Corrective Action Plans

Finding 481172 (2023-002)

Significant Deficiency 2023

NY

Allowable Costs / Cost Principles § 200.430

Views of Responsible Officials: Due to the nature of our operations, we have a multinational payroll carried out in our subsidiaries. The timekeeping records are produced by the employees and reviewed by managers, are received by the finance team once the month is closed and the salaries being paid....

Views of Responsible Officials: Due to the nature of our operations, we have a multinational payroll carried out in our subsidiaries. The timekeeping records are produced by the employees and reviewed by managers, are received by the finance team once the month is closed and the salaries being paid. To distribute the payroll data to grants as per the allocations in the timekeeping data there is an unavoidable manual aspect which is open to human error. Additional internal controls will be put in place to eliminate human error as far as possible in future.

View Audit 317270

Finding 481075 (2023-002)

Significant Deficiency 2023

Roots Community Health

CA

Allowable Costs / Cost Principles Reporting Significant Deficiency

Management and Corrective Action: The organization has had meetings with both Alameda and Santa Clara Counties, and it has been resolved that all awards are to specify either the federal amount or percentage of federal money. We expect to do all filings within Uniform Guidance which states that fede...

Management and Corrective Action: The organization has had meetings with both Alameda and Santa Clara Counties, and it has been resolved that all awards are to specify either the federal amount or percentage of federal money. We expect to do all filings within Uniform Guidance which states that federal single audit must be completed and the data collection form and the reporting package (as defined in the Uniform Grant Guidance), be submitted within 30 days after receipt of the auditors' report or nine months after year end, whichever comes earlier. The organization is in the process of updating her policies and procedures to ensure that the federal single audit reporting package is submitted timely.

View Audit 317213

Finding 481045 (2023-001)

Material Weakness 2023

Winlock School District No. 232

WA

Subrecipient Monitoring Internal Control / Segregation of Duties Procurement, Suspension & Debarment

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Winlock School District No. 232 September 1, 2022 through August 31, 2023 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regu...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Winlock School District No. 232 September 1, 2022 through August 31, 2023 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2023-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal wage rate requirements. Name, address, and telephone of District contact person: Gloria Dupree, Business Manager, N.E. 1st Street, Winlock, WA 98596, (360) 785-3582 Corrective action the auditee plans to take in response to the finding: Corrective actions for ensuring compliance with federal wage requirements. 1) Maintain detailed documentation of all wage rate determinations, calculations, and payments made to employees by verifying contractors certified weekly payrolls. 2) Print and maintain all certified payrolls from the L&I website, contractors, sub-contractors and maintain copies onsite with awarded contract. 3) Provide training to employees involved in contracting on federal wage rate requirements to ensure they are aware of their responsibilities. 4) Monitor changes in federal wage rate requirements and update internal controls accordingly to stay compliant. Anticipated date to complete the corrective action: 9/01/2024

View Audit 317184

Finding 481040 (2023-002)

Significant Deficiency 2023

Colorado Poverty Law Project

CO

Allowable Costs / Cost Principles Cash Management Significant Deficiency § 200.303

We agree with this finding, and corrective action was taken in May 2024. The Executive Director along with the Operations Manager review all time entries at each month-end to ensure staff time is accurately recorded and appropriately allocated to each funding source prior to submitting to the granto...

We agree with this finding, and corrective action was taken in May 2024. The Executive Director along with the Operations Manager review all time entries at each month-end to ensure staff time is accurately recorded and appropriately allocated to each funding source prior to submitting to the grantor for reimbursement.

View Audit 317176

Finding 481039 (2023-002)

Material Weakness 2023

Marysville School District No. 25

WA

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

The Emergency Connectivity Fund will not be used again. The funding has ended. The District will ensure they follow best practices on all grants. Anticipated date to complete the corrective action: September 1, 2023

View Audit 317162 Questioned Costs: $1

Finding 481038 (2023-002)

Material Weakness 2023

Ripley County

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.1 § 200.303

FINDING 2023-002 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Reporting Summary of Finding: The County did not have procedures in place to prevent, or detect and correct, errors on Project and Expenditure (P&E) reports submitted to the U.S. Department of the Treasu...

FINDING 2023-002 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Reporting Summary of Finding: The County did not have procedures in place to prevent, or detect and correct, errors on Project and Expenditure (P&E) reports submitted to the U.S. Department of the Treasury. The report submitted during the audit period included projects with current period obligations and cumulative obligations totaling $3,319,955 that had not yet been obligated by the end of the reporting period. It was recommended that management of the County design and implement a proper system of internal controls, including policies and procedures that would provide segregation of duties to ensure appropriate reviews, approvals, and oversight of federal reports are taking place and to ensure the County provides the Treasury with complete and accurate information for the P&E report. Contact Person Responsible for Corrective Action: Amy Copeland Contact Phone Number and Email Address: acopeland@ripleycounty.com; 812-689-6311 INDIANA STATE BOARD OF ACCOUNTS 21 Ripley County Auditor Amy Copeland – Auditor 102 West 1st North Street, PO Box 235 Versailles, IN 47042 Ph: 812-689-6311 Fax: 812-689-3006 Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: I, Amy Copeland, Auditor, plan to have the county attorney sit with me when I fill this report out from now on. I will also have one of my employees look over it before it is submitted. Anticipated Completion Date: April 30, 2025

View Audit 317157

Finding 480997 (2023-002)

Significant Deficiency 2023

Indiana University Health, Inc. and Subsidiaries

IN

Allowable Costs / Cost Principles HUD Housing Programs Reporting § 200.303

Finding 2023-02 Reporting (ALN 14.241) Indiana University Health established a control of programmatic review of the Consolidated Annual Performance and Evaluation Report (CAPER). A discrepancy in the amount of expenditures reported on the CAPER related to the Indiana Housing and Community Departme...

Finding 2023-02 Reporting (ALN 14.241) Indiana University Health established a control of programmatic review of the Consolidated Annual Performance and Evaluation Report (CAPER). A discrepancy in the amount of expenditures reported on the CAPER related to the Indiana Housing and Community Department Authority (IHCDA) grants for the report period ended June 30, 2023 was not discovered in review. Indiana University Health submitted a corrected, amended CAPER for this award period on July 19, 2024. The control for the amended CAPER (and for future CAPERs) was strengthened to include documented reconciliation to expenditures claimed as well as both programmatic and financial services review. Contact Person(s) Responsible for Corrective Action: Christine Smith Completion Date: July 19, 2024

View Audit 317105

Finding 480978 (2023-001)

Significant Deficiency 2023

Heartland Alliance for Human Needs & Human Rights

IL

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.430

Finding Number: 2023-001 Allowable Costs/Cost Principles - Compliance and Internal Control Summary of Finding: The Code of Federal Regulations 2 CFR 200.303, Internal Control, requires the nonfederal entity to establish and maintain effective internal control over Federal awards that provides reason...

Finding Number: 2023-001 Allowable Costs/Cost Principles - Compliance and Internal Control Summary of Finding: The Code of Federal Regulations 2 CFR 200.303, Internal Control, requires the nonfederal entity to establish and maintain effective internal control over Federal awards that provides reasonable assurance that the non-federal entity is managing Federal awards in compliance with Federal statutes, regulations, and other terms and conditions. During the audit, we noted an instance for which an employee was reinstated and received retro-active payment for the months of September through November 2022 for which we were not able to substantiate the allowability of the payroll charges. Response to finding: This was an unusual and isolated incident. Management is working to ensure the appropriate procedures are in place to address this type of transaction in the future to comply with all internal controls. Corrective Action: Management will review current procedures and update to ensure compliance with our internal controls. Individual(s) Responsible for Corrective Action Plan: o Name: Melissa Ells o Title: Controller o Phone number: 312-660-1667 o Anticipated Completion Date: September 2023

View Audit 317091 Questioned Costs: $1

Finding 480945 (2023-001)

None 2023

Town of Wilbraham, Ma

MA

Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management

Audit Finding Reference: 2023-001 – Document Policies and Procedures over Federal Awards Planned Corrective Action: The Town is in the process of reviewing Policies and Procedures as they relate to Federal Awards. Name of Contact Person and Completion Date: Derek Geser, Wilbraham Town Accounta...

Audit Finding Reference: 2023-001 – Document Policies and Procedures over Federal Awards Planned Corrective Action: The Town is in the process of reviewing Policies and Procedures as they relate to Federal Awards. Name of Contact Person and Completion Date: Derek Geser, Wilbraham Town Accountant & Nick Breault, Wilbraham Town Administrator - No estimated completion date as of now.

View Audit 317055

Finding 480941 (2023-001)

Significant Deficiency 2023

Goodwill Industries of Northern Michigan, Inc. and Affiliate

MI

Allowable Costs / Cost Principles

Auditor Description of Criteria, Condition and Effect. The Uniform Guidance requires the Organization to establish internal controls over disbursements and journal entries related to the compliance requirements applicable to allowable costs/cost provisions. The Organization's policies require an ind...

Auditor Description of Criteria, Condition and Effect. The Uniform Guidance requires the Organization to establish internal controls over disbursements and journal entries related to the compliance requirements applicable to allowable costs/cost provisions. The Organization's policies require an independent review of expenditures and journal entries. Evidence of an independent review was not documented for 1 out of 40 disbursements and all 7 journal entries selected for testing. As a result of this condition, the Organization is exposed to increased risk that program funds could be used for unallowable purposes. Auditor Recommendation. We recommend the Organization follow its internal control policies and procedures that require independent review of all disbursement transactions and journal entries. Corrective Action. As of January 1, 2024, Goodwill of Northern Michigan switched accounting software to NetSuite, in which a reviewer is required to review and approve before any journal entry can be posted. A user cannot pass their own journal entry, a reviewer is required to post to the general ledger. Grant related expenses are approved prior to being assembled in the grant packages. All expenses are approved in SAP Concur by the department manager. Some of these expenses are pre-approved before the expense occurs. Additionally, the grant manager reviews the grant packages to be submitted and the corresponding amount to be invoiced. Approval of the grant package is communicated via email. This email will be included in the grant folder. Responsible Person. Annie Kerr, Controller. Anticipated Completion Date. January 1, 2024.

View Audit 317048

Finding 480888 (2023-003)

Material Weakness 2023

Four Oaks Family and Children's Services and Combined Entities

IA

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

Identifying number: 2023-003 Finding: There are allowable costs such as a benefit allocation and supplies in which there was no formal approval of the cost. Corrective actions taken or planned: Additional levels of review will be added to verify the allowable cost have been approved. Contact ...

Identifying number: 2023-003 Finding: There are allowable costs such as a benefit allocation and supplies in which there was no formal approval of the cost. Corrective actions taken or planned: Additional levels of review will be added to verify the allowable cost have been approved. Contact person: Steve Schuring, CFO Date of completion: June 2024

View Audit 317013

Finding 480886 (2023-002)

Material Weakness 2023

Four Oaks Family and Children's Services and Combined Entities

IA

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

Identifying Number: 2023-002 Finding : There are allowable costs such as a benefit allocation and supplies in which there was no formal approval of the cost. Corrective Actions Taken or Planned: Additional levels of review and monitoring over compliance with the contract will be put in place. ...

Identifying Number: 2023-002 Finding : There are allowable costs such as a benefit allocation and supplies in which there was no formal approval of the cost. Corrective Actions Taken or Planned: Additional levels of review and monitoring over compliance with the contract will be put in place. Contact person: Steve Schuring, CFO Date of completion: June 2024

View Audit 317013

Finding 480737 (2023-004)

Significant Deficiency 2023

Western Line School District

MS

Allowable Costs / Cost Principles Procurement, Suspension & Debarment

Accounts payable testing and internal controls. A. Name of contact person responsible for corrective action: Name: Glenda Ketchum Title: Business Manager B. Corrective action planned: The District will implement policies and procedures to establish an internal control system that will requ...

Accounts payable testing and internal controls. A. Name of contact person responsible for corrective action: Name: Glenda Ketchum Title: Business Manager B. Corrective action planned: The District will implement policies and procedures to establish an internal control system that will require accountability with regard to accounts payable and purchasing. That will also ensure proper safeguarding of assets and accurate accounting records. C. Anticipated completion date: Immediately

View Audit 316945

Finding 480735 (2023-002)

Significant Deficiency 2023

Childhelp Inc.

AZ

Allowable Costs / Cost Principles Reporting Significant Deficiency

Corrective Action Plan: Childhelp will implement the following actions by December 31, 2024. 1. Develop Comprehensive Review Procedures: Create detailed review checklists and procedures to be used by management for assessing the accuracy and completeness of grant reports. Ensure checklists address a...

Corrective Action Plan: Childhelp will implement the following actions by December 31, 2024. 1. Develop Comprehensive Review Procedures: Create detailed review checklists and procedures to be used by management for assessing the accuracy and completeness of grant reports. Ensure checklists address all key elements of Uniform Guidance compliance, including allowable costs, matching principles, and required disclosures. 2.Enhance Management Oversight: Implement regular management reviews of grant reports prior to submission 3. Strengthen Communication and Collaboration: Establish formal communication channels between finance and the program managers. Develop a collaborative approach to report preparation and review. Implement regular meetings to discuss reporting requirements and challenges. 4. Implement a Robust Monitoring System: Develop key performance indicators (KPIs) to measure the accuracy and timeliness of grant reporting. Establish a monitoring system to track and trend KPIs. 5. Provide Training and Development: Develop and implement training programs on Uniform Guidance requirements for all relevant personnel. Provide ongoing training to address changes in regulations or reporting requirements.

View Audit 316944

Finding 480730 (2023-001)

Significant Deficiency 2023

Issaquah School District No. 411

WA

Questioned Costs School Nutrition Programs Allowable Costs / Cost Principles

Finding ref number: 2023-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal allowable activities and allowable costs requirements. Name, address, and telephone of District contact person: Cindy Feng, Controller 5150 220th Avenue S.E. Issaqu...

Finding ref number: 2023-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal allowable activities and allowable costs requirements. Name, address, and telephone of District contact person: Cindy Feng, Controller 5150 220th Avenue S.E. Issaquah, WA 98029 (425)837-7139 Corrective action the auditee plans to take in response to the finding: The District used SCA funds to pay a vendor for locally produced dairy products for our schools that complied with the funding requirements. Invoices from the vendor show the total amount for each delivery but did not include item level details. With each delivery, a packing slip was provided to the Food Services Department staff members to confirm the receipt of approved items and reconcile for invoice approval. Once invoices were reconciled and properly approved with a signature indicating review, the District used the official invoice statement for payment processing and the delivery packing slip was no longer retained. To assist with the audit, the District provided auditors with the dairy vendor contract, vendor invoice statements, and an attestation letter from vendor stating the items purchased Issaquah School District 5150 220ᵗʰ Ave SE, Issaquah, WA 98029 phone: (425) 837-7000 https://www.isd411.org Page 64 Office of the Washington State Auditor sao.wa.gov conformed to the SCA item list. Unfortunately, these documents were deemed insufficient to allow SAO re-performing our internal controls to test its effectiveness. After SAO communicated the necessity for delivery packing slips in their testing, the District enhanced our current practice and began retaining all packing slips to support SAO’s internal control effectiveness review. We welcome any feedback to further strengthen our overall financial management practices moving forward. Anticipated date to complete the corrective action: June 2024

View Audit 316941 Questioned Costs: $1

Finding 480715 (2023-003)

None 2023

The Josselyn Center, Nfp

IL

Allowable Costs / Cost Principles § 200.430

Auditor's Recommendation: We recommend that the accounting department reconciles the general ledger for receivables to their billing system in totals on a timely basis. Action Taken: A new process to record revenue and receivables was implemented during April 2023, which records earned services at a...

Auditor's Recommendation: We recommend that the accounting department reconciles the general ledger for receivables to their billing system in totals on a timely basis. Action Taken: A new process to record revenue and receivables was implemented during April 2023, which records earned services at a more accurate rate and provides more timely supporting documentation for those balances. Management believes this new process has aUeviated the problem of receivables and supporting documentation.

View Audit 316931

Finding 480695 (2023-001)

Significant Deficiency 2023

Southwest Mississippi Regional Medical Center

MS

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.303 § 200.430

Finding 2023-001 – Allowable Activities and Costs of Provider Relief Fund Significant Deficiency in Internal Control over Compliance Program: COVID-19 Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution Federal Assistance Listing Number: 93.498 Federal Grantor: U.S. D...

Finding 2023-001 – Allowable Activities and Costs of Provider Relief Fund Significant Deficiency in Internal Control over Compliance Program: COVID-19 Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution Federal Assistance Listing Number: 93.498 Federal Grantor: U.S. Department of Health and Human Services Pass-Through Entity: None Criteria: Per 2 CFR 200.430(i), personnel costs charged to federal grants are required to be supported by documentation including time records. Per 2 CFR 200.303, a non-federal entity must establish and maintain effective internal control over Federal awards that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and terms and conditions of the Federal award. Condition: Our audit procedures over the calculation of COVID patient days used to allocate the payroll cost to the PRF/ARP federal program disclosed the amounts were not properly calculated. Cause: The Medical Center has controls in place to review the calculation; however, the control did not operate to identify an error in the calculation of COVID patient days. Effect: The error in the calculation resulted in underreporting payroll costs allowed to be charged to PRF/ARP in the amount of $566,272. Questioned Costs: None Perspective: The error in the calculation resulted in underreporting payroll costs allowed to be charged to PRF/ARP in the amount of $566,272. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the Medical Center implement additional internal controls over compliance in order to properly identify any errors in calculation. Management’s Action Plan: The Medical Center will implement additional internal controls over compliance. Such controls will include verification of all calculations used by two parties, the Director of Finance and CFO as well as signoff on calculations. Name of Person Responsible for the Plan: Mallory Ginn, CFO Anticipated Completion Date of the Plan: 7/31/2024

View Audit 316922

Finding 480668 (2023-003)

Significant Deficiency 2023

Yankton Transit, Inc.

SD

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Significant Deficiency § 200.313

Response to "2023 - 003 Finding: Activities Allowed/Unallowed and Cost Principles (Compliance; Internal Controls Over Compliance)" Yankton Transit will become familiar with the requirements of 2 CFR, §200.313(a) and will establish internal control policies and procedures and will train staff on tho...

Response to "2023 - 003 Finding: Activities Allowed/Unallowed and Cost Principles (Compliance; Internal Controls Over Compliance)" Yankton Transit will become familiar with the requirements of 2 CFR, §200.313(a) and will establish internal control policies and procedures and will train staff on those policies and procedures.

View Audit 316848

Finding 480663 (2023-008)

Material Weakness 2023

Integrated Community Solutions, Inc.

WI

HUD Housing Programs Allowable Costs / Cost Principles Material Weakness

Action taken in response to finding: A paperless / electronic invoice approval system has begun in 2024. All invoices are received via email or scanned in and saved as a PDF and stored by month paid. Invoices are emailed to a responsible manager for approval and the approval response email is save...

Action taken in response to finding: A paperless / electronic invoice approval system has begun in 2024. All invoices are received via email or scanned in and saved as a PDF and stored by month paid. Invoices are emailed to a responsible manager for approval and the approval response email is saved with the invoice. The invoice and approval is also uploaded into Financial Edge with the invoice. Electronic records are available in an Accounts Payable network folder and in Financial Edge for additional review or reference. Names of the contact persons responsible for corrective action: Matt Roberts, Joe Kahler, Chimeng Vang Planned completion date for corrective action plan: Began January 2024

View Audit 316843

Finding 480653 (2023-006)

Significant Deficiency 2023

Integrated Community Solutions, Inc.

WI

HUD Housing Programs Subrecipient Monitoring Allowable Costs / Cost Principles

Action taken in response to finding: ICS will provide additional training for staff regarding how to document family size, voucher size, and citizenship. Proper documentation will be reviewed, and files will continue to be reviewed monthly for compliance. Names of the contact persons responsible f...

Action taken in response to finding: ICS will provide additional training for staff regarding how to document family size, voucher size, and citizenship. Proper documentation will be reviewed, and files will continue to be reviewed monthly for compliance. Names of the contact persons responsible for corrective action: Matt Roberts and Megan Walker Planned completion date for corrective action plan: Immediately

View Audit 316843

Finding 480625 (2023-001)

Significant Deficiency 2023

The Utica Center for Development, Inc.

NY

Subrecipient Monitoring Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Planned Action: We will develop required written policies and procedures as required by the 0MB's Uniform Guidance.

View Audit 316821

Finding 480619 (2023-002)

None 2023

St. Joseph County

IN

Questioned Costs Allowable Costs / Cost Principles

Contact Person Responsible for Corrective Action: Abby Doyle, Chief Deputy Auditor Contact Phone Number: (574) 235-9668 ext.7201 Views of Responsible Official: County Auditor’s office will work with the County Attorney and financial consultant to make sure that only allowable costs are paid with Am...

Contact Person Responsible for Corrective Action: Abby Doyle, Chief Deputy Auditor Contact Phone Number: (574) 235-9668 ext.7201 Views of Responsible Official: County Auditor’s office will work with the County Attorney and financial consultant to make sure that only allowable costs are paid with American Rescue Plan (ARP) funds. The expenditures of $190,000 in settlements that were determined to be nonallowable in 2023 were paid back by the County’s Worker’s Compensation/Casualty Fund on June 14, 2024.” Description of Corrective Action Plan: Effective June 24, 2023, the County Auditor’s office will utilize the County Attorney and financial consultant to verify allowable costs are being incurred with American Rescue Plan (ARP) funds.

View Audit 316813 Questioned Costs: $1

Finding 480544 (2023-001)

Material Weakness 2023

Town of Van Buren

ME

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Material Weakness § 200.318 § 200.327

CORRECTIVE ACTION PLAN (Concerning Finding 2023-001) Contact Person Responsible for Corrective Action: Luke R Dyer, Town Manager Corrective Action: The Town of Van Buren will take the following actions to address finding 2023-001. The municipality is in the process of developing a Procurement Policy...

CORRECTIVE ACTION PLAN (Concerning Finding 2023-001) Contact Person Responsible for Corrective Action: Luke R Dyer, Town Manager Corrective Action: The Town of Van Buren will take the following actions to address finding 2023-001. The municipality is in the process of developing a Procurement Policy as related to all purchases made by Department Heads, within their department’s appropriated budget, and the Town Manager’s ability to authorize purchases. Additional considerations will be reviewed allowing the Town Council to approve purchases beyond the line items indicated in the yearly budget. Anticipated Completion Date: November 6, 2024 Sincerely, Luke R Dyer, Manager

View Audit 316743

Finding 480486 (2023-002)

Significant Deficiency 2023

Richland Medical Center, Inc. D/b/a Central Ozarks Medical Center

MO

Allowable Costs / Cost Principles HUD Housing Programs Matching / Level of Effort / Earmarking § 200.430

Item 2023-002 - Activities Allowed and Unallowed Recommendation We recommend that the Organization consistently enforce its internal controls over payroll to ensure that all labor reports are reviewed and show formal approval before payroll is submitted. Repeat Finding No Action Taken As of July 20...

Item 2023-002 - Activities Allowed and Unallowed Recommendation We recommend that the Organization consistently enforce its internal controls over payroll to ensure that all labor reports are reviewed and show formal approval before payroll is submitted. Repeat Finding No Action Taken As of July 20, 2024, we have added the Payroll Summary by grant to the grant draw down packet. In addition, we have changed the procedure to reflect that the payroll summary must have either the CFO and/or CEO approval signature prior to grant draw. If the Cognizant or Oversight Agency for Audit has questions regarding this plan, please call: Sabrina McAfee, CFO at (573) 836-7079.

View Audit 316663

Finding 480465 (2023-001)

Material Weakness 2023

Arbor Place INC

WI

Allowable Costs / Cost Principles Material Weakness Reporting § 200.303

We recommend Arbor Place to implement internal controls over reporting and allowable costs to ensure all financial records are complete and accurate.

View Audit 316660

Corrective Action Plans

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