Corrective Action Plans

Finding 479602 (2023-001)

Material Weakness 2023

VT

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

CORRECTIVE ACTION PLAN {Concerning Finding 2023-001-RF3-407-3.0) Contact Person Responsible for Corrective Action: Judy L. Hayward Corrective Action: The Royalton Fire District 1 will take the following actions to address finding 2023-01. We will prepare and adopt a Federal Procurement Policy. Antic...

CORRECTIVE ACTION PLAN {Concerning Finding 2023-001-RF3-407-3.0) Contact Person Responsible for Corrective Action: Judy L. Hayward Corrective Action: The Royalton Fire District 1 will take the following actions to address finding 2023-01. We will prepare and adopt a Federal Procurement Policy. Anticipated Completion Date: June 30, 2024.

View Audit 316182

Finding 479534 (2023-006)

Significant Deficiency 2023

Worker Education & Resource Center INC

CA

Questioned Costs Allowable Costs / Cost Principles § 200.405

Internal controls for proper vetting and approval of spreadsheets are being implemented to safeguard the accuracy of payroll report totals that tie back to labor percentages allocated to individual employee labor totals, billed to the grant.

View Audit 316070 Questioned Costs: $1

Finding 479532 (2023-004)

Significant Deficiency 2023

Worker Education & Resource Center INC

CA

Allowable Costs / Cost Principles § 200.303

The approved account coding that was changed in the "condition" section mentioned above was done by the former Fiscal Consultant that was replaced by the current Director of Finance. Knowledge of that change with no documentation was not noticed until it was a selection picked during the audit. The ...

The approved account coding that was changed in the "condition" section mentioned above was done by the former Fiscal Consultant that was replaced by the current Director of Finance. Knowledge of that change with no documentation was not noticed until it was a selection picked during the audit. The current Director of Finance was not the manager of the Fiscal Consultant, the Executive Director was, and the current Director of Finance was not given any authority over the Fiscal Consultant. Currently the internal control implemented requires that no changes to grant coding are allowed to be done unless the Director of Finance deploys an accounting department team member to make the change by written request, it is then signed by the staff members in the accounting department making the change. If the Director of Finance makes the reclassification it is documented on the original invoice and signed off by the Director of Finance.

View Audit 316070

Finding 479448 (2023-001)

Significant Deficiency 2023

Prairie View, Inc.

KS

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

Criteria or Specific Requirement – Reporting (Reference number 2023-001) Recommendation – The Organization should continue to improve understanding of the guidance related to this type of reporting and work to identify areas for improvement prior to submission to the Provider Relief Fund reporting ...

Criteria or Specific Requirement – Reporting (Reference number 2023-001) Recommendation – The Organization should continue to improve understanding of the guidance related to this type of reporting and work to identify areas for improvement prior to submission to the Provider Relief Fund reporting portal. Management should ensure proper internal controls are put into place to ensure that allowable expenses reported are not reimbursed by other sources or in previous submission period. Views of Responsible Officials and Corrective Action Plan – Management agrees with the finding. The reporting discrepancy was due to a misunderstanding of how the cost portion of the report should have been presented. The presentation was submitted with the same methodology as the lost revenue presentation, which was on a cumulative basis vs. the incremental period required for costs. In addition, staff turnover, including the responsible official (CFO), during this period of time impacted the execution of the last repoting requirement and improper reporting to HHS. The Organization believes that it had sufficient lost revenues to justify retention of all PRF Period 4 funds. There is no expected future reporting for the Provider Relief Funds. Personnel Responsible – John Hydock, Interim CFO Timeline – There is no expected future PRF submissions, but in the event one is required, the Organization will have a quality control process in place to review reporting of expenses to ensure no duplication or carry-over of expenses occurs.

View Audit 315978

Finding 479415 (2023-002)

Significant Deficiency 2023

Family Counseling Service of the Finger Lakes, Inc.

NY

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

The Finance team experienced significant turnover and transition in 2023, leading to documentation being filed/stored inconsistently and instances where approvals were verbal instead of written. A review of internal controls has been completed and changes made to documentation storage, as well as ...

The Finance team experienced significant turnover and transition in 2023, leading to documentation being filed/stored inconsistently and instances where approvals were verbal instead of written. A review of internal controls has been completed and changes made to documentation storage, as well as approvals of expenses. Documentation will be electronically attached to the relative expense if it is a credit card/debit card purchase. Documentation will be electronically attached to the invoice/check request in Bill.com if it is not a credit/debit card purchase. Approvals for debit/credit card purchases will be made by the Supervisor or the Director of the appropriate program. In cases where the Supervisor or Director are not available, approvals for debit/credit card purchases will be approved by either the VP of Operations or the President/CEO. For purchases made by check or electronic payment, authorized approvers will be assigned in Bill.com and payments will not be made unless the authorized approver(s) via the Bill.com approval process have indicated the expense is valid and funding is appropriate.

View Audit 315916

Finding 479413 (2023-003)

Material Weakness 2023

Southeast Iowa Regional Medical Center

IA

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

U.S. Department of Health and Human Services Great River Health System, Inc. and Subsidiaries respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: July 1, 2022 – June 30, 2023 The finding from the schedule of findings and questioned costs is discu...

U.S. Department of Health and Human Services Great River Health System, Inc. and Subsidiaries respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: July 1, 2022 – June 30, 2023 The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDING—FEDERAL AWARD PROGRAMS AUDITS MATERIAL WEAKNESS U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES 2023-003 Provider Relief Fund – Assistance Listing No. 93.498 Recommendation: We recommend the Organization put in place controls over compliance that mitigate the risk of errors in reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We added an additional management review for future submissions prior to filing and submission. Name(s) of the contact person(s) responsible for corrective action: Jeremy Alexander, CFO Planned completion date for corrective action plan: 7/01/2024 If the Department of Health and Human Services has questions regarding this plan, please call Jeremy Alexander at 319-768-3280.

View Audit 315911 Questioned Costs: $1

Finding 479412 (2023-001)

Significant Deficiency 2023

Child Guidance & Family Solutions

OH

Questioned Costs Allowable Costs / Cost Principles Cash Management

Management will review all draw down requests and tracking of overall payroll costs billed to the program to ensure employees are not billed more than once for the same period. The overpayment finding is being refunded to the funder.

View Audit 315906 Questioned Costs: $1

Finding 479406 (2022-004)

Significant Deficiency 2023

Meadows Mental Health Policy Institute for Texas

TX

Allowable Costs / Cost Principles Significant Deficiency Internal Control / Segregation of Duties

Develop a comprehensive policy outlining the procedures for reviewing the monthly payroll grant summary. Provide training and guidance to the designated reviewer on the policies and procedures outlined in the new policy. Maintain thorough documentation of the review activities conducted, including a...

Develop a comprehensive policy outlining the procedures for reviewing the monthly payroll grant summary. Provide training and guidance to the designated reviewer on the policies and procedures outlined in the new policy. Maintain thorough documentation of the review activities conducted, including any corrective actions taken in response to identified issues.

View Audit 315903

Finding 479405 (2022-003)

Significant Deficiency 2023

Meadows Mental Health Policy Institute for Texas

TX

Allowable Costs / Cost Principles Cash Management Period of Performance

Maintain detailed documentation of the review process, including any findings or discrepancies identified during the review of drawdowns. Establish clear review procedures for the drawdowns prepared by the Assistant Controller. Continuously monitor the effectiveness of the review process and identif...

Maintain detailed documentation of the review process, including any findings or discrepancies identified during the review of drawdowns. Establish clear review procedures for the drawdowns prepared by the Assistant Controller. Continuously monitor the effectiveness of the review process and identify areas for improvement. Implement any necessary changes or enhancements to the review procedures to ensure thorough compliance with grant requirements.

View Audit 315903

Finding 479382 (2023-003)

Significant Deficiency 2023

Wisconsin Health Care Association, Inc.

WI

Allowable Costs / Cost Principles Significant Deficiency Matching / Level of Effort / Earmarking § 200.302 § 200.303 § 200.305

Management will implement the necessary changes to WHCA's policies and procedures.

View Audit 315889

Finding 479373 (2023-001)

Material Weakness 2023

Spyglass Ridge

OR

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

Views of Responsible Officials and Planned Corrective Actions We agree with this finding. NWCH was successful in adding needed staff in 2023, but was unable to hire a degreed accountant or controller, or to contract with an accounting firm for oversight of the accounting function. Bookkeeper trainin...

Views of Responsible Officials and Planned Corrective Actions We agree with this finding. NWCH was successful in adding needed staff in 2023, but was unable to hire a degreed accountant or controller, or to contract with an accounting firm for oversight of the accounting function. Bookkeeper training was provided from Shelter Resources Financial Manager in February 2023. NWCH is researching CPA firms in order to contract a qualified controller with expertise in real estate holdings relevant to NWCH. NWCH has been actively searching for a qualified CPA to hire or contract with since 2021, however, due to capacity constraints and overwhelmed CPA firms, NWCH has been unsuccessful. Efforts to hire experienced accounting personnel continues.

View Audit 315878

Finding 479363 (2023-001)

Significant Deficiency 2023

Regional Food Bank of Northeastern New York, Inc.

NY

Subrecipient Monitoring Allowable Costs / Cost Principles HUD Housing Programs

Finding, Reference Number: 2023-001 Federal Agency: Department of Agriculture (USDA) Description of Finding: Criteria: 7 CFR Section 250.1 9(a) identifies requirements related to record keeping for this major program. It is important to note the Food Bank appeared to maintain the appropriate suppo...

Finding, Reference Number: 2023-001 Federal Agency: Department of Agriculture (USDA) Description of Finding: Criteria: 7 CFR Section 250.1 9(a) identifies requirements related to record keeping for this major program. It is important to note the Food Bank appeared to maintain the appropriate supporting documents and required components, this finding relates to one component regarding the lack of a signoff not lack of documentation. Condition: During audit testing, we noted the following; the invoices created as a result of USDA orders being made were not consistently signed off on by the recipient agency representative upon pick up or delivery of the commodities. Statement of Concurrence or Nonconcurrence: The Food Bank agrees with this finding. Corrective Action: The Food Bank places a strong emphasis on ensuring accountability in the pickup process for agencies by requiring them to sign invoices upon receiving their orders. This practice is crucial for maintaining accurate records and verifying the receipt of products and other items. To strengthen this procedure, we will be reinforcing with our staff the absolute requirement for agencies to sign for their orders at the time of pickup. As of July 8, 2024 we will implement a new procedure mandating dual sign-offs on all orders by both the agency representative and a Food Bank staff member. Our Programs team will also conduct educational marketing raising awareness among the agencies about the importance of signing their invoices. These steps will not only enhance our operational efficiency but also uphold our commitment to transparency and accountability in distributing food resources to those in need. Name of Contact Person: Nicholas Pisani, Chief Operating Officer; phone number 518-786-3691 ext. 241; email NickP@Regionalfoodbank.net Projected completion date: July 8, 2024

View Audit 315870

Finding 479347 (2023-002)

Material Weakness 2023

Brazos Valley Community Action Programs

TX

Allowable Costs / Cost Principles Material Weakness Matching / Level of Effort / Earmarking

CORRECTIVE ACTION PLANNED: We agree with the finding and have begun the process of enacting additional internal controls over the documentation of approval for pay rates. Beginning in August 2023, the Head Start program was administered with management, accounting, and payroll functions independent ...

CORRECTIVE ACTION PLANNED: We agree with the finding and have begun the process of enacting additional internal controls over the documentation of approval for pay rates. Beginning in August 2023, the Head Start program was administered with management, accounting, and payroll functions independent of other Agency programs. These key personnel report directly to the Board of Directors, which will direct staff to thoroughly document the approval of current pay rates for all active employees. The Agency will also enact additional controls to regularly review these records to ensure that, in the future, all required approvals and reviews are evidenced with written documentation. PERSON RESPONSIBLE FOR CORRECTION ACTION: James McCullough, Board President ANTICIPATED COMPLETION DATE: September 30, 2024

View Audit 315839

Finding 479334 (2023-001)

Significant Deficiency 2023

Gravette School District

AR

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

The District has instituted an internal control that requires the preparation, review and retention of documentation as evidence that coding changes have not only been made but also made in a timely manner. The District will ensure that a contract is executed for every full-time employee included in...

The District has instituted an internal control that requires the preparation, review and retention of documentation as evidence that coding changes have not only been made but also made in a timely manner. The District will ensure that a contract is executed for every full-time employee included in the human resources module in eFinance by reconciling employee and contract counts.

View Audit 315830 Questioned Costs: $1

Finding 479333 (2023-002)

Significant Deficiency 2023

Gravette School District

AR

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

In our test of disbursements, we identified unallowable costs totaling $4,458 for football kicking lessons ($2,250) and student t-shirts to be worn at sporting events ($2,208) were paid from Education Stabilization Funds.

View Audit 315830 Questioned Costs: $1

Finding 479327 (2023-009)

Material Weakness 2023

Colorado Legal Services, INC

CO

Questioned Costs Allowable Costs / Cost Principles Material Weakness § 200.403

COIVD-19: Coronavirus State and Local Fiscal Recovery – Assistance Listing No. 21.027 Recommendation: We recommend that the Organization consider updating its salaries, wages, and employee benefit cost allocation methodology and process to reduce the frequency of manual adjustments based on review ...

COIVD-19: Coronavirus State and Local Fiscal Recovery – Assistance Listing No. 21.027 Recommendation: We recommend that the Organization consider updating its salaries, wages, and employee benefit cost allocation methodology and process to reduce the frequency of manual adjustments based on review of individual time records and expense data and maximize the use of automated allocations based on employees’ time and effort records, effective compensation during work periods, and that are calculated in a consistent manner. We also recommend that the Organization maintain contemporaneous documentation supporting all cost allocations. Explanation of disagreement with audit finding: There is no disagreement with this finding. Action taken in response to finding: The Organization is updating the segregation of duties in order to improve the preparation, review and sign steps of the process. Name of the contact person responsible for corrective action: Silvia Zelaya, Finance Director Planned completion date for corrective action plan: January 2025

View Audit 315826 Questioned Costs: $1

Finding 479298 (2023-007)

Material Weakness 2023

Colorado Legal Services, INC

CO

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

Legal Services Corporation Grants – Assistance Listing No. 09.706060 Recommendation: We recommend that the Organization update its derivative income allocation method, policy and procedures to reflect the method described in the federal regulations. Explanation of disagreement with audit finding: ...

Legal Services Corporation Grants – Assistance Listing No. 09.706060 Recommendation: We recommend that the Organization update its derivative income allocation method, policy and procedures to reflect the method described in the federal regulations. Explanation of disagreement with audit finding: There is no disagreement with this finding. Action taken in response to finding: The Organization will reach out to LSC to understand if our current method is acceptable. If not, the Organization will implement corrections to comply with applicable standards. Name of the contact person responsible for corrective action: Silvia Zelaya, Finance Director Planned completion date for corrective action plan: January 2025

View Audit 315826

Finding 479297 (2023-006)

Material Weakness 2023

Colorado Legal Services, INC

CO

Questioned Costs Allowable Costs / Cost Principles Material Weakness

Legal Services Corporation Grants – Assistance Listing No. 09.706060 Recommendation: We recommend that the Organization consider updating its salaries, wages, and employee benefit cost allocation methodology and process to reduce the frequency of manual adjustments based on review of individual tim...

Legal Services Corporation Grants – Assistance Listing No. 09.706060 Recommendation: We recommend that the Organization consider updating its salaries, wages, and employee benefit cost allocation methodology and process to reduce the frequency of manual adjustments based on review of individual time records and expense data and maximize the use of automated allocations based on employees’ time and effort records, effective compensation during work periods, and that are calculated in a consistent manner. We also recommend that the Organization maintain contemporaneous documentation supporting all cost allocations. Explanation of disagreement with audit finding: There is no disagreement with this finding. Action taken in response to finding: The Organization will review this finding and current methodology and propose corrections as part of a broader review of its technologies. Name of the contact person responsible for corrective action: Silvia Zelaya, Finance Director Planned completion date for corrective action plan: January 2025

View Audit 315826 Questioned Costs: $1

Finding 479295 (2023-004)

Significant Deficiency 2023

Colorado Legal Services, INC

CO

Allowable Costs / Cost Principles Significant Deficiency § 200.403

Legal Services Corporation Grants – Assistance Listing No. 09.706060 Recommendation: We recommend that the Organization consider updating its employee benefit cost allocation methodology and process to reduce the frequency of manual adjustments based on review of expense data and maximize the use o...

Legal Services Corporation Grants – Assistance Listing No. 09.706060 Recommendation: We recommend that the Organization consider updating its employee benefit cost allocation methodology and process to reduce the frequency of manual adjustments based on review of expense data and maximize the use of automated allocations that are calculated in a consistent manner that ensure costs are applied uniformly to respective benefited activities. Explanation of disagreement with audit finding: There is no disagreement with this finding. Action taken in response to finding: The Organization will review this finding and current methodology and propose corrections as part of a broader review of its technologies. Name of the contact person responsible for corrective action: Silvia Zelaya, Finance Director Planned completion date for corrective action plan: January 2025

View Audit 315826

Finding 479294 (2023-003)

Material Weakness 2023

Colorado Legal Services, INC

CO

Questioned Costs Allowable Costs / Cost Principles Material Weakness § 200.430

Legal Services Corporation Grants – Assistance Listing No. 09.706060 Recommendation: We recommend that the Organization consider updating its salaries and wages cost allocation methodology and process to reduce the frequency of manual adjustments based on review of individual time records and expen...

Legal Services Corporation Grants – Assistance Listing No. 09.706060 Recommendation: We recommend that the Organization consider updating its salaries and wages cost allocation methodology and process to reduce the frequency of manual adjustments based on review of individual time records and expense data and maximize the use of automated allocations based on employees’ time and effort records. Explanation of disagreement with audit finding: There is no disagreement with this finding. Action taken in response to finding: The Organization will review this finding and current methodology and propose corrections as part of a broader review of its technologies. Name of the contact person responsible for corrective action: Silvia Zelaya, Finance Director Planned completion date for corrective action plan: January 2025

View Audit 315826 Questioned Costs: $1

Finding 479264 (2023-002)

Significant Deficiency 2023

Puerto Rico Safe Drinking Water Treatment Revolving Loan Fund

PR

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.430 § 200.431

Finding 2023-002 Payroll and Personnel Files Significant Deficiency in Internal Control over Payroll and Personnel Files - Accurate and Completeness of Personnel Files The PRDOH agrees with the finding. However, PRDOH has implemented several corrective actions. The PRDOH established an internal c...

Finding 2023-002 Payroll and Personnel Files Significant Deficiency in Internal Control over Payroll and Personnel Files - Accurate and Completeness of Personnel Files The PRDOH agrees with the finding. However, PRDOH has implemented several corrective actions. The PRDOH established an internal control to ensure that the required documents are recorded in the files. The Director of Human Resources presented a work plan, in order to implement an effective procedure for reviewing files. A control sheet of documents required to the active records was established in which the Human Resources Officers of the regions and Hospital were requested to verify the employee’s files for the require documentation that is need it in the files. Responsible Official Lcdo. Luis Rivera Villanueva Secretario Auxiliar de Recursos Humanos 787-765-2929 ext. 4273 Mrs. Luz S. Ramos Pedroza Specialist 787-765-2929 ext. 4273 Mrs. Maribel Zayas Payroll Officer Director 787-765-2929 ext. 4209 Estimated Completion Date Implementation is expected to be completed on or before the end of October 2024.

View Audit 315825

Finding 479249 (2023-003)

Significant Deficiency 2023

Minnesota Prairie County Alliance

MN

Allowable Costs / Cost Principles § 200.303

Finding Number: 2023-003 Finding Title: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Program: 93.563 Child Support Enforcement Name of Contact Person Responsible for Corrective Action: Kevin Venenga, Finance Manager Corrective Action Planned: All impacted employees have been r...

Finding Number: 2023-003 Finding Title: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Program: 93.563 Child Support Enforcement Name of Contact Person Responsible for Corrective Action: Kevin Venenga, Finance Manager Corrective Action Planned: All impacted employees have been reviewed and system adjustments in payroll have been completed. In addition, a review will be done at the start of every quarter to ensure that all allocations are being distributed correctly by the payroll system to ensure that reports are accurately completed. Anticipated Completion Date: 2023 amounts will be corrected by 7/31/2024. The quarterly payroll systems review will start prior to the first payroll of the 3rd quarter of 2024.

View Audit 315808

Finding 479184 (2023-001)

Significant Deficiency 2023

Set Free Alaska, Inc.

AK

Allowable Costs / Cost Principles Reporting Significant Deficiency

Finding 2023-001 Internal Control Over Allowable Costs/Activities Name of Contact Person: Joy Stein, Chief Financial Officer Corrective Action Plan: An error occurred when a workaround in the workflow approval process caused a raise to be missed for one employee. A Compensation Change form was re-...

Finding 2023-001 Internal Control Over Allowable Costs/Activities Name of Contact Person: Joy Stein, Chief Financial Officer Corrective Action Plan: An error occurred when a workaround in the workflow approval process caused a raise to be missed for one employee. A Compensation Change form was re-routed from the customary workflow established in the BambooHR system because an approver was out on Paid Time Off (PTO). The workaround removed the change from reflecting on the Bamboo reports used during the processing payroll. The result was that the pay raise was missed, and the employee was underpaid until the time of audit and test sample review. A telephone meeting was held the afternoon of March 27, 2024, with the CFO, CHRO, and Payroll Specialist. It was identified that when the workflow is worked-around the change does not appear on the Bamboo change report. Therefore, it was decided that the best practice will be to use an alternate approver which is the Senior Accountant at present. If this position is vacant or not available, then the workflow will remain intact. If items are urgent and cannot wait, HR will contact the approver via telephone and request the item to be processed. Proposed Completion Date: March 27, 2024, action was completed. Corrective action was identified and completed on same day the error was identified.

View Audit 315729

Finding 479171 (2023-001)

Significant Deficiency 2023

Franklin County Technical School District

MA

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

To ensure compliance with grant regulations the school district will implement the following: ● Conduct a comprehensive assessment of existing procedures to identify gaps that led to non-compliance with grant regulations. ● Ensure timely submission of grant applications. ● Maintain detailed document...

To ensure compliance with grant regulations the school district will implement the following: ● Conduct a comprehensive assessment of existing procedures to identify gaps that led to non-compliance with grant regulations. ● Ensure timely submission of grant applications. ● Maintain detailed documentation of all award dates and expenditures to provide a clear compliance record. ● Ensure all documentation is easily accessible and systematically organized for audit purposes. ● Ensure pre-award costs are allowable only to the extent they would have been allowable if incurred after the effective date and ONLY with written approval from the Federal awarding agency (as per 2 CFR 200.458). ● Establish a process for obtaining and documenting written approval for pre-award costs. ● Provide comprehensive training on compliance with Uniform Grant Guidance to all relevant staff. ● Review and update policies and procedures related to grant expenditures regularly to ensure they are current and compliant with federal regulations. ● Assign accountability for monitoring and reporting compliance to specific roles within the organization. This implementation of this plan shall be the responsibility of the Russ Kaubris, Business Manager. Starting with the Fiscal Year 2025 grant cycle, procedures to comply will be implemented.

View Audit 315717

Finding 479155 (2023-003)

Significant Deficiency 2023

The Warren Center, Inc,

TX

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

Finding 2023-003: Allowable costs – significant deficiency in internal controls over compliance and compliance finding. Management Response All submissions of expenses reimbursed by grants will require review by the Controller or the COO, in the Controller’s absence, to ensure that expenditures char...

Finding 2023-003: Allowable costs – significant deficiency in internal controls over compliance and compliance finding. Management Response All submissions of expenses reimbursed by grants will require review by the Controller or the COO, in the Controller’s absence, to ensure that expenditures charged to the grants agree to the original documents (invoices or 􀆟mesheets) prior to submission or charging to a specific grant

View Audit 315643

Corrective Action Plans

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