Corrective Action Plans

Finding 529130 (2024-001)

Material Weakness 2024

Barnesville Exempted Village School District

OH

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

The school district will implement a formal policy requiring detailed review and approval of all food service management invoices to ensure compliance with federal regulations. Staff will be trained on allowable costs and a standardized checklist will be used for invoice reviews. Monthly reviews, pe...

The school district will implement a formal policy requiring detailed review and approval of all food service management invoices to ensure compliance with federal regulations. Staff will be trained on allowable costs and a standardized checklist will be used for invoice reviews. Monthly reviews, periodic audits, and updated procedures for handling unallowable costs will be established to ensure ongoing compliance and proper documentation.

View Audit 347067

Finding 529113 (2024-002)

Significant Deficiency 2024

Southern Illinois Center for Independent Living

IL

Questioned Costs Allowable Costs / Cost Principles Equipment & Real Property Management

SICIL agrees with this finding and will take steps to update the Organization's cost allocate policy to match federal regulations.

View Audit 347009 Questioned Costs: $1

Finding 529085 (2024-021)

Material Weakness 2024

State of North Dakota

ND

Questioned Costs Allowable Costs / Cost Principles Reporting § 200.430

University System Response/Corrective Action Plan North Dakota State University: Agree. North Dakota State University agrees to certify federal payroll expenses in a timely manner. North Dakota State University implemented a new payroll certification system which went live Spring 2024. Previously,...

University System Response/Corrective Action Plan North Dakota State University: Agree. North Dakota State University agrees to certify federal payroll expenses in a timely manner. North Dakota State University implemented a new payroll certification system which went live Spring 2024. Previously, North Dakota State University utilized a manual effort reporting process as part of PeopleSoft. The new payroll certification process was built into Novelution Research Management System, which supports multiple aspects of grant management. Novelution allows PIs to review salary information and certify within the software, provides automated reminder emails, and provides a better tracking mechanism for compliance. There has been a learning curve in utilizing the new system, and during FY2025 we continued to refine the process and implement additional mechanisms to improve compliance. University of North Dakota: Agree. In accordance with University of North Dakota’s policy, we will remind pre-reviewers and certifiers of University of North Dakota's requirement for timely certification. As outlined in the policy, we will invoke the consequences for failing to timely certify, including removing uncertified payroll from a project. Contact Person: North Dakota State University: Karin Hegstad, Associate Vice President Finance & Administration University of North Dakota: Lauren Pite, Director Grants & Contracts Anticipated Completion Date: North Dakota State University: June 30, 2025 University of North Dakota: March 31, 2025

View Audit 346994 Questioned Costs: $1

Finding 529065 (2024-011)

Significant Deficiency 2024

State of North Dakota

ND

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

Department of Health and Human Services Response/Corrective Action Plan The Department of Health and Human Services agrees with the recommendation. The department will develop and implement a process whereby any provider who fails to respond to a request for records as part of an audit or program ...

Department of Health and Human Services Response/Corrective Action Plan The Department of Health and Human Services agrees with the recommendation. The department will develop and implement a process whereby any provider who fails to respond to a request for records as part of an audit or program integrity review by the established deadline will be subject to a corrective sanction process. This process will include a pre-payment review of claims for a designated period. Additionally, the department will continue to recover payments made on unsupported claims. Contact Person: Sarah Aker, Medicaid Executive Director Anticipated Completion Date: 12/31/2025

View Audit 346994 Questioned Costs: $1

Finding 529058 (2024-007)

Significant Deficiency 2024

State of North Dakota

ND

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

Department of Health and Human Services Response/Corrective Action Plan The Department of Health and Human Services agrees with the recommendation. The department has controls in place to prevent errors. The target for this year’s Payment Error Rate Measurement (PERM) audit is 3.02%. Currently, ...

Department of Health and Human Services Response/Corrective Action Plan The Department of Health and Human Services agrees with the recommendation. The department has controls in place to prevent errors. The target for this year’s Payment Error Rate Measurement (PERM) audit is 3.02%. Currently, our error rate stands at 2.1%, which is below the CMS PERM target. The department will continue to recover the payments made on unsupported claims. Contact Person: Sarah Aker, Medicaid Executive Director Krista Fremming, Assistant Director Anticipated Completion Date: 06/30/2025

View Audit 346994 Questioned Costs: $1

Finding 529056 (2024-006)

Significant Deficiency 2024

State of North Dakota

ND

Period of Performance Questioned Costs Subrecipient Monitoring

Department of Health and Human Services Response/Corrective Action Plan The Department of Health and Human Services agrees with the recommendation. The department will monitor expenses within the budget and grant period based on guidance from the federal agency to ensure that the date of expenditu...

Department of Health and Human Services Response/Corrective Action Plan The Department of Health and Human Services agrees with the recommendation. The department will monitor expenses within the budget and grant period based on guidance from the federal agency to ensure that the date of expenditures are not claimed before grant funds are received. Contact Person: Eric Haas, Assistant CFO Anticipated Completion Date: December 2024

View Audit 346994 Questioned Costs: $1

Finding 529055 (2024-005)

Significant Deficiency 2024

State of North Dakota

ND

Questioned Costs Allowable Costs / Cost Principles Period of Performance § 200.343

Department of Health and Human Services Response/Corrective Action Plan The Department of Health and Human Services agrees with the recommendation. To address this, the department will run quarterly reports from AWARE to identify any payments charged to the incorrect period of performance. Grant ...

Department of Health and Human Services Response/Corrective Action Plan The Department of Health and Human Services agrees with the recommendation. To address this, the department will run quarterly reports from AWARE to identify any payments charged to the incorrect period of performance. Grant guidance has been updated to ensure items with unique service dates are properly reviewed. Additionally, during the three-month liquidation period, a monthly review of all expenditures will be conducted to verify they are applied to the correct period of performance. These actions will strengthen oversight and ensure compliance with grant requirements. Contact Person: Eric Haas, Assistant CFO Anticipated Completion Date: December 2024

View Audit 346994 Questioned Costs: $1

Finding 529046 (2024-012)

Significant Deficiency 2024

State of North Dakota

ND

Allowable Costs / Cost Principles Questioned Costs § 200.303 § 200.403

Department of Health and Human Services Response/Corrective Action Plan The Department of Health and Human services agrees with the recommendation. WIC special formula distribution costs from August 2022 were invoiced in January 2023, exceeding the 120-day closeout period for the FFY22 grant. HHS ...

Department of Health and Human Services Response/Corrective Action Plan The Department of Health and Human services agrees with the recommendation. WIC special formula distribution costs from August 2022 were invoiced in January 2023, exceeding the 120-day closeout period for the FFY22 grant. HHS has addressed the issue with the vendor and will follow up to ensure future invoices are received promptly and aligned with the correct fiscal year. Contact Person: Karol Riedman, Assistant CFO Anticipated Completion Date: August 28, 2024

View Audit 346994 Questioned Costs: $1

Finding 529023 (2024-015)

Significant Deficiency 2024

State of North Dakota

ND

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

Department of Public Instruction Response/Corrective Action Plan: We agree with the finding. The issue has already been corrected as stated in the finding. Contact Person: Jamie Mertz, CFO Anticipated Completion Date: The issue has already been corrected.

View Audit 346994 Questioned Costs: $1

Finding 528977 (2024-019)

Significant Deficiency 2024

State of North Dakota

ND

Subrecipient Monitoring Allowable Costs / Cost Principles Period of Performance § 200.303 § 200.332 § 200.405 § 200.414

State Treasurer’s Office Response/Corrective Action Plan: The Office of State Treasurer does agree with finding that our grant award template did not make subrecipients aware of all required grant award information for the Mineral Leasing Act as required. The Office of State Treasurer will revie...

State Treasurer’s Office Response/Corrective Action Plan: The Office of State Treasurer does agree with finding that our grant award template did not make subrecipients aware of all required grant award information for the Mineral Leasing Act as required. The Office of State Treasurer will review and update its grant award templates to ensure that subrecipients are made aware of all required grant award information. Contact Person: Nicole Krivoruchka, Director of Finance Anticipated Completion Date: December 31, 2025

View Audit 346994

Finding 528974 (2024-018)

Significant Deficiency 2024

State of North Dakota

ND

Reporting Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles § 200.303 § 200.502

Office of Management and Budget Response/Corrective Action Plan: The Office of Management and Budget agrees with this finding. OMB agrees but will continue federal reporting based on the timing of reimbursement of expenditures to other state agencies for the duration of the SLFRF reporting perio...

Office of Management and Budget Response/Corrective Action Plan: The Office of Management and Budget agrees with this finding. OMB agrees but will continue federal reporting based on the timing of reimbursement of expenditures to other state agencies for the duration of the SLFRF reporting period. OMB will ensure all expenditures of SFLRF funding are accurately included in the reports based on the period of reimbursement. Because OMB is responsible for the state reporting under this program, it is necessary to maintain some level of control over these funds. Consequently, OMB manages the funds centrally and developed a process to reimburse agencies for their eligible expenditures once expenditures were incurred and agencies requested reimbursement. As a result, reimbursement from the state’s allocation of SLFRF moneys always occurs after the agency expenditure. Funds are included in the Federal report for the period in which reimbursement from the SLFRF occurs. In some cases, this results in the agency expenditure occurring in a period prior to the period covered under the quarterly SLFRF report in which the reimbursement is reported. To better track OMB expenditures of SLFRF moneys, which is a separate process from the reimbursement of other agencies, OMB will run specific expense reports for OMB agency expenditures to ensure all SLFRF expenses are reported in the proper period. Contact Person: Elizabeth Roger, Account Budget Specialist Anticipated Completion Date: December 2026

View Audit 346994

Finding 528956 (2024-002)

Significant Deficiency 2024

City of Lynwood

CA

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring

Gabriel Linares, Director of Community Development, will enhance the department’s HOME assistance rules to ensure the value of the HOME-assisted property after rehabilitation will not exceed 95 percent of the median purchase price for the area starting Quarter 4, FY2024 -25. Personnel Responsible ...

Gabriel Linares, Director of Community Development, will enhance the department’s HOME assistance rules to ensure the value of the HOME-assisted property after rehabilitation will not exceed 95 percent of the median purchase price for the area starting Quarter 4, FY2024 -25. Personnel Responsible for Implementation: Gabriel Linares Position of Responsible Personnel: Director of Community Development Expected Date of Implementation: June 30, 2025

View Audit 346949 Questioned Costs: $1

Finding 528938 (2024-002)

Significant Deficiency 2024

Interfaith Works, Inc.

MD

Allowable Costs / Cost Principles Questioned Costs § 200.439

View of Responsible Officials: IW has implemented enhanced procedures for capital expenditures allocated to Federal awards. These procedures include an additional compliance review before the capital cost is incurred to ensure adherence to all applicable rules and regulations, including obtaining a ...

View of Responsible Officials: IW has implemented enhanced procedures for capital expenditures allocated to Federal awards. These procedures include an additional compliance review before the capital cost is incurred to ensure adherence to all applicable rules and regulations, including obtaining a written prior approval from a granting agency. To further strengthen IW internal controls over Federal award management, IW has instituted regular quarterly meetings to review projected expenses to be charged to the Federal awards and discuss specific award compliance requirements applicable to these projected expenditures.

View Audit 346925 Questioned Costs: $1

Finding 528878 (2024-006)

Significant Deficiency 2024

Commonwealth of Pennsylvania

PA

Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303 § 200.405 § 200.406

1. All offices will ensure timely and effective communication. The WIC Finance staff will meet with Budget Office (BO) Analysts monthly to review SAP forms, expenditure adjustments, Grant Status Reports and other fiscal items for accuracy and action. Program, budget and comptroller staff will meet a...

1. All offices will ensure timely and effective communication. The WIC Finance staff will meet with Budget Office (BO) Analysts monthly to review SAP forms, expenditure adjustments, Grant Status Reports and other fiscal items for accuracy and action. Program, budget and comptroller staff will meet at least quarterly to review expenditures, processes and needed actions for federal grants. BO and program office staff have agreed to the following verbally: Program staff will submit a final federal report three months after the end of the grant period. Program staff will monitor all active federal grant internal orders paying careful attention to expenditures that post after the close of federal grant budget period. If there is a late expenditure, program staff will revise the final report and submit it to the DOH BO for review using the BO workflow. The DOH BO will also monitor all active internal order numbers and alert the program office of any unusual transactions. The DOH BO will inform the program office of unusual transactions and add them to regular meeting agendas for further discussion and planning. DOH will create a bulletin to outline federal grant management policies and procedures and disseminate to all DOH program offices. 2. BO staff that made the error were notified and counseled on ways to minimize errors. BO shall update the workflow and expenditure adjustment instructions in coordination with the program office. 3. The credit was largely due to overcharges of costs for a Software License Agreement that was not allowed to be charged to the grant. The IT staff that initiated the overcharge and directed the program office to make the adjustment has been counseled on policy and procedures for charging expenditures to a federal source. All fiscal transactions for IT expenditures are reviewed by program staff as well as BO staff via the BO workflow. Policies and procedures specific to IT expenditures charged to a federal fund will be reviewed and updated to ensure information and instructions are robust and clear. Updated policies and procedures will be disseminated to all DOH staff with a responsibility in the process. Anticipated Completion Date: 05/31/2025 Contact Names: Steven Marsden, Audit Resolution Manager; Andrea Race, Chief Financial Officer

View Audit 346904

Finding 528830 (2024-001)

Material Weakness 2024

Lukachukai Community School

AZ

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

Program Name/Assistance Listing Title: Indian School Equalization Assistance Listing Number: 15.042 Contact Persons: Carmen Jodie, Principal; Patrice Henderson, Business Manager Anticipated Completion Date: June 30, 2025 Planned Corrective Action: The School previously experienced a high turnover ra...

Program Name/Assistance Listing Title: Indian School Equalization Assistance Listing Number: 15.042 Contact Persons: Carmen Jodie, Principal; Patrice Henderson, Business Manager Anticipated Completion Date: June 30, 2025 Planned Corrective Action: The School previously experienced a high turnover rate in the Business Office and Administration. The School had a Principal and Acting Principals throughout School Year 2023‐ 24. The business office has obtained outside consulting services to assist in reconciliation and financial processes. The business office will continue to work with other departments in making sure they submit documentation accurately and timely. The business office will continue to work on improving the following areas: travel reimbursement, receiving reports, timely payment of bills, payment of goods, journal entries, purchase orders; per the findings listed. A Credit Card User Agreement form will be developed to support the school’s Credit Card Policies and Procedures.

View Audit 346886

Finding 528824 (2024-002)

Material Weakness 2024

Frankton Lapel Community School Corporation

IN

Allowable Costs / Cost Principles School Nutrition Programs Internal Control / Segregation of Duties § 200.303 § 200.430

Information on the federal program : Subject: Child Nutrition Cluster - Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Number: 10.553, 10.555 Federal Award Numbers and Years (or Other Identifying...

Information on the federal program : Subject: Child Nutrition Cluster - Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Number: 10.553, 10.555 Federal Award Numbers and Years (or Other Identifying Numbers): FY2023, FY2024 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Activities Allowed or Unallowed, Allowable Costs/Cost Principles Audit Finding: Material Weakness Context : For 18 selections, in a sample of 40 payroll transactions, the School Corporation based the employees’ time charged to the grant on an annual time and effort log. The employee’s time was split with a non-federal fund. The School Corporation allocated the employee’s time based on a time and effort log completed in September of each year which was reviewed by the Superintendent. The School Corporation did not complete time and effort logs more frequently than annually to ensure the amounts being charged to food service were based on worked performed for each payroll period. Contact Person Responsible for Corrective Action: Candace McDonald Contact Phone Number: 765-734-1261 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Instead of doing a time study, we will fully implement an analysis of percentages paid by the school lunch program on a monthly basis. Anticipated Completion Date: Beginning of April 2025, fully implemented and corrected by the end of May 2025.

View Audit 346885

Finding 528817 (2024-003)

Material Weakness 2024

Clinton Prairie School Corporation

IN

School Nutrition Programs Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.303

FINDING 2024-003 Information on the federal program: Subject: Child Nutrition Cluster - Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Number: 10.553, 10.555 Federal Award Numbers and Years (or...

FINDING 2024-003 Information on the federal program: Subject: Child Nutrition Cluster - Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Number: 10.553, 10.555 Federal Award Numbers and Years (or Other Identifying Numbers): FY2023, FY2024 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Activities Allowed or Unallowed, Allowable Costs/Cost Principles Audit Finding: Material Weakness Context: Crowe noted there was no review of all 35 timecards selected for testing in a sample of 40 payroll transactions. The other 5 sample payroll transactions for salaried employees were tested without error. Contact Person Responsible for Corrective Action: Contact Phone Number: • Linda Burkhalter, 765-659-1339, ext 113 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: • We will have dual control on all timesheets. Anticipated Completion Date: • 3/17/2025

View Audit 346869

Finding 528783 (2024-002)

Material Weakness 2024

Latin American Association, Inc.

GA

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

We concur with this finding and have implemented measures to mitigate the repetition of additional occurrences. In July 2023, a new policy was implemented that requires employees to record their time as a percentage across all grants in which they work. The employee records this allocation at least ...

We concur with this finding and have implemented measures to mitigate the repetition of additional occurrences. In July 2023, a new policy was implemented that requires employees to record their time as a percentage across all grants in which they work. The employee records this allocation at least weekly within a time keeping software system. Employees and supervisors are now required to review and acknowledge payroll allocations across grants by signing weekly timesheets. Timesheets will be retained and used as backup by the Grants Department when invoicing the Grantor for expense reimbursement. In addition, we have updated our Policy and Procedures Manual to reflect this policy. An additional policy was implemented in November 2024 requiring one Accounting staffer and one Grant staffer review employee timecards versus invoices prior to submission. The Policy and Procedures Manual has been updated to reflect this policy. Responsible Parties: Kimberly Yoo, CFO Whitney Gillis, Director of RD Mary Guzman, Accounting Supervisor Date Corrected: November 2024

View Audit 346843

Finding 528781 (2024-001)

Significant Deficiency 2024

Drew Central School District

AR

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

Ø The CFO, Stephanie Goad and CND, Meredith Shirey will take more care to ensure that all expenditures are properly classified per the APSCN manual. If at any time the CFO and CND are unsure if an expense is allowable, the CND will contact the Child Nutrition Unit at DESE for guidance prior to purc...

Ø The CFO, Stephanie Goad and CND, Meredith Shirey will take more care to ensure that all expenditures are properly classified per the APSCN manual. If at any time the CFO and CND are unsure if an expense is allowable, the CND will contact the Child Nutrition Unit at DESE for guidance prior to purchasing. The District will contact DESE for guidance regarding this matter and will implement proper controls over program expenditures moving forward.

View Audit 346841 Questioned Costs: $1

Finding 528779 (2024-003)

Significant Deficiency 2024

The Salvation Army Golden State Division

CA

Allowable Costs / Cost Principles § 200.430

Corrective Action Plan: The Division will implement a more detailed and precise review process to ensure the accuracy and completeness of the reimbursement request. Anticipated Date: April 2025 Name of Person Responsible for Implementation: Al Agpoon, Controller

View Audit 346837

Finding 528773 (2024-002)

Material Weakness 2024

Saline County, Nebraska

NE

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

County will implement procedures to ensure reporting is completed correctly.

View Audit 346806

Finding 528728 (2024-002)

Significant Deficiency 2024

Fort Worth Transportation Authority

TX

Allowable Costs / Cost Principles Cash Management Questioned Costs

Finding 2024-002: Matching Major Federal Program: Federal Transit Cluster Compliance Requirements: Allowable Costs and Cost Principles, Cash Management, Matching Response: Concur: An inaccurate reimbursement rate was applied causing overpayment of $613,075. Due to the inaccuracy of the percentage ra...

Finding 2024-002: Matching Major Federal Program: Federal Transit Cluster Compliance Requirements: Allowable Costs and Cost Principles, Cash Management, Matching Response: Concur: An inaccurate reimbursement rate was applied causing overpayment of $613,075. Due to the inaccuracy of the percentage rate applied in this drawdown, Trinity Metro will actively reinforce its internal control processes to ensure detailed reviews related to cost reimbursement rates are accurately identified monthly by those who are authorized to process drawdowns. Implementation will take place immediately. Steps that will be taken include: 􀁸 Dual-Approval Process for Reimbursement Requests: Both the Grants Department and Accounting will confirm the accuracy of the reimbursement rate before submission. 􀁸 Grant Agreement Review Process: Both the Grants Department and Accounting will jointly review grant agreements before submitting reimbursement requests to ensure that the correct rate if applied. Date of Completion: This action plan will go into effect immediately. Person Responsible to Ensure Completion: Contact Person: Greg Jordan, Chief Financial Officer Contact Person: Eva Williams, Director of Budget and Grants, Finance

View Audit 346790 Questioned Costs: $1

Finding 528726 (2024-004)

Material Weakness 2024

Evansdale Municipal Housing Authority

IA

HUD Housing Programs Internal Control / Segregation of Duties Allowable Costs / Cost Principles

2024-004 Activities Allowed - Management Agrees with Finding. EHMA will formally adopt an entity wide budget for the Fiscal Year beginning July 1, 2025 to include the Housing Choice Voucher (HCV) Program and revenue for reimbursement for shared expenses with Green Roof Properties. Additionally, the...

2024-004 Activities Allowed - Management Agrees with Finding. EHMA will formally adopt an entity wide budget for the Fiscal Year beginning July 1, 2025 to include the Housing Choice Voucher (HCV) Program and revenue for reimbursement for shared expenses with Green Roof Properties. Additionally, the Board of Directors for Green Roof Properties will adopt a budget for the upcoming FY. EMHA will also work with the fee accountant to incorporate the adopted budget and report on variances into the monthly financial reports they produce. Furthermore, the Board will be provided a breakdown of the allocation of expenses to each program when presenting disbursements for their approval monthly.

View Audit 346789

Finding 528723 (2024-002)

Significant Deficiency 2024

North Miami Community Schools

IN

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303 § 200.430

Context: For 4 selections, in a sample of 40 payroll transactions, the School Corporation did not have time and effort logs to support the portion of the employees’ time charged to the grant. The employees’ time was split with a non-federal fund; however, the School Corporation did not have support ...

Context: For 4 selections, in a sample of 40 payroll transactions, the School Corporation did not have time and effort logs to support the portion of the employees’ time charged to the grant. The employees’ time was split with a non-federal fund; however, the School Corporation did not have support for the allocation of the time charged to the ESSER III fund. The sample amount charged to the grant for split-funded employees without time and effort logs was $1,375. Contact Person Responsible for Corrective Action: Serena Francis, Business Manager Contact Phone Number: 765-985-3891 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We will implement time and effort logs for all split-funded employees. Currently we do not have any split funded employees. Anticipated Completion Date: 3/1/2025

View Audit 346755 Questioned Costs: $1

Finding 528722 (2024-001)

Significant Deficiency 2024

Froedtert Health, Inc. and Affiliates

WI

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

Corrective Actions Relating to Federal Awards: Finding 2024 001 Lack of review and approval of Time and Effort Reporting Corrective Actions Manual processes will be ...

Corrective Actions Relating to Federal Awards: Finding 2024 001 Lack of review and approval of Time and Effort Reporting Corrective Actions Manual processes will be reinforced regarding time and effort reporting (T/E) and Operations (Ops) will be instructed to hold each drawdown until all processes are completed and approved by the Grant Program Manager. Grant Program Manager will also conduct more frequent internal monitoring of completeness of records, and create an e-learning for all team members involved in the grant process regarding the steps that need to be followed. The Froedtert ThedaCare Health (FTCH) compliance team has created a proposal to implement a Grant Management Software solution. The software solution will have mechanisms for facilitating automated and streamlined processes to support time and effort documentation requirements. Specific actions to be taken include: Party Responsible Laurie Moore, Grant Program Manager Corrective Action Reinforce T/E and implement hold practice with each Ops owner expensing salaries Anticipated Completion Date April 1, 2025 Party Responsible Laurie Moore, Grant Program Manager Corrective Action Increase internal monitoring frequency for grants expensing salaries Anticipated Completion Date Beginning April 15, 2025 and ongoing thereafter Party Responsible Laurie Moore, Grant Program Manager Corrective Action Create e-learning Anticipated Completion Date Create Learning: May 1, 2025 Implementation: June 1, 2025 (If not able to do e-learn, will publish PowerPoint)

View Audit 346753

Corrective Action Plans

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