Corrective Action Plans

Finding 3775 (2022-003)

Significant Deficiency 2022

Hood River County

OR

Allowable Costs / Cost Principles § 200.302

Hood River County has developed procedures for determining the allowability of costs for each award. A cost is allowable only if reasonable; it reflects what a prudent person might pay. In detail, allowability can differ from project to project. A Grant committee of finance, administrative, and prog...

Hood River County has developed procedures for determining the allowability of costs for each award. A cost is allowable only if reasonable; it reflects what a prudent person might pay. In detail, allowability can differ from project to project. A Grant committee of finance, administrative, and program staff is now meeting regularly to centralize the focus on each award. This committee will meet monthly to manage the Grant's Life Cycle. The Grants Life Cycle has three major stages: pre-award, award, and post-award. The applicant/recipient and awarding agency have unique roles in each step. The duration of an award may vary depending on the nature of the project. An allowable cost is a cost that your contract or grant can pay. The Grant committee will set documentation standards. This new process for the County should is up and running, but it is expected to take time to pull the County together on the subject of grants, and to improve application, management, and reporting.

View Audit 5965

Finding 3766 (2022-001)

None 2022

Cuban American National Council, Inc.

FL

Reporting Internal Control / Segregation of Duties

1. Effective December 1, 2023, the President & CEO will implement a sound reporting process to ensure compliance with its reporting requirements. 2.As part of the reporting process, timelines and target dates will be implemented and additional communication within the CNC team will be established fo...

1. Effective December 1, 2023, the President & CEO will implement a sound reporting process to ensure compliance with its reporting requirements. 2.As part of the reporting process, timelines and target dates will be implemented and additional communication within the CNC team will be established for all personnel to be aware of the deadlines and the importance of meeting the deadlines. The President & CEO and other department heads can monitor that the Organization is on pace to meet its various reporting deadlines including the submission of the Data Collection to the FAC website by the deadline established by the Uniform Guidance. It is anticipated that this additional oversight and communication can occur right away, but the deadlines for various information and reports required by the grantors occur monthly with the goal of submitting reports by the deadlines for 2023-2024 awards going forward. Management will need to monitor continuously to make sure that the Organization is making progress and meeting its reporting deadlines. Successful implementation would indicate that the Organization meets all its reporting deadlines going forward starting with the 2023-2024 awards and submitting its Data Collection and Audit Reporting Package nine months after year-end which would be September 30, 2024.

View Audit 5949

Finding 3758 (2022-001)

Material Weakness 2022

Bridgeton Housing Authority

NJ

Eligibility HUD Housing Programs Material Weakness

I am the New Executive Director of Bridgeton Housing Authority, I started on February 13th, 2023. Resident files were found to be in a state of extreme disarray from years of not conducting file maintenance. Office was not organized. Pertinent tenant information was not filed properly as required...

I am the New Executive Director of Bridgeton Housing Authority, I started on February 13th, 2023. Resident files were found to be in a state of extreme disarray from years of not conducting file maintenance. Office was not organized. Pertinent tenant information was not filed properly as required. Resident documentation had not been filed since 2019-2020. The following steps have been implemented to address the material weakness. 1. Retrained on proper tenant file compliance and management, purging and file retention. An audit and purge of every low-income public housing file is being conducted. Missing documents are being replaced, all needed documentation being completed. 2. A retention policy will be implemented ensuring that yearly purging is conducted, and proper file management is maintained. 3. Regular monitoring and auditing of tenant files will be conducted to enure ongoing compliance. 4. Monitoring of monthly recertifcations to ensure on time submission and compliance.

View Audit 5939

Finding 3733 (2022-001)

Material Weakness 2022

Coupeville School District No. 204

WA

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

It is very unusual for the district to ever complete projects with unrestricted Federal funds and in this case it was in the midst of a national crisis. In the event that there are future projects, that are Federally funded in excess of $2,000, Coupeville School District (CSD) will have adequate co...

It is very unusual for the district to ever complete projects with unrestricted Federal funds and in this case it was in the midst of a national crisis. In the event that there are future projects, that are Federally funded in excess of $2,000, Coupeville School District (CSD) will have adequate controls for ensuring compliance with Davis-Bacon Act (Federal prevailing wage rate) requirements. Additionally, when Federal unrestricted ESF funds are received, CSD will be sure to better substantiate expenditures with journal entries so that the program does not appear to be overcharged on the financials.

View Audit 5892 Questioned Costs: $1

Finding 3681 (2022-002)

Material Weakness 2022

Ikm-Manning Community School District

IA

Internal Control / Segregation of Duties Reporting

Segregation of duties will always be difficult in a small district. The District hired an additional office assistant in fiscal year 2022 and will continue to review control procedures to obtain the maximum internal control possible under the circumstances.

View Audit 5765

Finding 3667 (2022-002)

Material Weakness 2022

Dike-New Hartford Community School District

IA

Internal Control / Segregation of Duties

We will continue to monitor our internal control procedures and make changes where possible.

View Audit 5729

Finding 3655 (2022-004)

Significant Deficiency 2022

City of Eagle River

WI

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Cash Management

The City has taken appropriate measures to resolve the finding in future years.

View Audit 5705

Finding 3640 (2022-010)

Significant Deficiency 2022

Guam Department of Education

GU

Matching / Level of Effort / Earmarking

Finding No.: 2022-010 Federal Agency: U.S. Department of Education AL Program: 84.425 Education Stabilization Fund AL Sub-Program: 84.425A Education Stabilization Fund – State Educational Agency (Outlying Areas) (ESF-SEA) Federal Award No.: COVID-19 S425A210003 Area: Matching, Level of Effort, Earm...

Finding No.: 2022-010 Federal Agency: U.S. Department of Education AL Program: 84.425 Education Stabilization Fund AL Sub-Program: 84.425A Education Stabilization Fund – State Educational Agency (Outlying Areas) (ESF-SEA) Federal Award No.: COVID-19 S425A210003 Area: Matching, Level of Effort, Earmarking Questioned Costs: $0 Views of Auditee and Corrective Actions: The GDOE disagrees with the finding. GDOE does not meet the definition of a State, nor does GDOE control the direct funding support (appropriations) for elementary and secondary education; or higher education. GDOE can only provide its calculation based on the projected levels of support (for elementary and secondary education) utilizing the formula guidance on MOE calculations issued by USEd. The calculation is based on appropriation levels provided by the Guam Legislature. Additionally, the figures calculated for FY22 are preliminary until the audited financials are provided for final submission of MOE data. Preliminarily, GDOE calculated the OA maintenance of effort to fall short by less than 1%

View Audit 5640

Finding 3639 (2022-009)

Significant Deficiency 2022

Guam Department of Education

GU

Subrecipient Monitoring Allowable Costs / Cost Principles

Finding No.: 2022-009 Federal Agency: U.S. Department of Education AL Program: 84.425 Education Stabilization Fund AL Sub-Program: 84.425X American Rescue Plan – State Agency Educational Agency (Outlying Areas) (ESF-SEA) Federal Award No.: COVID-19 S425X210003 Area: Activities Allowed or Unallowed ...

Finding No.: 2022-009 Federal Agency: U.S. Department of Education AL Program: 84.425 Education Stabilization Fund AL Sub-Program: 84.425X American Rescue Plan – State Agency Educational Agency (Outlying Areas) (ESF-SEA) Federal Award No.: COVID-19 S425X210003 Area: Activities Allowed or Unallowed Questioned Costs: $0 Views of Auditee and Corrective Actions: The GDOE disagrees with the finding. Utilities (power and water) are an allowable cost allowing the maximization for a safe return of students to the classroom, and necessary for continued operation and promoting handwashing techniques to prepare, prevent, and respond to COVID_x0002_19. USEd FAQ B-10 specifically states that "Generally, ESF-SEA or ESF Governor funds may be used to support activities that are necessary to maintain the operation and continuity of services in the SEA or LEA as schools and students recover from the pandemic.” Additionally, GDOE sought grantor approval and USEd approved the allowability of utility expense under the ARP, and more recently deemed the transfer of utility costs from the ARP to ESF as an allowable expense.

View Audit 5640

Finding 3638 (2022-008)

Material Weakness 2022

Guam Department of Education

GU

Procurement, Suspension & Debarment

Finding No.: 2022-008 Federal Agency: U.S. Department of Education AL Program: 84.403 Consolidated Grant to the Outlying Areas Area: Procurement and Suspension and Debarment Questioned Costs: $0 Views of Auditee and Corrective Actions: GDOE agrees with the finding. GDOE included Byrd Anti-Lobbying A...

Finding No.: 2022-008 Federal Agency: U.S. Department of Education AL Program: 84.403 Consolidated Grant to the Outlying Areas Area: Procurement and Suspension and Debarment Questioned Costs: $0 Views of Auditee and Corrective Actions: GDOE agrees with the finding. GDOE included Byrd Anti-Lobbying Amendment as a provision of certain contracts, however the records were absent the required certification per 2 CFR Appendix_x0002_II-to-Part-200(I). GDOE’s Supply Management Office, with the guidance of GDOE IAO, was able to subsequently confirm that vendors for 14 out of the 15 purchase orders complied with the anti-lobbying provision, therefore the finding was reduced. Plan of action and completion date: GDOE will update its SOPs and immediately require the Byrd Anti-Lobbying Amendment certification as part of vendor bid packets that are expected to exceed $100,000. Plan to monitor and responsible officials: GDOE Supply Management Administrator, Carmen Charfauros, will assign a Buyer to monitor the procurement records to ensure all applicable provisions are adhered to. Additionally, the IAO will audit formal procurements to determine that the required documents are included in the records.

View Audit 5640

Finding 3637 (2022-007)

Significant Deficiency 2022

Guam Department of Education

GU

Procurement, Suspension & Debarment

Finding No.: 2022-007 Federal Agency: U.S. Department of Education AL Program: 84.181 Special Education – Grants for Infants and Families Area: Procurement and Suspension and Debarment Questioned Costs: $0 Views of Auditee and Corrective Actions: GDOE agrees with the finding. GDOE included Byrd Anti...

Finding No.: 2022-007 Federal Agency: U.S. Department of Education AL Program: 84.181 Special Education – Grants for Infants and Families Area: Procurement and Suspension and Debarment Questioned Costs: $0 Views of Auditee and Corrective Actions: GDOE agrees with the finding. GDOE included Byrd Anti-Lobbying Amendment as a provision of certain contracts, however the records were absent the required certification per 2 CFR Appendix_x0002_II-to-Part-200(I). Plan of action and completion date: GDOE will update its SOPs and immediately require the Byrd Anti-Lobbying Amendment certification as part of vendor bid packets that are expected to exceed $100,000. Plan to monitor and responsible officials: GDOE Supply Management Administrator, Carmen Charfauros, will assign a Buyer to monitor the procurement records to ensure all applicable provisions are adhered to. Additionally, the IAO will audit formal procurements to determine that the required documents are included in the records.

View Audit 5640

Finding 3636 (2022-006)

Significant Deficiency 2022

Guam Department of Education

GU

Subrecipient Monitoring Allowable Costs / Cost Principles Period of Performance

Finding No.: 2022-006 Federal Agency: U.S. Department of Education AL Program: 84.181 Special Education – Grants for Infants and Families Area: Period of Performance Questioned Costs: $0 Views of Auditee and Corrective Actions: GDOE agrees with the finding. In GDOE’s Munis system, if the Human Resou...

Finding No.: 2022-006 Federal Agency: U.S. Department of Education AL Program: 84.181 Special Education – Grants for Infants and Families Area: Period of Performance Questioned Costs: $0 Views of Auditee and Corrective Actions: GDOE agrees with the finding. In GDOE’s Munis system, if the Human Resources (HR) pay records are not accurately updated, GDOE payroll will reflect dated pay tables until such time HR makes the appropriate updates based on the project leads request to update accounts to current grant year. GDOE corrected the improperly charged payroll expenditures to the proper grant year via the journal voucher process. Plan of action and completion date: The GDOE Business Office will perform a monthly review of all transactions to ensure charges are recorded in the appropriate grant year. Additionally, Grant Project Managers and Program Coordinators will timely communicate to the Human Resources and Business Office any changes to accounts charged for federally funded payroll expenditures. Plan to monitor and responsible officials: GDOE Comptroller (vacant), will assign an accountant to monitor the expenditures of federal grants and the corresponding periods of performance and liquidation periods. Grant Project Managers, Federal Compliance review team will be responsible for timely communicating any changes in grant year funding to HR.

View Audit 5640

Finding 3633 (2022-005)

Significant Deficiency 2022

Guam Department of Education

GU

Procurement, Suspension & Debarment

Finding No.: 2022-005 Federal Agency: U.S. Department of Education AL Program: 84.027 Special Education – Grants to States Area: Procurement and Suspension and Debarment Questioned Costs: $0 Views of Auditee and Corrective Actions: GDOE agrees with the finding. GDOE included Byrd Anti-Lobbying Amend...

Finding No.: 2022-005 Federal Agency: U.S. Department of Education AL Program: 84.027 Special Education – Grants to States Area: Procurement and Suspension and Debarment Questioned Costs: $0 Views of Auditee and Corrective Actions: GDOE agrees with the finding. GDOE included Byrd Anti-Lobbying Amendment as a provision of certain contracts, however the records were absent the required certification per 2 CFR Appendix_x0002_II-to-Part-200(I). Plan of action and completion date: GDOE will update its SOPs and immediately require the Byrd Anti-Lobbying Amendment certification as part of vendor bid packets that are expected to exceed $100,000. Plan to monitor and responsible officials: GDOE Supply Management Administrator, Carmen Charfauros, will assign a Buyer to monitor the procurement records to ensure all applicable provisions are adhered to. Additionally, the IAO will audit formal procurements to determine that the required documents are included in the records.

View Audit 5640

Finding 3632 (2022-004)

Significant Deficiency 2022

Guam Department of Education

GU

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

Finding No.: 2022-004 Federal Agency: U.S. Department of Education AL Program: 84.027 Special Education – Grants to States Area: Period of Performance Questioned Costs: $1,835 Views of Auditee and Corrective Actions: GDOE agrees with the finding. During the period of performance in question, the TPF...

Finding No.: 2022-004 Federal Agency: U.S. Department of Education AL Program: 84.027 Special Education – Grants to States Area: Period of Performance Questioned Costs: $1,835 Views of Auditee and Corrective Actions: GDOE agrees with the finding. During the period of performance in question, the TPFA issued check no. 2012949 to a vendor in February 2022, within the liquidation period. However, the TPFA indicated that the vendor lost the check and the TPFA re-issued payment to the vendor on January 29, 2023. The untimely reissuance of the check resulted in the transaction occurring one day after the liquidation period expired. Plan of action and completion date: As of April 2023, the TPFA has not been issuing checks to vendors, as the responsibility was returned to the GDOE to process all fiscal transactions within the GDOE Munis. The Business Office will closely monitor grant liquidation dates and payments to vendors. SOPs will be reviewed to update the procedures for monitoring grant period of performance. Plan to monitor and responsible officials: The Deputy of Finance and Administrative Services, Joann Camacho, as well as the GDOE Comptroller (vacant), will assign an accountant to monitor the expenditures of federal grants and the corresponding periods of performance and liquidation periods.

View Audit 5640 Questioned Costs: $1

Finding 3630 (2022-003)

None 2022

Lucile Salter Packard Children's Hospital at Stanford

CA

Reporting Subrecipient Monitoring § 200.512

2022-003 – Late Submission of Uniform Guidance Report Cluster: Not applicable Federal Granting Agency: All federal agencies represented on the SEFA Award Name: All awards on the SEFA Award Year: All awards on the SEFA CFDA #: All awards on the SEFA CFDA Title: All awards on the SEFA Pass-through en...

2022-003 – Late Submission of Uniform Guidance Report Cluster: Not applicable Federal Granting Agency: All federal agencies represented on the SEFA Award Name: All awards on the SEFA Award Year: All awards on the SEFA CFDA #: All awards on the SEFA CFDA Title: All awards on the SEFA Pass-through entity: All identified on the SEFA Management’s Response: Management is in agreement with the recommendation as stated above. The audit for this fiscal year was unique and is not indicative of the typical audit process and timeliness of LPCH. Corrective Action Plan: Complete subsequent audits in a timely manner consistent with previous year. Leadership Responsible: Melanie Davidson, Vice President and Controller, who can be reached by email at mdavidson@stanfordchildrens.org

View Audit 5637

Finding 3579 (2022-002)

None 2022

King Philip Regional School District

MA

Reporting

The District expects to improve filing requirements in future periods.

View Audit 5592

Finding 3578 (2022-001)

Significant Deficiency 2022

King Philip Regional School District

MA

Subrecipient Monitoring Internal Control / Segregation of Duties

The District has implemented a grants manual during fiscal year 2023. Additional efforts are expected to ensure grant budgets are amended in an appropriate timeframe. Management will evaluate additional enhancements to policies and procedures. Due to the timing of the current year audit, the Distric...

The District has implemented a grants manual during fiscal year 2023. Additional efforts are expected to ensure grant budgets are amended in an appropriate timeframe. Management will evaluate additional enhancements to policies and procedures. Due to the timing of the current year audit, the District expects implementation overall and implementation with the June 30, 2024 year end.

View Audit 5592

Finding 3577 (2022-002)

Material Weakness 2022

Purdue Polytechnic High School of Indianapolis

IN

Reporting § 200.510

2022-002 Criteria – According to 2 CFR Subpart F Section 200.510b, the auditee must prepare a Schedule of Expenditures of Federal Awards (SEFA) for the period that includes all amounts spent on federal programs during the reporting period. Condition – The SEFA excluded the Emergency Connectivity Fun...

2022-002 Criteria – According to 2 CFR Subpart F Section 200.510b, the auditee must prepare a Schedule of Expenditures of Federal Awards (SEFA) for the period that includes all amounts spent on federal programs during the reporting period. Condition – The SEFA excluded the Emergency Connectivity Fund Program and was materially understated by $81,750. Cause – PPHS had significant turnover in finance personnel during and after the 21-22 school year. Effect – An audit adjustment was made to add the Emergency Connectivity Fund Program expenditures of $81,750 to the SEFA. The increase in expenditures resulted in the selection of an additional major program to achieve the audit coverage required by the Uniform Guidance. Corrective Action Plan – PPHS had significant turnover in finance personnel during the 22-23 school year. PPHS hired a full-time Financial Controller on July 31st, 2023 and has been working with accounting consultants to improve processes and procedures throughout FY23. We will implement a review process for the SEFA whereby key members of management review the SEFA for completeness. Responsible for CAP – Todd Burleson, Financial Controller. Anticipated completion date – Processes were improved in FY23 through assistance from accounting consultants. Policies and procedures updates will be implemented in FY24.

View Audit 5570

Finding 3576 (2022-003)

Significant Deficiency 2022

Purdue Polytechnic High School of Indianapolis

IN

Allowable Costs / Cost Principles § 200.430

Criteria - 2 CFR 200.430(i) requires the auditee to establish and maintain effective internal control over the allocation of personnel expenses whereby charges to Federal awards for personnel-related expenditures are supported by official records of the distribution of the employee's salary or wages...

Criteria - 2 CFR 200.430(i) requires the auditee to establish and maintain effective internal control over the allocation of personnel expenses whereby charges to Federal awards for personnel-related expenditures are supported by official records of the distribution of the employee's salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non-Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Budget estimates alone do not qualify as support for charges to Federal awards, but may be used for interim accounting purposes, provided that: The non-federal entity's system of internal controls includes processes to review after-the-fact interim charges made to a Federal award based on budget estimates. All necessary adjustments must be made such that the final amount charged to the Federal award is accurate. Condition – Personnel costs allocated to the award did not agree to time and effort reports maintained for those employees charged to the award. Cause – PPHS does not have a process whereby time and effort reports are reconciled to payroll allocated to federal awards. Effect – Time and effort reports documented that 100% of employee time should have been allocated to the award. However, some employees wages were only partially allocated to the award. Corrective Action Plan – PPHS had significant turnover in finance personnel during the 22-23 school year. For FY23, we contracted with accounting consultants to assist with financial management and reporting and with improving processes and procedures, including reconciling personnel costs with grant claims. We will continue to improve our process for reconciling personnel costs allocated to federal awards with time and effort reports. Contact Person(s) Responsible for CAP – Todd Burleson, Financial Controller. Anticipated completion date – Processes were improved in FY23 through assistance from accounting consultants. Policies and procedures updates will be implemented in FY24.

View Audit 5570

Finding 3557 (2022-001)

Material Weakness 2022

Holt, County of

MO

Reporting Subrecipient Monitoring § 200.510

Beginning in 2023, the Holt County Clerk has implemented a process to obtain award letters from grant writers and documenting the funding details. The Holt County Clerk is looking into software which is able to track projects year over year to make reporting more manageable.

View Audit 5564

Finding 3549 (2022-002)

Significant Deficiency 2022

YWCA of Eastern Union County, Inc.

NJ

Allowable Costs / Cost Principles Cash Management Reporting

The YWCA will separate the duties of the key functions by adding additional employees, training existing employes and utilizing non-financial personnel where applicable.

View Audit 5561

Finding 3546 (2022-003)

Significant Deficiency 2022

YWCA of Eastern Union County, Inc.

NJ

Equipment & Real Property Management § 200.313

The YWCA will implement inventory policy and procedures to verify the existence and condition of assets acquired with federal awards at least every two years.

View Audit 5561

Finding 3517 (2022-002)

Significant Deficiency 2022

Northwestern Illinois Community Action Agency

IL

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.512

Action Taken: NICAA has parted ways with previous auditors, O’Connor & Brooks. NICAA has contracted with WIPFLI to standardize our internal controls and financial reporting. WIPFLI follows the Generally Accepted Accounting Principles (GAAP) standards more closely than previous auditors. In 2024, N...

Action Taken: NICAA has parted ways with previous auditors, O’Connor & Brooks. NICAA has contracted with WIPFLI to standardize our internal controls and financial reporting. WIPFLI follows the Generally Accepted Accounting Principles (GAAP) standards more closely than previous auditors. In 2024, NICAA will be working with WIPFLI to update internal controls and financial recording policies and procedures. Management and the Board of Directors will remain involved in the financial affairs of Northwestern Illinois Community Action Agency by providing oversight and independent review of financial reporting and accounting procedures.

View Audit 5528

Finding 3501 (2022-004)

Significant Deficiency 2022

Barry County, Missouri

MO

Reporting Internal Control / Segregation of Duties Cash Management

The clerk is preparing and reporting COVID-19 funds and will work with the supervisor and treasurer to ensure correct reporting in the future. To be implemented in the next reporting cycle April 2024.

View Audit 5501

Finding 3500 (2022-003)

Significant Deficiency 2022

Barry County, Missouri

MO

Reporting Subrecipient Monitoring

The treasurer will create a spreadsheet to help in the tracking of federal funds. The treasurer is currently working on the spreadsheet and is in the process of looking up all 2023 funds that will be ready for the 2024 budget year.

View Audit 5501

Corrective Action Plans

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