Corrective Action Plans

Finding 478896 (2023-003)

Significant Deficiency 2023

MA

Allowable Costs / Cost Principles Subrecipient Monitoring Period of Performance § 200.303 § 200.308 § 200.309 § 200.403

DEPARTMENT OF ELEMENTARY PUBLIC HEALTH 2023-003 WIC Special Supplemental Nutrition Program for Women, Infants, and Children – Assistance Listing No. 10.557 Action taken in response to the finding: The Department and the WIC Nutrition Program will have all fiscal staff review the Operating Procedur...

DEPARTMENT OF ELEMENTARY PUBLIC HEALTH 2023-003 WIC Special Supplemental Nutrition Program for Women, Infants, and Children – Assistance Listing No. 10.557 Action taken in response to the finding: The Department and the WIC Nutrition Program will have all fiscal staff review the Operating Procedures to refresh themselves of the procedures surrounding Purchase Orders and Expenditures. (Excerpt from Operating Procedures) All Staff should complete a “Request for Purchase” form with all pertinent information such as quotes, renewal notices, conference registration, etc. and submit it to supervisor or Director for initial approval. Once the request is approved, the form is given to a fiscal staff to start the process of encumbering funds through MMARS and preparing a PURCHASE ORDER. At the very least, staff will identify that the service performed is correct and that funds are available and already encumbered to process the payment. All federal payments require a Program Code, and so the fiscal staff need to be sure the appropriate one is entered based on the dates of service or the date of the Purchase Order. Once all documents have been uploaded and submitted, then either the WIC State Director or the Fiscal Director will need to electronically approve the transaction in the Tracking System. The Fiscal Director and the State Director will more thoroughly review the assignment of Program Codes as they pertain to the Federal grant award dates before approving payment documents. This review will involve verifying: • The type of service • Date of service or receipt of item • Date of Purchase Order • Program Codes Name of the contact person responsible for corrective action: Beverly Andrew and Rachel Colchamiro Planned completion date for corrective action plan: April 30, 2024

View Audit 315520

Finding 478877 (2023-001)

Significant Deficiency 2023

Housing Authority of the City of Seattle

WA

Questioned Costs Allowable Costs / Cost Principles Reporting § 200.303 § 200.430

Moving to Work Demonstration Program – Assistance Listing No. 14.881 Recommendation: We recommend the Authority implements an adequate review process to ensure costs charged to the grant are reasonable, accurate, and properly allocated. We recommend the Authority perform and document this review qua...

Moving to Work Demonstration Program – Assistance Listing No. 14.881 Recommendation: We recommend the Authority implements an adequate review process to ensure costs charged to the grant are reasonable, accurate, and properly allocated. We recommend the Authority perform and document this review quarterly at minimum. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Budget division will continue to send an annual summary at the beginning of the fiscal year for all employees who have split funding for federal and non-federal funds. During the MSS process there will be a coding added if the payroll certification is required by a comment in the system. Monthly the Budget and Payroll Division will have a monthly review of all MSS employee changes during the month to evaluate the payroll certifications for the changes are accurate. Name(s) of the contact person(s) responsible for corrective action: Jared Cummer, CFO and Olivia Hunsinger, Controller Planned completion date for corrective action plan: Progress has been made and full completion is expected 06/30/2024.

View Audit 315516 Questioned Costs: $1

Finding 478873 (2023-003)

Significant Deficiency 2023

Harvest Against Hunger

WA

Allowable Costs / Cost Principles Significant Deficiency Matching / Level of Effort / Earmarking

Federal Agency: U.S. Department of the Treasury Federal Program Name: Coronavirus State and Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: K3422 & K3724 - 2021 Pass-Through Agency: Washington State Department of Agriculture Pass-Through Number(s...

Federal Agency: U.S. Department of the Treasury Federal Program Name: Coronavirus State and Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: K3422 & K3724 - 2021 Pass-Through Agency: Washington State Department of Agriculture Pass-Through Number(s): E128H7X5KWX5 Award Period: 7/1/21-6/30/23; 11/19/21-6/30/23 Type of Finding: • Significant Deficiency in Internal Control over Compliance Section III – Findings and Questioned Costs – Major Federal Programs Condition: Harvest Against Hunger allocates costs to the program based on the available funding and number of employees working on the project. They do not use the timesheet to record the operating hours for the program, but rather management makes a judgmental decision based on their understanding of program operations during the payroll period. Questioned costs: None Cause: The Organization lacks documentation supporting the allocation determination used to determine payroll amounts charged to the major program. Views of responsible officials: There is no disagreement with the finding. Criteria or specific requirement: Per §200.303, non-Federal entities must "establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non- Federal entity is managing the Federal award in compliance with Federal statues, regulations, and the terms and conditions of the Federal awards." Additionally, non-Federal entities must charge salaries and wages "based on records that accurately reflect the work performed" (§200.430(i)). Effect: Without proper documentation of the payroll allocation used, the Organization could charge time to a federal program that does not reflect true expenditures incurred by that program. Repeat Finding: This is not a repeated finding. Recommendation: The Organization should implement policies for consistently determining time allocation to the federal program, and ensure internal controls help to ensure this allocation is correct and consistently documented

View Audit 315495

Finding 478869 (2023-002)

Material Weakness 2023

Wilbarger General Hospital District

TX

Allowable Costs / Cost Principles Reporting

Corrective Action Plan for Finding 2023-002 We are in receipt of the Finding Required to be Reported by Uniform Guidance, regarding an other instance of noncompliance with respect to Reporting. Management agrees with the finding. Policies and procedures over federal grant reporting will be modified...

Corrective Action Plan for Finding 2023-002 We are in receipt of the Finding Required to be Reported by Uniform Guidance, regarding an other instance of noncompliance with respect to Reporting. Management agrees with the finding. Policies and procedures over federal grant reporting will be modified to ensure reports are prepared using complete and accurate information. We will increase compensating controls by introducing additional oversight and review for future COVID-19 Provider Relief Fund reporting. Bridgette Reeves, CFO, will be responsible to ensure that the corrective action plan is followed. The Wilbarger County Hospital District had enough expenditures for Period 4 funding received so that no lost revenues were actually utilized as a basis for the funds received. The corrective action plan will be implemented by September 30, 2024.

View Audit 315471

Finding 478778 (2023-009)

Significant Deficiency 2023

Alameda Health System, A Public Hospital Authority

CA

Cash Management Period of Performance Subrecipient Monitoring § 200.305

Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. The Health System will review, modify, and implement policies and procedures over the program to ensure funds are disbursed for expenditures incurred prior to requesting reimbursement and that expenditu...

Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. The Health System will review, modify, and implement policies and procedures over the program to ensure funds are disbursed for expenditures incurred prior to requesting reimbursement and that expenditures are incurred within the contract’s performance period.

View Audit 315421

Finding 478777 (2023-008)

Significant Deficiency 2023

Alameda Health System, A Public Hospital Authority

CA

Allowable Costs / Cost Principles § 200.303

Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. The Health System will review, modify, and implement policies and procedures over the program to prevent duplicate transactions from being charged to the program.

View Audit 315421

Finding 478776 (2023-007)

Significant Deficiency 2023

Alameda Health System, A Public Hospital Authority

CA

Allowable Costs / Cost Principles Period of Performance § 200.403

Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. The Health System will review, modify, and implement policies and procedures over the program to ensure that costs incurred are appropriately charged based on the contracts’ performance periods.

View Audit 315421

Finding 478775 (2023-006)

Significant Deficiency 2023

Alameda Health System, A Public Hospital Authority

CA

Allowable Costs / Cost Principles Period of Performance § 200.403

Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. The Health System will review, modify, and implement policies and procedures over the program to ensure that costs incurred are appropriately charged based on the contracts’ performance periods.

View Audit 315421

Finding 478771 (2023-002)

Significant Deficiency 2023

Alameda Health System, A Public Hospital Authority

CA

Allowable Costs / Cost Principles Period of Performance § 200.403

Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. The Health System will review, modify, and implement policies and procedures over the program to ensure that costs incurred are appropriately charged based on the contracts’ performance periods.

View Audit 315421

Finding 478725 (2023-002)

Material Weakness 2023

Human Resource Development Institute

IL

Allowable Costs / Cost Principles Cash Management Internal Control / Segregation of Duties

The Organization will implement the following corrective actions for the fiscal year ending June 30, 2024 to remediate the finding and address the cause of the finding. The Organization will implement the following corrective actions for fiscal year 2024 to remediate the finding and address the caus...

The Organization will implement the following corrective actions for the fiscal year ending June 30, 2024 to remediate the finding and address the cause of the finding. The Organization will implement the following corrective actions for fiscal year 2024 to remediate the finding and address the cause of the finding. The Organization has hired staff with higher technical accounting skills than the previous staff. The following staff have been hired full-time or will be hired soon: Payroll and Benefits Specialist, Grant Accountant, Senior Staff Accountant, Accounts Payables and Receivables Specialist, and a Purchasing Specialist. • The Organization’s Human Resources has implemented quarterly audits on all new staff to verify each new staff member hired within the last year has a signed employee offer and appropriate backup support to support each employee’s annual salary. • The Organization has implemented a new accounting system – Sage Intacct. Additionally, we have implemented a grants project tracking module to better help with grants and contracts reporting and compliance. • The Organization has implemented a new payroll and human resources IT solution – UKG. All manual and onboarding processes will be implemented within the system for tracking and auditing purposes. The anticipated implementation date is in August 2024. • The Organization will implement an established month-end checklist for all monthly entries to be completed by assigned finance staff. We will ensure that all staff are trained adequately to handle any assigned task. All monthly entries are required to be reviewed and approved by the Chief Financial Officer prior to posting to the general ledger within our new Accounting Software. All appropriate backup documentation will be saved and stored within the accounting software. • All grant related year-end audit procedures will be transitioned to the Grant Accountant who has experience with audits, compliance, and reporting for City, State, and Federal grants. • The Organization will document accounting policies and procedures to reflect the new month-end processes and provide training to staff on current and future policies. • The Organization will ensure that Finance personnel receive a minimum of twenty-five (25) hours of training annually of relevant accounting topics including updates to generally accepted accounting principles, generally accepted government accounting principles, nonprofit and governmental financial reporting, and other related accounting trainings. • The Organization will ensure that any personnel involved in financial reporting have the technical expertise to help with the preparation, review, and analysis of the financial statements and supplementary information. The target date for implementation is August 31, 2024. The responsible party for the planned resources will be Gail Vijuk, Chief Financial Officer (708) 288-7897. Our address is 340 E. 51st St., Chicago, IL 60615.

View Audit 315390

Finding 478710 (2023-002)

Significant Deficiency 2023

Douglas County Government

CO

Reporting Allowable Costs / Cost Principles Period of Performance § 200.303

2023-002 Finding: Allowable Costs and Allowable Activities Status: Corrective action in progress Criteria: According to 2 CFR Part 200.303 - The non-Federal entity must (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Feder...

2023-002 Finding: Allowable Costs and Allowable Activities Status: Corrective action in progress Criteria: According to 2 CFR Part 200.303 - The non-Federal entity must (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). (b) Comply with the U.S. Constitution, Federal statutes, regulations, and the terms and conditions of the Federal awards. (c) Evaluate and monitor the non-Federal entity's compliance with statutes, regulations and the terms and conditions of Federal awards Condition: During testing, we noted that one transaction totaling $1,501,269 related to 2022 activities and was included as an expenditure on the fiscal year 2023 Schedule of Expenditures of Federal Awards. The period of performance for the project began in 2022 and extended through 2023. Corrective Action: To facilitate more accurate and timelier grant reporting the following improvements are proposed: 1. Increased grant training for all departments. The Engineering Department is bringing in CDOT to do this, last year Forvis Mazars provided countywide training and the Finance Department will provide additional training on an ad hoc basis. A full understanding of the requirements of the grants that are being applied for is crucial. 2. Departments receiving grants will provide monthly reconciliations of all grants and provide grant agreements to the Finance Department to ensure accurate reporting on the SEFA (Schedule of Expenditures of Federal Awards). 3. Effective communication is essential to successful reporting and the Finance Department will formalize meetings with departments to address issues that surface and reporting expectations. Person(s) Responsible for Implementation: Jill Janz – Accounting Manager, Christie Guthrie – Assistant Finance Director Implementation Date: 6/1/24 and ongoing

View Audit 315378

Finding 478708 (2023-002)

Material Weakness 2023

Alabama Aerospace and Aviation Schools Inc.

AL

Allowable Costs / Cost Principles Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking

2) Finding 2023-002 - The School failed to document proper approval of purchases prior to disbursement of federal funds. Implementation of plan of action - Management will review control policies to ensure that approvals of purchases are documented prior to disbursement of federal funds. Implementat...

2) Finding 2023-002 - The School failed to document proper approval of purchases prior to disbursement of federal funds. Implementation of plan of action - Management will review control policies to ensure that approvals of purchases are documented prior to disbursement of federal funds. Implementation date - Anticipated completion July 30, 2024. Persons responsible for the implementation - The Board of Directors and CEO.

View Audit 315376

Finding 478689 (2023-001)

Significant Deficiency 2023

Prescott School District

AR

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

The Prescott School District understands that we have an audit finding due to not getting prior written approval from the Federal awarding agency or pass through entity for the purchases of equipment and other capital expenditures. The Prescott school district will contact the Arkansas Division of E...

The Prescott School District understands that we have an audit finding due to not getting prior written approval from the Federal awarding agency or pass through entity for the purchases of equipment and other capital expenditures. The Prescott school district will contact the Arkansas Division of Elementary and Secondary Education (DESE) for guidance regarding the matter and implement proper controls over program expenditures. This is anticipated to be completed before the staii of school for the 2024-2025 school year.

View Audit 315328 Questioned Costs: $1

Finding 478670 (2023-001)

Material Weakness 2023

Lifeline Connections

WA

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

Views of Responsible Officials and Planned Corrective Actions – Upon discovery of certain expenses that are no longer allowed for the CCBHC grant, Lifeline communicated the issue to SAMHSA. Lifeline immediately and proactively repaid to SAMHSA the full amount received for unallowable expenses, on Oc...

Views of Responsible Officials and Planned Corrective Actions – Upon discovery of certain expenses that are no longer allowed for the CCBHC grant, Lifeline communicated the issue to SAMHSA. Lifeline immediately and proactively repaid to SAMHSA the full amount received for unallowable expenses, on October 17, 2023.

View Audit 315292

Finding 478631 (2023-002)

Material Weakness 2023

Nexus Family Healing

MN

School Nutrition Programs Allowable Costs / Cost Principles Reporting § 200.303

Corrective Action Plan: Review and approval of invoices, meal count sheets, and reimbursement requests will be more closely monitored, and leadership will continue to engage and teach agency staff to follow existing policies to assure compliance. No further policy revisions are necessary. Staff trai...

Corrective Action Plan: Review and approval of invoices, meal count sheets, and reimbursement requests will be more closely monitored, and leadership will continue to engage and teach agency staff to follow existing policies to assure compliance. No further policy revisions are necessary. Staff training will be strengthened. Responsible Individuals: Dr. Kenneth D. Varble – Vice President of Accounting Anticipated Completion Date: December 2024

View Audit 315245

Finding 478598 (2023-006)

Significant Deficiency 2023

Hertford County

NC

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

Finding 2023-006 Untimely Adoption of Policy Name of contact person: Corrective Action: Proposed completion date: Finding 2023-007 Untimely Review of SSI Termination Name of contact person: Corrective Action: Proposed completion date: Finding 2023-008 Inaccurate Information Entry Name of contact per...

Finding 2023-006 Untimely Adoption of Policy Name of contact person: Corrective Action: Proposed completion date: Finding 2023-007 Untimely Review of SSI Termination Name of contact person: Corrective Action: Proposed completion date: Finding 2023-008 Inaccurate Information Entry Name of contact person: Corrective Action: Immediately Leslie Edwards, Finance Director The Finance Office is currently fully staffed, the Finance Director and the County Manager will work together to ensure proper policies are completed and up to date for federal awards. The fiance director will ensure that policies needed for federal grant awards are in place. The policies were adopted in FY2023 and the finding should be eliminated in FY24. Section III - Federal Award Findings and Question Costs (continued) Regular review intervals will be established to ensure that these critical tasks are being addressed promptly and efficiently, minimizing the risk of delays in case processing. Prioritizing tasks according to urgency and compliance requirements. Focusing on terminated cases to prevent any potential service disruption to clients. Regular reminders will be issued to staff to review and work on their tasks according to the established guidelines. Management monitor daily to track progress of this issue and modify the controls as needed. All staff must use the provided checklists to review their work prior to submission or finalization. Staff are required to review the determination history to verify accuracy in household composition and income details. After completing a manual budget, workers must compare their results with the NCFAST-generated budget to confirm accuracy in budgeting and program eligibility. Training sessions include knowledge checks to validate understanding and retention of correct income entry methods. Engaging in peer reviews where feasible to promote a culture of accuracy and mutual accountability. Brenda Brown, Director; Melissa Castelow, Medicaid Supervisor; Satonya Gonzales, Medicaid Supervisor Brenda Brown, Director; Melissa Castelow, Medicaid Supervisor; Satonya Gonzales, Medicaid Supervisor

View Audit 315224

Finding 478570 (2023-002)

Material Weakness 2023

Collaborative for Children

TX

Questioned Costs Allowable Costs / Cost Principles Material Weakness

Finding #2023-002 – Material Weakness and Material Noncompliance. Applicable federal program: U. S. Department of Health and Human Services, Passed through the Texas Workforce Commission, Child Care and Development Block Grant, Child Care Business Training, Assistance Listing #: 93.575, Contract N...

Finding #2023-002 – Material Weakness and Material Noncompliance. Applicable federal program: U. S. Department of Health and Human Services, Passed through the Texas Workforce Commission, Child Care and Development Block Grant, Child Care Business Training, Assistance Listing #: 93.575, Contract Number: 2920CCQ002, Contract Year: 12/01/19 – 06/30/24. Recommendation: CFC should implement policies and procedures to ensure that any applicable credits be credited to the Federal award either as a cost reduction or cash refund, as appropriate. Planned corrective action: CFC will develop a written policy outlining clear steps for: 1) Identifying and documenting credits associated with reversed invoices. 2)Applying credits within the accounting system to reduce grant costs. 3)Issuing refunds to funding agencies when required. Grant managers and finance personnel will be trained on these new policies and procedures, with an emphasis on the importance of proper credit application for grant compliance. We will also review existing internal controls over grant management to identify and address any additional weaknesses. Additionally, we will work with TWC to resolve the reimbursement of $137,893 and ensure the appropriate credit is applied. Responsible officer: Chief Financial Officer, Alisa Ealy. Estimated completion date: September 30, 2024

View Audit 315200 Questioned Costs: $1

Finding 478561 (2023-001)

Significant Deficiency 2023

Town of Gorham

ME

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Management response/corrective action: The School had been approved by MDOE to use a specific timecard that was designed to meet compliance with federal grant awards. We have been using that format for many years and the State does accept it for reimbursement purposes. When that form was reviewed du...

Management response/corrective action: The School had been approved by MDOE to use a specific timecard that was designed to meet compliance with federal grant awards. We have been using that format for many years and the State does accept it for reimbursement purposes. When that form was reviewed during the audit, it was determined not to be in compliance. During the summer of 2023, we worked with our federal grant managers to develop a new process for ensuring the correct time and effort documentation is being collected for each type of employee. Templates were provided by our auditors which are now being used consistently throughout the district.

View Audit 315192

Finding 478432 (2023-006)

Significant Deficiency 2023

Boys & Girls Club of Greater Milwaukee, INC

WI

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Procurement, Suspension & Debarment

Management has revised its policies and procedures where all invoices, no matter what the amount is, to be entered into Sage Intacct as a purchase requisition. This has provided an audit trail showing invoices are being approved to be paid. Responsible Person for Corrective Action: Marta Kwiatkows...

Management has revised its policies and procedures where all invoices, no matter what the amount is, to be entered into Sage Intacct as a purchase requisition. This has provided an audit trail showing invoices are being approved to be paid. Responsible Person for Corrective Action: Marta Kwiatkowski, Vice President of Administration & Chief Financial Officer Implementation Date for Corrective Action: December 31, 2024

View Audit 315153

Finding 478425 (2023-005)

Material Weakness 2023

Cottrellville Township

MI

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Procurement, Suspension & Debarment § 200.302 § 200.303 § 200.305 § 200.318 § 200.319

Management agrees with the finding. Our current federal project is substantially completed, however, should the Township receive additional federal grants, the Township will adopt the required written procedures. The anticipated completion date is prior to receiving another federal award.

View Audit 315126

Finding 478410 (2023-002)

Significant Deficiency 2023

Boys & Girls Club of the Northern Plains, Inc.

SD

Allowable Costs / Cost Principles § 200.303 § 200.430

Federal Agency Name: Department of Education and Passed through State of South Dakota Department of Education Program Name: Twenty-First Century Community Learning Centers Federal Financial Assistance Listing #84.287C Finding Summary: Our auditors identified two instances where timesheets or bi-wee...

Federal Agency Name: Department of Education and Passed through State of South Dakota Department of Education Program Name: Twenty-First Century Community Learning Centers Federal Financial Assistance Listing #84.287C Finding Summary: Our auditors identified two instances where timesheets or bi-weekly activity reports were unable to be provided, three instances where the employee’s paid time off and holiday pay was not allocated nor submitted for reimbursement under the Federal program which was inconsistent with other pay periods, and one instance where support did not agree to the amount and time allocated. The Club’s controls did not detect or correct the errors identified. Responsible Individuals: Jody Hernandez, Chief Executive Officer; Darcie Bien, Chief Financial Officer Corrective Action Plan: For all grant-funded payroll, all time allocated through the payroll software will be compared to the bi-weekly activity reports for consistency and accuracy prior to submitting for reimbursement. In addition, a second review of the reimbursement requests by a member of the management team, other than the CFO who prepares the reimbursements, will be done. Anticipated Completion Date: July 2024

View Audit 315101

Finding 478408 (2023-002)

Significant Deficiency 2023

Johnnie B. Moore Towers, Inc.

GA

Questioned Costs Allowable Costs / Cost Principles HUD Housing Programs

In accordance with HUD regulations, entities should not make unauthorized distributions of project funds. The project paid expenses for an adjacent property. The Corporation paid non-project expenses from Project funds. The Project is noncompliant with the HUD regulatory agreement. Expense allocatio...

In accordance with HUD regulations, entities should not make unauthorized distributions of project funds. The project paid expenses for an adjacent property. The Corporation paid non-project expenses from Project funds. The Project is noncompliant with the HUD regulatory agreement. Expense allocations should be closely monitored to ensure Project funds are not used for non-project expenses.

View Audit 315100 Questioned Costs: $1

Finding 478405 (2023-002)

Material Weakness 2023

City of Mesquite, Texas

TX

Questioned Costs Allowable Costs / Cost Principles

Finding: 2023-002 Finding Description: The City reported COVID-19-related expenditures, including supplies, within the HHS Provider Relief Fund (PRF) portal that did not have sufficient supporting documentation showing expenditures were related to the prevention, preparation or response to COVID-19....

Finding: 2023-002 Finding Description: The City reported COVID-19-related expenditures, including supplies, within the HHS Provider Relief Fund (PRF) portal that did not have sufficient supporting documentation showing expenditures were related to the prevention, preparation or response to COVID-19. In addition, the City reported fringe benefit amounts based on budgeted allocations and not actual expenditures. Auditee Response: The City of Mesquite agrees with the finding. Corrective Action: The City of Mesquite will ensure that federal reporting documentation is sufficiently documented/supported and is directly traceable to the actual expenditures booked in the City’s ledger. Projected Completion Date: The corrective action will be immediately implemented and completed by September 30, 2024.

View Audit 315087 Questioned Costs: $1

Finding 478398 (2023-003)

Significant Deficiency 2023

Foundation for Applied Molecular Evolution Inc.

FL

Cash Management Allowable Costs / Cost Principles Significant Deficiency

Finding 2023-003 – Significant Deficiency over Internal Controls Related to Cash Management Compliance - Human Genome Research - Enzyme Synthesis of RNA – 93.172 Recommendation: The Foundation should strengthen its controls related to the cash draw processes to ensure that grant funding only be subm...

Finding 2023-003 – Significant Deficiency over Internal Controls Related to Cash Management Compliance - Human Genome Research - Enzyme Synthesis of RNA – 93.172 Recommendation: The Foundation should strengthen its controls related to the cash draw processes to ensure that grant funding only be submitted for reimbursement and cash draws once an expenditure has been made, regardless of anticipated expenditures. Corrective Action: In addition to the grants manager, another member of management will review the grant funding request prior to submission to ensure that it is appropriately supported with evidence of allocable and allowable costs incurred. Person Responsible for Corrective Action: Jackie McCarter, Grants Administrator, and another member of management Anticipated Completion Date for Corrective Action: The Corrective Action will be immediately implemented in response to the auditor’s recommendation.

View Audit 315080

Finding 478396 (2023-002)

None 2023

Foundation for Applied Molecular Evolution Inc.

FL

Allowable Costs / Cost Principles Cash Management

Finding 2023-002 – Noncompliance with Cash Management Requirement – Human Genome Research - Enzyme Synthesis of RNA – 93.172 Recommendation: The Foundation should ensure that grant funding only be submitted for reimbursement and cash draws once an expenditure has been made, regardless of anticipated...

Finding 2023-002 – Noncompliance with Cash Management Requirement – Human Genome Research - Enzyme Synthesis of RNA – 93.172 Recommendation: The Foundation should ensure that grant funding only be submitted for reimbursement and cash draws once an expenditure has been made, regardless of anticipated expenditures. Corrective Action: Grant funding will only be drawn in reimbursement of costs incurred for allocable and allowable costs incurred. Person Responsible for Corrective Action: Jackie McCarter, Grants Administrator Anticipated Completion Date for Corrective Action: The Corrective Action will be immediately implemented in response to the auditor’s recommendation.

View Audit 315080

Corrective Action Plans

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