Corrective Action Plans

Finding 393935 (2023-001)

Significant Deficiency 2023

CA

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.403 § 200.430

Agency will implement as after-the-fact review for salaried employees. Timecards are actual time worked on project as instructed by Cal OES. Paycor allocations (which are budgeted allocations) are driving the salaried employees' allocations to the labor distribution report. Salaried employees, regar...

Agency will implement as after-the-fact review for salaried employees. Timecards are actual time worked on project as instructed by Cal OES. Paycor allocations (which are budgeted allocations) are driving the salaried employees' allocations to the labor distribution report. Salaried employees, regardless of their time worked, are allocated 86.67 hours per pay period and by percentage of their labor allocation. Agency will review timecards to labor distribution and make the necessary adjustments after posting the Payroll Import by creating a journal entry to ensure that the project is charged accurately. Timecards are never altered as they are approved with 2 approvals.

View Audit 304111

Finding 393934 (2023-002)

Significant Deficiency 2023

Family Services of Tulare County, Inc.

CA

Allowable Costs / Cost Principles § 200.430

Agency will ensure that payroll time sheets are correct prior to processing and importing payroll. If an error on time sheet is found, employee and manager will be notified for employee to make correction. If the error is caught after payroll is processed a Journal Entry will be processed with prope...

Agency will ensure that payroll time sheets are correct prior to processing and importing payroll. If an error on time sheet is found, employee and manager will be notified for employee to make correction. If the error is caught after payroll is processed a Journal Entry will be processed with proper documentation and approval.

View Audit 304111

Finding 393932 (2023-001)

Material Weakness 2023

Willcox Unified School District No. 13

AZ

Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness

Finding Number: 2023‐001 Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Number: 84.425U Contact Person: Kevin Davis, Superintendent & Business Manager Anticipated Completion Date: July 15, 2024 Planned Corrective Action: This finding related to federal grants,...

Finding Number: 2023‐001 Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Number: 84.425U Contact Person: Kevin Davis, Superintendent & Business Manager Anticipated Completion Date: July 15, 2024 Planned Corrective Action: This finding related to federal grants, specifically ESSER Funds was due to changing requirements in the program, the newness of the ESSER grants, and lack of training for our grants manager as they are also new to the position. Additional grants training will be conducted for this individual and be completed by July 15, 2024. As our ESSER grants have been expended and completion reports finalized by Grants Management, with no issues or errors found, this should not be an issue in the future.

View Audit 304097

Finding 393929 (2023-001)

None 2023

Legal Aid Bureau, Inc.

MD

Allowable Costs / Cost Principles § 200.303 § 200.430

Response to Deficiency: Concur. The control has been added effective January 1, 2024. Corrective Action Plan: The current process has been modified to add internal audit to process for adding grant codes to allocation tables. Audit will be conducted by staff accountant who is not a part of the code...

Response to Deficiency: Concur. The control has been added effective January 1, 2024. Corrective Action Plan: The current process has been modified to add internal audit to process for adding grant codes to allocation tables. Audit will be conducted by staff accountant who is not a part of the code input process. Internal auditor will review allocation tables to ensure new grant codes are properly included and communicate compliance to requestor and the CFO. Preventative Action Plan: All finance team members will be retrained regarding addition to the current process. Responsbile Personnel: Priya Sarathy, Chief Financial Officer Date: 4/11/2024

View Audit 304090

Finding 393907 (2023-004)

Material Weakness 2023

YWCA West Central Michigan

MI

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

The YWCA will implement the following changes in its accounting procedures: 1. Journal entries will be drafted by the Staff Accountant and reviewed by the CFO prior to being posted to the general ledger. The end-of-month-journal-entry spreadsheets will have spaces added for the CFO to indicate appr...

The YWCA will implement the following changes in its accounting procedures: 1. Journal entries will be drafted by the Staff Accountant and reviewed by the CFO prior to being posted to the general ledger. The end-of-month-journal-entry spreadsheets will have spaces added for the CFO to indicate approval and date approved. 2. Payroll registers will be reviewed by the CFO each payroll. The end-of-month payroll entry (which encompasses all the payroll entries for the month) will be reviewed by the CFO prior to being uploaded to the MIP accounting software. 3. All invoices will be approved by the appropriate program director and account distribution will be reviewed by the CFO prior to entry into the accounts payable system. 4. Percentages used to allocate expenses across grants will be reviewed and updated annually at the beginning of the fiscal year. The allocation will be approved by the CEO. 5. Matching amounts for grants will be tracked and documented with supporting documentation by the Director of Finance and saved in the appropriate folder within the Finance SharePoint folder.

View Audit 304072

Finding 393880 (2023-010)

Material Weakness 2023

YWCA West Central Michigan

MI

Questioned Costs Cash Management Period of Performance § 200.305

The YWCA will implement the following changes in its accounting procedures. 1. The Staff Accountant will review the period each expenditure is related to and record the invoice to the appropriate period when entering it into accounts payable. The month and year will be noted on the invoice. 2. The C...

The YWCA will implement the following changes in its accounting procedures. 1. The Staff Accountant will review the period each expenditure is related to and record the invoice to the appropriate period when entering it into accounts payable. The month and year will be noted on the invoice. 2. The CFO will review the month and year noted by the Staff Accountant prior to entry into accounts payable.

View Audit 304072 Questioned Costs: $1

Finding 393864 (2023-006)

Material Weakness 2023

YWCA West Central Michigan

MI

Questioned Costs Period of Performance Allowable Costs / Cost Principles

The YWCA will implement the following changes in its accounting procedures: 1. The Staff Accountant will review the period each expenditure is related to and record the invoice to the appropriate period when entering it into accounts payable. The month and year will be noted on the invoice. 2. The C...

The YWCA will implement the following changes in its accounting procedures: 1. The Staff Accountant will review the period each expenditure is related to and record the invoice to the appropriate period when entering it into accounts payable. The month and year will be noted on the invoice. 2. The CFO will review the month and year noted by the Staff Accountant prior to entry into accounts payable.

View Audit 304072 Questioned Costs: $1

Finding 393751 (2023-002)

Material Weakness 2023

Ha:san Educational Services, Inc.

AZ

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.333 § 200.430

During the 2022-23 fiscal year, Ha:San had employee turnover in several key management positions and, unfortunately, the 2023 management team was not aware of all charter school finance compliance requirements which resulted in the findings noted in the single audit report. Ha:San has hired a new ma...

During the 2022-23 fiscal year, Ha:San had employee turnover in several key management positions and, unfortunately, the 2023 management team was not aware of all charter school finance compliance requirements which resulted in the findings noted in the single audit report. Ha:San has hired a new management team for the 2023-24 fiscal year who are knowledgeable of charter school finance and compliance requirements and are predicting no repeat findings in the 2023-24 audit. Ha:San and subsidiary will obtain contracts and employment agreements with all staff. Further, a records retention policy will be enforced. Finally, timecards with sufficient detail of federal project participation will have documented approval by the appropriate level of management throughout the year.

View Audit 303915 Questioned Costs: $1

Finding 393696 (2023-004)

Material Weakness 2023

New London Homeless Hospitality Center, Inc.

CT

Allowable Costs / Cost Principles

Finding 2023-004 Internal Controls Over Allowable Costs We will implement an enhanced quarterly review managed by our outside accountant of all government contract income and cost reporting in our accounting system to assure that our cost allocation plan and underlying accounting records are in line...

Finding 2023-004 Internal Controls Over Allowable Costs We will implement an enhanced quarterly review managed by our outside accountant of all government contract income and cost reporting in our accounting system to assure that our cost allocation plan and underlying accounting records are in line and consistent.

View Audit 303835

Finding 393695 (2023-003)

Material Weakness 2023

New London Homeless Hospitality Center, Inc.

CT

Allowable Costs / Cost Principles Cash Management Reporting

Finding 2023-003 REPORTING ALLOWABLE/ALLOCABLE COSTS We have made progress in allocating allowable costs to specific contracts in our accounting system. Last year we implemented a detailed customer/job tracking capacity in QuickBooks and have created a coding system to match all income, payroll cost...

Finding 2023-003 REPORTING ALLOWABLE/ALLOCABLE COSTS We have made progress in allocating allowable costs to specific contracts in our accounting system. Last year we implemented a detailed customer/job tracking capacity in QuickBooks and have created a coding system to match all income, payroll costs and most other types of spending to specific customer/jobs. As the audit indicated, however, we continue to face challenges in properly assigning some shared costs (such as fringe benefits and utilities in shared facilities) to specific contracts in our accounting system. Costs were incurred and supported the operation of the contracts reviewed but we recognize that we need further improvement in how we allocate these costs to individual contracts in our accounting records. We will modify our financial procedures to document our allocation approach for fringe benefits and shared cost. We will also and put new controls in place to monitor cost allocation by contract (where required) on a quarterly basis. All improvements in accounting by customer/job will be implemented for the full fiscal year ended June 30, 2024. Finding 2023-

View Audit 303835

Finding 393693 (2023-001)

Material Weakness 2023

Opp City Board of Education

AL

Questioned Costs Allowable Costs / Cost Principles Special Tests & Provisions § 200.303 § 200.326

Item 2023‐001 – Special Tests and Provisions – Wage Rate Requirements (Repeat) Recommendation: 2 CFR 200.303 requires the non‐Federal entity to “(a) establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the non‐ Federal entity is managing t...

Item 2023‐001 – Special Tests and Provisions – Wage Rate Requirements (Repeat) Recommendation: 2 CFR 200.303 requires the non‐Federal entity to “(a) establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the non‐ Federal entity is managing the Federal statutes, regulations, and the terms and conditions of the Federal award.” 2 CFR 200.326 and 29 CFR Part 5, Labor Standards Provisions Applicable to Contracts Governing Federally Financed and Assisted Construction (DOL Regulations) require the contractor or subcontractor to submit to the nonfederal entity weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payrolls). We recommend the strengthening of controls to ensure the prevailing wage rate clauses are included in the contracts and that certified payrolls are received for each week in which construction work is performed. The Chief School Financial Officer, Linda Harper, should review documentation for inclusion of the prevailing wage rate clauses in construction contracts as part of the bid process prior to expenditures being made. She should also review all invoices received from contractors and subcontractors to ensure that the certified payroll information is received for all weeks for which construction work is performed. Action Taken: Management has reviewed the requirements of 2 CFR Section 200.303 and 2 CFR 200.326 relating to wage rate requirements and agrees with the recommendation. Management has already communicated with all current contractors and subcontractors regarding the wage rate requirements for contracts in progress and has implemented additional procedures for future projects effective January 1, 2023. These additional procedures include the Chief School Financial Officer (CSFO), Linda Harper, reviewing all proposed construction contracts for inclusion of the prevailing wage rate clause as part of the bid process prior to expenditures being made. The CSFO will also review all invoices received from contractors and subcontractors to ensure that the certified payroll information is received for all weeks for which construction work is performed.

View Audit 303828 Questioned Costs: $1

Finding 393687 (2023-001)

Significant Deficiency 2023

Van Andel Institute and Affiliates

MI

Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.405

Finding Number: 2023-001 Condition: VAIA’s controls requiring investigators to monitor expenses, ensure that costs benefitting multiple projects are allocated using a reasonable methodology, as required by Uniform Guidance, and ensure that allocation errors are timely corrected were not supported ...

Finding Number: 2023-001 Condition: VAIA’s controls requiring investigators to monitor expenses, ensure that costs benefitting multiple projects are allocated using a reasonable methodology, as required by Uniform Guidance, and ensure that allocation errors are timely corrected were not supported by adequate training of investigators and their delegates. Planned Corrective Action: VAIA requires laboratory personnel to review and approve monthly Vivarium transactions by protocol, since investigators and their delegates are the only individuals at VAIA in a position to know with certainty how Vivarium costs proportionately benefit multiple funding sources. Following VAIA’s customary review and approval process, VAIA’s internal controls subsequently identified an improperly calculated allocation. Taking swift action, the allocation was corrected, and funds were returned to the Federal Government within 90 days of identifying improper allocation as required by NIH Grants Policy Statement section 7.5. VAIA management disclosed this correction to our external auditors and the award’s Grant Management Officer. VAI’s corrective action plan for Vivarium charges includes the following: - Deploying an automated front-end solution that requires a protocol review and approval by our IACUC office before a protocol is made available for use by individual sponsored projects. - Evaluating additional opportunities to utilize technology to enhance the control environment, particularly with respect to cost allocation of vivarium charges, - Ensuring proper allocation through three meetings per laboratory in 2024 to review Vivarium costs charged to federally sponsored projects. - Providing additional continuing education on cost allocation principles for those making allocation determinations Contact person responsible for corrective action: Craig Reynolds, Vice President for Research Protections Anticipated Completion Date: 12/31/2024

View Audit 303823

Finding 393682 (2023-001)

Material Weakness 2023

Essex North Supervisory Union

VT

Allowable Costs / Cost Principles Procurement, Suspension & Debarment § 200.303

March 27, 2024 CORRECTIVE ACTION PLAN (Concerning Finding 2023-001) Contact Person Responsible for Corrective Action: Beth Drew, Business Administrator Corrective Action: The Essex North Supervisory Union will take the following actions to address finding 2023-001 – Activities Allowed and Allowable ...

March 27, 2024 CORRECTIVE ACTION PLAN (Concerning Finding 2023-001) Contact Person Responsible for Corrective Action: Beth Drew, Business Administrator Corrective Action: The Essex North Supervisory Union will take the following actions to address finding 2023-001 – Activities Allowed and Allowable Costs: 1. Time sheets will be filled out for all hourly employees 2. Contracts will be issued for all employees and returned signed copies required 3. All invoices will be signed off on by the Business Administrator or Superintendent and dated. 4. Every attempt will be made to do a purchase order for all purchases and to be done before the invoice is recevied Anticipated Completion Date: April 1, 2024

View Audit 303821

Finding 393679 (2023-001)

Significant Deficiency 2023

Berlin Retirement Homes, Inc.

MA

Questioned Costs Allowable Costs / Cost Principles

There will be an extra layer of review added to the current approval process for Accounts Payable.

View Audit 303809 Questioned Costs: $1

Finding 393655 (2023-002)

Material Weakness 2023

Salvation Army of Greater St. Louis

MO

Questioned Costs Allowable Costs / Cost Principles § 200.430

Finding 2023-002: Allowable Costs/Cost Principles (Material Weakness and Noncompliance) Condition: For this program, there was no evidence that actual employee time was tracked, reviewed and approved, or that the actual time spent was used as a basis for allocating personnel charges to the grant. ...

Finding 2023-002: Allowable Costs/Cost Principles (Material Weakness and Noncompliance) Condition: For this program, there was no evidence that actual employee time was tracked, reviewed and approved, or that the actual time spent was used as a basis for allocating personnel charges to the grant. In addition, there was no evidence that actual incurred expenditures were used as a basis for allocating indirect costs to the grant using the negotiated indirect cost rate. Corrective Action Planned: • With input from the Human Resources Department, the Social Services Department and the Grant & Contract Accountants, Management will identify a process for timekeeping for all employees that are allocated to grant/contract budgets. • Once the time-keeping process has been determined, the Grant & Contract Manager and the Divisional Contracts & Grants Compliance Manager will work in tandem to document policies and procedures to ensure employee timekeeping, the salary and wage allocations to the grant, and allocation of indirect costs are charged to the grant using an appropriate base. The written policies and procedures will include, but are not limited to, step-by-step instructions for employees and supervisors, a review/approval process, document retention, and a communication plan. Anticipated Completion Date: June 30, 2024 through September 30, 2024 Name of Contact Person Responsible for the Plan: Elizabeth Sergel

View Audit 303805 Questioned Costs: $1

Finding 393578 (2023-002)

Significant Deficiency 2023

Global Communities

MD

Allowable Costs / Cost Principles Reporting § 200.430

Views of Responsible Officials: Management is committed to having a strong internal control structure that supports compliance with both internal and external policies and procedures. A system for continuous monitoring of the salary allocation process in the Ukraine field office will be implemented ...

Views of Responsible Officials: Management is committed to having a strong internal control structure that supports compliance with both internal and external policies and procedures. A system for continuous monitoring of the salary allocation process in the Ukraine field office will be implemented after additional training is provided. We will provide ongoing support and guidance to staff as they implement the newly acquired ERP system. Management will also conduct periodic evaluations to assess the impact of the training program on internal controls surrounding the salary allocation process.

View Audit 303769

Finding 393490 (2023-005)

Material Weakness 2023

City of Elizabeth

NJ

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

The City recognizes the importance of internal controls and plans to enhance procedures to ensure payroll expenditures related to grants are properly captured, documented, and charged to that grant. Covid interruptions with related illnesses, early retirements, and hiring difficulties all contribut...

The City recognizes the importance of internal controls and plans to enhance procedures to ensure payroll expenditures related to grants are properly captured, documented, and charged to that grant. Covid interruptions with related illnesses, early retirements, and hiring difficulties all contribute to a negative impact on productivity.

View Audit 303684 Questioned Costs: $1

Finding 393406 (2023-002)

Significant Deficiency 2023

Catholic Charities, INC

TN

Allowable Costs / Cost Principles

We are in the process of implementing the MACA method for allocating administrative costs going forward. As part of this process, we completed the MACA worksheet provided by SSVF using fiscal year 2023 data. The resulting allowable administrative costs were actually higher than the actual amounts ch...

We are in the process of implementing the MACA method for allocating administrative costs going forward. As part of this process, we completed the MACA worksheet provided by SSVF using fiscal year 2023 data. The resulting allowable administrative costs were actually higher than the actual amounts charged to the grant for fiscal year 2023. We will continue to work with the Veterans Administration to ensure the allocation methodology complies with the SSVF Program Guide.

View Audit 303656

Finding 393392 (2023-003)

Significant Deficiency 2023

Chippewa Hills School District

MI

Allowable Costs / Cost Principles § 200.402

Finding 2023-003 - Corrective Action Plan CHSD - 2022-2023 Audit Findings Finding 2023-003 – ACTIVITIES ALLOWED OR UNALLOWED / ALLOWABLE COST/COST PRINCIPLES Type: Significant Deficiency in Internal Control Program: COVID 19 Education Stabilization Fund (ALN 84.425D– ESSER II Formula, and ALN 84.425...

Finding 2023-003 - Corrective Action Plan CHSD - 2022-2023 Audit Findings Finding 2023-003 – ACTIVITIES ALLOWED OR UNALLOWED / ALLOWABLE COST/COST PRINCIPLES Type: Significant Deficiency in Internal Control Program: COVID 19 Education Stabilization Fund (ALN 84.425D– ESSER II Formula, and ALN 84.425U – ESSER III Formula) Condition: Expenditures charged to the grant were not authorized by the grant. Criteria: As detailed by 2 CFR 200.402, “the total cost of a Federal award is the sum of the allowable direct and allocable indirect costs less any applicable credits”. Cause: Management’s misunderstanding of costs allowed under this grant. Effect: Unallowed costs Corrective action to be taken: 1. District enlisted the services of an outside consultant to work with the Finance Director to address the training, knowledge, and experience (TKE) shortfalls in his skill set. The scope of work was specified to include addressing the grant funding processes, proper public school audit practices, and the proper methods for grant application, grant budgeting, budget implementation, amending budgetary elements as permissible, and reconciling grant funding. 2. The Finance Director will effectively apply the provided TKE skills to CHSD Grant Funding processes to ensure compliance with the budgetary guidelines and constraints of each grant funding opportunity awarded to the CHSD. 3. In the event a need or opportunity arises, whereby a requested transaction exceeds a budgetary constraint of an approved grant budget, the Finance Director will ensure a Grant Budget Amendment or variance request is reviewed and approved by the issuing Agency/Department prior to authorizing or posting the transaction which would create the budget variance. The corrective action timeline is as follows: The corrective action is effective immediately and applicable to all stakeholders with data entry access to the CHSD financial accounting software platform. District Leader Responsible for Corrective Action Plan: The Finance Director will be responsible for ensuring compliance with this corrective action. Respectfully submitted, Marc Forrest, Director of Finance

View Audit 303635

Finding 393390 (2023-001)

Material Weakness 2023

Chippewa Hills School District

MI

Allowable Costs / Cost Principles § 200.430

Finding 2023-001 - Corrective Action Plan CHSD - 2022-2023 Audit Findings Finding 2023-001 - ACTIVITIES ALLOWED OR UNALLOWED / ALLOWABLE COSTS/COST PRINCIPLES Type: Material Weakness in Internal Control / Noncompliance Program: COVID 19 Education Stabilization Fund (ALN 84.425D – ESSER II Formula, E...

Finding 2023-001 - Corrective Action Plan CHSD - 2022-2023 Audit Findings Finding 2023-001 - ACTIVITIES ALLOWED OR UNALLOWED / ALLOWABLE COSTS/COST PRINCIPLES Type: Material Weakness in Internal Control / Noncompliance Program: COVID 19 Education Stabilization Fund (ALN 84.425D – ESSER II Formula, ESSER II Section 98c Learning Loss, ALN 84.425U – ESSER III Formula) Condition: The District was unable to provide documentation that identified wages, by employee, that were charged to Education Stabilization Fund grants. Corrective action to be taken: Payroll transactions will be recorded at the most granular level to ensure accuracy and transparency in the resulting outcomes. The issue at hand was a result of an overarching labor transfer at the top level of the labor expense accounts. The errant transfer neglected to properly align the underlying transactions, at the employee weekly payroll level, with the correlating expense totals being transferred between grants (i.e. each individual employee expense of the same General Ledger expense code structure comprising the total expense of the given General Ledger) and resulted in the disparity noted in the finding. Adherence to this corrective action will ensure strengthened internal control(s) and future grant compliance. Corrective action timeline: The corrective action is effective immediately and applicable to all stakeholders with data entry access to the CHSD financial accounting software platform. District leader responsible for Corrective Action Plan: The Finance Director will be responsible for ensuring compliance with this corrective action and work product of the Finance Director will have a similarly robust check and balance via transaction review and verification by a knowledgeable second source, normally the Account Payable Administrator or the Superintendent. Respectfully submitted, Marc Forrest, Director of Finance

View Audit 303635

Finding 393276 (2023-001)

Significant Deficiency 2023

Trinity Services, Inc.

IL

Questioned Costs Allowable Costs / Cost Principles Reporting

The Organization will enhance its procedures and internal controls with respect to preparation and requests of funds. Grant agreements will be reviewed to confirm if expenditures being requested are allowed. As of the date of the report the Organization has corrected the payroll support file and has...

The Organization will enhance its procedures and internal controls with respect to preparation and requests of funds. Grant agreements will be reviewed to confirm if expenditures being requested are allowed. As of the date of the report the Organization has corrected the payroll support file and has attempted to submit a correction to its reporting. The Organization was informed that the matter was closed, and the portal would not be reopened for this correction.

View Audit 303562 Questioned Costs: $1

Finding 393268 (2023-003)

Material Weakness 2023

Midland Area Agency on Aging

NE

Allowable Costs / Cost Principles Material Weakness Internal Control / Segregation of Duties

View of Responsible Officials and Planned Corrective Actions: The Organization is committed to properly tracking and allocating Federal expenditures. The Organization has created adequate internal control processes to ensure expenses are allocated correctly and in accordance with the requirements ...

View of Responsible Officials and Planned Corrective Actions: The Organization is committed to properly tracking and allocating Federal expenditures. The Organization has created adequate internal control processes to ensure expenses are allocated correctly and in accordance with the requirements of the Uniform Guidance.

View Audit 303547

Finding 393201 (2023-007)

Significant Deficiency 2023

State of New Jersey

NJ

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.430

The Department of Human Services (DHS), Central Office Payroll group will run reports biweekly to determine if any employees are on a leave without pay status greater than 10 days. This added reporting function will ensure that all DHS employees who are on a leave of absence without pay beyond 10 d...

The Department of Human Services (DHS), Central Office Payroll group will run reports biweekly to determine if any employees are on a leave without pay status greater than 10 days. This added reporting function will ensure that all DHS employees who are on a leave of absence without pay beyond 10 days have their PMIS histories updated upon each extension and return to work. COMPLETION DATE/ CONTACT PERSON March 26, 2024 Maureen Taylor (609) 292-6106 Maureen.Taylor@dhs.nj.gov

View Audit 303516 Questioned Costs: $1

Finding 393176 (2023-001)

Significant Deficiency 2023

Mount Mansfield Unified Union School District

VT

Allowable Costs / Cost Principles School Nutrition Programs § 200.303 § 200.430

Contact Person Responsible for Corrective Action: Nicole Fortier, Director of Finance and Operations Corrective Action: During our audit it was identified that MMUUSD overpaid an employee for four charges under the Food Service program and charged the work to the program that was not specific to Foo...

Contact Person Responsible for Corrective Action: Nicole Fortier, Director of Finance and Operations Corrective Action: During our audit it was identified that MMUUSD overpaid an employee for four charges under the Food Service program and charged the work to the program that was not specific to Food Service. To be more specific, Food Service subs were paid at a higher rate ($.50 higher) than the stated rate for a Food Service substitute. Additionally, there were instances noted where a maintenance substitute was charged to a Food Service budget unit. The first step in our corrective action plan was a review with our Senior Payment Specialist of the importance of slowing down and verifying the correct hourly rate being input for our substitutes. This step has already been completed. Additionally, we are in the process of implementing a more thorough payroll review process, which will include a preliminary review by Christal Clark, Accountant in the Business Office. Once Christal has completed her review, this will go to Nicole Fortier, Director of Finance for a final, high‐level review and sign off. We are hopeful to begin the process at the end of FY24, with full implementation in FY25. Anticipated Completion Date: 7/01/2024

View Audit 303494

Finding 393055 (2023-003)

Significant Deficiency 2023

Interfaith Works, Inc.

MD

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

Views of Responsible Officials: IW is utilizing a procedure to ensure that procured units are compliant with rent reasonableness standards. Currently, the Housing Locator identifies rental units of similar size and within a similar geographic region. The asking rental cost for each unit is compared ...

Views of Responsible Officials: IW is utilizing a procedure to ensure that procured units are compliant with rent reasonableness standards. Currently, the Housing Locator identifies rental units of similar size and within a similar geographic region. The asking rental cost for each unit is compared to the daily FMR rate. Based on the audit results we have revised this procedure to include documentation of this process in a spreadsheet. The unit once chosen by the client will be clearly indicated. The rent reasonableness rate during the selection period will also be indicated on the spreadsheet.

View Audit 303346

Corrective Action Plans

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