Corrective Action Plans

Finding 31090 (2022-007)

Material Weakness 2022

IN

Allowable Costs / Cost Principles § 200.303 § 200.403 § 200.430

FINDING 2022-007 Contact Person Responsible for Corrective Action: Nicole Wolverton, CFO Contact Phone Number: 219-881-5536 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: A policy and procedure will be created to ensure that all supporting doc...

FINDING 2022-007 Contact Person Responsible for Corrective Action: Nicole Wolverton, CFO Contact Phone Number: 219-881-5536 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: A policy and procedure will be created to ensure that all supporting documenation of employee?s time and effort logs are reviewed and retained when paying salary from Federal Title I grant allocations, including review and approval of pay rates and fund distributions that are entered by the payroll department, reviewed by Federal Programs, with final review of accuracy and completeness by the Chief Financial Officer. Anticipated Completion Date: Gary Community School Corporation will implement this procedure by September 2023. INDIANA STATE

View Audit 33474

Finding 31089 (2022-006)

Material Weakness 2022

Gary Community School Corporation

IN

Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.303

FINDING 2022-006 Contact Person Responsible for Corrective Action: Nicole Wolverton, CFO Contact Phone Number: 219-881-5536 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: A policy and procedure will be created to ensure compliance with require...

FINDING 2022-006 Contact Person Responsible for Corrective Action: Nicole Wolverton, CFO Contact Phone Number: 219-881-5536 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: A policy and procedure will be created to ensure compliance with requirements related to the Special Tests and Provisions- High school graduation rate. Specifically, it will include internal controls for removing students from graduation cohort programs with proper documentation and review. Anticipated Completion Date: Gary Community School Corporation will implement this procedure by September 2023.

View Audit 33474

Finding 31088 (2022-005)

Material Weakness 2022

Gary Community School Corporation

IN

Matching / Level of Effort / Earmarking § 200.303

FINDING 2022-005 Contact Person Responsible for Corrective Action: Nicole Wolverton, CFO Contact Phone Number: 219-881-5536 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: A policy and procedure will be created to ensure that payroll informatio...

FINDING 2022-005 Contact Person Responsible for Corrective Action: Nicole Wolverton, CFO Contact Phone Number: 219-881-5536 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: A policy and procedure will be created to ensure that payroll information as it relates to Title I level of effort and reporting and all final IDOE reporting is accurate, coded correctly by fund, and reviewed by the Federal Programs Department, Payroll, with final review by the Chief Financial Officer. Anticipated Completion Date: Gary Community School Corporation will implement this procedure by September 2023

View Audit 33474

Finding 31072 (2022-003)

Material Weakness 2022

Gary Community School Corporation

IN

School Nutrition Programs Subrecipient Monitoring Cash Management § 200.302 § 200.303 § 200.327 § 200.328 § 200.329

FINDING 2022-003 Contact Person Responsible for Corrective Action: Nicole Wolverton, CFO Contact Phone Number: 219-881-5536 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: As it relates to reporting of meal claims, a policy and procedure will b...

FINDING 2022-003 Contact Person Responsible for Corrective Action: Nicole Wolverton, CFO Contact Phone Number: 219-881-5536 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: As it relates to reporting of meal claims, a policy and procedure will be created and implemented to ensure that accurate meal counts are recorded and entered CNP web by Sodexo based off reports from Skyward recording daily meal counts, documentation and entry then reviewed by the GCSC Food Service Manager for accuracy prior to submission of claims and then reviewed by the CFO for completeness. Anticipated Completion Date: Gary Community School Corporation will implement this procedure by September 2023. INDIANA STATE

View Audit 33474

Finding 31071 (2022-004)

Material Weakness 2022

Gary Community School Corporation

IN

Procurement, Suspension & Debarment § 200.1 § 200.303 § 200.317 § 200.318 § 200.319

FINDING 2022-004 Contact Person Responsible for Corrective Action: Nicole Wolverton, CFO Contact Phone Number: 219-881-5536 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: A policy and procedure will be created to ensure that all micro-purchase...

FINDING 2022-004 Contact Person Responsible for Corrective Action: Nicole Wolverton, CFO Contact Phone Number: 219-881-5536 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: A policy and procedure will be created to ensure that all micro-purchases of $10,000 or less have the appropriate documentation and quotes required by Federal guidelines along with any purchases above the given thresholds based on procurement regulations. Documentation of quotes, bids, or contracts will be maintained by the GCSC Food Service manager and approved by the CFO for accuracy and completeness. A policy and procedure will be created to ensure that supporting documentation is received from the food service vendor that corresponds to any discounts or rebates received and are reflected appropriately in the billing reports. The GCSC Food Service manager will review documentation for billing accuracy prior to claims being paid and approved by the CFO. Anticipated Completion Date: Gary Community School Corporation will implement this procedure by September 2023.

View Audit 33474

Finding 31070 (2022-002)

Material Weakness 2022

Gary Community School Corporation

IN

Questioned Costs Allowable Costs / Cost Principles School Nutrition Programs § 200.303 § 200.403 § 200.430

FINDING 2022-002 Contact Person Responsible for Corrective Action: Nicole Wolverton, CFO Contact Phone Number: 219-881-5536 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: As it relates to activities allowed or unallowed for Child Nutrition, a ...

FINDING 2022-002 Contact Person Responsible for Corrective Action: Nicole Wolverton, CFO Contact Phone Number: 219-881-5536 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: As it relates to activities allowed or unallowed for Child Nutrition, a new policy and procedure will be implemented for requiring appropriate documentation from the Food Service Vendor. The policy will require the vendor to provide all supporting invoices for food purchased and time sheets for time and labor records. In addition, this policy and procedure will ensure the correct indirect cost allocation when submitting the application and required documentation to the Office of School Finance. This application submission will be prepared by the Chief Financial Officer and reviewed by the GCSC Manager to ensure accuracy and completion. The policy will contain language specific to the consideration of direct and indirect cost calculations and providing all supporting documentation for the determination of allowable and unallowable costs. GCSC will ensure indirect costs are charged according to the approved indirect cost rate. As it relates to special test and provisions to the School Food Accounts, a procedure will be implemented for the recording of receipts and expenditures within the food service accounts and the timeliness of the account reconciliations to be completed by the District Treasurer. Anticipated Completion Date: Gary Community School Corporation will implement this procedure by September 2023.

View Audit 33474 Questioned Costs: $1

Finding 31067 (2022-002)

Material Weakness 2022

Highland School District

AR

Questioned Costs Allowable Costs / Cost Principles § 200.318

Formal finding #2: Unallowable labor charges were billed to the SFA by SFMC. Response: After consulting with CNU, the SFA requested the SFMC to review practices for billing of labor. They opted not and the district went back to self-operating, no longer using the SFMC. We are seeking legal counsel...

Formal finding #2: Unallowable labor charges were billed to the SFA by SFMC. Response: After consulting with CNU, the SFA requested the SFMC to review practices for billing of labor. They opted not and the district went back to self-operating, no longer using the SFMC. We are seeking legal counsel on recouping of erroneous expenses.

View Audit 33017 Questioned Costs: $1

Finding 31066 (2022-001)

Material Weakness 2022

Highland School District

AR

Questioned Costs Reporting Cash Management

Formal finding #1: CNU Administrative finding- Monthly meals overreported on claims from August 2021 through April of 2022. Response: The overclaim was repaid in February of 2023 and the district has put into place steps to prevent this from happening in the future by making sure overclaim does not...

Formal finding #1: CNU Administrative finding- Monthly meals overreported on claims from August 2021 through April of 2022. Response: The overclaim was repaid in February of 2023 and the district has put into place steps to prevent this from happening in the future by making sure overclaim does not occur again.

View Audit 33017 Questioned Costs: $1

Finding 31065 (2022-003)

Material Weakness 2022

Waco Community School District

IA

We have reviewed procedures and plan to make the necessary changes to improve internal control.

View Audit 31563

Finding 31062 (2022-005)

Material Weakness 2022

University of Rio Grande

OH

Material Weakness Reporting

Finding Number: 2022-005 Condition: A certain quarterly report submitted did not include the key data in line with the criteria identified. Planned Corrective Action: Data presented in the June 2022 HEERF disclosure should have reflected the quarterly expenses. However, cumulative expense for HEERF ...

Finding Number: 2022-005 Condition: A certain quarterly report submitted did not include the key data in line with the criteria identified. Planned Corrective Action: Data presented in the June 2022 HEERF disclosure should have reflected the quarterly expenses. However, cumulative expense for HEERF related to the disclosure request was given instead of the quarter in question. HEERF disclosures in the future will be evaluated prior to posting by the required disclosure date. Contact person responsible for corrective action: Meghann Fraley, CFO Anticipated Completion Date: 12/31/2022

View Audit 31905

Finding 31061 (2022-004)

None 2022

University of Rio Grande

OH

Questioned Costs Subrecipient Monitoring Matching / Level of Effort / Earmarking

Finding Number: 2022-004 Condition: The University disbursed Direct Plus Loans in excess cost of attendance minus other estimated financial assistance for a student. Planned Corrective Action: The University is working closely with the U.S. Department of Education?s Office of Inspector General on th...

Finding Number: 2022-004 Condition: The University disbursed Direct Plus Loans in excess cost of attendance minus other estimated financial assistance for a student. Planned Corrective Action: The University is working closely with the U.S. Department of Education?s Office of Inspector General on this fraudulent activity. The University will continue to monitor student financial aid accounts using the current internal controls which led to the fraud discovery. Contact person responsible for corrective action: Meghann Fraley, CFO Anticipated Completion Date: 12/31/2023

View Audit 31905 Questioned Costs: $1

Finding 31060 (2022-001)

Significant Deficiency 2022

Premier Health Partners

OH

Allowable Costs / Cost Principles Eligibility Subrecipient Monitoring

Corrective Action Plan Federal Award Findings and Questioned Costs For the Year Ended December 31, 2022 Finding 2022-001 ? A. Activities Allowed or Unallowed, B. Allowable Costs/Cost Principles, E. Eligibility Federal program information: Federal Program: HRSA COVID-19 Claims Reimbursement for...

Corrective Action Plan Federal Award Findings and Questioned Costs For the Year Ended December 31, 2022 Finding 2022-001 ? A. Activities Allowed or Unallowed, B. Allowable Costs/Cost Principles, E. Eligibility Federal program information: Federal Program: HRSA COVID-19 Claims Reimbursement for the Uninsured Program and the COVID-19 Coverage Assistance Fund (93.461) Federal Agency: U.S. Department of Health and Human Services (HHS), Health Resources and Services Administration (HRSA) Locations: Various Award Numbers: Various Award Period: January 1, 2022, through December 31, 2022 Summary of finding: Premier Health Partners and Subsidiaries (the Company) did not appropriately design and execute internal control procedures to review for retroactive insurance that subsequently became effective for the date(s) of service on patient accounts previously billed to and reimbursed by the COVID-19 Uninsured Program. Corrective Action Plan: Premier Health will submit all claims paid by the HRSA COVID-19 Uninsured Program to a third-party vendor to perform a search for any retroactive insurance coverage for these patients for the service dates submitted and paid by this program. Any accounts found to have retroactive insurance coverage for dates submitted will be paid back to the HRSA Uninsured Program by December 31, 2023. Expected Completion Date: December 31, 2023 Responsible Contact Persons: Amanda Ricci-Adkins ? System VP Revenue Cycle, Mike Sims ? System VP & Corporate Controller

View Audit 30529

Finding 31058 (2022-002)

Material Weakness 2022

Community Service, Inc.

AR

Allowable Costs / Cost Principles Reporting Program Income

Finding No. 2021-002 Internal Control Over Preparation ofthe Schedule of Federal Expenditures - ? The Organizations lack internal accounting control prevented management from identifying information necessary to prepare the Schedule of Expenditure of Federal Awards in a complete and accurate state...

Finding No. 2021-002 Internal Control Over Preparation ofthe Schedule of Federal Expenditures - ? The Organizations lack internal accounting control prevented management from identifying information necessary to prepare the Schedule of Expenditure of Federal Awards in a complete and accurate statement. ACTION PLAN: Management communicated with DYS staff asking for clarification, as they were not stated in the contract. These expenditures were identified once the clarification was received. The guidance received from DYS was used to prepare the TANF fund expenditures for FY 22. A MOU was issued by DYS for FY22 combining vee expenditures and Juvenile Justice for T ANF fund use. We did not have deferred income. Also, for FY 22, identification of state and federal funding was identified in the chart of accounts and classes. I exhausted all outside resources to confirm if proper identification was being made. Further efforts will be made to ensure federal expenditures are properly identified for the fiscal based financial reporting period and related federal schedules.

View Audit 35694

Finding 31053 (2022-004)

Material Weakness 2022

Independent School District No.786

MN

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness

Finding 2022-004 Special Tests ? Wage Rate Requirement Material Noncompliance and Material Weakness in Internal Control over Compliance Finding Summary: Eide Bailly LLP noted that the District did not satisfy the requirements of 2 CFR 656.40 through 2 CFR 656.41. The District did not ensure proper i...

Finding 2022-004 Special Tests ? Wage Rate Requirement Material Noncompliance and Material Weakness in Internal Control over Compliance Finding Summary: Eide Bailly LLP noted that the District did not satisfy the requirements of 2 CFR 656.40 through 2 CFR 656.41. The District did not ensure proper inclusion of prevailing wage rate clauses in two construction contracts and also did not obtain proper support to ensure required certified payrolls were submitted. Responsible Individuals: Eric Koep, Superintendent Corrective Action Plan: The District will establish controls to follow all applicable requirements under Uniform Guidance and applicable CFR sections. Anticipated Completion Date: June 30, 2023

View Audit 34792

Finding 31052 (2022-001)

Material Weakness 2022

Community Action of Orleans and Genesee, Inc.

NY

Reporting Cash Management

MATERIAL WEAKNESS IN INTERNAL CONTROL OVER FINANCIAL REPORTING: Finding 2022-001 Account Reconciliations and Financial Close and Reporting - Organization's Response 2021: The Organization will improve their efforts to ensure an efficient and accurate closing process before the January 31, 2022 audit...

MATERIAL WEAKNESS IN INTERNAL CONTROL OVER FINANCIAL REPORTING: Finding 2022-001 Account Reconciliations and Financial Close and Reporting - Organization's Response 2021: The Organization will improve their efforts to ensure an efficient and accurate closing process before the January 31, 2022 audit. Organization's Response 2022 and Corrective Action Plan: The Organization concurs with the recommendation and had already released updated financial policies and procedures as of September 2022. Further revisions will be made in 2023 and include specific instructions for particular grants including federal and state. Additional training is needed for all levels of the fiscal team as well as for program managers to better understand the fiscal requirements of each grant. It is acknowledged that the fiscal team must be expanded and restructured and we have already started the process of recruiting a new CFO. The new CFO will be expected to consistently maintain a comprehensive matrix including all grant requirements. During this time we are seeking a consultant to help us establish better processes, controls and systems and assist until a permanent CFO is established. Other consultants may be obtained for supportive services as needed/recommended in the future. All applicable staff (fiscal and management) will be trained regarding procedures to review grant expenditures for compliance with terms of the grant, and to maintain sufficient records that reconcile to amounts reported as grant expenditures. Further, a new accounting system, Blackbaud, with enhanced cost recording, reporting and budgeting capabilities, has been approved by our Board of Directors to be implemented at the start of the next fiscal year. This implementation includes extensive training for fiscal and program staff. The fiscal committee and the Board will receive monthly updates on the progress being made in these areas. (Current responsible party: Renee Hungerford, Executive Director/CEO) Auditor's Response to Organization's Response 2022 and Corrective Plan: We have noted the Organization's response which appears sufficient and appropriate in the circumstances, and we further note the certain referenced steps already taken in discussion with management.

View Audit 33607

Finding 31051 (2022-002)

Material Weakness 2022

Community Action of Orleans and Genesee, Inc.

NY

Reporting Allowable Costs / Cost Principles Cash Management § 200.508

MATERIAL WEAKNESS IN INTERNAL CONTROL OVER FINANCIAL REPORTING: Finding 2022-002 - Schedule of Expenditures of Federal - Awards CFDA Title and Number: 93.600 - Head Start and Early Head Start - Federal Agency: Department of Health and Human Services - Internal Control over Financial Reporting and C...

MATERIAL WEAKNESS IN INTERNAL CONTROL OVER FINANCIAL REPORTING: Finding 2022-002 - Schedule of Expenditures of Federal - Awards CFDA Title and Number: 93.600 - Head Start and Early Head Start - Federal Agency: Department of Health and Human Services - Internal Control over Financial Reporting and Compliance: Auditee Responsibilities - Organization's Response 2022 and Corrective Action Plan: The Organization concurs with the recommendation and had already released updated financial policies and procedures as of September 2022. Further revisions will be made in 2023 and include specific instructions for particular grants including federal and state. Additional training is needed for all levels of the fiscal team as well as for program managers to better understand the fiscal requirements of each grant. It is acknowledged that the fiscal team must be expanded and restructured and we have already started the process of recruiting a new CFO. The new CFO will be expected to consistently maintain a comprehensive matrix including all grant requirements. During this time we are seeking a consultant to help us establish better processes, controls and systems and assist until a permanent CFO is established. Other consultants may be obtained for supportive services as needed/recommended in the future. All applicable staff (fiscal and management) will be trained regarding procedures to review grant expenditures for compliance with terms of the grant, and to maintain sufficient records that reconcile to amounts reported as grant expenditures. Further, a new accounting system, Blackbaud, with enhanced cost recording, reporting and budgeting capabilities, has been approved by our Board of Directors to be implemented at the start of the next fiscal year. This implementation includes extensive training for fiscal and program staff. The fiscal committee and the Board will receive monthly updates on the progress being made in these areas. (Current responsible party: Renee Hungerford, Executive Director/CEO) Auditor's Response to Organization's Response 2022 and Corrective Plan: We have noted the Organization's response which appears sufficient and appropriate in the circumstances, and we further note the certain referenced steps already taken in discussion with management.

View Audit 33607

Finding 31048 (2022-002)

Significant Deficiency 2022

Okanogan Behavioral Healthcare

WA

Questioned Costs Allowable Costs / Cost Principles Period of Performance

Corrective Action Plan: Okanogan Behavioral HealthCare (OBHC) respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Ac...

Corrective Action Plan: Okanogan Behavioral HealthCare (OBHC) respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The monthly close checklist has been modified to include a payroll transaction process for the September close for this grant. This is the sole grant that requires a second grant closure process. Name of the contact person responsible for corrective action: Patty Branch, Finance Manager Planned completion date for corrective action plan: October 2022 for the September close and grant invoice submission.

View Audit 27021 Questioned Costs: $1

Finding 31047 (2022-002)

Material Weakness 2022

Franciscan Missionaries of Our Lady Health System, Inc.

LA

Allowable Costs / Cost Principles § 200.303

Corrective Action Plan This finding did not result in an overstatement of qualifying expenditures and no repayment of funding was required. While appropriate controls exist relative to management review and recalculation of expenditures, opportunity exists to retrain staff and further enhance these ...

Corrective Action Plan This finding did not result in an overstatement of qualifying expenditures and no repayment of funding was required. While appropriate controls exist relative to management review and recalculation of expenditures, opportunity exists to retrain staff and further enhance these controls. Anticipated Completion Date March 31, 2023 Name of Contact Person for Corrective Action Kathryn Ponder, Senior Director Decision Support

View Audit 27020

Finding 31046 (2022-001)

Significant Deficiency 2022

Franciscan Missionaries of Our Lady Health System, Inc.

LA

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.303

Corrective Action Plan Additional processes will be implemented to audit billings to the HRSA uninsured program. The System is not aware of claims incorrectly reimbursed by HRSA but will implement an audit of claims without COVID as the primary diagnosis and will review these claims with HRSA if any...

Corrective Action Plan Additional processes will be implemented to audit billings to the HRSA uninsured program. The System is not aware of claims incorrectly reimbursed by HRSA but will implement an audit of claims without COVID as the primary diagnosis and will review these claims with HRSA if any do not appear to be in compliance with Federal guidelines. Any claims HRSA has already identified as overpayment based on their formulary have already been refunded at their request. Anticipated Completion Date June 30, 2023 Name of Contact Person for Corrective Action Ramona Fryer, VP Revenue Cycle

View Audit 27020 Questioned Costs: $1

Finding 31045 (2022-003)

Material Weakness 2022

Franciscan Missionaries of Our Lady Health System, Inc.

LA

Questioned Costs Procurement, Suspension & Debarment § 200.303

Corrective Action Plan Grant Admins will document and maintain bid requirements related to their Federal grants as part of the procurement process. Anticipated Completion Date June 30, 2023 Name of Contact Person for Corrective Action Angelia Bercegeay, VP Finance-Operations

View Audit 27020 Questioned Costs: $1

Finding 31043 (2022-003)

Significant Deficiency 2022

Young Women's Christian Association of San Antonio

TX

Cash Management Internal Control / Segregation of Duties § 200.303

2022-003: Controls over Cash Management (Drawdowns) Program Title: National Organizations of State and Local Officials - Local Community Based Workforce to Increase COVID-19 Vaccine Access AL #: 93.011 Contract Grant Numbers: 6G32HS42695-01-03, 9U3SHS42189-01-01 Federal Award Years: July 31, 20...

2022-003: Controls over Cash Management (Drawdowns) Program Title: National Organizations of State and Local Officials - Local Community Based Workforce to Increase COVID-19 Vaccine Access AL #: 93.011 Contract Grant Numbers: 6G32HS42695-01-03, 9U3SHS42189-01-01 Federal Award Years: July 31, 2021 through January 31, 2023 and pass-through grant through April 29, 2022 Federal Agency: Department of Health and Human Services Recommendation: We recommend that all requests for reimbursements be reviewed by either the Grant Coordinator or Executive Director to ensure that the program is in compliance with cash management requirements, and ensure the accuracy of the information supporting the request. Corrective Action Plan: We have already implemented a process to submit initial reimbursement report to CEO or designated person, have them review and signed for final approval of cash drawdown prior to drawing down funds. Corrective Action owner: Laura Garza, COO Completion Date 11/01/2022

View Audit 26349

Finding 31042 (2022-001)

Significant Deficiency 2022

Community Montessori, Inc.

IN

Procurement, Suspension & Debarment § 200.318

2022-001 Charter Schools ? Assistance Listing No. 84.282 Recommendation: We recommend that the School prepare and adopt a formal, written procurement and suspension and debarment policy that meets federal standards. Explanation of disagreement with audit finding: There is no disagreement with the au...

2022-001 Charter Schools ? Assistance Listing No. 84.282 Recommendation: We recommend that the School prepare and adopt a formal, written procurement and suspension and debarment policy that meets federal standards. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We plan to create a procurement protocol to present to the Board of Directors for approval. Name(s) of the contact person(s) responsible for corrective action: Barbara Burke Fondren Planned completion date for corrective action plan: by June 30, 2023

View Audit 34587

Finding 31041 (2022-001)

Material Weakness 2022

United Way of Monterey County

CA

Subrecipient Monitoring Cash Management Eligibility

The Emergency Rental Assistance Program was developed in response to the pandemic and was implemented swiftly to meet the needs of low-income tenants affected by Covid-19. The program design involves fourteen partner agencies and their varying accounting systems. In March 2021, UWMC began this eme...

The Emergency Rental Assistance Program was developed in response to the pandemic and was implemented swiftly to meet the needs of low-income tenants affected by Covid-19. The program design involves fourteen partner agencies and their varying accounting systems. In March 2021, UWMC began this emergency program with an existing system, the Smart Referral Network (SRN) software, which was adapted in order to quickly launch the program. In March of 2022, the SRN tool was replaced with a software system (Neighborly) more specifically designed to administer and report on ERAP. The new data system facilitates reconciliation to the detailed payment data. Management agrees that the expenditures for the reporting period were overstated and accepts the recommendation along with implementing the following corrective action. UWMC conducted a comprehensive reconciliation of program data to financial expenditure records of its partnering agencies through June 30, 2022. In the current fiscal year, all partnering agencies are required to submit program data through the online Neighborly software along with providing a general ledger report that supports and is reconciled to the data submitted prior to receiving reimbursement. This new procedure was put in place for reimbursements effective January 1, 2023 forward. For reimbursements from July 1, 2022 ? December 31, 2022, we are going to reconcile past reimbursement requests to the partner agency general ledger report retroactively. The UWMC staff member overseeing these reconciliations with support from the UWMC Finance Department is: Kelly DeWolfe, Community Impact Director, Financial Stability kelly.dewolfe@unitedwaymcca.org (831)318-1997

View Audit 33534

Finding 31039 (2022-001)

Material Weakness 2022

Turning Point of Central California, Inc.

CA

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Material Weakness § 200.118 § 200.318 § 200.326

Corrective Action Plan for Current Year Finding Turning Point of Central California, Inc. submits the following corrective action plan for the identified finding for the audit period July 1, 2021 through June 30, 2022: Finding 2022-001 Procurement Corrective Action: Turning Point of Central ...

Corrective Action Plan for Current Year Finding Turning Point of Central California, Inc. submits the following corrective action plan for the identified finding for the audit period July 1, 2021 through June 30, 2022: Finding 2022-001 Procurement Corrective Action: Turning Point of Central California, Inc. has updated Procurement Policy to comply with Uniform Guidance. Turning Point of Central California, Inc. is implementing procedures to obtain and retain required documentation to conform with applicable federal statutes and procurement requirements identified in 2 CFR Part 200. Person Responsible: Finance Director David Lozano. Timing for Implementation: As soon as possible prior to be effective for the fiscal year ending 6/30/24.

View Audit 33530

Finding 31037 (2022-001)

Significant Deficiency 2022

City of New Orleans

LA

Equipment & Real Property Management § 200.313

The City has not, in recent years, purchased any inventory with CFDA# 14.228 Disaster CDBG funding and has disposed of all but three (3) inventory items purchased with this funding. The City provided to the auditors the completed physical inventory documentation and the auditors deemed the issue as ...

The City has not, in recent years, purchased any inventory with CFDA# 14.228 Disaster CDBG funding and has disposed of all but three (3) inventory items purchased with this funding. The City provided to the auditors the completed physical inventory documentation and the auditors deemed the issue as resolved. The City will continue to implement and execute its controls in place to ensure that a physical inventory is taken at least once every two years. Responsible Party Ronald Fornerette, Jr. ? Director of Compliance. Completion Date: January 30, 2023

View Audit 30461

Corrective Action Plans

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