Corrective Action Plans

Finding 39609 (2022-001)

Material Weakness 2022

WA

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

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: Ashley Petersen, Business Manager PO Box 20 Joyce, WA 98343 (360) 928-3311 ext 1005 Corre...

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: Ashley Petersen, Business Manager PO Box 20 Joyce, WA 98343 (360) 928-3311 ext 1005 Corrective action the auditee plans to take in response to the finding: The following corrective action has been applied to the finding below: Our audit found the District did not have adequate internal controls for ensuring compliance with federal prevailing wage rate requirements. Specifically, the District did not: ? Include the required prevailing wage rate clauses in the contracts with two contractors o The Crescent School District contract used for all public works will be updated with the appropriate language. The school is utilizing information from SAO, OSPI, WASBO, and Business Manager peers to compile a contract that complies with state and federal requirements. ? Collect weekly certified payroll reports from the contractors to confirm they paid laborers proper prevailing wages o Crescent School District will use the LNI Contractor Awards Portal for tracking all public works projects. The portal will help track all necessary documents for the project. A checklist provided by OSPI will be referenced for each project and calendar reminders will be set to follow up on weekly prevailing wage for projects as needed. In addition, more training for public works will be strongly encouraged for the Business Office. Anticipated date to complete the corrective action: ASAP

View Audit 44823

Finding 39608 (2022-003)

Material Weakness 2022

Friendly House, Inc.

AZ

Internal Control / Segregation of Duties Subrecipient Monitoring Cash Management

2022-003 Cash Management Material Noncompliance Cash Management Material Weakness in Internal Control over Compliance U.S. Department of Health and Human Services Passed-through the Arizona Department of Economic Security Refugee and Entrant Assistance State Administered Federal Financial Assistance...

2022-003 Cash Management Material Noncompliance Cash Management Material Weakness in Internal Control over Compliance U.S. Department of Health and Human Services Passed-through the Arizona Department of Economic Security Refugee and Entrant Assistance State Administered Federal Financial Assistance Listing/CFDA #93.566; ADES18-191650; October 1, 2020 to September 30, 2021 and October 1, 2021 to September 30, 2022 Condition: Eide Bailly LLP (EB) noted that four out of four draw requests did not have adequate support for the class hours included. Management?s Response and Corrective Action Plan: ? Monthly Attendance Report are completed by data specialist using individual teachers? daily rosters. ? The Monthly Attendance Reports are verified by the program manager and corrected if any mistakes are identified. ? Monthly invoices are reviewed, prior to submission, with the Department Manager for additional verification and approval. ? After the student attendance has been reviewed by Program Manager and verified by the Department Manager, a review log is signed off by both the Program Manager and the Department Manager. ? Any changes to either the attendance logs or monthly student attendance will only be made with the authorization of the department manager after data has been verified, with an explanation of why that was needed. ? After the appropriate verifications have taken place, the Program Manager creates the monthly invoice, they will maintain and verify documentation for the student attendance hours reflected on the invoice. ? Management will continue to discuss and explore ways to strengthen our current internal controls, including, purchasing tracking software and/or the creation of a google form/document. ? Management will routinely review and consider any needed modifications to or implementation of new policies and procedures that would strengthen internal controls surrounding the invoicing process, record-keeping, and the management thereof. Contact Person: Jose J. Vaquera, VP of Client Services Anticipated Completion Date: May 15, 2023

View Audit 37105

Finding 39607 (2022-002)

Significant Deficiency 2022

Friendly House, Inc.

AZ

Reporting Significant Deficiency Internal Control / Segregation of Duties

2022-002 Reporting Noncompliance Reporting Significant Deficiency in Internal Control over Compliance U.S. Department of Health and Human Services Passed-through the Arizona Department of Economic Security Refugee and Entrant Assistance State Administered Federal Financial Assistance Listing/CFDA #9...

2022-002 Reporting Noncompliance Reporting Significant Deficiency in Internal Control over Compliance U.S. Department of Health and Human Services Passed-through the Arizona Department of Economic Security Refugee and Entrant Assistance State Administered Federal Financial Assistance Listing/CFDA #93.566; ADES18-191650; October 1, 2020 to September 30, 2021 and October 1, 2021 to September 30, 2022 Condition: Eide Bailly LLP (EB) noted the following internal control issues. ? Although the reports were reviewed in accordance with the internal controls, two out of three reports tested lacked the required documentation to support the reports. Management?s Response and Corrective Action Plan: ? Trimester reports are submitted on February 15, June 15, and October 15 each calendar year. ? Starting with the Trimester Report due on February 15, 2022, the Program Manager will continue the review process of the Trimester Report and maintain the required documentation which supports the report?s data. ? The Department Manager will review the Trimester Report before submission. Documentation showing this review will be maintained. ? During the review process, Management will continue to discuss ways to strengthen our current internal controls. Management will routinely review and consider any needed modifications to or implementation of new policies and procedures that would strengthen internal controls surrounding the reporting process, record-keeping, and the management thereof. ? The trimester report due on October 15, 2021 was prepared and submitted before the auditor?s noted this original finding in our prior year?s audit and before we designed a corrective action plan. ? The Arizona Department of Economic Security (DES) has determined that trimester reports are no longer a requirement for the new grant year effective October 1, 2023. The data referenced in this finding is no longer a requirement of our new grant with DES. Contact Person: Jose J. Vaquera, VP of Client Services Anticipated Completion Date: Effective on October 1, 2023, a new DES grant year, the above-mentioned trimester report is no longer required by funder.

View Audit 37105

Finding 39604 (2022-001)

Significant Deficiency 2022

Shanti Project

CA

Eligibility

CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 COGNIZANT OR OVERSIGHT AGENCY U.S. Department of Health and Human Services INDEPENDENT PUBLIC ACCOUNTING FIRM Karlsson & Lane, An Accountancy Corporation 4725 First Street, Suite 226 Pleasanton, California 94566 AUDIT PERIOD - For the year ended June 3...

CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 COGNIZANT OR OVERSIGHT AGENCY U.S. Department of Health and Human Services INDEPENDENT PUBLIC ACCOUNTING FIRM Karlsson & Lane, An Accountancy Corporation 4725 First Street, Suite 226 Pleasanton, California 94566 AUDIT PERIOD - For the year ended June 30, 2022 The findings from the June 30, 2022 Schedule of Findings and Questioned Costs are discussed below. FINDINGS - FEDERAL AWARD PROGRAMS AUDIT 2022-001 The Organization should implement a procedure and control to determine program participant eligibility on at least an annual or six month schedule as required by the program. Action: The Organization agrees with the finding, and will implement procedures to implement the recommendation. Conclusion: If the U.S. Department of Health and Human Services has questions regarding this plan, please contact Charlie Meade at: 3170 23rd Street San Francisco, CA 94110 (415) 625 5220 cmeade@shanti.org CORRECTIVE ACTION: Following this audit finding, Shanti?s HIV Programs performed an internal review of all clients served during FY 2021-present to identify active clients out of compliance with Ryan White eligibility. Shanti?s HIV Programs will rectify the auditor?s findings in the following ways: All clients with outstanding eligibility documents will be reached out to regarding their compliance status and HIV Programs staff will attempt to obtain proper documentation. If a client is unable to provide Ryan White eligibility documents, they may sign an attestation stating that they are a San Francisco resident and their income is at or below 500% of the Federal Poverty Level. When eligibility documentation is received, HIV Programs will update the ARIES database, the client?s chart and Shanti?s internal tracking document. Shanti will communicate status updates regarding client eligibility and will inform the appropriate parties if any clients served during the FY 22-23 contract period were not able to prove Ryan White eligibility. Previously reported UOS and UDC that remain undocumented will be restated with February 2023 reporting. POLICY & PROCEDURE CHANGES: HIV Programs? Policies and Procedures will be updated to reflect that clients who are not in compliance with Ryan White eligibility should not receive services or be billed for until documentation is provided. o The Director of HIV Programs will review a listing of all clients out of compliance monthly. o HIV Care Navigators and/or the HIV Program Coordinator will follow-up with clients out of compliance to obtain documentation. o The Director of HIV Programs will review the clients reported monthly into ARIES and sign off that all clients are eligible and documented to have received services during the month. o The Director of HIV Programs will sign off on all UOS and UDC reported monthly to finance for inclusion on the monthly invoices to the City. PROJECTED COMPLETION DATE: Shanti?s HIV Programs Department is working diligently to update Ryan White eligibility documents for all clients served during the FY 21-22 and FY 22-23 contract periods. The corrective action plan is anticipated to take until the end of the FY 22-23 contract period (2/28/23).

View Audit 34026

Finding 39599 (2022-005)

Material Weakness 2022

School District of Webster

WI

Cash Management Reporting

The District will develop and implement appropriate controls to ensure accurate and timely reporting of meals served. Management will review the controls put in place on a bi-monthly basis and make any necessary changes if determined necessary. This finding will be resolved as of the date of this re...

The District will develop and implement appropriate controls to ensure accurate and timely reporting of meals served. Management will review the controls put in place on a bi-monthly basis and make any necessary changes if determined necessary. This finding will be resolved as of the date of this report.

View Audit 37464

Finding 39596 (2022-001)

Significant Deficiency 2022

Community Health & Social Services Center, Inc.

MI

Community Health and Social Services Center, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2022. The findings from the September 30, 2022, schedule of findings and questioned costs are discussed below. The findings are numbered consistently as assign...

Community Health and Social Services Center, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2022. The findings from the September 30, 2022, schedule of findings and questioned costs are discussed below. The findings are numbered consistently as assigned in the schedule. Government Auditing Standards Findings: Finding Number: 2022-001, 2021-001, Significant Deficiency and Noncompliance - Sliding Fee. Recommendation: We recommend that sliding fee applications be completed for each sliding fee patient. Procedures should be implemented to verify applications are completed before the encounter is billed. In addition, the Center could consider increasing its internal sampling throughout the year to verify sliding fee applications are obtained, completed and agree to the discount applied. Action Taken: CHASS management concurs with the audit finding. Every week, a member of the Billing Staff will review self-pay claims to locate an internal sample of 5 claims that have a sliding fee discount applied. Once the 5 claims are selected, they will check to make sure supporting documentation is in the patient?s record and that the patient-provided income is entered correctly into the billing system. The claim will also be reviewed to make sure the appropriate discount was applied. Any errors will be reported to the CSR supervisor for follow-up and corrections with the Customer Service Representatives responsible for the original entry. In addition, Henry Ford Community Connect (which administers the billing software) has been contacted to resolve issues with EPIC not applying the correct discount despite correct patient information being entered. Responsible parties: Angela Salgado, Chief Operating Officer, Mariana Gutierrez, Billing Manager. Anticipated completion date: These actions were implemented starting in April 2022, however turnover in management resulted in inadequate follow-up. This will be addressed more thoroughly beginning in June 2023.

View Audit 37381

Finding 39593 (2022-001)

None 2022

Rutgers, the State University of New Jersey

NJ

Questioned Costs Allowable Costs / Cost Principles Reporting § 200.430

Management agrees with the finding. The noted PI circumvented existing internal controls, all of which performed as designed to ensure financial compliance and grants stewardship. Management recognizes the opportunity to ensure that PIs are aware of the University?s grant accounting policies and pra...

Management agrees with the finding. The noted PI circumvented existing internal controls, all of which performed as designed to ensure financial compliance and grants stewardship. Management recognizes the opportunity to ensure that PIs are aware of the University?s grant accounting policies and practices as well as federal policies through formal trainings. Research Financial Services, and the Office for Research will work closely with the Chancellor led units to create and enforce trainings for our university faculty and researchers. Management will also investigate opportunities to reduce opportunities to circumvent controls.

View Audit 37104 Questioned Costs: $1

Finding 39590 (2022-003)

Significant Deficiency 2022

Rutgers, the State University of New Jersey

NJ

Questioned Costs Reporting Significant Deficiency

Rutgers University-Newark made the decision to use some of their institutional HEERF funds as direct payments to student accounts in order to both reduce the burden on students and as a reimbursement to the University for outstanding student receivables. The University?s understanding was that fund...

Rutgers University-Newark made the decision to use some of their institutional HEERF funds as direct payments to student accounts in order to both reduce the burden on students and as a reimbursement to the University for outstanding student receivables. The University?s understanding was that funds used in this manner from the institutional portion of HEERF funds did not require student consent. The finding has pointed out that information did exist in an FAQ, which clarifies that when using institutional HEERF funds in this manner student consent is required. Going forward we will change our policy so when applying any HEERF funds to student receivables as a direct grant to the student, a consent process will be in place that allows students to authorize the University to reduce their outstanding charges. Moving forward, the consent and distribution process for any direct student grants, including institutional HEERF funds, will be moved under University Enrollment Services which will ensure that the proper distribution of funds occurs and that internal controls are in place so that the awarding criteria are adhered to across all student recipients.

View Audit 37104 Questioned Costs: $1

Finding 39588 (2022-002)

Significant Deficiency 2022

Rutgers, the State University of New Jersey

NJ

Reporting Significant Deficiency Matching / Level of Effort / Earmarking

Concerning the HEERF Student Aid quarterly report, the reporting responsibility for the quarter closing December 31, 2021 was assigned to two individuals who have since separated from university employment. The reporting requirements were understood and while there is no reason to believe that the ...

Concerning the HEERF Student Aid quarterly report, the reporting responsibility for the quarter closing December 31, 2021 was assigned to two individuals who have since separated from university employment. The reporting requirements were understood and while there is no reason to believe that the quarterly report in question was not uploaded, there are no emails or retained backup information for that report. On February 9, 2021, the final Student Aid report was uploaded to the website and that documentation has been provided. The responsibility for quarterly reporting has been moved to the Associate Director for Communications, University Enrollment Services. She has setup an automatic calendar alert to several senior staff members as well as the staff person responsible for the upload so establish multiple points of contact so there is backup immediately in place should we experience additional staff turnover or another unplanned disruption. Regarding the Institutional Aid report, the University acknowledges the deadline was missed by one day. Research Financial Services oversees the institutional aid reporting. The quarterly reporting period through June 30, 2022, had a reporting due date of July 10, 2023. Within those 10 days, four were weekend dates (7/2-7/3) and (7/9-7/10), and 7/4 was observed for a national holiday. We submitted the report for posting Monday morning, in which it landed on our website less than 24 hours after the original due date which fell on a weekend date. In the future we will ensure the public posting of this quarterly report occurs by the deadline.

View Audit 37104

Finding 39587 (2022-002)

Significant Deficiency 2022

Lima Ecumenical Housing Corporation Dba Pilgrim Place Apts 043-11199

OH

Questioned Costs HUD Housing Programs Cash Management

Comments on the Finding and Each Recommendation: The required deposit of $15,276, per the July 31, 2021 Computation of Surplus Cash, Distributions and Residual Receipts, was not deposited into the residual receipts fund within 90 days of fiscal year end. The Regulatory Agreement requires Surplus C...

Comments on the Finding and Each Recommendation: The required deposit of $15,276, per the July 31, 2021 Computation of Surplus Cash, Distributions and Residual Receipts, was not deposited into the residual receipts fund within 90 days of fiscal year end. The Regulatory Agreement requires Surplus Cash, as defined by HUD, to be deposited into a separate residual receipts fund within 90 days of the fiscal year end. The Corporation was not in compliance with the Regulatory Agreement. Management should monitor the Surplus Cash position and make required deposits to the residual receipts fund within 90 days of fiscal year end. Action(s) Taken and Planned on the Finding: Management deposited the $15,276 to the residual receipts fund on May 31, 2022. No further action is required.

View Audit 37873 Questioned Costs: $1

Finding 39586 (2022-001)

Significant Deficiency 2022

Lima Ecumenical Housing Corporation Dba Pilgrim Place Apts 043-11199

OH

§ 200.512

Comments on the Finding and Each Recommendation: The Corporation did not file the data collection form SF-SAC as of and for the year ended July 31, 2021 with the Federal Audit Clearinghouse by the required date of April 30, 2022. Pursuant to Section 18 of the Regulatory Agreement, non-profit borro...

Comments on the Finding and Each Recommendation: The Corporation did not file the data collection form SF-SAC as of and for the year ended July 31, 2021 with the Federal Audit Clearinghouse by the required date of April 30, 2022. Pursuant to Section 18 of the Regulatory Agreement, non-profit borrowers are to follow audit requirements specified in the OMB Compliance Supplement. The OMB Compliance Supplement requires the data collection form SF-SAC to be filed with the Federal Audit Clearinghouse in a timely manner, as required by 2 CFR 200.512. The required timeframe specified by 2 CFR 200.512 is the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. The deadline to file the data collection form SF-SAC was April 30, 2022. Due to administrative delays, the Corporation did not file the data collection form SF-SAC by April 30, 2022. The Corporation was not in compliance with the Regulatory Agreement or the OMB Compliance Supplement. Action(s) Taken and Planned on the Finding: Management concurs with the finding and agrees with the recommendation. The data collection form SF-SAC as of and for the year ended July 31, 2020 has been filed with the Federal Audit Clearinghouse. No further action is required.

View Audit 37873

Finding 39585 (2022-006)

Significant Deficiency 2022

Village of Tijeras

NM

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.302 § 200.303

Recommendation We recommend the Village review the instructions for completion of the federal financial reports with training provided to the program staff preparing and reviewing the federal financial reports to ensure submitted reports are complete and timely. Management Response Corrective Acti...

Recommendation We recommend the Village review the instructions for completion of the federal financial reports with training provided to the program staff preparing and reviewing the federal financial reports to ensure submitted reports are complete and timely. Management Response Corrective Action: The Village recognizes the need for improved oversight of its grant-funded capital projects and has hired a full-time Grant Writer/Administrator who will work in conjunction with the Clerk and Finance Director to monitor grant activities, submit reports and requests for payment in a timely manner, and ensure all program requirements are met. Village staff will receive training on the reporting and administration requirements of grant-funded programs. Village staff will maintain regular communication with funding agency liaisons to ensure that required reports are prepared accurately and submitted timely. Due Date of Completion: June 2023 Responsible Party: Finance Director and Village Clerk

View Audit 34655

Finding 39584 (2022-005)

Material Weakness 2022

Village of Tijeras

NM

Matching / Level of Effort / Earmarking Period of Performance

Recommendation In cases where grants require that the non-Federal match be proportionately met throughout the grant period, the Village should implement controls to identify such requirements and controls sufficient to track compliance with said requirements. If there are construction delays, the r...

Recommendation In cases where grants require that the non-Federal match be proportionately met throughout the grant period, the Village should implement controls to identify such requirements and controls sufficient to track compliance with said requirements. If there are construction delays, the recommended action would have been to request an extension. Management Response Corrective Action: The Village recognizes the need for improved oversight of its grant-funded capital projects and has hired a full-time Grant Writer/Administrator who will work in conjunction with the Clerk and Finance Director to monitor grant activities, submit reports and requests for payment in a timely manner, and ensure all program requirements are met. Village staff will develop a grant project report template in order to track detailed information for each project, including local match requirements. Due Date of Completion: June 2023 Responsible Party: Finance Director and Village Clerk

View Audit 34655

Finding 39581 (2022-002)

Significant Deficiency 2022

Dodgeland School District

WI

Internal Control / Segregation of Duties Reporting

This segregation of duties weakness is impractical to totally correct due to the limited resources and staff available to our District. The District will continue to use other controls, where practical, to compensate for this limitation.

View Audit 34062

Finding 39531 (2022-002)

Significant Deficiency 2022

Sanford

SD

Allowable Costs / Cost Principles Reporting Matching / Level of Effort / Earmarking § 200.303

Finding 2022-002 ? Activities Allowed or Unallowed and Allowable Costs/Cost Principles Information on the federal program: Federal Agency: U.S. Department of Health and Human Services (HHS) Health Resources and Services Administration (HRSA) Assistance Listing: 93.498; COVID-19 Provider Relief Fund ...

Finding 2022-002 ? Activities Allowed or Unallowed and Allowable Costs/Cost Principles Information on the federal program: Federal Agency: U.S. Department of Health and Human Services (HHS) Health Resources and Services Administration (HRSA) Assistance Listing: 93.498; COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution (PRF) Award Year: 2022 Planned corrective actions: Sanford?s preventative and detective controls and operating procedures provide reasonable assurance over the effectiveness of the controls necessary to prevent the risk of federal funds being used for unallowable contract labor costs. Sanford believes that the risk of any material contract labor costs being incorrectly charged to a federal grant is effectively mitigated through existing preventative and detective internal controls. Sanford will re-educate the senior care facility?s administrators and enhance its procedural documentation regarding retention of evidence related to the approval of contract labor timecards and payment of contract labor invoices for this facility to be consistent with the over 200 other facilities across the system. Responsible official: Dustin Scholz, Executive Director of Operations Anticipated completion date: August 31, 2023

View Audit 34025

Finding 39508 (2022-001)

Significant Deficiency 2022

Sanford

SD

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.213 § 200.303

Finding 2022-001 ? Suspension and Debarment Information on the federal program: Federal Agency: Various Assistance Listing: Various; Research and Development Cluster Award Year: 2022 Planned corrective actions: As it relates to the reliance on the third-party vendor that conducts suspension and deb...

Finding 2022-001 ? Suspension and Debarment Information on the federal program: Federal Agency: Various Assistance Listing: Various; Research and Development Cluster Award Year: 2022 Planned corrective actions: As it relates to the reliance on the third-party vendor that conducts suspension and debarment -party vendor searches, the third party vendor provides Sanford a SOC (System and Organizational Controls) 2 Type II report annually over the effectiveness of its controls. This is reviewed by Sanford?s compliance department to ensure that there are no findings that would be of concern to Sanford?s reliance on the vendor transaction. Considering the third-party vendor is not relied upon for financial controls, the third-party vendor does not have a SOC 1 (System and Organization Controls) Report and therefore did not provide this level of report to Sanford. To provide context on scale of vendors subject to suspension and debarment, Sanford paid a total of 27,000 vendors in 2022. There were three vendors identified through the vendor setup and monitoring process to be suspended or debarred. None of those vendors were associated with the programs funded with federal funds. Sanford?s preventative and detective controls and operating procedures provide reasonable assurance over the effectiveness of the controls necessary to prevent the risk of federal funds being paid to the vendors that are suspended or debarred. Sanford believes the risk of any material disbursement to suspended and debarred vendor is effectively mitigated through existing preventative and detective internal controls. Sanford will document a periodic validation of the suspension and debarment search results performed by the third-party vendor for vendor searches that yield no suspension and debarment match. In addition, Sanford will enhance its procedural documentation regarding retention of evidence related to reconciliation of vendor list when discrepancies are identified and the suspension and debarment results that is generated through the vendor setup process. Responsible official: Tracy Sattler, Director of Compliance and Melanie Paape, Executive Director of Supply Chain Anticipated completion date: August 31, 2023

View Audit 34025

Finding 39507 (2022-004)

Significant Deficiency 2022

South Lane School District No 45j3

OR

Procurement, Suspension & Debarment Subrecipient Monitoring Eligibility

Prior approval for capital expenditure: We have reviewed our controls over grant expenditures with new staff to ensure that controls over compliance are followed. We have made one modification that includes a review of recorded expenditures recorded in the general ledger prior to year-end to ensure ...

Prior approval for capital expenditure: We have reviewed our controls over grant expenditures with new staff to ensure that controls over compliance are followed. We have made one modification that includes a review of recorded expenditures recorded in the general ledger prior to year-end to ensure that all items recorded have required approval.

View Audit 34125

Finding 39500 (2022-002)

None 2022

Southern Boone County R-I School District

MO

Eligibility School Nutrition Programs

Finding 2022-002: Verification of Free & Reduced Price Application (NSLP) Recommendation: We recommend the District perform the verification of free & reduced price applications by the deadline published by DESE. Planned Corrective Action: The District will ensure future verifications of free & r...

Finding 2022-002: Verification of Free & Reduced Price Application (NSLP) Recommendation: We recommend the District perform the verification of free & reduced price applications by the deadline published by DESE. Planned Corrective Action: The District will ensure future verifications of free & reduced price applications will be completed by the deadline published by DESE.

View Audit 36928

Finding 39499 (2022-001)

Significant Deficiency 2022

Grundy County Supportive Housing Corp, Friendship Place Apartments

MO

HUD Housing Programs Reporting Significant Deficiency

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED SEPTEMBER 30, 2022 Name of Audit: Grundy County Supportive Housing Corporation HUD Project Number: 084-HD052 Name of Audit Firm: Welch & Associates, LLC Period Covered by Audit: Year Ending September 30, 2022 ...

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED SEPTEMBER 30, 2022 Name of Audit: Grundy County Supportive Housing Corporation HUD Project Number: 084-HD052 Name of Audit Firm: Welch & Associates, LLC Period Covered by Audit: Year Ending September 30, 2022 Corrective Action Plan Prepared by: Name: Peggy Scott Position: Manager Telephone Number: (660) 339-7235 Findings-Financial Statement Audit None Findings-Federal Award Programs Audit Federal Agency: U.S. Department of Housing and Urban Development Federal Program: Supportive Housing for Persons with Disabilities - Section 811 Assistance Listing Number: 14.181 Finding 2022-001 Comments on Findings and Each Recommendation Grundy County Supportive Housing Corporation agrees with the auditors' recommendation. Action(s) Taken or Planned on the Finding HUD is currently processing HUD Form 9839-A for the Owner.

View Audit 34013

Finding 39497 (2022-001)

Significant Deficiency 2022

Population Services International

DC

Subrecipient Monitoring § 200.303 § 200.328

2022-001 Internal Control over Compliance and Compliance with the Reporting Compliance Requirement Contact: Marcie Cook, Susan Mukasa Title: Vice Presidents, Global Operations Phone Number: 202 753 7532 / 202 734 7784 Estimated Completion Date ? ongoing ...

2022-001 Internal Control over Compliance and Compliance with the Reporting Compliance Requirement Contact: Marcie Cook, Susan Mukasa Title: Vice Presidents, Global Operations Phone Number: 202 753 7532 / 202 734 7784 Estimated Completion Date ? ongoing Corrective Action PSI will focus on continuous improvements to the reporting tracking system (D-Tracker) that ensures each contract has a clear program and financial reporting deadlines. The Program Management Team will keep working with Project Directors to confirm accuracy of the report deadlines in D-Tracker. Quarterly reports will be run to confirm upcoming reports due in the quarter and be shared with appropriate staff to ensure that deadlines are met or approvals to extend due dates are appropriately documented. Training will be provided throughout the year so that monitoring is part of the standard procedure.

View Audit 46560

Finding 39494 (2022-005)

Significant Deficiency 2022

Population Services International

DC

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Cash Management

2022-005 Allegations of Fraud Contact: Marusya Lazo Title: Vice President Finance Phone Number: 202 235 1880 Estimated Completion Date ? ongoing Corrective Action PSI continuou...

2022-005 Allegations of Fraud Contact: Marusya Lazo Title: Vice President Finance Phone Number: 202 235 1880 Estimated Completion Date ? ongoing Corrective Action PSI continuously manages fraud risk through combination of preventative, detective and monitoring controls, and reinforces PSI?s expectations regarding ethical behavior through training and communications. PSI will continue to proactively report and investigate allegations of fraud and to raise awareness of the actions to be taken when there is s suspicion of fraud. PSI Global Internal Audit and Investigations team will continue to share lessons learned from the work performed and. Given the challenging operating environments in which PSI implements its programs, there is an ongoing risk of fraud, which PSI will continue to monitor, investigate, and mitigate.

View Audit 46560

Finding 39490 (2022-002)

Significant Deficiency 2022

Human Solutions, Inc.

OR

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency § 200.403

2022-002 Federal Awards and Questioned Costs Finding Federal Agency: U.S. Department of Treasury Federal Program: Coronavirus State and Local Recovery Funds AL Number: 21.027 Statement of Condition: Noncompliance and Significant Deficiency in Internal Control Over Compliance related to Allowabl...

2022-002 Federal Awards and Questioned Costs Finding Federal Agency: U.S. Department of Treasury Federal Program: Coronavirus State and Local Recovery Funds AL Number: 21.027 Statement of Condition: Noncompliance and Significant Deficiency in Internal Control Over Compliance related to Allowable Costs. Criteria: Two expenses charged to the program were not properly supported in accordance with regulations. According to section 2 CFR 200.403, charges to Federal awards must be adequately documented. The Organization should have internal controls in place to comply with requirements of the award and federal requirements to ensure amounts charged to Federal awards are allowable, accurate and properly allocated. Context and Cause: The Organization was unable to locate two receipts of 25 expenditures tested under AL #21.027. Recommendation: The Organization should follow the Uniform Grant Guidance for Allowable Costs and their internal policy for retaining documentation related to federal expenditures. View of responsible officials: We concur with the recommendation. We are planning to implement a new software which will track receipts and report the completeness of documentation. Tanja Lux, CFO and Andrew Mills, Accounting Manager, will be responsible for implementation of the new system.

View Audit 46555 Questioned Costs: $1

Finding 39487 (2022-001)

None 2022

City of San Ramon

CA

Procurement, Suspension & Debarment § 200.318 § 200.327

Finding 2022-001 Program: Highway Planning and Construction Cluster CFDA Number: 20.205 Federal Agency: U.S. Department of Transportation Pass-through: California Department of Transportation Award Year: 2021-2022 Compliance Requirement(s): Procurement, Suspension, and Department Finding Summary: Th...

Finding 2022-001 Program: Highway Planning and Construction Cluster CFDA Number: 20.205 Federal Agency: U.S. Department of Transportation Pass-through: California Department of Transportation Award Year: 2021-2022 Compliance Requirement(s): Procurement, Suspension, and Department Finding Summary: The City?s written policy and procedures for purchasing were not updated to incorporate the applicable Uniform Guidance requirements of sections 200.318 through 200.327 that apply to the procurement action based on the method of procurement. Responsible Individuals: Kelly Sessions, Director of Administrative Services Corrective Action Plan: The City is working to update its written procurement policies and procedures to incorporate the applicable requirements identified in sections 200.318 through 200.327 of the Uniform Guidance that apply based on the procurement action and the method of procurement as required by section 200.318(a). Anticipated Completion Date: September 30, 2023

View Audit 46554

Finding 39483 (2022-004)

Significant Deficiency 2022

School District of Colby

WI

Questioned Costs Cash Management Matching / Level of Effort / Earmarking

2022-004 ? Education Stabilization Fund ? Prevailing wage rate requirements Criteria: Wage rate requirements apply to the Education Stabilization Fund when laborers and mechanics employed by contractors or subcontractors work on construction contracts more than $2,000. Laborers must be paid wages ...

2022-004 ? Education Stabilization Fund ? Prevailing wage rate requirements Criteria: Wage rate requirements apply to the Education Stabilization Fund when laborers and mechanics employed by contractors or subcontractors work on construction contracts more than $2,000. Laborers must be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor (DOL). Nonfederal entities shall include in their contracts, subject to wage rate requirements, a provision that the contractor or subcontractor comply with those requirements and the DOL regulations. This includes a requirement for the contractor or subcontractor to submit to the District weekly payrolls and a statement of compliance (certified payrolls). Condition: There was one Education Stabilization Fund construction project performed by a subcontractor. Grant expenditures for the project paid by the Education Stabilization Fund totaled $263,826. There was not a prevailing wage clause in the contract and certified payrolls were not received. Cause: The District was not aware that wage rate requirements applied to the construction project until after it was completed. The District did verify that prevailing wage rates were paid by the contractor during the project; however, they did not obtain certified payrolls. Effect: A reimbursement request was made for expenditures that did not comply with wage rate requirements. Questioned Costs: $263,826 Auditor?s Recommendation: Establish controls to comply with wage rate requirements related to the Education Stabilization Fund. Grantee Response: The District will comply with the wage rate requirements for the Education Stabilization Fund going forward. Contact Person: Brian Zaleski Anticipated Completion: June 30, 2023

View Audit 45766 Questioned Costs: $1

Finding 39448 (2022-001)

None 2022

City of Bangor

ME

Matching / Level of Effort / Earmarking

Management response/corrective action: The City began to develop the required written procedures; however, significant staffing losses and turnover curtailed the process. As positions are re-filled, Management will make the completion of the written procedures a priority in all areas that administer...

Management response/corrective action: The City began to develop the required written procedures; however, significant staffing losses and turnover curtailed the process. As positions are re-filled, Management will make the completion of the written procedures a priority in all areas that administer federal grants

View Audit 45635

Corrective Action Plans

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