Corrective Action Plans

Finding 308694 (2022-067)

Material Weakness 2022

State of Colorado

CO

Subrecipient Monitoring Matching / Level of Effort / Earmarking Reporting § 200.1

(A) CDHS agrees that it needs to it needs to correct the automated reporting process from the eClearance system used to gather data needed for our FFATA reporting. The department thought that the reports obtained from eClearance were complete and relied on them as the basis of our reporting. Upon in...

(A) CDHS agrees that it needs to it needs to correct the automated reporting process from the eClearance system used to gather data needed for our FFATA reporting. The department thought that the reports obtained from eClearance were complete and relied on them as the basis of our reporting. Upon investigation we found that an internal process change enacted during the implementation of another system at the start of the pandemic was the cause of the data discrepancy. This occurred because the new system made the routing in eClearance after a certain point unnecessary for internal processing so this stopped. It was unknown that this further routing to archive files in eClearance was the trigger for eClearance to push out FFATA report data. Since the department has been able to identify the cause we are able to immediately remedy the problem and ensure that all processes are in sync to ensure accurate and complete FFATA data is contained in automated reporting processes. The department will catch up on FFATA reporting that was missed during this time frame. (B) The department agrees that it needs to implement procedures to validate that data derived from automated processes used as a basis for FFATA reporting should be periodically validated against another data source. To do this the department will create and implement procedures to use CORE reports of encumbrance data referencing subrecipient object codes and tie this to information received from the automated eClearance report. Doing this will validate that the data provided from eClearance is a complete listing of all FFATA reportable subrecipient awards, and thus is a valid source to base FFATA reporting on. This will also help us monitor the process in case any future inadvertent changes are made to processes that could cause data validity issues. (C) CDHS agrees that a supervisory review is needed over the FFATA reporting process in order to ensure more consistency, accuracy and timeliness in reporting processes and standards. The department is currently developing procedures that will allow for more oversight of the FFATA reporting through supervisory reviews and cross training staff on FFATA reporting duties. Supervisory reviews will help ensure that reporting is completed in line with reporting procedures and timeframes and can be a second set of eyes to ensure that information appears accurate and adds analytical judgement value (example - a supervisor might see that July typically has high volume, but this July volume is low, why). In addition, the department is taking this opportunity to cross train other staff on the process so that more individuals can be involved which leads to more transparency over processes allowing various individuals to notice if something isn't working as designed. These new procedures are being developed and implemented as the department catches up on reporting subrecipient awards that were missed since the automated process stopped working.

View Audit 282464

Finding 308689 (2022-069)

Material Weakness 2022

State of Colorado

CO

Equipment & Real Property Management Internal Control / Segregation of Duties Procurement, Suspension & Debarment § 200.303

(B) The Department agrees to develop and implement policies and procedures requiring Department staff to perform reconciliations of recipient agencies? and Regional Food Banks? physical inventories to the Web-based Supply Chain Management system to ensure inventory records are complete and accurate....

(B) The Department agrees to develop and implement policies and procedures requiring Department staff to perform reconciliations of recipient agencies? and Regional Food Banks? physical inventories to the Web-based Supply Chain Management system to ensure inventory records are complete and accurate. Starting in January 2021 the Department began developing a position description for an Inventory Specialist with the focus of ensuring accurate and thorough accounting of all year-end inventory and reconciliations. The position was hired in April 2021. Due to the implementation of the inventory database and the timing of beginning and ending inventories, the Department anticipates being able to do a full reconciliation of inventories by December 2022. (C) The Department agrees to develop and implement a tracking system for food inventory at recipient agencies and Regional Food Banks using the Web Supply Chain Management system receipts as the basis of food received, including the maintenance of supporting documents. The Department is undertaking an inventory overhaul which includes implementing a new inventory database and creating and hiring an Inventory Specialist. The Department recognized the need for inventory software and started the process of obtaining it in June 2020. In May 2021, the Department received a signed licensing agreement for a new database which is expected to be implemented in six months per an OIT timeline. In addition to the database, the Department recently hired a new Inventory Specialist position. This position will lead the development of policies, procedures, inventory reconciliations, and monthly report management. Once the Inventory Specialist has a comprehensive understanding of federal and state policy and the new database software, the Department will develop policies and procedures, training for partner agencies, and roll out new requirements for the tracking and reconciliation of program inventories.

View Audit 282464

Finding 308688 (2022-068)

Material Weakness 2022

State of Colorado

CO

Reporting Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.1 § 200.38 § 200.510

(A) CDHS agrees to enhance internal controls over monthly P-EBT reporting to better ensure accuracy. P-EBT is a new program derived from pandemic funding. Being a new program with a lack of federal guidance at implementation, and urgency to get the funds disbursed program staff had to learn about th...

(A) CDHS agrees to enhance internal controls over monthly P-EBT reporting to better ensure accuracy. P-EBT is a new program derived from pandemic funding. Being a new program with a lack of federal guidance at implementation, and urgency to get the funds disbursed program staff had to learn about the nuances of the program and the reporting requirements as it was being implemented. During implementation we recognized that there are some inherent differences with P-EBT from other benefit programs which caused processes to have to be adjusted slightly. Additionally, timing of federal report filing for the P-EBT program is not in synch with our other processes and associated federal reporting requirements and deadlines. This makes it impossible to ensure reconciliation procedures are performed before filing occurs, which is one of our typical internal controls. As a compensating internal control CDHS will ensure that supervisory review processes are performed over P-EBT reporting, and that P-EBT reporting is reconciled to other sources (CBMS and CFMS) as soon as possible after reporting is available. If changes are discovered CDHS will make adjustments to filed P-EBT reports as needed based on reconciliation findings, and communicate changes to necessary parties. (B) CDHS will work to ensure better coordination between program activities and the accounting section relating to federal reporting changes. Accounting will iterate the importance of timely informing the accounting staff when changes are made to program filed federal reports. This message will be delivered in periodic fiscal meetings and identified on the closing calendar. The P-EBT program will ensure that corrections are communicated to accounting on any updates completed on the FNS-292-B report upon discovery, and no later than 30 days after the reporting period. (C) CDHS will ensure that review and approval processes are occurring as designed at various points in the process leading up to entry into CORE. As part of the Requisition (RQS) approval process program and accounting staff independently approve that the correct direct or subrecipient object code is used. These approved RQS transactions are then transitioned into encumbrance documents that drive which object code future expenditures will be booked to. For CCDF transactions related to this finding, both the OEC and Accounting teams inadvertently approved an incorrect object code in 4 RQS's. Staffing shortages coupled with a large increase in workload related to pandemic funding contributed to this oversight. To correct OEC and Accounting will train new staff, periodically familiarize themselves with the appropriate object codes, and perform quality assurance review over object codes before applying approval in CORE. The K1 is compiled from balances derived from expenditure data recorded in CORE. The compilation of the K1 relies on the fact that expenditure balances are accurate, and that prior reviews and approvals of individual transactions have occurred as designed. The K1 currently goes through various levels of review focusing on balance level validation coupled with analytical procedures. To enhance the review process, CDHS will ensure analytical procedures include line level expenditure comparison at the direct and subrecipient levels.

View Audit 282464

Finding 307927 (2022-001)

Significant Deficiency 2022

City of San Bernardino Municipal Water Department

CA

GSA_MIGRATION

View Audit 282255

Finding 307926 (2022-001)

Material Weakness 2022

East Bay Municipal Utility District

CA

GSA_MIGRATION

View Audit 282253

Finding 307925 (2022-001)

Material Weakness 2022

City of Chula Vista

CA

GSA_MIGRATION

View Audit 282251

Finding 307924 (2022-002)

Significant Deficiency 2022

City of Riverside

CA

GSA_MIGRATION

View Audit 282250

Finding 307923 (2022-001)

Significant Deficiency 2022

City of Riverside

CA

Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles

February 2, 2023 Cognizant or Oversight Agency for Audit The City of Riverside respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Lance, Soll & Lunghard, LLP 203 N. Brea Blvd, Suite 203 Brea, CA 9282...

February 2, 2023 Cognizant or Oversight Agency for Audit The City of Riverside respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Lance, Soll & Lunghard, LLP 203 N. Brea Blvd, Suite 203 Brea, CA 92821 Audit period: 07/01/2021 to 06/30/2022 The findings from the June 30, 2022, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. 2022-001 ? Significant Deficiency and Compliance Finding: Timeliness of Payments made to Subrecipients Federal Award Information Federal agencies: U.S. Department of Housing and Urban Development Program Title: Emergency Solutions Grant Program Award Numbers: E-20-MW-06-0538 and E-21-MC-06-0538 Award Years: 2021-2022 Criteria: The U.S. Department of Housing and Urban Development (HUD) requires that payments to subrecipients for allowable costs be made within 30 days after receiving the subrecipient?s complete payment request. Condition: The City did not comply with the 30-day time period requirement for two of its subrecipients since payments to subrecipients for allowable costs were issued 42 days and 46 days after the City received the payment requests. The City has a total of five subrecipients for the program. Cause of Condition: Per inquiry with the Housing Authority Manager, the invoices were not submitted within the required timeframe because purchase orders had to be created before payment to the subrecipient could be processed. Effect or Potential Effect of Condition: The creation of purchase orders prior to the payments to subrecipients being issued led to some delays in the issuance of the payment. Questioned Costs: None. Context: For the year being audited, the payments that were late were the first payment to these subrecipients since no other payment request related to the program appear to have been submitted late. Repeat Finding: No. Recommendation: We recommend that the City implement a process to ensure that payments to subrecipients be issued within the 30-day time period as required by the Compliance supplement. Management?s Response and Corrective Action: The City is taking corrective action to ensure that purchase requisitions are completed timely and proactive communication from the originating department on the status of purchase orders is provided more frequently to ensure that vendors are paid within 30 days after receiving the subrecipient?s complete payment request. The name of the contact person responsible for the corrective action: Michelle Davis. The anticipated completion date for the corrective action: February 28,2023. If the Cognizant or Oversight Agency for Audit has questions regarding this corrective action plan, please contact Nancy Garcia, Controller, ngarcia@riversideca.gov.

View Audit 282250

Finding 307922 (2022-001)

Material Weakness 2022

City of Monrovia

CA

GSA_MIGRATION

View Audit 282248

Finding 307921 (2022-102)

Material Weakness 2022

City of South Tucson

AZ

HUD Housing Programs Eligibility Internal Control / Segregation of Duties

GSA_MIGRATION

View Audit 282246

Finding 307919 (2022-101)

Material Weakness 2022

City of South Tucson

AZ

HUD Housing Programs Eligibility Internal Control / Segregation of Duties

We have prepared the following corrective action plan as required by the standards applicable to financial audits contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and A...

We have prepared the following corrective action plan as required by the standards applicable to financial audits contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Specifically, for each finding we are providing you with the names of the contact people responsible for corrective action, the corrective action planned, and the anticipated completion date. Findings - Financial Statement Audit 2022-101: Eligibility Recommendation: The South Tucson Housing Authority should establish policies and procedures to ensure that tenants? eligibility determinations will be reviewed and approved by an employee that is independent of the initial eligibility determination. Action Taken: The South Tucson Housing Authority concurs and has implemented the recommendation. Completion date: Fiscal Year 2023

View Audit 282246

Finding 301076 (2022-077)

Material Weakness 2022

State of Colorado

CO

Cash Management

(A) The Department will enhance its internal controls and processes to ensure it complies with the federal Cash Management Improvement Act requirements for the federal Highway Planning and Construction Program (Program) by ensuring personnel responsible for preparing and reviewing the cash draw requ...

(A) The Department will enhance its internal controls and processes to ensure it complies with the federal Cash Management Improvement Act requirements for the federal Highway Planning and Construction Program (Program) by ensuring personnel responsible for preparing and reviewing the cash draw requests are adequately informed of the draw pattern for the applicable fiscal year in which the draws occur including federally-approved changes during the year. Personnel responsible for the draw will review the approved draw letter from the State Treasury with a secondary verification on the Federal Site, www.fiscal.treasury.gov/cmia/resources-treasury-state-agreements.hmtl for the specified timeframe before conducting the draw. (B) The Department will enhance its internal controls and processes to ensure it complies with federal Cash Management Improvement Act requirements for the federal Highway Planning and Construction Program (Program) by establishing and maintaining formal procedures that specify the draw request dates in relation to the program expenditures to ensure required draw patterns are met. The process to implement changes to the cash draw pattern will be added to the draw procedure by March 2023.

View Audit 282464

Finding 301075 (2022-076)

Material Weakness 2022

State of Colorado

CO

Subrecipient Monitoring § 200.303 § 200.332 § 200.521

(A) The Department will update the policy to clarify the frequency in which the risk assessment is required to be completed or updated as applicable for contracts that span multiple fiscal years, as well as identifying exceptions, outlining when it is acceptable to forgo risk assessments. The Depart...

(A) The Department will update the policy to clarify the frequency in which the risk assessment is required to be completed or updated as applicable for contracts that span multiple fiscal years, as well as identifying exceptions, outlining when it is acceptable to forgo risk assessments. The Department will also update the policy to address the nature in which the subrecipient programmatic and financial reports are reviewed. The updates will be completed by November 2023. (B) The Department will provide training on the subrecipient monitoring policy manual to outline roles, responsibilities and the frequency of risk assessments that span over multiple fiscal years. The training will also provide guidance on the programmatic and financial information review process.

View Audit 282464

Finding 301049 (2022-042)

Significant Deficiency 2022

State of Colorado

CO

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.1 § 200.303

(A) We agree with this recommendation. In recent years, the Federal Government had multiple continuing resolutions in their budget process, resulting in CDE?s Title I allocations coming in multiple iterations. For the last several years, CDE has received revised allocations from the US Department of...

(A) We agree with this recommendation. In recent years, the Federal Government had multiple continuing resolutions in their budget process, resulting in CDE?s Title I allocations coming in multiple iterations. For the last several years, CDE has received revised allocations from the US Department of Education for the fiscal year as late as early summer; in one example, we received six revisions. With staffing shortages and the administrative burden to continuously revise, research issues and update FFATA for each allocation change, CDE took the step to report only the final allocation to FFATA, which was reported as of the month the awardee was awarded. However, the report was submitted later in the fiscal year. CDE will take a two-fold approach to rectify the issue related to the required FFATA reporting for Title I. First, we will report to FSRS the initial awards within 30 days following the date the awardee was provided final approval on their award. This is consistent with CDE?s approach to all other federal awards. Second, we will monitor the continuing resolutions and changes in allocations, and report only the net changes to each awardee, in the month those changes occur from the US Department of Education. Thereby, FSRS will represent the total revised award. In addition to this approach, all Title I awards will continue to be a part of our regular FFATA reconciliation process. (B) We agree with this recommendation. CDE identified its own failure to report two ESSER subawards to FFATA within 30 days as part of the successful development and implementation of a FFATA-specific reconciliation process in Summer 2022. CDE will continue to refine and improve its FFATA reconciliation process.

View Audit 282464

Finding 300618 (2022-065)

Significant Deficiency 2022

State of Colorado

CO

Equipment & Real Property Management § 200.313

(A) Management agrees with the recommendation. Procedures have been initiated with cross campus partners and will be fully implemented by March 2023. The proposed corrective action plan is as follows: - Escalation procedures will be implemented in collaboration with campus partners so that action i...

(A) Management agrees with the recommendation. Procedures have been initiated with cross campus partners and will be fully implemented by March 2023. The proposed corrective action plan is as follows: - Escalation procedures will be implemented in collaboration with campus partners so that action items identified in inventory reviews are addressed timely. - The Campus Controller?s Office will work with campus partners to increase physical monitoring procedures to ensure tags are affixed and maintained on equipment. (B) Management agrees with the recommendation. Procedures have been initiated with cross campus partners and will be fully implemented by March 2023. The proposed corrective action plan is as follows: - Escalation procedures will be implemented in collaboration with campus partners so that action items identified in inventory reviews are addressed timely. - The Campus Controller?s Office will work with campus partners to increase physical monitoring procedures to ensure tags are affixed and maintained on equipment.

View Audit 282464

Finding 291593 (2022-073)

Significant Deficiency 2022

State of Colorado

CO

Reporting Internal Control / Segregation of Duties Cash Management § 200.303

CDLE will continue to develop, formally document, and implement policies for completing its federal reports for the Unemployment Insurance program. These policies will require the workbooks used to prepare the reports to be protected, for the data to be substantiated, and will require supervisory re...

CDLE will continue to develop, formally document, and implement policies for completing its federal reports for the Unemployment Insurance program. These policies will require the workbooks used to prepare the reports to be protected, for the data to be substantiated, and will require supervisory review on a monthly basis prior to submitting the reports to the federal government.

View Audit 282464

Finding 291592 (2022-070)

Material Weakness 2022

State of Colorado

CO

Internal Control / Segregation of Duties Subrecipient Monitoring Eligibility

(A) The Department agrees with this finding. The Department is moving all adjudication and investigation of program integrity holds into the MyUI+ system, so there will be one system of record. The Department will ensure that all program integrity holds have all documentation through adjudication an...

(A) The Department agrees with this finding. The Department is moving all adjudication and investigation of program integrity holds into the MyUI+ system, so there will be one system of record. The Department will ensure that all program integrity holds have all documentation through adjudication and investigation, including log notes. The Department anticipates this to be fully implemented by July 2024. (B) The Department agrees with this finding. The department has modified processes to ensure all holds are only routed to the appropriate team to be adjudicated. In addition the Department is working to have all claims identified as fraud delivered in a workflow process in MyUI+ rather than the various processes in place now. Further the department is working with our MyUI+ system experts to implement new technology to strengthen and streamline the fraud indicator escalation process and systems within MyUI+. In working with our MyUI+ system experts, the Department anticipates this to be fully implemented by July 2024. (C) The Department agrees with this finding. The Department will continue strengthening security in this area and internal procedures to periodically monitor the potential for internal fraud activities. Additionally, the Department will periodically monitor and review My UI+ access levels for appropriateness. In consultation with our MyUI+ systems experts, the Department anticipates this finding to be fully implemented by July 2024. (D) The Department agrees with this finding. The Department will reinforce and strengthen the ethics policies in yearly communication to staff and tighten escalation policies to ensure pressures and inappropriate requests are handled in accordance with guidelines. The Department anticipates this will be completed by July 2023. (E) When a PI hold is identified as being highly suspicious for criminally fraudulent activity, it is routed to a specialized unit for review, thereby leaving the standard adjudication process. This is handled by passing the review to the UI Investigations and/or Criminal Enforcement (ICE) unit. The investigator performs their investigation and if no actual fraudulent activity is found they will release the hold. The UI Division also performs several quality control reviews of claims and claim decisions via Benefits Payment Control (BPC), Benefits Accuracy Measurements (BAM), Benefits Timeliness and Quality (BTQ), and internal Quality Assurance (QA) reviews. Claims are reviewed for such criteria as adequate support documentation, benefit payment accuracy, timely processing, and correct claim decision determination on all program integrity holds. The Green Book states in Section 10.14, ? If segregation of duties is not practical within an operational process because of limited personnel or other factors, management designs alternative control activities to address the risk of fraud, waste, or abuse in the operational process.? CDLE believes the reviews represent adequate and sufficient compensating controls for the need for segregation of duties on fraud holds. Changing the current process would hinder our ability to deliver UI benefit services timely to our customers and would put us in jeopardy of fulfilling our federal and state payment timeliness requirements.

View Audit 282464

Finding 291585 (2022-071)

Material Weakness 2022

State of Colorado

CO

Subrecipient Monitoring Reporting § 200.1

By the implementation date, the Department of Labor and Employment (CDLE) will complete a review of grant agreements for reporting requirements, including the Federal Funding Accountability and Transparency Act of 2006. By the implementation date, the CDLE will develop and implement appropriate cont...

By the implementation date, the Department of Labor and Employment (CDLE) will complete a review of grant agreements for reporting requirements, including the Federal Funding Accountability and Transparency Act of 2006. By the implementation date, the CDLE will develop and implement appropriate controls and processes to come into compliance with the reporting requirements and submit FFATA reports for the 10 entities identified in the audit.

View Audit 282464

Finding 291584 (2022-072)

Significant Deficiency 2022

State of Colorado

CO

Internal Control / Segregation of Duties Eligibility Reporting

(A) The Department will formalize IT security policies and procedures to comply with the Business Owner requirements contained within the Governor's Office of Information Technology's (OIT) March 2022, Colorado Information Security Policies. The Department will further formalize a procedure for prod...

(A) The Department will formalize IT security policies and procedures to comply with the Business Owner requirements contained within the Governor's Office of Information Technology's (OIT) March 2022, Colorado Information Security Policies. The Department will further formalize a procedure for product owners to annually review the OIT Colorado Information Security Policies and ensure alignment with the formalized Department IT policies and update any affected formalized IT procedures. The Department will communicate the formalized policies and procedures to Department staff and IT Service Providers, and then any future changes, as deemed necessary. (B) The Department will formalize IT security policies and procedures to comply with the Business Owner requirements contained within the Governor's Office of Information Technology's (OIT) March 2022, Colorado Information Security Policies. The Department will further formalize a procedure for product owners to annually review the OIT Colorado Information Security Policies and ensure alignment with the formalized Department IT policies and update any affected formalized IT procedures. The Department will communicate the formalized policies and procedures to Department staff and IT Service Providers, and then any future changes, as deemed necessary. (C) CDLE agrees with the recommendation and as part of A and B recommendations of this document, the Department will include a requirement from vendors to affirm they have reviewed and will comply with OIT security policies for all new contracts. Furthermore, as the Department becomes aware of changes to OIT Security Policies through its annual review process, these will be communicated to the vendors, and they will be required to reaffirm their compliance with any applicable changes. We will work with our current vendors for MyUI+ and Connecting Colorado to address the compliance issues noted in the audit and ensure they are compliant with OIT Security Policies and IT policies developed in part A and B of this recommendation. If non-compliance is determined to be unavoidable, the Department will file for a security exception with OIT. (D) CDLE agrees with the recommendation and will implement recommendation Part D as noted in the confidential finding. (E) CDLE agrees with the recommendation and will implement recommendation Part E as noted in the confidential finding.

View Audit 282464

Finding 291430 (2022-061)

Significant Deficiency 2022

State of Colorado

CO

Questioned Costs Procurement, Suspension & Debarment Period of Performance § 200.303 § 200.318 § 200.458 § 200.77

(A) Colorado School of Mines will ensure appropriate reviews of expenditures occur to ensure they are within the period of performance for the federal award, and ensure that staff have an appropriate understanding of the related period of performance requirements or obtain clarification from the fed...

(A) Colorado School of Mines will ensure appropriate reviews of expenditures occur to ensure they are within the period of performance for the federal award, and ensure that staff have an appropriate understanding of the related period of performance requirements or obtain clarification from the federal grantor, as appropriate. (B) Mines did not update published Procurement Policies specific to approval limits by position to accurately reflect the delegated approval authority. Mines will update the published policies to accurately reflect delegated approval limits and review the procurement approval process.

View Audit 282464 Questioned Costs: $1

Finding 291415 (2022-066)

Significant Deficiency 2022

State of Colorado

CO

Subrecipient Monitoring § 200.1 § 200.331

Management agrees with the recommendation. Due to hiring of new staff and an internal audit with similar findings, these actions were in process and implemented as of November 2022. These actions are part of the Sub Team?s standard operating processes and will continue. The proposed corrective actio...

Management agrees with the recommendation. Due to hiring of new staff and an internal audit with similar findings, these actions were in process and implemented as of November 2022. These actions are part of the Sub Team?s standard operating processes and will continue. The proposed corrective action plan is as follows: - The hiring of new team members in 2022; all team members trained on subcontracting processes and documentation requirements with an emphasis on following standard baseline procedures. - New Subcontract Administrator (SCA) position tasked with compiling final packets for each sub, which includes a quality check to ensure all documents and signatures required are included. - Use of subcontract checklist and risk assessments required and consistently done by the team.

View Audit 282464

Finding 286719 (2022-074)

Significant Deficiency 2022

State of Colorado

CO

Allowable Costs / Cost Principles § 200.303

The Division of Housing within the Department of Local Affairs has implemented internal controls to ensure compliance with federal regulations for new federal funds, including the development of a standard procedure and the requirement that Department staff review and maintain records supporting the...

The Division of Housing within the Department of Local Affairs has implemented internal controls to ensure compliance with federal regulations for new federal funds, including the development of a standard procedure and the requirement that Department staff review and maintain records supporting the expenditures charged to new federal programs.

View Audit 282464

Finding 286714 (2022-075)

Significant Deficiency 2022

State of Colorado

CO

HUD Housing Programs Internal Control / Segregation of Duties Cash Management § 200.303

The Department of Local Affairs (Department) agrees with the recommendation. The Department will strengthen its internal controls through the development of an onboarding program that will include different modules that new employees and/or contractors must work through to receive certification. The...

The Department of Local Affairs (Department) agrees with the recommendation. The Department will strengthen its internal controls through the development of an onboarding program that will include different modules that new employees and/or contractors must work through to receive certification. These modules will include all relevant steps associated with the waiting list process.

View Audit 282464

Finding 286713 (2022-079)

Material Weakness 2022

State of Colorado

CO

Subrecipient Monitoring Reporting § 200.303 § 200.332 § 200.501

The Department of the Treasury (Treasury) strengthened its internal controls with DOLA?s agreement to disseminate the necessary information to the subrecipients in compliance with federal requirements for subrecipient monitoring and reporting for the Minerals Leasing Act program (Program) at the ear...

The Department of the Treasury (Treasury) strengthened its internal controls with DOLA?s agreement to disseminate the necessary information to the subrecipients in compliance with federal requirements for subrecipient monitoring and reporting for the Minerals Leasing Act program (Program) at the earliest possible opportunity following receipt of the recommendation in the previous FYE?s report as the monitoring and reporting for the Program could only be performed following the annual distribution of such funds which took place subsequent to FYE 2022. The Department will formalize an Interagency Agreement with DOLA and any other relevant parties, incorporating additional corrective action before the stated date above (June 30, 2023).

View Audit 282464

Finding 286697 (2022-059)

Significant Deficiency 2022

State of Colorado

CO

Reporting Internal Control / Segregation of Duties § 200.303

Front Range: Moving forward the Director of Financial Aid will engage the Restricted Funds Accountants in a quality assurance review of both dollars spent, type of fund, and student counts before it is submitted for final review and publishing by the Director of Resource Development and Senior Grant...

Front Range: Moving forward the Director of Financial Aid will engage the Restricted Funds Accountants in a quality assurance review of both dollars spent, type of fund, and student counts before it is submitted for final review and publishing by the Director of Resource Development and Senior Grant Administrator. The most recently submitted information for the quarterly report of September 30, 2022 will be sent to the Restricted Funds Accountants to validate that FRCC has been and will continue to be in compliance for quarterly HEERF reporting. Lamar: The Financial Aid Director and the Controller will compile their reporting support on the shared drive they utilize for other routine purposes as well, to ensure clear documentation of the numbers reported. The original report containing errors was corrected, validated, and reposted. All past year?s reporting data was made available on the shared drive as of July 2022. Pueblo: Each quarter Financial aid will obtain and compare Cognos and Banner disbursement reports for accuracy. Once the unduplicated student count is determined it will be sent to the Vice President of Student Success to validate and approve going forward. Financial aid will ensure staff maintain supporting documentation for any institutional expenditures information that was obtained from the fiscal office. Disbursement and expenditure data will be compiled for the Department of Education?s Quarterly Report by the submission deadline and will be submitted as PDF to webmaster for posting on PCC?s website and a copy emailed to a contact at the Department of Education and will archive the submission for future reference.

View Audit 282464

Corrective Action Plans

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