Corrective Action Plans

Finding 479249 (2023-003)

Significant Deficiency 2023

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

Finding 479154 (2023-002)

Significant Deficiency 2023

The Warren Center, Inc,

TX

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

Finding 2023-002: 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 2023-002: 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 receipts) prior to submission or charging to a specific grant.

View Audit 315643

Finding 479153 (2023-001)

Material Weakness 2023

The Warren Center, Inc,

TX

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

Finding 2023-001: Allowable costs – material weakness in internal controls over compliance and compliance finding. Management Response All submissions of 􀆟mesheets and payroll reimbursed by grants will require review by the Controller or the COO, in the Controller’s absence, to ensure that expenditu...

Finding 2023-001: Allowable costs – material weakness in internal controls over compliance and compliance finding. Management Response All submissions of 􀆟mesheets and payroll 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 􀆟mesheets or payroll prior to submission or charging to a specific grant

View Audit 315643

Finding 479066 (2023-002)

Significant Deficiency 2023

West Caldwell Health Council, INC

NC

Reporting Allowable Costs / Cost Principles Significant Deficiency

Due to the extreme turnover within the Finance Director position in FY 22-23. there were more than normal accounting errors that were corrected by journal entries in the FY23 audit. The Executive Director addressed the turnover by hiring a Finance Director with extensive non-profit finance and opera...

Due to the extreme turnover within the Finance Director position in FY 22-23. there were more than normal accounting errors that were corrected by journal entries in the FY23 audit. The Executive Director addressed the turnover by hiring a Finance Director with extensive non-profit finance and operation experience. In addition, the CFO Float from the NACHC was contracted to review FY 2023 transactions and provide assistance in correcting accounting errors. The Finance Director role was previously occupied by one individual for multiple years. A system of checks and balances have been established between the Administrative Staff. Governing Board. Finance Director and Executive Director. This system includes the enhancement of protocols such as vendor payments, reporting standards, GL review. monthly one on one in depth review of financials with the Governing Board, Executive Director and Finance Director, and monthly Finance Director and Executive Director meetings. The Finance Director has established actual versus budget reports as well as data trends which are reviewed with the Executive Director, Governing Board, and each individual Program Director monthly.

View Audit 315591

Finding 479033 (2023-001)

None 2023

City of Aurora, Colorado

CO

Questioned Costs Allowable Costs / Cost Principles

CITY OF AURORA PLANNED ACTION: The City agrees with the finding and City staff will implement additional internal controls, including sending payroll reports to grant managers each pay period for review and signoff for the audit file. In addition, staff will increase the frequency of time and effort...

CITY OF AURORA PLANNED ACTION: The City agrees with the finding and City staff will implement additional internal controls, including sending payroll reports to grant managers each pay period for review and signoff for the audit file. In addition, staff will increase the frequency of time and effort certifications to quarterly to identify changes in employee job duties and cost allocations on a timely basis. CITY OF AURORA RESPONSIBLE PARTY: Nancy Wishmeyer, Controller COMPLETION DATE: Q3 2024

View Audit 315556 Questioned Costs: $1

Finding 478993 (2023-034)

Significant Deficiency 2023

Commonwealth of Massachusetts

MA

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.430 § 200.430(I)

DEPARTMENT OF PUBLIC HEALTH 2023-034 Opioid – STR - Assistance Listing No. 93.788 Action taken in response to the finding: We are currently working on implementing training during on boarding as well as annual refresher training for these key fiscal requirements including time and effort reporting ...

DEPARTMENT OF PUBLIC HEALTH 2023-034 Opioid – STR - Assistance Listing No. 93.788 Action taken in response to the finding: We are currently working on implementing training during on boarding as well as annual refresher training for these key fiscal requirements including time and effort reporting and plan to have these trainings in place by the end of the 2024 calendar year. In the interim the BSAS grants office will work with Grant PIs to train staff on time and effort reporting, correct any issues with duplicative effort reporting, and ensure staff are allocated to grants in proportion to their actual time worked. This is being corrected by the BSAS grants director and all corrections have been documented through PARS reports. This particular finding was in relation to an Interdepartmental Service Agreement ISA (815 CMR 6.00) with The Dukes County Sheriff’s Office (department) for which we do not have direct access to their payroll. We will be including in future ISA agreements, language that states that monthly detailed payroll reports associated with ISA funds must be submitted to the BSAS ISA office for review. These records will be reviewed by the BSAS ISA manager, and any corrections required will be relayed to the ISA child agency by the BSAS ISA manager via email for documentation. If any child agency is repeatedly non-compliant we will work with them on a corrective action plan for their site. If the issues are not resolved we will review the status of their agreement, and our continued relationship with them. All related records will be kept in the BSAS ISA offices Teams files for the child agency. Name of the contact person responsible for corrective action: Shannon McEneaney-Farron, BSAS Fiscal Director Planned completion date for corrective action plan: Ongoing. This process will commence as of July 1, 2024.

View Audit 315520 Questioned Costs: $1

Finding 478972 (2023-029)

Significant Deficiency 2023

Commonwealth of Massachusetts

MA

Questioned Costs Eligibility Special Tests & Provisions § 200.303

EXECUTIVE OFFICE OF HEALTH AND HUMAN SERVICES 2023-029 Medicaid Cluster, COVID-19 – Medicaid Cluster - Assistance Listing No. 93.775, 93.777, 93.778 Action taken in response to the finding: Dental: In response to the finding MassHealth required DentaQuest to: • Implement a corrective action plan to...

EXECUTIVE OFFICE OF HEALTH AND HUMAN SERVICES 2023-029 Medicaid Cluster, COVID-19 – Medicaid Cluster - Assistance Listing No. 93.775, 93.777, 93.778 Action taken in response to the finding: Dental: In response to the finding MassHealth required DentaQuest to: • Implement a corrective action plan to review and improve internal controls for the retention of provider enrollment documentation. • Ensure that all required documents are obtained and retained during validation and revalidation (i.e., “provider eligibility recertification”) processes for both individual dental providers and dental group practices. • Provide additional training to its provider enrollment staff on document retention. DentaQuest has implemented the above requirements to ensure provider license and revalidation dates are verified and maintained in MassHealth’s Medicaid Management Information System (MMIS) upon enrollment and subsequent revalidation. However, MassHealth anticipates that due to a backlog in the dental group practice revalidation process, dental group practice revalidation will not be complete January 2025. In the event that a MassHealth-enrolled provider or group practice does not timely respond to MassHealth revalidation requests, MassHealth initiates the process of terminating the provider’s MassHealth contract. BSS: For the one out of state provider that MassHealth did not revalidate, once identified, the provider was immediately put into a revalidation process. The provider did not respond to requests from MassHealth to revalidate and the provider’s MassHealth contract was terminated effective 1/21/2024 for failure to revalidate. MassHealth and BSS will continue to review and ensure that all providers who are required to revalidate are completed within the CMS required timeframes. Name of the contact person responsible for corrective action: Tuyen Vu, Deputy Director, Dental Janice Wadsworth, Director of Provider Operations Planned completion date for corrective action plan: Dental: January 1, 2025 BSS: January 21, 2024

View Audit 315520 Questioned Costs: $1

Finding 478908 (2023-010)

Significant Deficiency 2023

Commonwealth of Massachusetts

MA

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.430

EXECUTIVE OFFICE OF LABOR AND WORKFORCE DEVELOPMENT 2023-010 WIOA Cluster, Employment Service Cluster – Assistance Listing No. 17.258, 17.259, 17.278, 17.207, 17.801 Action taken in response to the finding: EOLWD Budget and Human Resources (HR) will update procedures and controls to ensure all new...

EXECUTIVE OFFICE OF LABOR AND WORKFORCE DEVELOPMENT 2023-010 WIOA Cluster, Employment Service Cluster – Assistance Listing No. 17.258, 17.259, 17.278, 17.207, 17.801 Action taken in response to the finding: EOLWD Budget and Human Resources (HR) will update procedures and controls to ensure all new staff are notified and trained to comply with entering Self-Service Time and Attendance (SSTA) combination codes on their timesheets. As programs are assigned unique combination codes, EOLWD Budget and HR will annually remind staff that SSTA combination codes are required when entering timesheets and, if none are entered, timesheet approvers are required to reject timesheets and notify staff to comply with the requirement. Additionally, a weekly Data Mart report will be created to identify timesheets entered without SSTA combination codes so HR can send notifications to staff to update timesheets for compliance. Name of the contact person responsible for corrective action: Steve J. Wong, Budget Director, and Cheryl Stanton, Secretariat Human Resources Officer Planned completion date for corrective action plan: December 31, 2024

View Audit 315520 Questioned Costs: $1

Finding 478896 (2023-003)

Significant Deficiency 2023

Commonwealth of Massachusetts

MA

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

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

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

View Audit 315520

Finding 478877 (2023-001)

Significant Deficiency 2023

Housing Authority of the City of Seattle

WA

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

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

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

View Audit 315516 Questioned Costs: $1

Finding 478873 (2023-003)

Significant Deficiency 2023

Harvest Against Hunger

WA

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

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

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

View Audit 315495

Finding 478869 (2023-002)

Material Weakness 2023

Wilbarger General Hospital District

TX

Allowable Costs / Cost Principles Reporting

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

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

View Audit 315471

Finding 478778 (2023-009)

Significant Deficiency 2023

Alameda Health System, A Public Hospital Authority

CA

Cash Management Period of Performance Subrecipient Monitoring § 200.305

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

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

View Audit 315421

Finding 478777 (2023-008)

Significant Deficiency 2023

Alameda Health System, A Public Hospital Authority

CA

Allowable Costs / Cost Principles § 200.303

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

View Audit 315421

Finding 478776 (2023-007)

Significant Deficiency 2023

Alameda Health System, A Public Hospital Authority

CA

Allowable Costs / Cost Principles Period of Performance § 200.403

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

View Audit 315421

Finding 478775 (2023-006)

Significant Deficiency 2023

Alameda Health System, A Public Hospital Authority

CA

Allowable Costs / Cost Principles Period of Performance § 200.403

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

View Audit 315421

Finding 478771 (2023-002)

Significant Deficiency 2023

Alameda Health System, A Public Hospital Authority

CA

Allowable Costs / Cost Principles Period of Performance § 200.403

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

View Audit 315421

Finding 478725 (2023-002)

Material Weakness 2023

Human Resource Development Institute

IL

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

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

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

View Audit 315390

Finding 478710 (2023-002)

Significant Deficiency 2023

Douglas County Government

CO

Reporting Allowable Costs / Cost Principles Period of Performance § 200.303

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

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

View Audit 315378

Finding 478708 (2023-002)

Material Weakness 2023

Alabama Aerospace and Aviation Schools Inc.

AL

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

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

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

View Audit 315376

Finding 478689 (2023-001)

Significant Deficiency 2023

Prescott School District

AR

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

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

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

View Audit 315328 Questioned Costs: $1

Finding 478670 (2023-001)

Material Weakness 2023

Lifeline Connections

WA

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

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

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

View Audit 315292

Corrective Action Plans

Filters