Corrective Action Plans

Finding 370101 (2023-002)

Material Weakness 2023

PA

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

Finding 2023-002: Education Stabilization Fund Allowable Costs and Allowable Activities Westmoreland County Community College continued to provide the same Covid outreach programs as they had years one and two in year three to their Students and Employees and community. • Vaccination clinics were ...

Finding 2023-002: Education Stabilization Fund Allowable Costs and Allowable Activities Westmoreland County Community College continued to provide the same Covid outreach programs as they had years one and two in year three to their Students and Employees and community. • Vaccination clinics were continued and are still offered. However, these are at no cost to the University, student, or employee. • Hand sanitizer, masks and other items are always available to those who require, but were paid for from prior years funds. • When advertising for all Covid related events Westmoreland used sources which were at no cost to the college. • The staff time to organize and manage events did not get allocated to the grant, however would have been covered under the lost revenue recognition.

View Audit 291618 Questioned Costs: $1

Finding 370088 (2023-003)

Material Weakness 2023

Westmoreland County Community College

PA

Questioned Costs Student Financial Aid Internal Control / Segregation of Duties

Finding 2023-003: Student Financial Assistance Cluster Allowable Costs and Allowable Activities and Eligibility and SEOG Pell The findings noted three separate issues related to policies and procedures verifying the accuracy of the student eligibility for grant funding and the proper amount paid to...

Finding 2023-003: Student Financial Assistance Cluster Allowable Costs and Allowable Activities and Eligibility and SEOG Pell The findings noted three separate issues related to policies and procedures verifying the accuracy of the student eligibility for grant funding and the proper amount paid to the student based on financial need. After a review of Pell grants, Return To Title IV funds, and the award of SEOG after a return of Title IV calculation, it was determined that human error as a result of manual work was the root cause. To correct the root cause, an increased level of internal control via another level of review and a re-review of aid for the FY24 year was implemented. Further, for students who had an enrollment status of less than full time, we have had increased the number reviews for compliance. Moving forward, the College is implementing a new ERP system in which internal controls are configured to alleviate manual work thus human error and increase compliance. The President will ensure the controls are in place.

View Audit 291618 Questioned Costs: $1

Finding 370086 (2023-006)

Material Weakness 2023

Evansdale Municipal Housing Authority

IA

Cash Management HUD Housing Programs Internal Control / Segregation of Duties

Finding 2003-006: We agree with the finding. The Authority will adopt an operating budget for the Voucher program as a control to ensure operating costs are reasonable and the program remains financially viable. The Authority will put into place a system to reimburse shared expenses in a timely man...

Finding 2003-006: We agree with the finding. The Authority will adopt an operating budget for the Voucher program as a control to ensure operating costs are reasonable and the program remains financially viable. The Authority will put into place a system to reimburse shared expenses in a timely manner and will monitor the balances. The Authority will no longer grant temporary loans to other Authority programs, to be completed within thirty days.

View Audit 291615

Finding 370073 (2023-001)

Significant Deficiency 2023

La Pine Community Health Center

OR

Allowable Costs / Cost Principles

U.S. Department of Health and Human Services La Pine Community Health Center respectfully submits the following corrective action plan for the year ended October 31, 2023. Audit period: November 1, 2022 – October 31, 2023 The findings from the schedule of findings and questioned costs are discussed ...

U.S. Department of Health and Human Services La Pine Community Health Center respectfully submits the following corrective action plan for the year ended October 31, 2023. Audit period: November 1, 2022 – October 31, 2023 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS—FINANCIAL STATEMENT AUDIT None noted. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Health and Human Services 2023-001 Health Center Program Cluster – Assistance Listing No. 93.224, 93.527 Recommendation: CLA recommends that La Pine Community Health Center retain documentation and records for expenditures allocated to federal funds. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will design and implement procedures to perform checks and review allocated expenditures to ensure proper documentation is retained. Name(s) of the contact person(s) responsible for corrective action: Karen Forman, CFO Planned completion date for corrective action plan: October 31, 2024 If the U.S. Department of Health and Human Services has questions regarding this plan, please call Karen Forman, CFO, at 541-876-1843.

View Audit 291587

Finding 370064 (2023-001)

None 2023

Alexander Youth Network

NC

Allowable Costs / Cost Principles § 200.403

Identifying Number: 2023-001 Finding: For 3 out of the 26 transactions selected for the COVID-19 Coronavirus State and Local Fiscal Recovery Funds program, the expenditures were recorded for an inaccurate amount. For 1 out of 25 transactions selected for the Transitional Living for Homeless Youth...

Identifying Number: 2023-001 Finding: For 3 out of the 26 transactions selected for the COVID-19 Coronavirus State and Local Fiscal Recovery Funds program, the expenditures were recorded for an inaccurate amount. For 1 out of 25 transactions selected for the Transitional Living for Homeless Youth program, the expenditure was not accrued in the appropriate fiscal year in accordance with U.S. GAAP. Corrective Action Plan for Audit Finding 2023-001: The first item above related to rental payment. Incorrect payment made due to incorrect information/approval from the program. An additional level of lease review by Director of Finance and Business added to confirm payment matches lease upon initiation of new leases and lease renewals. The second item above related to a gas card account. The Director of Finance & Business and Director of Accounting have discussed this. An item added to year-end/audit check list to review October statement and identify/accrue any expenses incurred on or prior to September 30. Responsible for Corrective Action Plan: Julie Pool, Director of Finance & Business

View Audit 291571

Finding 370001 (2023-001)

None 2023

Mriglobal

MO

Allowable Costs / Cost Principles

Personnel Responsible for Correction Action: Martin J. Nevshemal, Vice President, CFO, and Treasurer Anticipated Completion Date: N/A Corrective Action Plan: Due to the classified nature of these contracts, no corrective action can take place because of the restrictions enforced by the sponsor’s sec...

Personnel Responsible for Correction Action: Martin J. Nevshemal, Vice President, CFO, and Treasurer Anticipated Completion Date: N/A Corrective Action Plan: Due to the classified nature of these contracts, no corrective action can take place because of the restrictions enforced by the sponsor’s security requirements. While examination of financial mechanics related to these contracts could be performed, there is no ability, due to the classified nature of the work, for the auditors to examine the terms of the contract, specification of deliverables, required reports and equipment, explicitly unallowable costs, or other special contract limits. In the Report on Compliance for the Major Federal Program and Report on Internal Control Over Compliance, the Independent Auditor’s Report notes that MRIGlobal complied, in all material respects, with the types of compliance requirements described in the OMB Compliance Supplement that could have a direct and material effect on its major federal program for the year ended September 30, 2023, for the non-classified contracts that were subject to audit. MRIGlobal applies the same level of internal controls and discipline over compliance for its classified contracts as it does for all other contracts and is confident that the compliance noted in the audit of the non-classified contracts extends to the classified contracts. It should also be noted that the classified contracts are subject to audit by the sponsor.

View Audit 291542

Finding 369997 (2023-002)

Material Weakness 2023

Big Brothers Big Sisters of Colorado, Inc.

CO

Questioned Costs Allowable Costs / Cost Principles Cash Management

As of August 2023, BBBSC implemented controls that properly support the distribution of personnel charges in accordance with the Uniform Guidance and employees’ salaries charged to the grant are based on actual costs incurred. Further, these charges are reviewed by the Director of Finance before fed...

As of August 2023, BBBSC implemented controls that properly support the distribution of personnel charges in accordance with the Uniform Guidance and employees’ salaries charged to the grant are based on actual costs incurred. Further, these charges are reviewed by the Director of Finance before federal reimbursements are requested.

View Audit 291540 Questioned Costs: $1

Finding 369790 (2023-001)

Significant Deficiency 2023

Redondo Beach Unified School District

CA

Questioned Costs Allowable Costs / Cost Principles

It was determined at the end of the 2022-2023 school year that $43,747 of indirect costs were charged to the Education Stabilization Fund in error. Prior to the start of the 2022-2023 school year, the CDE posted a correction in their guidelines for some funding sources regarding indirect costs. We w...

It was determined at the end of the 2022-2023 school year that $43,747 of indirect costs were charged to the Education Stabilization Fund in error. Prior to the start of the 2022-2023 school year, the CDE posted a correction in their guidelines for some funding sources regarding indirect costs. We will be correcting the action as updated in our books and will implement an annual review process for funding sources to ensure that we are able to implement all guidelines.

View Audit 291318 Questioned Costs: $1

Finding 369772 (2023-002)

Significant Deficiency 2023

City of Bellevue, Kentucky

KY

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Eligibility

February 14, 2024 City of Bellevue, Kentucky Single Audit Corrective Action Plan for the Fiscal Year Ended June 30, 2023 Audit Findings Finding Reference Number: 2023-02 Description of Finding: Lack of Control Over Financial Reporting – Could Not Prepare Schedule of Expenditure of Federal Awards...

February 14, 2024 City of Bellevue, Kentucky Single Audit Corrective Action Plan for the Fiscal Year Ended June 30, 2023 Audit Findings Finding Reference Number: 2023-02 Description of Finding: Lack of Control Over Financial Reporting – Could Not Prepare Schedule of Expenditure of Federal Awards. Statement of Concurrence or Nonconcurrence: The City of Bellevue, Kentucky agrees with the audit finding. Corrective Action: The City of Bellevue, Kentucky will consult with grant management experts to prepare an annual Schedule of Expenditure of Federal Awards. Name of Contact Person: Lindy Jenkins City Clerk / Treasurer Lindy.Jenkins@bellevueky.org (859) 431-8888 Projected Completion Date: On or before June 30, 2024

View Audit 291300

Finding 369771 (2023-001)

Significant Deficiency 2023

City of Bellevue, Kentucky

KY

Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.300 § 200.400

February 14, 2024 City of Bellevue, Kentucky Single Audit Corrective Action Plan for the Fiscal Year Ended June 30, 2023 Audit Findings Finding Reference Number: 2023-01 Description of Finding: No Written Policies, Procedures, or Standards of Conduct Relative to Federal Awards. Statement of Conc...

February 14, 2024 City of Bellevue, Kentucky Single Audit Corrective Action Plan for the Fiscal Year Ended June 30, 2023 Audit Findings Finding Reference Number: 2023-01 Description of Finding: No Written Policies, Procedures, or Standards of Conduct Relative to Federal Awards. Statement of Concurrence or Nonconcurrence: The City of Bellevue, Kentucky agrees with the audit finding. Corrective Action: The City of Bellevue, Kentucky will prepare written procedures governing the expenditures of Federal Funds. : Name of Contact Person Lindy Jenkins City Clerk / Treasurer (859) 431-8888 Projected Completion Date: On or before June 30, 2024

View Audit 291300

Finding 369720 (2023-005)

Material Weakness 2023

Springs Valley Community Schools Corporation

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.303

Finding 2023-005 – Education Stabilization Fund - Activities Allowed or Unallowed, Allowable Costs- Cost Principles Contact Person Responsible for Corrective Action: Felicia Wolfington Contact Phone Number: (812) 936-4474 x232 Views of Responsible Official: We concur with the finding. Descript...

Finding 2023-005 – Education Stabilization Fund - Activities Allowed or Unallowed, Allowable Costs- Cost Principles Contact Person Responsible for Corrective Action: Felicia Wolfington Contact Phone Number: (812) 936-4474 x232 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The school corporation’s management will establish a documented, primary and secondary review of all federal accounts payable claims. Anticipated Completion Date: 02/16/2024

View Audit 291176

Finding 369711 (2023-002)

Material Weakness 2023

Springs Valley Community Schools Corporation

IN

School Nutrition Programs Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.303

Finding 2023-002 – Child Nutrition Cluster – Activities Allowed or Unallowed, Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Felicia Wolfington/Sasha Robison Contact Phone Number: (812) 936-4474 x232 Views of Responsible Official: We concur with the finding. ...

Finding 2023-002 – Child Nutrition Cluster – Activities Allowed or Unallowed, Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Felicia Wolfington/Sasha Robison Contact Phone Number: (812) 936-4474 x232 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The school corporation’s management will establish a documented, secondary review of all accounts payable claims to ensure the accuracy of the claims, and will ensure underlying support or details of the claims will be included. Anticipated Completion Date: 02/16/2024

View Audit 291176

Finding 369659 (2023-001)

Significant Deficiency 2023

Glen Rose Independent School District

TX

Questioned Costs Allowable Costs / Cost Principles

The responsible parties will more closely review program guidelines for each individual grant program before approving expenditure requests . The District will review allowable activities and allowable costs requirements, and enhance controls to ensure compliance with the requirements .

View Audit 291046 Questioned Costs: $1

Finding 369657 (2023-004)

Significant Deficiency 2023

Wyoming Stock Growers Land Trust

WY

Procurement, Suspension & Debarment Allowable Costs / Cost Principles

Responsible Individuals: Jessica Crowder, Executive Director Corrective Action Plan: The Trust will develop written policies for activities allowed or unallowed, allowable costs/cost principles, and procurement and suspension and debarment. Anticipated Completion Date: Ongoing

View Audit 291035

Finding 369567 (2023-003)

Significant Deficiency 2023

Idea Public Schools

TX

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency

#2023-003 – Significant Deficiency and Other Non-Compliance. Condition and context: Sampling of internal controls over payroll revealed 7 of the 240 transactions did not have timesheets approved by the employee’s supervisor, and for 2 of the 240 transactions, the employee was paid the incorrect am...

#2023-003 – Significant Deficiency and Other Non-Compliance. Condition and context: Sampling of internal controls over payroll revealed 7 of the 240 transactions did not have timesheets approved by the employee’s supervisor, and for 2 of the 240 transactions, the employee was paid the incorrect amount.. Recommendation: Reemphasize current policies and procedures to review timesheets, and payroll transactions. Planned corrective action: Current policies and procedures will be reviewed, and alternative approval procedures will be identified for instances when the employee’s direct supervisor is unavailable for timely approval. Implement additional audits during rollover process to correct administrative gap, which resulted in 2 payment amount errors. Responsible officers: James Dworkin, Chief Financial Officer and Martin Winchester, Chief Human Assets Officer Estimated completion date: March 31, 2024

View Audit 290922 Questioned Costs: $1

Finding 369541 (2023-002)

Significant Deficiency 2023

Child and Family Agency of Southeastern Connecticut, Inc.

CT

Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles

Audit Finding Reference: 2023-002 Recommendation: The Agency should establish a system of controls to ensure that expenditures of the grant are allowable under the grant conditions.Plan of Action:  CFA agrees with the auditors finding. Management will develop a written procedure to ensure that p...

Audit Finding Reference: 2023-002 Recommendation: The Agency should establish a system of controls to ensure that expenditures of the grant are allowable under the grant conditions.Plan of Action:  CFA agrees with the auditors finding. Management will develop a written procedure to ensure that proper action is taken at the time the invoice is submitted for approval. This will include reviewing the cost principles in Subpart E of the Uniform Guidance with the appropriate staff to ensure they are charging allowable costs to the grant. A system of internal controls will be developed and reviewed to ensure that all grant expenditures are allowable under the regulations of the grant. We anticipate having this written procedure ready by February 29, 2024. If the Cognizant or Oversight Agency for Audit has questions regarding this plan, please contact Lisa Baxter. BaxterL@ChildandFamilyAgency.org Sincerely yours, Lisa Baxter Chief Financial and Administrative Officer

View Audit 290825

Finding 369514 (2023-004)

Significant Deficiency 2023

Rapid City Club for Boys, Inc.

SD

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Reporting

Finding No 2023-004: Uniform Guidance Written Policies Responsible Individuals: Roni Williamson, Controller Corrective Action Plan: The Organization will adopt required Uniform Guidance policies. Anticipated Completion Date: May 31, 2024

View Audit 290783

Finding 369505 (2023-001)

Significant Deficiency 2023

Wisconsin Early Childhood Association, Inc.

WI

Questioned Costs Allowable Costs / Cost Principles § 200.434

The Finance Director will make sur charges are allowable when expensing infrequent or unusual transactions to federal grants and use the Uniform Guidance Selected Items of Cost section when something may be in question. This plan is implemented effective 2/12/2024. The Finance Director will work wit...

The Finance Director will make sur charges are allowable when expensing infrequent or unusual transactions to federal grants and use the Uniform Guidance Selected Items of Cost section when something may be in question. This plan is implemented effective 2/12/2024. The Finance Director will work with the Executive Director and the Director of Performance Management to ensure clear guidance is reflected in policy and procedures on the allowable use of federal awards and included in our current Policies and Procedures with approval of the WECA Finance Committee. If there are any questions regarding this plan, please call Candace Duerst at 608-729-1024.

View Audit 290780 Questioned Costs: $1

Finding 369498 (2023-002)

Significant Deficiency 2023

City of Edmond

OK

Questioned Costs Allowable Costs / Cost Principles

Identifying number: 2023-002 Significant Deficiency Federal Emergency Management Finding: Procedures were in place to identify and report eligible employee costs but not appropriately followed or reviewed which resulted in certain questioned costs. Action taken or planned: In fiscal year 23-24 the...

Identifying number: 2023-002 Significant Deficiency Federal Emergency Management Finding: Procedures were in place to identify and report eligible employee costs but not appropriately followed or reviewed which resulted in certain questioned costs. Action taken or planned: In fiscal year 23-24 the City moved all grant administration to a designated grant department. The duties of the grant administration department are to track, vet and confirm compliance with applicable guidelines on the grants the City applies for. Additionally, the grant administration department will actively assist with submission and seek new grant opportunities and will be available to train City employees on proper grant documentation and substantiation. The City engages outside consultants to review grant submission and the City is engaging this outside consultant to review the grant submissions more often throughout the year than previously engaged to allow more time to adequately review and obtain all necessary information for grant compliance. Any questions regarding this plan should be directed to Kathy Panas, Finance Director at 405.359.4521.

View Audit 290770 Questioned Costs: $1

Finding 369459 (2023-001)

Significant Deficiency 2023

Susquehanna Workforce Network INC

MD

Allowable Costs / Cost Principles Reporting

Names of Contact Persons: Kimberly Justus, Executive Director, Julie Brown, Fiscal and HR Manager Corrective Action Plan: We are in agreement with the finding and will ensure future submissions are completed timely. We completed the submission as soon as the requisite information was available in J...

Names of Contact Persons: Kimberly Justus, Executive Director, Julie Brown, Fiscal and HR Manager Corrective Action Plan: We are in agreement with the finding and will ensure future submissions are completed timely. We completed the submission as soon as the requisite information was available in July 2023. Expected Completion Date: See corrective action plan, all findings have been resolved.

View Audit 290661

Finding 369439 (2023-002)

Material Weakness 2023

Women of Nations

MN

Questioned Costs Allowable Costs / Cost Principles Material Weakness § 200.430

2023-002 Crime Victim Assistance – Assistance Listing No. 16.575 Recommendation: WON should implement a process to complete time and effort certifications and reconcile those certifications to ensure the costs reported to the grantor are accurate. All additional amounts paid contain documentation th...

2023-002 Crime Victim Assistance – Assistance Listing No. 16.575 Recommendation: WON should implement a process to complete time and effort certifications and reconcile those certifications to ensure the costs reported to the grantor are accurate. All additional amounts paid contain documentation that they are properly authorized. All employees should have timesheets to support the hours worked and charged to the grant. These timesheets should be formally approved by a supervisor. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Women of Nations has updated its payroll policies and procedures to ensure that time and effort certifications are completed correctly and approved in a timely manner by supervisors. Name(s) of the contact person(s) responsible for corrective action: Charles Nelson Planned completion date for corrective action plan: June 1, 2023

View Audit 290620 Questioned Costs: $1

Finding 369434 (2023-008)

None 2023

Newberry College

SC

Student Financial Aid Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking

Lack of Documentation of Exit Counseling Planned Corrective Action: Exit counseling letters have been emailed within 30 days of a student’s separation from Newberry College. A record of this notification is maintained in the financial aid software system for audit purposes. The senior associate...

Lack of Documentation of Exit Counseling Planned Corrective Action: Exit counseling letters have been emailed within 30 days of a student’s separation from Newberry College. A record of this notification is maintained in the financial aid software system for audit purposes. The senior associate director will be responsible for completing this process and the director will assist or complete, if necessary. Person Responsible for Corrective Action Plan: Karen Benfield, Director of Financial Aid Anticipated Date of Completion: This process is being implemented for the 2023-24 academic year.

View Audit 290607

Finding 369344 (2023-002)

Material Weakness 2023

Drug Prevention Resource Center D/b/a Inneract Alliance

FL

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

Lack of Review Condition: During review of employee timesheets and related grant reimbursement requests, and annual match report, there was a lack of evidence of review of these documents. Recommendation: We recommend documenting via an approval form with written or electronic signatures designating...

Lack of Review Condition: During review of employee timesheets and related grant reimbursement requests, and annual match report, there was a lack of evidence of review of these documents. Recommendation: We recommend documenting via an approval form with written or electronic signatures designating who is preparing and who is reviewing reimbursement forms and match reports. We also recommend that those approving timesheets document their approval via a signature. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned: While some of these documents (example: match) are not in our control, we will save them in a file for our use with the added lines that include preparer's name, approval line and signature Name(s) of the contact person(s) responsible for corrective action: Angie Ellison Planned completion date for corrective action Rian: All form revisions will begin March 1 2024

View Audit 290570

Finding 369334 (2023-003)

None 2023

Clinton Community School District

WI

Questioned Costs School Nutrition Programs Allowable Costs / Cost Principles

The District will update the annual calculation to include a comparison of the base used for the indirect cost adjustment. Upon identification of the overcharge, the District posted a correcting entry to reduce the indirect costs of the program.

View Audit 290557 Questioned Costs: $1

Finding 369321 (2023-006)

Significant Deficiency 2023

Great Plains Food Bank

ND

Allowable Costs / Cost Principles

U.S. Department of Agriculture CFDA # 10.565, 10.568 Food Distribution Cluster Finding Summary: As part of the audit done by Eide Bailly LLP, multiple payroll allocation errors to programs were identified. Responsible Individuals: Melissa Sobolik, CEO and David Stachon, CFO Corrective Action Plan...

U.S. Department of Agriculture CFDA # 10.565, 10.568 Food Distribution Cluster Finding Summary: As part of the audit done by Eide Bailly LLP, multiple payroll allocation errors to programs were identified. Responsible Individuals: Melissa Sobolik, CEO and David Stachon, CFO Corrective Action Plan: The GPFB has discussed this issue with our outsourced payroll provider, PRO Resources. We implemented an early fix to push our teams to approve their payroll in a more timely manner and allow more time for internal, accounting team review. In addition, we are transitioning to an upgraded HRIS platform through PRO as of January 16th. This upgraded platform has automated payroll allocations (they were previously individually calculated), a more streamlined category system for time off and a better, more immediate system for us to conduct our internal review. Anticipated Completion Date: January, 2023

View Audit 290553

Corrective Action Plans

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