Corrective Action Plans

Finding 523034 (2024-006)

Significant Deficiency 2024

OH

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Cash Management

Supportive Housing for Persons with Disabilities – Assistance Listing No. 14.181 Recommendation: performing training regarding HUD requirements surrounding Allowable Cost Provisions. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in re...

Supportive Housing for Persons with Disabilities – Assistance Listing No. 14.181 Recommendation: performing training regarding HUD requirements surrounding Allowable Cost Provisions. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management with conduct training and introduce new policies and procedures to prevent noncompliance. Management will collect improperly disbursed amounts immediately. Name(s) of the contact person(s) responsible for corrective action: Cheryl Wilson, Executive Director Planned completion date for corrective action plan: June 30, 2024

View Audit 342295

Finding 523024 (2024-002)

Significant Deficiency 2024

Mater Academy of Nevada

NV

Allowable Costs / Cost Principles Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Finding Number: 2024-002 – Approval of Payroll Expense Transactions Corrective Action Plan: A process was put in place in January 2024 to ensure that all principal approvals are documented in writing or electronic approval in the system which can be date stamped by the system. Payroll will not be ...

Finding Number: 2024-002 – Approval of Payroll Expense Transactions Corrective Action Plan: A process was put in place in January 2024 to ensure that all principal approvals are documented in writing or electronic approval in the system which can be date stamped by the system. Payroll will not be run, nor grants submitted until proper approval is received. Personnel Responsible for Corrective Action: Nachum Golodner, Academica Director of Accounting Anticipated Completion Date: June 30, 2025

View Audit 342290

Finding 522789 (2024-001)

Significant Deficiency 2024

Bay Mills Community College

MI

Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking

Pursuant to federal regulations, Uniform Administrative Requirements Section 200.511, the following are the findings as noted in the Bay Mills Community College Single Audit report for the year ended June 30, 2024, and corrective actions to be completed. 2024-001 – Status Change Reporting Issues. Au...

Pursuant to federal regulations, Uniform Administrative Requirements Section 200.511, the following are the findings as noted in the Bay Mills Community College Single Audit report for the year ended June 30, 2024, and corrective actions to be completed. 2024-001 – Status Change Reporting Issues. Auditor Description of Condition and Effect. During our testing of the Pell Grant program, we selected a sample of forty students to test for timeliness and accurate reporting of student status changes to the National Student Loan Data System (NSLDS). Of the forty tested, nine were out of compliance based on the criteria outlined in the Department of Education's Code of Federal Regulations at 34 CFR 690.83(b)(2). As a result of this condition, the NSLDS system may not be updated with correct student information, which may cause subsequent awarding issues or loan repayment discrepancies. Auditor Recommendation. We recommend that the College establish a withdrawal policy to improve the accuracy of status change reporting. We also recommend enhanced processes for reviewing and verifying the accuracy of data submissions to NSLDS. Corrective Action. The College has implemented an Administrative Withdrawal Policy, approved by the Board of Regents on November 15, 2024. This policy will enhance the identification and reporting of students who cease attending classes. Additionally, the College will receive a Roster Response file from the National Student Clearinghouse, containing the full dataset sent to NSLDS, which will be reviewed for accuracy. Responsible Person. Katie Corbiere, Director of Financial Aid. Anticipated Completion Date. June 30, 2025

View Audit 342163

Finding 522752 (2024-002)

Significant Deficiency 2024

Mary Hall Freedom Village, Inc.

GA

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Significant Deficiency § 200.303

As per the Organization's policies and procedures on invoice approval, the Fiscal Director has assumed the responsibility of ensuring that all invoices are approved by the department head and himself before payment is initiated

View Audit 342131

Finding 522594 (2024-001)

Significant Deficiency 2024

Cny Works, Inc.

NY

Subrecipient Monitoring Allowable Costs / Cost Principles Eligibility

Corrective Action Plan for FYE June 30, 2024 Finding 2024-001 Corrective Action Plan: The Youth Department had a leadership void for the first half of program year 2023 which resulted in having a vacuum on direct leadership in the department which unfortunately led to this finding. I am pleased to r...

Corrective Action Plan for FYE June 30, 2024 Finding 2024-001 Corrective Action Plan: The Youth Department had a leadership void for the first half of program year 2023 which resulted in having a vacuum on direct leadership in the department which unfortunately led to this finding. I am pleased to report that in January 2024 CNY Works welcomed a new Director of Youth Services which has led the department to transform and flourish in the last year. Under the new leadership, the Youth Department has implemented new internal controls, processes and has staff focused and running programs under the Workforce Innovation and Opportunity Act (WIOA). Nonetheless, CNY Work youth staff along with the Executive Director and the Director of Youth Services will review current policies and procedures to ensure these are operating effectively reflecting allowable activities and allowable costs (including hours worked by youth in the program) are allocated and charged accurately to the federal program. Emphasizing the importance of internal controls to ensure documents are signed by designated individuals to comply with requirements. The Director of Youth Services will continue to review timesheets, eligibility forms, and signatures, along with other requirements of the program to ensure internal control procedures are adequate and operating as intended. Finally, management will continue to analyze methods for monitoring the operational effectiveness of the applied internal controls on compliance and document any mitigating controls that are developed and implemented. Contact Person Responsible for Corrective Action Plan: Rosemary Avila-Ticio Executive Director, CNY Works Phone Number: 315-477-6901 Email: ravila@cnyworks.com Anticipated Completion Date of Corrective Action Plan: March 30, 2025

View Audit 341825

Finding 522514 (2024-002)

None 2024

Downers Grove Grade School District 58

IL

Questioned Costs Allowable Costs / Cost Principles Procurement, Suspension & Debarment

Management is in the process of implementing a more thorough review to ensure purchase orders have been fulfilled and costs have been incurred in order for expenditures to be recognized in the District's accounting system as well as implementing processes to review open purchase orders on an at leas...

Management is in the process of implementing a more thorough review to ensure purchase orders have been fulfilled and costs have been incurred in order for expenditures to be recognized in the District's accounting system as well as implementing processes to review open purchase orders on an at least monthly basis. Additionally, Management is in the process of implementing secondary review and approval procedures of grant expenditures to ensure all grant expenditures have adequate support prior to being included in claim submission reports.

View Audit 341795 Questioned Costs: $1

Finding 522488 (2024-002)

Material Weakness 2024

Westmoreland County Community College

PA

Questioned Costs Student Financial Aid Allowable Costs / Cost Principles

Finding 2024-002: Student Financial Aid Cluster Allowable Costs and Allowable Activities and Eligibility View of Responsible Officials and Planned Corrective Action: The College has documented procedures in place - Auto packaging and Repackaging within the new SIS calculates Pell awards based on the...

Finding 2024-002: Student Financial Aid Cluster Allowable Costs and Allowable Activities and Eligibility View of Responsible Officials and Planned Corrective Action: The College has documented procedures in place - Auto packaging and Repackaging within the new SIS calculates Pell awards based on the SAI and the Enrollment Intensity of the student (based on new Regulations starting with the 2024-2025 Academic Year). If the Cost of Attendance needs to be manually adjusted, the Financial Aid Staff member will document the breakdown of the COA. System Reports will be reviewed to allow for a secondary review of awards.

View Audit 341751 Questioned Costs: $1

Finding 522482 (2024-003)

Significant Deficiency 2024

Southwest Kansas Area Cooperative, District Number 613

KS

Questioned Costs Allowable Costs / Cost Principles Reporting § 200.303

Finding 2024-003 Recommendations: The Director and the accounting department need to create procedures to ensure that both parties are reporting the same expenditures. Within the procedures created, there needs to be checks and balances to ensure that the recording is occurring before reporting figu...

Finding 2024-003 Recommendations: The Director and the accounting department need to create procedures to ensure that both parties are reporting the same expenditures. Within the procedures created, there needs to be checks and balances to ensure that the recording is occurring before reporting figures to the State. Action Taken: We agree with the recommendation. Our targeted implementation date is February 2025.

View Audit 341750 Questioned Costs: $1

Finding 522458 (2024-004)

Significant Deficiency 2024

Spearfish School District No. 40-2

SD

Allowable Costs / Cost Principles

Responsible Individuals: Craig Crosswait, Business Manager Corrective Action Plan: The District will review all time-certifications for accuracy. Anticipated Completion Date: Ongoing

View Audit 341733

Finding 522454 (2024-002)

Significant Deficiency 2024

West Perry School District

PA

Allowable Costs / Cost Principles Subrecipient Monitoring

#2024-002 – Allowable Costs/Cost Principles – Time and Effort Certifications Corrective Action Planned: The District has reviewed and revised its controls to ensure that time and effort distribution records are prepared for staff who are charged to federal programs. These records will also be review...

#2024-002 – Allowable Costs/Cost Principles – Time and Effort Certifications Corrective Action Planned: The District has reviewed and revised its controls to ensure that time and effort distribution records are prepared for staff who are charged to federal programs. These records will also be reviewed, approved, and maintained by administrative personnel. A written plan has been developed to guide the process. Anticipated Completion Date: Action has already been taken by the District to resolve the underlying issue of the finding in the current fiscal year. Contact Person Responsible: Cory Hoffman, Business Manager/Board Secretary If the Department of Education has questions regarding this plan, please contact Cory Hoffman, Business Manager/Board Secretary. Sincerely, Cory Hoffman Business Manager/Board Secretary

View Audit 341731

Finding 522424 (2024-001)

Material Weakness 2024

Axis Health System

CO

Questioned Costs Allowable Costs / Cost Principles § 200.400

CORRECTIVE ACTION PLAN FISCAL YEAR OF FINDING: June 30, 2024 AUDITOR FINDING: 2024‐001 Finding: Allowable Costs and Allowable Activities Certain cost principles were not consistently applied to all expenses. The Organization received a grant for the purpose of expanding electronic health record syst...

CORRECTIVE ACTION PLAN FISCAL YEAR OF FINDING: June 30, 2024 AUDITOR FINDING: 2024‐001 Finding: Allowable Costs and Allowable Activities Certain cost principles were not consistently applied to all expenses. The Organization received a grant for the purpose of expanding electronic health record systems, which ended in February of 2024; however, the contracted vendor had not completed work for which the grant funds had been appropriated within the 120 day grant close out period. The Organization did not have adequate internal controls in place to ensure cost principles under Uniform Guidance were consistently applied. The Organization should coordinate with HRSA to determine allowability of expenditures incurred. The Organization should add internal controls to monitor that cost principles under Uniform Guidance are consistently applied. PLANNED ACTION: The project period for the HRSA Optimizing Virtual Care (OVC) grant ended on February 28, 2024. The project in question relied heavily on a contract agreement to implement a new Electronic Health Record (EHR) system. The original timeline called for implementation to be complete by January 1, 2024, well within the project period. Due to unforeseen circumstances, the EHR launch date was delayed several times until a confirmed completion date of January 28, 2025 was established. The project scope was fully defined by the contract in place and that contract was paid in full prior to the end of the project period with the OVC funds. The organization has worked with HRSA to determine the best course of action. In addition, training was conducted with the responsible staff to ensure adequate knowledge of federal contract compliance requirements and the appropriate application of “no‐cost extension” requests. Modifications to the internal control procedures regarding federal grant expenditures are under review and will be updated no later than January 31, 2025. RESPONSIBLE PARTY: Ryan Pierce, VP of Finance COMPLETION DATE: January 31, 2025

View Audit 341716 Questioned Costs: $1

Finding 522374 (2024-004)

Significant Deficiency 2024

Wyoming Stock Growers Land Trust

WY

Procurement, Suspension & Debarment Allowable Costs / Cost Principles

Finding #2024-004 - Written Uniform Guidance Policies Responsible Individuals: Jessica Crowder, Executive Director Corrective Action Plan: The Trust will develop written policies for activities allowed or unallowed, allowable costs/cost principles, and procurement and suspension and debarment. An...

Finding #2024-004 - Written Uniform Guidance Policies Responsible Individuals: Jessica Crowder, Executive Director Corrective Action Plan: The Trust will develop written policies for activities allowed or unallowed, allowable costs/cost principles, and procurement and suspension and debarment. Anticipated Completion Date: Ongoing

View Audit 341648

Finding 522353 (2024-002)

Significant Deficiency 2024

Catskill Central School District

NY

Allowable Costs / Cost Principles Procurement, Suspension & Debarment Subrecipient Monitoring

U.S. Department of Education Passed-Through Entity: New York State Department of Education Finding 2024-002 (Significant Deficiency) COVID-19 - Education Stabilization Fund: ARP Homeless II (Assistance Listing# 84.425U) ARP Leaming Loss (Assistance Listing# 84.425U) ESSER II (Assistance Listing# 84....

U.S. Department of Education Passed-Through Entity: New York State Department of Education Finding 2024-002 (Significant Deficiency) COVID-19 - Education Stabilization Fund: ARP Homeless II (Assistance Listing# 84.425U) ARP Leaming Loss (Assistance Listing# 84.425U) ESSER II (Assistance Listing# 84.425D) ARP Summer Enrichment (Assistance Listing# 84.425U) ARP Comprehensive After School (Assistance Listing# 84.425U) ARP ESSER III (Assistance Listing# 84.425U) Compliance Requirements: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Criteria - Expenditures must be used to prevent, prepare for, and respond to COVID-19. These programs are authorized, as applicable, by the Coronavirus Response and Relief Supplemental Appropriations (CRRSA) Act, 2021, Pub. L. No. 116-260 (December 27, 2020), and the American Rescue Plan (ARP) Act of 2021, Pub. L. No. 117-2 (March 11, 2021). The regulations in 34 CRF Part 76 (State Administration), 2 CFR Part 200 (Uniform Administrative Requirements, Cost Principles, and Audit Requirement for Federal Award and 31 CFR Part 205 (Cash Management Improvement Act) apply to these programs. The School District 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). (b) Comply with the U.S. Constitution, Federal statues, regulations, and the terms and conditions of the Federal awards. (c) Evaluate and monitor the non-Federal entity's compliance with statutes, regulations and the terms and conditions of Federal awards. ( d) Take prompt action when instances of noncompliance are identified including noncompliance identified in audit findings. (e) Take reasonable measures to safeguard protected personally identifiable information and other information the Federal awarding agency or pass-through entity designates as sensitive or the non-Federal entity considers sensitive consistent with applicable Federal, State, local and tribal laws regarding privacy and responsibility over confidentiality. Condition/Context - We haphazardly sampled five COVID-19 - Education Stabilization Fund (ESF) expenditures. Our audit procedures found one disbursement where management overrode documented internal control procedures. We viewed invoices, purchase orders, and payment support and noted the disbursement was processed and paid without proper documentation to support the payment made and the payment was processed without the internal claims auditor's review prior to payment. Cause - Management override of established controls. Effect - Revenues and expenditures for one of the ESF grants were overstated prior to adjustment. Adjustment resulted in recording a receivable from the vendor and an offsetting liability to the passthrough agency providing the grant funding. Questioned Costs - None. The improper payment was subsequently adjusted out of expenditures. Recommendation - We recommend that the School District ensures that only disbursements that have been processed and approved by the internal claims auditor to be paid. Management Response - School District management concurs with the finding and will take corrective action. Corrective Action - The Business Office will review and adhere to all cash disbursements procedures and protocols. Completion Date - Effective immediately. Respectfully Submitted, Dr. Brett Miller, Assistant Supt. for Business

View Audit 341608

Finding 522334 (2024-002)

Significant Deficiency 2024

Region One Education Service Center

TX

Allowable Costs / Cost Principles Eligibility School Nutrition Programs

2024-002 Timely Time and Effort Approvals The Center continues to evaluate its processes related to time and effort. Our Time and Effort electronic system has been evaluated and enhancements are forthcoming to include robust functionalities to include timely supervisor approval notifications. Propos...

2024-002 Timely Time and Effort Approvals The Center continues to evaluate its processes related to time and effort. Our Time and Effort electronic system has been evaluated and enhancements are forthcoming to include robust functionalities to include timely supervisor approval notifications. Proposed Completion Date: May 31, 2025 Name of contact person: Rumalda Ruiz, Deputy Director – Business, Operations, & School Finance Support Contact: (956) 984-6290

View Audit 341604

Finding 522325 (2024-001)

Significant Deficiency 2024

Alliance for Strategic Growth, Inc.

IN

Allowable Costs / Cost Principles Significant Deficiency

Corrective Action Plan for Current Year Finding Alliance for Strategic Growth, Inc. submits the following corrective action plan for the identified finding for the audit period July 1, 2023 through June 30, 2024. Finding 2024-001: Cost Allocation During the year ended June 30, 2024, the organizat...

Corrective Action Plan for Current Year Finding Alliance for Strategic Growth, Inc. submits the following corrective action plan for the identified finding for the audit period July 1, 2023 through June 30, 2024. Finding 2024-001: Cost Allocation During the year ended June 30, 2024, the organization did not allocate indirect expenses to all programs that benefitted from such expenses in accordance with its cost allocation plan and negotiated indirect cost rate agreement. Objective: To ensure compliance with the allowable cost requirements of grant awards by properly allocating indirect expenses to all benefiting programs in accordance with the negotiated indirect cost rate agreement and the organization's cost allocation plan. Corrective Action: Step 1: Implement Allocation System • • Responsible Party: Vice President (VP) of Fiscal Services • • Timeline: By January 31, 2025 • • Details: Implemented a cost allocation system to properly allocate its indirect expenses to all programs following its indirect cost rate agreement and cost allocation plan. Step 2: Monitor and Review • • Responsible Party: Chief Executive Officer (CEO), Chief Administrative Officer (CAO), and VP of Fiscal Services • • Timeline: Ongoing, with regular reviews • • Details: Establish a regular review process to monitor the pooled expense accounts and cost allocation to ensure the costs are properly allocated to all programs. Step 3: Report and Document • • Responsible Party: VP of Fiscal Services • • Timeline: Ongoing, with regular reports • • Details: Document all steps taken to address the finding process. Prepare quarterly reports on the status of indirect cost allocation, maintain records of the allocation, and present them to CEO and CAO. Expected Outcomes: • • Full compliance with the allowable cost requirements of grant awards. • • Accurate and equitable allocation of indirect expenses to all benefiting programs. • • Improved internal controls and accountability. _________________________________ Shauna Jester, VP of Fiscal Services

View Audit 341590

Finding 522305 (2024-002)

Significant Deficiency 2024

School District of the City of Hazel Park

MI

Subrecipient Monitoring Allowable Costs / Cost Principles Significant Deficiency § 200.303

See Corrective Action Plan for Chart/Table

View Audit 341580

Finding 522297 (2024-006)

Significant Deficiency 2024

Commonspirit Health

IL

Allowable Costs / Cost Principles § 200.303 § 200.430

REFERENCE: 2024-006 – Allowable Costs/Cost Principles COVID-19 Coronavirus State and Local Fiscal Recovery Funds (Assistance Listing No. 21.027) Federal Grantor: Department of Treasury Facility: St. Mary Medical Center – Long Beach Finding: At St. Mary Medical Center – Long Beach, controls over th...

REFERENCE: 2024-006 – Allowable Costs/Cost Principles COVID-19 Coronavirus State and Local Fiscal Recovery Funds (Assistance Listing No. 21.027) Federal Grantor: Department of Treasury Facility: St. Mary Medical Center – Long Beach Finding: At St. Mary Medical Center – Long Beach, controls over the required allowability criteria with regard to payroll expense were not performed and/or documented throughout the year. Corrective Action Plan: At St. Mary Medical Center – Long Beach, the leadership team implemented a timecard review process to ensure timecards are properly signed off and approved each pay period, with exceptions confirmed via email from the appropriate manager. Person Responsible: Vo Phay Sin, Controller – St. Mary Medical Center, Long Beach Completion: April 2024

View Audit 341568

Finding 522292 (2024-002)

Significant Deficiency 2024

Commonspirit Health

IL

Allowable Costs / Cost Principles § 200.303 § 200.430

REFERENCE: 2024-002 – Allowable Costs/Cost Principles Medicaid Cluster (Assistance Listing No. 93.778) Federal Grantor: Health Resources and Services Administration Facility: California Hospital and Medical Center Finding: At California Hospital and Medical Center, controls over the required allo...

REFERENCE: 2024-002 – Allowable Costs/Cost Principles Medicaid Cluster (Assistance Listing No. 93.778) Federal Grantor: Health Resources and Services Administration Facility: California Hospital and Medical Center Finding: At California Hospital and Medical Center, controls over the required allowability criteria with regard to payroll expense were not performed and/or documented throughout the year. Corrective Action Plan: Emails are sent to the supervisor on the Monday after the pay period ends reminding them to sign-off on their direct reports' timecards by the deadline. If the supervisor does not sign off by the deadline a subsequent email is sent. In the email, they are asked to attest that the timecard is approved as is or corrections will be submitted. Payroll stores the overdue timecard approval attestations in Google drive. Person Responsible: Lynn Christopher, System Director Payroll Delivery Completion: July 2024

View Audit 341568

Finding 522285 (2024-001)

Material Weakness 2024

Commonspirit Health

IL

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.430

REFERENCE: 2024-001 – Allowable Costs/Cost Principles HIV Emergency Relief Project Grants (Assistance Listing No. 93.914) Federal Grantor: Health Resources and Services Administration Facility: St. Mary Medical Center – Long Beach Bailey-Boushay House Finding: At St. Mary Medical Center – Long...

REFERENCE: 2024-001 – Allowable Costs/Cost Principles HIV Emergency Relief Project Grants (Assistance Listing No. 93.914) Federal Grantor: Health Resources and Services Administration Facility: St. Mary Medical Center – Long Beach Bailey-Boushay House Finding: At St. Mary Medical Center – Long Beach and Bailey-Boushay House, controls over the required allowability criteria with regard to payroll expense were not performed and/or documented throughout the year. At Bailey-Boushay House, one employee’s salary that was charged to the grant was not supported by the underlying timesheet for the respective pay period and the related expenditures should not have been charged to the grant and requested for reimbursement. Corrective Action Plan: At St. Mary Medical Center – Long Beach, the leadership team implemented a timecard review process to ensure timecards are properly signed off and approved each pay period, with exceptions confirmed via email from the appropriate manager. At Bailey-Boushay House, each Friday and Monday prior to running payroll, approval reminders are sent to all staff with the time-keeping policy attached. At least two different leaders and/or the scheduling coordinator send these reminders. Staff have been educated on the two-step approval system and it will impact their performance evaluation if there is continued non-compliance. The executive director ensures supervisory follow-up with each name that shows up in the audit report each pay period by Kronos Reports. The Finance Manager reviews the timecard allocations and populates the hours charged to the grant per the timecard on to the salary allocation spreadsheet. The salary allocation spreadsheet is utilized in completing the reimbursement request. The salary allocation spreadsheet is reviewed by the Director of Outpatient Programs as part of the reimbursement request approval process. The questioned costs will be refunded by Bailey-Boushay House to the grantor in February 2025. Person Responsible: Vo Phay Sin, Controller – St. Mary Medical Center, Long Beach Rob Hays, Executive Director – Bailey Boushay House Completion: April 2024 (control implementation) Expected Completion: February 2025 (compliance corrective action)

View Audit 341568 Questioned Costs: $1

Finding 522203 (2024-003)

Material Weakness 2024

Endless Mountains Transportation Authority

PA

Internal Control / Segregation of Duties Procurement, Suspension & Debarment Allowable Costs / Cost Principles

Finding 2024-003 - Segregation of Duties U.S. Department of Transportation Formula Grants for Rural Areas and Tribal Transit Program - ALN 20.509 U.S. Department of Health and Human Services Medicaid Cluster/Medical Assistance Program-ALN93.778 Activities Allowed or Unallowed/Allowable Costs Please...

Finding 2024-003 - Segregation of Duties U.S. Department of Transportation Formula Grants for Rural Areas and Tribal Transit Program - ALN 20.509 U.S. Department of Health and Human Services Medicaid Cluster/Medical Assistance Program-ALN93.778 Activities Allowed or Unallowed/Allowable Costs Please see corrective action plan for Finding 2024-002 below. Finding 2024-002 Segregation of Duties EMTA is a small organization with limited staff and resources. A full-time Fiscal Technician has been hired to increase the resources at EMTA's disposal. Furthermore, the addition of contracted third-party CFO services creates an additional resource for EMTA, allowing for better opportunity to segregate duties. Procedures including Executive Director approval of check registers prior to the disbursement of any funds and the contracted third-party CFO initiating funds transfers to the disbursement account (that require Executive Director approval for the funds to truly transfer) have already been put in place. EMTA is dedicated to continual evaluation of its processes and resources to segregate duties to the greatest extent possible. EMTA will continue to review staff responsibilities and analyze where segregation of duties can be established and maintained. Mark Hamilton, Executive Director

View Audit 341409

Finding 522161 (2024-003)

Significant Deficiency 2024

Lee Conlee House, Inc.

FL

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency

2024-003: Incorrect Allocation of Disbursements to VOCA Recommendation: We recommend management monitor and review grant expenditures for proper allocation to the respective grant funding source. Action: The Executive Director or Compliance Officer will review grant expenditures monthly for proper a...

2024-003: Incorrect Allocation of Disbursements to VOCA Recommendation: We recommend management monitor and review grant expenditures for proper allocation to the respective grant funding source. Action: The Executive Director or Compliance Officer will review grant expenditures monthly for proper allocation.

View Audit 341377 Questioned Costs: $1

Finding 522144 (2024-003)

Significant Deficiency 2024

United Way of Greater Cleveland

OH

Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management § 200.329

UWGC does not have specific policies and procedures in place as to how monthly personnel costs across federal programs will be aggregated and charged and reported to federal programs. Management’s Corrective Action Plan: UWGC has developed a procedure as outlined below in “Payroll Allocation Grants”...

UWGC does not have specific policies and procedures in place as to how monthly personnel costs across federal programs will be aggregated and charged and reported to federal programs. Management’s Corrective Action Plan: UWGC has developed a procedure as outlined below in “Payroll Allocation Grants” to ensure that prior to submission of invoices to federal awarding agencies, management prepares a monthly analysis based on 211 call logs to support the actual amounts allocated across all programs and invoiced to the awarding agencies that are reconciled to payroll reports, which then will allow UWGC to present evidence that all hours submitted for reimbursement are supported with the appropriate allocation. The process will include management staff from both 211 and finance departments thus maintaining internal controls. Additionally, this procedure will be reviewed at least annually by both departments as it relates to the allocation methodology to ensure that its appropriate given changes in the program and workforce.

View Audit 341351

Finding 522142 (2024-002)

Significant Deficiency 2024

United Way of Greater Cleveland

OH

Allowable Costs / Cost Principles Subrecipient Monitoring Cash Management § 200.403

2024-002 - Activities Allowed or Unallowed; Allowable Costs/Cost Principles UWGC does not have specific policies and procedures in place as to how monthly personnel costs across federal programs will be aggregated and charged to federal programs. Management’s Corrective Action Plan:UWGC has develope...

2024-002 - Activities Allowed or Unallowed; Allowable Costs/Cost Principles UWGC does not have specific policies and procedures in place as to how monthly personnel costs across federal programs will be aggregated and charged to federal programs. Management’s Corrective Action Plan:UWGC has developed a procedure as outlined below in “Payroll Allocation Grants” to ensure that prior to submission of invoices to federal awarding agencies, management prepares a monthly analysis based on 211 call logs to support the actual amounts allocated across all programs and invoiced to the awarding agencies that are reconciled to payroll reports, which then will allow UWGC to present evidence that all hours submitted for reimbursement are supported with the appropriate allocation. The process will include management staff from both 211 and finance departments thus maintaining internal controls. Additionally, this procedure will be reviewed at least annually by both departments as it relates to the allocation methodology to ensure that its appropriate given changes in the program and workforce. PROCEDURE: Payroll Allocation Grants Purpose UWGC requires the practice of responsible and reasonable procedures related to methods of allocated staff time and costs to 211 grants and/or contract funded initiatives/programs which is effective as of April 15, 2024. This procedure describes the steps that will be implemented and adhered to when allocating staff salary costs to 211 programs. The goal of this process is to ensure that consistent, adequately documented, and all appropriate materials are generated and reviewed monthly. Procedure 211 Call Logs: at the end of each month the 211 Manager will generate a monthly call log which tracks 211 calls by categories that coincide with specific programs and/or geographic area for services. The report is then emailed monthly to the Finance Senior Director who then utilizes the report to create a percentage of time spent on each program and then attributes staff salaries and benefits in line with the percentage of calls for each month. Staff who work on isolated call programs, for example 311, Utilities,OHIZ programs, will be excluded from the call log allocation method as the calls for these teams are specifically driven. Supervisors who oversee more than one program will perform a time allocation study at least annually or when there is a change in program supervision responsibility. Program Billing: The Finance Manager and/or responsible Program Billing Manager will utilize the call log percentages journal to allocate time to programs for reporting information in the appropriate monthly, quarterly, or annual report to the funding source.

View Audit 341351

Finding 522118 (2024-002)

None 2024

Asian American Civic Association, Inc.

MA

Allowable Costs / Cost Principles Cash Management Internal Control / Segregation of Duties

Recommendation: Closer attention should be paid when preparing the requests for reimbursement to ensure only allowable expenses are being included in the request. A secondary review of the request and supporting documentation should be performed by someone other than the preparer. Action Taken: A de...

Recommendation: Closer attention should be paid when preparing the requests for reimbursement to ensure only allowable expenses are being included in the request. A secondary review of the request and supporting documentation should be performed by someone other than the preparer. Action Taken: A detailed checklist will be introduced to ensure all requests for reimbursement match supporting payroll documentation. This checklist will include a reconciliation step for timesheet data and payroll disbursement records. Staff involved in grant management and reimbursement preparation will receive additional instruction on federal compliance requirements, with a focus on allowable costs and activities.

View Audit 341337

Finding 522106 (2024-001)

Significant Deficiency 2024

Denco Area 9-1-1 District

TX

Allowable Costs / Cost Principles § 200.303

Management acknowledges receipt of the audit report concerning our internal controls related to the review of reimbursement request worksheets. We appreciate the insight provided in identifying areas for improvement. While multiple levels of internal review were conducted during the creation of the...

Management acknowledges receipt of the audit report concerning our internal controls related to the review of reimbursement request worksheets. We appreciate the insight provided in identifying areas for improvement. While multiple levels of internal review were conducted during the creation of the base worksheet, we recognize the addition of columns could inadvertently introduce minor calculation errors and minor, inadvertent employee input errors could occur. To address this, we have implemented a procedure requiring that all worksheets undergo a review by an individual who did not prepare the original reimbursement request.

View Audit 341314

Corrective Action Plans

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