Corrective Action Plans

Finding 516550 (2024-005)

Significant Deficiency 2024

United Way of the Battle Creek and Kalamazoo Region

MI

Procurement, Suspension & Debarment Allowable Costs / Cost Principles

Auditor Description of Condition and Effect. There are no written policies in place covering payments, procurement, allowability of costs charged to federal programs, compensation, or travel costs, leading to noncompliance with Uniform Guidance. Auditor Recommendation. We recommend that written poli...

Auditor Description of Condition and Effect. There are no written policies in place covering payments, procurement, allowability of costs charged to federal programs, compensation, or travel costs, leading to noncompliance with Uniform Guidance. Auditor Recommendation. We recommend that written policies be put in place for all required processes to comply with requirements. Corrective Action. Management will develop and formalize written policies covering payments, procurement, allowability of costs, compensation, and travel costs. These policies will clearly outline procedures and approval processes to ensure compliance with Uniform Guidance. They will address key areas such as payment processing, procurement protocols, criteria for allowable costs on federal programs, compensation guidelines, and travel reimbursement rules, ensuring consistency and adherence to federal regulations. Responsible Person. Chris Sargent, President & Executive Officer Anticipated Completion Date. March 31, 2025

View Audit 334487

Finding 516545 (2024-004)

Significant Deficiency 2024

United Way of the Battle Creek and Kalamazoo Region

MI

Allowable Costs / Cost Principles Reporting Significant Deficiency

Auditor Description of Condition and Effect. During our testing we noted that there was not an independent review performed on quarterly grant expenditure reports before submission. This can cause an increased risk that reports filed could contain errors and not be detected and corrected on a timely...

Auditor Description of Condition and Effect. During our testing we noted that there was not an independent review performed on quarterly grant expenditure reports before submission. This can cause an increased risk that reports filed could contain errors and not be detected and corrected on a timely basis. Auditor Recommendation. We recommend that the Organization review its procedures for compiling financial data for external reporting purposes and develop an independent review process before report submission. Corrective Action. Management will implement a formal process requiring an independent review of all federal quarterly grant expenditure reports before submission. The designated reviewer will be a senior staff member or an individual independent of the preparation and approval process. This person will have sufficient expertise in grant management and financial reporting. The reviewer will carefully verify the accuracy of the data, confirm that all expenditures are correctly categorized, ensure compliance with grant terms, and validate calculations. Responsible Person. Chris Sargent, President & Executive Officer Anticipated Completion Date. January 31, 2025

View Audit 334487

Finding 516509 (2024-002)

Significant Deficiency 2024

Berklee College of Music, Inc.

MA

Student Financial Aid Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles

Responsible Individual: Joan Romano, Registrar Contact Information: jromano2@berklee.edu, 617-747-2475 Corrective Actions: Management concurs with the recommendations provided. The Registrar’s Office will implement a reconciliation of the Ellucian Colleague Enrollment Information and data provided t...

Responsible Individual: Joan Romano, Registrar Contact Information: jromano2@berklee.edu, 617-747-2475 Corrective Actions: Management concurs with the recommendations provided. The Registrar’s Office will implement a reconciliation of the Ellucian Colleague Enrollment Information and data provided to NSC (the National Student Clearinghouse). The reconciliations will be reviewed by Ari Kaufman, Associate Registrar, and confirmed by Joan Romano, Registrar before submission to ensure that it’s performed timely and accurately. Notifications or any discrepancies will be sent to NSC immediately informing them of any necessary corrections. Estimated Date of Completion: March 31, 2025 Status of Completion: In Process

View Audit 334419

Finding 516508 (2024-001)

Material Weakness 2024

Berklee College of Music, Inc.

MA

Matching / Level of Effort / Earmarking Student Financial Aid Allowable Costs / Cost Principles

Responsible Individual: Kathy Anderson, Associate Vice President, Student Financial Services Contact Information: kanderson8@berklee.edu, 617-747-6595 Management concurs with the recommendations provided. To remediate this issue, there are new personnel assigned to complete the process and ensure th...

Responsible Individual: Kathy Anderson, Associate Vice President, Student Financial Services Contact Information: kanderson8@berklee.edu, 617-747-6595 Management concurs with the recommendations provided. To remediate this issue, there are new personnel assigned to complete the process and ensure there are no gaps. The Director of Financial Aid Operations will ensure that the process is run as scheduled by the Assistant Director of Financial Aid Operations. In addition, there is an overflow schedule with the Operations team, if the primary or secondary Assistant Director assigned to this task will be out of the office on the day the report is run. Berklee has changed the date the notifications are sent to students. Berklee has changed the date the notifications are sent to the students. This ensures that notices are sent on day zero and the following week on day seven. This provides Berklee with a second chance to remediate student records that are not resolved on disbursement date zero. Lastly, we have built in additional controls to this process to include a thorough review of error logs so that any errors are resolved and notification sent within the required timeframe Management concurs with the recommendations provided. . Estimated Date of Completion: March 31, 2025 Status of Completion: In Process

View Audit 334419

Finding 516465 (2024-001)

Material Weakness 2024

Community Foundation of Northwest Indiana, Inc.

IN

Allowable Costs / Cost Principles Period of Performance Matching / Level of Effort / Earmarking

Finding 2024-001 – Activities Allowed or Unallowed, Allowable Costs/Cost Principles, and Period of Performance Federal Grantor: United States Department of Homeland Security Assistance Listing No.: Assistance Listing 97.036, COVID-19 Disaster Grants – Public Assistance (Presidentially Declared Disas...

Finding 2024-001 – Activities Allowed or Unallowed, Allowable Costs/Cost Principles, and Period of Performance Federal Grantor: United States Department of Homeland Security Assistance Listing No.: Assistance Listing 97.036, COVID-19 Disaster Grants – Public Assistance (Presidentially Declared Disasters) (FEMA) Pass-Through Grantor: Indiana Department of Homeland Security Federal Award Period of Performance: March 1, 2020 – May 11, 2023 A material weakness was identified related to internal controls over payroll expenses charged to FEMA funds, subject to the Uniform Guidance (UG) audit. This guidance requires internal controls to comply with the terms of the federal award as well as with the "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 COSO. The finding was a compliance matter and did not result in any questioned costs. Community Foundation of Northwest Indiana, Inc. and Subsidiaries (CFNI) acknowledges the finding related to the lack of documented review and approval of all timecards for payroll expenses charged to federally funded programs. In line with industry standards, CFNI prioritizes timely payroll processing and does not delay payroll for outstanding timecard approvals. While this is not a recurring issue and did not result in any questioned costs, CFNI recognizes the importance of ensuring compliance with all federal requirements. To address this finding and prevent recurrence, CFNI is implementing a comprehensive policy that mandates timely review and approval of all timecards associated with payroll expenses charged to federal grants. Additionally, CFNI is establishing a formal process to monitor adherence to this policy, including regular audits and detailed documentation of the review process. CFNI is committed to strengthening internal controls, improving oversight, and ensuring full compliance with federal grant requirements. Responsible Official: Pamela Pokropinski, VP Finance Status of finding: Completion expected June 2025

View Audit 334378

Finding 516459 (2024-003)

Significant Deficiency 2024

Mount Diablo Unified School District

CA

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking

Finding 2024-003: Time and Effort Requirements (50000) Assistance Listing No. 84.425 – Education Stabilization Funds (ESSER) U.S. Department of Treasury Passed through California Department of Education Corrective Action Plan To resolve the issue, the Internal Auditor met with the Senior Secretary...

Finding 2024-003: Time and Effort Requirements (50000) Assistance Listing No. 84.425 – Education Stabilization Funds (ESSER) U.S. Department of Treasury Passed through California Department of Education Corrective Action Plan To resolve the issue, the Internal Auditor met with the Senior Secretary, Educational Services to go over the processes in place. Going forward, a list of employees that work on federal programs will be extracted from the accounting system. The Senior Secretary will use this list to see who has or not turned in their time accounting documents. The Secretary will then follow up with the respective employees and/or managers at the sites with missing documents. Responsible Person for Corrective Action Plan Cindy Barnett, Senior Secretary, Educational Services, Christina Filios, Assistant Director: Educational Services Implementation Date of Corrective Action Plan December 19, 2024 – Internal Auditor met with the Secretary to review process and find ways to improve upon it. The District will monitor this process during Fiscal Year 2024-25.

View Audit 334377 Questioned Costs: $1

Finding 516370 (2024-002)

Significant Deficiency 2024

National Trust for Historic Preservation in the United States

DC

Allowable Costs / Cost Principles Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303 § 200.430

2024-002 INTERNAL CONTROL OVER COMPLIANCE WITH ACTIVITIES ALLOWED OR UNALLOWED AND ALLOWABLE COSTS/COST PRINCIPLES – PAYROLL ACTIVITIES Procedures have been established requiring supervisors to review and approve time charged to Federal projects as a part of the internal control process and ongoing...

2024-002 INTERNAL CONTROL OVER COMPLIANCE WITH ACTIVITIES ALLOWED OR UNALLOWED AND ALLOWABLE COSTS/COST PRINCIPLES – PAYROLL ACTIVITIES Procedures have been established requiring supervisors to review and approve time charged to Federal projects as a part of the internal control process and ongoing monitoring of federal awards. The current internal control policies and procedures will be strengthened and enforced to ensure employees are preparing and certifying, and supervisors and/or program managers are approving hours charged to all federal projects monthly. Individual(s) Responsible for Corrective Action Plan: John Chomiak Chief Financial & Administration Officer, NMSC 312-610-5615 Anticipated Completion Date: June 30, 2025

View Audit 334317

Finding 516356 (2024-001)

Material Weakness 2024

Liberty County District School Board

FL

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

Planned Corrective Action - The District has established procedures for ensuring and documenting that Title I program resources are properly allocated to schools. The District, under a new Director of Finance, has set up spreadsheets to assist in calculating a percentage to be allocated to each sch...

Planned Corrective Action - The District has established procedures for ensuring and documenting that Title I program resources are properly allocated to schools. The District, under a new Director of Finance, has set up spreadsheets to assist in calculating a percentage to be allocated to each school based on a rank system, which will comply with the FDOE guidelines for allocating funds to schools based on the percentage of students from low-income families. These formula-based spreadsheets are used when preparing the budget when applying for the grant each year. Throughout the fiscal year expenditures are checked to make sure the monies spent are still in rank order for each school. Anticipated Completion Date - December 30, 2024. We will provide documentation to the FDOE supporting the allowability of the questioned costs totaling $247,075 or allocate that amount to the applicable underfunded Title I schools. Responsible Contact Person - Mandie Fowler, Director of Curriculum & Instruction

View Audit 334181 Questioned Costs: $1

Finding 516352 (2024-001)

Significant Deficiency 2024

Fox C-6 School District

MO

Allowable Costs / Cost Principles

The District will be sure to complete a time and effort log or have employees complete a semi-annual certification for all employees that are working on the Special Education or Title program.

View Audit 334174

Finding 516258 (2024-008)

Material Weakness 2024

Minnesota Housing Finance Agency

MN

Questioned Costs Allowable Costs / Cost Principles § 200.403 § 200.502

The Agency updated procedures for developing the SEFA in accordance with 2 CFR 200.502 which states, “The determination of when a federal award is expended must be based on when the activity related to the Federal award occurs.”The Agency is required to comply with 2 CFR 200.403 which indicates that...

The Agency updated procedures for developing the SEFA in accordance with 2 CFR 200.502 which states, “The determination of when a federal award is expended must be based on when the activity related to the Federal award occurs.”The Agency is required to comply with 2 CFR 200.403 which indicates that allowable costs must be determined in accordance with accounting principles generally accepted in the United States of America (GAAP). The Agency updated procedures for developing the SEFA in accordance with both 2 CFR 200.502 and 2 CFR 200.403 to include the following process improvement: The agency has modified its current process to ensure the direct and indirect costs charged to the federal programs include only the costs incurred during the current fiscal year.

View Audit 334071 Questioned Costs: $1

Finding 516243 (2024-004)

Material Weakness 2024

School District of Cadott Community

WI

Allowable Costs / Cost Principles Procurement, Suspension & Debarment Material Weakness

The District acknowledges this finding. Invoices are reviewed by the Administration and Board of Education monthly. Additional reviews by administration will be put into place. The Board of Education shall approve the pay rates annually and appropriate documentation kept.

View Audit 334049

Finding 516239 (2024-004)

Material Weakness 2024

Marissa Community Unit School District No. 40

IL

Questioned Costs Allowable Costs / Cost Principles § 200.403

Condition: The District submitted the Sp. Ed. IDEA Preschool 2024 grant budget late and claimed costs preceding the budget submission date, resulting in questioned costs of $4,646. Recommendation: The District should take steps to submit grant applications in a timely manner to ensure that they are ...

Condition: The District submitted the Sp. Ed. IDEA Preschool 2024 grant budget late and claimed costs preceding the budget submission date, resulting in questioned costs of $4,646. Recommendation: The District should take steps to submit grant applications in a timely manner to ensure that they are able to claim all expenses as budgeted. We recommend reviewing the general ledger to the expenditure reports before submitting for more accurate reporting. Management Response: The District will take steps to submit grant applications in a timely manner. The District will review the general ledger to the expenditure reports before submitting.

View Audit 334048 Questioned Costs: $1

Finding 516236 (2024-003)

Material Weakness 2024

Marissa Community Unit School District No. 40

IL

Questioned Costs Allowable Costs / Cost Principles § 200.403

Condition: The District submitted the Title I 2024 grant budget late and claimed costs preceding the budget submission date, resulting in questioned costs of $114,912. Recommendation: The District should take steps to submit grant applications in a timely manner to ensure that they are able to claim...

Condition: The District submitted the Title I 2024 grant budget late and claimed costs preceding the budget submission date, resulting in questioned costs of $114,912. Recommendation: The District should take steps to submit grant applications in a timely manner to ensure that they are able to claim all expenses as budgeted. We recommend reviewing the general ledger to the expenditure reports before submitting for more accurate reporting. Management Response: The District will take steps to submit grant applications in a timely manner. The District will review the general ledger to the expenditure reports before submitting.

View Audit 334048 Questioned Costs: $1

Finding 516229 (2024-006)

Material Weakness 2024

Marissa Community Unit School District No. 40

IL

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

Condition: To determine that an accurate final expenditure report was filed with the Illinois State Board of Education. The District submitted budgeted expenditures for reimbursement instead of actual expenditures for ESSER II. Recommendation: We recommend reconciling the budgeted amount to the gen...

Condition: To determine that an accurate final expenditure report was filed with the Illinois State Board of Education. The District submitted budgeted expenditures for reimbursement instead of actual expenditures for ESSER II. Recommendation: We recommend reconciling the budgeted amount to the general ledger totals and reconciling those to expenditure reports before submitting. Management Response: The District will review the budgeted cost of items and the amount recorded in the general ledger against the expenditure reports before submitting.

View Audit 334048 Questioned Costs: $1

Finding 516228 (2024-005)

Material Weakness 2024

Marissa Community Unit School District No. 40

IL

Questioned Costs Allowable Costs / Cost Principles Cash Management

Condition: To determine that an accurate final expenditure report was filed with the Illinois State Board of Education. The District reported expenses on the final ESSER II November 11, 2023 expenditure report that were claimed twice in different grants. Recommendation: We recommend to review for d...

Condition: To determine that an accurate final expenditure report was filed with the Illinois State Board of Education. The District reported expenses on the final ESSER II November 11, 2023 expenditure report that were claimed twice in different grants. Recommendation: We recommend to review for duplicate or unallowable expenses before entering into the expenditure report and submitting. Management Response: The District will review the general ledger for duplicate or unallowable expenses before submitting quarterly reports.

View Audit 334048 Questioned Costs: $1

Finding 516152 (2024-002)

Significant Deficiency 2024

Ramona Unified School District

CA

Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.430

The District will enhance internal controls to provide reasonable assurance that all personnel expenses charged to federal awards are accurately documented and approved. This will involve implementing a systematic internal review process for time and effort reporting. The process will include regula...

The District will enhance internal controls to provide reasonable assurance that all personnel expenses charged to federal awards are accurately documented and approved. This will involve implementing a systematic internal review process for time and effort reporting. The process will include regular checks and approvals by supervisory personnel to ensure that all charges are properly allocated and compliant with established accounting policies. Additionally, the District will integrate these reviews into the official records of the District, ensuring that all activities compensated by the District are accurately reflected. To support this, the District will provide training for staff on the updated procedures and the importance of maintaining accurate records for personnel expenses charged to federal awards. Furthermore, the District will conduct periodic internal audits to monitor compliance with the updated procedures and identify any areas for improvement These audits will help ensure that all documentation of personnel expenses meets the standards required by federal regulations. The actions to remedy this finding are currently in effect as of December 11, 2024.

View Audit 333979

Finding 516124 (2024-001)

Significant Deficiency 2024

Project Home

PA

Special Tests & Provisions Allowable Costs / Cost Principles

Views of Responsible Officials and Corrective Action Plan: Proper implementation of the sliding fee policy is a critical component of operating a successful FQHC. Project HOME’s sliding fee policy complies with all local, state, and federal funding or regulatory requirements, including those define...

Views of Responsible Officials and Corrective Action Plan: Proper implementation of the sliding fee policy is a critical component of operating a successful FQHC. Project HOME’s sliding fee policy complies with all local, state, and federal funding or regulatory requirements, including those defined by HRSA as part of the Health Center Program pursuant to Section 330 of the Public Health Service Act. The policy and related procedures were reviewed and found to comply at the most recent HRSA site visit in March 2024. To address the identified deficiencies in oversight and effectiveness of controls related to the sliding fee discount income verification process, will implement the following actions: 1. Re-Training: Conduct comprehensive re-training sessions for all front desk team members on the sliding fee policies and procedures to ensure full understanding and compliance within 10 days for approved corrective action plan. Conduct an annual refresher training in the month of June. 2. Adherence to Controls: Reinforce adherence to all established controls outlined in the procedures, including the thorough review of all sliding fee discount program applications and income documentation. a. ACCT Sliding Fee Discount, Fee Waiver, and Payment Plan Policy b. ACCT Sliding Fee Discount, Fee Waiver, and Payment Plan Procedure 3. Monthly Audits: The Director of Operations will conduct monthly audits of the sliding fee discount program. This will involve random selection of applications to verify the accuracy of program documentation. Any identified errors will be promptly communicated to the VP of Health Services. All samples will be submitted to VP of Health Services for review. 4. Ongoing Audits: A designated member of the Project HOME accounting team will audit newly implemented sliding fee arrangements with patients. Any identified errors will be promptly communicated to the VP of Health Services and the Director of Operations. 5. Timely Re-Training: Upon identification of errors, necessary re-training for affected front desk team members will be addressed within one week of communication to ensure continuous compliance and improvement. 6. Corrective Action: Employees that are woefully non-compliant are subject to disciplinary action in accordance with Project HOME’s employee handbook. These actions aim to enhance oversight and ensure adherence to sliding fee policies and procedures, ultimately improving the effectiveness of the income verification process.

View Audit 333946

Finding 516088 (2024-002)

Material Weakness 2024

Upper Cumberland Local Workforce Development Board, Inc.

TN

Questioned Costs Allowable Costs / Cost Principles

Findings Reference Number: 2024-002 Federal Agency: Department of Labor Federal Program: WIOA Cluster Assistance Listing Numbers : 17.258, 17.259, 17.278 Management’s response: Management concurs with the finding. Corrective Action Plan: Management will reimburse the appropriate grantors for the ...

Findings Reference Number: 2024-002 Federal Agency: Department of Labor Federal Program: WIOA Cluster Assistance Listing Numbers : 17.258, 17.259, 17.278 Management’s response: Management concurs with the finding. Corrective Action Plan: Management will reimburse the appropriate grantors for the questioned costs and re-evaluate the controls over cost identification. Implementation Date: Immediately.

View Audit 333910 Questioned Costs: $1

Finding 515828 (2024-001)

Significant Deficiency 2024

Catholic Charities of the Diocese of Tulsa, Inc.

OK

Questioned Costs Allowable Costs / Cost Principles § 200.303

Audit Finding Reference: 2024-001 Department's Response: We concur. Views of Responsible Officials and Corrective Action: There were not sufficient controls to ensure accurate payroll expenditures were submitted for reimbursement. Payroll in excess of $31,565 was charged to the grant. CCEOK has i...

Audit Finding Reference: 2024-001 Department's Response: We concur. Views of Responsible Officials and Corrective Action: There were not sufficient controls to ensure accurate payroll expenditures were submitted for reimbursement. Payroll in excess of $31,565 was charged to the grant. CCEOK has implemented a more robust review process that includes all payroll expenditures billed to the grant are traced back to supporting details. CCEOK will reimburse the overbilled amounts to the funder. Name of Contact Person: Lisa Wheeler, CPA Director of Finance Lwheeler@CCEOK.org 918-508-7118 Date of Implementation: October 2024

View Audit 333690 Questioned Costs: $1

Finding 515801 (2024-001)

None 2024

Warren County School District R3

MO

Allowable Costs / Cost Principles HUD Housing Programs Reporting § 200.333

Finding #2024-001 – Inability to Produce Supporting Report to Confirms the Accuracy of the Verification Report Sample Contact for corrective action: Dr. Gregg Klinginsmith, Superintendent District’s response: Concur Anticipated completion date: December 31, 2024 Corrective Action: The District agree...

Finding #2024-001 – Inability to Produce Supporting Report to Confirms the Accuracy of the Verification Report Sample Contact for corrective action: Dr. Gregg Klinginsmith, Superintendent District’s response: Concur Anticipated completion date: December 31, 2024 Corrective Action: The District agrees with this finding and will implement the following: • Data Integrity Verification: o Implement a data review process to ensure data completeness and accuracy prior to sampling. • Staff Training: o Conduct training sessions for staff involved to ensure the accuracy of reports produced by the software used to select samples. o Obtain training from the software provider to understand how the software pulls reports, ensuring sample accuracy. • Internal Review Process o Establish periodic reviews to confirm all required documentation is retained and accurately represents the population.

View Audit 333669

Finding 515680 (2024-002)

Significant Deficiency 2024

El Monte City School District

CA

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Finding 2024-002: Time and Effort Requirements (50000) Assistance Listing No. 93.600 HeadStart U.S. Department of Health & Human Services Passed through Los Angeles County Office of Education (LACOE) Dear Sir/Madam: Please find enclosed El Monte City School District Corrective Action Plan for the ...

Finding 2024-002: Time and Effort Requirements (50000) Assistance Listing No. 93.600 HeadStart U.S. Department of Health & Human Services Passed through Los Angeles County Office of Education (LACOE) Dear Sir/Madam: Please find enclosed El Monte City School District Corrective Action Plan for the Time and Effort Finding cited in the District's 2023-24 Single Audit. El Monte City School District Corrective Action Plan: Time and Effort Finding (2024-002) Goal: To ensure compliance with federal regulations for time and effort documentation and prevent recurrence of findings related to restricted funding sources. Action Steps: Staff Training and Awareness: • Conduct retraining sessions for relevant staff on federal time and effort reporting requirements. Include specific topics such as: o Record retention requirements for documentation supporting salary and wage charges. o Utilize scenarios and examples related to long tenn leave and benefit payouts with federal programs to enhance understanding. o Require attendees to sign acknowledgment fonns confirming participation and understanding of training content. Enhanced Review Mechanisms: • Establish additional internal controls to ensure compliance, including: o Periodic spot-check audits of time and effort records by the grants compliance officer or designee. o Use a checklist to verify completeness and accuracy of documentation. o Escalate issues to supervisors for prompt resolution before charges are applied to federal grants. Monitoring and Evaluation: • Develop a monitoring plan to ensure ongoing compliance: o Quarterly reviews of time and effort documentation by district leadership. o Solicit feedback from staff on challenges with compliance and address concemi promptly. Responsible Personnel: • Fiscal Area: Assistant Superintendent, Business Services Jose Herrera - Oversight of corrective action implementation and training. • Program Area: Juan Castillo, Director of Child Development- Regular monitoring of compliance for Time and Effort Documentation. Timeline for Implementation: • By March 31, 2024: Complete staff retraining sessions and re-distribute policies bulletins. • By April 30, 2024: Implement enhanced review mechanisms. • Quarterly (Ongoing): Conduct internal reviews and monitoring. By following this corrective action plan, the District aims to fully address the finding and ensure compliance with federal time and effort reporting requirements.

View Audit 333492 Questioned Costs: $1

Finding 515595 (2024-001)

Significant Deficiency 2024

Bi-State Development Agency of the Mo-Il Metropolitan District

MO

Questioned Costs Allowable Costs / Cost Principles Period of Performance

We recommend the Agency review its cost transfers procedures and implement additional procedures to monitor federal awards period of performance.There is no disagreement with the audit finding. The Agency agrees that additional cost transfer procedures are needed to ensure expenses incurred against ...

We recommend the Agency review its cost transfers procedures and implement additional procedures to monitor federal awards period of performance.There is no disagreement with the audit finding. The Agency agrees that additional cost transfer procedures are needed to ensure expenses incurred against an award fall within the award period of performance, but believes there are adequate procedures in place to monitor the actual award period of performance. Starting immediately, Grants will implement procedures to review expenses moved into projects via the Manual Transaction process (Also referred to as Miscellaneous Transaction) to ensure the expenses fall within the award period of performance. See updated procedure: Miscellaneous Transaction Procedures. To further mitigate the chance of this issue occurring, grants will minimize the transfer of labor costs to new awards if a project goes over budget. Instead, Grants will return the expenses back to the cost center. Grants has also been working with IT to put controls in our time keeping system, Kronos that would minimize the chance of labor expenses for over budget projects to be processed into Oracle.

View Audit 333334 Questioned Costs: $1

Finding 515512 (2024-001)

Significant Deficiency 2024

Project Learn of Summit County

OH

Questioned Costs Allowable Costs / Cost Principles Cash Management

To strengthen internal control measures and mitigate risk, the following procedures have been implemented in an effort to eliminate the significant deficiency identified in the audit. The corrective actions will help to ensure the supporting payroll documentation from Paychex matches the Access data...

To strengthen internal control measures and mitigate risk, the following procedures have been implemented in an effort to eliminate the significant deficiency identified in the audit. The corrective actions will help to ensure the supporting payroll documentation from Paychex matches the Access database that is used for reimbursement of payroll costs of the federal award: 1. Project Learn's operation manager will verify entries in the Access database, where employee hours are entered by type and job function, against the payroll report from Paychex. 2. Project Learn's executive director will verify the Access database entries of the Operations Manager as part of the monthly drawdown reimbursement process against the payroll report from Paychex. 3. The executive director and operations manager will use the filter feature in Access to ensure all payroll dates are correct. 4. The Access database will be reviewed for accuracy and backed up quarterly by the operations manager and the executive director. 5. The executive director will review the Access database for accuracy for a final time during the last monthly drawdown reimbursement process of the fiscal year.

View Audit 333255 Questioned Costs: $1

Finding 515156 (2024-003)

Significant Deficiency 2024

Chatham School District

AK

Allowable Costs / Cost Principles Reporting Significant Deficiency

Finding 2024-003 Lack of Internal Control over Activities Allowed or Unallowed and Allowable Costs/Cost Principles Name of Contact Person: Ralph Watkins, Superintendent Corrective Action Plan: All payroll reports will be reviewed for correct coding to district grants. Proposed Completion Date: ...

Finding 2024-003 Lack of Internal Control over Activities Allowed or Unallowed and Allowable Costs/Cost Principles Name of Contact Person: Ralph Watkins, Superintendent Corrective Action Plan: All payroll reports will be reviewed for correct coding to district grants. Proposed Completion Date: June 30, 2025

View Audit 333198

Finding 514614 (2024-004)

Significant Deficiency 2024

Sma Healthcare, Inc.

FL

Allowable Costs / Cost Principles

For ALN 93.558, a Master Treatment Plan was not completed for 5 of the 40 clients tested within the established timeframe. As a corrective action, the program director will provide training to the team members of the program's proper established timeframe to complete a Master Treatment Plan. In addi...

For ALN 93.558, a Master Treatment Plan was not completed for 5 of the 40 clients tested within the established timeframe. As a corrective action, the program director will provide training to the team members of the program's proper established timeframe to complete a Master Treatment Plan. In addition, SMA will monitor the program by completing internal record reviews. The results will be provided to the program director and if a 90% or higher is not achieved for 2 months, a written corrective action will be required, and a verbal will be required at the quarterly Quality Assurance Committee meeting.

View Audit 332958

Corrective Action Plans

Filters