Corrective Action Plans

Finding 43312 (2022-001)

Material Weakness 2022

SD

Internal Control / Segregation of Duties Material Weakness Reporting

The Hanson School District Business Manager, Jodi Hruby, is the contact person responsible for the corrective action plan for this finding. Finding Number 2022-001 is due to the limited number of staff employed in the district's business office. Staffing the office at an efficient and financially ...

The Hanson School District Business Manager, Jodi Hruby, is the contact person responsible for the corrective action plan for this finding. Finding Number 2022-001 is due to the limited number of staff employed in the district's business office. Staffing the office at an efficient and financially feasible level precludes the hiring of enough personnel to provide an ideal environment for internal controls. The district is aware of the continued weakness in internal controls and will continue to develop policies and procedures and provide on-going controls to reduce the risk. Procedures are altered at the times throughout the year to try to mitigate for the lack of segregation of duties, due to the limited staff. This will be an ongoing process, requiring continual analysis of processes and procedures in order to minimize the risk of the district.

View Audit 44374

Finding 43302 (2022-006)

Significant Deficiency 2022

YWCA West Central Michigan

MI

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

Finding Number: 2022-006 Condition: For each of the four Crime Victim Assistance grants, thirteen monthly financial status reports (FSR) and eight quarterly work plan reports were not filed within 30 days and 15 days, respectively, of period end, as required by the grant agreements. Planned Corre...

Finding Number: 2022-006 Condition: For each of the four Crime Victim Assistance grants, thirteen monthly financial status reports (FSR) and eight quarterly work plan reports were not filed within 30 days and 15 days, respectively, of period end, as required by the grant agreements. Planned Corrective Action: Management will establish a reporting calendar for review and approval during the onboarding of each grant agreement. Management will periodically review the completeness and accuracy of and adherence to the reporting calendar. After several staffing changes were made, all reports and financial status reports have been submitted timely. A calendar has been created as of August 2022 and being fully utilized. Contact person responsible for corrective action: Kelly Scott, Deputy CEO Anticipated Completion Date: 2/1/2022

View Audit 39808

Finding 43300 (2022-007)

Significant Deficiency 2022

YWCA West Central Michigan

MI

Reporting § 200.502 § 200.510

Finding Number: 2022-007 Condition: For SEFA reporting, expenditures were overstated for one program and understated for another. In addition, an ALN listed for expenditures was inaccurate. Planned Corrective Action: Grant documents will be reviewed upon receipt to determine the proper ALN and the...

Finding Number: 2022-007 Condition: For SEFA reporting, expenditures were overstated for one program and understated for another. In addition, an ALN listed for expenditures was inaccurate. Planned Corrective Action: Grant documents will be reviewed upon receipt to determine the proper ALN and the federal portion of funding. All existing grants will also be reviewed. The ALN listed in each grant document will be used when completing the SEFA. A second staff member will verify the accuracy of the SEFA prior to submission. All ALN numbers will be reviewed upon receipt and verified with state analysts when applicable. The organization will ensure that the funding sources are verified to the most appropriate level at the state level to verify funds and funding sources. Contact person responsible for corrective action: Kelly Scott, Deputy CEO Anticipated Completion Date: 4/30/2023

View Audit 39808

Finding 43298 (2022-005)

Material Weakness 2022

YWCA West Central Michigan

MI

Questioned Costs Cash Management Material Weakness

Finding Number: 2022-005 Condition: Controls in place did not ensure the Organization verified rent paid is reasonable in relation to rents being charged in the area for comparable space. Planned Corrective Action: The Project Heal department verifies rent reasonableness before submission for gran...

Finding Number: 2022-005 Condition: Controls in place did not ensure the Organization verified rent paid is reasonable in relation to rents being charged in the area for comparable space. Planned Corrective Action: The Project Heal department verifies rent reasonableness before submission for grant reimbursement and/or billing is made to the finance department. The Staff Accountant called landlords to verify space against rent amount to ensure the amount charged was reasonable and verified against billing. Continuing forward, the finance department will work Project Heal to ensure all rent is paid according to space and area. Contact person responsible for corrective action: Kelly Scott, Deputy CEO Anticipated Completion Date: 4/30/2023

View Audit 39808 Questioned Costs: $1

Finding 43296 (2022-004)

Material Weakness 2022

YWCA West Central Michigan

MI

Procurement, Suspension & Debarment

Finding Number: 2022-004 Condition: Controls in place did not ensure the Organization verified landlords paid were not excluded or disqualified prior to entering in to transactions with the landlords. Planned Corrective Action: The Organization did not have any new landlords that were used for the...

Finding Number: 2022-004 Condition: Controls in place did not ensure the Organization verified landlords paid were not excluded or disqualified prior to entering in to transactions with the landlords. Planned Corrective Action: The Organization did not have any new landlords that were used for the new fiscal year to verify. The Project Heal department accepts clients under the HUD Rapid Rehousing grant in which landlords are already put in place with the clients ? the YWCA assumes the rent payment or a portion of, to help survivors with costs. Annual checks will continue to be run on landlords in which the leases are in the name of the YWCA. Landlords will be verified using the public record search on SAM.gov for exclusions or disqualifications prior to entering into a lease agreement. We will also add a clause in the transaction instrument (lease) indicating that we will not do business with disqualified or excluded entities/individuals. We will also periodically (at least annually) review the status of vendors utilizing SAM.gov. Contact person responsible for corrective action: Kelly Scott, Deputy CEO Anticipated Completion Date: 4/30/2023

View Audit 39808

Finding 43287 (2022-001)

Significant Deficiency 2022

Lane Electric Cooperative, INC

OR

Reporting Internal Control / Segregation of Duties

Lane Electric officials understand the requirements for a review process for transactions to be considered reimbursable as allowable costs. Each month, the Controller will review each transaction that has been added to the reimbursable cost database to ensure that there are not any disallowable cost...

Lane Electric officials understand the requirements for a review process for transactions to be considered reimbursable as allowable costs. Each month, the Controller will review each transaction that has been added to the reimbursable cost database to ensure that there are not any disallowable costs included. The Controller will maintain proper education and training to accurately determine that only allowable costs have been reported on the Schedule of Expenditures and Federal Awards, and ultimately on the request for reimbursement. Lane Electric agrees to comply with this within 90 days of the filing date of the financial statements.

View Audit 39806

Finding 43283 (2022-004)

Material Weakness 2022

Cattaraugus County Project Head Start Inc.

NY

Questioned Costs Cash Management Allowable Costs / Cost Principles

Allowable Cost/Cost Principles Auditor?s Recommendation: On a monthly basis, expenses recorded within the Organization?s general ledger system should be reconciled with expenses claimed for reimbursement through Head Start drawdowns. The reconciliation should consider reimbursements and credits rece...

Allowable Cost/Cost Principles Auditor?s Recommendation: On a monthly basis, expenses recorded within the Organization?s general ledger system should be reconciled with expenses claimed for reimbursement through Head Start drawdowns. The reconciliation should consider reimbursements and credits received by the Organization. This reconciliation should be reviewed by someone independent of the preparer. Organization?s Response: Head Start agrees with the recommendation and will continue to prepare grant reconciliations to ensure draw down requests are matched by expenditures. Reconciliations will be approved by Anthony Harenda, Financial Manager, and Danielle Amore, CEO. Monthly reconciliations will be included in the Board of Directors reports. This will be addressed for the year ending December 31, 2023 and in future years.

View Audit 49748 Questioned Costs: $1

Finding 43282 (2022-003)

Material Weakness 2022

Cattaraugus County Project Head Start Inc.

NY

Questioned Costs Cash Management Allowable Costs / Cost Principles

Allowable Cost/Cost Principles Auditor?s Recommendation: On a monthly basis, expenses recorded within the Organization?s general ledger system should be reconciled with expenses claimed for reimbursement through Head Start drawdowns. The reconciliation should consider reimbursements and credits rece...

Allowable Cost/Cost Principles Auditor?s Recommendation: On a monthly basis, expenses recorded within the Organization?s general ledger system should be reconciled with expenses claimed for reimbursement through Head Start drawdowns. The reconciliation should consider reimbursements and credits received by the Organization. This reconciliation should be reviewed by someone independent of the preparer. Organization?s Response: Head Start agrees with the recommendation and will continue to prepare grant reconciliations to ensure draw down requests are matched by expenditures. Reconciliations will be approved by Anthony Harenda, Financial Manager, and Danielle Amore, CEO. Monthly reconciliations will be included in the Board of Directors reports. This will be addressed for the year ending December 31, 2023 and in future years.

View Audit 49748 Questioned Costs: $1

Finding 43276 (2022-003)

None 2022

Governors State University

IL

Student Financial Aid Matching / Level of Effort / Earmarking § 200.303

2022-003 FINDING: FEDERAL PERKINS LOAN COHORT DEFAULT RATE TOO HIGH Corrective Action Plan: The University?s cohort default rate significantly improves on a year-to-year basis. As indicated in the finding, the University?s cohort default rate during the Fiscal Year 2022 (for borrowers who entered...

2022-003 FINDING: FEDERAL PERKINS LOAN COHORT DEFAULT RATE TOO HIGH Corrective Action Plan: The University?s cohort default rate significantly improves on a year-to-year basis. As indicated in the finding, the University?s cohort default rate during the Fiscal Year 2022 (for borrowers who entered repayment during Fiscal Year 2021) was at 11.11%, meeting the 15% threshold. However, since the number of University borrowers who entered repayment during Fiscal Year 2021 were fewer than 30, the current cohort default rate calculation also included the University borrowers who entered into repayment and defaulted for the past three years, in accordance with federal regulations. The University will continue to closely monitor and communicate with students entering on default on a month-to-month basis, in addition to sending defaulted student loans to the Illinois State Comptroller?s Offset system. Responsible University Personnel: Villalyn Baluga, Associate Vice President for Finance; Linda Theres-Jones, Director/Chief Accountant. Anticipated completion date: Already implemented during FY 2020.

View Audit 49807

Finding 43275 (2022-002)

Significant Deficiency 2022

Governors State University

IL

Reporting Matching / Level of Effort / Earmarking Student Financial Aid § 200.303

2022-002 FINDING: ENROLLMENT REPORTING Corrective Action Plan: The University reports enrollment status changes to the U.S. Department of Education?s National Student Loan Data System (NSLDS) through the National Student Clearinghouse (NSC), a third-party servicer. There is currently no mechanism...

2022-002 FINDING: ENROLLMENT REPORTING Corrective Action Plan: The University reports enrollment status changes to the U.S. Department of Education?s National Student Loan Data System (NSLDS) through the National Student Clearinghouse (NSC), a third-party servicer. There is currently no mechanism for reporting students who were administratively withdrawn after the semester (the students registered for) ended until after the next reporting cycle to the NSC. The University will work with the NSC to determine a course of action to report these exceptions to NSLDS at the earliest possible date. Responsible University Personnel: Timothy Carroll, Registrar. Anticipated completion date: Summer 2023 Term.

View Audit 49807

Finding 43273 (2022-004)

Significant Deficiency 2022

Concordia University, St. Paul

MN

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

Higher Education Emergency Relief Fund ? Assistance Listing No. 84.425E and 84.425F Recommendation: We recommend that the University review their policies surrounding federal grants and ensure a review process is in place to ensure that all necessary compliance requirements are met. Explanation of d...

Higher Education Emergency Relief Fund ? Assistance Listing No. 84.425E and 84.425F Recommendation: We recommend that the University review their policies surrounding federal grants and ensure a review process is in place to ensure that all necessary compliance requirements are met. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The university?s participation in the Higher Education Emergency Relief Fund program ended in June 2022. During the fiscal year, 21-22, the university reviewed the reports to ensure that they were accurate. If, in the future, the university receives federal funds beyond the ongoing financial aid programs, we will establish a review process related to the public reporting. Name of the contact person responsible for corrective action: Michael Dorner, Vice President for Finance Planned completion date for corrective action plan: June 30, 2022

View Audit 49806

Finding 43252 (2022-005)

Significant Deficiency 2022

Concordia University, St. Paul

MN

Student Financial Aid Reporting Significant Deficiency

Student Financial Assistance Cluster ? Assistance Listing No. Various Recommendation: We recommend the University review its procedures to ensure that key personnel changes are reported to the Department of Education in the required 10-day timeframe. Explanation of disagreement with audit finding: T...

Student Financial Assistance Cluster ? Assistance Listing No. Various Recommendation: We recommend the University review its procedures to ensure that key personnel changes are reported to the Department of Education in the required 10-day timeframe. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: CSP has made sure that more than the Financial Aid Director has the information to access the E-APP. We also put into place a secondary designated person for SAIG and other portals and process as able. Name of the contact person responsible for corrective action: Amanda McCaughan, SFA Director Planned completion date for corrective action plan: February 2023

View Audit 49806

Finding 43251 (2022-003)

Significant Deficiency 2022

Concordia University, St. Paul

MN

Student Financial Aid Reporting Significant Deficiency

Student Financial Assistance Cluster ? Assistance Listing No. Various Recommendation: We recommend that the University review their policies surrounding federal grants and ensure a review process is in place to ensure that all necessary compliance requirements are met. Explanation of disagreement wi...

Student Financial Assistance Cluster ? Assistance Listing No. Various Recommendation: We recommend that the University review their policies surrounding federal grants and ensure a review process is in place to ensure that all necessary compliance requirements are met. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Registrar's Office has been working with National Student Clearinghouse since September 22, 2022, to review findings on error reports and how to resolve the specific errors. For example, Social Security Number not matching error was instructed to send a card via email and trying to identify a safe way to provide that student information instead of through an unsecured email inbox. We are actively working on the current error report for students who flag as NSLDS errors, even though the NSC data is accurate. NSC has verified that reporting is moving to NSLDS. The Registrar's team will keep all email communication to the NSC Audit team regarding error reporting. Name of the contact person responsible for corrective action: Lynn Lundquist, Registrar Planned completion date for corrective action plan: September 2022

View Audit 49806

Finding 43250 (2022-002)

Significant Deficiency 2022

Concordia University, St. Paul

MN

Student Financial Aid Reporting Significant Deficiency

Student Financial Assistance Cluster ? Assistance Listing No. Various Recommendation: We recommend the University review its reporting procedures to ensure the students? statuses are accurately and timely reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: T...

Student Financial Assistance Cluster ? Assistance Listing No. Various Recommendation: We recommend the University review its reporting procedures to ensure the students? statuses are accurately and timely reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Registrar's Office reports enrollment data every 30 days to the National Student Clearinghouse. Registrar's Office individually updates student records to maintain compliance with the 60-day update in NSLDS. The Registrar's Office has been communicating with the National Student Clearinghouse since September of 2022 regarding timelines of NSC to NSLDS updates. NSC has confirmed that updated information has been reported in time. Registrar's Office has sought specific information regarding audit findings as reported information to NSC is within the timeline. Registrar Team has been reviewing Program and Campus Level information since September of 2022 as regulations had been newly modified. Name of the contact person responsible for corrective action: Lynn Lundquist, Registrar Planned completion date for corrective action plan: April 2023

View Audit 49806

Finding 43249 (2022-001)

Material Weakness 2022

Concordia University, St. Paul

MN

Questioned Costs Student Financial Aid Material Weakness

Student Financial Assistance Cluster ? Assistance Listing No. Various Recommendation: We recommend that the University implement a review process as it relates to R2T4 calculations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in respo...

Student Financial Assistance Cluster ? Assistance Listing No. Various Recommendation: We recommend that the University implement a review process as it relates to R2T4 calculations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: CSP has created and started to use a report that pulls any student with a course withdrawal to verify no withdrawals are missed for an R2T4. A 2-step review has been put place, the first review to pull the data and complete the calculation and the second review with double check and return the funds. A CSP employee in the R2T4 review process registered and is currently attending the NASFAA U R2T4 course. Additional training for all FA staff on R2T4?s will be completed by May 31st. Name of the contact person responsible for corrective action: Amanda McCaughan, SFA Director Planned completion date for corrective action plan: Additional reports are already created; additional training will be completed by May 31st

View Audit 49806 Questioned Costs: $1

Finding 43248 (2022-001)

Material Weakness 2022

Alverno Apartments, Inc.

PA

HUD Housing Programs Allowable Costs / Cost Principles Eligibility

ALVERNO APARTMENTS, INC. 98 Hawthorne Road Pittsburgh, PA 15209 CORRECTIVE ACTION PLAN March 24, 2023 United States Department of Housing and Urban Development Alverno Apartment, Inc., respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and addres...

ALVERNO APARTMENTS, INC. 98 Hawthorne Road Pittsburgh, PA 15209 CORRECTIVE ACTION PLAN March 24, 2023 United States Department of Housing and Urban Development Alverno Apartment, Inc., respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Maher Duessel, CPA's 503 Martindale Street, Suite 600 Pittsburgh, PA 15212 Audit period: January 1, 2022 - December 31, 2022 The finding from the December 31, 2022 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS?FINANCIAL STATEMENT AUDIT None FINDINGS? FEDERAL AWARD PROGRAMS AUDITS Finding 2022-001 Department of Housing and Urban Development HUD Supportive Housing for the Elderly (Section 202) ALN Number 14.157 Recommendation: The Property should have internal controls in place to review Form HUD-50059 to ensure all documentation used to calculate the tenant rent and assistance payment is supported and properly calculated. Action taken: The Property has a Recertification Checklist. The managers have been reminded to utilize the checklist to its fullest when recertification. Also, managers have been reminded to double check all calculations after submitting to the servicer, Paulhus and Associates. If the Department of Housing and Urban Development has questions regarding this plan, please call Dan Barbusio at 412-646-5193.

View Audit 45116

Finding 43247 (2022-002)

Significant Deficiency 2022

Hacienda, Inc.

AZ

Questioned Costs Allowable Costs / Cost Principles Reporting

The following are Reponses to the findings in the Hacienda, Inc. single audit for the year ended Jun 30, 2022: 1. Section II - Financial Statement Findings 2022-001 Finding: Inadequate internal Controls The Organization's internal controls over financial reporting at the general ledger and financi...

The following are Reponses to the findings in the Hacienda, Inc. single audit for the year ended Jun 30, 2022: 1. Section II - Financial Statement Findings 2022-001 Finding: Inadequate internal Controls The Organization's internal controls over financial reporting at the general ledger and financial statement levels were not adequate to ensure misstatements would be prevented and/or detected. Response: Management acknowledges the finding and in response the Organization plans to put in place more effective internal controls, accounting policies, and procedures to better prevent and/or detect financial statements from material misstatements. Contact person(s) responsible for corrective action: a. Laura Worthy, CFO b. Heather Myers, Accounting Manager 2. Section II - Financial Statement Findings 2022-002 Finding: Errors were made in reporting expenditures in the period two provider relief fund report to the U.S. Department of Health and Human Services. During testing it was identified that employee salaries were included twice on the report. However, it was noted that the Organization had sufficient expenditures that covered the questioned costs of $29,135 of expenditures that were unallowed. Response: Management acknowledges the finding and in response will perform a high level of review of expenditures for accuracy and allowability under the criteria provided by entity to ensure compliance with reporting requirements. Contact person(s) responsible for corrective action: a. Laura Worthy, CFO b. Heather Myers, Accounting Manager For any additional questions, concerns, and/or clarifications, please contact Laura Worthy via email at lworthy@haciendainc.org.

View Audit 45113 Questioned Costs: $1

Finding 43236 (2022-001)

Significant Deficiency 2022

Florence County School District No. 5

SC

Reporting

Management continues to monitor the situation to determine the cost/benefit to the District. Presently, management believes the cost outweighs the benefit to implement the particular safeguard.

View Audit 48864

Finding 43223 (2022-004)

Significant Deficiency 2022

Homesight and Subsidiaries

WA

Questioned Costs Allowable Costs / Cost Principles

Audit Finding: 2022-004 Audit Finding Title: The Organization disburse federal funds to program beneficiaries in excess of program limits. Correction Plan: 1. Salesforce will used as the central repository location for all grants and contracts. 2. A regular reconciliation with the Program Ma...

Audit Finding: 2022-004 Audit Finding Title: The Organization disburse federal funds to program beneficiaries in excess of program limits. Correction Plan: 1. Salesforce will used as the central repository location for all grants and contracts. 2. A regular reconciliation with the Program Managers will be performed. 3. The overages for the WSHFC program were paid May 2023. Implementation Date: The correction action begun Jan. 2023. Anticipated Completed Date: These are on-going corrective actions.

View Audit 47955 Questioned Costs: $1

Finding 43221 (2022-001)

Significant Deficiency 2022

Homesight and Subsidiaries

WA

Allowable Costs / Cost Principles Reporting Internal Control / Segregation of Duties

Audit Finding: 2022-001 Audit Finding Title: Internal control procedures over financial reporting were not performed consistently throughout the fiscal year to ensure accuracy in accounting for revenue and related accounts. Correction Plan: 1. The use of Salesforce as a central repository all gr...

Audit Finding: 2022-001 Audit Finding Title: Internal control procedures over financial reporting were not performed consistently throughout the fiscal year to ensure accuracy in accounting for revenue and related accounts. Correction Plan: 1. The use of Salesforce as a central repository all grant and contract documentation. 2. Financial Policies and Procedures accessible to all current and new staff and a regular review with Finance staff. Implementation Date: The above corrections have been implemented since Jan. 2023. Anticipated Completion Date: These are on-going corrective actions.

View Audit 47955

Finding 43217 (2022-002)

Material Weakness 2022

Homesight and Subsidiaries

WA

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

Audit Finding: 2022-002 Audit Finding Title: The SEFA provided for audit omitted a major program and federal contracts and either understated or overstated the federal contracts listed in the condition and context section below, which resulted in an understatement of federal awards of $1.8M. All...

Audit Finding: 2022-002 Audit Finding Title: The SEFA provided for audit omitted a major program and federal contracts and either understated or overstated the federal contracts listed in the condition and context section below, which resulted in an understatement of federal awards of $1.8M. All errors were corrected in the attached SEFA; however, the errors indicate gaps in internal controls over financial reporting. Correction Plan: 1. A central repository is created in Salesforce in order to have one location for staff to pull documentation of grants and contracts. 2. The SEFA will be reconciled on a quarterly basis with updates. Implementation Date: The corrective actions 1 has been implemented since Jan. 2023. The corrective action 2 has been implemented since June 2023. Anticipated Completed Date: These are on-going corrective actions.

View Audit 47955

Finding 43216 (2022-001)

Material Weakness 2022

Westminster Presbyterian Homes, INC D/b/a Presbyterian Village, Athens

GA

Internal Control / Segregation of Duties

Views of Responsible Officials: Management agrees with the recommendations and to adhere to current internal control processes that are in place to ensure the monthly reconciliations are prepared and reconciled to the general ledger.

View Audit 46971

Finding 43215 (2022-001)

Significant Deficiency 2022

Open Government Partnership Secretariat-Fincs 15 Mth

DC

Procurement, Suspension & Debarment § 200.213

Views of Responsible Officials: Management will update its policy to indicate when suspension and debarment checks are conducted and when a self-certification will be sufficient. The policy will also include thresholds.

View Audit 44645

Finding 43214 (2022-001)

Significant Deficiency 2022

Community Mental Health Partnership of Southeast Michigan

MI

Subrecipient Monitoring Internal Control / Segregation of Duties Significant Deficiency § 200.332

FY 2022 CMHPSM Single Audit Findings Response Finding 2022-001: Considered a significant deficiency in internal control over compliance/immaterial non-compliance Program: ALN 93.959 Block Grants for Prevention and Treatment of Substance Abuse (Treatment and Access Management) Condition:...

FY 2022 CMHPSM Single Audit Findings Response Finding 2022-001: Considered a significant deficiency in internal control over compliance/immaterial non-compliance Program: ALN 93.959 Block Grants for Prevention and Treatment of Substance Abuse (Treatment and Access Management) Condition: During testing of contracts with subrecipients it was noted that these contracts did not include portions of required disclosures. Corrective Action: CMHPSM will revise all contracts that disburse Block Grant Funds so that they include that the recipient is a subrecipient and include the grant number. Matt Berg and CJ Witherow are responsible for implementing this change. The change to be complete by August 31, 2023.

View Audit 44644

Finding 43213 (2022-002)

Significant Deficiency 2022

Community Mental Health Partnership of Southeast Michigan

MI

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.309

Finding 2022-002: Considered a significant deficiency in internal control over compliance/immaterial non-compliance Program: ALN 93.959 Block Grants for Prevention and Treatment of Substance Abuse (ARPA Prevention) Criteria: As detailed by 2 CFR 200.309, ?A non-Federal entity may charge to the Feder...

Finding 2022-002: Considered a significant deficiency in internal control over compliance/immaterial non-compliance Program: ALN 93.959 Block Grants for Prevention and Treatment of Substance Abuse (ARPA Prevention) Criteria: As detailed by 2 CFR 200.309, ?A non-Federal entity may charge to the Federal award only allowable costs incurred during the period of performance and any costs incurred before the Federal awarding agency or pass-through entity made the Federal award that were authorized by the Federal awarding agency or pass-through entity.?. Condition: During testing it was noted that $112,581 of costs that were allowable under ARPA Treatment were incorrectly allocated from ARPA Treatment to ARPA Prevention. Corrective Action: All finance staff responsible for any allocation of grant funding have undergone additional training or reading on how to allocate grants. The was completed by April 30, 2023.

View Audit 44644 Questioned Costs: $1

Corrective Action Plans

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