Corrective Action Plans

Finding 502573 (2023-003)

Significant Deficiency 2023

WA

Allowable Costs / Cost Principles Cash Management Period of Performance

Action taken in response to finding: The program experienced transition in management and staff during FY23. The new Recovery Support Services staff are now fully trained and ensures expenditures are incurred, charged appropriately and supporting documentation is maintained on file. Additionally, ...

Action taken in response to finding: The program experienced transition in management and staff during FY23. The new Recovery Support Services staff are now fully trained and ensures expenditures are incurred, charged appropriately and supporting documentation is maintained on file. Additionally, AP and Finance team review supporting documentation and ensure completeness. Name(s) of the contact person(s) responsible for corrective action: Floral Reed Planned completion date for corrective action plan: June 30, 2024

View Audit 324580

Finding 502571 (2023-001)

Significant Deficiency 2023

Okanogan Behavioral Healthcare

WA

Allowable Costs / Cost Principles Period of Performance Significant Deficiency

Action taken in response to finding: The Finance team corrected their processes to ensure proper recording of payroll costs during the time of the FY22 Audit procedures; however, the changes were made to subsequent months and previously submitted months were not retroactively corrected. Additionall...

Action taken in response to finding: The Finance team corrected their processes to ensure proper recording of payroll costs during the time of the FY22 Audit procedures; however, the changes were made to subsequent months and previously submitted months were not retroactively corrected. Additionally, the OBHC team is currently working with the HCA in restructuring the rate schedule to incorporate the payroll costs into the direct service rates for the SOR/SABG grants. This effectively removes this issue going forward in FY25 once approved by the HCA. Name(s) of the contact person(s) responsible for corrective action: Carrie Anthony Planned completion date for corrective action plan: Sep 2023 & New rates: Sep 30, 2024

View Audit 324580

Finding 502558 (2023-002)

Significant Deficiency 2023

Puerto Rico Health Insurance Administration

PR

Allowable Costs / Cost Principles Reporting

The PRHIA was proactive to ensure compliance in submitting the 2023 Single Audit Report by due date, maximizing the human resources available, in collaboration with auditors. The PRHIA expects to ensure compliance by submitting the 2023 Single Audit Report by its due date.

View Audit 324551

Finding 502477 (2023-002)

Material Weakness 2023

Guam Memorial Hospital Authority

GU

Allowable Costs / Cost Principles § 200.439

Views of Auditee and Planned Corrective Actions: Being in constant financial constraints facing vendor delivery holds and discontinuing critical services, the Department of Administration (DOA) directly paid certain GMHA vendors. With the urgency of need and insufficient information about the sou...

Views of Auditee and Planned Corrective Actions: Being in constant financial constraints facing vendor delivery holds and discontinuing critical services, the Department of Administration (DOA) directly paid certain GMHA vendors. With the urgency of need and insufficient information about the source of funds’ eligibility requirements, an amount owed for an equipment purchase was included in the invoices DOA paid. Moving forward, GMHA will be more proactive in obtaining grants’ eligibility requirements to ensure compliance. In addition, accounting personnel directly involved in reviewing and approving federal grant expenditures will continuously participate in training related to Uniform Guidance Updates. On August 28, 2024, the Chief Financial Officer and the General Accounting Supervisor attended an OMB Uniform Guidance Updates training. Proposed Completion Date: Completed. Name of Contact Person: Yukari Hechanova, Chief Financial Officer

View Audit 324486

Finding 502435 (2023-003)

Material Weakness 2023

Tacoma Community House

WA

Allowable Costs / Cost Principles Material Weakness

This is a retiteration of Finding 2023-002. Please refer to corrective action plan under Finding 2023-002, as follows: Tacoma Community House will implement procedures to ensure disbursements are supported and approved before payment. Recurring payments will be identified and approved at the start ...

This is a retiteration of Finding 2023-002. Please refer to corrective action plan under Finding 2023-002, as follows: Tacoma Community House will implement procedures to ensure disbursements are supported and approved before payment. Recurring payments will be identified and approved at the start of the year. We will require credit card users to comply with documentation requirements. We will require supervisors to review credit card statements before processing for payment. We will require approval on all transactions before payment. The Executive Director, Aimee Khuu will be responsible for ensuring that the corrective actions take place as described. If you have any questions or require additional information, please feel free to contact her at 253-383-3951 Ext 105 or akhuu@tacomacommunityhouse.org.

View Audit 324450

Finding 502368 (2023-001)

Significant Deficiency 2023

Eger Health Care and Rehabilitation Center Fha 012-10056

NY

Allowable Costs / Cost Principles

Finding Reference Number 2023-001 1. Name of contact person responsible for corrective action Annmarie Covone, Executive Vice President/Chief Financial Officer 2. Corrective action planned Our organization will reach out to HRSA to request permission to resubmit our PRF period 5 submission of heal...

Finding Reference Number 2023-001 1. Name of contact person responsible for corrective action Annmarie Covone, Executive Vice President/Chief Financial Officer 2. Corrective action planned Our organization will reach out to HRSA to request permission to resubmit our PRF period 5 submission of health care expenses as lost revenue. 3. Anticipated Completion Date This is anticipated to be completed in October 2024 subject to HRSA’s permission to resubmit our Period 5 submission. 4. If the client does not agree with the findings or believes corrective action is not required, include an explanation and specific reasons We agree with Finding Reference No. 2023-001 Contact Information Annmarie Covone Executive Vice President/Chief Financial Officer 205 Lexington Avenue, 2nd Floor, New York, NY 10016 P (646) 633-4702 acovone@archcare.org

View Audit 324409

Finding 502366 (2023-001)

Material Weakness 2023

City of Hughson

CA

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

Future funding for the City of Hughson will be thoroughly vetted to determine if there are any federal funds included in the monies to be received. Each new source of funding will be documented as to the source of the funding and the restrictions on its use. A thorough review of these funds will be ...

Future funding for the City of Hughson will be thoroughly vetted to determine if there are any federal funds included in the monies to be received. Each new source of funding will be documented as to the source of the funding and the restrictions on its use. A thorough review of these funds will be made at year end to determine if the City has met the $750,000 threshold to request a single audit in a timely manner.

View Audit 324399

Finding 502365 (2023-001)

Significant Deficiency 2023

Summer Scholars

CO

Allowable Costs / Cost Principles

The Organization understands the recommendation. We have established a second level of review ensuring all payroll data is reconciled by a third-party accounting firm. This firm is currently working with the Organization staff accountant to ensure all reconciliations are timely and accurate. We will...

The Organization understands the recommendation. We have established a second level of review ensuring all payroll data is reconciled by a third-party accounting firm. This firm is currently working with the Organization staff accountant to ensure all reconciliations are timely and accurate. We will utilize the third-party accounting firm through the end of the second quarter, at which point the responsibility will be passed to the director of finance. This regular review will be a review of time keeping and expense allocation and the general ledger in the accounting system prior to recording any payroll related entries. Review will also be performed on a monthly basis and at year-end by the Senior Director of Programs and the CEO.

View Audit 324398

Finding 502353 (2023-001)

Significant Deficiency 2023

Universal Technology College of Puerto Rico, INC

PR

Student Financial Aid Subrecipient Monitoring Allowable Costs / Cost Principles

This years Single Audit will be planned with enough time alongside the auditor in order to ensure submission before the due date. No later than October 15, 2024 we will already have engaged an auditor to perform and begin the Single Audit for the year ending September 30, 2024.

View Audit 324396

Finding 502111 (2023-003)

Significant Deficiency 2023

Independent School District No. 281

MN

Allowable Costs / Cost Principles

SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE – U.S. DEPARTMENT OF EDUCATION, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES – ALN NO. 84.010 2023-003 Internal Control Over Compliance With Federal Allowable Cost Requirements Finding Sum...

SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE – U.S. DEPARTMENT OF EDUCATION, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES – ALN NO. 84.010 2023-003 Internal Control Over Compliance With Federal Allowable Cost Requirements Finding Summary 2CFR Part 200, Subpart F, § 430(i) requires that charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed and be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The District’s internal control system for documenting employee time supporting salaries charged to the Title I program for teachers assigned to the program as a single cost objective, requires the completion of semi-annual certifications approved by the employees’ supervisor. For three of five Title I teacher salaries tested, this documentation was either missing, incomplete, or lacking documentation of approval. Corrective Action Plan Actions Planned – District management will ensure that appropriate time and effort documentation is prepared, approved, and kept on file to support all salaries charged to federal programs going forward. Official Responsible – The District’s Chief Financial Officer, Kristen Hoheisel. Planned Completion Date – June 30, 2024. Disagreement With or Explanation of Finding – The District agrees with this finding. Plan to Monitor – The District’s Chief Financial Officer, Kristen Hoheisel, will monitor the documentation of time and effort for employees whose salaries are charged to federal programs complies with the District’s established internal controls over this area going forward.

View Audit 324326

Finding 502030 (2023-004)

Significant Deficiency 2023

El Hogar Del Nino

IL

Allowable Costs / Cost Principles

SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE 2023 – 004 Internal Control over Payroll Tracking Recommendation: Management should follow established controls requiring signatures on time cards of the employee and their supervisor to ensure the completeness and accuracy of hours alloca...

SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE 2023 – 004 Internal Control over Payroll Tracking Recommendation: Management should follow established controls requiring signatures on time cards of the employee and their supervisor to ensure the completeness and accuracy of hours allocated to the federally funded grant. Explanation of disagreement with audit finding: There is no disagreement with this finding. Action taken in response to finding: As of July 1, 2023, the Organization was acquired by Brightpoint, a social service organization with complimentary operations. The finance leadership of the acquiring organization has robust internal controls is experienced to resolve this finding in the subsequent year. Name of the contact person responsible for corrective action: Ed Balogh, Controller Planned completion date for corrective action plan: June 30, 2024.

View Audit 324229

Finding 502029 (2023-003)

Material Weakness 2023

El Hogar Del Nino

IL

Allowable Costs / Cost Principles

MATERIAL NONCOMPLIANCE (MODIFIED OPINION) MATERIAL WEAKNESS IN INTERNAL CONTROL OVER COMPLIANCE 2023 – 003 Allowable Costs / Cost Principles Recommendation: Management should develop a process whereby payroll costs allocated to federal grants; are supported by a system of internal controls which p...

MATERIAL NONCOMPLIANCE (MODIFIED OPINION) MATERIAL WEAKNESS IN INTERNAL CONTROL OVER COMPLIANCE 2023 – 003 Allowable Costs / Cost Principles Recommendation: Management should develop a process whereby payroll costs allocated to federal grants; are supported by a system of internal controls which provides reasonable assurance that the charges are accurate, allowable and properly allocated, reasonably reflect the total activity for which the employee is compensated, and support the distribution of the employee’s wages among specific activities or cost objectives if the employee woks on more than one federally funded program. Explanation of disagreement with audit finding: There is no disagreement with this finding. Action taken in response to finding: As of July 1, 2023, the Organization was acquired by Brightpoint, a social service organization with complimentary operations. The finance leadership of the acquiring organization has robust internal controls is experienced to resolve this finding in the subsequent year. Name of the contact person responsible for corrective action: Ed Balogh, Controller Planned completion date for corrective action plan: June 30, 2024.

View Audit 324229

Finding 501997 (2023-006)

Material Weakness 2023

Cleveland Urban Minority Alcoholism Outreach Project, Inc.

OH

Questioned Costs Allowable Costs / Cost Principles Period of Performance § 200.300 § 200.305 § 200.308 § 200.309 § 200.403

1. Cleveland UMADAOP will obtain written prior approval for any expenditure deviations from the originally approved budget. This topic will be covered when training occurs during the quarterly review of grant guidelines. 2. As part of its updated financial policies and procedures, Cleveland UMADAOP...

1. Cleveland UMADAOP will obtain written prior approval for any expenditure deviations from the originally approved budget. This topic will be covered when training occurs during the quarterly review of grant guidelines. 2. As part of its updated financial policies and procedures, Cleveland UMADAOP will seek to document all financial activity to ensure compliance with grant and federal guidelines. 3. As part of the updated financial policies and procedures, Cleveland UMADAOP will seek written confirmation from funders whenever there is a deviation from the terms outlined in the original award documentation. 4. As part of the updated financial policies Cleveland UMADAOP will be using the services of a virtual accounting firm that specializes in: a) standardized monthly financial reporting packages that will be reconciled to the approved budgets; b) standardized monthly close processes that lock transactions at the end of each month; and c) electronic document retention for A/P and A/R among other services.

View Audit 324194 Questioned Costs: $1

Finding 501994 (2023-003)

Material Weakness 2023

Cleveland Urban Minority Alcoholism Outreach Project, Inc.

OH

Allowable Costs / Cost Principles

1. Going forward, Cleveland UMADAOP will use the attached Cost Allocation Method 2. With the assistance of the virtual accounting services, Cleveland UMADAOP will review monthly the indirect cost allocations to ensure they are consistent month-to-month and in compliance with federal guidelines.

View Audit 324194

Finding 501993 (2023-002)

Material Weakness 2023

Cleveland Urban Minority Alcoholism Outreach Project, Inc.

OH

Questioned Costs Allowable Costs / Cost Principles § 200.302 § 200.403

Cleveland UMADAOP will be using the services of a virtual accounting firm that specializes in: a) standardized monthly financial reporting packages that will be reconciled to the approved budgets; b) standardized monthly close processes that lock transactions at the end of each month; and c) electro...

Cleveland UMADAOP will be using the services of a virtual accounting firm that specializes in: a) standardized monthly financial reporting packages that will be reconciled to the approved budgets; b) standardized monthly close processes that lock transactions at the end of each month; and c) electronic document retention for A/P and A/R among other services.

View Audit 324194 Questioned Costs: $1

Finding 501970 (2023-004)

Material Weakness 2023

Logan Health

MT

Allowable Costs / Cost Principles Material Weakness Reporting § 200.303

Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Rural Distribution Federal Assistance Listing #93.498 Finding Summary: The operations of HealthCenter Northwest, LLC (HC) were consolidated into Kalispell Regional Medica...

Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Rural Distribution Federal Assistance Listing #93.498 Finding Summary: The operations of HealthCenter Northwest, LLC (HC) were consolidated into Kalispell Regional Medical Center d/b/a Logan Health Medical Center (LHMC) as of December 31, 2020. When LHMC calculated their lost revenues, they included HC’s revenue for both 2020 and 2021 instead of only the 2021 information. This resulted in LHMC reporting higher lost revenues than the detailed reports supported in Period 3. This was corrected in Period 4 reporting. Responsible Individuals: Kevin Abel, CEO and Brigid Burke, CFO Corrective Action Plan: The lost revenue calculation will be re-evaluated and the amount of lost revenue reported on the HHS reporting portal has been updated in Period 4. Completion Date: 12/31/23

View Audit 324123

Finding 501969 (2023-003)

Material Weakness 2023

Logan Health

MT

Allowable Costs / Cost Principles Material Weakness Reporting § 200.303

Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Rural Distribution Federal Assistance Listing #93.498 Finding Summary: In some of the quarters for certain entities, it was noted that bad debt expenses were higher than ...

Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Rural Distribution Federal Assistance Listing #93.498 Finding Summary: In some of the quarters for certain entities, it was noted that bad debt expenses were higher than revenues, creating a negative revenue for the quarter. As the HHS reporting portal would not allow negative amounts to be entered, a zero was entered into the HHS reporting portal. These negative amounts should have been offset to other quarters or other revenue line items, but were not, which resulted in higher revenue amounts being reported than the detailed reports supported for two locations for Period 3. Responsible Individuals: Kevin Abel, CEO and Brigid Burke, CFO Corrective Action Plan: The lost revenue calculation for these two locations will be re-evaluated and the amount of lost revenue reported on the HHS reporting portal will be updated in future periods. Anticipated Completion Date: Ongoing

View Audit 324123

Finding 501968 (2023-002)

Significant Deficiency 2023

Logan Health

MT

Allowable Costs / Cost Principles § 200.303

Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Rural Distribution Federal Assistance Listing #93.498 Finding Summary: There was no formal documentation of review and approval for overall expenses claimed, calculation ...

Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Rural Distribution Federal Assistance Listing #93.498 Finding Summary: There was no formal documentation of review and approval for overall expenses claimed, calculation of lost revenue, or the Corporation’s special report by a separate individual outside of the preparer at 1 entity. Responsible Individuals: Kevin Abel, CEO and Brigid Burke, CFO Corrective Action Plan: All tracking documents and reports will be reviewed by someone other than the preparer at all locations. The reviewer will sign off by email or by physical signature that they have reviewed and agree with the support. Anticipated Completion Date: 12/31/2023

View Audit 324123

Finding 501944 (2023-005)

Significant Deficiency 2023

Delaware County Community College

PA

Reporting Allowable Costs / Cost Principles Significant Deficiency

PREPARATION OF THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (SEFA) - SIGNIFICANT DEFICIENCY Federal Program COVID-19 Education Stabilization Fund (ALN 84.425 C, F, & M) and Student Financial Assistance Cluster (ALN 84.007, 84.033, 84.063, and 84.268) Condition/Cause The College did not prepare a...

PREPARATION OF THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (SEFA) - SIGNIFICANT DEFICIENCY Federal Program COVID-19 Education Stabilization Fund (ALN 84.425 C, F, & M) and Student Financial Assistance Cluster (ALN 84.007, 84.033, 84.063, and 84.268) Condition/Cause The College did not prepare an accurate SEFA. The College provided information relating to the federal programs including agreements and other supporting documentation. However, a complete and accurate SEFA was not prepared. Recommendation We recommend the College designate an individual to be responsible for assembling the SEFA after reviewing grant activity to determine that a SEFA is required for the year. The SEFA should be reviewed by management for accuracy and completeness after preparation before being sent to the auditors. Management Response We agree with the auditor's comments. The College is actively recruiting to fill critical accounting vacancies. The College is reviewing standard operating procedures for all federal activity to include grants and student aid. Procedures, training, and processes to review the SEFA will be implemented by the end of FY 2025.

View Audit 324121

Finding 501932 (2023-002)

Material Weakness 2023

Housing Authority of Chelan County and the City of Wenatchee

WA

HUD Housing Programs Subrecipient Monitoring Allowable Costs / Cost Principles

Finding ref number: 2023-002 Finding caption: The Housing Authority had inadequate internal controls for ensuring compliance with the Housing Quality Standards enforcement requirements of its Housing Voucher Cluster program. Name, address, and telephone of Housing Authority contact person: Joanna Te...

Finding ref number: 2023-002 Finding caption: The Housing Authority had inadequate internal controls for ensuring compliance with the Housing Quality Standards enforcement requirements of its Housing Voucher Cluster program. Name, address, and telephone of Housing Authority contact person: Joanna Tepley, Finance Director 1555 S. Methow Street Wenatchee, WA 98801 (509) 663-7421 Corrective action the auditee plans to take in response to the finding: The HCV department will be creating an Excel spreadsheet for the inspector to complete and utilize to better manage compliance dates. It will include the failed inspection date, compliance due date, tenant and landlord names, passed date, abatement start date, and memos. In addition, the supervisor will be monitoring this spreadsheet and auditing inspection compliance more frequently. Anticipated date to complete the corrective action: Immediately

View Audit 324117

Finding 501928 (2023-001)

Material Weakness 2023

Housing Authority of Chelan County and the City of Wenatchee

WA

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

Finding ref number: 2023-001 Finding caption: The Housing Authority had inadequate internal controls for ensuring compliance with the Housing Quality Standards inspection requirements of its Project-Based Rental Assistance Program. Name, address, and telephone of Housing Authority contact person: Jo...

Finding ref number: 2023-001 Finding caption: The Housing Authority had inadequate internal controls for ensuring compliance with the Housing Quality Standards inspection requirements of its Project-Based Rental Assistance Program. Name, address, and telephone of Housing Authority contact person: Joanna Tepley, Finance Director 1555 S. Methow Street Wenatchee, WA 98801 (509) 663-7421 Corrective action the auditee plans to take in response to the finding: In 2023, CCWHA resumed its annual inspections of leased units, assigning a specific inspection month to each property. We acknowledge that, during this transition, certain units were not inspected within the expected annual timeline, as noted by the State Auditor's Office. This was primarily due to tenant refusals and necessary rescheduling. To address this, CCWHA has implemented the following corrective measures: 1.Revised Inspection Schedule: We have adopted a new system to ensure that inspections are completed in the month preceding the assigned inspection month from the prior year. 2.Ongoing Staff Training: Housing Authority staff responsible for inspections will continue to receive regular training to emphasize the importance of timely, comprehensive assessments. This training reinforces the need for compliance with federal Housing Quality Standards (HQS) and the importance of maintaining accurate records. We fully understand the importance of adhering to HQS requirements to ensure a safe and healthy living environment for our tenants. We are committed to continuously improving our inspection processes and appreciate the opportunity to address these concerns. Anticipated date to complete the corrective action: Immediately

View Audit 324117

Finding 501917 (2023-005)

Material Weakness 2023

Buckhead Christian Ministry, Inc.

GA

Questioned Costs Allowable Costs / Cost Principles Material Weakness § 200.303 § 200.430

We appreciate the auditor's identification of the material weakness in our internal controls over the documentation of approved pay rates related to our federal award. We understand the importance of maintaining adequate internal controls to prevent, detect, and correct misstatements on a timely bas...

We appreciate the auditor's identification of the material weakness in our internal controls over the documentation of approved pay rates related to our federal award. We understand the importance of maintaining adequate internal controls to prevent, detect, and correct misstatements on a timely basis. 1. Documentation Process: We will implement a documentation process to ensure that all employee pay rates related to our federal award are documented and approved by management. Specifically, we will: a. Assign responsibility for documenting and approving employee pay rates related to our federal award to a specific staff member. b. Establish a process for documenting and approving employee pay rates related to our federal award, including the use of a standardized form. c. Ensure that all employee pay rates related to our federal award are documented and approved before payroll is processed. d. Investigate and resolve any discrepancies identified during the documentation and approval process related to our federal award. e. Document the documentation and approval process related to our federal award and ensure that all documentation is maintained. 2. Internal Controls: We will strengthen our internal controls over the documentation of approved pay rates to ensure that misstatements are prevented, detected, and corrected on a timely basis. Specifically, we will: a. Establish a process for reviewing all employee pay rates by management. b. Ensure that all staff members responsible for documenting and approving employee pay rates are trained on the new process and the importance of maintaining adequate internal controls. c. Document the new process and internal controls in a written policy and procedure manual. 3. Personnel: We will ensure that personnel changes do not impact our internal controls over the documentation of approved pay rates. Specifically, we will: a. Cross-train staff members to ensure that there is adequate coverage for all employee pay rates. b. Establish a process for documenting and communicating changes in personnel responsibilities related to the documentation and approval of employee pay rates. We believe that these corrective actions will effectively address the material weakness identified by the auditor and strengthen our internal controls over the documentation of approved pay rates. We are committed to ensuring the accuracy and integrity of our financial reporting and maintaining the trust of our stakeholders. Person Responsible: Anthony Jayesingha Date Corrected: 7/31/2023

View Audit 324071 Questioned Costs: $1

Finding 501916 (2023-004)

Material Weakness 2023

Buckhead Christian Ministry, Inc.

GA

Allowable Costs / Cost Principles Material Weakness Period of Performance § 200.303 § 200.430

We appreciate the auditor's identification of the material weakness in our internal controls over the review of payroll registers for allowable costs and activities and period of performance related to our federal award. We understand the importance of maintaining effective internal controls to prov...

We appreciate the auditor's identification of the material weakness in our internal controls over the review of payroll registers for allowable costs and activities and period of performance related to our federal award. We understand the importance of maintaining effective internal controls to provide reasonable assurance that we are managing federal awards in compliance with statutes, regulations, and the terms and conditions of the award. Documentation Process: We will implement a documentation process to ensure that payroll registers are reviewed for accuracy by management on a timely basis and that the review is properly documented. Specifically, we will: 1. Assign responsibility for reviewing payroll registers for accuracy by management to a specific staff member. 2. Establish a process for reviewing payroll registers for accuracy by management, including the use of a standardized form. 3. Ensure that all payroll registers related to our federal award are reviewed for accuracy by management on a timely basis and that the review is properly documented. 4. Investigate and resolve any discrepancies identified during the review process related to our federal award. 5. Document the review process related to our federal award and ensure that all documentation is properly maintained. Person Responsible: Anthony Jayesingha Date Corrected: 7/31/2023

View Audit 324071

Finding 501883 (2023-001)

Significant Deficiency 2023

City of Jefferson Board of Education

GA

School Nutrition Programs Reporting Subrecipient Monitoring § 200.303

FA 2023-001 Improve Internal Control Activities Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Eligibility Reporting Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of E...

FA 2023-001 Improve Internal Control Activities Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Eligibility Reporting Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: 10.553 - School Breakfast Program 10.555 - National School Lunch Program Federal Award Number: 225GA324N1099 (Year:2022), 235GA324N1199 (Year: 2023) Questioned Costs: None Identified Description: A review of expenditures, free and reduced meal applications, and reporting requirements related to the Childe Nutrition Cluster revealed that the School District's internal control procedures were not operating appropriately to ensure that appropriate reviews and approvals occurred. Corrective Action Plans: For review of expenditures, Child Nutrition Cluster (CNC) invoices will be sent to the CNC Director to review, approve, and sign. Singed invoices will then be provided to the CNC Bookkeeper for payment processing and filing. For review of free and reduced meal applications, applications will be received electronically in Infinite Campus and manually. The manual applications will be entered into Infinite Campus and both types will be approved and processed by the CNC Director. This approval will be stored in Infinite Campus with a time/date and approver electronic stamp. For review of reporting requirements, meal count information from Infinite Campus will be provided to the CNC Bookkeeper to enter in the Georgia Department of Education portal. CNC Director will approve and sign the final report prior to submittal. Estimated Completion Date: August 1,2023 Contact Person: Kim Navas, Financial Officer Telephone: 706-367-2782 Email: kim.navas@jeffcityschools.org

View Audit 323995

Finding 501876 (2023-004)

Material Weakness 2023

Kids Above All and Homes for Children Foundation

IL

Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.308 § 200.403

Finding 2023‐004 – Material Weakness, Material Noncompliance – Allowable Costs/Activities Name of Contact Person: George Czerwionka, Director of Finance Corrective Action: Management will improve policies and procedures to record the purchase of gift cards as a prepaid transactions and expense the g...

Finding 2023‐004 – Material Weakness, Material Noncompliance – Allowable Costs/Activities Name of Contact Person: George Czerwionka, Director of Finance Corrective Action: Management will improve policies and procedures to record the purchase of gift cards as a prepaid transactions and expense the gift cards when all allowable cost criteria are met. We will also get input from our funders when necessary. Proposed Completion Date: October 31, 2024

View Audit 323971 Questioned Costs: $1

Corrective Action Plans

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