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Corrective Action Plans

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Finding 480730 (2023-001)
Significant Deficiency 2023
Issaquah School District No. 411
WA
Questioned Costs School Nutrition Programs Allowable Costs / Cost Principles
Finding ref number: 2023-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal allowable activities and allowable costs requirements. Name, address, and telephone of District contact person: Cindy Feng, Controller 5150 220th Avenue S.E. Issaqu...
Finding ref number: 2023-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal allowable activities and allowable costs requirements. Name, address, and telephone of District contact person: Cindy Feng, Controller 5150 220th Avenue S.E. Issaquah, WA 98029 (425)837-7139 Corrective action the auditee plans to take in response to the finding: The District used SCA funds to pay a vendor for locally produced dairy products for our schools that complied with the funding requirements. Invoices from the vendor show the total amount for each delivery but did not include item level details. With each delivery, a packing slip was provided to the Food Services Department staff members to confirm the receipt of approved items and reconcile for invoice approval. Once invoices were reconciled and properly approved with a signature indicating review, the District used the official invoice statement for payment processing and the delivery packing slip was no longer retained. To assist with the audit, the District provided auditors with the dairy vendor contract, vendor invoice statements, and an attestation letter from vendor stating the items purchased Issaquah School District 5150 220ᵗʰ Ave SE, Issaquah, WA 98029 phone: (425) 837-7000 https://www.isd411.org Page 64 Office of the Washington State Auditor sao.wa.gov conformed to the SCA item list. Unfortunately, these documents were deemed insufficient to allow SAO re-performing our internal controls to test its effectiveness. After SAO communicated the necessity for delivery packing slips in their testing, the District enhanced our current practice and began retaining all packing slips to support SAO’s internal control effectiveness review. We welcome any feedback to further strengthen our overall financial management practices moving forward. Anticipated date to complete the corrective action: June 2024
View Audit 316941 Questioned Costs: $1
The Josselyn Center, Nfp
IL
Allowable Costs / Cost Principles § 200.430
Auditor's Recommendation: We recommend that the accounting department reconciles the general ledger for receivables to their billing system in totals on a timely basis. Action Taken: A new process to record revenue and receivables was implemented during April 2023, which records earned services at a...
Auditor's Recommendation: We recommend that the accounting department reconciles the general ledger for receivables to their billing system in totals on a timely basis. Action Taken: A new process to record revenue and receivables was implemented during April 2023, which records earned services at a more accurate rate and provides more timely supporting documentation for those balances. Management believes this new process has aUeviated the problem of receivables and supporting documentation.
View Audit 316931
Finding 480695 (2023-001)
Significant Deficiency 2023
Southwest Mississippi Regional Medical Center
MS
Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.303 § 200.430
Finding 2023-001 – Allowable Activities and Costs of Provider Relief Fund Significant Deficiency in Internal Control over Compliance Program: COVID-19 Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution Federal Assistance Listing Number: 93.498 Federal Grantor: U.S. D...
Finding 2023-001 – Allowable Activities and Costs of Provider Relief Fund Significant Deficiency in Internal Control over Compliance Program: COVID-19 Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution Federal Assistance Listing Number: 93.498 Federal Grantor: U.S. Department of Health and Human Services Pass-Through Entity: None Criteria: Per 2 CFR 200.430(i), personnel costs charged to federal grants are required to be supported by documentation including time records. Per 2 CFR 200.303, a non-federal entity must establish and maintain effective internal control over Federal awards that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and terms and conditions of the Federal award. Condition: Our audit procedures over the calculation of COVID patient days used to allocate the payroll cost to the PRF/ARP federal program disclosed the amounts were not properly calculated. Cause: The Medical Center has controls in place to review the calculation; however, the control did not operate to identify an error in the calculation of COVID patient days. Effect: The error in the calculation resulted in underreporting payroll costs allowed to be charged to PRF/ARP in the amount of $566,272. Questioned Costs: None Perspective: The error in the calculation resulted in underreporting payroll costs allowed to be charged to PRF/ARP in the amount of $566,272. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the Medical Center implement additional internal controls over compliance in order to properly identify any errors in calculation. Management’s Action Plan: The Medical Center will implement additional internal controls over compliance. Such controls will include verification of all calculations used by two parties, the Director of Finance and CFO as well as signoff on calculations. Name of Person Responsible for the Plan: Mallory Ginn, CFO Anticipated Completion Date of the Plan: 7/31/2024
View Audit 316922
Finding 480668 (2023-003)
Significant Deficiency 2023
Yankton Transit, Inc.
SD
Procurement, Suspension & Debarment Allowable Costs / Cost Principles Significant Deficiency § 200.313
Response to "2023 - 003 Finding: Activities Allowed/Unallowed and Cost Principles (Compliance; Internal Controls Over Compliance)" Yankton Transit will become familiar with the requirements of 2 CFR, §200.313(a) and will establish internal control policies and procedures and will train staff on tho...
Response to "2023 - 003 Finding: Activities Allowed/Unallowed and Cost Principles (Compliance; Internal Controls Over Compliance)" Yankton Transit will become familiar with the requirements of 2 CFR, §200.313(a) and will establish internal control policies and procedures and will train staff on those policies and procedures.
View Audit 316848
Finding 480663 (2023-008)
Material Weakness 2023
Integrated Community Solutions, Inc.
WI
HUD Housing Programs Allowable Costs / Cost Principles Material Weakness
Action taken in response to finding: A paperless / electronic invoice approval system has begun in 2024. All invoices are received via email or scanned in and saved as a PDF and stored by month paid. Invoices are emailed to a responsible manager for approval and the approval response email is save...
Action taken in response to finding: A paperless / electronic invoice approval system has begun in 2024. All invoices are received via email or scanned in and saved as a PDF and stored by month paid. Invoices are emailed to a responsible manager for approval and the approval response email is saved with the invoice. The invoice and approval is also uploaded into Financial Edge with the invoice. Electronic records are available in an Accounts Payable network folder and in Financial Edge for additional review or reference. Names of the contact persons responsible for corrective action: Matt Roberts, Joe Kahler, Chimeng Vang Planned completion date for corrective action plan: Began January 2024
View Audit 316843
Finding 480653 (2023-006)
Significant Deficiency 2023
Integrated Community Solutions, Inc.
WI
HUD Housing Programs Subrecipient Monitoring Allowable Costs / Cost Principles
Action taken in response to finding: ICS will provide additional training for staff regarding how to document family size, voucher size, and citizenship. Proper documentation will be reviewed, and files will continue to be reviewed monthly for compliance. Names of the contact persons responsible f...
Action taken in response to finding: ICS will provide additional training for staff regarding how to document family size, voucher size, and citizenship. Proper documentation will be reviewed, and files will continue to be reviewed monthly for compliance. Names of the contact persons responsible for corrective action: Matt Roberts and Megan Walker Planned completion date for corrective action plan: Immediately
View Audit 316843
Finding 480625 (2023-001)
Significant Deficiency 2023
The Utica Center for Development, Inc.
NY
Subrecipient Monitoring Allowable Costs / Cost Principles Internal Control / Segregation of Duties
Planned Action: We will develop required written policies and procedures as required by the 0MB's Uniform Guidance.
Planned Action: We will develop required written policies and procedures as required by the 0MB's Uniform Guidance.
View Audit 316821
St. Joseph County
IN
Questioned Costs Allowable Costs / Cost Principles
Contact Person Responsible for Corrective Action: Abby Doyle, Chief Deputy Auditor Contact Phone Number: (574) 235-9668 ext.7201 Views of Responsible Official: County Auditor’s office will work with the County Attorney and financial consultant to make sure that only allowable costs are paid with Am...
Contact Person Responsible for Corrective Action: Abby Doyle, Chief Deputy Auditor Contact Phone Number: (574) 235-9668 ext.7201 Views of Responsible Official: County Auditor’s office will work with the County Attorney and financial consultant to make sure that only allowable costs are paid with American Rescue Plan (ARP) funds. The expenditures of $190,000 in settlements that were determined to be nonallowable in 2023 were paid back by the County’s Worker’s Compensation/Casualty Fund on June 14, 2024.” Description of Corrective Action Plan: Effective June 24, 2023, the County Auditor’s office will utilize the County Attorney and financial consultant to verify allowable costs are being incurred with American Rescue Plan (ARP) funds.
View Audit 316813 Questioned Costs: $1
Finding 480544 (2023-001)
Material Weakness 2023
Town of Van Buren
ME
Procurement, Suspension & Debarment Allowable Costs / Cost Principles Material Weakness § 200.318 § 200.327
CORRECTIVE ACTION PLAN (Concerning Finding 2023-001) Contact Person Responsible for Corrective Action: Luke R Dyer, Town Manager Corrective Action: The Town of Van Buren will take the following actions to address finding 2023-001. The municipality is in the process of developing a Procurement Policy...
CORRECTIVE ACTION PLAN (Concerning Finding 2023-001) Contact Person Responsible for Corrective Action: Luke R Dyer, Town Manager Corrective Action: The Town of Van Buren will take the following actions to address finding 2023-001. The municipality is in the process of developing a Procurement Policy as related to all purchases made by Department Heads, within their department’s appropriated budget, and the Town Manager’s ability to authorize purchases. Additional considerations will be reviewed allowing the Town Council to approve purchases beyond the line items indicated in the yearly budget. Anticipated Completion Date: November 6, 2024 Sincerely, Luke R Dyer, Manager
View Audit 316743
Finding 480486 (2023-002)
Significant Deficiency 2023
Richland Medical Center, Inc. D/b/a Central Ozarks Medical Center
MO
Allowable Costs / Cost Principles HUD Housing Programs Matching / Level of Effort / Earmarking § 200.430
Item 2023-002 - Activities Allowed and Unallowed Recommendation We recommend that the Organization consistently enforce its internal controls over payroll to ensure that all labor reports are reviewed and show formal approval before payroll is submitted. Repeat Finding No Action Taken As of July 20...
Item 2023-002 - Activities Allowed and Unallowed Recommendation We recommend that the Organization consistently enforce its internal controls over payroll to ensure that all labor reports are reviewed and show formal approval before payroll is submitted. Repeat Finding No Action Taken As of July 20, 2024, we have added the Payroll Summary by grant to the grant draw down packet. In addition, we have changed the procedure to reflect that the payroll summary must have either the CFO and/or CEO approval signature prior to grant draw. If the Cognizant or Oversight Agency for Audit has questions regarding this plan, please call: Sabrina McAfee, CFO at (573) 836-7079.
View Audit 316663
Finding 480465 (2023-001)
Material Weakness 2023
Arbor Place INC
WI
Allowable Costs / Cost Principles Material Weakness Reporting § 200.303
We recommend Arbor Place to implement internal controls over reporting and allowable costs to ensure all financial records are complete and accurate.
We recommend Arbor Place to implement internal controls over reporting and allowable costs to ensure all financial records are complete and accurate.
View Audit 316660
Finding 480453 (2023-002)
Material Weakness 2023
Placer Hills Union School District
CA
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring
The district will ensure that all federally paid employees have a supporting and accurate Federal Time Certification record.
The district will ensure that all federally paid employees have a supporting and accurate Federal Time Certification record.
View Audit 316649 Questioned Costs: $1
Finding 480451 (2023-010)
Significant Deficiency 2023
People (projects to Empower & Organ Psychiatrically Labeled), Inc.
NY
Allowable Costs / Cost Principles Procurement, Suspension & Debarment Significant Deficiency
Per the Organizations fiscal policies and procedures all purchase orders/credit card payments or cash payment forms are to be signed by supervisor and CFO noting approval of expenses. Payroll registers are reviewed and signed by the CFO. Statement of Concurrence or Nonconcurrence: Concur Corrective ...
Per the Organizations fiscal policies and procedures all purchase orders/credit card payments or cash payment forms are to be signed by supervisor and CFO noting approval of expenses. Payroll registers are reviewed and signed by the CFO. Statement of Concurrence or Nonconcurrence: Concur Corrective Action: All Check Requests for rents will be signed by supervisor and CFO. All other bill payments will be approved and signed off by the CFO. Payroll Registers will be reviewed and approved via email by the CFO. Fiscal Policy and procedures manual will be reviewed, revised and updated to meet current operations and processes and responsibilities. These policies will also include PII policy and annual self-assessment. Responsible Person to Oversee Corrective Action Plan: George Thomas Chief Financial Officer 845-452-2728 ext. 224 Date Corrective Plan will be put in Place: Starting today immediately June 13, 2024
View Audit 316636
Finding 480326 (2023-005)
Significant Deficiency 2023
Bethany Manor, Inc. and Affiliates Dba: Bethany Life
IA
Questioned Costs Allowable Costs / Cost Principles Significant Deficiency
FINDINGS—FEDERAL AWARD PROGRAMS AUDITS USDA Rural Development 2023-005 Community Facilities Loan – Assistance Lising Number: 10.766 Recommendation: We recommend management implement process of transfer and review for reserve fund payments to ensure adequacy of reserve account balance per loan agreem...
FINDINGS—FEDERAL AWARD PROGRAMS AUDITS USDA Rural Development 2023-005 Community Facilities Loan – Assistance Lising Number: 10.766 Recommendation: We recommend management implement process of transfer and review for reserve fund payments to ensure adequacy of reserve account balance per loan agreement. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: As of May 2024, management is reviewing with their banks to set up ACH for future transfers. The balance as of December 31, 2023 was $671,066 and deposits will continue until reaching the required amount of $928,800. Name(s) of the contact person(s) responsible for corrective action: Heather Uthoff, CFO Planned completion date for corrective action plan: December 31, 2024 If the USDA Rural Development has questions regarding this plan, please call Heather Uthoff at (515) 733-3030.
View Audit 316554 Questioned Costs: $1
Finding 480325 (2023-007)
Significant Deficiency 2023
City of Banning
CA
Allowable Costs / Cost Principles Significant Deficiency Matching / Level of Effort / Earmarking § 200.302
2023-007 – Program: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Federal Financial Assistance Listing Number: 21.027 Federal Grantor: U.S. Department of Treasury Award No. and Year: 2021 Finding Summary: Compliance Requirement: Allowable Costs/Cost Principles Type of Finding: Significa...
2023-007 – Program: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Federal Financial Assistance Listing Number: 21.027 Federal Grantor: U.S. Department of Treasury Award No. and Year: 2021 Finding Summary: Compliance Requirement: Allowable Costs/Cost Principles Type of Finding: Significant Deficiency in Internal Control and Instance of Non-Compliance Corrective Action Plan: The city is in the process of updating its Purchasing Policy and will include language on allowable costs and cost principles that are compliant with 2 C.F.R. 200. The Purchasing Policy requires updates at least every five years and will be taken to City Council before the end of 2024 for approval by Resolution. Responsible Individual(s): Lincoln Bogard, Administrative Services Director; A’ja Wallace, Deputy Finance Director; and Barbara Mason, Purchasing Manager Anticipated Completion Date: December 2024
View Audit 316551
Finding 480322 (2023-002)
Significant Deficiency 2023
Baptist Health Deaconess Madisonville, Inc.
KY
Allowable Costs / Cost Principles Cash Management Significant Deficiency § 200.303
Finding 2023-002 Federal Agency Name: Department of the Treasury Program Name: COVID-19 Claims Coronavirus State and Local Fiscal Recovery Funds Federal Financial Assistance Listing #21.027 Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Finding Summary: B...
Finding 2023-002 Federal Agency Name: Department of the Treasury Program Name: COVID-19 Claims Coronavirus State and Local Fiscal Recovery Funds Federal Financial Assistance Listing #21.027 Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Finding Summary: BHD, LLC calculated their indirect cost rate based on the total grant budget and took an equal amount of that per month instead of calculating the indirect cost rate percentage of direct expenditures for each month. Responsible Individuals: Kim Ashby, Vice President of Finance Corrective Action Plan: Indirect costs for some grants were allocated based on a percentage of the grant budget. Management has changed the policy for allocation of indirect costs for all grants to require allocation based on a percentage of actual grant expenditures. Anticipated Completion Date: August 1, 2024
View Audit 316547
Endeavors, Inc.
TX
Questioned Costs Allowable Costs / Cost Principles Cash Management
Finding 2023-001 Responsible Individual: Steve Lefever Endeavors obtained verbal approval to include the activities related to utilities and facility services on requests for reimbursement from the official who reviewed and approved billings. Endeavors submits all invoices with attached detailed sup...
Finding 2023-001 Responsible Individual: Steve Lefever Endeavors obtained verbal approval to include the activities related to utilities and facility services on requests for reimbursement from the official who reviewed and approved billings. Endeavors submits all invoices with attached detailed support for each expenditure. All requests for reimbursement to date have been paid for utilities and facility services without exception. Corrective Action Plan (CAP) Endeavors will review each grant at inception and list out requirements related to budget and billings. Grant requirements will also be reviewed with the Grant/Contract Accountant and Program Officials at the start of any subsequent grant years. Endeavors will not submit billings without documented approval from the funder of budget changes from the original award. Anticipated Completion date 8/1/24
View Audit 316543 Questioned Costs: $1
Finding 480308 (2023-004)
Material Weakness 2023
Blue Rivers Area Agency on Aging
NE
Allowable Costs / Cost Principles Material Weakness Internal Control / Segregation of Duties
View of Responsible Officials and Planned Corrective Actions: Management will implement procedures to reconcile expenditures of federal awards to ensure expenditures can be accurately tracked and reported.
View of Responsible Officials and Planned Corrective Actions: Management will implement procedures to reconcile expenditures of federal awards to ensure expenditures can be accurately tracked and reported.
View Audit 316523
Finding 480306 (2023-003)
Significant Deficiency 2023
City of Miami
OK
Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.318 § 200.320
Inadequate Records Retention Condition: In our procurement testing for CSLFRF funding, the City was unable to provide evidence that demonstrates public notice was published according to (2 CFR § 200.320(b)) for 1 of the 5 projects selected. In conjunction with our FY2023 audit, please see the City’...
Inadequate Records Retention Condition: In our procurement testing for CSLFRF funding, the City was unable to provide evidence that demonstrates public notice was published according to (2 CFR § 200.320(b)) for 1 of the 5 projects selected. In conjunction with our FY2023 audit, please see the City’s corrective action plan below: Management Response: The Finance Director is initiating conversations with department heads regarding updating procurement policies and procedures. We are taking steps to ensure all procurement documents are stored centrally in order for these items to be readily available moving forward. Expected completion date: In regards to procurement documents corrective action has already been taken for FY 23-24; regarding updating procurement policies and procedures expected completion date 6.30.25. Party Responsible: Jennifer Watts, Finance Director Contact Information: jwatts@miamiokla.net
View Audit 316516
National Council for History Education, Inc.
OH
Allowable Costs / Cost Principles Procurement, Suspension & Debarment Internal Control / Segregation of Duties § 200.403
NCHE implemented a new policy in January 2024 regarding missing receipts. In October 2023, a new policy was instituted requiring receipt of vendor invoice before payment approval by the Accountant and Executive Director. All copies of approvals, receipts, and invoices, are now attached to each expen...
NCHE implemented a new policy in January 2024 regarding missing receipts. In October 2023, a new policy was instituted requiring receipt of vendor invoice before payment approval by the Accountant and Executive Director. All copies of approvals, receipts, and invoices, are now attached to each expense transaction in QuickBooks Online.
View Audit 316504
Finding 480262 (2023-003)
Material Weakness 2023
Human Relations Area Files, Inc.
CT
Questioned Costs Allowable Costs / Cost Principles Material Weakness
Management intends to be more meticulous when inputting expenses into the reporting system as well as submissions to granting agencies. Additionally, management intends to maintain supporting documentation for all grant expenses going forward.
Management intends to be more meticulous when inputting expenses into the reporting system as well as submissions to granting agencies. Additionally, management intends to maintain supporting documentation for all grant expenses going forward.
View Audit 316492 Questioned Costs: $1
Finding 480254 (2023-002)
Material Weakness 2023
Lee's Summit Housing Authority
MO
Allowable Costs / Cost Principles
Due to shredding and removing of documents by former staff, LSHA staff could not readily provide copies of the active pension plans. LSHA has held several meetings with pension providers, Empower and HART to recreate documents and be provided with copies of emails and documents. LSHA's new IT compan...
Due to shredding and removing of documents by former staff, LSHA staff could not readily provide copies of the active pension plans. LSHA has held several meetings with pension providers, Empower and HART to recreate documents and be provided with copies of emails and documents. LSHA's new IT company has also been able to retrieve deleted documents off the server to assist the new Executive Director. The previous Interim Deputy Executive Director initiated the process to switch providers. The legitimacy of the transition is being thoroughly reviewed. It appears that the new Pension providers HART that was originally initiated by the previous Deputy Director, Tammy Dryer, was never followed up on and employee paperwork turned in. The current Pension provider Empower is still currently the agency's (LSHA) pension provider, as Tammy initiated and email to end but never completed the paperwork to end the contract. In addition, pensions for past employees were still being paid into the plan. As of June 6th, 2024, the current Executive Director has completed all necessary paperwork to correct the employee roster. The current Executive Director authorized for the Former Executive Director Erik Berg's pension payment/transfer to be released on May 31, 2024. The current Executive Director, Lisa Dickerson met with HART on June 5, 2024, and the agency will be moving the pension plan from Empower to HART effective July 1, 2024, as per the previous Board Resolution in September 2023. There was and will not be any gap in the pension plan for the agency.
View Audit 316488
Finding 480243 (2023-002)
Material Weakness 2023
Brother Bill's Helping Hand
TX
Allowable Costs / Cost Principles Material Weakness Reporting
Explanation: The audit conducted by SFC of Brother Bill’s Helping Hand identified noncompliance with Section 200 of the Code of Federal Regulations, which mandates recipients to establish robust internal controls ensuring adherence to cost principles for all grantrelated transactions. Among the samp...
Explanation: The audit conducted by SFC of Brother Bill’s Helping Hand identified noncompliance with Section 200 of the Code of Federal Regulations, which mandates recipients to establish robust internal controls ensuring adherence to cost principles for all grantrelated transactions. Among the sampled invoices for allowable costs under federal grants, 6 out of 24 lacked documented approval from management. Furthermore, the organization lacked a standardized procedure for documenting management approval of credit card transactions prior to payment. Analysis: Brother Bill’s Helping Hand acknowledges the non-compliance with Section 200 as identified by SFC. However, we maintain that the assertion implying absence of controls or standardized procedures for credit card expenditures is inaccurate. Each reimbursement submission to Dallas County undergoes meticulous scrutiny and personal vetting by CEO Wes Keyes. Mr. Keyes reviews every receipt before reimbursement and, if necessary, consults with the respective staff members regarding any discrepancies. Each reimbursement bears Mr. Keyes’ signature of approval. Nonetheless, SFC has recommended that CEO Keyes review and approve the credit card statement prior to payment, a practice not previously adhered to by BBHH. Actions Taken: Effective June 17, 2024, Mr. Keyes will review and sign each credit card statement prior to payment. These signed statements will be securely stored for potential future documentation needs. Responsibility: CEO Wes Keyes and Operations Manager Sarah Cienfuegos are responsible for implementing the change requiring CEO approval on credit card transactions prior to payment. Timeline: The corrective action has been implemented as of June 17, 2024. Monitoring: No ongoing monitoring is deemed necessary as the corrective measures have already been executed.
View Audit 316476
Telamon Corporation
NC
Questioned Costs Allowable Costs / Cost Principles
Finding 2023-003–Indirect Cost and Fringe Benefit Rates The Organization did not perform a timely calculation or review of the indirect rate based on actual expenses compared to the provisional rate being used in order to determine if the amount being charged resulted in an adjustment to the billin...
Finding 2023-003–Indirect Cost and Fringe Benefit Rates The Organization did not perform a timely calculation or review of the indirect rate based on actual expenses compared to the provisional rate being used in order to determine if the amount being charged resulted in an adjustment to the billing for the program. Corrective Action Planned As mentioned above the timing of the September 30, 2023 Audit was heavily impacted by turnover in senior financial staff happening just before this audit began. By going through the audit process the Chief Financial Officer and Controller were able to understand the intricacies of the indirect process as it relates to indirect costs and fringe benefits. We will use our monthly close process to perform a review of these costs to ensure that Telamon is reconciling these rates. Uniform Guidance will be updated on 10/1/24 to increase the de minimis rate from 10% to 15% for several federal agencies. Telamon will be working with consultants to review the potential move to the de minimis rate for indirect costs. This will also mean that the fringe pool will need to be evaluated to see if Telamon will handle the benefits moving forward. This will allow for more timely decisions based on benefits at the local level. Responsible Official: Michole Greenwood, Controller Anticipated Completion Date: September 2024
View Audit 316459 Questioned Costs: $1
Finding 480109 (2023-002)
Significant Deficiency 2023
Town of Millinocket
ME
Allowable Costs / Cost Principles § 200.430
CORRECTIVE ACTION PLAN (Concerning Finding 2023-002) Contact Person Responsible for Corrective Action: Rhonda Casey, Business Manager Corrective Action: The Millinocket School Department will take the following actions to address finding 2023-002: The School Department will complete semi-annual wage...
CORRECTIVE ACTION PLAN (Concerning Finding 2023-002) Contact Person Responsible for Corrective Action: Rhonda Casey, Business Manager Corrective Action: The Millinocket School Department will take the following actions to address finding 2023-002: The School Department will complete semi-annual wage certifications every six months to ensure that time certifications are completed at the period end and that all charges reflect an accurate account of the employee’s time devoted to the program. Anticipated Completion Date: January 31, 2024
View Audit 316422
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