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Finding 380910 (2023-005)
Significant Deficiency 2023
Carroll County Youth Service Bureau Inc.
MD
Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking
Payroll expenses for employees who work 100% of their time in one program are and have been in compliance. For those employees who split their time among several programs, CCYSB recognizes the need for accurate payroll expense reporting. We are researching our online payroll system which is currentl...
Payroll expenses for employees who work 100% of their time in one program are and have been in compliance. For those employees who split their time among several programs, CCYSB recognizes the need for accurate payroll expense reporting. We are researching our online payroll system which is currently not programed to allow a more detailed timesheet. In the interim, an hourly cost allocation spreadsheet will be used to post payroll and payroll related expenses. The allocation spreadsheet will be maintained each pay period. Employees will acknowledge their program related hours and documentation of such will be maintained.
View Audit 295602
Finding 380909 (2023-004)
Material Weakness 2023
Carroll County Youth Service Bureau Inc.
MD
Allowable Costs / Cost Principles Reporting
CCYSB will keep accounting records on the accrual basis of accounting during the fiscal year to ensure the correct financials are being reported for federal programs.
CCYSB will keep accounting records on the accrual basis of accounting during the fiscal year to ensure the correct financials are being reported for federal programs.
View Audit 295602
Finding 380902 (2023-002)
Material Weakness 2023
Cameron Regional Medical Center
MO
Questioned Costs Allowable Costs / Cost Principles Reporting
Corrective Action: The Medical Center has fully expended federal funds from all grant programs as of September 30, 2023. The Medical Center does not anticipate receiving future federal grants. If future federal grants are received, controls will be added to verify allowable expenditures are for i...
Corrective Action: The Medical Center has fully expended federal funds from all grant programs as of September 30, 2023. The Medical Center does not anticipate receiving future federal grants. If future federal grants are received, controls will be added to verify allowable expenditures are for items that have not already been reimbursed by other sources. Person Responsible: Rosa Patti, CFO (816) 649-3274 RPatti@cameronregional.org Proposed Completion Date: February 29, 2024
View Audit 295573 Questioned Costs: $1
Finding 380887 (2023-001)
Significant Deficiency 2023
Metropolitan School District of Wabash County
IN
Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles § 200.303 § 200.403
Finding 2023-001 Information on the federal program: Subject: Special Education Cluster - Earmarking Federal Agency: Department of Education Federal Programs: Special Education Grants to States, Special Education Preschool Grants Assistance Listings Numbers: 84.027, 84.173 Federal Award Numbers: 206...
Finding 2023-001 Information on the federal program: Subject: Special Education Cluster - Earmarking Federal Agency: Department of Education Federal Programs: Special Education Grants to States, Special Education Preschool Grants Assistance Listings Numbers: 84.027, 84.173 Federal Award Numbers: 20611-054-PN01, 20619-054-PN01, 21611-054-PN01, 21619-054-PN01 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Matching, Level of Effort, Earmarking Audit Findings: Significant Deficiency Condition: The School Corporation did not have internal controls in place to ensure that the Cooperative complied with the earmarking requirements. The Cooperative did not have adequate procedures in place to ensure that the required level of expenditures for non-public school students with disabilities was met for each member school. The Cooperative did not have effective internal controls to ensure non-public school expenditures were appropriately identified and reported. Context: The School Corporation is a member of the Wabash Miami Area Programs for Exceptional Children (Cooperative). During fiscal year 2021-2022 and 2022-2023, the Cooperative operated the special education programs and spent the federal money on behalf of all its members. As the grant agreements were between the Indiana Department of Education (IDOE) and each member school, the School Corporation was responsible for ensuring and providing oversight of the Cooperative. However, there was inadequate oversight performed by the School Corporation in order to ensure compliance with the Matching, Level of Effort, Earmarking compliance requirement. The Non-Public Proportionate Share expenditures for the 20611-054-PN01, 20619-054-PN01, 21611-054-PN01, and 21619-054-PN01 grant awards could not be verified for the individual member schools. The non-public school share funds for all member schools were comingled and the aggregate amount of expenditures was then allocated to the member schools on a percentage basis. These allocations were the amounts reported to IDOE. As such, we were unable to identify which expenditures were for each school in order to verify the minimum amount per the grant award was expended and properly reported to IDOE as required. The School Corporation’s minimum, nonpublic earmarking requirement for grant awards 20611-054-PN01 and 21611-054- PN01 was $1,643 and $7,941, respectively. The School Corporation did not have any minimum, nonpublic earmarking requirement for the 20619-054-PN01 and 21619-054-PN01 grant awards. The lack of internal controls and noncompliance were isolated to the 20611-054-PN01, 20619-054-PN01, 21611-054-PN01, and 21619-054-PN01 grant awards. Views of Responsible Officials and Corrective Action Plan: Management agrees with the finding. 1. Meet with LEA Superintendent, Director of Special Education, and Office Manager on January 16th, 2024 at 2:00 pm to review current procedure and brainstorm ideas. 2. Meet with IDOE Finance Specialist for clarification. Responsible Party and Timeline for Completion: Ann Higgins, WMAP Special Education Director, will oversee the corrective action plan and timeline for completion. The anticipated completion date is March 1, 2024.
View Audit 295563
Finding 380849 (2023-007)
Material Weakness 2023
Civica Nevada
NV
Allowable Costs / Cost Principles
A process was put in place in May 2023 to ensure all principal approvals are documented in writing or electronic approval in the system, which can be date stamped by the system. Payroll will not be run, nor grants submitted, until proper approval is received.Nachum Golodner, Academica Director of Ac...
A process was put in place in May 2023 to ensure all principal approvals are documented in writing or electronic approval in the system, which can be date stamped by the system. Payroll will not be run, nor grants submitted, until proper approval is received.Nachum Golodner, Academica Director of Accounting Anticipated Completion Date: June 30, 2024
View Audit 295542
Finding 380848 (2023-006)
Material Weakness 2023
Civica Nevada
NV
Allowable Costs / Cost Principles
A process was put in place in May 2023 to ensure all principal approvals are documented in writing or electronic approval in the system, which can be date stamped by the system. Payroll will not be run, nor grants submitted, until proper approval is received. Personnel Responsible for Corrective Act...
A process was put in place in May 2023 to ensure all principal approvals are documented in writing or electronic approval in the system, which can be date stamped by the system. Payroll will not be run, nor grants submitted, until proper approval is received. Personnel Responsible for Corrective Action: Nachum Golodner, Academica Director of Accounting Anticipated Completion Date: June 30, 2024
View Audit 295542
Finding 380796 (2023-001)
Significant Deficiency 2023
South Country Central School District
NY
Questioned Costs Allowable Costs / Cost Principles Equipment & Real Property Management § 200.404
Significant Deficiency 2023-001. Allowable Costs/Cost Principles United States Federal Communications Commission: COVID-19: Emergency Connectivity Fund Program ALN: 32.009 Condition: Subpart E, 2 CFR §200.404 of the Uniform guidance requires that any monies charged to the Emergency Connectivity Fund...
Significant Deficiency 2023-001. Allowable Costs/Cost Principles United States Federal Communications Commission: COVID-19: Emergency Connectivity Fund Program ALN: 32.009 Condition: Subpart E, 2 CFR §200.404 of the Uniform guidance requires that any monies charged to the Emergency Connectivity Fund Program be reasonable costs allowable under the approved grant application, including the grant requirement that reimbursed costs for devices or equipment are only eligible for a one-per user limitation. During the current year, we noted that the District purchased and was reimbursed for additional devices or equipment beyond the unmet need and the one per-user limitation. Planned Corrective Action: The District agrees with the recommendation, and the Assistant Superintendent for Finance and Management Services will contact the federal agency to determine the appropriate action for the reimbursement of the excess funds received. Responsible Contact Person: Jennifer Segui Assistant Superintendent for Finance & Operations South Country Central School District 189 N. Dunton Avenue East Patchogue, NY 11772 Anticipated Completion Date: June 30, 2024
View Audit 295508 Questioned Costs: $1
Finding 380790 (2023-002)
Material Weakness 2023
Greene Acres Nursing Home Association, Inc.
AR
Questioned Costs Allowable Costs / Cost Principles Material Weakness
The Association agrees with the finding and will adopt the recommendation however there were additional expenditures during Period 5 that would have been in compliance with program allowable activities and allowable costs if selected for reporting in the PRF Reporting Portal.
The Association agrees with the finding and will adopt the recommendation however there were additional expenditures during Period 5 that would have been in compliance with program allowable activities and allowable costs if selected for reporting in the PRF Reporting Portal.
View Audit 295493 Questioned Costs: $1
Finding 380789 (2023-001)
Material Weakness 2023
Greene Acres Nursing Home Association, Inc.
AR
Questioned Costs Allowable Costs / Cost Principles Reporting
The Association agrees with the finding and will adopt the recommendation however there were additional expenditures during Period 5 that would have been in compliance with program allowable activities and allowable costs if selected for reporting in the PRF Reporting Portal.
The Association agrees with the finding and will adopt the recommendation however there were additional expenditures during Period 5 that would have been in compliance with program allowable activities and allowable costs if selected for reporting in the PRF Reporting Portal.
View Audit 295493 Questioned Costs: $1
Finding 380754 (2023-001)
Material Weakness 2023
Huntsville School District
AR
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties
Finding 2023-01: Criteria or specific requirement: Office of Management and Budget (OMB) 47 CFR § 54.1706 (b) states that eligible schools cannot request and receive support for the purchase of eligible equipment and services for use solely at the school; however, some on-campus use is permitted fo...
Finding 2023-01: Criteria or specific requirement: Office of Management and Budget (OMB) 47 CFR § 54.1706 (b) states that eligible schools cannot request and receive support for the purchase of eligible equipment and services for use solely at the school; however, some on-campus use is permitted for eligible equipment that was purchased primarily to provide off-campus access.
View Audit 295432 Questioned Costs: $1
Finding 380754 (2023-001)
Material Weakness 2023
Huntsville School District
AR
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties
Condition: During testing, we identified unallowable costs totaling $228,436 were paid from the Emergency Connectivity Fund for 722 connected devices that were purchased primarily for on-campus access and were not distributed to students for off-campus remote learning.
Condition: During testing, we identified unallowable costs totaling $228,436 were paid from the Emergency Connectivity Fund for 722 connected devices that were purchased primarily for on-campus access and were not distributed to students for off-campus remote learning.
View Audit 295432 Questioned Costs: $1
Finding 380754 (2023-001)
Material Weakness 2023
Huntsville School District
AR
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties
Cause: Lack of internal controls and management oversight of program expenditures.
Cause: Lack of internal controls and management oversight of program expenditures.
View Audit 295432 Questioned Costs: $1
Finding 380754 (2023-001)
Material Weakness 2023
Huntsville School District
AR
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties
Effect: Unallowable costs of $228,436 were paid from the Emergency Connectivity Fund.
Effect: Unallowable costs of $228,436 were paid from the Emergency Connectivity Fund.
View Audit 295432 Questioned Costs: $1
Finding 380754 (2023-001)
Material Weakness 2023
Huntsville School District
AR
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties
Questioned costs: The amount of questioned costs was $228,436.
Questioned costs: The amount of questioned costs was $228,436.
View Audit 295432 Questioned Costs: $1
Finding 380754 (2023-001)
Material Weakness 2023
Huntsville School District
AR
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties
Context: As a result of an examination of Emergency Connectivity Fund checks paid, review of inventory records maintained for connected devices purchased, and interviews of District personnel, it was determined that 722 out of 1,522 devices purchased were not primarily for off-campus use and resulte...
Context: As a result of an examination of Emergency Connectivity Fund checks paid, review of inventory records maintained for connected devices purchased, and interviews of District personnel, it was determined that 722 out of 1,522 devices purchased were not primarily for off-campus use and resulted in unallowable costs.
View Audit 295432 Questioned Costs: $1
Finding 380754 (2023-001)
Material Weakness 2023
Huntsville School District
AR
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties
Name and Contact of Responsible Person(s) for Corrective Action: Jonathan Warren (jwarren@1hsd.org 479-738-2011) and Bailey Cotton (bcotton@1hsd.org 479-738-2011).
Name and Contact of Responsible Person(s) for Corrective Action: Jonathan Warren (jwarren@1hsd.org 479-738-2011) and Bailey Cotton (bcotton@1hsd.org 479-738-2011).
View Audit 295432 Questioned Costs: $1
Finding 380754 (2023-001)
Material Weakness 2023
Huntsville School District
AR
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties
Response: Based on the information that we had available at the time and based on guidance provided by our E-Rate consultant and from conferring with other schools that were also applying for ECF funding, we were within compliance as we understood the requirements to be. The deadline to apply for th...
Response: Based on the information that we had available at the time and based on guidance provided by our E-Rate consultant and from conferring with other schools that were also applying for ECF funding, we were within compliance as we understood the requirements to be. The deadline to apply for this wave of funding was before they had finished writing and released the guidelines for this additional one-time funding. We performed the required survey and ordered precisely the number of devices as indicated in the forms that answered that they did not have a reliable internet device at home.
View Audit 295432 Questioned Costs: $1
Finding 380754 (2023-001)
Material Weakness 2023
Huntsville School District
AR
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties
Corrective Action: The district will contact the Federal Communications Commission for guidance on the matter. If necessary, the computers in question will be distributed in the appropriate manner in accordance with the regulation.
Corrective Action: The district will contact the Federal Communications Commission for guidance on the matter. If necessary, the computers in question will be distributed in the appropriate manner in accordance with the regulation.
View Audit 295432 Questioned Costs: $1
Finding 380754 (2023-001)
Material Weakness 2023
Huntsville School District
AR
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties
Anticipated Completion Date: June 30, 2024
Anticipated Completion Date: June 30, 2024
View Audit 295432 Questioned Costs: $1
Finding 380722 (2023-002)
Significant Deficiency 2023
Soledad Unified School District
CA
Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.430
The Business Office, in coordination with the Human Resources Department, is developing a process to ensure timely reviews and approvals of employee time and effort charged to federal programs is documented on a periodic basis. The corrective action is expected to be implemented by June 30, 2024.
The Business Office, in coordination with the Human Resources Department, is developing a process to ensure timely reviews and approvals of employee time and effort charged to federal programs is documented on a periodic basis. The corrective action is expected to be implemented by June 30, 2024.
View Audit 295400
Finding 380684 (2023-007)
Significant Deficiency 2023
New American Association of Massachusetts, Inc.
MA
Allowable Costs / Cost Principles Reporting § 200.303
The Organization is implementing stronger procedures and controls surrounding payroll transactions. New procedures will be developed and implemented to ensure timely submission by employees, approval, and proper allocation of employees’ timesheet and related salary costs. The updated procedures, in ...
The Organization is implementing stronger procedures and controls surrounding payroll transactions. New procedures will be developed and implemented to ensure timely submission by employees, approval, and proper allocation of employees’ timesheet and related salary costs. The updated procedures, in part, will include: • Implementing a standard timesheet to be utilized by all employees which must be submitted by the employee, with sufficient evidence it was actually completed by an employee, by a predetermined date each pay period. • Requiring the timesheet to have written approval by a supervisor, or the Executive Director if there is no direct supervisor. • Developing a policy in which hourly employees must request and be approved to work overtime. • Requiring segregation of duties between key functions in the payroll process.
View Audit 295394
Finding 380648 (2023-005)
Material Weakness 2023
New American Association of Massachusetts, Inc.
MA
Allowable Costs / Cost Principles Cash Management Matching / Level of Effort / Earmarking § 200.303
As a result of the growth in the Organization and corresponding growth in the number and complexity of its state and federal contracts, the Organization has hired an experienced CFO to ensure the Organization remains in compliance with federal and state laws and regulations related to its contracts....
As a result of the growth in the Organization and corresponding growth in the number and complexity of its state and federal contracts, the Organization has hired an experienced CFO to ensure the Organization remains in compliance with federal and state laws and regulations related to its contracts. The newly hired CFO will seek to strengthen internal controls by updating written internal control and compliance policies and procedures and will ensure that the finance department adheres to the policies in place. The updated policies and procedures will develop controls to prevent the any further overbillings from occurring. These updated controls and policies, in part, will include developing a plan to track monthly revenues against expenses for its cost reimbursement contracts and to ensure that actual indirect costs billed for do not exceed actual indirect/overhead costs which could result in overbillings. The updated internal control and compliance policies and procedures will be in place to comply with 2 CFR Part 200 Subpart D § 200.303 and to comply with cost principles set forth in 2 CFR Part 200 Subpart E.
View Audit 295394
Finding 380603 (2023-002)
Material Weakness 2023
Survivor Empowerment Center
IL
Allowable Costs / Cost Principles Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking
Corrective Action Plan Finding No. 2023-002 – Salaries and Benefits Not Supported by Proper Time and Effort Documentation Federal Program: Crime Victim Assistance Project No: 220001 and 2020-V2-GX-0017 CFDA No: 16.575 Passed Through: Illinois Coalition Against Domestic Violence and Illinois Coalit...
Corrective Action Plan Finding No. 2023-002 – Salaries and Benefits Not Supported by Proper Time and Effort Documentation Federal Program: Crime Victim Assistance Project No: 220001 and 2020-V2-GX-0017 CFDA No: 16.575 Passed Through: Illinois Coalition Against Domestic Violence and Illinois Coalition Against Sexual Assault Federal Agency: U.S. Department of Justice Condition: During our testwork, we noted the following: • One employee’s timesheets did not reflect the correct allocation percentages determined by the Organization, • Five employees did not have a time and effort certification submitted during the 4th quarter of 2023, and • Two employee timesheets were not signed by the employee. Plan: The Survivor Empowerment Center, Inc. is currently in the process of training a new HR/Payroll Specialist and putting together a step-by-step checklist for completing payroll to ensure all steps are taken. This checklist includes a review of payroll by the Assistant Director. Anticipated Date of Completion: By March 13, 2024 – the next payroll. Name of Contact Person: Susan Hicks, Assistant Director
View Audit 295367
Finding 380594 (2023-008)
Material Weakness 2023
Madison-Grant United School Corporation
IN
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.303
FINDING 2023-008 Finding Subject: Education Stabilization Fund - Activities Allowed or Unallowed Summary of Finding: Material Weakness The Elementary and Secondary School Emergency Relief (ESSER) Fund provided funding to States and school districts to combat the effects of the coronavirus, help safe...
FINDING 2023-008 Finding Subject: Education Stabilization Fund - Activities Allowed or Unallowed Summary of Finding: Material Weakness The Elementary and Secondary School Emergency Relief (ESSER) Fund provided funding to States and school districts to combat the effects of the coronavirus, help safely reopen and sustain the safe operation of schools, and to address the impact of the coronavirus pandemic on the nation’s students. States were required to subgrant a portion of their ESSER allocation to local educational agencies (LEA). Prior to LEAs receiving their respective subgrants, LEAs were required to complete an application for ARP ESSER funding, which was submitted to the Indiana Department of Education (IDOE), the pass-through entity for approval. The application included a district level budget identifying how the LEA intended to spend program funds. The School Corporation did not have internal controls in place over payroll disbursements charged to the ESSER grant funds. Payroll disbursements were paid without evidence that the detailed report of payroll disbursements was reviewed and approved by another person not involved in the original payroll process. Contact Person Responsible for Corrective Action: Bengamin Mann Contact Phone Number and Email Address: 765-536-0008 bmann@mgusc.k12.in.us Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: Quarterly grant meetings will be held between the CFO, Deputy Treasurer, and Grant writer. This will ensure compliance requirements continue to be met. The CFO now reviews the Org Charge report and signs off before the payroll batch being released to the bank. This report is generated by Payroll and Benefits. Also, this entire report is now included with board claims for board approval rather than a final summary sheet. Anticipated Completion Date: February 2024
View Audit 295346
Finding 380589 (2023-007)
Material Weakness 2023
Madison-Grant United School Corporation
IN
Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.403 § 200.430
FINDING 2023-007 Finding Subject: Education Stabilization Fund – Allowable Costs/Cost Principles Summary of Finding: Material Weakness, Other Matters The Elementary and Secondary School Emergency Relief (ESSER) Fund provided funding to States and school districts to combat the effects of the coronav...
FINDING 2023-007 Finding Subject: Education Stabilization Fund – Allowable Costs/Cost Principles Summary of Finding: Material Weakness, Other Matters The Elementary and Secondary School Emergency Relief (ESSER) Fund provided funding to States and school districts to combat the effects of the coronavirus, help safely reopen and sustain the safe operation of schools, and to address the impact of the coronavirus pandemic on the nation’s students. States were required to subgrant a portion of their ESSER allocation to local educational agencies (LEA). Prior to LEAs receiving their respective subgrants, LEAs were required to complete an application for ARP ESSER funding, which was submitted to the Indiana Department of Education (IDOE), the pass-through entity for approval. The application included a district level budget identifying how the LEA intended to spend program funds. The School Corporation did not have internal controls in place over payroll disbursements charged to the ESSER grant funds. Payroll disbursements were paid without evidence that the detailed report of payroll disbursements was reviewed and approved by another person not involved in the original payroll process. Contact Person Responsible for Corrective Action: Bengamin Mann Contact Phone Number and Email Address: 765-536-0008 bmann@mgusc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Quarterly grant meetings will be held between the CFO, Deputy Treasurer, and Grant writer. This will ensure compliance requirements continue to be met. The CFO now reviews the Org Charge report and signs off before the payroll batch being released to the bank. This report is generated by Payroll and Benefits. Also, this entire report is now included with board claims for board approval rather than a final summary sheet. Anticipated Completion Date: February 2024
View Audit 295346 Questioned Costs: $1
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