Corrective Action Plans

Finding 12880 (2022-002)

Significant Deficiency 2022

Jewish Council for the Aging of Greater Washington, Inc.

MD

Subrecipient Monitoring § 200.331

Views of Responsible Officials: JCA Response - I agree with all the comments. Suggested Solutions and Steps by JCA - JCA will take steps to formalize a written policy regarding the monitoring of sub-recipients. JCA will also need to evaluate the FFATA (Federal Funding Accountability and Transparen...

Views of Responsible Officials: JCA Response - I agree with all the comments. Suggested Solutions and Steps by JCA - JCA will take steps to formalize a written policy regarding the monitoring of sub-recipients. JCA will also need to evaluate the FFATA (Federal Funding Accountability and Transparency Act) reporting requirements and comply with the act.

View Audit 17673

Finding 12879 (2022-005)

Material Weakness 2022

Brown County

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.303

FINDING 2022-005 Julia Reeves Auditor Contact Person 812-988-5485 Contact Phone Number: Views of Responsible Official: I agree with the findings as they are listed. Description of Corrective Action Plan: The Auditors office will have a member of the subrecipient review and sign off and date that the...

FINDING 2022-005 Julia Reeves Auditor Contact Person 812-988-5485 Contact Phone Number: Views of Responsible Official: I agree with the findings as they are listed. Description of Corrective Action Plan: The Auditors office will have a member of the subrecipient review and sign off and date that the invoice was approved with allowable service, prior to coming to the auditor?s office for payment. Anticipated Completion Date: December 31, 2023

View Audit 17582

Finding 12878 (2022-004)

Material Weakness 2022

Brown County

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.1 § 200.303

FINDING 2022-004 Julia Reeves Auditor Contact Person 812-988-5485 Contact Phone Number: Views of Responsible Official: I agree with the findings as they are listed. Description of Corrective Action Plan: Auditor?s office will Generate a report with a date range and keep the report on file for verifi...

FINDING 2022-004 Julia Reeves Auditor Contact Person 812-988-5485 Contact Phone Number: Views of Responsible Official: I agree with the findings as they are listed. Description of Corrective Action Plan: Auditor?s office will Generate a report with a date range and keep the report on file for verification to confirm report. The Auditor?s office will verify report before submission. Anticipated Completion Date: December 31, 2023

View Audit 17582

Finding 12877 (2022-003)

Material Weakness 2022

Brown County

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

FINDING 2022-003 Julia Reeves Auditor Contact Person 812-988-5485 Contact Phone Number: Views of Responsible Official: I agree with the findings as they are listed. Description of Corrective Action Plan: The Auditor?s office will verify that the Contractors and Subrecipients have not been debarred o...

FINDING 2022-003 Julia Reeves Auditor Contact Person 812-988-5485 Contact Phone Number: Views of Responsible Official: I agree with the findings as they are listed. Description of Corrective Action Plan: The Auditor?s office will verify that the Contractors and Subrecipients have not been debarred on the Sam's website. Anticipated Completion Date: December 31, 2023

View Audit 17582

Finding 12876 (2022-001)

Significant Deficiency 2022

City of Newark

DE

Procurement, Suspension & Debarment

The City of Newark, Delaware respectfully submits the following corrective action plan for the year ended December 31, 2022. Audit period: January 1 ? December 31, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with t...

The City of Newark, Delaware respectfully submits the following corrective action plan for the year ended December 31, 2022. Audit period: January 1 ? December 31, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS Department of Treasury 2022-001 Coronavirus State and Local Fiscal Recovery Funds ? Assistance Listing No. 21.017 Recommendation: We recommend the City review its policies and procedures to require documentation be maintained to verify vendors are not suspended or debarred prior to being paid with federal funds. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The City does have a section in all contracts requiring the contractor to affirm their suspension/ debarment status, but this did not address the debarment/ suspension status of pre-existing contracts or purchases not requiring bids. One of the two vendors with incomplete documentation was a vendor that had a pre-existing contract prior to the addition of the certification section to the City?s contracts. The work of the second vendor was not originally included in the federal project and was not subject to the debarment/suspension requirements at the time the work was completed. The City?s Purchasing policy is being amended to require debarment/suspension verification prior to acceptance of either a quote or a bid, and documentation of debarment/suspension verification must be attached to any purchase requisitions for projects that are federally funded. Name(s) of the contact person(s) responsible for corrective action: Jill Hollander and Jeffrey Martindale Planned completion date for corrective action plan: September 1, 2023 If there are any questions regarding this plan, please contact Jill Hollander at JHollander@Newark.de.us

View Audit 17569

Finding 12873 (2022-001)

Significant Deficiency 2022

Hall County Board of Education

GA

Questioned Costs Allowable Costs / Cost Principles Procurement, Suspension & Debarment § 200.303 § 200.318 § 200.403

FA 2022-001 Improve Controls over Federal Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principles Procurement and Suspension and Debarment Internal Control Impact: Significant Deficiency Compliance Im...

FA 2022-001 Improve Controls over Federal Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principles Procurement and Suspension and Debarment Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: COVID-19 - 84.4250 - Elementary and Secondary School Emergency Relief Fund COVID-19 - 84.425U - American Rescue Plan Elementary And Secondary School Emergency Relief Fund Federal Award Number: S425D210012 (Year: 2021) S45U210012 (Year: 2021) Questioned Costs: $116,610 Repeat of Prior Year Finding: None Description: The policies and procedures of the School District were insufficient to provide adequate internal controls over expenditures as it relates to the Elementary and Secondary School Emergency Relief Fund program. Corrective Action Plans: We concur with the auditor?s reasoning that the contract terms for services should have been modified to reflect the one-time retention payments for contracted custodial personnel. Retention of contracted custodial staff members was deemed by the District to be an essential part of its effort to ensure clean, sanitary facilities in response to COVID-19 pandemic. ? The District has several internal controls in place to determine and verify the allowability of ESSER expenditures, which include: ? Authorization by the Hall County Board of Education. ? Authorization by the Georgia Department of Education through the ESSER program?s consolidated application. ? Approval of all ESSER payments and purchase orders by relevant personnel familiar with the allowability requirements of the ESSER program. ? Approval of all ESSER contract agreements by relevant personnel familiar with the allowability requirement of the ESER program. ? Documented protocols for determining District personnel eligible to be paid through ESSER funds. The District will conduct a review of its contract with third party service providers to ensure compliance with Uniform Grant Guidance. The District currently has no further plans for the provision of additional retention payments to contracted personnel using ESSER funds, and no additional corrective action is anticipated to be required for the isolated instance. Estimated Completion Date: March 31, 2023 Contact Person: Jonathan C. Boykin Telephone: 770-534-1080 Email: jonathan.boykin@hallco.org

View Audit 17388 Questioned Costs: $1

Finding 12872 (2022-001)

None 2022

Homeward Pikes Peak

CO

HUD Housing Programs Significant Deficiency

Homeward Pikes Peak respectfully submits the following corrective action plan for the year ended December 31, 2022. Steve Mack Director of Finance SECTION III ? FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Department of Housing and Urban Development 2022-001 ? Continuum of Care Program ? CFDA No. 14....

Homeward Pikes Peak respectfully submits the following corrective action plan for the year ended December 31, 2022. Steve Mack Director of Finance SECTION III ? FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Department of Housing and Urban Development 2022-001 ? Continuum of Care Program ? CFDA No. 14.267 Criteria: Where grants are used to pay rent for individual housing units, the rent paid must be reasonable in relation to rents being charged for comparable units taking into account relevant features. In addition, the rents may not exceed rents currently being charged by the same owner for comparable unassisted units, and the portion of rents paid with grant funds may not exceed HUDdetermined fair market rents. Condition: A rental rate comparison to HUD published fair market rents was not performed for one tenant out of the 37 cases selected for testing, and there was no manager approval on the rental rate comparison to HUD published fair market rents for two other tenants out of the 37 cases selected for testing. View of Responsible Official and Planned Corrective Action: This deficiency has been fully addressed. Policies have been implemented by the Organization to ensure rental rates are compared to HUD published fair market rents for all tenants and that managers document their review.

View Audit 17206

Finding 12867 (2022-004)

Material Weakness 2022

Wagner Community Memorial Hospital

SD

Special Tests & Provisions Questioned Costs Subrecipient Monitoring § 200.303

Finding 2022-004 Federal Agency Name: Department of Health and Human Services Federal Financial Assistance Listing/CFDA #10.766 Program Name: Communities Facilities Loans and Grants Cluster Compliance Requirement: Special Tests - Set aside of a reserve amount backed by the full faith and credit of t...

Finding 2022-004 Federal Agency Name: Department of Health and Human Services Federal Financial Assistance Listing/CFDA #10.766 Program Name: Communities Facilities Loans and Grants Cluster Compliance Requirement: Special Tests - Set aside of a reserve amount backed by the full faith and credit of the United States Finding Summary: Management maintained a reserve account in a pooled investment fund which includes marketable securities backed by the full faith and credit of the United States, but based on the portfolio mix of the investment pool, was not adequate to cover the entire reserve requirement. In addition, we had not established a separate bookkeeping account and/or a separate bank account. Responsible Individuals: Bryan Slaba, Chief Executive Officer Corrective Action Plan: A separate savings account backed by the full faith and credit of the United States and bookkeeping account will be established. Anticipated Completion Date: 12/31/2022

View Audit 17145

Finding 12866 (2022-003)

Material Weakness 2022

Wagner Community Memorial Hospital

SD

Reporting Material Weakness Matching / Level of Effort / Earmarking

Finding 2022-003 Federal Agency Name: Department of Agriculture Federal Financial Assistance Listing/CFDA #10.766 Program Name: Communities Facilities Loans and Grants Cluster Compliance Requirement: Preparation of the Schedule of Expenditures of Federal Awards Finding Summary: Eide Bailly LLP prep...

Finding 2022-003 Federal Agency Name: Department of Agriculture Federal Financial Assistance Listing/CFDA #10.766 Program Name: Communities Facilities Loans and Grants Cluster Compliance Requirement: Preparation of the Schedule of Expenditures of Federal Awards Finding Summary: Eide Bailly LLP prepared our draft Schedule of Expenditures of Federal Awards and accompanying notes to the schedule. Responsible Individuals: Lisa Weisser, Director of Finance Corrective Action Plan: It is not cost effective to have an internal control system designed to provide for the preparation of the Schedule of Expenditures of Federal Awards. We requested that our auditors, Eide Bailly LLP, prepare the Schedule of Expenditures as part of their Single Audit. We have designated members of management to review the drafted Schedule and accompanying notes. Anticipated Completion Date: Ongoing

View Audit 17145

Finding 12864 (2022-002)

Significant Deficiency 2022

Partnership Health Center

MT

Questioned Costs

Condition: The Center did not properly follow its sliding fee scale policy and procedures for patients that applied for a sliding fee discount and did not properly maintain documentation to support qualifications and the sliding fee discount received. Criteria: The Health Center Program Compliance...

Condition: The Center did not properly follow its sliding fee scale policy and procedures for patients that applied for a sliding fee discount and did not properly maintain documentation to support qualifications and the sliding fee discount received. Criteria: The Health Center Program Compliance Manual requires a health center to have operating procedures for assessing and re-assessing all patients for income and family size consistent with approved sliding fee discount program policies. Management Response to Findings: As an FQHC, the Center is required to have operating procedures for assessing and re-assessing patients for sliding fee discounts. During FY2021, the Center identified system limitations that made the sliding fee discount program application ineffective. In response to the limitations, the Center implemented a different sliding fee discount structure on April 1, 2022, in FY2022, and continued internal audits to review the application of current policies and procedures. The Center acknowledges that the sliding fee scale workflow resides in two departments, and current structures and processes are ineffective in the handling and correction of deficiencies. The Center hired two people with direct duties of setting the sliding fee scale assessments. These focused work duties will increase the accuracy and efficiencies of setting the assessments. Timing of corrective action: As of April 1, 2022, the Center has simplified the sliding fee discount structure to address system-generated errors in discount application. As of September 30, 2022 the Center has implemented an improved structure for sliding fee scale training and assessment. As of January 2023 the Center hired two people with focused work duties for setting sliding fee scale assessments. As of March 2023 the Center has enhanced internal audit procedures in place. Contact: Bryan Chalmers, Chief Finance Officer, Partnership Health Center, 401 Railroad Street W., Missoula, MT 59802; chalmersb@phc.missoula.mt.us, (406)258-4445

View Audit 17094

Finding 12860 (2022-007)

Material Weakness 2022

Veterans Northeast Outreach Center, Inc.

MA

Eligibility

Findings 2022-001 through 2022-007 During 2020 and 2021, the Organization had gone through a significant amount of turnover at the management level and in the Finance department. These changes have resulted in the identification of a significant lack of internal controls as well as a lack of resour...

Findings 2022-001 through 2022-007 During 2020 and 2021, the Organization had gone through a significant amount of turnover at the management level and in the Finance department. These changes have resulted in the identification of a significant lack of internal controls as well as a lack of resources. The Organization has gone through a process of hiring new Finance positions and engaging outside consultants as needed. With a change in leadership and an increase in resources, the Organization is in the process of implementing a system of internal controls that will focus on segregation of duties related to all significant transaction cycles (including monthly close procedures), increasing communication and transparency of transactions within the Organization, and a heightened sense of documentation to support all transactions, including grant funded activity. The goal of implementing this system of controls is to mitigate the risk of any wrongdoing, intentional or unintentional, at the Organization and to allow for proper compliance with restrictions set forth by government agencies. Responsible party: Scott Forbes; Executive Director; (978) 873-0916 Anticipated completion date: June 30, 2023

View Audit 17771

Finding 12859 (2022-006)

Material Weakness 2022

Veterans Northeast Outreach Center, Inc.

MA

Questioned Costs Procurement, Suspension & Debarment Internal Control / Segregation of Duties

Findings 2022-001 through 2022-007 During 2020 and 2021, the Organization had gone through a significant amount of turnover at the management level and in the Finance department. These changes have resulted in the identification of a significant lack of internal controls as well as a lack of resour...

Findings 2022-001 through 2022-007 During 2020 and 2021, the Organization had gone through a significant amount of turnover at the management level and in the Finance department. These changes have resulted in the identification of a significant lack of internal controls as well as a lack of resources. The Organization has gone through a process of hiring new Finance positions and engaging outside consultants as needed. With a change in leadership and an increase in resources, the Organization is in the process of implementing a system of internal controls that will focus on segregation of duties related to all significant transaction cycles (including monthly close procedures), increasing communication and transparency of transactions within the Organization, and a heightened sense of documentation to support all transactions, including grant funded activity. The goal of implementing this system of controls is to mitigate the risk of any wrongdoing, intentional or unintentional, at the Organization and to allow for proper compliance with restrictions set forth by government agencies. Responsible party: Scott Forbes; Executive Director; (978) 873-0916 Anticipated completion date: June 30, 2023

View Audit 17771

Finding 12858 (2022-005)

Material Weakness 2022

Veterans Northeast Outreach Center, Inc.

MA

Internal Control / Segregation of Duties Questioned Costs Matching / Level of Effort / Earmarking

Findings 2022-001 through 2022-007 During 2020 and 2021, the Organization had gone through a significant amount of turnover at the management level and in the Finance department. These changes have resulted in the identification of a significant lack of internal controls as well as a lack of resour...

Findings 2022-001 through 2022-007 During 2020 and 2021, the Organization had gone through a significant amount of turnover at the management level and in the Finance department. These changes have resulted in the identification of a significant lack of internal controls as well as a lack of resources. The Organization has gone through a process of hiring new Finance positions and engaging outside consultants as needed. With a change in leadership and an increase in resources, the Organization is in the process of implementing a system of internal controls that will focus on segregation of duties related to all significant transaction cycles (including monthly close procedures), increasing communication and transparency of transactions within the Organization, and a heightened sense of documentation to support all transactions, including grant funded activity. The goal of implementing this system of controls is to mitigate the risk of any wrongdoing, intentional or unintentional, at the Organization and to allow for proper compliance with restrictions set forth by government agencies. Responsible party: Scott Forbes; Executive Director; (978) 873-0916 Anticipated completion date: June 30, 2023

View Audit 17771

Finding 12856 (2022-001)

Material Weakness 2022

City of Bristol, Connecticut

CT

Questioned Costs Procurement, Suspension & Debarment § 200.318 § 200.326

SINGLE AUDIT CORRECTIVE ACTION PLAN For the Fiscal Year Ended June 30, 2022 To Government Officials: SINGLE AUDIT FINDINGS: Finding 2022-001 Procurement Description of Finding The City is required to utilize a sealed bidding process...

SINGLE AUDIT CORRECTIVE ACTION PLAN For the Fiscal Year Ended June 30, 2022 To Government Officials: SINGLE AUDIT FINDINGS: Finding 2022-001 Procurement Description of Finding The City is required to utilize a sealed bidding process for expenditures in excess of the $250,000 threshold per Uniform Guidance. As a result of our testing, we noted two vendors with expenditures in excess of the threshold which did not utilize the sealed bidding process. Statement of Concurrence or Nonconcurrence Management agrees with this finding. Corrective Action Corrective action will be taken to ensure the correct procurement procedures are followed. Name of Contact Person Lynn Boisvert, Director of Finance and Operations Projected Completion Date June 30, 2023

View Audit 17761 Questioned Costs: $1

Finding 12855 (2022-002)

Significant Deficiency 2022

Elm Hill Water District

MA

Reporting Significant Deficiency Internal Control / Segregation of Duties

Views of Responsible Officials and Corrective Action: The District will strive to gain necessary knowledge needed to prepare a full set of financial statements. The District will appoint a competent individual who possesses the skill knowledge and experience to review and approve the draft reports a...

Views of Responsible Officials and Corrective Action: The District will strive to gain necessary knowledge needed to prepare a full set of financial statements. The District will appoint a competent individual who possesses the skill knowledge and experience to review and approve the draft reports and assume all relevant management responsibilities.

View Audit 17759

Finding 12854 (2022-001)

Significant Deficiency 2022

Elm Hill Water District

MA

Internal Control / Segregation of Duties Significant Deficiency

Views of Responsible Officials and Corrective Action: The District will strive to segregate as many accounting functions as practical with the limited staff available.

View Audit 17759

Finding 12853 (2022-001)

Significant Deficiency 2022

Maine Technology Insititute

ME

Questioned Costs Procurement, Suspension & Debarment

Responsible Party: Gregory N. Lee, Director of Finance and Administration, Anticipated Completion Date: 11/30/2022; Subsequent to the funding of awards, management initiated a search of the SAM database of exclusions and found that no awardees were on that list. This was completed October 7, 2022. F...

Responsible Party: Gregory N. Lee, Director of Finance and Administration, Anticipated Completion Date: 11/30/2022; Subsequent to the funding of awards, management initiated a search of the SAM database of exclusions and found that no awardees were on that list. This was completed October 7, 2022. Future contracts for the award of federal funds will include a clause requiring a recipient to attest that they are not suspended or debarred from participating in transactions covered under the Federal Acquisition Regulation. Contracts will also indicate that the recipient consents to verification of all provided information. Management will also be undertaking a search of the SAM database of exclusions prior to the award of any funds. This step will be incorporated into the policies and procedures around the award approval process and staff will be provided with training to perform such a search.

View Audit 17758

Finding 12850 (2022-002)

Material Weakness 2022

Moniteau School District

PA

Questioned Costs Procurement, Suspension & Debarment

MANAGEMENT?S CORRECTIVE ACTION PLAN: Management will review and update as necessary, it?s current procurement policies and procedures to ensure compliance with all applicable sections of the Uniform Guidance, in specifically, Section 2 CFR 200.318(i) and 2 CFR 200.320(a)(2)(i) of the Uniform Guidan...

MANAGEMENT?S CORRECTIVE ACTION PLAN: Management will review and update as necessary, it?s current procurement policies and procedures to ensure compliance with all applicable sections of the Uniform Guidance, in specifically, Section 2 CFR 200.318(i) and 2 CFR 200.320(a)(2)(i) of the Uniform Guidance, and 24 PS 8.807.1. The timeframe for completion of this process will commence and be finalized during the District?s 2023-2024 fiscal year and will be revised on an ongoing basis as required by new policy directives from oversight agencies. In addition, management will respond with additional measures considered necessary by the Pennsylvania Department of Education upon review of this finding and management?s corrective action plan.

View Audit 17757 Questioned Costs: $1

Finding 12849 (2022-003)

Material Weakness 2022

Moniteau School District

PA

Procurement, Suspension & Debarment

MANAGEMENT?S CORRECTIVE ACTION PLAN: Management of the School District, as a matter of policy, will implement the six (6) recommended affirmative action steps to ensure compliance with Section 2 CFR 200.321(a) of the Uniform Guidance. The timeframe for completion of this process will commence and b...

MANAGEMENT?S CORRECTIVE ACTION PLAN: Management of the School District, as a matter of policy, will implement the six (6) recommended affirmative action steps to ensure compliance with Section 2 CFR 200.321(a) of the Uniform Guidance. The timeframe for completion of this process will commence and be finalized during the District?s 2023-2024 fiscal year.

View Audit 17757

Finding 12848 (2022-001)

Material Weakness 2022

Moniteau School District

PA

Questioned Costs Procurement, Suspension & Debarment

MANAGEMENT?S CORRECTIVE ACTION PLAN: Management will review and update as necessary, it?s current procurement policies and procedures to ensure compliance with all applicable sections of the Uniform Guidance, in specifically, Section 2 CFR 200.318(i) of the Uniform Guidance. The timeframe for comp...

MANAGEMENT?S CORRECTIVE ACTION PLAN: Management will review and update as necessary, it?s current procurement policies and procedures to ensure compliance with all applicable sections of the Uniform Guidance, in specifically, Section 2 CFR 200.318(i) of the Uniform Guidance. The timeframe for completion of this process will commence and be finalized during the District?s 2023-2024 fiscal year and will be revised on an ongoing basis as required by new policy directives from oversight agencies. In addition, management will respond with additional measures considered necessary by the Pennsylvania Department of Education upon review of this finding and management?s corrective action plan.

View Audit 17757 Questioned Costs: $1

Finding 12832 (2022-002)

Material Weakness 2022

National Council of Urban Indian Health

DC

Cash Management Matching / Level of Effort / Earmarking Subrecipient Monitoring § 200.305

Views of Responsible Officials and Planned Corrective Actions: During this fiscal year, management experienced a turnover in the financial functions as well as new staffing and a new Director of Finance. In addition, the organization changed drastically in size and scope, thereby going through a sub...

Views of Responsible Officials and Planned Corrective Actions: During this fiscal year, management experienced a turnover in the financial functions as well as new staffing and a new Director of Finance. In addition, the organization changed drastically in size and scope, thereby going through a substantial adjustment period. Corrective actions: 1. Management hired an Assistant Director of Finance in order to share the workload, add an extra layer of review for all documentation, account reconciliations, finance staff oversight, and banking functions. 2. Management hired an Associate VP of the Programs and Operations Division which has oversight over the Finance Department. 3. Monthly reconciliations and reviews and approval processes have been put in place to ensure proper recording of all expenses, revenues, and accompanying Federal Fund drawdowns and AP payments. 4. The federal department this occurred within was notified and the funds were spent on costs incurred in the next fiscal year.

View Audit 17751

Finding 12825 (2022-001)

Material Weakness 2022

West Central Illinois Area Agency on Aging

IL

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting

Procedures for reconciling grant reports on a quarterly basis have been developed. This includes a report created for each grant from the accounting system by the fiscal department. This report is available to be reviewed and signed by the director or assistant director of the agency before being su...

Procedures for reconciling grant reports on a quarterly basis have been developed. This includes a report created for each grant from the accounting system by the fiscal department. This report is available to be reviewed and signed by the director or assistant director of the agency before being submitted to the grantor. A report comparing the cash request amounts made to the grantor to the general ledger has been implemented effective January 31,2023. A procedure is also being developed to periodically monitor adherence to various grant requirements, as well as the development of documentation to support personnel activity tied to grants. The fiscal department intends to implement these effective June 30, 2023.

View Audit 17744

Finding 12824 (2022-007)

None 2022

City of Las Vegas

NM

Internal Control / Segregation of Duties Special Tests & Provisions § 200.318

Finding Number: 2022-007 Finding : Premium Pay Corrective Action Taken or To Be Taken: Recommend the City create internal controls to ensure that they review federal and state regulations prior to disbursements to ensure costs are allowable. We also recommend the City work with elected officials to ...

Finding Number: 2022-007 Finding : Premium Pay Corrective Action Taken or To Be Taken: Recommend the City create internal controls to ensure that they review federal and state regulations prior to disbursements to ensure costs are allowable. We also recommend the City work with elected officials to create a corrective action plan to recoup the federal funds. Agency Response: Does agency agree with finding? If no or partially, please explain reason(s) why? Initially premium payments were only made to paid staff. Management was unaware of the provisions in reference to elected officials not being able to receive premium pay so they requested premium pay for the elected officials at a later date. The City Manager has sent an email to all elected officials requesting that the funds be reimbursed to the City. At this time (4) four of the (6) six elected officials have reimbursed the City and the others have committed to do so as well. Additional Comments:

View Audit 17742

Finding 12823 (2022-001)

Significant Deficiency 2022

Pennsylvania Institute of Technology and Subsidiaries

PA

Subrecipient Monitoring Reporting

FINDING 2022-001: COVID-19 - Education Stabilization Fund ? Higher Education Emergency Relief Fund ? 84.425E Student Aid Portion/ 84.425F Institutional Portion Recommendation: The College should assign an individual to track reporting requirements of awards to ensure the College is in compliance an...

FINDING 2022-001: COVID-19 - Education Stabilization Fund ? Higher Education Emergency Relief Fund ? 84.425E Student Aid Portion/ 84.425F Institutional Portion Recommendation: The College should assign an individual to track reporting requirements of awards to ensure the College is in compliance and identify a designated reviewer for the information posted to the College?s website. The College should post the information required under the Student Aid Portion to its website in accordance with the ED guidelines. Action Taken: The College has updated its website on October 15, 2022 with the information regarding the Student Aid Portion distributed under HEERF II and III to its website in accordance with the ED guidelines. The College President and Director of Financial Aid will be responsible for ensuring that the website posting deadline has been met by monitoring this activity each quarter. Responsible Individual for Corrective Action: Laura Blomgren, Director of Student Financial Aid Completion Date: October 15, 2022

View Audit 17737

Finding 12810 (2022-002)

Significant Deficiency 2022

Milwaukee Area Technical College

WI

Student Financial Aid Questioned Costs Reporting

Finding No. 2022-002 ? Report Filed After Due Date Repeat Finding: No ALN and Program: 84.007; 84.033; 84.063; 84.268 ? Student Financial Assistance Cluster Award Amount: $46,751,524 Award Number: N/A Award Year: 7/1/2021-6/30/2022 Criteria: By October 1 the institution should submit its...

Finding No. 2022-002 ? Report Filed After Due Date Repeat Finding: No ALN and Program: 84.007; 84.033; 84.063; 84.268 ? Student Financial Assistance Cluster Award Amount: $46,751,524 Award Number: N/A Award Year: 7/1/2021-6/30/2022 Criteria: By October 1 the institution should submit its ED Form 646-1, Fiscal Operations Report, and Application to Participate (FISAP) that includes the Fiscal Operations Report for the preceding award year and the Application to Participate for the upcoming award year (FWS, FSEOG 34 CFR 673.3; Fiscal Operations Report and Application to Participate Instructions). Condition / Context: The FISAP for award year 2021-2022 was filed on October 12, 2022. Our sample was statistically valid. Cause: As MATC approached the deadline for FISAP submission, responsible MATC personnel were not aware of the outstanding reporting items and the immediate need to employ an alternative plan to ensure the timely submission of the FISAP. Questioned Costs: Unknown Effect: This electronic report is submitted annually to receive funds for the campus-based programs. The institution uses the Fiscal Operations Report portion to report its expenditures in the previous award year and the Application to Participate portion to apply for the following year. Delays in filing of this report could result in delays with subsequent year funding. Recommendation: MATC should implement a reporting calendar, including deadlines for draft, review and approval of the FISAP to ensure timely filing. District Response: MATC agrees with the finding and has developed, documented and implemented a process and calendar to ensure timely completion of the annual FISAP. Al Pinckney, Executive Director of Financial Aid 12/6/2022

View Audit 17732

Corrective Action Plans

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