examined because the City of Las Vegas was under a fire emergency due to Calf Canyon/Hermit Peak Fire. Upon return to the College offices, it was noted some of the funds to be returned to the Department of Education had not been processed. RECOMMENDATIONS: We recommend that the College policies and procedures to ensure that it regularly checks any student withdrawals and ensure that they send the Return to Title IV funds within the 45 day requirement. MANAGEMENT’S RESPONSE: The College acknowledges the auditors' comments and has taken steps to address the findings. The college’s Financial Aid department has experienced key staff turnover. In FY23, the college contracted with Attain Partners, a third-party service provider, to enhance our policies and procedures, ensuring alignment with best practices and compliance requirements. Attain, with college staff, are conducting a thorough review of the processes used by the Registrar, Bursar, and Financial Aid Office to improve coordination and the timely reporting of R2T4s. RESPONSIBLE PARTY/TIMELINE TO CORRECT: The Return to Title IV (R2T4) policy and procedures will be updated as necessary to remain current, and all staff will be informed of any revisions. The Interim Vice President of Student Services and the Interim Chief Financial Officer, working with Attain contractors, will review and update R2T4 policies by September 30, 2024. Due Date of Completion: September 30, 2024 Responsible Party: Dr. Loretta Montoya If the U.S. Department of Education has questions regarding this plan, please call me at 505-235-1755. Respectfully, Loretta Montoya Dr. Loretta Montoya Interim CFO
View Audit 319874
Finding 497255 (2022-001)
Material Weakness 2022
Camba, INC
NY
Management has indicated that they have augmented resources to prevent future challenges including increased internal staff and access external accounting staff if needed.
Management has indicated that they have augmented resources to prevent future challenges including increased internal staff and access external accounting staff if needed.
View Audit 319849
Finding 497231 (2022-002)
Material Weakness 2022
Community Service Council of Greater Tulsa, Inc.
OK
Allowable Costs / Cost Principles § 200.430
Item 2022-002 – Allowable Costs Federal Program – Healthy Start Initiative Assistance Listing Number – 93.926 Federal Program – Supportive Housing for Veterans (Supportive Services for Veterans Families) Assistance Listing Number – 64.033 Material Weakness Condition: The Council allocates payroll ...
Item 2022-002 – Allowable Costs Federal Program – Healthy Start Initiative Assistance Listing Number – 93.926 Federal Program – Supportive Housing for Veterans (Supportive Services for Veterans Families) Assistance Listing Number – 64.033 Material Weakness Condition: The Council allocates payroll costs to grants primarily based on initial budgets. The Council did not have internal controls established to verify that the employee's actual work performed did not alter from the initial budgeting, which may require and adjustment to the costs charged to the grants. Corrective Action: Both the Healthy Start Program and Supportive Services for Veterans Families allocate payroll costs for administrative personnel to recover costs. Each staff member's time is logged in the payroll system, Paycom but is not broken down by direct time spent on each grant. This was identified during a recent Department of Veteran's Affairs audit of Supportive Services for Veterans Families for fiscal 2021. The corrective action plan for that finding was to create an individual paper timesheet for administrative personnel to identify hours directly worked on each grant for each pay period. This was not enacted until fiscal 2023. The time sheets will be logged along with the allocation per pay period. The Director of Veterans Programs is responsible for the corrective action. The Healthy Start Program transitioned to another local non-profit October 31, 2023. The Council will no longer have direct control over their corrective action plan.
View Audit 319820
Finding 497230 (2022-001)
Material Weakness 2022
Community Service Council of Greater Tulsa, Inc.
OK
Eligibility Material Weakness Internal Control / Segregation of Duties
Item 2022-001 – Eligibility: Eligibility for Individuals Federal Program – Healthy Start Initiative Assistance Listing Number – 93.926 Material Weakness Condition: The Council did not have internal controls established for an independent review that the participants accepted into the program met t...
Item 2022-001 – Eligibility: Eligibility for Individuals Federal Program – Healthy Start Initiative Assistance Listing Number – 93.926 Material Weakness Condition: The Council did not have internal controls established for an independent review that the participants accepted into the program met the qualifying criteria. Eligibility may be determined by the Council employees or by certain health care facilities. Corrective Action: The Healthy Start Program does monitor clients closely for eligibility according to their residential zip code (the primary criteria for eligibility.) and verified perinatal status. The Fatherhood Program, requires participants have a partner who participated in the Healthy Start program. Beginning October 1, 2022, the Program Coordinator for Healthy Start reviewed the eligibility documentation to verify status but did not sign documentation for this verification. The Healthy Start Program transitioned to another local non-profit October 31, 2023.
View Audit 319820
Finding 497220 (2022-001)
Significant Deficiency 2022
Phillips County Public Housing Agency
AR
HUD Housing Programs Eligibility
Phillips County Housing Authority respectfully submits the following corrective action plan for the year ended December 31, 2022. Contact person responsible for corrective action: Ms. Edna Turner, Executive Director Name and address of independent public accounting firm: Miller & Rose, PA 1309...
Phillips County Housing Authority respectfully submits the following corrective action plan for the year ended December 31, 2022. Contact person responsible for corrective action: Ms. Edna Turner, Executive Director Name and address of independent public accounting firm: Miller & Rose, PA 1309 East Race Searcy, AR 72143 Audit period: Year ended December 31, 2022 Oversight Agency: U.S. Department of Housing and Urban Development Federal Financial Assistance Listing No. 14.871 Housing Choice Voucher 2022-001 Tenant Files Condition and Criteria: The Authority’s purpose for existence is providing decent, safe and affordable housing to low-income persons. As such, the Authority prepares a file for each admitted family, which contains information necessary to determine eligibility for assistance and calculations of rent assistance to be paid on the family’s behalf. HUD regulations prescribe the content of these family files. These requirements consist of the following: a. As a condition of admission or continued occupancy, require the tenant and other family members to provide necessary information, documentation, and releases for the PHA to verify income eligibility. b. For both family income examinations and reexaminations, obtain and document in the family file third party verification of: (1) reported family annual income; (2) the value of assets; (3) expenses related to deductions from annual income; and (4) other factors that affect the determination of adjusted income or income-based rent. c. Determine income eligibility and calculate the tenant’s rent payment in accordance with HUD regulations. d. Select tenants from the public housing waiting list in accordance with the PHA’s tenant selection policies. e. Reexamine family income and composition at least once every 12 months and adjust the tenant rent and housing assistance payment as necessary. Population and Items Tested: Testing of the thirty-seven files revealed the following deficiencies: 1. One file lacked proper utility allowance documentation. 2. One file revealed an incorrect Housing Assistance Payment. 3. One file in which a lease and housing assistance payment contract was not executed. Recommendation for Corrective Action: A thorough review of tenant files should be performed for the purpose of eliminating the deficiencies. Responsible Official’s Response: We will comply with the auditor’s recommendation. We continue to strive to eliminate any deficiencies in this area. We have instituted checklists and review procedures to preclude any errors in documentation. Anticipated Completion Date: November 1, 2023
View Audit 319800
Finding 497070 (2022-004)
Material Weakness 2022
Bristol Bay Borough, Alaska
AK
Subrecipient Monitoring Material Weakness Reporting
Finding 2022-004: Reporting – Material Weakness in Internal Control Over Compliance and Material Noncompliance Name of Contact Person: Stephen Wilson, Finance Director Corrective Action Plan: New controls are being put into place to ensure that all subawards over $30,000 are properly and timely repo...
Finding 2022-004: Reporting – Material Weakness in Internal Control Over Compliance and Material Noncompliance Name of Contact Person: Stephen Wilson, Finance Director Corrective Action Plan: New controls are being put into place to ensure that all subawards over $30,000 are properly and timely reported. Completion Date : June 30, 2025
View Audit 319779
Finding 497069 (2022-003)
Significant Deficiency 2022
Bristol Bay Borough, Alaska
AK
Period of Performance Subrecipient Monitoring Allowable Costs / Cost Principles § 200.512
Federal Award Findings and Questioned Costs: Finding 2022-003: Reporting - Timely Submission of Financial Reports – Significant Deficiency in Internal Control over Compliance and Noncompliance Name of Contact Person: Stephen Wilson, Finance Director Corrective Action Plan: As the Borough is currentl...
Federal Award Findings and Questioned Costs: Finding 2022-003: Reporting - Timely Submission of Financial Reports – Significant Deficiency in Internal Control over Compliance and Noncompliance Name of Contact Person: Stephen Wilson, Finance Director Corrective Action Plan: As the Borough is currently behind on its audit’s we are aware that this will continue to be an issue until we are caught up. Completion Date: June 30, 2025
View Audit 319779
Finding 497056 (2022-007)
Material Weakness 2022
Disability Empowerment Center
WA
Allowable Costs / Cost Principles § 200.303
ACL Centers for Independent Living – Assistance Listing No. 93.435 Type of Finding: Allowable Activities and Allowable Costs – Payroll Disbursements • Material Weakness in Internal Control over Compliance Criteria or specific requirement: Per 2 CFR 200.303, non-Federal entities must “establish and m...
ACL Centers for Independent Living – Assistance Listing No. 93.435 Type of Finding: Allowable Activities and Allowable Costs – Payroll Disbursements • Material Weakness in Internal Control over Compliance Criteria or specific requirement: Per 2 CFR 200.303, non-Federal entities must “establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statues regulations, and the terms and conditions of the Federal award.” Condition: Payroll allocation review is performed annually by ED, which is not timely enough to accurately reflect employee's time worked. Additionally, the allocation performed had logical errors, including one employee’s time missing from the allocation calculation, and using an inappropriate allocation basis. Questioned costs: None Context: All employees included in selection deemed to work positions that are allowable to the program, however the client allocation process unreliable for all sections tested (25). Cause: Allocations to program based on one employee's memory (ED) for full-year organizational operations. Allocations not reviewed for accuracy by other individual. Effect: Currently, all assigned work activities employees engage in are theoretically allowable under the program, however if an employee were to work projects that are not allowable under the Federal award, reimbursement requests could be made for unallowable costs. Repeat Finding: No Recommendation: 1) Have employees enter time by period and ensure time codes reflect type of activities worked that tie to Federal program allocations. 2) Have ED review employee timesheets each pay period. 3) Review allocations by program each pay period. 4) Have a second individual (contract accountant) review allocations to ensure accuracy and completeness. Views of responsible officials: There is no disagreement with the audit finding. Action taken in response to finding: DEC employees enter their time by period and code activities to the corresponding programs. Program Directors, then the ED reviews all employees time sheets and allocations each pay period. DEC’s contract accountant reviews monthly. Name(s) of the contact person(s) responsible for corrective action: Kimberly Meck, Executive Director Planned completion date for corrective action plan: Already implemented.
View Audit 319773
Finding 497055 (2022-006)
Significant Deficiency 2022
Disability Empowerment Center
WA
Procurement, Suspension & Debarment Allowable Costs / Cost Principles Cash Management § 200.303
ACL Centers for Independent Living – Assistance Listing No. 93.435 Type of Finding: Allowable Activities and Allowable Costs – General Disbursements • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Per 2 CFR 200.303, non-Federal entities must establish a...
ACL Centers for Independent Living – Assistance Listing No. 93.435 Type of Finding: Allowable Activities and Allowable Costs – General Disbursements • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Per 2 CFR 200.303, non-Federal entities must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statues regulations, and the terms and conditions of the Federal award. Condition: Documentation not maintained to support one cash disbursement. Questioned costs: None Context: 1/40 of the general disbursements tested lacked indication of approval. Deemed to be an isolated incident as the vendor in question provides physical receipts to DEC, which is an unusual and infrequent method. Limited transactions with said vendor. Cause: Vendor purchases are in-person and physical receipt is obtained. This is unusual for common vendors used and leads to more opportunity for documentation loss. Effect: Reimbursement requests could be made for unallowed expenditures. Repeat Finding: No Recommendation: Review document retention process to ensure all costs that are charged to a federal program are adequately reviewed and documentation of that process is maintained. If documentation is not available, costs should not be charged to the Federal program. Views of responsible officials: There is no disagreement with the audit finding. Action taken in response to finding: This was an isolated incident and DEC now takes steps to digitally record physical receipts with a photograph as soon as possible. Name(s) of the contact person(s) responsible for corrective action: Kimberly Meck, Executive Director Planned completion date for corrective action plan: Already implemented.
View Audit 319773
Finding 497054 (2022-005)
Material Weakness 2022
Disability Empowerment Center
WA
Cash Management § 200.302
ACL Centers for Independent Living – Assistance Listing No. 93.435 Type of Finding: Cash Management • Material Weakness in Internal Control over Compliance Criteria or specific requirement: Per 2 CFR 200.302(b)(3) the nonfederal entity must keep "records that identify adequately the source and appli...
ACL Centers for Independent Living – Assistance Listing No. 93.435 Type of Finding: Cash Management • Material Weakness in Internal Control over Compliance Criteria or specific requirement: Per 2 CFR 200.302(b)(3) the nonfederal entity must keep "records that identify adequately the source and application of funds for federally funded activities" and must maintain effective controls over these procedures. Condition: No accompanying invoices to support drawdown requests. Questioned costs: None Context: While there existed evidence of supporting invoices for Federal expenditures (with the exception of one item for $52 - see finding 2022-006), these were not compiled into an auditable list showing justification for the drawdown amounts. Auditors reviewed the profit and loss schedule for the year and were not able to identify a clear pattern between expenditures and drawdowns. Cause: Lack of procedures requiring supporting documentation. Effect: Reimbursement requests could be made for unallowed expenditures. Repeat Finding: No Recommendation: Implement process to ensure documentation is kept identifying which expenditures are included in reimbursement request. There should be a secondary individual (ED and contract accountant) involved in the process to ensure accuracy - documentation of the two-person preparation and review process should be documented. Views of responsible officials: There is no disagreement with the audit finding. Action taken in response to finding: DEC’s new contract accountant provides a twolevel review process for DEC accounting including review and documentation for drawdowns. Name(s) of the contact person(s) responsible for corrective action: Kimberly Meck, Executive Director Planned completion date for corrective action plan: Already implemented.
View Audit 319773
Finding 497053 (2022-004)
Material Weakness 2022
Disability Empowerment Center
WA
Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring § 200.331
ACL Centers for Independent Living – Assistance Listing No. 93.435 Type of Finding: Subrecipient Monitoring/Procurement • Material Weakness in Internal Control over Compliance • Material Noncompliance (Modified Opinion) Criteria or specific requirement: Per 2 CFR Part 200.331, a pass-through entity ...
ACL Centers for Independent Living – Assistance Listing No. 93.435 Type of Finding: Subrecipient Monitoring/Procurement • Material Weakness in Internal Control over Compliance • Material Noncompliance (Modified Opinion) Criteria or specific requirement: Per 2 CFR Part 200.331, a pass-through entity must make case-by-case determinations whether each agreement it makes for the disbursement of Federal program funds casts the party receiving the funds in the role of a subrecipient or a subcontractor. If a subrecipient has been identified, per 2 CFR Part 200, Subpart F, pass through entities must notify subrecipients that they are receiving Federal funds as a subrecipient and must therefore comply with federal statutes, regulations, and the terms and conditions of the award. Additionally, pass through entities must keep documentation of monitoring the subaward. The pass-through entity must have a control process in place to ensure it is in compliance with federal requirements related to subrecipient monitoring. If a subcontractor has been identified (and payment is above the micro-purchase threshold), per 2 CFR Part 200, Subpart D, the entity must have and use documented procurement procedures such as drafting a procurement policy, obtaining qualified bids, performing cost analyses and justifying reason for final selection. Condition: While there existed sophisticated procedures for reviewing, approving and monitoring applicants, they did not meet all of the Federal requirements for either those of subrecipients or subcontractors. Questioned costs: $62,857 In known questioned costs. Context: Upon receipt of the Federal ACL CARES ACT grants, the instructions were to use and disseminate the funds within the community for the purposes of supporting individuals with disabilities who were impacted by COVID and creating professional relationships in further support of individuals with disabilities. DEC was not aware of the Federal Uniform Guidance guidelines requiring DEC to make the determination of whether the vendors meet the characteristics of a subrecipient or a subcontractor and therefore did not follow the required procedures. This is an isolated instance due to the specific nature of the CARES ACT funds as DEC is not able to engage in these activities with other Federal grants. Cause: DEC did not designate these vendors as either subrecipients or subcontractors and therefore did not follow the Federal Uniform Guidance guidelines. Effect: Pass-through entities, subcontractors and/or subrecipients could be out of compliance and misusing Federal funds. Repeat Finding: No Recommendation: CLA recommends DEC review the Uniform Guidance in relation to subrecipients and subcontractors, and for each vendor under contract, make a clear determination of which type of contract they fall under. Contracts should be drafted in conformity with either subrecipients or subcontracts (as directed by the Uniform Guidance). Views of responsible officials: There is no disagreement with the audit finding. Action taken in response to finding: DEC partnered with other organizations on shortterm projects to reach populations of individuals with disabilities who have intersecting identities. Due to vague instructions on using the funds, we were unaware of the need to define funding recipients as either subrecipients or subcontractors. DEC verified the recipient’s WA state business licenses and performed monitoring for each project. These projects were part of DEC’s plan to spend one-time CARES ACT grants. DEC is not authorized to perform activities of this type with any of our other Federal grants. Name(s) of the contact person(s) responsible for corrective action: Kimberly Meck, Executive Director Planned completion date for corrective action plan: If such an opportunity becomes available in the future, DEC will ensure it will follow appropriate Federal regulations for subrecipients and/or subcontractors as required.
View Audit 319773 Questioned Costs: $1
Finding 496990 (2022-007)
Significant Deficiency 2022
Catholic Charities of Central and Northern Missouri
MO
Equipment & Real Property Management § 200.313
Procedures and policies surrounding equipment and real property management, physical inventory and data retention are being reviewed and updated to ensure requirements under Uniform Guidance are met.
Procedures and policies surrounding equipment and real property management, physical inventory and data retention are being reviewed and updated to ensure requirements under Uniform Guidance are met.
View Audit 319743
Finding 496989 (2022-006)
Material Weakness 2022
Catholic Charities of Central and Northern Missouri
MO
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.302 § 200.403
All invoices and documentation related to expenditure of federal funds are now scanned and attached to the accounting entry recording the payable. With regards to the Client Acknowledgement of Receipt of Direct Assistance Forms, we have taken steps to ensure that the documentation is signed at the t...
All invoices and documentation related to expenditure of federal funds are now scanned and attached to the accounting entry recording the payable. With regards to the Client Acknowledgement of Receipt of Direct Assistance Forms, we have taken steps to ensure that the documentation is signed at the time assistance is given and continue to work with the refugees as to the importance of having the proper paperwork on file.
View Audit 319743 Questioned Costs: $1
Finding 496972 (2022-003)
Significant Deficiency 2022
Longfellow Avenue Housing Development Fund Company, Inc.
NY
Reporting
Recommendation: We recommend that the electronic submission to REAC be filed as soon as possible. Action Taken: Oversight of the filing process is being reviewed and adjusted to ensure the electronic submission to REAC will be filed as soon as possible and on a timely basis going forward.
Recommendation: We recommend that the electronic submission to REAC be filed as soon as possible. Action Taken: Oversight of the filing process is being reviewed and adjusted to ensure the electronic submission to REAC will be filed as soon as possible and on a timely basis going forward.
View Audit 319715
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