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Corrective Action Plans

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Finding 509587 (2023-001)
Significant Deficiency 2023
Franklin County Government
IL
Internal Control / Segregation of Duties
Franklin County will work to document current procedures and redevelop internal control procedures as appropriate for the management of federal funds.
Franklin County will work to document current procedures and redevelop internal control procedures as appropriate for the management of federal funds.
View Audit 329172
Finding 509375 (2023-001)
Material Weakness 2023
Southern Workforce Board, Inc.
OK
Procurement, Suspension & Debarment Internal Control / Segregation of Duties Material Weakness § 200.508 § 200.510 § 200.512
Due to no fault of Southern Workforce Board, Inc., and circumstances beyond the previous CAP's control, the audit report for the period ending 6/30/2023 was not completed as required. Upon notification of prior audit firm closing, Southern Workforce Board, Inc. performed an immediate procurement by ...
Due to no fault of Southern Workforce Board, Inc., and circumstances beyond the previous CAP's control, the audit report for the period ending 6/30/2023 was not completed as required. Upon notification of prior audit firm closing, Southern Workforce Board, Inc. performed an immediate procurement by soliciting a Request for Proposal to 13 audit firms. Upon completion of the procurement, Michael Green, CPA was selected to perform the 6/30/2023 audit as soon as their schedule would allow. Upon successful completions of 6/30/2023 audit report, the audit process for the period ending 6/30/2024 will proceed on time. Southern Workforce Board, Inc. will ensure in the future that the audit firm selected will be able to perform the planned audits in a timely manner in the future.
View Audit 329166
Finding 509354 (2023-002)
Significant Deficiency 2023
Milford, Town of
ME
Special Tests & Provisions Internal Control / Segregation of Duties
Finding 2023-002 – Special Tests and Provisions – Wage Rate Requirements Contact Person Responsible for Corrective Action: David Dionne, Town Manager and Trish Clark, Superintendent of Schools Corrective Action: Management continues to believe at this time that after some longevity of new staff with...
Finding 2023-002 – Special Tests and Provisions – Wage Rate Requirements Contact Person Responsible for Corrective Action: David Dionne, Town Manager and Trish Clark, Superintendent of Schools Corrective Action: Management continues to believe at this time that after some longevity of new staff with the fiscal department, that it can train current staff for review of compliance requirements related to both Town and School funds. In addition, all department staff will receive additional training, in particular the new Finance Director in compliance area for all Town and School funds. Anticipated Completion Date: June 30, 2025
View Audit 329145
Finding 509351 (2023-001)
Significant Deficiency 2023
Milford, Town of
ME
Allowable Costs / Cost Principles § 200.430
Finding 2023-001 - 2023-001 - Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: David Dionne, Town Manager and Trish Clark, Superintendent of Schools Corrective Action: The finance department of Town and school has gone through turnover through Fiscal year 24. All Fin...
Finding 2023-001 - 2023-001 - Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: David Dionne, Town Manager and Trish Clark, Superintendent of Schools Corrective Action: The finance department of Town and school has gone through turnover through Fiscal year 24. All Finance Department staff will continue to receive additional training in the reconciliation of the accounts and warrant process system. In addition, the focus will be on having all proper documentation for payments made from the Town and School Treasury. Anticipated Completion Date: June 30, 2025
View Audit 329145
Finding 509340 (2023-004)
Significant Deficiency 2023
Hiv Alliance INC
OR
Allowable Costs / Cost Principles
Finding 2023-04- Allowable Activities and Allowable Costs All HIV Alliance expense transactions and journal entries will be entered by one member of the finance team and reviewed to verify accuracy and to verify that the appropriate documents and approvals are attached in FE by a second staff member...
Finding 2023-04- Allowable Activities and Allowable Costs All HIV Alliance expense transactions and journal entries will be entered by one member of the finance team and reviewed to verify accuracy and to verify that the appropriate documents and approvals are attached in FE by a second staff member.
View Audit 329124
Finding 509339 (2023-003)
Significant Deficiency 2023
Hiv Alliance INC
OR
Questioned Costs Allowable Costs / Cost Principles
Finding 2023-03- Compliance Requirement: Allowable Costs Currently all invoicing for expenses being charged to a contract or grant is split between the Accounting Manager and the Finance Director. HIV Alliance will implement a review process under which all invoices prepared by the Accounting Manage...
Finding 2023-03- Compliance Requirement: Allowable Costs Currently all invoicing for expenses being charged to a contract or grant is split between the Accounting Manager and the Finance Director. HIV Alliance will implement a review process under which all invoices prepared by the Accounting Manager will be reviewed by the Finance Director for accuracy and all invoice prepared by the Finance Director will be reviewed by the Accounting Manager for accuracy. This new process will help ensure the accuracy of all invoices regarding allowable costs.
View Audit 329124 Questioned Costs: $1
Finding 509338 (2023-002)
Material Weakness 2023
Hiv Alliance INC
OR
Cash Management
Finding 2023-02- Compliance Requirement: Cash Management HIV Alliance will prevent delayed reporting to funding agencies on underspent awards by reviewing, at least on a quarterly basis, current spending as compared to the budget for all contracts and grants with the agency directors. During this re...
Finding 2023-02- Compliance Requirement: Cash Management HIV Alliance will prevent delayed reporting to funding agencies on underspent awards by reviewing, at least on a quarterly basis, current spending as compared to the budget for all contracts and grants with the agency directors. During this review the directors will draft and implement a plan to adjust spending to prevent the over or under spending of those contracts and grants. HIV Alliance currently maintains a schedule of contract dates and amounts. HIV Alliance will add notes regarding the requirements for reporting unexpended funds for each contract and grant to the tracking schedule. Any underspent contracts and grants will be reported to the Budget and Finance Committee and the funding agency in the timeline required.
View Audit 329124
Finding 509337 (2023-001)
Significant Deficiency 2023
Wolfe's Neck Farm Foundation
ME
Reporting
The organization has reviewed their process for submitting reports and has incorporated a data collection process to enable the reports to be submitted in a timely manner.
The organization has reviewed their process for submitting reports and has incorporated a data collection process to enable the reports to be submitted in a timely manner.
View Audit 329122
Finding 509320 (2023-002)
Material Weakness 2023
Delaware Academy of Medicine, Inc.
DE
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles
The Academy will ensure that only eligible expenses are included in the overhead calculation and that other rules and limitations are adhered to. The Academy increased the overhead rate to 10% default rate after learning of this overhead rule during the 2022 audit (mid-2023).
The Academy will ensure that only eligible expenses are included in the overhead calculation and that other rules and limitations are adhered to. The Academy increased the overhead rate to 10% default rate after learning of this overhead rule during the 2022 audit (mid-2023).
View Audit 329117 Questioned Costs: $1
Finding 509301 (2023-003)
Material Weakness 2023
Crooksville Exempted Village School District
OH
Subrecipient Monitoring Matching / Level of Effort / Earmarking Special Tests & Provisions
Finding Number: 2023-003 Planned Corrective Action: When utilizing Prevailing Wage on future projects, in addition to contract language, the Treasurer will verify Prevailing Wage Payroll Reports prior to making any project payments. Anticipated Completion Date: 6/30/2024 Responsible Contact Person:...
Finding Number: 2023-003 Planned Corrective Action: When utilizing Prevailing Wage on future projects, in addition to contract language, the Treasurer will verify Prevailing Wage Payroll Reports prior to making any project payments. Anticipated Completion Date: 6/30/2024 Responsible Contact Person: Robert D. Ogg, Jr., CPA
View Audit 329109
Finding 509001 (2023-024)
Material Weakness 2023
City of Baltimore, Maryland
MD
Subrecipient Monitoring § 200.303 § 200.331 § 200.332 § 200.501
U.S. Department of Health and Human Services AL No. 93.940 HIV Prevention Activities Health Department Based Material Weakness in Internal Controls and Noncompliance over Subrecipient Monitoring Repeat Finding: No Auditee’s Corrective Action Plan: BCHD has updated its subrecipient monitoring policy ...
U.S. Department of Health and Human Services AL No. 93.940 HIV Prevention Activities Health Department Based Material Weakness in Internal Controls and Noncompliance over Subrecipient Monitoring Repeat Finding: No Auditee’s Corrective Action Plan: BCHD has updated its subrecipient monitoring policy to ensure compliance with Federal standards for monitoring of subawards. BCHD will use the contract unit’s internal contract tracker via Smartsheet to develop the subrecipient monitoring schedule. The contract tracker now includes a column to identify if an agreement is a subaward, which will ensure all subrecipients are included in the monitoring schedule. Contact Person: Chief Financial Officer – Unyime Ekpa Completion Date: December 2024
View Audit 329082
Finding 509000 (2023-023)
Material Weakness 2023
City of Baltimore, Maryland
MD
Reporting Material Weakness Matching / Level of Effort / Earmarking § 200.302 § 200.303
U.S. Department of Health and Human Services AL No. 93.940 HIV Prevention Activities Health Department Based Material Weakness in Internal Controls and Noncompliance over Reporting Repeat Finding: Yes Auditee’s Corrective Action Plan: BCHD will continue to work with the Department of Finance to ensu...
U.S. Department of Health and Human Services AL No. 93.940 HIV Prevention Activities Health Department Based Material Weakness in Internal Controls and Noncompliance over Reporting Repeat Finding: Yes Auditee’s Corrective Action Plan: BCHD will continue to work with the Department of Finance to ensure parameters for generating reports are the same and there is an agreed upon reconciliation when the parameters for reporting are not the same. Policies and procedures will be updated to ensure what is reported on Federal Financial Reports are reconciled to general ledger details in addition to ensuring all submitted reports have proper approvals documented. Accounting staff will be trained appropriately. Contact Person: Chief Financial Officer – Unyime Ekpa Completion Date: December 2024
View Audit 329082
Finding 508999 (2023-022)
Material Weakness 2023
City of Baltimore, Maryland
MD
Cash Management Subrecipient Monitoring § 200.302 § 200.303
U.S. Department of Health and Human Services AL No. 93.940 HIV Prevention Activities Health Department Based Material Weakness in Internal Controls and Noncompliance over Cash Management Repeat Finding: Yes Auditee’s Corrective Action Plan: The process for requesting drawdowns begins with the fiscal...
U.S. Department of Health and Human Services AL No. 93.940 HIV Prevention Activities Health Department Based Material Weakness in Internal Controls and Noncompliance over Cash Management Repeat Finding: Yes Auditee’s Corrective Action Plan: The process for requesting drawdowns begins with the fiscal team managing the grant. A member of BCHD’s fiscal team enters the drawdown request into the Federal Payment Management System (PMX). An invoice is then created within Workday. When the City’s Department of Treasury receives the funds, the funds should be matched to the invoice and cash posted to the general ledger. One of the challenges with the City’s migration into Workday was billing and invoice matching for grant sponsors. This resulted in no posting of cash received from drawdown request to the general ledger. The Department of Finance has recently developed a process to resolve this issue. BCHD’s fiscal team will work with DOF to develop a reconciliation process for cash draws received after the City’s fiscal year end. Contact Person: Chief Financial Officer – Unyime Ekpa Completion Date: December 2024
View Audit 329082
Finding 508978 (2023-021)
Material Weakness 2023
City of Baltimore, Maryland
MD
Subrecipient Monitoring § 200.303 § 200.331 § 200.332 § 200.501
U.S. Department of Health and Human Services AL No. 93.914 HIV Emergency Relief Project Grants Material Weakness in Internal Controls and Noncompliance over Subrecipient Monitoring Repeat Finding: No Auditee’s Corrective Action Plan: BCHD has updated its subrecipient monitoring policy to ensure comp...
U.S. Department of Health and Human Services AL No. 93.914 HIV Emergency Relief Project Grants Material Weakness in Internal Controls and Noncompliance over Subrecipient Monitoring Repeat Finding: No Auditee’s Corrective Action Plan: BCHD has updated its subrecipient monitoring policy to ensure compliance with Federal standards for monitoring of subawards. BCHD will use the contract unit’s internal contract tracker via Smartsheet to develop the subrecipient monitoring schedule. The contract tracker now includes a column to identify if an agreement is a subaward, which will ensure all subrecipients are included in the monitoring schedule. Contact Person: Chief Financial Officer – Unyime Ekpa Completion Date: December 31, 2024
View Audit 329082
Finding 508977 (2023-020)
Material Weakness 2023
City of Baltimore, Maryland
MD
Cash Management Subrecipient Monitoring § 200.302 § 200.303
U.S. Department of Health and Human Services AL No. 93.914 HIV Emergency Relief Project Grants Material Weakness in Internal Controls and Noncompliance over Cash Management Repeat Finding: Yes Auditee’s Corrective Action Plan: The process for requesting drawdowns begins with the fiscal team managing...
U.S. Department of Health and Human Services AL No. 93.914 HIV Emergency Relief Project Grants Material Weakness in Internal Controls and Noncompliance over Cash Management Repeat Finding: Yes Auditee’s Corrective Action Plan: The process for requesting drawdowns begins with the fiscal team managing the grant. A member of BCHD’s fiscal team enters the drawdown request into the Federal Payment Management System (PMX). An invoice is then created within Workday. When the City’s Department of Treasury receives the funds, the funds should be matched to the invoice and cash posted to the general ledger. One of the challenges with the City’s migration into Workday was billing and invoice matching for grant sponsors. This resulted in no posting of cash received from drawdown request to the general ledger. The Department of Finance has recently developed a process to resolve this issue. BCHD’s fiscal team will work with DOF to develop a reconciliation process for cash draws received after the City’s fiscal year end. Contact Person: Chief Financial Officer – Unyime Ekpa Completion Date: December 2024
View Audit 329082
Finding 508944 (2023-019)
Material Weakness 2023
City of Baltimore, Maryland
MD
Eligibility Material Weakness Reporting § 200.302 § 200.303
U.S. Department of Health and Human Services AL No. 93.778 Medical Assistance Program (Medicaid; Title XIX) Material Weakness in Internal Controls and Noncompliance over Reporting Repeat Finding: Yes Auditee’s Corrective Action Plan: BCHD will continue to work with the Department of Finance to ensur...
U.S. Department of Health and Human Services AL No. 93.778 Medical Assistance Program (Medicaid; Title XIX) Material Weakness in Internal Controls and Noncompliance over Reporting Repeat Finding: Yes Auditee’s Corrective Action Plan: BCHD will continue to work with the Department of Finance to ensure parameters for generating reports are the same and there is an agreed upon reconciliation when the parameters for reporting are not the same. Policies and procedures will be updated to ensure what is reported on Federal Financial Reports are reconciled to general ledger details in addition to ensuring all submitted reports have proper approvals documented. Accounting staff will be trained appropriately. Contact Person: Chief Financial Officer – Unyime Ekpa Completion Date: December 2024
View Audit 329082
Finding 508926 (2023-018)
Significant Deficiency 2023
City of Baltimore, Maryland
MD
Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.302 § 200.303
U.S. Department of Health and Human Services AL No. 93.767 Children’s Health Insurance Program (CHIP) Significant Deficiency in Internal Controls and Noncompliance over Reporting Repeat Finding: Yes Auditee’s Corrective Action Plan: BCHD will continue to work with the Department of Finance to ensure...
U.S. Department of Health and Human Services AL No. 93.767 Children’s Health Insurance Program (CHIP) Significant Deficiency in Internal Controls and Noncompliance over Reporting Repeat Finding: Yes Auditee’s Corrective Action Plan: BCHD will continue to work with the Department of Finance to ensure parameters for generating reports are the same and there is an agreed upon reconciliation when the parameters for reporting are not the same. Policies and procedures will be updated to ensure what is reported on Federal Financial Reports are reconciled to general ledger details in addition to ensuring all submitted reports have proper approvals documented. Accounting staff will be trained appropriately. Contact Person: Chief Financial Officer – Unyime Ekpa Completion Date: December 2024
View Audit 329082
Finding 508911 (2023-017)
Material Weakness 2023
City of Baltimore, Maryland
MD
Subrecipient Monitoring § 200.303 § 200.331 § 200.332 § 200.501
U.S. Department of Health and Human Services AL No. 93.686 Ending the HIV Epidemic: A Plan for America Material Weakness in Internal Controls and Noncompliance over Subrecipient Monitoring Repeat Finding: No Auditee’s Corrective Action Plan: BCHD has updated its subrecipient monitoring policy to ens...
U.S. Department of Health and Human Services AL No. 93.686 Ending the HIV Epidemic: A Plan for America Material Weakness in Internal Controls and Noncompliance over Subrecipient Monitoring Repeat Finding: No Auditee’s Corrective Action Plan: BCHD has updated its subrecipient monitoring policy to ensure compliance with Federal standards for monitoring of subawards. BCHD will use the contract unit’s internal contract tracker via Smartsheet to develop the subrecipient monitoring schedule. The contract tracker now includes a column to identify if an agreement is a subaward, which will ensure all subrecipients are included in the monitoring schedule. Contact Person: Chief Financial Officer – Unyime Ekpa Completion Date: December 2024
View Audit 329082
Finding 508910 (2023-016)
Significant Deficiency 2023
City of Baltimore, Maryland
MD
Reporting Period of Performance Significant Deficiency § 200.302 § 200.303
U.S. Department of Health and Human Services AL No. 93.686 Ending the HIV Epidemic: A Plan for America Significant Deficiency in Internal Controls and Noncompliance over Reporting Repeat Finding: No Auditee’s Corrective Action Plan: BCHD will continue to work with the Department of Finance to ensure...
U.S. Department of Health and Human Services AL No. 93.686 Ending the HIV Epidemic: A Plan for America Significant Deficiency in Internal Controls and Noncompliance over Reporting Repeat Finding: No Auditee’s Corrective Action Plan: BCHD will continue to work with the Department of Finance to ensure parameters for generating reports are the same and there is an agreed upon reconciliation when the parameters for reporting are not the same. Policies and procedures will be updated to ensure what is reported on Federal Financial Reports are reconciled to general ledger details in addition to ensuring all submitted reports have proper approvals documented. Accounting staff will be trained appropriately. Contact Person: Chief Financial Officer – Unyime Ekpa Completion Date: December 2024
View Audit 329082
Finding 508909 (2023-015)
Material Weakness 2023
City of Baltimore, Maryland
MD
Cash Management Subrecipient Monitoring § 200.302 § 200.303
U.S. Department of Health and Human Services AL No. 93.686 Ending the HIV Epidemic: A Plan for America Material Weakness in Internal Controls and Noncompliance over Cash Management Repeat Finding: No Auditee’s Corrective Action Plan: The process for requesting drawdowns begins with the fiscal team m...
U.S. Department of Health and Human Services AL No. 93.686 Ending the HIV Epidemic: A Plan for America Material Weakness in Internal Controls and Noncompliance over Cash Management Repeat Finding: No Auditee’s Corrective Action Plan: The process for requesting drawdowns begins with the fiscal team managing the grant. A member of BCHD’s fiscal team enters the drawdown request into the Federal Payment Management System (PMX). An invoice is then created within Workday. When the City’s Department of Treasury receives the funds, the funds should be matched to the invoice and cash posted to the general ledger. One of the challenges with the City’s migration into Workday was billing and invoice matching for grant sponsors. This resulted in no posting of cash received from drawdown request to the general ledger. The Department of Finance has recently developed a process to resolve this issue. BCHD’s fiscal team will work with DOF to develop a reconciliation process for cash draws received after the City’s fiscal year end. Contact Person: Chief Financial Officer – Unyime Ekpa Completion Date: December 2024
View Audit 329082
Finding 508713 (2023-014)
Significant Deficiency 2023
City of Baltimore, Maryland
MD
Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.302 § 200.303
U.S. Department of Health and Human Services AL No. 93.044, 93.045, 93.053 Aging Cluster Significant Deficiency in Internal Controls and Noncompliance over Reporting Repeat Finding: No Auditee’s Corrective Action Plan: BCHD will continue to work with the Department of Finance to ensure parameters fo...
U.S. Department of Health and Human Services AL No. 93.044, 93.045, 93.053 Aging Cluster Significant Deficiency in Internal Controls and Noncompliance over Reporting Repeat Finding: No Auditee’s Corrective Action Plan: BCHD will continue to work with the Department of Finance to ensure parameters for generating reports are the same and there is an agreed upon reconciliation when the parameters for reporting are not the same. Policies and procedures will be updated to ensure what is reported on Federal Financial Reports are reconciled to general ledger details in addition to ensuring all submitted reports have proper approvals documented. Accounting staff will be trained appropriately. Contact Person: Chief Financial Officer – Unyime Ekpa Completion Date: December 2024
View Audit 329082
Finding 508712 (2023-013)
Significant Deficiency 2023
City of Baltimore, Maryland
MD
Reporting § 200.303
U.S. Department of Health and Human Services AL No. 21.023 Emergency Rental Assistance Program Significant Deficiency in Internal Controls and Noncompliance over Reporting Repeat Finding: Yes Auditee’s Corrective Action Plan: As part of an overall goal of the Mayor’s Office of Children and Family Su...
U.S. Department of Health and Human Services AL No. 21.023 Emergency Rental Assistance Program Significant Deficiency in Internal Controls and Noncompliance over Reporting Repeat Finding: Yes Auditee’s Corrective Action Plan: As part of an overall goal of the Mayor’s Office of Children and Family Success (MOCFS), this leadership is committed to ensuring that grant compliance to all Federal, State, and Local grants are prioritized as the agency is 85% grant funded. The agency is currently implementing internal grant management Standard Operating Process (SOP) that were not previously implemented due to staffing turnover. These processes will align with the City’s Grants Management policy outlined in AM 413-60 and 413-6 to minimize and ultimately eliminate audit finding as a result of inadequate SOP or lack thereof. Additionally, the agency is hiring additional grant management staff to meet the demands of internal controls and to provide greater oversight of grant reporting processes. Contact Person: Chief Financial Officer – Jaime Cramer Completion Date: July 2024
View Audit 329082
Finding 508525 (2023-012)
Material Weakness 2023
City of Baltimore, Maryland
MD
Subrecipient Monitoring Cash Management HUD Housing Programs § 200.303
U.S. Department of Housing and Urban Development AL No. 14.241 Housing Opportunities for Persons with AIDS Material Weakness in Internal Controls and Noncompliance over Special Tests – Housing Quality Standards Repeat Finding: Yes Auditee’s Corrective Action Plan: MOHS has experienced leadership and...
U.S. Department of Housing and Urban Development AL No. 14.241 Housing Opportunities for Persons with AIDS Material Weakness in Internal Controls and Noncompliance over Special Tests – Housing Quality Standards Repeat Finding: Yes Auditee’s Corrective Action Plan: MOHS has experienced leadership and staffing changes that have impacted its ability to maintain systematic processes necessary for service delivery and administration. One area impacted by MOHS’ transition was our inspection services. During the review period, the contracted supplier had no access to the Housing Pro system, the database used to manage inspections for MOHS’ subsidized units. MOHS has a recordkeeping process for inspections in its policies and procedures for the rental assistance program. Inspection checklists are maintained in the participant records by calendar year. Housing staff identify whether or not the inspection has been completed on the recertification checklist and sign the checklist to confirm the documentation is present in the file. MOHS has resumed its recordkeeping practices to ensure staff maintain inspection checklists in the client files for the annual recertification year. Housing staff are expected to verify during the recertification that Housing Quality Standard (HQS) inspections have been conducted for the assisted unit. MOHS completed the upgrade to the new version of the Housing Pro system in March 2024. The inspections team now has access to the housing database via the web. MOHS is working with the inspections team to ensure inspection updates are entered into the inspection module timely. MOHS has a process in place to review inspection details monthly to ensure 1) inspections for each household has been conducted and 2) all inspection detail is updated in the Housing Pro system by the inspections team each week. Contact Person: HAP Program Manager – D’Andra Pollard Completion Date: June 2024
View Audit 329082
Finding 508524 (2023-011)
Material Weakness 2023
City of Baltimore, Maryland
MD
Subrecipient Monitoring § 200.303 § 200.330 § 200.331 § 200.332 § 200.501
S. Department of Housing and Urban Development (HUD) AL No. 14.241 Housing Opportunities for Persons with AIDS Material Weakness in Internal Controls and Noncompliance over Subrecipient Monitoring Repeat Finding: Yes Auditee’s Corrective Action Plan: Condition #1 Response MOHS acknowledges the findi...
S. Department of Housing and Urban Development (HUD) AL No. 14.241 Housing Opportunities for Persons with AIDS Material Weakness in Internal Controls and Noncompliance over Subrecipient Monitoring Repeat Finding: Yes Auditee’s Corrective Action Plan: Condition #1 Response MOHS acknowledges the finding that 3 out of 3 subrecipient files did not disclose the federal award identification number of unique entity identifier on the sub award. Corrective Action: MOHS will follow the City’s Grant Management office’s established process of establishing and maintaining a hardcopy audit file. This file will include: a. Federal System Registrations: SAM; DUNS #s, Grants.gov information; b. Federal Financial Accountability and Transparency (FFATA) information; c. FFR Submissions (SF-425 Federal Financial Report); d. Grant Agreements; and, e. Prior Year Single Audits/Monitoring Reports Condition #1 Response MOHS acknowledges the finding that 3 out of 3 subrecipient files did not have evidence that prior year audit was verified. Corrective Action: MOHS will follow the City’s Grant Management office’s established process of establishing and maintaining a hardcopy audit file. This file will include: a. Federal System Registrations: SAM; DUNS #s, Grants.gov information; b. Federal Financial Accountability and Transparency (FFATA) information; c. FFR Submissions (SF-425 Federal Financial Report); d. Grant Agreements; and, e. Prior Year Single Audits/Monitoring Reports Contact Person: Lakeysha Williams – 410-396-4887 or Lakeysha.williams@baltimorecity.gov Completion Date: July 2024
View Audit 329082
Finding 508523 (2023-010)
Significant Deficiency 2023
City of Baltimore, Maryland
MD
Reporting § 200.303
U.S. Department of Housing and Urban Development (HUD) AL No. 14.241 Housing Opportunities for Persons with AIDS Significant Deficiency in Internal Controls and Noncompliance over Reporting Repeat Finding: Yes Auditee’s Corrective Action Plan: Condition #1 Response MOHS acknowledges the finding that...
U.S. Department of Housing and Urban Development (HUD) AL No. 14.241 Housing Opportunities for Persons with AIDS Significant Deficiency in Internal Controls and Noncompliance over Reporting Repeat Finding: Yes Auditee’s Corrective Action Plan: Condition #1 Response MOHS acknowledges the finding that the Federal Financial Report was not submitted in a timely manner. Corrective Action: MOHS will follow the City’s Grant Management office’s established process of establishing and maintaining grants. MOHS will maintain a shared calendar to project new and renewal applications, anticipated audits, expiration dates and grant closeout dates. MOHS will adhere to 2 CFR §200.329 by (1) submitting annually SF 425 report no later than 90 calendar days after the reporting period. Reports submitted quarterly or semiannually must be due no later than 30 calendar days after the reporting period. Alternatively, the Federal awarding agency or passthrough entity may require annual reports before the anniversary dates of multiple year Federal awards. Contact Person: Diamond Okojie – 410-215-8129 or Diamon.Okojie@baltimorecity.gov Completion Date: July 2024
View Audit 329082
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