Corrective Action Plans

Finding 34683 (2022-002)

Material Weakness 2022

MA

Material Weakness

The Organization will establish a monthly procedure to perform all allocations from administrative departments to programs and ensure proper sign-off of allocations.

View Audit 32401

Finding 34682 (2022-003)

Significant Deficiency 2022

Suffolk County, New York

NY

Questioned Costs Eligibility Student Financial Aid

REFERENCE # 2022-003 ELIGIBILITY FOR INDIVIDUALS ? NONCOMPLIANCE Program ADOPTION ASSISTANCE TITLE IV-E (Assistance Listing # 93.659) Identification Number(s) 18000 Finding New York State has enacted legislation which allows payments to be made for the care and maintenance of children when they are ...

REFERENCE # 2022-003 ELIGIBILITY FOR INDIVIDUALS ? NONCOMPLIANCE Program ADOPTION ASSISTANCE TITLE IV-E (Assistance Listing # 93.659) Identification Number(s) 18000 Finding New York State has enacted legislation which allows payments to be made for the care and maintenance of children when they are adopted. Suffolk County Department of Social Services (the ?Department?) provides a monthly adoption subsidy payment mandated by law for the care, maintenance, and/or medical needs of a child who fits the definition of handicapped or hard-to-place as defined by New York State law and regulations. Subsidy payments are available to all eligible children until the age of 21 regardless of the adoptive parent?s income. These payments are discontinued only when it is determined by a social service official that the adoptive parent(s) is no longer legally responsible for the support of the child or that the child is no longer receiving any support from the parent(s). Of the sixty (60) files selected for testing: ? Five (5) case file did not include the Home Studies narrative; and one (1) case file did not include the Criminal check form. Therefore, we were not able to determine if the eligible participants met all the eligibility criteria. Questioned Costs Cannot be determined. Recommendation We recommend the Department strengthen its monitoring controls over the adoption assistance case files to ensure the timely and accurate determination of eligibility. Corrective Action Plan With regards to the Criminal check form: Corrective Action Plan: It was found that one (1) case file did not include the criminal check form. The criminal check forms for this case was conducted when the children were in Foster Care and the results were included in the Foster Home record. Foster Home records are purged after eight (8) years of the home closing and no longer available. Currently: The criminal record check is included in the Adoption Subsidy file upon adoption as well as maintained in our Adoption vendor files. With regards to the Home Study narrative: Corrective Action Plan: It was found that five (5) cases did not include the Home Study narrative. The Home Study narratives for these case files were conducted when the homes were first certified as Foster Homes and were included in the Foster Home case record. Foster Home records are purged after eight (8) years of the home closing and no longer available. Currently: The Home Study narrative is included in the Adoption Subsidy file upon adoption as well as maintained in our Adoption vendor files. Action Date Record Check ? 2018 Home Study ? 2021 Final Implementation Date Record Check ? 2039 Home Study ? 2042 Name And Phone # Of Person Responsible For Implementation Carleen Newlands, Division Administrator 631-854-9626

View Audit 31089 Questioned Costs: $1

Finding 34680 (2022-004)

Significant Deficiency 2022

Suffolk County, New York

NY

Questioned Costs Eligibility Subrecipient Monitoring

REFERENCE # 2022-004 ELIGIBILITY FOR INDIVIDUALS ? NONCOMPLIANCE Program LOW-INCOME HOME ENERGY ASSISTANCE (ALN # 93.568) Identification Number(s) 21-LCM-15, 21-LCM-23, 22-LCM-06, and 23-LCM-01 Finding The New York State Office of Temporary and Disability Assistance is responsible for Low-Income Ene...

REFERENCE # 2022-004 ELIGIBILITY FOR INDIVIDUALS ? NONCOMPLIANCE Program LOW-INCOME HOME ENERGY ASSISTANCE (ALN # 93.568) Identification Number(s) 21-LCM-15, 21-LCM-23, 22-LCM-06, and 23-LCM-01 Finding The New York State Office of Temporary and Disability Assistance is responsible for Low-Income Energy assistance programs that provide assistance and support to eligible families and individuals. The Home Energy Assistance Program (HEAP) helps eligible New Yorkers heat and cool their homes. An eligibility family may receive one regular HEAP benefit per program year and could also be eligible for emergency HEAP benefits if you are in danger of running out of fuel or having utility service shut off. Of the sixty (60) files selected for testing: ? One (1) case file did not include the required documentation to support eligibility for HEAP. Therefore, we were not able to determine if the eligible participants met all the eligibility criteria. Questioned Costs Cannot be determined. Recommendation We recommend the Department strengthen its monitoring controls over the Low-Income Home Energy case files to ensure the timely and accurate determination of eligibility. Corrective Action Plan Staff will be reminded of the importance of scanning all applications and required documentation into the Imaging and Enterprise Document Repository to ensure that a complete and accurate case file is kept electronically for all cases. Action Date 9/20/2023 Final Implementation Date 2024 Name And Phone # Of Person Responsible For Implementation Loreta Keller 631-854-9920

View Audit 31089 Questioned Costs: $1

Finding 34679 (2022-005)

Material Weakness 2022

Suffolk County, New York

NY

Questioned Costs Reporting Cash Management

REFERENCE # 2022-005 Other- Basis of Accounting ? Material Weakness Program EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ALN # 93.323) Identification Number(s) 6831-01 Finding The Suffolk County Department of Health Services (the ?Department?) receives Epidemiology and Laboratory ...

REFERENCE # 2022-005 Other- Basis of Accounting ? Material Weakness Program EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ALN # 93.323) Identification Number(s) 6831-01 Finding The Suffolk County Department of Health Services (the ?Department?) receives Epidemiology and Laboratory Capacity for Infectious Diseases funds from Health Research, Inc. (the ?Agency?). The Department reports to the Agency on an accrual basis, as required by the Agency. The County?s Schedule of Expenditures of Federal Awards is presented on the accrual basis of accounting. The Department provides all supporting documents to the Agency for reimbursement. Of the sixty (60) files selected for testing: ? We noted that the Department submitted four (4) allowable invoices in the amount of $549,538, which were incurred and dated in the prior year. The Department recorded the expenditures and revenue in the 2022 financial statements. These invoices were also added to the Schedule of Expenditures of Federal Awards in calendar year ended December 31, 2022. Questioned Costs Cannot be determined. Recommendation We recommend the Department report program expenditures on the Schedule of Expenditures of Federal Awards on the same basis as the County. Corrective Action Plan During year end processing, the Suffolk County Department of Health Services, when entering vouchers into the financial system, will ensure items to be accrued will contain the letter ?A? as a prefix to the voucher number. The department will also check to ensure all items that should be accrued, are in fact accrued prior to year end closing. In addition, the department will confirm the date entered in the financial system, reflects the proper year in which the expense and associated revenue should be recorded. When preparing the annual Schedule of Expenses of Federal Awards (?SEFA?). The department will reconcile expense reports with the expenses reported on the annual SEFA. Action Date September 20, 2023 Final Implementation Date December 31, 2023 Name And Phone # Of Person Responsible For Implementation Susan Hodosky 631-854-0182

View Audit 31089 Questioned Costs: $1

Finding 34674 (2022-001)

None 2022

West Virginia Public Transit Association

WV

Reporting § 200.512

DATA COLLECTION FORM COMPLIANCE Department of Health and Human Services 93.788 The State Opioid Response Transportation Project Manager will complete and submit all future annual Single Audits to the Federal Audit Clearinghouse prior to the required deadline to ensure all compliance requirements are...

DATA COLLECTION FORM COMPLIANCE Department of Health and Human Services 93.788 The State Opioid Response Transportation Project Manager will complete and submit all future annual Single Audits to the Federal Audit Clearinghouse prior to the required deadline to ensure all compliance requirements are met beginning with the Single Audit Reporting Package for fiscal year ending June 30, 2023 prior to the March 31, 2024 deadline.

View Audit 31088

Finding 34673 (2022-004)

Significant Deficiency 2022

West Virginia Public Transit Association

WV

Reporting Internal Control / Segregation of Duties

CONTROLS OVER GRANT REPORTING Department of Health and Human Services 93.788 Management within West Virginia Public Transit Association appreciates and shares the auditors? concern with integrity as it relates to controls over grant reporting. The State Opioid Response Transportation Project Manager...

CONTROLS OVER GRANT REPORTING Department of Health and Human Services 93.788 Management within West Virginia Public Transit Association appreciates and shares the auditors? concern with integrity as it relates to controls over grant reporting. The State Opioid Response Transportation Project Manager will submit all future grant reports to the West Virginia Public Transit Association Treasurer for review prior to submission to grantor. The Treasurer will document approval in writing. This will begin with the quarter ending September 29, 2023.

View Audit 31088

Finding 34672 (2022-003)

None 2022

West Virginia Public Transit Association

WV

Reporting

GRANT REPORTING RECONCILIATION Department of Health and Human Services 93.788 Program management will implement policies and procedures to ensure proper grant reporting reconciliation. The State Opioid Response Project Manager will reconcile all reports submitted to the grantor to the underlying acc...

GRANT REPORTING RECONCILIATION Department of Health and Human Services 93.788 Program management will implement policies and procedures to ensure proper grant reporting reconciliation. The State Opioid Response Project Manager will reconcile all reports submitted to the grantor to the underlying accounting records used to prepare the schedule of expenditures of federal awards. As of fiscal year 2022 the State Opioid Response Project Manager initiates and completes all reconciliations. Prior to this date the West Virginia Public Transit Association experienced a high personnel turnover rate with multiple individuals completing reconciliations. Additionally, the State Opioid Response Project Manager will work with all participating transit agencies to ensure timely submission of quarterly expenses so reconciliations accurately portray expenses incurred during that time period.

View Audit 31088

Finding 34671 (2022-002)

None 2022

West Virginia Public Transit Association

WV

Reporting

TIMELY GRANT REPORTING Department of Health and Human Services 93.788 The State Opioid Response Transportation Project Manager will work with all participating transit agencies to ensure expenses are submitted prior to the quarter ending so reconciliation reports may be filed with the grantor 15 day...

TIMELY GRANT REPORTING Department of Health and Human Services 93.788 The State Opioid Response Transportation Project Manager will work with all participating transit agencies to ensure expenses are submitted prior to the quarter ending so reconciliation reports may be filed with the grantor 15 days after the conclusion of the quarter. For the fiscal year ending June 30, 2023 a policy was enacted requiring all participating transit agencies to submit monthly expenses to the State Opioid Response Transportation Project Manager by the 10th of the following month to ensure timely grant reporting.

View Audit 31088

Finding 34669 (2022-003)

None 2022

Boys & Girls Clubs in Tennessee

TN

Reporting Subrecipient Monitoring Internal Control / Segregation of Duties § 200.414 § 200.502

Name of Responsible Individual(s): Jason Penegar, BGCA Vice President ? Controller Shelby Mahoney, Accounting Manager - State Alliances Corrective Action: Management will review grant agreements to confirm whether funding received from private entities are federal funds that should be reported on th...

Name of Responsible Individual(s): Jason Penegar, BGCA Vice President ? Controller Shelby Mahoney, Accounting Manager - State Alliances Corrective Action: Management will review grant agreements to confirm whether funding received from private entities are federal funds that should be reported on the SEFA. Anticipated Completion Date: December 31, 2023

View Audit 34598

Finding 34667 (2022-002)

Significant Deficiency 2022

Boys & Girls Clubs in Tennessee

TN

Subrecipient Monitoring Cash Management Reporting

Individual Responsible for Corrective Action Plan: Whitney Holliday, Director of Club Financial Services Corrective Action: Previous Process: The previous process was created prior to the current admin becoming the dedicated Financial Services leader on the Boys & Girls Clubs in TN/TN Alliance admi...

Individual Responsible for Corrective Action Plan: Whitney Holliday, Director of Club Financial Services Corrective Action: Previous Process: The previous process was created prior to the current admin becoming the dedicated Financial Services leader on the Boys & Girls Clubs in TN/TN Alliance admin team. All changes took place over the 2022/2023 grant cycles. Current Process: The previous process was overhauled to our current process in Q1 of 2022. Training and updates to the process were performed with 20 organizations throughout the year. We also implemented better direct communication with admin/staff 1:1s and a quarterly financial update call to continue training and best practice sharing. Process Update: A process update will be implemented beginning with July 2023 reimbursement requests/submissions to funders. These updates will be shared with individual Clubs with an expectation of full implementation by the end of Q3 2023. The admin will enhance its policies and procedures over sub-recipient monitoring to ensure accurate invoicing. -All reimbursement requests due from the Clubs by the 15th of each month o Previous Process: ? Requests were either loaded in the shared drive or emailed directly to the admin. Requests were consistently late and admin would communicate with each Club to see if they submitted something but it was missed. o Current Process: ? Calendar reminders are disbursed to all financial contacts with the deadlines clearly defined ? All submissions must be made in the shared drive. No email reimbursement requests are allowed. ? Admin no longer reached out to Clubs if nothing is loaded in the shared drive to process by the deadline ? Direct communication opened and established between Club financial leaders and admin financial leader to ensure all deadlines are met o Process Update: ? No update is needed ? Reimbursement Request/Cover Sheet o Previous Process: ? Submissions were processed based on a spreadsheet that the Clubs tracked in the shared drive. ? Manual verification of lines requested o Current Process: ? A cover sheet detailing the calculations of each line in the reimbursement request is required with each submission. Acknowledgment by Clubs that they have included/not included (timesheets signed in 3 places, receipts with no sales tax or other unallowable expenses, request submitted by the 15th of each month) via check boxes prior to authorized signature and date. ? All salary and benefit calculations must be completely detailed in the supporting documentation. This has remained difficult with all 20 organizations having different pay structures, paycheck layouts, benefit providers, etc. ? All supporting documentation must be present at the time of processing or line item requests are removed from overall submission. ? All submissions are compiled and sent to funders by their deadline on a monthly basis o Process Update: ? Additional calculation details will now be required for all submissions. We will add a separate box for the percentage breakdown to be charged to each grant to match supporting documentation exactly. ? All communication of errors will be in writing and detailed notes will be kept. No more phone conversations about corrections unless also documented in writing. ? If there are any unclear calculations in the request, it will be sent back to the Club to submit the following month. This will take the liability for the error off the admin and place it back with the Club. ? We will no longer allow miscellaneous benefits (other than payroll taxes) as an allowable expense for reimbursement as they are difficult to verify. ? 1:1 training will be conducted with each Club prior to their first reimbursement request for new grant cycles. With turnover and task sharing in our organization, this will ensure direct training and increase compliance. ? Quarterly financial update calls will be longer/more specific. ? We will no longer allow Clubs to combine requests over multiple months. This inconsistency tends to lead to errors. ? Additional admin support has been added to decrease the number of requests being processed by one individual per month. We have hired an additional staff member. ? Status of Funds o Previous Process: ? Clubs kept up with their budgets/available balances themselves o Current Process: ? Admin updates a running spreadsheet in the shared drive after each month's submission to ensure Clubs are aware of their available balances for each grant o Process Update: No update is needed Anticipated Completion Date: September 30, 2023

View Audit 34598

Finding 34664 (2022-003)

Significant Deficiency 2022

Fort Bragg Schools Cafeteria Fund

NC

Cash Management School Nutrition Programs Significant Deficiency

Finding: 2022-003 Cash Management Name of Contact Person: Ms. Robin Norwood Corrective Action: Automation clerk will work with NAF administration personnel to provide management of cash. Proposed Completion Date: August 21, 2023

View Audit 34592

Finding 34663 (2022-002)

Significant Deficiency 2022

Fort Bragg Schools Cafeteria Fund

NC

Internal Control / Segregation of Duties Significant Deficiency

Finding: 2022-002 Segregation of Duties Name of Contact Person: Mike Riles and John McKnight Corrective Action: Duties will be divided equally within the Central Office. Proposed Completion Date: August 21, 2023

View Audit 34592

Finding 34662 (2022-001)

Significant Deficiency 2022

Fort Bragg Schools Cafeteria Fund

NC

Significant Deficiency Internal Control / Segregation of Duties

Finding: 2022-001 Financial Statement Preparation Name of Contact Person: Ms. Robin Norwood Corrective Action: The Financial administration portion of the office will be turned over to NAF (Non appropriated Funds) at the start of school. Proposed Completion Date: August 21, 2023

View Audit 34592

Finding 34661 (2022-001)

None 2022

Ideo.org

CA

Reporting

Corrective Action Plan For the Year Ended December 31, 2022 Finding: 2022-001 Preparation of the Schedule of Expenditures of Federal Awards Criteria and Condition Pursuant to the requirement set forth in the compliance requirements of Title 2 Subtitle A Chapter II Part 200 Subpart F ?200.510, the ...

Corrective Action Plan For the Year Ended December 31, 2022 Finding: 2022-001 Preparation of the Schedule of Expenditures of Federal Awards Criteria and Condition Pursuant to the requirement set forth in the compliance requirements of Title 2 Subtitle A Chapter II Part 200 Subpart F ?200.510, the Schedule of Expenditures of Federal Awards must include the total federal awards expended. The Organization did not include all federal expenditures on its Schedule of Expenditures of Federal Awards. Questioned Cost There were no questioned costs associated with this finding. Cause/Effect The Organization did not have complete procedures documented to prepare the Schedule of Expenditures of Federal Awards. Repeat Finding This finding is not a repeat finding. Recommendation We recommend that the Organization improve its tracking of federal awards to ensure that all amounts are properly included in the Schedule of Expenditure of Federal Awards. View of responsible officials Management agrees with the recommendation. Planned Corrective Action IDEO.org will implement a system where the Partnerships team will inquire all incoming partners around whether or not the source of funding is a federal award. Depending on that reply, the Finance team will be alerted via a tracking field in our opportunities database. Implementation Date of Plan January 1, 2023 Responsible Official Stephanie Wei Contact Information for Responsible Official stephanie@ideo.org

View Audit 33166

Finding 34659 (2022-002)

Significant Deficiency 2022

Dallas County

TX

Reporting Subrecipient Monitoring Significant Deficiency

Finding 2022-02: Control and Compliance Finding ? Significant Deficiency Coronavirus State and Local Fiscal Recovery Funds ? Reporting ALN #21.027 ? Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Recommendation? Management should ensure that they have a mechanism for tracking the reporti...

Finding 2022-02: Control and Compliance Finding ? Significant Deficiency Coronavirus State and Local Fiscal Recovery Funds ? Reporting ALN #21.027 ? Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Recommendation? Management should ensure that they have a mechanism for tracking the reporting requirements and activity occurring in each reporting period. Management should also ensure all submitted reports are properly reviewed for all reporting requirements. Responsible Party?Charles Reed, Hector Faulk, and Darcy Cohen ? ARP Team Corrective Action Plan? The Department agrees with the finding of the single audit and will implement the following: 1. Increase frequency of meetings with Grants Audit staff from monthly to biweekly to ensure approved projects and budgeted amounts are in the General Ledger/PPM module, that is used to provide cumulative obligations and expenditures reports including discussion of any reconciliation items as regards to reporting. 2. Continue to ensure Grants Audit reviews and approves quarterly and annual reports for timely submission to the U.S. Treasury by ARP Team 3. There will be two preparers of each report- the Senior Policy Analyst and the Special Projects Manager- to help capture all grant activity, including the reporting period obligations and expenditures. 4. ARP Team Director (Assistant County Administrator) will review draft reports and document the review before submission to confirm they meet all reporting requirements and accurately reflect cumulative obligations and expenditures. 5. ARP Management will meet biweekly to discuss the tracking of grant activity for each reporting period and any updated or new reporting requirements.

View Audit 32407

Finding 34656 (2022-003)

Significant Deficiency 2022

Dallas County

TX

Cash Management HUD Housing Programs Significant Deficiency

Finding 2022-03: Special Tests ? Required Certifications and HUD Approvals and Environmental Reviews ? Significant Deficiency in Controls over Compliance and Noncompliance ALN #14.218? Community Development Block/Entitlement Grants Recommendation? Management should ensure that they have a mechanism ...

Finding 2022-03: Special Tests ? Required Certifications and HUD Approvals and Environmental Reviews ? Significant Deficiency in Controls over Compliance and Noncompliance ALN #14.218? Community Development Block/Entitlement Grants Recommendation? Management should ensure that they have a mechanism for storing and backing up documentation pertaining to environmental review Responsible Party? Department of Planning and Development Corrective Action Plan? ? A Planning and Development staff member will attend HUD trainings on environmental reviews. That staff will complete environmental reviews before acceptance by supervisory staff and before any federal funds are expended. ? Beginning in FY23-24 all upcoming environmental reviews, including exempt activities, will be on HEROS, the system of record for HUD environmental reviews. Planning and Development will begin to implement these corrective actions immediately or on the timeline identified in the corrective action itself. Responsible Party: Luis Tamayo, Director of Planning and Development

View Audit 32407

Finding 34655 (2022-004)

Significant Deficiency 2022

Dallas County

TX

Subrecipient Monitoring Reporting

Finding 2022-04: Special Test ? Reporting ? Significant Deficiency in Controls over Compliance and Noncompliance ALN #14.218? Community Development Block/Entitlement Grants) Recommendation? Management should ensure that they have a mechanism for reporting subaward data in the FSRS. Responsible Party...

Finding 2022-04: Special Test ? Reporting ? Significant Deficiency in Controls over Compliance and Noncompliance ALN #14.218? Community Development Block/Entitlement Grants) Recommendation? Management should ensure that they have a mechanism for reporting subaward data in the FSRS. Responsible Party? Department of Planning and Development Corrective Action Plan?Planning and Development staff will contact its HUD field office representative for guidance and consultation on FFATA reporting requirements and will ensure compliance will be met by 9/30/2023. Planning and Development will begin to implement these corrective actions immediately or on the timeline identified in the corrective action itself. Responsible Party: Luis Tamayo, Director of Planning and Development

View Audit 32407

Finding 34650 (2022-002)

Significant Deficiency 2022

Association of Africans Living in Vermont, Inc.

VT

Management agrees with the recommendation and will ensure appropriate supporting documentation is obtained, check request forms are completed and approved in accordance with policy, and payroll is charged based on actual hours.

View Audit 24185

Finding 34649 (2022-001)

Significant Deficiency 2022

Association of Africans Living in Vermont, Inc.

VT

Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking § 200.300 § 200.302 § 200.305 § 200.318 § 200.319

Management agrees with the recommendation and has incorporated policy updates within the September 2023 updated policies and procedures to ensure compliance with required regulations. AALV will continue to update its policies to meet regulatory requirements.

View Audit 24185

Finding 34647 (2022-001)

Significant Deficiency 2022

South Carolina Victim Assistance Network

SC

HUD Housing Programs Reporting Significant Deficiency

THE DUTIES WILL BE SEGREGATED AS MUCH AS POSSIBLE AND THE BOARD OF DIRECTORS WILL REMAIN INVOLVED IN THE FINANCIAL AFFAIRS OF THE COMPANY TO PROVIDE OVERSIGHT AND INDEPENDENT REVIEW FUNCTIONS.

View Audit 29882

Finding 34646 (2022-002)

Significant Deficiency 2022

March of Dimes INC

VA

Procurement, Suspension & Debarment § 200.318

Although sole source and competitive bid information were obtained, they were not located in a centralized location and the written supporting approvals were not maintained. By the end of October 2023, Management will update, enforce, and retrain team members on procurement policies to include compe...

Although sole source and competitive bid information were obtained, they were not located in a centralized location and the written supporting approvals were not maintained. By the end of October 2023, Management will update, enforce, and retrain team members on procurement policies to include competitive bid documentation and record retention requirements. The required supporting documentation will also be housed in a centralized location and Management will perform periodic reviews to ensure it is properly maintained. To further expand training, by the end of October 2023, all key finance and program personnel will also complete Federal Grants Management training offered by the CDC Foundation.

View Audit 24184

Finding 34645 (2022-001)

Significant Deficiency 2022

March of Dimes INC

VA

Cash Management Significant Deficiency § 200.303

Due to transitions in personnel and systems, written support for the approval of a request for reimbursement was not available. A new Director of Grants Accounting was hired in August 2023 and has reviewed and been trained on the cash management policy. Effective October 2023, written supporting d...

Due to transitions in personnel and systems, written support for the approval of a request for reimbursement was not available. A new Director of Grants Accounting was hired in August 2023 and has reviewed and been trained on the cash management policy. Effective October 2023, written supporting documentation of the review and approval of requests for reimbursement will be obtained and maintained by Grant Accounting staff, in accordance with March of Dimes policy and federal cash management requirements.

View Audit 24184

Finding 34644 (2022-002)

None 2022

Morris County Usd 417

KS

Questioned Costs Allowable Costs / Cost Principles Procurement, Suspension & Debarment § 200.403

The Board will require approval for such expenditures made in short succession and for the bid process to be followed as required by law when the ultimate result of the transaction is a purchase of goods or services of an amount exceeding $20,000.

View Audit 29881 Questioned Costs: $1

Finding 34643 (2022-001)

Material Weakness 2022

Morris County Usd 417

KS

Procurement, Suspension & Debarment

The Board will require approval for such expenditures made in short succession and for the bid process to be followed as required by law when the ultimate result of the transaction is a purchase of goods or services of an amount exceeding $20,000.

View Audit 29881

Finding 34642 (2022-001)

Significant Deficiency 2022

Marjaree Mason Center, Inc.

CA

Questioned Costs Procurement, Suspension & Debarment § 200.320

To Whom It May Concern, As required by the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States and Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, a...

To Whom It May Concern, As required by the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States and Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), we have provided below our response and corrective action plan addressing the finding in the Report of Independent Auditors on Compliance for the Major Federal Program and Report on Internal Control Over Compliance Required by the Uniform Guidance for the year ended September 30, 2022. Response and Corrective Action Plan Finding 2022-001: Department of Housing and Urban Development - Continuum of Care Program - Assistance Listing No. 14.267; Grant period: Year Ended December 31, 2022. Cause: Management obtained rate quotations from an adequate number of vendors, but did not retain sufficient documentation and did not perform a formal assessment to proceed with the purchase. Contact Person: Marcus Martin, Director of Finance Management Response: The Marjaree Mason Center (MMC) did not correctly document the purchase of a new vehicle including having justification on the selection of the vendor. When researching the purchase of the vehicle, MMC researched different options for the vehicle, but did not keep the documentation of the research. Effective immediately, MMC has implemented new procedures when it comes to procedures for any contracts/invoices over $10,000. The Manager submitting the request much attach at least three quotes and written justification approved by the Director of Finance and/or Executive Director before the contract is signed or payments are released. Sincerely, Marcus Martin Director of Finance Marjaree Mason Center marcus@mmcenter.org

View Audit 24657 Questioned Costs: $1

Corrective Action Plans

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