Corrective Action Plans

Finding 39796 (2022-002)

None 2022

FL

Questioned Costs Subrecipient Monitoring

View of responsible officials and planned corrective actions: The City identified this issue also during performance of the subrecipient annual monitoring. A monitoring letter was submitted with the noted findings to the agency of Sunserve, with a corrective action plan returned to acknowledge the f...

View of responsible officials and planned corrective actions: The City identified this issue also during performance of the subrecipient annual monitoring. A monitoring letter was submitted with the noted findings to the agency of Sunserve, with a corrective action plan returned to acknowledge the finding. The City scheduled a mandatory training on January 12, 2023, which required a minimum of 2 people per agency to attend, and educated on the proper way to perform income verifications and document within the PE system.

View Audit 37962 Questioned Costs: $1

Finding 39781 (2022-006)

Material Weakness 2022

Oakland County, Michigan

MI

Questioned Costs Allowable Costs / Cost Principles Reporting

Finding Number: 2022-006 Condition: The County did not have adequate controls in place to determine allowable activities to be charged to the grant. During allowability testing, we identified one expenditure related to unallowable costs under ALN 93.268, Immunization Cooperative Agreements. Planned ...

Finding Number: 2022-006 Condition: The County did not have adequate controls in place to determine allowable activities to be charged to the grant. During allowability testing, we identified one expenditure related to unallowable costs under ALN 93.268, Immunization Cooperative Agreements. Planned Corrective Action: To ensure eligibility compliance, audit findings and proof of communication regarding any disallowed expenditure will need to be provided to the grant accountant. This will be included on adjusting entries as supporting documentation and will be required to complete within 30 days of the finding. Contact person responsible for corrective action: Laura Randall Anticipated Completion Date: 10/01/2023

View Audit 37913 Questioned Costs: $1

Finding 39762 (2022-001)

Material Weakness 2022

South Bend School District No. 118

WA

Subrecipient Monitoring Internal Control / Segregation of Duties Equipment & Real Property Management

Corrective action the auditee plans to take in response to the finding: Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements Name, address, and telephone of District contact person: Barbara Cenci, Busi...

Corrective action the auditee plans to take in response to the finding: Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements Name, address, and telephone of District contact person: Barbara Cenci, Business Manager 304 S. Adams St South Bend, WA 98586 (360) 875-6041 Corrective action the auditee plans to take in response to the finding: The district acknowledges the finding and concurs with those details, however the district also would like to point out we have already corrected the issue and implemented the plan below last June, 2022. There have been no issues related to this current finding since the issuing of the previous finding, and internal controls are in place. The district has taken corrective measures to ensure compliance with the Davis-Bacon Act requirements on all contracts moving forward. Specifically, please note the following actions: 1. The district business manager, accounts payable assistant, and Superintendent have each been trained on the Davis-Bacon Act and the required federal requirements related to contracts; 2. All contracts in excess of $2,000 entered into for construction, alteration and/or repair, including painting and decorating, of a public building or public work, or building or work financed in whole or in part with federal funds, will contain the required contract provisions; 3. Contracts utilizing federal funds will be identified as such during the procurement process; 4. The superintendent, prior to approving related contracts, will ensure required contract provisions are included. Anticipated date to complete the corrective action: June 2022

View Audit 46300

Finding 39751 (2022-002)

Material Weakness 2022

Summers County Board of Education

WV

We acknowledge mistakes in our procurement process and have and will continue to implement proper procedures immediately.

View Audit 46298

Finding 39748 (2022-003)

None 2022

Summers County Board of Education

WV

We acknowledge that proper adjustments were not made in time for a complete audit to be performed by the audit deadline. Proper closing procedures will be implemented to assure the 2023 audit is completed in a timely manner

View Audit 46298

Finding 39744 (2022-003)

None 2022

New Hope Housing, Inc.

VA

Reporting

Finding No. 2022-003-Non-Compliance-Delay in Submission of the OMB Reporting Package. ALN: 14.267, 14.235, 14.231, 14.218. We recommend the Organization complete all reports required under the Federal award document and submit the reports in a timely manner. The Organization should improve financial...

Finding No. 2022-003-Non-Compliance-Delay in Submission of the OMB Reporting Package. ALN: 14.267, 14.235, 14.231, 14.218. We recommend the Organization complete all reports required under the Federal award document and submit the reports in a timely manner. The Organization should improve financial close-out procedures and obtain the audit required under the Uniform Guidance within nine months of the fiscal year end. Management agrees with our recommendation, and action will be taken to address the condition within next fiscal year. Responsible person: Brian Ford, Director of Finance, bford@newhopehousing.org, 703-799-2293 x13. Planned completion date is June 30, 2023.

View Audit 46297

Finding 39743 (2022-001)

Significant Deficiency 2022

Lane Regional Air Protection Agency

OR

Internal Control / Segregation of Duties

Management believes the transactions were reviewed, but the review was not properly documented. With the change in finance director there will be a stronger emphasis on documenting internal controls and has implemented proceudres to ensure adequate documentation of the performance of internal contro...

Management believes the transactions were reviewed, but the review was not properly documented. With the change in finance director there will be a stronger emphasis on documenting internal controls and has implemented proceudres to ensure adequate documentation of the performance of internal controls is maintained.

View Audit 46296

Finding 39736 (2022-005)

Material Weakness 2022

Roseville Area Schools Isd No. 623

MN

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

2022-005 Special Education Cluster ? Assistance Listing No. 84.027 & 84.173 Recommendation: We recommend the District reviews its procedures for charging wages and benefits to federal grants to ensure all are properly supported by time and effort documentation. Explanation of disagreement with audit...

2022-005 Special Education Cluster ? Assistance Listing No. 84.027 & 84.173 Recommendation: We recommend the District reviews its procedures for charging wages and benefits to federal grants to ensure all are properly supported by time and effort documentation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District will work to ensure proper time and effort documentation is retained for all employees with wages or benefits coded to a federal program going forward. Name of the contact person responsible for corrective action: Shari Thompson Planned completion date for corrective action plan: June 30, 2023.

View Audit 45109 Questioned Costs: $1

Finding 39735 (2022-004)

Material Weakness 2022

Roseville Area Schools Isd No. 623

MN

Questioned Costs Procurement, Suspension & Debarment § 200.318 § 200.326

2022-004 Special Education Cluster ? Assistance Listing No. 84.027 & 84.173 Recommendation: We recommend the District reviews its procedures and controls over procurement to ensure that all procurements are documented such that a third party can clearly see and understand the detailed history of the...

2022-004 Special Education Cluster ? Assistance Listing No. 84.027 & 84.173 Recommendation: We recommend the District reviews its procedures and controls over procurement to ensure that all procurements are documented such that a third party can clearly see and understand the detailed history of the procurement. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District will work with their departments utilizing federal dollars to ensure the proper procurement method is utilized for all procurements and that documentation of that process is retained so its clear what considerations were made in the procurement decision. Name of the contact person responsible for corrective action: Shari Thompson Planned completion date for corrective action plan: June 30, 2023.

View Audit 45109 Questioned Costs: $1

Finding 39734 (2022-003)

Material Weakness 2022

Roseville Area Schools Isd No. 623

MN

Procurement, Suspension & Debarment

2022-003 Special Education Cluster ? Assistance Listing No. 84.027 & 84.173 Recommendation: We recommend the District ensure that this suspension and debarment verification occurs before entering covered transactions and that supporting documentation of this internal control is retained. Explanation...

2022-003 Special Education Cluster ? Assistance Listing No. 84.027 & 84.173 Recommendation: We recommend the District ensure that this suspension and debarment verification occurs before entering covered transactions and that supporting documentation of this internal control is retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District will work with their departments utilizing federal dollars to ensure the proper suspension and debarment verification is performed for all covered transactions and that the process is well documented. Name of the contact person responsible for corrective action: Shari Thompson Planned completion date for corrective action plan: June 30, 2023.

View Audit 45109

Finding 39733 (2022-001)

Material Weakness 2022

Columbiana County

OH

Subrecipient Monitoring Reporting

In response to your findings of incorrect reporting of subrecipients, subawards and over reported expenditures, the Commissioners will be contacting Clark Schaefer Hackett and they have advised they will guide us in the reporting process. When the next report is due they will be contacting Brian Mo...

In response to your findings of incorrect reporting of subrecipients, subawards and over reported expenditures, the Commissioners will be contacting Clark Schaefer Hackett and they have advised they will guide us in the reporting process. When the next report is due they will be contacting Brian Mosier for guidance in reporting the correct way. There has been very little help from the Federal Government with the reporting. We do not like receiving findings, so we will work to correct the situation.

View Audit 44058

Finding 39730 (2022-001)

Material Weakness 2022

Rsu 84/msad No 14

ME

Special Tests & Provisions Internal Control / Segregation of Duties

April 20, 2023 I, Margaret C. White, Superintendent of Schools RSU 84 will be the person responsible for the foUowing Corrective Action Plan. Starting May I, 2023, RSU 84 will implement internal control processes and procedures to ensure we follow the criteria for 2022-001-Special Tests and Provi...

April 20, 2023 I, Margaret C. White, Superintendent of Schools RSU 84 will be the person responsible for the foUowing Corrective Action Plan. Starting May I, 2023, RSU 84 will implement internal control processes and procedures to ensure we follow the criteria for 2022-001-Special Tests and Provisions-Wage Rate Requirements. We will ask for a prevailing wage rate clause in the contract provisions for construction contracts and obtain copies of certified payrolls. If you have any further questions about RSU 84 Corrective Action Plan, contact me at 207-448-2882. Sincerely, Margaret C. White Margaret C. White Principal/Superintendent East Grand School/RSU 84

View Audit 44057

Finding 39726 (2022-001)

Material Weakness 2022

Aberdeen School District No. 5

WA

Procurement, Suspension & Debarment Subrecipient Monitoring

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Aberdeen School District No. 5 September 1, 2021 through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regu...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Aberdeen School District No. 5 September 1, 2021 through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported 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: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal procurement requirements. Name, address, and telephone of District contact person: Elyssa Louderback, Fiscal Consultant 216 N. G Street, Aberdeen, WA 98520, (360)538-2007 Corrective action the auditee plans to take in response to the finding: The district will issue an RFP annually, with an option to extend the contract. The district will keep records of the cost analysis each time a need is identified and a provider is hired to fill that need. Additionally at the beginning of the year, the district will do a cost analysis based on the responses of the RFP per vendor with the services they are to be contracted. A staff member will also attend Procurement Boot camp training in compliance with OMB Uniform Grant Guidance. Anticipated date to complete the corrective action: July 2023

View Audit 44049

Finding 39719 (2022-002)

Significant Deficiency 2022

New Kensington Community Development Corporation

PA

Reporting § 200.512

Finding 2022-001: Financial Statement Finding ? Material Weakness Corrective Action Plan NKCDC agrees with the finding above, NKCDC will review the existing accounting policies and procedures and implement a detailed process to adequately review accounting records and internal controls surrounding f...

Finding 2022-001: Financial Statement Finding ? Material Weakness Corrective Action Plan NKCDC agrees with the finding above, NKCDC will review the existing accounting policies and procedures and implement a detailed process to adequately review accounting records and internal controls surrounding financial reporting. NKCDC will also review the operational resources available to expand the finance team and do so accordingly. Corrective Action Taken NKCDC has replaced its Finance Director, Dani Howard, with a new Vice President of Finance, Eric Kushner. Corrective action steps are in process with the change of staff. Expected Completion Date September 30, 2023 Responsible Individual Eric Kushner, VP of Finance Finding 2022-002: Federal Award Findings and Questioned Costs ? Significant Deficiency Corrective Action Plan NKCDC agrees with the finding above, NKCDC will review the existing accounting policies and procedures and implement a detailed process to adequately review accounting records and internal controls surrounding financial reporting. NKCDC will also review the operational resources available to expand the finance team and do so accordingly. Corrective Action Taken NKCDC has replaced its Finance Director, Dani Howard, with a new Vice President of Finance, Eric Kushner. Corrective action steps are in process with the change of staff. Expected Completion Date September 30, 2023 Responsible Individual Eric Kushner, VP of Finance Outside Correspondence To Whom It May Concern, Attached is the audit report for the New Kensington Community Development Corp for Fiscal Year Ending June 30th, 2022. NKCDC apologizes for the untimeliness of this report. Recent changes in staffing in our finance department caused a delay in completion of the audit. NKCDC has reviewed and updated its existing accounting policies and procedures, additionally we have replaced expanded our operational resources committed to financial oversight and replaced leadership within our Finance department. After review of this audit report, should you have any additional questions or require any additional information, please contact our new Vice President of Finance, Eric Kushner at ekushner@nkcdc.org Thank you

View Audit 37886

Finding 39716 (2022-002)

Material Weakness 2022

The Association of Brewers, Inc. Dba Brewers Association, Inc.

CO

Procurement, Suspension & Debarment

2022-002 Foreign Market Development Cluster ? Assistance Listing No. 10.601 and 10.618 Recommendation: We recommend that the Organization revise its procurement process so that procurement procedures apply to all transactions using thresholds and procurement methods specified by federal regulations...

2022-002 Foreign Market Development Cluster ? Assistance Listing No. 10.601 and 10.618 Recommendation: We recommend that the Organization revise its procurement process so that procurement procedures apply to all transactions using thresholds and procurement methods specified by federal regulations, and maintain documentation required by such regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Brewers Association will work with their contracted third-party, Bryant Christie Inc., to document verification of good standing prior to vendor selection and claim submission. Name of the contact person responsible for corrective action: Drew Rosanova Planned completion date for corrective action plan: August 2023

View Audit 38104

Finding 39715 (2022-001)

Material Weakness 2022

The Association of Brewers, Inc. Dba Brewers Association, Inc.

CO

Procurement, Suspension & Debarment

2022-001 Foreign Market Development Cluster ? Assistance Listing No. 10.601 and 10.618 Recommendation: We recommend that the Association maintain evidence of suspension and debarment procedures to support compliance with federal regulations and to ensure that all potential vendors are not suspended...

2022-001 Foreign Market Development Cluster ? Assistance Listing No. 10.601 and 10.618 Recommendation: We recommend that the Association maintain evidence of suspension and debarment procedures to support compliance with federal regulations and to ensure that all potential vendors are not suspended or debarred. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Brewers Association will work with their contracted third-party, Bryant Christie Inc., to document verification of good standing prior to vendor selection and claim submission. Name of the contact person responsible for corrective action: Drew Rosanova Planned completion date for corrective action plan: August 2023

View Audit 38104

Finding 39712 (2022-003)

Material Weakness 2022

County of Cambria, Pennsylvania

PA

Material Weakness Reporting

Reporting to the Pennsylvania Department of Aging (PDA) is required within thirty (30) days after the report month, as noted. Area Agencies on Aging (AAAs) do not report to the US Department of Health and Human Services (DHHS), although federal funds from DHHS are passed through to AAAs.

View Audit 37558

Finding 39709 (2022-002)

Material Weakness 2022

County of Cambria, Pennsylvania

PA

Material Weakness Reporting

Agency Administrator and Accountant 2 will develop and implement a comprehensive procedure that clearly defines submission process to include detailed description of everything that needs submitted and a defined deadline for submission which at this time is the 10th day of the following month for mo...

Agency Administrator and Accountant 2 will develop and implement a comprehensive procedure that clearly defines submission process to include detailed description of everything that needs submitted and a defined deadline for submission which at this time is the 10th day of the following month for monthly ERAP reports and the PHP report is the 10th day after quarter ends for submission.

View Audit 37558

Finding 39704 (2022-002)

Significant Deficiency 2022

Workforce Solutions Middle Rio Grande

TX

Procurement, Suspension & Debarment § 200.320

Finding 2022-002 ? Procurement Type of Finding: Significant Deficiency/Non-Compliance Assistance Listing Number: 93.575 (Child Care Quality Improvement) Planned Corrective Action: Effective immediately pursuant to MRGDC?s Operating Policy 10.04, Fiscal Services effective April 2022, Procurement/P...

Finding 2022-002 ? Procurement Type of Finding: Significant Deficiency/Non-Compliance Assistance Listing Number: 93.575 (Child Care Quality Improvement) Planned Corrective Action: Effective immediately pursuant to MRGDC?s Operating Policy 10.04, Fiscal Services effective April 2022, Procurement/Purchase Order Policy and the WFSMRGB Memorandum of Understanding approved by the Chief Elected Officials and Workforce Board designating MRGDC as its Fiscal Agent, this policy will be adhered to, monitored and overseen to have strict adherence of the policy and MOU based on the approved FMGC and generally accepted accounting principles. WFSMRG?s Fiscal Policy and Procedures _001, 002, and _003 will strengthen the identified weak oversight identified the last two years when the corporate knowledge of its Fiscal Agent was reduced due to attrition of experienced staff. Training for any employee who executes a requisition for goods or services will be required and monitored for its effective implementation of the policies that provide for all the essential elements of procurement and purchasing authority that will result in the efficient and effective use of all workforce and child care funds. Responsible Staff: Executive Director(s) MRGDC, WFSMRGB MRGDC Controller MRGDC Finance Officer MRGDC Lead Accountant(s) MRGDC Accounts Payable MRGDC Director of Workforce Solutions System WFSMRGB Assistant Executive Director WFSMRGB Director of Child Care Services WFSMRGB Accountant

View Audit 37372

Finding 39698 (2022-006)

Material Weakness 2022

Real Services, Inc. and Affiliates

IN

Reporting Subrecipient Monitoring Matching / Level of Effort / Earmarking

We concur with the recommendation. Management has remediated the finding. Funding is now separately identified on the Schedule of Expenditures of Federal and Nonfederal Awards. Additionally, Management has allocated additional resources to the Finance and Administration department to properly manage...

We concur with the recommendation. Management has remediated the finding. Funding is now separately identified on the Schedule of Expenditures of Federal and Nonfederal Awards. Additionally, Management has allocated additional resources to the Finance and Administration department to properly manage, track, and report grant awards. A shared SEFA index is maintained and a process for updating the document on an ongoing basis was instituted.

View Audit 36821

Finding 39695 (2022-003)

Material Weakness 2022

Mhccc Housing CORP Iic

IL

HUD Housing Programs Special Tests & Provisions Cash Management

Finding Number:2022-003 Finding: Management did not prepare reconciliations for a portion of the year of residual receipts and reserve for replacement accounts to ensure compliance with program requirements. Management has indicated that due to staff turnover reconciliations were not performed timel...

Finding Number:2022-003 Finding: Management did not prepare reconciliations for a portion of the year of residual receipts and reserve for replacement accounts to ensure compliance with program requirements. Management has indicated that due to staff turnover reconciliations were not performed timely. We recommend management implement timely preparation and review of all cash accounts to ensure proper amounts are deposited into the restricted accounts each year. Corrective Action: The compliance oversight of the Project was maintained by the same individual from the Project's acquisition during 2016 through her retirement in 2022. Due to staffing shortages after the employee's retirement, there was a portion of the year when no review of account reconciliations of the reserve accounts were being completed and reviewed. Management has filled that position and subsequently brought the account reconciliations up-to-date. Anticipated Completion Date: 6/30/2023 Responsible Contact Person: Vice President of Finance

View Audit 37690

Finding 39694 (2022-002)

Material Weakness 2022

Mhccc Housing CORP Iic

IL

Eligibility HUD Housing Programs Internal Control / Segregation of Duties

Finding Number:2022-002 Finding: Management did not complete reviews of tenant file applications and recertifications during a portion of the year to ensure compliance with HUD eligibility requirements. Staff turnover and shortages resulted in the review procedure not being completed. We recommend m...

Finding Number:2022-002 Finding: Management did not complete reviews of tenant file applications and recertifications during a portion of the year to ensure compliance with HUD eligibility requirements. Staff turnover and shortages resulted in the review procedure not being completed. We recommend management implement timely review of all tenant files after they have been prepared to ensure all participants in the program meet the eligibility requirements. Corrective Action: The compliance oversight of the Project was maintained by the same individual from the Project's acquisition during 2016 through her retirement in 2022. Due to staffing shortages after the employee's retirement, there was a portion of the year when no review of account reconciliations of the reserve accounts were being completed and reviewed. Management has filled that position and subsequently brought the account reconciliations up-to-date. Anticipated Completion Date: 6/30/2023 Responsible Contact Person: Executive Director of Rosecrance Central Illinois

View Audit 37690

Finding 39693 (2022-001)

Significant Deficiency 2022

Building Markets Ltd.

NY

Subrecipient Monitoring Reporting

Views of Responsible Officials and Planned Corrective Actions: We will update our policies and procedures to ensure all first tier subawards in excess of $30,000 are accurately and timely registered. We will ensure any subawards are reported within the required timeframe.

View Audit 37541

Finding 39692 (2022-004)

Significant Deficiency 2022

George Washington Carver Academy

MI

Questioned Costs Procurement, Suspension & Debarment Significant Deficiency

2022-004 Esser Expenditures Compliance with Budget Recommendation: The Academy should verify that proposed ESSER grant expenditures relate to an allowable activity and/or available budget exists in the state approved ESSER budget before charging such expenditures to the grant. Action: George Washing...

2022-004 Esser Expenditures Compliance with Budget Recommendation: The Academy should verify that proposed ESSER grant expenditures relate to an allowable activity and/or available budget exists in the state approved ESSER budget before charging such expenditures to the grant. Action: George Washington Carver Academy and the finance company have added procedures that all items posted to federal grants are reviewed by two people to ensure that the expenses is allowable to federal grants, along with appropriations left in the grant and from the finance company along with the Superintendent to ensure the proper posting of expenditures in accordance to the grant application.

View Audit 37951 Questioned Costs: $1

Finding 39691 (2022-004)

Significant Deficiency 2022

Cook County, Illinios

IL

Allowable Costs / Cost Principles § 200.303 § 200.403 § 200.430

Please allow this correspondence to serve as Cook County Health (CCH) and Cook County Department of Public Health (CCDPH) response to the audit findings. During the FY2022 Single Audit, six audit findings were identified by Washington, Pittman & McKeever, LLC. CCH and CCDPH will address the recommen...

Please allow this correspondence to serve as Cook County Health (CCH) and Cook County Department of Public Health (CCDPH) response to the audit findings. During the FY2022 Single Audit, six audit findings were identified by Washington, Pittman & McKeever, LLC. CCH and CCDPH will address the recommendations of the auditors by taking the following Corrective Action Plans (CAP) outlined below: Finding 2022-004: regarding not maintaining adequate controls over allowable costs as required by Federal regulations. Cause: The cause of this finding resulted from Program Leads and the Accounts Payable unit not following the established requirements for properly supporting invoices for services provided. The invoices that were attached in EBS Oracle were insufficient as required by the established County Policy. Correction Action: The CCH Director of Grants Accounting will be responsible for training the Program Leads and Account Payable (AP) unit to ensure proper supporting documents are attached to each invoice as required by the established County Policy. In the event the AP unit determines more supporting documentation is needed, then the Program Director/Lead will assist in obtaining proper supporting documents from partnered subrecipients and/or vendors. Supporting documents may include additional timesheets, payroll registers, T&E justification, etc. Issues will be flagged (based on assessed risk) by applying requirements identified in the CCH Subrecipient Monitoring Policy. Anticipated completion of the corrective action will be December 31, 2023.

View Audit 37825

Corrective Action Plans

Filters