Corrective Action Plans

Finding 6545 (2023-012)

Significant Deficiency 2023

State of New York

NY

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

State Agency: Office of Temporary and Disability Assistance Single Audit Contact: Thomas Cooper Title: Director of Internal Audit Telephone: (518) 473-4601 E-mail Address: Thomas.Cooper@otda.ny.gov Federal Program(s) (ALN # [s]): Temporary Assistance for Needy Families (93.558) Audit Report Referenc...

State Agency: Office of Temporary and Disability Assistance Single Audit Contact: Thomas Cooper Title: Director of Internal Audit Telephone: (518) 473-4601 E-mail Address: Thomas.Cooper@otda.ny.gov Federal Program(s) (ALN # [s]): Temporary Assistance for Needy Families (93.558) Audit Report Reference: 2023-012 Anticipated Completion Date: 11/21/2023 Corrective Action Planned: The deficient subaward amounts referenced amongst the tested are .01% of the amounts reported through Federal Funding Accountability and Transparency Act (FFATA). The errors that occurred during a period when the Office of Temporary and Disability Assistance’s (OTDA) automated process was inaccessible due to the unavailability of the FFATA Subaward Reporting System (FSRS) website. Due to FFATA reporting requirement deadlines, OTDA was forced to manually data enter reportable elements into FFATA. OTDA’s review and controls of FFATA information data entered identified all errors that were material in nature, but overlooked amounts referenced within the finding. OTDA will continue to utilize the automated process for FFATA submittals and review future data entered information.

View Audit 8503

Finding 6542 (2023-009)

Significant Deficiency 2023

State of New York

NY

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303

State Agency: Higher Education Services Corporation Single Audit Contact: Dora Diaz-Crowe Title: Director, Audit Division Telephone: (518) 474-8893 E-mail Address: dora.diaz-crowe@hesc.ny.gov Federal Program(s) (ALN # [s]): Federal Family Education Loans (Guaranty Agencies) (84.032) Audit Report Ref...

State Agency: Higher Education Services Corporation Single Audit Contact: Dora Diaz-Crowe Title: Director, Audit Division Telephone: (518) 474-8893 E-mail Address: dora.diaz-crowe@hesc.ny.gov Federal Program(s) (ALN # [s]): Federal Family Education Loans (Guaranty Agencies) (84.032) Audit Report Reference: 2023-009 Corrective Action Planned: Higher Education Services Corporation (HESC) assumes full responsibility for ensuring employees are offboarded timely and will ensure prompt notification to Information Technology Services (ITS) to deprovision these accounts occur timely. Internally, we will work to develop a process, with procedures, to ensure the notification meets a set timeframe. While we have no control over when or how ITS performs the deprovisioning, we will include a procedure to confirm the deprovisioning has occurred as requested. HESC will work with ITS to develop a timeline for deprovisioning and include a procedure to confirm the deprovisioning has occurred within the timeframe. While HESC did not perform a periodic user access review over the Guaranteed Student Loans (GSL), HESC performed this process manually until a decision was made to automate the process. Forced by the pandemic, that system was not available until May 2023; one month after the audit scope. HESC conducted the recertifications, using the new system, in late May and early June 2023. Going forward, we will establish a process, including written procedures, to perform periodic access reviews over our systems with ITS. We will assign responsibility for this task either to Internal Audit or the Internal Controls Unit. The Electronic Financial Network (EFAN) procedures was provided detailing out how these users would be granted access. EFAN established the rules for external constituents accessing HESC systems. The provisioning of access to view the screens was handled through ITS Accounts Management; access was read-only thereby ensuring no data could be overwritten. Additionally, if a user did not access the system within a certain time, their access was automatically terminated. Given that HESC has exited the FFELP, we will no longer be involved with external users accessing the DMCS application and the issue related to this application will no longer exist.

View Audit 8503

Finding 6541 (2023-008)

Significant Deficiency 2023

State of New York

NY

Matching / Level of Effort / Earmarking Special Tests & Provisions Allowable Costs / Cost Principles

State Agency: Higher Education Services Corporation Single Audit Contact: Dora Diaz-Crowe Title: Director, Audit Division Telephone: (518) 474-8893 E-mail Address: dora.diaz-crowe@hesc.ny.gov Federal Program(s) (ALN # [s]): Federal Family Education Loans (Guaranty Agencies) (84.032) Audit Report Ref...

State Agency: Higher Education Services Corporation Single Audit Contact: Dora Diaz-Crowe Title: Director, Audit Division Telephone: (518) 474-8893 E-mail Address: dora.diaz-crowe@hesc.ny.gov Federal Program(s) (ALN # [s]): Federal Family Education Loans (Guaranty Agencies) (84.032) Audit Report Reference: 2023-008 Corrective Action Planned: To ensure the timeliness of Teacher’s Loan Forgiveness (TLF) application review, eligibility determination, and the denial or payment of the claims, Higher Education Services Corporation (HESC) staff implemented a control in 2022 to monitor and track the claims through a TLF tracking spreadsheet. Applications were supposed to be logged into the spreadsheet when received by HESC; they were then reviewed, followed by a determination of eligibility or denial of a payment, and the date claim processed was entered into the spreadsheet. A Claims Unit supervisor was assigned the responsibility of monitoring the process, reviewing the spreadsheet, and following up on any outstanding TLF applications that did not capture payment or denial dates and were approaching the 45-day deadline. Unfortunately, due to loss of the supervisor position the review was not performed regularly. Moreover, due to staff turnover in 2022-23 driven by HESC’s exit from FFELP, the TLF payment monitoring procedures were not followed consistently in all cases.i While we recognize that this is a repeat finding, we note there was significant improvement, decreasing the number of late payments in the sample from 23% last year to 5% this year. We would also note that as of May of 2023, HESC transferred the majority of its FFELP loan portfolio to a successor Guaranty Agency, the Trellis Company. With this transfer, HESC no longer holds loans that would qualify for the TLF program and as of April 2023, no longer performs work on the TLF program. As such, the recommendation will not be implemented as indicated in the audit report. i On December 1, 2021, HESC provided notification to the Education Department (ED) of its intent to exit the Federal Family Education Loan Program (FFELP).

View Audit 8503

Finding 6540 (2023-007)

Significant Deficiency 2023

State of New York

NY

Allowable Costs / Cost Principles Special Tests & Provisions Procurement, Suspension & Debarment

State Agency: Department of Labor Single Audit Contact: Donald Temple Title: Director of Internal Audit and Control Telephone: (518) 457-7332 E-mail Address: Donald.Temple@labor.ny.gov Federal Program(s) (ALN # [s]): Unemployment Insurance (17.225) Audit Report Reference: 2023-007 Anticipated Comple...

State Agency: Department of Labor Single Audit Contact: Donald Temple Title: Director of Internal Audit and Control Telephone: (518) 457-7332 E-mail Address: Donald.Temple@labor.ny.gov Federal Program(s) (ALN # [s]): Unemployment Insurance (17.225) Audit Report Reference: 2023-007 Anticipated Completion Date: 6/1/2024 Corrective Action Planned: New York State Department of Labor (NYSDOL) continues to reduce pandemic era backlogs with ongoing and evolving strategic planning. In addition, staff training and internal workflow procedures have been updated to ensure staff and supervisors communicate clearly on cases well in advance of case closure deadlines. Furthermore, staffing the unit to the allowable fill level will be sought if sufficient funding permits new hires.

View Audit 8503

Finding 6539 (2023-006)

Significant Deficiency 2023

State of New York

NY

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.1 § 200.303

State Agency: Housing Trust Fund Corporation (Office of Resilient Homes and Communities) Single Audit Contact: Katie Brennan Title: Executive Director Telephone: (212) 480-7191 E-mail Address: Katie.Brennan@hcr.ny.gov Federal Program(s) (ALN # [s]): CDBG Disaster Recovery Grants – Pub. L. No. 113-2 ...

State Agency: Housing Trust Fund Corporation (Office of Resilient Homes and Communities) Single Audit Contact: Katie Brennan Title: Executive Director Telephone: (212) 480-7191 E-mail Address: Katie.Brennan@hcr.ny.gov Federal Program(s) (ALN # [s]): CDBG Disaster Recovery Grants – Pub. L. No. 113-2 Cluster (14.269/14.272) Audit Report Reference: 2023-006 Anticipated Completion Date: Corrective Action being implemented as of 11/20/23. Corrective Action Planned: Internal procedures have been amended and are being implemented to allow for corrective and accurate reporting of grants or cooperative agreements for first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) pursuant to the Federal Funding Accountability and Transparency Act (FFATA) (Pub. L. No. 109-282), as amended by Section 6202 of Public Law 110-252, herein referred to as the "Transparency Act" that are codified in 2 CFR Part 170.

View Audit 8503

Finding 6538 (2023-005)

Significant Deficiency 2023

State of New York

NY

Subrecipient Monitoring Reporting Allowable Costs / Cost Principles § 200.2 § 200.303

State Agency: State Education Department Single Audit Contact: Jeanne Day Title: Auditor 3 Telephone: 518-474-5919 E-mail Address: Jeanne.Day@nysed.gov Federal Program(s) (ALN # [s]): Child Nutrition Cluster (10.555, 10.559 and 10.582) Audit Report Reference: 2023-005 Anticipated Completion Date: De...

State Agency: State Education Department Single Audit Contact: Jeanne Day Title: Auditor 3 Telephone: 518-474-5919 E-mail Address: Jeanne.Day@nysed.gov Federal Program(s) (ALN # [s]): Child Nutrition Cluster (10.555, 10.559 and 10.582) Audit Report Reference: 2023-005 Anticipated Completion Date: December 2024 Corrective Action Planned: We are in the process of updating instructions for staff to ensure the required report is filed each month in conjunction with the United States Department of Agriculture (USDA) required monthly reports.

View Audit 8503

Finding 6537 (2023-004)

Material Weakness 2023

Sioux Center Health

IA

Allowable Costs / Cost Principles Eligibility Material Weakness § 200.303

Finding 2023-004 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Federal Financial Assistance Listing #93.498 Finding Summary: The Health Center's final expenditure listing identified as eligib...

Finding 2023-004 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Federal Financial Assistance Listing #93.498 Finding Summary: The Health Center's final expenditure listing identified as eligible and claimed under the federal program were not reviewed and approved by a separate individual outside of the preparer. Responsible individuals: Crystal Richter, Chief Financial Officer Corrective Action Plan: If future reports are required, a secondary review of the summary spreadsheet prepared from the underlying supporting spreadsheets will be documented. No further are reports anticipated relating to this federal program. Anticipated Complete Date: 11/30/2023.

View Audit 8497

Finding 6528 (2023-002)

Significant Deficiency 2023

Sma Healthcare, Inc.

FL

Allowable Costs / Cost Principles Eligibility

For ALN 93.959, a Financial Assessment Form was not properly completed for 1 of the 60 clients tested. Additionally, 1 of the 60 clients tested did not have the Financial Assessment Form properly signed. Finally, 1 of the 60 clients tested had an incorrect discount fee applied. Our internal tracking...

For ALN 93.959, a Financial Assessment Form was not properly completed for 1 of the 60 clients tested. Additionally, 1 of the 60 clients tested did not have the Financial Assessment Form properly signed. Finally, 1 of the 60 clients tested had an incorrect discount fee applied. Our internal tracking of completion of the financial assessment form indicates that compliance with this requirement occurs about 98% of the time. Obtaining the client signature on the form has been challenging, particularly during recent years as use of telehealth services has expanded. As a corrective action, SMA will include completion of the assessment form compliance results to be reviewed at the monthly Process Improvement Committee. Program managers are required to present a corrective action plan when results are out of compliance with the standard. In addition, SMA will develop a procedure to allow staff to document receipt of verbal approval of the completed financial assessment form when the client is unable to be present at service location site.

View Audit 8478

Finding 6527 (2023-001)

Significant Deficiency 2023

Sma Healthcare, Inc.

FL

Allowable Costs / Cost Principles

For ALN 93.958, the full seven-part comprehensive assessment required for FACT clients was not completed fully within 60 days of client admission into the program for 1 of the 60 clients tested. Additionally, 3 of the 60 clients tested did not have the discount fee that was shown on their comprehens...

For ALN 93.958, the full seven-part comprehensive assessment required for FACT clients was not completed fully within 60 days of client admission into the program for 1 of the 60 clients tested. Additionally, 3 of the 60 clients tested did not have the discount fee that was shown on their comprehensive assessment. Finally, 1 of the 60 clients tested had an incorrect discount fee applied. This appears to be the result of staff oversight. As a corrective action, all FACT team staff responsible for completion of the assessment will be retrained on a recurring basis. We feel as though the current process to review compliance is comprehensive. SMA’s internal clinical compliance department conducts routine audits. When conducting audits of the FACT program, the compliance staff members review charts for compliance with the comprehensive assessments. The results of those internal audits are reviewed at the Process Improvement Committee where program managers are required to present a corrective action plan if charts do not meet a pre-set compliance threshold. The clinical compliance results are also presented to the Quality Program Review subcommittee of the board. Furthermore, the FACT program directors are responsible for monitoring documentation timeframes to ensure that when new clients are admitted to the program, documentation is completed timely.

View Audit 8478

Finding 6488 (2023-001)

Significant Deficiency 2023

Family Pathways

MN

Questioned Costs Allowable Costs / Cost Principles Procurement, Suspension & Debarment

Family Pathways will correct this significant deficiency by establishing procedures to monitor purchaces and the exclusion of sales tax. The procedures will include monitoring of credit card statements and procurement of supplies.

View Audit 8445 Questioned Costs: $1

Finding 6485 (2023-003)

Significant Deficiency 2023

Hamilton Health Center, Inc.

PA

Questioned Costs Allowable Costs / Cost Principles Cash Management

Corrective Action Planned: In September of 2022, the Chief Financial Officer left the health center, and a replacement was not hired until a month (February 20, 2023) before the end of the fiscal year on March 31, 2023. While the accounting staff have been with the health center for more than three ...

Corrective Action Planned: In September of 2022, the Chief Financial Officer left the health center, and a replacement was not hired until a month (February 20, 2023) before the end of the fiscal year on March 31, 2023. While the accounting staff have been with the health center for more than three years, they lacked guidance while the search for a replacement Chief Financial Officer was going on. The Chief Financial Officer who left the health center was the only one who was handling and administering the indirect cost rate to Federal grants but when he left the accounting staff had no clue that the new indirect cost rate needed to be administered. The new Chief Financial Officer has experience in the use and application of indirect cost rates and has cross trained the Controller in the use and application of indirect cost rates. This finding will never reoccur in future. Name(s) of Contact Person(s) Responsible for Corrective Action: Frackson Sakala Anticipated Completion Date: 12/31/2023

View Audit 8436 Questioned Costs: $1

Finding 6469 (2023-005)

Material Weakness 2023

Paris Union School District No. 95

IL

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

2023-005 Internal Controls over Compliance of Federal Awards (Coronavirus State and Local Recovery Funds 21.027) Condition: 1) Five (5) instances where employees received pay rates in excess of three hundred percent of their normal pay rates received from unrestricted funds. 2) Fifteen (15) instance...

2023-005 Internal Controls over Compliance of Federal Awards (Coronavirus State and Local Recovery Funds 21.027) Condition: 1) Five (5) instances where employees received pay rates in excess of three hundred percent of their normal pay rates received from unrestricted funds. 2) Fifteen (15) instances were noted where salaries were allocated to this program without documentation of time and effort. Plan: The District will appoint an individual that is knowledgeable, or provide the appropriate training, of the federal compliance requirements set forth in the Code of Federal Regulation to oversee the District’s federal programs to ensure the District is in compliance with all applicable federal compliance requirements. Anticipated Date of Completion: Immediately upon learning of issue. Name of Contact Person: Lorraine Bailey, Superintendent

View Audit 8413

Finding 6465 (2023-004)

Material Weakness 2023

Paris Union School District No. 95

IL

Questioned Costs Internal Control / Segregation of Duties Procurement, Suspension & Debarment § 200.303

2023-004 Internal Controls over Compliance of Federal Awards (Education Stabilization Fund 84.425) Condition: 1) During testing of compliance over disbursements, we noted the following: a. Eight (8) transactions totaling $474,924 appeared to be for capital purchases that did not have prior approval ...

2023-004 Internal Controls over Compliance of Federal Awards (Education Stabilization Fund 84.425) Condition: 1) During testing of compliance over disbursements, we noted the following: a. Eight (8) transactions totaling $474,924 appeared to be for capital purchases that did not have prior approval by the SEA b. Six (6) transactions totaling $52,117 were incurred where the District appeared to be subject to Davis-Bacon prevailing wage requirements but no documentation was retained. Additionally, a formal policy for complying with Davis-Bacon requirements is not in place for individual expenditures less than $25,000. 2) During testing of compliance over reporting, we noted the following: a. Expenditure reports were completed based on budgeted amounts rather than actual expenditures. In total, expenditure reports exceeded amounts reported in the District’s general ledger by $726,653. Plan: The District will appoint an individual that is knowledgeable, or provide the appropriate training, of the federal compliance requirements set forth in the Code of Federal Regulation to oversee the District’s federal programs to ensure the District is in compliance with all applicable federal compliance requirements. Anticipated Date of Completion: Immediately upon learning of issue. Name of Contact Person: Lorraine Bailey, Superintendent

View Audit 8413 Questioned Costs: $1

Finding 6422 (2023-001)

Material Weakness 2023

Los Angeles Unified School District

CA

Allowable Costs / Cost Principles Reporting Internal Control / Segregation of Duties § 200.430

1. Accounting Controls team will continue to coordinate with Central Office/program coordinators to: a) Communicate the impact of questioned cost resulting from current year’s audit findings. b) Follow through on the sample testing performed on payroll documentations as a secondary control twice a y...

1. Accounting Controls team will continue to coordinate with Central Office/program coordinators to: a) Communicate the impact of questioned cost resulting from current year’s audit findings. b) Follow through on the sample testing performed on payroll documentations as a secondary control twice a year; and c) Provide feedback and training to the schools based on the result of sample testing. 2. The Accounting controls team will continue to collaborate with the MyPLN team to ensure effective monitoring and timely completion of the annual Mandatory Time and Effort Training. This essential training is mandatory for administrators, timekeepers, and supervisors. Successful completion involves answering review questions at the conclusion of the course, with a 100% correct response rate necessary to obtain certification. 3. Each July, the LAUSD organizes the Principals' Leadership Institute, during which the Accounting Controls team and Central Office/program coordinators will present to principals and assistant principals the significance of completing Time and Effort documentation in a timely and accurate manner. 4. The Accounting Controls team will work with Organizational Excellence and Central Office/program coordinators to present to School Administrative Assistants at their scheduled meetings/trainings, at least once a year. Name: Bryant Gonzalez Title: Deputy Controller Email: bryant.gonzalez1@lausd.net

View Audit 8346

Finding 6400 (2023-005)

Significant Deficiency 2023

Greene County Medical Center

IA

Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.303

Finding 2023-005: Activities Allowed or Unallowed and Allowable Costs/Cost Principles and Reporting Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution Federal Financial Assistance Listing Nu...

Finding 2023-005: Activities Allowed or Unallowed and Allowable Costs/Cost Principles and Reporting Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution Federal Financial Assistance Listing Number: 93.498 Finding Summary: The Medical Center included expenses in the Department of Health and Human Services (HHS) special report for Period 4 that were transcribed incorrectly or were preliminary amounts instead of final expenses which caused the HHS special report to be inaccurate. In addition, there was no evidence of formal review and approval over tracking of expenditures that were claimed for the program. In addition, there was no evidence retained that the Medical Center's special reports submitted to the Department of Health and Human Services for Period 4 TIN #426037888 were reviewed or approved by an individual separate from the preparer prior to submission. Responsible Individuals: Mark Wall, CFO Response: Management agrees with the finding and has reviewed the operating procedures of Greene County Medical Center. Management will continue to monitor the Medical Center's operations and procedures. Furthermore, we will continually review the assignment of duties to obtain the maximum internal control possible under the circumstances. Completion Date: Ongoing

View Audit 8319

Finding 6397 (2023-004)

Significant Deficiency 2023

Greene County Medical Center

IA

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

Finding 2023-004: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans and Grants Federal Financial Assistance Listing Number: 10.766 Finding Summary: The Medical Center excluded adjustments from t...

Finding 2023-004: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans and Grants Federal Financial Assistance Listing Number: 10.766 Finding Summary: The Medical Center excluded adjustments from the lost revenue calculation. Responsible Individuals: Mark Wall, CFO Response: The Medical Center agrees with the findings. We will utilize our outside accounting firm for guidance to ensure appropriateness of calculations going forward. Completion Date: Ongoing

View Audit 8319

Finding 6392 (2023-004)

Material Weakness 2023

Family Medical Center of Michigan, Inc.

MI

Allowable Costs / Cost Principles Material Weakness

2023-004 - Material weakness and Material Noncompliance - Missing Timesheets FMC Comment: FMC was in the process of converting for a one payroll system to another system during the Audit year. The conversion process was time consuming and involved files being transferred from one system to another ...

2023-004 - Material weakness and Material Noncompliance - Missing Timesheets FMC Comment: FMC was in the process of converting for a one payroll system to another system during the Audit year. The conversion process was time consuming and involved files being transferred from one system to another system. This could have resulted in some timesheets being misplaced as opposed to staff being paid without a timesheet being approved. Corrective Action: FMC has a new timekeeping system - Paylocity- that should prevent the issue of missing timesheets since the system is all electronic. Staff cannot get paid unless within the Paylocity system there is an electronic timesheet. The process is described below: The employee's clock in and out electronically, through a web portal on their phone, desktop or laptop. The supervisor is notified through the Paylocity if there are errors or missed punches. The supervisor works with the employee to correct any errors. The supervisor electronically approves the electronic time card. All approved electronic timecards are locked by payroll, then electronically brought from the time and attendance system to the payroll system. Payroll and HR will review all timecards to ensure all hours are correct and the vacation, sick and personal time are within appropriate parameters. Any additional corrections are made electronically with the supervisor and employee's input. Once all the electronic records are approved, Payroll submits the payroll for processing by Paylocity. The electronic timesheet record is printed on one document and kept with the payroll register for each pay period.

View Audit 8310

Finding 6383 (2023-001)

Significant Deficiency 2023

Beacon Interfaith Housing Collaborative

MN

Special Tests & Provisions Allowable Costs / Cost Principles Significant Deficiency

Name of contact person: Deqa Essa, Chief Financial Officer Corrective Action: The Organization changed management companies after June 30, 2023. The new management company has written policies and procedures and will ensure unit inspections are maintained in the tenant files. Proposed completion d...

Name of contact person: Deqa Essa, Chief Financial Officer Corrective Action: The Organization changed management companies after June 30, 2023. The new management company has written policies and procedures and will ensure unit inspections are maintained in the tenant files. Proposed completion date: The Organization plans to complete the plan by June 30, 2024.

View Audit 8279

Finding 6199 (2023-001)

Significant Deficiency 2023

City of Cumberland, Maryland

MD

Allowable Costs / Cost Principles HUD Housing Programs Reporting

Enhance the internal control procedures for the Community Development Block Grant Program to specifically state the requirement for the PR29 Cash on Hand Quarterly Report to be submitted no later than 30 days following each completed quarter and communicate this requirement to the City's finance dep...

Enhance the internal control procedures for the Community Development Block Grant Program to specifically state the requirement for the PR29 Cash on Hand Quarterly Report to be submitted no later than 30 days following each completed quarter and communicate this requirement to the City's finance department employees and Senior Community Development Specialist. Doing so ensures the responsible parties are informed of the requirement and expands the number of responsible parties who are cognizant of and monitoring to ensure this action is completed on time. Additionally, the finance department employees and Senior Community Development Specialist have been advised of the importance of meeting this requirement.

View Audit 8141

Finding 6157 (2023-001)

Significant Deficiency 2023

First 5 San Bernardino

CA

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

Finding 2023-001 Federal Agency Name: US Department of Health & Human Services, California Department of Social Services Program Name: Child Care and Development Fund Cluster CFDA #93.575 Finding Summary: The Commission has not established written procedures for determining allowability of costs in...

Finding 2023-001 Federal Agency Name: US Department of Health & Human Services, California Department of Social Services Program Name: Child Care and Development Fund Cluster CFDA #93.575 Finding Summary: The Commission has not established written procedures for determining allowability of costs in accordance with Subpart E- Cost principles or the conditions of the Federal award. Responsible Individuals: Debora Dickerson-Sims, Chief Financial Officer Corrective Action Plan: Review current policies and procedures to revise or develop new procedures for determining allowability of costs in accordance with Subpart E – Cost principles or the conditions of the Federal award. Anticipated Completion Date: June 30, 2024

View Audit 8037

Finding 6119 (2023-004)

Material Weakness 2023

Friendship Central School District

NY

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

2023-004 – Adjusting Journal Entries, Required Disclosures and Draft Financial Statements Auditor’s Recommendation: Although auditors may continue to provide such assistance both now and in the future, under the pronouncement, the District should continue to review and accept both proposed adjustin...

2023-004 – Adjusting Journal Entries, Required Disclosures and Draft Financial Statements Auditor’s Recommendation: Although auditors may continue to provide such assistance both now and in the future, under the pronouncement, the District should continue to review and accept both proposed adjusting journal entries and footnote disclosures, along with the draft financial statements. School District’s Response: The District has received, reviewed and approved all journal entries, footnote disclosures and draft financial statements proposed for the current year audit and will continue to review similar information in future years. Further, the District believes it has a thorough understanding of these financial statements and the ability to make informed judgments based on these financial statements and the ability to make informed judgments based on these financial statements. Ms. Constance Spring (District Treasurer) will continue to review and approve the journal entries, footnote disclosures and draft financial statements for the year ending June 30, 2024.

View Audit 7991

Finding 6102 (2023-001)

None 2023

Central Pines Regional Council

NC

Questioned Costs Allowable Costs / Cost Principles Cash Management

2023-001 Name of Contact Person: Hope Tally Corrective Action: Management recognizes a systematic error occurred to create an immaterial allocation overage. Management is taking steps to correct the system setup to prevent errors and creating new processes to catch any system overages in a timely an...

2023-001 Name of Contact Person: Hope Tally Corrective Action: Management recognizes a systematic error occurred to create an immaterial allocation overage. Management is taking steps to correct the system setup to prevent errors and creating new processes to catch any system overages in a timely and consistent manner. Proposed Completion Date: 6/30/2024

View Audit 7976 Questioned Costs: $1

Finding 6062 (2023-006)

Significant Deficiency 2023

Green Island Union Free School District

NY

Allowable Costs / Cost Principles § 200.403 § 200.404

The District acknowledges the finding regarding the unallowed costs associated with the 21st CCLC Grant. During the audit process, we found that salary costs within this grant were included in error and should not have been. We have contacted both the fiscal department for 21st CCLC and NYSED Gran...

The District acknowledges the finding regarding the unallowed costs associated with the 21st CCLC Grant. During the audit process, we found that salary costs within this grant were included in error and should not have been. We have contacted both the fiscal department for 21st CCLC and NYSED Grants Finance, in hopes to correct this issue. We adjusted the FS10F report for final expenses and copies are being sent out to the appropriate departments for correction. This issue should be resolved by January 2024 and will be implemented by the Business Manager, Christopher Karwiel.

View Audit 7959

Finding 6060 (2023-001)

None 2023

Housing Authority of Savannah

GA

Questioned Costs HUD Housing Programs Procurement, Suspension & Debarment

Management has implemented, and is in the process of implementing, specific corrective actions to address each of HUD’s Findings. The Authority’s Deputy Director, Kenneth Clark has assumed the responsibility of implementing the specific corrective actions and anticipates complete implementation by ...

Management has implemented, and is in the process of implementing, specific corrective actions to address each of HUD’s Findings. The Authority’s Deputy Director, Kenneth Clark has assumed the responsibility of implementing the specific corrective actions and anticipates complete implementation by March 31, 2024.

View Audit 7953 Questioned Costs: $1

Finding 6053 (2023-003)

Significant Deficiency 2023

Melrose Mindoro School District

WI

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting

2023-003 Preparation of Schedule of Expenditures of Federal Awards and State Financial Assistance; District management believes that the cost of employing internal resources to draft the Schedule of Expenditures of Federal Awards and State Financial Assistanace Statement and related notes would outw...

2023-003 Preparation of Schedule of Expenditures of Federal Awards and State Financial Assistance; District management believes that the cost of employing internal resources to draft the Schedule of Expenditures of Federal Awards and State Financial Assistanace Statement and related notes would outweigh the benefits to be received. Furthermore, District management will continue to employ personnel who have the capability to review, approve and accept responsibility for the Schedule of Expenditures of Federal Awards and State Financial Assistance Statement.

View Audit 7940

Corrective Action Plans

Filters