EIN: 546001103
UEI: DUS5BPME67V8
Audited by: CliftonLarsonAllen LLP
Cognizant agency: 84 [Department of Education]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 31, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by October 1, 2026 (33 days from today).
What is a management decision? →The Department of Community and Human Services (DCHS) did not report subaward information to the FFATA Subaward Reporting System (FSRS) in accordance with the Federal Funding Accountability and Transparency Act (FFATA) requirements. As the prime award recipient DCHS is responsible for ensuring that all reporting requirements are met within the required timeframe. Questioned costs: None. Context: The fiscal year 2025 subaward issued by DCHS was not reported within the required time period. The subaward was dated 9/1/2024 which would require the department to submit for FFATA requirements by 10/30/2024. The award was not submitted until 2/26/2025. Transactions Subaward Report not Subaward Subaward Tested not reported timely amount missing key incorrect elements 1 0 1 0 0 Dollar Amount Subaward Report not Subaward Subaward of Tested not reported timely amount missing key incorrect elements $2,918,630 $0 $2,918,630 $0 $0 Cause: DCHS’ procedures and internal controls were not sufficient to ensure that the subaward reporting requirement was performed within the required time frame. Effect: DCHS is not in compliance with the FFATA reporting requirement. Repeat Finding: Yes, 2024-004 Recommendation: We recommend that DCHS review procedures and internal controls to ensure that the required subawards are reported timely and accurately to FSRS no later than the end of the month following the month of issuance of each subaward. Documentation of supporting compliance should be readily available for review. Views of Responsible Officials: There is no disagreement with this finding. The reporting has been completed. New employees will be trained in the procedures and internal controls to ensure that the required subawards are reported timely and accurately to FSRS no later than the end of the month following the month of issuance of each subaward. Documentation will be available for review during the audit period.
Show full finding ▾Hide full finding ▴Federal Agency: Department of Health and Human Services Federal Program Name: HeadStart Assistance Listing Number: 93.600 Federal Award Identification Number and Year: 03CH011220-05-00, 2024 03CH012856-01-00, 2025 Award Period: 9/1/2023 to 8/31/2024 9/1/2024 to 8/31/2025 Compliance Requirement: Reporting: Federal Funding Accountability and Transparency Act Type of Finding: Significant Deficiency in Internal Control, Other Matter Criteria or Specific Requirement: Internal Control: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should comply with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Compliance: Per the Federal Funding Accountability and Transparency Act (FFATA), prime (direct) recipients of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Reports must be filed in FSRS by the end of the month following the month in which the prime recipient awards any sub-grant greater than or equal to $30,000. If the initial award is below $30,000 but subsequent grant modifications result in a total award equal to or over $30,000, the award will be subject to the reporting requirements as of the date the award exceeds $30,000. If the initial award equals or exceeds $30,000 but funding is subsequently de-obligated such that the total award amount falls below $30,000, the award continues to be subject to FFATA reporting requirements. The following key data elements must be reported: Subawardee Name and Data Universal Numbering System (DUNS) number; Amount of Subaward (inclusive of modifications); Subaward Obligation/Action Date; Date of Report Submission; Subaward Number; Project Description; and Names and Compensation of Highly Compensated Officers. (Names and Compensation of Highly Compensated Officers must only be reported when the entity in the preceding fiscal year received 80 percent or more of its annual gross revenues in Federal awards; and $25,000,000 or more in annual gross revenues from Federal awards; and the public does not have access to this information about the compensation of the senior executives of the entity through periodic reports filed under section 13(a) or 15(d) of the Securities Exchange Act of 1934 (15 U.S.C. §§ 78m(a), 78o(d)) or section 6104 of the Internal Revenue Code of 1986.) Condition: The Department of Community and Human Services (DCHS) did not report subaward information to the FFATA Subaward Reporting System (FSRS) in accordance with the Federal Funding Accountability and Transparency Act (FFATA) requirements. As the prime award recipient DCHS is responsible for ensuring that all reporting requirements are met within the required timeframe. Questioned costs: None. Context: The fiscal year 2025 subaward issued by DCHS was not reported within the required time period. The subaward was dated 9/1/2024 which would require the department to submit for FFATA requirements by 10/30/2024. The award was not submitted until 2/26/2025. Transactions Subaward Report not Subaward Subaward Tested not reported timely amount missing key incorrect elements 1 0 1 0 0 Dollar Amount Subaward Report not Subaward Subaward of Tested not reported timely amount missing key incorrect elements $2,918,630 $0 $2,918,630 $0 $0 Cause: DCHS’ procedures and internal controls were not sufficient to ensure that the subaward reporting requirement was performed within the required time frame. Effect: DCHS is not in compliance with the FFATA reporting requirement. Repeat Finding: Yes, 2024-004 Recommendation: We recommend that DCHS review procedures and internal controls to ensure that the required subawards are reported timely and accurately to FSRS no later than the end of the month following the month of issuance of each subaward. Documentation of supporting compliance should be readily available for review. Views of Responsible Officials: There is no disagreement with this finding. The reporting has been completed. New employees will be trained in the procedures and internal controls to ensure that the required subawards are reported timely and accurately to FSRS no later than the end of the month following the month of issuance of each subaward. Documentation will be available for review during the audit period.
HeadStart Assistance Listing No. 93.600 Recommendation: We recommend that DCHS review procedures and internal controls to ensure that the required subawards are reported timely and accurately to FSRS no later than the end of the month following the month of issuance of each subaward. Documentation of supporting compliance should be readily available for review. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The reporting has been completed. New employees will be trained in the procedures and internal controls to ensure that the required subawards are reported timely and accurately to FSRS no later than the end of the month following the month of issuance of each subaward. Documentation will be available for review during the audit period. Name(s) of the contact person(s) responsible for corrective action: Noah Abraham, DCHS Operations Director. Planned completion date for corrective action plan: Complete
2024-004
The City was unable to provide documentation that the suspension and debarment verification was performed. Questioned Costs: None Context: One of the five vendors selected for testing did not have evidence of the vendor’s suspension and debarment status prior to the contract date. Cause: The City did not maintain documentation. Effect: The City is unable to document compliance with suspension and debarment status prior to contracting with the vendor. Repeat Finding: No Recommendation: We recommend that the City review and enhance current procedures to ensure that the vendor’s suspension and debarment status is documented prior to contracting with the vendor. Views of Responsible Officials: There is no disagreement with the audit finding and the City will conduct additional training in this area for prime award recipients and for Purchasing staff. The City will also check for suspensions and debarment even if riding contracts from other jurisdictions.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Transportation Federal Program Name: Highway Planning and Construction Assistance Listing Number: 20.205 Pass-through Agency: Virigina Department of Transportation Pass-through Entity Number: State Allocation Federal Award Identification Number and Year: UPC 106807, 2020 UPC 106474, 2024 Award Period: 7/1/2024 to 6/30/2025 Compliance Requirement: Suspension and Debarment Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Internal Control: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should comply with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Compliance: Recipients and subrecipients are prohibited from contracting with or making subawards under covered transactions to parties that are suspended, or debarred. “Covered transactions” include contracts for goods and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220. All non-procurement transactions entered into by a pass-through entity (i.e., subawards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR section 180.215. When a recipient or subrecipient enters into a covered transaction with an entity at a lower tier, the recipient or subrecipient must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. This verification may be accomplished by: (1) checking the System for Award Management (SAM) Exclusions maintained by the General Services Administration (GSA) and available at SAM.gov (2) collecting a certification from the entity, or (3) adding a clause or condition to the covered transaction with that entity (2 CFR section 180.300). Condition: The City was unable to provide documentation that the suspension and debarment verification was performed. Questioned Costs: None Context: One of the five vendors selected for testing did not have evidence of the vendor’s suspension and debarment status prior to the contract date. Cause: The City did not maintain documentation. Effect: The City is unable to document compliance with suspension and debarment status prior to contracting with the vendor. Repeat Finding: No Recommendation: We recommend that the City review and enhance current procedures to ensure that the vendor’s suspension and debarment status is documented prior to contracting with the vendor. Views of Responsible Officials: There is no disagreement with the audit finding and the City will conduct additional training in this area for prime award recipients and for Purchasing staff. The City will also check for suspensions and debarment even if riding contracts from other jurisdictions.
Highway Planning and Construction Assistance Listing No. 20.205 Recommendation: We recommend that the City review and enhance current procedures to ensure that the vendor's suspension and debarment status is documented prior to contracting with the vendor. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The City's Transporation Department erroneously thought the City's Purchasing Department performed the suspension and debarment check. Purchasing reported that since we were riding the contract of another jurisdiction that they rely on that jurisdiction to check for debarment and the other jurisdiction confirmed that they only award contracts to active vendors on the State's eVA system, hence an indication of no debarment). Regardless, the City will conduct additional training in this area for prime award recipients and for Purchasing staff. The City will also check for suspensions and debarment even if riding contracts from other jurisdictions. Name(s) of the contact person(s) responsible for corrective action: Davidia Thompson, Wynndell Bishop, Department of Finance. Planned completion date for corrective action plan: Q2, 2026.
The City did not furnish the information below to subrecipients at the time the subawards were issued: a. Federal Award Identification Number (FAIN) b. Subaward Budget Period Start and End Date c. Federal award project description, as required by the Federal Funding Accountability and Transparency Act (FFATA) d. Name of the Federal agency, pass-through entity, and contact information for awarding official of the pass-through entity e. Assistance Listings title and number f. the pass-through entity must identify the dollar amount made available under each Federal award and the Assistance Listings Number at the time of disbursement g. Identification of whether the Federal award is for research and development. Questioned Costs: None Context: The City failed to include the required information as noted above in the subrecipient agreements. Cause: The City failed to include all required information in the subrecipient agreements. Effect: Excluding required federal grant award information at the time of the subaward may cause subrecipients and their auditors to be uninformed about program-specific regulations that apply to the funds they receive. There is also the potential for subrecipients to have incomplete Schedules of Expenditures of Federal Awards (SEFA) in subrecipients’ Single Audit reports, and federal funds may not be properly audited at the subrecipient level in accordance with the Uniform Guidance. Repeat Finding: No Recommendation: The City should review and enhance its internal controls and procedures to ensure that all required information is included in subawards at the time of issuance and maintained in subsequent modifications. Views of Responsible Officials: There is no disagreement with the audit finding and the City will undertake additional training for departments in FY 2026, to include providing departments with a grants responsibility checklist.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Home Investment Partnerships Program Assistance Listing Number: 14.239 Federal Award Identification Number and Year: M24-MC-51-0001, 2024 Award Period: 10/1/2023 to 9/30/2033 Compliance Requirement: Subrecipient Monitoring Type of Finding: Significant Deficiency in Internal Control, Other Matter Criteria or Specific Requirement: Internal Control: Per 2 CFR Section 200.303(a), a non-Federal entity must: Establish and maintaineffective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and theterms and conditions of the Federal award. These internal controls should comply with guidance in“Standards for Internal Control in the Federal Government” issued by the Comptroller General of theUnited States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Compliance: 2 CFR §200.332(a) - Requirements for Pass-Through Entities states, in part, that all passthrough entities must ensure that every subaward is clearly identified to the subrecipient as a subaward and includes the following information at the time of the subaward and if any of these data elements change, include the changes in subsequent subaward modification. When some of this information is not available, the pass-through entity must provide the best information available to describe the Federal award and subaward: (i) Subrecipient's name (must match the name associated with its unique entity identifier); (ii) Subrecipient's unique entity identifier; (iii) Federal Award Identification Number (FAIN); (iv) Federal Award Date; (v) Subaward Period of Performance Start and End Date; (vi) Subaward Budget Period Start and End Date; (vii) Amount of Federal Funds Obligated in the subaward; (viii) Total Amount of Federal Funds Obligated to the subrecipient by the pass-through entity, including the current financial obligation; (ix) Total Amount of the Federal Award committed to the subrecipient by the pass-through entity; (x) Federal award project description, as required by the Federal Funding Accountability and Transparency Act (FFATA); (xi) Name of the Federal agency, pass-through entity, and contact information for awarding official of the pass-through entity; (xii) Assistance Listings title and number; the pass-through entity must identify the dollar amount made available under each Federal award and the Assistance Listings Number at the time of disbursement; (xiii) Identification of whether the Federal award is for research and development; and (xiv) Indirect cost rate for the Federal award (including if the de minimis rate is used in accordance with § 200.414). Condition: The City did not furnish the information below to subrecipients at the time the subawards were issued: a. Federal Award Identification Number (FAIN) b. Subaward Budget Period Start and End Date c. Federal award project description, as required by the Federal Funding Accountability and Transparency Act (FFATA) d. Name of the Federal agency, pass-through entity, and contact information for awarding official of the pass-through entity e. Assistance Listings title and number f. the pass-through entity must identify the dollar amount made available under each Federal award and the Assistance Listings Number at the time of disbursement g. Identification of whether the Federal award is for research and development. Questioned Costs: None Context: The City failed to include the required information as noted above in the subrecipient agreements. Cause: The City failed to include all required information in the subrecipient agreements. Effect: Excluding required federal grant award information at the time of the subaward may cause subrecipients and their auditors to be uninformed about program-specific regulations that apply to the funds they receive. There is also the potential for subrecipients to have incomplete Schedules of Expenditures of Federal Awards (SEFA) in subrecipients’ Single Audit reports, and federal funds may not be properly audited at the subrecipient level in accordance with the Uniform Guidance. Repeat Finding: No Recommendation: The City should review and enhance its internal controls and procedures to ensure that all required information is included in subawards at the time of issuance and maintained in subsequent modifications. Views of Responsible Officials: There is no disagreement with the audit finding and the City will undertake additional training for departments in FY 2026, to include providing departments with a grants responsibility checklist.
Home Investment Partnerships Program Assistance Listing No. 14.239 Recommendation: The City should review and enhance its internal controls and procedures to ensure that all required information is included in subawards at the time of issuance and maintained in subsequent modifications. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The City will undertake additional training for departments in FY 2026, to include providing departments with a grants responsibility checklist. Name(s) of the contact person(s) responsible for corrective action: Kevin Greenlief, Director of Finance. Planned completion date for corrective action plan: Q2, 2026.
FAC accepted this audit on March 28, 2025 — management decision was due September 28, 2025.
The Department of Community and Human Services (DCHS) did not provide documentation to support monitoring of the subrecipient’s activities. Questioned Costs: None Context: DCHS has one sub awardee and issued a subaward in the amount of $2,822,089. Cause: DCHS’ procedures did not maintain supporting documentation of subrecipient monitoring activities. Effect: DCHS was unable to provide evidence they were in compliance with subrecipient monitoring requirements. Repeat Finding: No Recommendation: We recommend that DCHS enhance procedures to ensure that sub recipient monitoring activities are documented, and evidence of compliance readily available for review. Views of Responsible Officials: There is no disagreement with the audit finding and new personnel in the Department of Community and Human Services will ensure that all required monitoring is performed and documented in a timely manner.
Show full finding ▾Hide full finding ▴Federal Agency: Department of Health and Human Services Federal Program Name: HeadStart Assistance Listing Number: 93.600 Federal Award Identification Number and Year: 03CH011220-04-00, 2023 03CH011220-05-00, 2024 Award Period: 9/1/2022-8/31/2023 9/1/2023-8/31/2024 Compliance Requirement: Subrecipient Monitoring Type of Finding: Material Weakness in Internal Control over Compliance, Material Noncompliance Criteria or Specific Requirement: Compliance: Per 2 CFR 200 § 200.332(a)1 (d) a non-Federal entity should monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, in compliance with Federal statutes, regulations, and the terms and conditions of the subaward; and that subaward performance goals are achieved. Internal Control: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should comply with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: The Department of Community and Human Services (DCHS) did not provide documentation to support monitoring of the subrecipient’s activities. Questioned Costs: None Context: DCHS has one sub awardee and issued a subaward in the amount of $2,822,089. Cause: DCHS’ procedures did not maintain supporting documentation of subrecipient monitoring activities. Effect: DCHS was unable to provide evidence they were in compliance with subrecipient monitoring requirements. Repeat Finding: No Recommendation: We recommend that DCHS enhance procedures to ensure that sub recipient monitoring activities are documented, and evidence of compliance readily available for review. Views of Responsible Officials: There is no disagreement with the audit finding and new personnel in the Department of Community and Human Services will ensure that all required monitoring is performed and documented in a timely manner.
DCHS has reviewed its procedures and will ensure that subrecipient monitoring activities are documented for compliance review.
The Department of Community and Human Services (DCHS) did not report subaward information to the FFATA Subaward Reporting System (FSRS) in accordance with Federal Funding Accountability and Transparency Act (FFATA) requirements. As the prime award recipient DCHS is responsible for ensuring that all reporting requirements are met within the required timeframe. Context: The sole fiscal year 2024 subaward issued by DCHS was not reported to FSRS. In addition, the Department was unable to produce documentation supporting their review and approval of the tested FFATA reports prior to submission in the FSRS system. Transactions Subaward Report not Subaward Subaward Tested not reported timely amount missing key incorrect elements 1 1 0 0 0 Dollar Amount Subaward Report not Subaward Subaward of Tested not reported timely amount missing key Transactions incorrect elements $2,822,089 $2,822,089 0 $0 $0 Cause: DCHS’ procedures and internal controls were not sufficient to ensure that the subaward reporting requirement was performed within the requirement time frame. Effect: DCHS is not in compliance with the FFATA reporting requirement. Questioned costs: None. Recommendation: We recommend that DCHS review procedures and internal controls to ensure that the required subawards are reported timely and accurately to FSRS no later than the end of the month following the month of issuance of each subaward. Documentation of supporting compliance should be readily available for review. Views of Responsible Officials: There is no disagreement with this finding. The reporting has been completed. New employees will be trained in the procedures and internal controls to ensure that the required subawards are reported timely and accurately to FSRS no later than the end of the month following the month of issuance of each subaward. Documentation will be available for review during the audit period.
Show full finding ▾Hide full finding ▴Federal Agency: Department of Health and Human Services Federal Program Name: HeadStart Assistance Listing Number: 93.600 Federal Award Identification Number and Year: 03CH011220-04-00, 2023 03CH011220-05-00, 2024 Award Period: 9/1/2022-8/31/2023 9/1/2023-8/31/2024 Compliance Requirement: Reporting: Federal Funding Accountability and Transparency Act Type of Finding: Material Weakness in Internal Control over Compliance, Material Noncompliance Criteria or Specific Requirement: Compliance: Per the Federal Funding Accountability and Transparency Act (FFATA), prime (direct) recipients of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Reports must be filed in FSRS by the end of the month following the month in which the prime recipient awards any sub-grant greater than or equal to $30,000. If the initial award is below $30,000 but subsequent grant modifications result in a total award equal to or over $30,000, the award will be subject to the reporting requirements as of the date the award exceeds $30,000. If the initial award equals or exceeds $30,000 but funding is subsequently de-obligated such that the total award amount falls below $30,000, the award continues to be subject to FFATA reporting requirements. The following key data elements must be reported: Subawardee Name and Data Universal Numbering System (DUNS) number; Amount of Subaward (inclusive of modifications); Subaward Obligation/Action Date; Date of Report Submission; Subaward Number; Project Description; and Names and Compensation of Highly Compensated Officers. (Names and Compensation of Highly Compensated Officers must only be reported when the entity in the preceding fiscal year received 80 percent or more of its annual gross revenues in Federal awards; and $25,000,000 or more in annual gross revenues from Federal awards; and the public does not have access to this information about the compensation of the senior executives of the entity through periodic reports filed under section 13(a) or 15(d) of the Securities Exchange Act of 1934 (15 U.S.C. §§ 78m(a), 78o(d)) or section 6104 of the Internal Revenue Code of 1986.) Internal Control: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should comply with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: The Department of Community and Human Services (DCHS) did not report subaward information to the FFATA Subaward Reporting System (FSRS) in accordance with Federal Funding Accountability and Transparency Act (FFATA) requirements. As the prime award recipient DCHS is responsible for ensuring that all reporting requirements are met within the required timeframe. Context: The sole fiscal year 2024 subaward issued by DCHS was not reported to FSRS. In addition, the Department was unable to produce documentation supporting their review and approval of the tested FFATA reports prior to submission in the FSRS system. Transactions Subaward Report not Subaward Subaward Tested not reported timely amount missing key incorrect elements 1 1 0 0 0 Dollar Amount Subaward Report not Subaward Subaward of Tested not reported timely amount missing key Transactions incorrect elements $2,822,089 $2,822,089 0 $0 $0 Cause: DCHS’ procedures and internal controls were not sufficient to ensure that the subaward reporting requirement was performed within the requirement time frame. Effect: DCHS is not in compliance with the FFATA reporting requirement. Questioned costs: None. Recommendation: We recommend that DCHS review procedures and internal controls to ensure that the required subawards are reported timely and accurately to FSRS no later than the end of the month following the month of issuance of each subaward. Documentation of supporting compliance should be readily available for review. Views of Responsible Officials: There is no disagreement with this finding. The reporting has been completed. New employees will be trained in the procedures and internal controls to ensure that the required subawards are reported timely and accurately to FSRS no later than the end of the month following the month of issuance of each subaward. Documentation will be available for review during the audit period.
DCHS has reviewed its procedures and will ensure that suspension and debarement status is documented prior to contracting with a vendor.
The City was unable to provide documentation of a vendor’s suspension and debarment status. The City is required to review and document a vendor’s suspension and debarment status prior to contracting with the vendor. We noted that the City did not document the vendor’s status in accordance with the federal requirements. Questioned Costs: None Context: Two of the two vendors selected for the fiscal year 2024 testing did not have evidence of the vendor’s suspension and debarment status prior to the contract date. Cause: The contractors selected for testing were not updated to include the suspension and debarment clause. Effect: The City is unable to document compliance with suspension and debarment status prior to contracting with the vendor. Repeat Finding: No Recommendation: We recommend that the City review and enhance current procedures to ensure that the vendor’s suspension and debarment status is documented prior to contracting with the vendor. Views of Responsible Officials: There is no disagreement with the audit finding and new personnel in the Department of Community and Human Services will ensure that all required monitoring is performed and documented in a timely manner.
Show full finding ▾Hide full finding ▴Federal Agency: Department of Health and Human Services Federal Program Name: Coronavirus State and Local Fiscal Recovery Fund Assistance Listing Number: 21.027 Federal Award Identification Number and Year: N/A, 2024 Award Period: 7/1/2023-6/30/2024 Compliance Requirement: Suspension and Debarment Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement: Compliance: 2 CFR section 200.318, which include oversight of contractors’ performance, maintaining written standards of conduct for employees involved in contracting, awarding contracts only to responsible contractors, and maintaining records to document history of procurements. 2 CFR 200.213 Suspension and Debarment restricts awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities: a) Checking SAM Exclusions; or b) Collecting a certification from that person; or c) Adding a clause or condition to the covered transaction with that person. Internal Control: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should comply with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: The City was unable to provide documentation of a vendor’s suspension and debarment status. The City is required to review and document a vendor’s suspension and debarment status prior to contracting with the vendor. We noted that the City did not document the vendor’s status in accordance with the federal requirements. Questioned Costs: None Context: Two of the two vendors selected for the fiscal year 2024 testing did not have evidence of the vendor’s suspension and debarment status prior to the contract date. Cause: The contractors selected for testing were not updated to include the suspension and debarment clause. Effect: The City is unable to document compliance with suspension and debarment status prior to contracting with the vendor. Repeat Finding: No Recommendation: We recommend that the City review and enhance current procedures to ensure that the vendor’s suspension and debarment status is documented prior to contracting with the vendor. Views of Responsible Officials: There is no disagreement with the audit finding and new personnel in the Department of Community and Human Services will ensure that all required monitoring is performed and documented in a timely manner.
DCHS has reviewed its procedures and will ensure that awards are reported timely and accurately to FSRS and that documenation of compliance will be available for review.
FAC accepted this audit on April 1, 2024 — management decision was due October 1, 2024.
FAC accepted this audit on March 30, 2023 — management decision was due September 30, 2023.
ACPS did not maintain consistently documentation of vendor?s suspension and debarment status. ACPS has procedures for verifying a vendor?s suspension and debarment during the procurement process; however, the documentation of the results were not maintained in the vendor?s file. Context: The suspension and debarment verification was not available for review for two of the seven contracts selected for testing. Questioned costs: CLA was unable to determine the vendor?s suspended or debarred status prior to the contract date. The contracts were multi-year, issued before 2022. Cause: ACPS did not maintain the verification of the vendor?s suspension and debarment status in the procurement records. Effect: ACPS is unable to support the vendor?s suspension and debarment status prior to the contract date. Recommendation: We recommend that ACPS consistently follow their procurement procedures and enhance procedures to ensure that all required procurement documentation is maintained in the vendor?s procurement file. Views of responsible officials: ACPS agrees with the finding
Show full finding ▾Hide full finding ▴Reference Number: 2022-001 Suspension and Debarment Prior Year Finding: No Federal Agency: U.S. Treasury Federal Program: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.559, 10.582 Award Number and Year: None, 2002 Compliance Requirement: Suspension and Debarment Type of Finding Significant Deficiency in Internal Control Over Compliance, Other Matters Criteria or specific requirement: Compliance: ? 200.214 Suspension and debarment. Non-Federal entities are subject to the non-procurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, 2 CFR part 180. The regulations in 2 CFR part 180 restrict awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Internal Control: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: ACPS did not maintain consistently documentation of vendor?s suspension and debarment status. ACPS has procedures for verifying a vendor?s suspension and debarment during the procurement process; however, the documentation of the results were not maintained in the vendor?s file. Context: The suspension and debarment verification was not available for review for two of the seven contracts selected for testing. Questioned costs: CLA was unable to determine the vendor?s suspended or debarred status prior to the contract date. The contracts were multi-year, issued before 2022. Cause: ACPS did not maintain the verification of the vendor?s suspension and debarment status in the procurement records. Effect: ACPS is unable to support the vendor?s suspension and debarment status prior to the contract date. Recommendation: We recommend that ACPS consistently follow their procurement procedures and enhance procedures to ensure that all required procurement documentation is maintained in the vendor?s procurement file. Views of responsible officials: ACPS agrees with the finding
Virgina Department of Education City of Alexandria, Virginia respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: Fiscal Year 22, (July 1, 2021-June 30, 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 2022-001 Child Nutrition Cluster ? Assistance Listing No. 10.553, 10.555, 10.559, 10.582 Recommendation: We recommend that ACPS consistently follow their procurement procedures and enhance procedures to ensure that all required procurement documentation is maintained in the vendor?s procurement file. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Procurement has developed operating procedures on the steps to run debarment reports within electronic Virginia (eVA) https://eva.virginia.gov/ The operating procedures have been made available to the procurement team. This report will be included in the file of each awarded offeror. For contracts that contain Federal Funding, Procurement tried to run a report from SAM https://sam.gov however the report did not contain information on the debarment status. All Offerors or Bidders are required to complete the Certification Regarding Debarment or Suspension form as part of their response to posted solicitations. If Offerors or Bidders do not submit a completed form they are deemed nonresponsive. See attached form Name(s) of the contact person(s) responsible for corrective action: Dyanna McMullen and Kimberly Young Planned completion date for corrective action plan: March 28, 2023 If the Virginia Department of Education has questions regarding this plan, please call Dyanna McMullen at 703-472-4034 or Kimberly Young at 703-244-0419
FAC accepted this audit on July 7, 2022 — management decision was due January 7, 2023.
FAC accepted this audit on June 29, 2021 — management decision was due December 29, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
During testing we noted that the eligibility related procedures were not consistently performed. We noted that the subsidy disbursement did not agree with the subsidy reported on the adoption assistance agreements. Upon inquiry, we were informed that typographical errors were noted on the signed agreements. 1. The adoption assistance agreement subsidy $336.00, actual disbursed subsidy $672.00. 2. The adoption assistance agreement subsidy $919.00, actual disbursed subsidy $448.00. We noted the disbursed subsidy was in agreement with the VEMAT calculation. Context: 2 out of 25 subsidy disbursements did not agree with the signed adoption assistance agreements. Questioned costs: None noted, the actual subsidy disbursement was correct as determined by the VEMAT calculation. Cause: The errors were not identified as part of the review process. Effect: The City?s is unable to support the adoption subsidy reported on the signed adoption assistance agreement. Recommendation: We recommend that the City review current procedures enhance (as deemed necessary) to ensure that review process requires comparison of the adoption subsidy between the adoption agreement and VEMAT calculation. Views of responsible officials: Management agrees with the finding
Show full finding ▾Hide full finding ▴2019-001 Prior Year Finding: No Federal Agency: U.S. Health and Humans Services Federal Program: Adoption Assistance ? Title IV-E Pass-Through Agency: Virginia Department of Social Services CFDA Number: 93.659 Award Number and Year: None- state allocation and 2019 Compliance Requirement: Eligibility- Adoption Assistance Agreement Type of Finding: Significant Deficiency- Internal Control Over Compliance Criteria or specific requirement: Internal control: 200.303 The non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: During testing we noted that the eligibility related procedures were not consistently performed. We noted that the subsidy disbursement did not agree with the subsidy reported on the adoption assistance agreements. Upon inquiry, we were informed that typographical errors were noted on the signed agreements. 1. The adoption assistance agreement subsidy $336.00, actual disbursed subsidy $672.00. 2. The adoption assistance agreement subsidy $919.00, actual disbursed subsidy $448.00. We noted the disbursed subsidy was in agreement with the VEMAT calculation. Context: 2 out of 25 subsidy disbursements did not agree with the signed adoption assistance agreements. Questioned costs: None noted, the actual subsidy disbursement was correct as determined by the VEMAT calculation. Cause: The errors were not identified as part of the review process. Effect: The City?s is unable to support the adoption subsidy reported on the signed adoption assistance agreement. Recommendation: We recommend that the City review current procedures enhance (as deemed necessary) to ensure that review process requires comparison of the adoption subsidy between the adoption agreement and VEMAT calculation. Views of responsible officials: Management agrees with the finding
Federal Agency: U.S. Department of Health and Human Services Pass through: Virginia Department of Social Services Adoption Assistance- Title IV-E ? CFDA No: 93.659 Recommendation: We recommend that the City review current procedures enhance (as deemed necessary) to ensure that review process requires comparison of the adoption subsidy between the adoption agreement and VEMAT calculation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Prior to the signing the Adoption Subsidy Agreement, the Chief of Child Welfare will ensure that there is alignment between the payment amount listed in the Adoption Subsidy Agreement and the Adoption Assistance Negotiation Report from VDSS. No agreement will be issued without the review of the Chief. This will ensure that the payments made to the adoptive family are consistent with the finalized Adoption Assistance Agreement. Name(s) of the contact person(s) responsible for corrective action: Greta Rosenzweig Planned completion date for corrective action plan: Immediate implementation If the Virginia Department of Social Service has questions regarding this plan, please call Greta Rosenzweig at 703-746-5748.
During our audit the City failed to provide documentation to support eligibility. We noted that the following documentation was not provided by the City: 1. Applicant?s application for 1 out of 40 2. Form 501 and non-cooperation for 1 out of 40 3. School attendance form for 1 out of 40 Context: See condition Questioned costs: Questioned costs, undetermined due to the lack of documentation we are unable to determine if the TANF participants were eligible in accordance with the program requirements. Cause: The documentation was not maintained due to an oversight that was not identified as part of the review process. Effect: The City is unable to support the eligibility for TANF program participants. Recommendation: We recommend that City review current procedures enhance (as deemed necessary) to ensure that documentation supporting program requirements is maintained and readily available for review. Views of responsible officials: Management agrees with the finding
Show full finding ▾Hide full finding ▴2019-002 Prior Year Finding: No Federal Agency: U.S. Health and Humans Services Federal Program: Temporary Assistance for Needy Families Pass-Through Agency: Virginia Department of Social Services CFDA Number: 93.558 Award Number and Year: None- state allocation and 2019 Compliance Requirement: Eligibility Type of Finding: Significant Deficiency- Internal Control Over Compliance, Noncompliance Criteria or specific requirement: Compliance: The State or Tribal Plan provides the specifics on the State or tribal area?s definition of financially needy which the State or tribal area uses in determining eligibility. Whenever used in this section, ?assistance,? has the meaning in 45 CFR section 260.31(a) of the TANF regulations for States and 45 CFR section 286.10 of the Tribal TANF regulations for federally recognized tribes operating an approved Tribal TANF program. Plan and eligibility requirements must comply with the Federal requirements: Internal control: 200.303 The non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: During our audit the City failed to provide documentation to support eligibility. We noted that the following documentation was not provided by the City: 1. Applicant?s application for 1 out of 40 2. Form 501 and non-cooperation for 1 out of 40 3. School attendance form for 1 out of 40 Context: See condition Questioned costs: Questioned costs, undetermined due to the lack of documentation we are unable to determine if the TANF participants were eligible in accordance with the program requirements. Cause: The documentation was not maintained due to an oversight that was not identified as part of the review process. Effect: The City is unable to support the eligibility for TANF program participants. Recommendation: We recommend that City review current procedures enhance (as deemed necessary) to ensure that documentation supporting program requirements is maintained and readily available for review. Views of responsible officials: Management agrees with the finding
Federal Agency: U.S. Department of Health and Human Services Pass through: Virginia Department of Social Services Temporary Assistance for Needy Families (TANF) ? CFDA No: 93.558 Recommendation: We recommend that City review current procedures enhance (as deemed necessary) to ensure that documentation supporting program requirements is maintained and readily available for review. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. action taken in response to finding: All hard copies of cases will be uploaded into DMIS via VACMS with all necessary documentation, including original applications. In addition, the department will ensure that for any future audits, the Closed Files will be fully accessible. Name(s) of the contact person(s) responsible for corrective action: Lesa Gilbert, Director, Department of Social Services, Department of Community and Human Services Planned completion date for corrective action plan: Immediate implementation. If the Virginia Department of Social Service has questions regarding this plan, please call Lesa Gilbert at 703-746-5912.
FAC accepted this audit on December 27, 2018 — management decision was due June 27, 2019.
FAC accepted this audit on December 28, 2017 — management decision was due June 28, 2018.
FAC accepted this audit on December 23, 2016 — management decision was due June 23, 2017.
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