Corrective Action Plans

Finding 12136 (2022-001)

Significant Deficiency 2022

TX

Subrecipient Monitoring § 200.303

Finding 2022-001 ? Subrecipient Monitoring Condition: While risk assessment procedures were performed by Texas Biomed for selected subrecipients, for 2 of 5 of the selected subrecipients, Texas Biomed did not perform the risk assessment procedures in accordance with Texas Biomed?s documented proced...

Finding 2022-001 ? Subrecipient Monitoring Condition: While risk assessment procedures were performed by Texas Biomed for selected subrecipients, for 2 of 5 of the selected subrecipients, Texas Biomed did not perform the risk assessment procedures in accordance with Texas Biomed?s documented procedures and internal controls. Corrective Action Plan: Texas Biomed will revise existing procedures and internal controls to minimize the number of designated officials authorized to execute subaward agreements and amendments and elevate such responsibilities to more senior individuals. The designated officials will be responsible for reviewing risk assessments or subrecipient monitoring questionnaires and the most recent Single Audit of the relevant subrecipient. Prior to execution of a subaward agreement or amendment, the authorized designated officials will certify their review of risk assessment or subrecipient monitoring questionnaire and the most recent Single Audit. Responsible Parties: Eduardo Meza, Director, Sponsored Programs Administration Completion Date: June 1, 2023

View Audit 16215

Finding 12131 (2022-001)

Significant Deficiency 2022

Midwest Food Bank Nfp

IL

Procurement, Suspension & Debarment § 200.318 § 200.327

2022-001: Procurement Requirements Criteria: The Organization is required to establish a procurement policy in accordance with Uniform Guidance requirements, as specified in the compliance supplement. Condition: The Organization did not establish a procurement policy in accordance with Uniform Guida...

2022-001: Procurement Requirements Criteria: The Organization is required to establish a procurement policy in accordance with Uniform Guidance requirements, as specified in the compliance supplement. Condition: The Organization did not establish a procurement policy in accordance with Uniform Guidance 2 CFR 200.318 ? 200.327, as required for the major program. The Organization developed and implemented a policy during 2022 but it was not in effect for the whole organization for the entire year. Questioned costs: None Cause and Effect: By not having an updated procurement policy the Organization could expense funds that are not in accordance with the procurement policies established by Uniform Guidance. Corrective Plan: Midwest Food Bank NFP established a procurement policy in accordance with Uniform Guidance in 2022 to be fully implemented across the Organization with an effective date of January 1, 2023, led by Lisa Martin, CFO.

View Audit 16212

Finding 12130 (2022-002)

Significant Deficiency 2022

Midwest Food Bank Nfp

IL

Reporting

2022-002: Reporting Requirements Criteria: The Organization is required to submit various reports as listed in each grant agreement for the major program. The Organization submitted two reports after the reporting deadline. Additionally, one required report was not filed. Condition: The Organization...

2022-002: Reporting Requirements Criteria: The Organization is required to submit various reports as listed in each grant agreement for the major program. The Organization submitted two reports after the reporting deadline. Additionally, one required report was not filed. Condition: The Organization did not timely file all reports in accordance with reporting requirements listed in each grant. Questioned costs: None Cause and Effect: By not filing all reports timely, the Organization could face repercussions from the grantors. Corrective Plan: Midwest Food Bank NFP inadvertently missed the reporting deadline due to misinterpreting the reporting requirements. The Organization, led by Lisa Martin, CFO, will establish a framework by June 30, 2023, to more closely identify and track reporting deadlines to ensure reporting within proper timeframes.

View Audit 16212

Finding 12129 (2022-003)

Significant Deficiency 2022

Community Action Partnership of Solano (dba) Cap Solano

CA

Reporting Subrecipient Monitoring Cash Management

Finding Number: 2022-003 ? Reporting Name of Contact Person: Tamara Colden, Assistant Director Housing and Community Services Department Corrective Action: A new administrative staff position was added in Fiscal Year 2022-2023 that is is now responsible for submission in EARS to address timeliness...

Finding Number: 2022-003 ? Reporting Name of Contact Person: Tamara Colden, Assistant Director Housing and Community Services Department Corrective Action: A new administrative staff position was added in Fiscal Year 2022-2023 that is is now responsible for submission in EARS to address timeliness issues. Management staff will take the following steps to ensure new staff are aware of policies established for continued commitment to timeliness: 1. Management staff will review current established timelines with staff responsible for submitting reports including reminders. Proposed Completion Date: 06/30/2023

View Audit 16211

Finding 12128 (2022-002)

Material Weakness 2022

Community Action Partnership of Solano (dba) Cap Solano

CA

Subrecipient Monitoring § 200.332 § 200.521

Finding Number: 2022-002 ? Subrecipient Monitoring Name of Contact Person: Tamara Colden, Assistant Director Housing and Community Services Department Corrective Action: The Subrecipient Monitoring policy and procedures were updated in August 2022 to include the procedures for evaluating risk for ...

Finding Number: 2022-002 ? Subrecipient Monitoring Name of Contact Person: Tamara Colden, Assistant Director Housing and Community Services Department Corrective Action: The Subrecipient Monitoring policy and procedures were updated in August 2022 to include the procedures for evaluating risk for subrecipients and revise monitoring procedures. These procedures will be updated to include checking the Federal Awards clearinghouse annually to assess audit requirements for all subrecipients and ensure the monitoring policy includes procedures when those audits result in any concerns or findings for subrecipients. A revised risk assessment will be conducted for each subrecipient. Proposed Completion Date: 06/30/2023

View Audit 16211

Finding 12126 (2022-001)

Significant Deficiency 2022

Committee Against Domestic Abuse, Inc.

MN

Procurement, Suspension & Debarment § 200.317 § 200.318 § 200.327

SEE ATTACHED

View Audit 16204

Finding 12125 (2022-001)

Significant Deficiency 2022

Regent at Apple Valley, LLC Dba: the Seasons at Apple Valley

MN

HUD Housing Programs

Management is required to retain the HUD approved management agreement to ensure payments made are in accordance with HUD requirements. The Project does not have a HUD approved management agreement. Recommendation: Recommend that management work with HUD to have the current management agreement appr...

Management is required to retain the HUD approved management agreement to ensure payments made are in accordance with HUD requirements. The Project does not have a HUD approved management agreement. Recommendation: Recommend that management work with HUD to have the current management agreement approved. There is no disagreement with the audit finding. Action taken in response to finding: We have contacted HUD to obtain an approved management agreement. Name of the contact person responsible for corrective action: Lisa Gindt Planned completion date for corrective action plan: May 2023 If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Lisa Gindt at 651-766-4368.

View Audit 16186

Finding 12124 (2022-002)

Significant Deficiency 2022

St. Francis County Housing Authority

AR

Questioned Costs HUD Housing Programs Cash Management

2022-002 Ineligible Expenditures Federal Program: Housing Choice Voucher Program, CFDA No. 14.871 Criteria: All payments must be eligible items under federal guidelines. Condition: During the fiscal year ending June 30, 2022 CARES Act funds were used to provide funds to the board members. E...

2022-002 Ineligible Expenditures Federal Program: Housing Choice Voucher Program, CFDA No. 14.871 Criteria: All payments must be eligible items under federal guidelines. Condition: During the fiscal year ending June 30, 2022 CARES Act funds were used to provide funds to the board members. Each board member was provided a check in the amount of $2,500. Two of the board members returned their check prior to cashing them once they found out it was not allowed. Questioned costs: $5,000. Effect: Payments were made that are not allowable under HUD of federal guidelines. Cause: PHA was not aware of the limitations in place for payments made to board members. Repeat Finding: This finding was reported in the prior audit as item 2021-002. Recommendation: Reimbursement for the payments should be made to the Housing Authority. Views of responsible officials and planned corrective actions: We have begun the process of reimbursing the amounts paid to the board members and will refrain from making these payments in the future.

View Audit 16182 Questioned Costs: $1

Finding 12123 (2022-001)

Significant Deficiency 2022

Associated Production Services, INC

PA

Allowable Costs / Cost Principles Cash Management Reporting

Views of responsible officials and planned corrective actions: The Organization agrees with this finding. The Chief Financial Officer will prepare the required reports and the Executive Director will review the grant terms and conditions and the draft of the required reports before approving the sub...

Views of responsible officials and planned corrective actions: The Organization agrees with this finding. The Chief Financial Officer will prepare the required reports and the Executive Director will review the grant terms and conditions and the draft of the required reports before approving the submission of the required reports.

View Audit 16173

Finding 12122 (2022-002)

Significant Deficiency 2022

Quincy Area Network Against Domestic Abuse

IL

Subrecipient Monitoring Reporting § 200.329

Finding 2022-002 Reporting ? The Executive Advocate (Tony Metz) will review newly signed con tracts for programmatic report requirements and enter the due dates into the tracking spreadsheet. ? Each staff member with responsi bility for completing reports will have access to the tracking spreadsheet...

Finding 2022-002 Reporting ? The Executive Advocate (Tony Metz) will review newly signed con tracts for programmatic report requirements and enter the due dates into the tracking spreadsheet. ? Each staff member with responsi bility for completing reports will have access to the tracking spreadsheet document. ? The Executive Advocate will remind the team member responsible for completing the report two weeks before the due date. ? The assigned staff member will complete the report, submit the report, and mark the submission date in the tracking spreadsheet. ? The Execu tive Advocate will be responsible for monitoring th e submission of reports and alerting the Chief Executive Officer prior to any missed deadlin es. This process will be reviewed by the Finance Committee and approved by the Quanada Board of Trustees as part of our Fiscal Policy document.

View Audit 16172

Finding 12119 (2022-001)

Significant Deficiency 2022

Cartwright Elementary School District No. 83

AZ

Special Tests & Provisions Procurement, Suspension & Debarment Significant Deficiency

Finding Number: 2022-001 Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Contact Person: Dr. Derek Etheridge Anticipated Completion Date: December 15, 2022 Planned Corrective Action: Recommendation: The District should review Fed...

Finding Number: 2022-001 Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Contact Person: Dr. Derek Etheridge Anticipated Completion Date: December 15, 2022 Planned Corrective Action: Recommendation: The District should review Federal requirements over Davis Bacon. Planned Corrective Action: Members of the Cartwright School District Federal Programs Department and members of the Cartwright School District Business Services Department will attend training on the Education Department General Administrative Regulations (EDGAR), specifically as it relates to the use of Federal funds for the purpose of construction, including Davis Bacon. This training will be conducted by Brustein & Manasevit, Arizona Department of Education, or another expert in EDGAR policies and procedures. Recommendation: The District should develop policies and procedures [around Davis Bacon] and ensure those developed policies and procedures are implemented. Planned Corrective Action: In general, Federal funds will not be used for construction projects in the district, as construction is generally not allowed using Federal funding sources. However, in the rare event that Federal funds are used for construction projects, the following policies/procedures will be implemented: ? Before the school district enters into a contract for a construction project, the Director of Federal Programs will ensure the project is allowable under the appropriate Federal grant and will submit required documentation to request prior approval from the Arizona Department of Education. The District will not proceed with the planned construction project until the Arizona Department of Education provides approval. ? All construction contracts in which Federal funds will be used will contain language requiring prevailing wages. ? All construction contracts in which Federal funds will be used will contain language requiring the contractor and/or subcontractor to submit certified payroll records weekly to the Cartwright School District Director of Business Services. ? The Cartwright School District Director of Business Services will review the certified payroll records weekly to ensure prevailing wages are being paid by the contractor and/or subcontractor. Recommendation: The District should review the chart of accounts and ensure grant budget and expenditure amounts are recorded as prescribed in the chart of accounts. Planned Corrective Action: Members of the Cartwright School District Business Services Department will attend training on the Uniform System of Financial Records (USFR), specifically the section regarding the chart of accounts. This training will be conducted by Heinfeld & Meech, Arizona Association of School Business Officials, or another expert in the Uniform System of Financial Records? chart of accounts. The Director of Business Services will then present the information to all District administrators, including those in the Federal Programs Department. All requisitions will follow multiple approvals to provide the opportunity to review the account codes for accuracy. At a minimum, when utilizing Federal funds, approvals will include an administrator in Cartwright School District?s Federal Programs Department, the Cartwright School District Purchasing Department, and an administrator in Cartwright School District?s Business Services Department.

View Audit 16170

Finding 12118 (2022-001)

Material Weakness 2022

Vanderbilt University Medical Center

TN

Questioned Costs Eligibility Cash Management

Federal Grantor: United States Department of Health and Human Services, Health Resources and Services Administration (HRSA) Assistance Listing No.: 93.461, COVID 19 HRSA COVID 19 Claims Reimbursement for the Uninsured Program and the COVID 19 Coverage Assistance Fund Management agrees with this find...

Federal Grantor: United States Department of Health and Human Services, Health Resources and Services Administration (HRSA) Assistance Listing No.: 93.461, COVID 19 HRSA COVID 19 Claims Reimbursement for the Uninsured Program and the COVID 19 Coverage Assistance Fund Management agrees with this finding and performed a review of claims submitted to the HRSA COVID 19 Uninsured Program identifying payments for ineligible services and refunded the entire overpayment amount. In March 2022, HRSA announced the discontinuance of the HRSA COVID 19 Uninsured Program, and therefore, remediation of internal controls is no longer applicable. Paula Yarbrough, VUMC Director ? Grants and Contracts, will be responsible for implementation by fiscal year-end 2023.

View Audit 16159 Questioned Costs: $1

Finding 12117 (2022-003)

Material Weakness 2022

Vanderbilt University Medical Center

TN

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

Federal Grantor: U.S. Department of Health and Human Services (HHS) Health Resources and Services Administration (HRSA) Assistance Listing No.: 93.498, COVID 19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution All expenditures included by VUMC Management (Management) in its sub...

Federal Grantor: U.S. Department of Health and Human Services (HHS) Health Resources and Services Administration (HRSA) Assistance Listing No.: 93.498, COVID 19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution All expenditures included by VUMC Management (Management) in its submissions in the Department of Health and Human Services (HHS) portal were verified against HHS guidance to ensure allowability. Management understands that additional audit evidence must be retained at a detailed enough level to allow the auditor to meet their reperformance standard. Management believes that our control risk is mitigated by the fact that our lost revenues far exceed any provider relief funding received. However, should management need to report any future eligible expenses in the HHS portal, we will retain additional audit evidence to enable auditor reperformance of the controls regarding allowability of expenditures. Management also established appropriate review and approval controls surrounding the performance and review of the lost revenue analytic and the subsequent reporting of lost revenue in the HHS portal. Management retained documentation to support execution of this control; however, Management understands that additional audit evidence supporting the reviews was not available to the auditor to evidence execution of this control. Management will retain additional audit evidence to allow the auditor to reperform execution of this control for future HHS portal submissions. Paula Yarbrough, VUMC Director ? Grants and Contracts, will be responsible for implementation by fiscal year-end 2023.

View Audit 16159

Finding 12115 (2022-002)

Material Weakness 2022

Vanderbilt University Medical Center

TN

Subrecipient Monitoring Reporting § 200.303

Federal Grantor: U.S. Department of Health and Human Services Assistance Listing No.: 93.067, Global AIDS Award Number: 6 NU2GGH001943-05-09 VUMC is a prime recipient of funding from the Centers for Disease Control and Prevention related to the Global AIDS grant and made first tier subawards of grea...

Federal Grantor: U.S. Department of Health and Human Services Assistance Listing No.: 93.067, Global AIDS Award Number: 6 NU2GGH001943-05-09 VUMC is a prime recipient of funding from the Centers for Disease Control and Prevention related to the Global AIDS grant and made first tier subawards of greater than $30,000. VUMC reported the subaward from VUMC, the prime, to Friends in Global Health, the subrecipient, as a single report in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) instead of filing a separate report for each subaward. Procedures and internal controls were in place for first tier subawards. VUMC has changed procedures and internal controls to report each Global AIDS subaward separately in FSRS. All subawards have been reported in FY23 in compliance with the Transparency Act. Paula Yarbrough, VUMC Director ? Grants and Contracts, will be responsible for implementation by fiscal year-end 2023.

View Audit 16159

Finding 12114 (2022-001)

None 2022

Swedishamerican Health System Corporation

IL

Reporting Internal Control / Segregation of Duties § 200.303

Corrective Action Plan For: SwedishAmerican Health System Finding number: 2022-001 Description of the finding: Amounts reported as eligible expenses in Reporting Period 2 were overstated by approximately $1,059,100. Corrective actions taken or planned: Lab expenses were erroneously duplicated d...

Corrective Action Plan For: SwedishAmerican Health System Finding number: 2022-001 Description of the finding: Amounts reported as eligible expenses in Reporting Period 2 were overstated by approximately $1,059,100. Corrective actions taken or planned: Lab expenses were erroneously duplicated due to using two sources for COVD-19 lab expenses ? 1) lab expenses internally charged to certain departments, and 2) a summary of lab expenses for all departments. This was discovered in April 2022, after Reporting Period 2 had closed on March 31, 2022. The reporting portal does not allow edits to a prior closed period; therefore, we assessed all received PRF funds against all uses of funds. Reporting Period 1 and 2 we only used expenses; however, we had lost revenue of approximately ($26,783,301) when comparing actual net revenues from April 1, 2020 to June, 30 2020, to the same period April 1, 2019 to June 30, 2019. When subtracting overstated lab expenses of $1,059,100 from Reporting Period 2, this leaves lost revenues of approximately ($25,724,223) to use in in future reporting periods. Reporting Period 3 and Reporting Period 4 we received funds of approximately $17,354,104 which is less than the remaining lost revenue of approximately ($25,724,223). Reporting Period 3 and Reporting Period 4 will only use lost revenues to justify the funds received. If we could correct reporting period 2 we would claim $1,059,100 against lost revenue and reduce the duplicated expense. However, if we receive funds for reporting periods after Reporting Period 4, we will deduct the excess expenses reported from lost revenues remaining to be claimed. Anticipated completion date: 4/18/2022 Person responsible for Corrective Action Plan: Patricia DeWane, CFO and Treasurer, (779) 696-4009 pdewane@uwhealth.org SwedishAmerican Health System, SwedishAmerican Hospital, DBA UW Health

View Audit 16158

Finding 12100 (2022-001)

None 2022

Cook County School District 130

IL

Reporting Subrecipient Monitoring

Condition: The School District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completio...

Condition: The School District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: June 30, 2023. Name of Contact Person: Colleen McKay, Superintendent. Management Response: The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates.

View Audit 16156

Finding 12095 (2022-001)

Significant Deficiency 2022

Bi-State Development Agency of the Mo-Il Metropolitan District

MO

Procurement, Suspension & Debarment

Finding No. 2022-001 Significant Deficiency Personnel Responsible for Corrective Action: Bill Dee and Tom White, Grant Management Anticipated Completion Date: 10/25/2022 Corrective Action Plan: There is a process in place. We will run this process as designed. The process is for the buyer...

Finding No. 2022-001 Significant Deficiency Personnel Responsible for Corrective Action: Bill Dee and Tom White, Grant Management Anticipated Completion Date: 10/25/2022 Corrective Action Plan: There is a process in place. We will run this process as designed. The process is for the buyer to check the SAM.gov system for debarment and keep a copy of the record in the procurement file.

View Audit 16153

Finding 12091 (2022-001)

Significant Deficiency 2022

Seven Hills Preparatory Academy Charter School No.4159

MN

Cash Management Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN (CAP): 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding Administration will ensure sufficient backup documentation is available. 3. Official Responsible for Ensuring CAP The Executive D...

CORRECTIVE ACTION PLAN (CAP): 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding Administration will ensure sufficient backup documentation is available. 3. Official Responsible for Ensuring CAP The Executive Director is responsible for ensuring corrective action of the deficiency. 4. Planned Completion Date for CAP The planned completion date for the CAP is immediate. 5. Official Responsible for Ensuring CAP The Board of Education will be monitoring this CAP

View Audit 16152

Finding 12090 (2022-001)

Significant Deficiency 2022

Victoria Theatre Association

OH

Procurement, Suspension & Debarment

The Association does not have a formal procurement policy as defined under non-profit federal funding guideline. As such, Management will writing and implementing a procedure requiring research, review and approval of all federal-funded project purchases over $10,000 and internally-funded projects ...

The Association does not have a formal procurement policy as defined under non-profit federal funding guideline. As such, Management will writing and implementing a procedure requiring research, review and approval of all federal-funded project purchases over $10,000 and internally-funded projects aggregating to $50,000 or more. This procedure will be incorporated in our written company policy handbook. Processes will be documented under these procurement procedures to reflect any applicable local, state and federal requirements, and to meet uniform federal guidance. This policy will be fully implemented and effective as of January 1, 2023 to meet future federal funding qualifications for non-profit entities.

View Audit 16149

Finding 12087 (2022-001)

None 2022

Owego Apalachin Central School District

NY

Procurement, Suspension & Debarment Equipment & Real Property Management

Corrective Action Plan: The District will review cafeteria operations throughout 2022-2023 and ensure any excess funds be used to provide additional support to the cafeteria program, including the utilization of excess funds for equipment and operational efficiencies. The School District expects...

Corrective Action Plan: The District will review cafeteria operations throughout 2022-2023 and ensure any excess funds be used to provide additional support to the cafeteria program, including the utilization of excess funds for equipment and operational efficiencies. The School District expects to resolve this issue by June 30, 2023.

View Audit 16144

Finding 12079 (2022-010)

None 2022

County of Bradford, Pennsylvania

PA

Subrecipient Monitoring Reporting

Annual Sub-Recipient agreement and Annual Single Audit of Sub-Recipient will be requested. Persons Responsible: Michelle Shedden, Chief Clerk Anticipated Completion Date: Immediately

View Audit 16108

Finding 11998 (2022-001)

Significant Deficiency 2022

Caap Housing, Inc. Dba Emma O. Johnson Homes 073-11685

IN

Questioned Costs HUD Housing Programs

Finding No. 2022-001- Federal Award Finding Statement of Condition: Security deposit liability account is underfunded at December 31, 2022. Criteria: HUD requires the security deposit cash account to be maintained in an amount equal to or greater than the security deposit liability on hand. The secu...

Finding No. 2022-001- Federal Award Finding Statement of Condition: Security deposit liability account is underfunded at December 31, 2022. Criteria: HUD requires the security deposit cash account to be maintained in an amount equal to or greater than the security deposit liability on hand. The security deposit account was underfunded by $9,505 during the year ended December 31, 2022. Effect: Security deposit liability account is underfunded. Cause: Funds from the security deposit cash account were transferred to the operating account to assist project cash flow throughout the year. Recommendation: Management should transfer funds back to the security deposit cash account to cover the shortfall. Management Response: Management agrees with the finding and will transfer the required funds back to the security deposit cash account.

View Audit 16083 Questioned Costs: $1

Finding 11997 (2022-003)

Significant Deficiency 2022

Eastern Pennsylvania Coalition for Abandoned Mine Reclamation

PA

Reporting § 200.512

Finding #2022-003 The EPCAMR Executive Director will work closely with our Bookkeeper to ensure the financial statement audit will be completed in a timely manner for fiscal year 2023 and looking ahead to 2024, if a Single Audit is warranted and additional Federal funds are awarded and expensed. In ...

Finding #2022-003 The EPCAMR Executive Director will work closely with our Bookkeeper to ensure the financial statement audit will be completed in a timely manner for fiscal year 2023 and looking ahead to 2024, if a Single Audit is warranted and additional Federal funds are awarded and expensed. In accordance with 2CFR Section 200.512A, EPCAMR will submit the reporting package the earlier of 30 calendar days after receipt of the Auditor’s Report. I have reviewed the audit findings and going forward these findings will be corrected for the 2023 Single Audit, if one is necessary and determined based on Federal expenditure of funds and going forward in 2024, should EPCAMR receive additional Federal funds that would warrant an Single Audit and completion of a SEFA.

View Audit 16080

Finding 11996 (2022-002)

None 2022

Eastern Pennsylvania Coalition for Abandoned Mine Reclamation

PA

Reporting

Finding #2022-002 The Executive Director and Program Manager will work with our Bookkeeper to report all future Federal expenditures on the Schedule of Expenditures of Federal Awards (SEFA) to ensure accuracy and account for all Federal designated funds. Federal funds documented on the SEFA will all...

Finding #2022-002 The Executive Director and Program Manager will work with our Bookkeeper to report all future Federal expenditures on the Schedule of Expenditures of Federal Awards (SEFA) to ensure accuracy and account for all Federal designated funds. Federal funds documented on the SEFA will allow for the Auditor to be more aware of the need for a Single Audit, should $750,000 in expenses be incurred in a fiscal year. EPCAMR currently tracks those expenditures of funds through monthly Excel sheets that are provided by the PA Department of Environmental Protection that are normally invoiced monthly and approved by the Commonwealth’s Office of Management and Budget before payments are received for and an online grant management system called EasyGrants for our current National Fish & Wildlife Foundation grant where expenses are submitted for approval. Should EPCAMR be awarded future Federal grant funds, they will be added on the SEFA, accordingly, to document expenditures within the given fiscal year. The EPCAMR Executive Director will act as a Grant Coordinator since we do not have additional capacity or funding for another position at this time to identify Federal awards, track expenditures, and to prepare the expenditure of Federal Awards on the SEFA on a yearly basis that will be submitted to the Auditor each year for review. Submission of the SEFA will allow the Auditor to make the determination as to whether or not a Single Audit is necessary.

View Audit 16080

Finding 11993 (2022-001)

None 2022

Metropolitan Transit Authority

TN

Procurement, Suspension & Debarment Subrecipient Monitoring

Management’s Corrective Action Plan 2022-001 – PROCUREMENT AND SUSPENSION AND DEBARMENT Corrective Action The Corrective Action Plan to resolve this finding was to have the vendor in question register with SAMS for future verifications and also submit the required notarized self-certification of...

Management’s Corrective Action Plan 2022-001 – PROCUREMENT AND SUSPENSION AND DEBARMENT Corrective Action The Corrective Action Plan to resolve this finding was to have the vendor in question register with SAMS for future verifications and also submit the required notarized self-certification of eligibility documentation. The finding was corrected on September 26, 2022 with the vendor submitting the required signed certifications as well as proof of registration on the SAMS website, which will be monitored by MTA to ensure the propriety of any future payments made to this vendor in question as well as to all other vendors. Anticipated Completion Date September 26, 2022 Name of Contact Person Ed Oliphant, Chief Financial Officer Metropolitan Transit Authority (615) 862-6129

View Audit 16070

Corrective Action Plans

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