Corrective Action Plans

Finding 395241 (2023-050)

Significant Deficiency 2023

RI

Questioned Costs Allowable Costs / Cost Principles

Finding 2023-050 – Corrective Action Plan In agreement with this staying in FY2023. As discussed, this reconciliation, with exception of outstanding FEMA projects which are anticipated to be only management costs, will be completed by the end of FY2024. All adjustments should be completed in FY20...

Finding 2023-050 – Corrective Action Plan In agreement with this staying in FY2023. As discussed, this reconciliation, with exception of outstanding FEMA projects which are anticipated to be only management costs, will be completed by the end of FY2024. All adjustments should be completed in FY2024 to resolve the finding. As we agreed, I will create a SharePoint folder, upload the reconciliation, and share it with OAG once the Controller has reviewed. Anticipated Completion Date: July 31, 2024 Contact Person: Brianna Ruggiero, Chief of Strategic Planning, Monitoring & Evaluation, Department of Administration brianna.ruggiero@doa.ri.gov

View Audit 305097 Questioned Costs: $1

Finding 395226 (2023-046)

Material Weakness 2023

State of Rhode Island

RI

Allowable Costs / Cost Principles Eligibility Material Weakness

Finding 2023-046 – Corrective Action Plan As a result of the USDOE review, RIDE has made the necessary changes to the redistribution of unspent funds. Anticipated Completion Date: The corrected process for redistributing unspent funds from prior years was communicated to the field during the FY24 ...

Finding 2023-046 – Corrective Action Plan As a result of the USDOE review, RIDE has made the necessary changes to the redistribution of unspent funds. Anticipated Completion Date: The corrected process for redistributing unspent funds from prior years was communicated to the field during the FY24 Perkins Launch Webinar on June 8, 2023. The, corrected calculation redistribution was calculated and implemented on November 27, 2023, when the FY23 funds were redistributed. Contact Person: Mark Dunham, Chief Financial Officer, Department of Elementary & Secondary Education mark.dunham@ride.ri.gov

View Audit 305097

Finding 395225 (2023-045)

Significant Deficiency 2023

State of Rhode Island

RI

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

Finding 2023-045 – Corrective Action Plan This error was identified with the USDOE as part of the monitoring in May 2023. All prior years were correct – this was a one-time error in the calculation spreadsheet. As a result, the USDOE did not believe this occurrence rose to the level of a finding ...

Finding 2023-045 – Corrective Action Plan This error was identified with the USDOE as part of the monitoring in May 2023. All prior years were correct – this was a one-time error in the calculation spreadsheet. As a result, the USDOE did not believe this occurrence rose to the level of a finding – but rather a procedural suggestion to have the calculation spreadsheet reviewed as part of an internal control procedure. Although the issue was discovered in May 2023, the USDOE did not feel the corrections was necessary to be implemented prior to June 30, 2023, as suggested by RIDE. The rationale was due to a projection of a large amount of unexpended FY23 funding - prior to redistributing the unexpended funds, the correct allocation calculation would be applied which would correct most of the previous allocations. Anticipated Completion Date: The correct allocation calculation was applied to the FY2023 Perkins Secondary funds on June 6, 2023. Contact Person: Mark Dunham, Chief Financial Officer, Department of Elementary & Secondary Education mark.dunham@ride.ri.gov

View Audit 305097

Finding 395223 (2023-044)

Significant Deficiency 2023

State of Rhode Island

RI

Internal Control / Segregation of Duties Subrecipient Monitoring Allowable Costs / Cost Principles

Finding 2023-044 – Corrective Action Plan 2023-044a – RIDE has developed written policies and procedures for the maintenance of AcceleGrants user accounts that will have all inactive users removed after 12 months of inactivity. Anticipated Completion Date: October 31, 2024 2023-044b – RIDE financ...

Finding 2023-044 – Corrective Action Plan 2023-044a – RIDE has developed written policies and procedures for the maintenance of AcceleGrants user accounts that will have all inactive users removed after 12 months of inactivity. Anticipated Completion Date: October 31, 2024 2023-044b – RIDE finance and IT offices will review the user complementary controls noted in the vendors most currently available SOC2 report and implement suggested controls that are deemed appropriate, reasonable, and necessary by the joint RIDE team. RIDE will have this finding resolved by December 31,2024. Anticipated Completion Date: December 31, 2024 2023-044c – Finance and IT at RIDE are working together to determine the correct schedule for regular IT risk assessments. The departments are also in the process of reviewing the disaster recovery plans for the vendor, and a vendor management plan. Anticipated Completion Date: December 31, 2024 Contact Person: Mark Dunham, Chief Financial Officer, Department of Elementary & Secondary Education mark.dunham@ride.ri.gov

View Audit 305097

Finding 395208 (2023-039)

Significant Deficiency 2023

State of Rhode Island

RI

Questioned Costs Allowable Costs / Cost Principles § 200.430

Finding 2023-039 – Corrective Action Plan Auditee Views: The charging of a former employee’s payroll costs in full to SFRF for five pay periods after the employee separated from service in the Pandemic Recovery Office (PRO) was not due to any errors or omissions on the part of PRO. PRO never inclu...

Finding 2023-039 – Corrective Action Plan Auditee Views: The charging of a former employee’s payroll costs in full to SFRF for five pay periods after the employee separated from service in the Pandemic Recovery Office (PRO) was not due to any errors or omissions on the part of PRO. PRO never included this employee on the Master Time Sheet for the office in any of these pay periods nor did PRO review and approve the timesheets of this employee during the five pay periods in question. All necessary actions were taken by PRO to demonstrate that the employee in question was no longer an employee of PRO and the failure to pay this employee from the proper account (not SFRF) lies with the entity that is responsible for the processing of the Department of Administration’s payroll and not PRO. The employee within the Division of Purchases was a Division of Purchases FTE that was dedicated to SFRF. SFRF was used to pay this employee, but the employee did not appear on the Pandemic Recovery Office’s (PRO) Master Time Sheet because they were not a PRO FTE. This employee did show up on the Division of Purchases Master Time Sheet and their timesheets were reviewed and approved by Division of Purchases supervisory staff to ensure that only time and effort dedicated to SFRF were paid for by SFRF. The Director of PRO acknowledges that they had a responsibility to review and approve the timesheet of this employee and did not do so. It would not be possible, however, for PRO to include this employee on PRO’s Master Time Sheet as the employee was not an FTE in PRO. The current policies relating to timesheet collection are not within the control of the Pandemic Recovery Office (PRO). PRO is an office within the Department of Administration and adheres to the timesheet protocols for the department, including, but not limited to, timesheet collection. As part of these departmental protocols, every employee must submit an amended timesheet on the Monday following the workweek for which the timesheet is submitted to accurately reflect the actual hours worked should that be different from those recorded on the original timesheet submission. Amended timesheets are reviewed by the Director of PRO for accuracy before final submission. Thus, PRO supervisory reviews of time and effort reporting are accurate and complete under current DOA time sheet protocols. Corrective Actions: Request report from payroll team and conduct regular reconciliation and monitoring of payroll charges to PRO records to improve documentation and support for personnel costs charged to federal programs. The State’s new Enterprise Resource Planning (ERP) system will have improved approval controls and timeliness of reporting for time and effort of employees. Implementation of the ERP system should resolve any other issues that impact time and effort reporting by employees and the subsequent review of such time and effort reporting by PRO supervisory staff. Anticipated Completion Date: July 1, 2025 Contact Person: Paul L. Dion, Ph.D., Director, Pandemic Recovery Office, Department of Administration paul.l.dion@doa.ri.gov

View Audit 305097 Questioned Costs: $1

Finding 395203 (2023-037)

Significant Deficiency 2023

State of Rhode Island

RI

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.403

Finding 2023-037 – Corrective Action Plan Auditee Views: PRO met with the Department of Housing and the legal services vendors. The Department of Housing is collecting backup documentation for the vendors to support payment. This has been shared with PRO via SharePoint. The Department may also...

Finding 2023-037 – Corrective Action Plan Auditee Views: PRO met with the Department of Housing and the legal services vendors. The Department of Housing is collecting backup documentation for the vendors to support payment. This has been shared with PRO via SharePoint. The Department may also request additional backup documentation from the vendors to further support these costs. Corrective Action: Obtain additional documentation from the legal services vendors and maintain SharePoint to ensure PRO has access to supporting documentation. Anticipated Completion Date: Completed and Ongoing Contact Person: Tara Booker, Executive Director of Homelessness and Community Supports, Department of Housing tara.booker@housing.ri.gov

View Audit 305097 Questioned Costs: $1

Finding 395195 (2023-033)

Significant Deficiency 2023

State of Rhode Island

RI

Allowable Costs / Cost Principles § 200.430

Finding 2023-033 – Corrective Action Plan RIDOH agrees with the finding and recommendation. Corrective Actions: 1. Complete a SFY23 Qtr2 reconciliation adjustment for the individual discovered to not have had charges reconciled according to time reported. This is possible because the relevant fund...

Finding 2023-033 – Corrective Action Plan RIDOH agrees with the finding and recommendation. Corrective Actions: 1. Complete a SFY23 Qtr2 reconciliation adjustment for the individual discovered to not have had charges reconciled according to time reported. This is possible because the relevant funding sources still are open; this will resolve the Questioned Costs for ELC. Anticipated Completion Date: April 30, 2024 2. Review and improve RIDOH internal Time and Effort Reporting policies and procedures and provide training to staff and supervisors to assure all staff understand requirements for dual-signatures on all Time and Effort reports. Anticipated Completion Date: September 30, 2024 3. Review and improve Time and Effort Reconciliation policies and procedures and provide training to all staff that prepare Time and Effort Reconciliation adjustments, to assure all finance staff understand the procedures for appropriately assessing Time Sheet Workbooks and the need for adjustments. Anticipated Completion Date: June 30, 2024 4. Develop and implement appropriate internal controls to test and monitor if compliance with revised Time and Effort policies and procedures is being achieved. Anticipated Completion Date: December 31, 2024 5. Assess the Department-wide usage of generalized time sheet Programs/Activities, including Departmental or Division Management & Leadership, Finance & Operations, and/or Administrative Assistance. Develop strategies to minimize use of these categories by staff charged to federal grants and to appropriately document time charged to grants. Anticipated Completion Date: September 30, 2024 6. Implement processes to add specific descriptions of work performed under any activation of the Incident Command System (ICS) to the Time Sheet Workbooks of any staff participating in an ICS activation (each workbook will be edited manually). The ICS placeholders cannot be eliminated entirely due to the need to have an immediate way to record work for an emergency response situation. Anticipated Completion Date: June 30, 2024 Contact Persons: Alisha Colella, Chief Financial Officer, Rhode Island Department of Health alisha.colella@health.ri.gov Carla Lundquist, Deputy CFO / Federal Grants Manager, Rhode Island Department of Health carla.lundquist@health.ri.gov

View Audit 305097

Finding 395194 (2023-032)

Significant Deficiency 2023

State of Rhode Island

RI

Allowable Costs / Cost Principles Subrecipient Monitoring Eligibility

Finding 2023-032 – Corrective Action Plan RIDOH agrees with the finding and recommendation. This finding is centered around some local agency staff being inactive for longer periods of time (60+ days) and the security risk around them not being terminated or made inactive in our Crossroads system....

Finding 2023-032 – Corrective Action Plan RIDOH agrees with the finding and recommendation. This finding is centered around some local agency staff being inactive for longer periods of time (60+ days) and the security risk around them not being terminated or made inactive in our Crossroads system. While RI WIC is routinely notified of terminations and transfers of local agency staff, there are instances of people with varying degrees of access going over 60 days without accessing the system. It is sometimes due to a local agency staff person who is in more of an administrator role and not routinely working in the Crossroads system. RI WIC will review policies and procedures regarding user access to the Crossroads System and will work to strengthen and monitor controls for system access. Policies and procedures will be updated as needed, and internal controls will be implemented and documented. Anticipated Completion Date: December 31, 2024 Contact Persons: Ann Barone, Chief, Office of Women, Infants & Children, Rhode Island Department of Health ann.barone@health.ri.gov Anthony Manzi, WIC Fiscal Manager, Rhode Island Department of Health anthony.manzi@health.ri.gov

View Audit 305097

Finding 395193 (2023-031)

Significant Deficiency 2023

State of Rhode Island

RI

Questioned Costs Allowable Costs / Cost Principles Eligibility

Finding 2023-031 – Corrective Action Plan RIDOH agrees with the finding and recommendation. The RI WIC Program was cited by USDA for this issue over a year ago. The issue was caused by the Crossroads MIS system rounding up the calculation for converting formula upon issuance, resulting in over iss...

Finding 2023-031 – Corrective Action Plan RIDOH agrees with the finding and recommendation. The RI WIC Program was cited by USDA for this issue over a year ago. The issue was caused by the Crossroads MIS system rounding up the calculation for converting formula upon issuance, resulting in over issuance in certain situations. RI WIC immediately changed the calculation and responded to the USDA finding with implementing an updated policy and changes to the system. On December 15, 2023, RI WIC received a response from USDA stating that the finding was closed. Anticipated Completion Date: Completed December 15, 2023 Contact Person: Anthony Manzi, WIC Fiscal Manager, Rhode Island Department of Health anthony.manzi@health.ri.gov

View Audit 305097 Questioned Costs: $1

Finding 395176 (2023-002)

None 2023

The Shaw University, Inc.

NC

Student Financial Aid Allowable Costs / Cost Principles Reporting

Name of Responsible Individual: Director of Financial Aid (Dr. OJ Ifegwu) Vice President of Enrollment Management (Dr. Stacey Sowell) Corrective Action: The University concurs with this finding. The CARES Act allowed FWS funds to be transferred above the 10% threshold to SEOG. This program expired ...

Name of Responsible Individual: Director of Financial Aid (Dr. OJ Ifegwu) Vice President of Enrollment Management (Dr. Stacey Sowell) Corrective Action: The University concurs with this finding. The CARES Act allowed FWS funds to be transferred above the 10% threshold to SEOG. This program expired on May 11, 2023. The documentation for this program can be found on fsapartners.ed.gov, communication CB-22-13 and is dated August 1, 2022. The University did not complete the form in COD for this extended portion of the CARES Act. However, it was properly reported on the FISAP. This program has expired and the University will be at or below the 10% threshold going forward. Anticipated Completion Date: June 30, 2024

View Audit 305066

Finding 395146 (2023-003)

Material Weakness 2023

Baltimore City Public School System

MD

Questioned Costs Student Financial Aid Allowable Costs / Cost Principles § 200.303 § 200.430

2023-003 Allowable Cost- Payroll Recommendation We recommend that the schools develop internal controls and procedures to ensure the documentation is consistently maintained and readily available to support compliance with grantor’s requirements. Explanation of disagreement with audit finding: There...

2023-003 Allowable Cost- Payroll Recommendation We recommend that the schools develop internal controls and procedures to ensure the documentation is consistently maintained and readily available to support compliance with grantor’s requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: 1. Requirements to support documentation of payroll expenditures will be reviewed with school staff annually as part of grant support visits, resource materials provided and other technical assistance sessions. 2. As part of Spring 2024 site visits to be completed prior to June 30, 2024, Title I specialists will review with school staff requirements for documentation to support payroll expenditures using Title I funds. Documentation of stipend and temporary staff payroll will be collected and saved in the school’s grant monitoring folder. This activity will also occur in September 2024 for summer stipend/temp staff payments. 3. Charter schools utilizing Title II and/or Title IV funds will continue to participate in twice annual monitoring by the Office of Data Monitoring and Compliance to review support documentation for any stipend/temporary staff payments. 4. Schools leveraging ESSER funds in SY23/24 for stipend/temporary staff payments will be requested to upload support documentation to a district established SharePoint site prior to June 30, 2024. 5. By April 30, 2024 requirements for payroll expenditure documentation will be reviewed with district offices implementing grant funded district initiatives. These meetings include Title I, Title II, Title III, Title IV, Perkins and COVID relief grant funds. All district offices will be required to save support documentation for stipend and temporary staff payments for district level and/or district coordinated activities to a SharePoint folder to ensure accessibility for future monitoring activities. The district staff person from the Office of Data Monitoring and Compliance assigned to support the federal grant will review uploaded materials to ensure the documentation supports payroll expenditures. Name(s) of the contact person(s) responsible for corrective action: Kimberly Hoffmann Planned completion date for corrective action plan: June 2024.

View Audit 305063 Questioned Costs: $1

Finding 395088 (2023-003)

Material Weakness 2023

City of South Portland, Maine

ME

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Management’s Response/Corrective Action Plan: The School Department has had turnover in positions that have had oversight and direct involvement in this process. In some cases, the established process was followed as constructed; however, in others, gaps in coverage are clearly exposed. The School D...

Management’s Response/Corrective Action Plan: The School Department has had turnover in positions that have had oversight and direct involvement in this process. In some cases, the established process was followed as constructed; however, in others, gaps in coverage are clearly exposed. The School Department agrees that the management of important documents has been inconsistent. In the future, the School Department will be assigning the management of these documents to positions where turnover is less likely to occur and a more consistent process is maintained.

View Audit 305015

Finding 395087 (2023-004)

Material Weakness 2023

City of South Portland, Maine

ME

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Management’s Response/Corrective Action Plan: The School Department has had turnover in positions that have had oversight and direct involvement in this process. In some cases, the established process was followed as constructed; however, in others, gaps in coverage are clearly exposed. The School D...

Management’s Response/Corrective Action Plan: The School Department has had turnover in positions that have had oversight and direct involvement in this process. In some cases, the established process was followed as constructed; however, in others, gaps in coverage are clearly exposed. The School Department agrees that the management of important documents has been inconsistent. In the future, the School Department will be assigning the management of these documents to positions where turnover is less likely to occur and a more consistent process is maintained.

View Audit 305015

Finding 395042 (2023-003)

Material Weakness 2023

The Institute of World Politics

DC

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

Identifying Number: Finding No. 2023-003: Documentation of Internal Controls Internal Control over Compliance Material Weakness Finding: Audit procedures noted controls identified by management over material compliance requirements lacked sufficient documentation to conclude application of contro...

Identifying Number: Finding No. 2023-003: Documentation of Internal Controls Internal Control over Compliance Material Weakness Finding: Audit procedures noted controls identified by management over material compliance requirements lacked sufficient documentation to conclude application of controls is in place. Corrective Actions Taken or Planned: Responsible Official: T.J. Snowden (Director of Financial Aid), Walter Brown (CFO) Anticipated Completion Date: 05/30/2024 View of Responsible Individuals: Management agrees with the assessment and the finding. Management will identify what controls need to be in place to ensure federal compliance requirements for Student Financial Aid are in place. These controls will include manual or electronic signoff to exhibit proper execution of controls.

View Audit 304975

Finding 395041 (2023-002)

Material Weakness 2023

The Institute of World Politics

DC

Student Financial Aid Allowable Costs / Cost Principles Material Weakness

Identifying Number: Finding No. 2023-002: Special Tests – Enrollment Reporting and Gramm-Leach-Bliley Act Compliance/Material Weakness Finding: Instances of noncompliance have been identified around major compliance requirements Enrollment Reporting and Gramm-Bleach-Bliley Act, which are both part...

Identifying Number: Finding No. 2023-002: Special Tests – Enrollment Reporting and Gramm-Leach-Bliley Act Compliance/Material Weakness Finding: Instances of noncompliance have been identified around major compliance requirements Enrollment Reporting and Gramm-Bleach-Bliley Act, which are both part of special tests identified in the 2023 Compliance Supplement. ¬ Corrective Actions Taken or Planned: Responsible Official: Iman Riddick, Registrar, Dean Lane, Chief Information Officer (CIO) Anticipated Completion Date: 06/30/2024 View of Responsible Individuals: Management agrees with the assessment and finding. Dean Lane, CIO, will review the annual updates to the Student Financial Assistance Cluster within the OMB Compliance Supplement to ensure the Institute has policies, procedures, and controls in place for all required compliance requirements. For the noncompliance identified around the Gramm-Leach Bliley Act, the Institute will ensure compliance by establishing a formal written policy that will be created by Dean Lane, CIO, that addresses all required elements for a written information security program listed in the OMB Compliance Supplement. The CFO will review the policy once completed to ensure all required elements within the Compliance Supplement are included. For the noncompliance identified around the Enrollment Reporting special test, the Institute plans to have the Registrar attend comprehensive trainings around enrollment reporting offered by the National Student Clearinghouse (NSC) to further educate and enhance their understanding around the enrollment reporting compliance requirement. In addition, the Institute will have each month’s enrollment data submission by the Registrar to the National Student Clearinghouse reviewed by the Director of Financial Aid to verify completeness, accuracy, and timeliness of reporting. This will allow the Institute to correct any inaccurate reporting and verify timely submissions.

View Audit 304975

Finding 395037 (2024-001)

None 2023

City of Ashland

KY

HUD Housing Programs Special Tests & Provisions Allowable Costs / Cost Principles

Administrator will review with staff agency Administrative Plan in accordance to CFR 982.2(b) in regards to policies and procedures for application documentation of preferences.

View Audit 304973

Finding 395035 (2023-009)

None 2023

Florida Rural Legal Services, Inc.

AL

Allowable Costs / Cost Principles Special Tests & Provisions

This finding is related to activities on our Legal Services Corporation Basic Field Grant. For each new employee added to our organization, our onboarding process includes a requirement of a signed priority statement be placed in our employee’s personnel file. FRLS has also implemented a checklist o...

This finding is related to activities on our Legal Services Corporation Basic Field Grant. For each new employee added to our organization, our onboarding process includes a requirement of a signed priority statement be placed in our employee’s personnel file. FRLS has also implemented a checklist of required documentation before every case closure to be reviewed by the Regional Managing Attorneys and Advocacy Director. This includes the required priority statement Upon closure of a case file, the assigned advocate and Regional Managing Attorney will then attest that a case file contains all necessary documentation for compliance. A review of the checklist and case files will be done by the Advocacy Director on a regular basis to ensure compliance. FRLS will undertake a review of this process to ensure that we are in compliance with priority statements for employees involved with cases or other matters. This review will be completed within the next 90 days.

View Audit 304969

Finding 395034 (2023-008)

Significant Deficiency 2023

Florida Rural Legal Services, Inc.

AL

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency § 200.405

This finding is related to activities on our VOCA grants. As was the case in Finding #005, the majority of the exceptions were related to either finding #2 above or were related to the process in place prior to May 2023. Again, in May 2023 FRLS added an electronic transaction approval process via te...

This finding is related to activities on our VOCA grants. As was the case in Finding #005, the majority of the exceptions were related to either finding #2 above or were related to the process in place prior to May 2023. Again, in May 2023 FRLS added an electronic transaction approval process via teams, that documents approvals for all our AP, AR and other transactions initiated by our accounting staff. These are reviewed and approved by the CFO before being posted into the GL. It was also noted that our process of allocating costs from our overhead cost centers to our various grants, was not fully documented. The CFO will undertake a review of this process to ensure that we are in compliance with allowable cost documentation requirements. We will also review and update our documentation of allocations and ensure that each month’s allocation is properly approved. This review will be completed within the next 90 days.

View Audit 304969 Questioned Costs: $1

Finding 395031 (2023-005)

Material Weakness 2023

Florida Rural Legal Services, Inc.

AL

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

This finding is related to activities on our VOCA grants. As was the case in Finding #004, the majority of the exceptions were related to either finding #2 above or were related to the process in place prior to May 2023. Again, in May 2023 FRLS added an electronic transaction approval process via te...

This finding is related to activities on our VOCA grants. As was the case in Finding #004, the majority of the exceptions were related to either finding #2 above or were related to the process in place prior to May 2023. Again, in May 2023 FRLS added an electronic transaction approval process via teams, that documents approvals for all our AP, AR and other transactions initiated by our accounting staff. These are reviewed and approved by the CFO before being posted into the GL. It was also noted that our process of allocating costs from our overhead cost centers to our various grants, was not fully documented. The CFO will undertake a review of this process to ensure that we are in compliance with allowable cost documentation requirements. We will also review and update our documentation of allocations and ensure that each month’s allocation is properly approved. This review will be completed within the next 90 days.

View Audit 304969

Finding 395030 (2023-004)

Material Weakness 2023

Florida Rural Legal Services, Inc.

AL

Questioned Costs Allowable Costs / Cost Principles Material Weakness

This finding is related to activities in our Legal Services Basic Field Grant. In reviewing the testing for this finding, the majority of the exceptions were related to either finding #2 above or were related to the process in place prior to May 2023. Again, in May 2023 FRLS added an electronic tran...

This finding is related to activities in our Legal Services Basic Field Grant. In reviewing the testing for this finding, the majority of the exceptions were related to either finding #2 above or were related to the process in place prior to May 2023. Again, in May 2023 FRLS added an electronic transaction approval process via teams, that documents approvals for all our AP, AR and other transactions initiated by our accounting staff. These are reviewed and approved by the CFO before being posted into the GL. The CFO will undertake a review of this process to ensure that we are in compliance with allowable cost documentation requirements. This review will be completed within the next 90 days.

View Audit 304969 Questioned Costs: $1

Finding 395006 (2023-004)

Material Weakness 2023

National Organization for Victim Assistance, Inc.

VA

Allowable Costs / Cost Principles Material Weakness

2023-004 Proper Approval of Expenditures We have implemented a new electronic timesheet system. Our Director of Finance will review system reports monthly to ensure proper supervisory review and sign-offs have occurred.

View Audit 304930

Finding 395005 (2023-003)

Material Weakness 2023

National Organization for Victim Assistance, Inc.

VA

Reporting Allowable Costs / Cost Principles

2023-003 Federal Grant Policies and Procedures We will develop formal policies and procedures over federal funding administration. This will include processes and controls over the preparation and approval of the SEFA. We will present the policies and procedures to our Board of Directors for approva...

2023-003 Federal Grant Policies and Procedures We will develop formal policies and procedures over federal funding administration. This will include processes and controls over the preparation and approval of the SEFA. We will present the policies and procedures to our Board of Directors for approval.

View Audit 304930

Finding 395001 (2023-002)

None 2023

Legal Aid Society of Mid-New York, Inc.

NY

Allowable Costs / Cost Principles

The Executive Director will reinforce the importance of timely completion and review of timecards with all employees.

View Audit 304918

Finding 394955 (2023-002)

Material Weakness 2023

Central Vermont Supervisory Union #68

VT

Allowable Costs / Cost Principles § 200.430

The Director of Finance and Operations will work with staff to ensure that proper documentation is provided and approved, per CVSU process / procedures, for every invoice: not just ESSER related. Chris Locarno, Director of Finance and Operations, is responsible for implementing this corrective acti...

The Director of Finance and Operations will work with staff to ensure that proper documentation is provided and approved, per CVSU process / procedures, for every invoice: not just ESSER related. Chris Locarno, Director of Finance and Operations, is responsible for implementing this corrective action plan. We plan to rectify all actions by June 30, 2024

View Audit 304816

Finding 394950 (2023-002)

None 2023

Southwestern Adventist University

TX

Questioned Costs Allowable Costs / Cost Principles

Corrective Action: The University has put in place a two-step process to ensure time and effort is correctly charged to the appropriate account. 1. All new hires and payroll allocation changes will be required to go through the payroll e-mailing group (staffpayroll@swau.edu ) to ensure changes ...

Corrective Action: The University has put in place a two-step process to ensure time and effort is correctly charged to the appropriate account. 1. All new hires and payroll allocation changes will be required to go through the payroll e-mailing group (staffpayroll@swau.edu ) to ensure changes are implemented correctly. 2. Sponsored Projects Administration and the Business office will conduct periodic reviews to ensure personnel costs are being properly allocated. Contact Person: Gabriel Morales-Burgos, Assistant Vice President for Financial Administration Completion Date: Completed, approval finalized on 4/23/24

View Audit 304813 Questioned Costs: $1

Corrective Action Plans

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