Corrective Action Plans

Finding 6004 (2023-001)

Significant Deficiency 2023

Housing Authority of Madisonville

KY

Allowable Costs / Cost Principles § 200.423

PHA establish policies and procedures to ensure that all funds are only spent on allowable costs.

View Audit 7904

Finding 5784 (2023-002)

Significant Deficiency 2023

Simpson University

CO

Student Financial Aid Allowable Costs / Cost Principles Significant Deficiency

Need Analysis Planned Corrective Action: The University recognizes the federal regulations regarding over‐awarding and has implemented the use of a delivered report through the Student Information System to address this concern. Person Responsible for Corrective Action Plan: Shondra Dickson, Direc...

Need Analysis Planned Corrective Action: The University recognizes the federal regulations regarding over‐awarding and has implemented the use of a delivered report through the Student Information System to address this concern. Person Responsible for Corrective Action Plan: Shondra Dickson, Director of Financial Aid Anticipated Date of Completion: Implemented

View Audit 7877

Finding 5777 (2023-006)

Significant Deficiency 2023

Minnesota Valley Action Council, Inc.

MN

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

2023-006 Special Tests and Provisions Recommendation: We recommend that management implements journal entry review process for Workforce Council Executive Director indirect cost allocations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action pl...

2023-006 Special Tests and Provisions Recommendation: We recommend that management implements journal entry review process for Workforce Council Executive Director indirect cost allocations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: MVACs executive director will review WFCs executive director timesheet for approval. Name of the contact person responsible for corrective action: Amanda Mackie Planned completion date for corrective action plan: We plan to implement by the 12.01.2023 payroll.

View Audit 7859

Finding 5733 (2023-001)

Significant Deficiency 2023

Health First, Inc.

FL

Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.303

Management utilized the HRSA FAQ guidelines and interpreted the reporting guidance, to the best extent possible, based on how it was presented. The reporting guidance was somewhat convoluted; however, Management acknowledges the overstatement amounting to $723,754 and the fact that the error does no...

Management utilized the HRSA FAQ guidelines and interpreted the reporting guidance, to the best extent possible, based on how it was presented. The reporting guidance was somewhat convoluted; however, Management acknowledges the overstatement amounting to $723,754 and the fact that the error does not jeopardize the PRF amount received. Management will support staff in continuing professional education, specifically tied to Yellow book training. Furthermore, management will hire a subject matter expert and/or organically facilitate the creation of this expertise within the existing talent pool. Contact individual responsible for the corrective action plan is Kimberly Myers, Director of Accounting and Financial Reporting.

View Audit 7792

Finding 5711 (2023-003)

Significant Deficiency 2023

Independent School District No. 31

MN

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

1. Correcting Plan The District has added the following procedure to mitigate the risk: 1) All journal entries made by the Director of Business Services will be reviewed and approved by the Superintendent. 2. Explanation of Disagreement with the Audit Finding There is essentially no disagreement wit...

1. Correcting Plan The District has added the following procedure to mitigate the risk: 1) All journal entries made by the Director of Business Services will be reviewed and approved by the Superintendent. 2. Explanation of Disagreement with the Audit Finding There is essentially no disagreement with the finding. 3. Official Responsible for Insuring CAP The Director of Business Services, Ashley Eastridge is responsible for carrying out the corrective action plan. 4. Planned Completion Date for CAP The Director of Business Services will review this monthly when month-end and year-end procedures are completed. 5. Plan to Monitor Completion of CAP The Director of Business Services will have documentation available for the Superintendent and/or School Board to review if requested.

View Audit 7715

Finding 5707 (2023-005)

Significant Deficiency 2023

Afiya Apartments INC

OR

Special Tests & Provisions Allowable Costs / Cost Principles HUD Housing Programs

Management’s Response and Planned Corrective Actions: 1. The name of the contact person(s) responsible for the corrective action a. Kathleen Broadhurst, Sr. Director of Finance/ShelterCare 2. The corrective action planned: a. ShelterCare, as new managing agent, will be utilizing the same AP invoice ...

Management’s Response and Planned Corrective Actions: 1. The name of the contact person(s) responsible for the corrective action a. Kathleen Broadhurst, Sr. Director of Finance/ShelterCare 2. The corrective action planned: a. ShelterCare, as new managing agent, will be utilizing the same AP invoice naming conventions that we currently utilize for ShelterCare’s books to ensure we do not duplicate a payment to a vendor. 3. The anticipated completion date: a. 5/1/2023 – when ShelterCare took over as new managing agent.

View Audit 7706

Finding 5689 (2023-001)

Significant Deficiency 2023

Ravalli Head Start, Inc.

UT

Allowable Costs / Cost Principles

RE: Audit Finding 2023-00 I Internal Control over Allowable Costs The Chief Fiscal Officer, Executive Director, and Finance Committee Chair of the Governing Board have reviewed and agree with the auditor's comments on 2023-00 I. A corrective action plan has been put in pla e by the Fiscal Officer, ...

RE: Audit Finding 2023-00 I Internal Control over Allowable Costs The Chief Fiscal Officer, Executive Director, and Finance Committee Chair of the Governing Board have reviewed and agree with the auditor's comments on 2023-00 I. A corrective action plan has been put in pla e by the Fiscal Officer, Melodee Giacomino, immediately regarding the reconciliation of payroll liabilities. Any future adjustments will be posted and checked to ensure an unallowable cost is not inadvertently recorded. Only adjustments deemed necessary will be performed. Prior to submitting final financials to be audited, another check will be run on the Balance Sheet to ensure such adjustments have not been made. All staff in the fiscal office have been notified to date.

View Audit 7643

Finding 5629 (2023-002)

Significant Deficiency 2023

Achievement First Brooklyn Charter Schools

CT

Reporting Allowable Costs / Cost Principles Cash Management § 200.405

Audit Finding Reference: 2023-002 – COVID-19 Education Stabilization Fund - Elementary and Secondary School Emergency Relief Fund – Assistance Listing Number #84.425D Planned Corrective Action: We will add a field to our payroll reports to identify within the system ESSER related salaries and wa...

Audit Finding Reference: 2023-002 – COVID-19 Education Stabilization Fund - Elementary and Secondary School Emergency Relief Fund – Assistance Listing Number #84.425D Planned Corrective Action: We will add a field to our payroll reports to identify within the system ESSER related salaries and wages so we can compare those reports to our final payroll numbers. Name of Contact Person: Jennifer Rhoads Sr. Director of Accounting Jenniferrhoads@achievementfirst.org Anticipated completion date: November 16, 2023

View Audit 7527

Finding 5628 (2023-001)

Significant Deficiency 2023

Sanitation District No. 1 of Northern Kentucky

KY

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

Re: State Single Audit Corrective Action Plan for the Fiscal Year Ended June 30, 2023 AUDIT FINDINGS Finding Reference Number: 2023-01 Description of Finding: No Written Policies, Procedures, or Standards of Conduct Relative to Federal Awards. Statement of Concurrence or Nonconcurrence: Sanitati...

Re: State Single Audit Corrective Action Plan for the Fiscal Year Ended June 30, 2023 AUDIT FINDINGS Finding Reference Number: 2023-01 Description of Finding: No Written Policies, Procedures, or Standards of Conduct Relative to Federal Awards. Statement of Concurrence or Nonconcurrence: Sanitation District No.1 agrees with the audit finding. Corrective Action: Sanitation District No.1 will prepare written procedures governing the expenditures of Federal Funds. Name of Contact Person:Debbie Vinson, Accounting Manager dvinsonsd1.orq (859) 578-7462 Projected Completion Date: On or before June 30, 2024

View Audit 7522

Finding 5618 (2023-001)

Material Weakness 2023

Cny Works, Inc.

NY

Subrecipient Monitoring Allowable Costs / Cost Principles Eligibility

Corrective Action Plan for FYE June 30, 2023 Finding 2023-001 Corrective Action Plan: Due to a series of circumstances such as high turnover at CNY Works in the youth department, including the departure of the Director of Youth Services at the end of the summer of 2022 and later the successor in th...

Corrective Action Plan for FYE June 30, 2023 Finding 2023-001 Corrective Action Plan: Due to a series of circumstances such as high turnover at CNY Works in the youth department, including the departure of the Director of Youth Services at the end of the summer of 2022 and later the successor in the middle of the Summer Youth Employment Program of 2023, youth department operating with one full-time employee and having a vacuum on direct leadership in the department where factors in which unfortunately led to this finding. CNY Work youth staff along with the Executive Director, Deputy Director and Director of Youth Services will review current policies and procedures to ensure these are operating effectively reflecting allowable activities and allowable costs (including hours worked by youth in the program) are allocated and charged accurately to the federal program. Underlining the importance of internal controls to ensure documents are signed by designated individuals to comply with requirements. The Director of Youth Services and Deputy Director will review timesheets, eligibility forms, and signatures, along with other requirements of the program to ensure internal control procedures are adequate and operating as intended. Finally, management will develop a method for monitoring the operational effectiveness of the applied internal controls on compliance and document any mitigating controls that are developed and implemented. Contact Person Responsible for Corrective Action Plan: Rosemary Avila-Ticio Executive Director, CNY Works Phone Number: 315-477-6901 Email: ravila@cnyworks.com Anticipated Completion Date of Corrective Action Plan: March 30, 2024

View Audit 7495

Finding 5607 (2023-004)

Significant Deficiency 2023

Independent School District No. 548

MN

Allowable Costs / Cost Principles Significant Deficiency

Department of Education, Passed through Minnesota Department of Education Federal Financial Assistance Listing 84.425U Improper Supporting Documentation; Allowable Costs and Cost Principles Significant Deficiency in Internal Control Over Compliance Finding Summary: During the course of our engagemen...

Department of Education, Passed through Minnesota Department of Education Federal Financial Assistance Listing 84.425U Improper Supporting Documentation; Allowable Costs and Cost Principles Significant Deficiency in Internal Control Over Compliance Finding Summary: During the course of our engagement, we noted one instance where employee salaries did not align with their rate of pay noted in their contract. Responsible Individuals: Brian Korf, Superintendent. Corrective Action Plan: A thorough review and reconciliation of supporting documentation for expenditures, including payroll transactions, should be performed before amounts are disbursed. Supporting documentation should be maintained once review is documented and performed. Anticipated Completion Date: Ongoing

View Audit 7452

Finding 5567 (2023-002)

Significant Deficiency 2023

Community Partners in Action, Inc.

CT

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

Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Substance Abuse and Mental Health Services Projects of Regional and National Significance – Assistance Listing No. 93.243 Recommendation: We recommend that the Organization retain records to satisfy the time and ef...

Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Substance Abuse and Mental Health Services Projects of Regional and National Significance – Assistance Listing No. 93.243 Recommendation: We recommend that the Organization retain records to satisfy the time and effort documentation as required by Uniform Guidance (2 CFR Part 200). Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Staff will be required to complete a Personnel Activity Report weekly at the start of the next pay period, which is Monday, November 27, 2023. Name of the contact person responsible for corrective action: Lisa Maraia, CFO Planned completion date for corrective action plan: November 27, 2023

View Audit 7395

Finding 5546 (2023-002)

Significant Deficiency 2023

Educare of Washington, Dc

DC

Allowable Costs / Cost Principles § 200.430

Views of Responsible Officials: Educare DC is an educational non-profit organization. We have consistently used weekly timesheets to document the total time spent by teaching and administrative staff. However, considering that it is difficult for teaching and administrative personnel to accurately c...

Views of Responsible Officials: Educare DC is an educational non-profit organization. We have consistently used weekly timesheets to document the total time spent by teaching and administrative staff. However, considering that it is difficult for teaching and administrative personnel to accurately charge time to specific awards, management has consistently used estimates based on the role of each employee. These estimates are reconciled and updated regularly based on after-the-fact effort in consultation with staff. Management will make sure this process is officially documented going forward. Management has noted the auditor’s recommendation and will ensure documentation of its allocation process to support time charged to federal program is strengthened. In addition, a formal policy and procedure will be documented and include responsible parties for preparing, reviewing, approving, and adjusting any noted variances between estimates and actuals incurred on a regular basis. Name and Title of Responsible Official: Barbara Ledyard, Vice President of Finance and Administration Anticipated Completion Date: January 31, 2024

View Audit 7376

Finding 5538 (2023-004)

Significant Deficiency 2023

Unified School District No. 352

KS

Allowable Costs / Cost Principles Reporting

2023-004 Federal program Education Stabilization Fund - 84.425 Compliance requirements Activities Allowed and Unallowed, Allowable Costs and Cost Principles, and Reporting Condition During testing, we identified that amounts reported under the Special Education II award could not be fully substantia...

2023-004 Federal program Education Stabilization Fund - 84.425 Compliance requirements Activities Allowed and Unallowed, Allowable Costs and Cost Principles, and Reporting Condition During testing, we identified that amounts reported under the Special Education II award could not be fully substantiated with supporting documentation. Recommendation We recommend that the District save supporting documentation when preparing reports for submission, as well as review their controls to ensure that reports are submitted accurately. Comments on the Finding Recommendation In comparison with other federal programs that the District typically has activity for, the ESSER reporting was particularly challenging. After the last of the ESSER funding is spent and reported, the District does not anticipate this to be a problem in the future. Action Taken Moving forward, the District will watch amounts more closely, and a reconciliation of ESSER accounts will be completed for each reporting period.

View Audit 7362

Finding 5496 (2023-002)

Significant Deficiency 2023

Lutheran Social Services of South Dakota

SD

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency § 200.303

Finding 2023-002 Allowable Costs / Costs Principles and Activities Allowed or Unallowed Administration for Children and Families FFAL 93.566 Refugee and Entrant Assistance – State Administered Programs Finding Summary: One instance identified in which a family was overpaid for a monthly cash assista...

Finding 2023-002 Allowable Costs / Costs Principles and Activities Allowed or Unallowed Administration for Children and Families FFAL 93.566 Refugee and Entrant Assistance – State Administered Programs Finding Summary: One instance identified in which a family was overpaid for a monthly cash assistance payment. Responsible Individuals: Nathan Beyer & Emily Lyons Corrective Action Plan: One check was mis-keyed when entered for payment, and the client was overpaid by $20. Procedures will be reviewed to determine if there are additional steps that can be taken to catch entry errors. Anticipated Completion Date: December 31, 2023

View Audit 7260 Questioned Costs: $1

Finding 4928 (2023-006)

Material Weakness 2023

Hesperia Community Schools

MI

Questioned Costs Allowable Costs / Cost Principles

Auditor Description of Condition and Effect: During testing of fringe benefit rates, as a percentage of total salaries and wages, we noted that the rate of retirement costs was significantly greater than the rate noted at the District-wide level. Management did not have a supporting calculation for ...

Auditor Description of Condition and Effect: During testing of fringe benefit rates, as a percentage of total salaries and wages, we noted that the rate of retirement costs was significantly greater than the rate noted at the District-wide level. Management did not have a supporting calculation for the amount of retirement costs charge to the federal program. Certain of the District's federal expenditures were not documented in accordance with the Uniform Guidance. Auditor Recommendation: We recommend that the District staff in charge of payroll administration familiarize themselves with the documentation requirements of the Uniform Guidance and retain supporting documentation to support the fringe benefit costs charged to federal awards. Management Assessment. We concur with the audit assessment regarding this matter. Planned Corrective Action. The District wit follow the auditor’s recommendation Responsible Party. Bryan Mey, Superintendent, and Patricia Budde, Business Manager Date of Planned Corrective Action. June 30, 2024

View Audit 7151 Questioned Costs: $1

Finding 4926 (2023-005)

Significant Deficiency 2023

Hesperia Community Schools

MI

Allowable Costs / Cost Principles

Auditor Description of Condition and Effect: During testing of payroll disbursements, it was noted that: 1) no documentation was found to support the $50.00 per run summer bus driver rate or the $500 stipend bonus paid to summer bus drivers, and 2) Two of the contracts selected were pro-rated for la...

Auditor Description of Condition and Effect: During testing of payroll disbursements, it was noted that: 1) no documentation was found to support the $50.00 per run summer bus driver rate or the $500 stipend bonus paid to summer bus drivers, and 2) Two of the contracts selected were pro-rated for late start (total hours expected) and for number of pay periods spread). The amounts were eventually recalculated with available documents, but the initial calculation of the pro-ration was not retained by management. Certain of the District's federal expenditures were not documented in accordance with the Uniform Guidance. Auditor Recommendation: We recommend that the District staff in charge of payroll administration familiarize themselves with the documentation requirements of the Uniform Guidance and retain supporting documentation to support the payroll costs charged to federal awards. Management Assessment. We concur with the audit assessment regarding this matter. Planned Corrective Action. The District wit follow the auditor’s recommendation Responsible Party. Bryan Mey, Superintendent, and Patricia Budde, Business Manager Date of Planned Corrective Action. June 30, 2024

View Audit 7151

Finding 4923 (2023-003)

Material Weakness 2023

Hannibal School District No. 60

MO

Allowable Costs / Cost Principles Subrecipient Monitoring Cash Management § 200.302

The Hannibal School District received millions of one-time federal grant monies to assist with expenditures incurred as a result of the effects of the coronavirus pandemic. Although these funds were hugely helpful, minimal guidance was available. This is not a finding that has been presented to us i...

The Hannibal School District received millions of one-time federal grant monies to assist with expenditures incurred as a result of the effects of the coronavirus pandemic. Although these funds were hugely helpful, minimal guidance was available. This is not a finding that has been presented to us in the past. The school district has received federal and state grants annually that are reconciled to the appropriate project codes and this process will be diligently followed as in prior years. For example, the district was awarded the Immediate Responses Services grant in Fall 2023. The expenditure project codes for this grant have been provided by grant guidance and any and all expenditures will be coded using these expenditures codes. This should prevent any need for future journal entries moving forward. This process is an example of the systematic process that will be followed for all grants.

View Audit 7144

Finding 4883 (2023-002)

Significant Deficiency 2023

Muskegon Area Intermediate School District

MI

Allowable Costs / Cost Principles Reporting Cash Management § 200.430

Finding 2023-002: Special Education Cluster Semi-Annual Certification Procedures Recommendation: The School District should provide training to educate all employees working in federal programs of the requirements for documenting personnel expenses under Uniform Grant Guidance, and the School Di...

Finding 2023-002: Special Education Cluster Semi-Annual Certification Procedures Recommendation: The School District should provide training to educate all employees working in federal programs of the requirements for documenting personnel expenses under Uniform Grant Guidance, and the School District should require proper time-and-effort documentation to be timely reviewed and approved by the appropriate program supervisor. Action Taken: Trainings will be provided to all directors of federally funded programs regarding the semi-annual certification process. Certifications will be performed by all federally funded staff two times each year. The first certification is due to the Director of Fiscal Services no later than January 15 of each year. The second certification is due to the Director of Fiscal Services office no later than July 15 of each year. Certification records will be verified and maintained by the Director of Financial Services. Responsible Person and Anticipated Completion Date: Director of Financial Services, November 2023. If the Michigan Department of Education has questions regarding this plan, please call Jesse Rickard at (231) 767-7209.

View Audit 7049

Finding 4870 (2023-008)

None 2023

Richland County Housing Authority

MT

Questioned Costs Allowable Costs / Cost Principles

Finding 2023-008: Allowable Costs Capital Funds 14.872 Noncompliance: AGREED Questioned Costs-$292,548 RCHA agrees that the five-year plan indicates what each annual grant will be spent on, and the annual budget must be modified upon the grant award to match the grant amount. Allowable costs m...

Finding 2023-008: Allowable Costs Capital Funds 14.872 Noncompliance: AGREED Questioned Costs-$292,548 RCHA agrees that the five-year plan indicates what each annual grant will be spent on, and the annual budget must be modified upon the grant award to match the grant amount. Allowable costs must be included within the budget. Corrective Action: RCHA Administration will begin monitoring and assuring grant monies are only spent on budgeted items, and those monies are recorded appropriately. This action will begin immediately. Corrective Action: RCHA Administration and Board members will be educated on this process and maintain policies and procedures regarding Capital Funds. This action will be completed by May 1, 2024, and continue on a regular basis, including updates to HUD requirements. Corrective Action: RCHA Administration will continue working with HUD field office with regular communication and clarification of items regarding the five-year plan, capital funds utilization and modifications.

View Audit 7022 Questioned Costs: $1

Finding 4494 (2023-002)

Significant Deficiency 2023

Lewis County C-1 School District

MO

Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management § 200.302

This following is submitted as our management response to the audit finding regarding Allowable Costs Reporting in the District’s FY23 Audit. At the close of Fiscal Year 2023, the District submitted a payment request for federal ESSER reimbursement, encompassing eligible employee expenses spanning ...

This following is submitted as our management response to the audit finding regarding Allowable Costs Reporting in the District’s FY23 Audit. At the close of Fiscal Year 2023, the District submitted a payment request for federal ESSER reimbursement, encompassing eligible employee expenses spanning multiple years in accordance with ESSER guidelines. However, an administrative oversight became apparent, as the expense codes and ASBRs for the relevant years had not been amended to align with the represented expenditures. To address this, the District is undertaking a meticulous correction process through adjusting journal entries. This corrective action will ensure that the expense codes accurately reflect the corresponding project codes and Fiscal Year expenditures. Simultaneously, the ASBRs for the affected years will be resubmitted, aligning with the requisite financial standards. Looking ahead, the District is instituting a proactive measure to prevent recurrence. The superintendent, or a designated district representative, will verify that the District's accounting software records, as compiled by the District Bookkeeper, impeccably mirror the accurate totals for expense codes, incorporating the requisite accounting codes, including project codes. This validation will be a prerequisite before any future reimbursement request for federal funds is submitted, ensuring a heightened level of precision and compliance in financial reporting. These measures underscore the District's commitment to fiscal accountability, rectifying oversights, and fortifying internal controls to uphold the integrity of financial processes. The district will begin immediately implementing the revised proactive measures and is in the process of rectifying the noted issues with corrective journal entries. This process will be updated prior to January 15, 2024. Should you need anything further from the district, please do not hesitate to contact me.

View Audit 6979

Finding 4492 (2023-002)

Significant Deficiency 2023

University of Wisconsin Hospitals & Clinics Authority

WI

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

Finding number: 2023-002; Finding: During our testing, we noted that internal controls were not properly designed over activities allowed or unallowed, allowable costs/cost principles and period of performance to identify program expenditures from other expenditures in the cost center. Additionally,...

Finding number: 2023-002; Finding: During our testing, we noted that internal controls were not properly designed over activities allowed or unallowed, allowable costs/cost principles and period of performance to identify program expenditures from other expenditures in the cost center. Additionally, we noted controls were not operating as designed to ensure payroll expenses charged to the program were properly approved. In our sample of 20 payroll expenditures, two had no evidence of timesheet approval. Correction actions taken or planned: Additional review and approval of allowable expenditures will be done by another individual outside of the preparer. Any payroll related dollars charged to the grant will require sign off by the manager prior to charging the expense to the grant. Anticipated completion Date: February 2024; UW Health employees responsible for Corrective Action Plan: Heather Brahm, Director of Finance & Controller, and Jamie Soyk, Program Director of Financial Reporting

View Audit 6977

Finding 4491 (2023-001)

Material Weakness 2023

University of Wisconsin Hospitals & Clinics Authority

WI

Allowable Costs / Cost Principles Subrecipient Monitoring Material Weakness § 200.303

Finding number: 2023-001; Finding: UW Health did not maintain effective internal controls over allowable costs, cost principles and reporting for the PRF program for Periods 4 and 5. In addition, during our testing we noted errors in the amount of revenue reported in the portal. This resulted in an ...

Finding number: 2023-001; Finding: UW Health did not maintain effective internal controls over allowable costs, cost principles and reporting for the PRF program for Periods 4 and 5. In addition, during our testing we noted errors in the amount of revenue reported in the portal. This resulted in an overstatement of actual 2020 revenues of $10,000 and an understatement of actual 2021 revenues of $1,000,002 on the Period 4 and Period 5 portal submissions, respectively, for the University of Wisconsin Medical Foundation, Inc. (UWMF). Correction actions taken or planned: A systematic approach will be utilized to identify compliance reporting requirements. A secondary review of Provider Relief Fund reporting, if applicable in the future, will be documented and approved prior to final submission. Anticipated completion Date: December 2023; UW Health employees responsible for Corrective Action Plan: Heather Brahm, Director of Finance & Controller, and Jamie Soyk, Program Director of Financial Reporting

View Audit 6977

Finding 4478 (2023-001)

Significant Deficiency 2023

The Russell Child Development Center, Inc.

KS

Allowable Costs / Cost Principles Cash Management Eligibility

SIGNIFICANT DEFICIENCY 2023-001 Eligibility and Activities Allowed or Unallowed and Allowable Costs/Cost Principles Condition Four providers received an improper amount for their meal reimbursement for the month tested. Recommendation Controls should be reviewed and updated to ensure that comple...

SIGNIFICANT DEFICIENCY 2023-001 Eligibility and Activities Allowed or Unallowed and Allowable Costs/Cost Principles Condition Four providers received an improper amount for their meal reimbursement for the month tested. Recommendation Controls should be reviewed and updated to ensure that complete and accurate meal counts are submitted to the State for reimbursement. Comments on the Finding Recommendation The CACFP at The Russell Child Development Center, Inc. is aware of the oversight and will continue to strive to improve its review process. Action Taken: As of November 1, 2023, CACFP staff verify that the tally marks from the paper claims match the total provided. Those tally marks are then entered into My Food Program, and the total is again verified to match the paper claim. Manual claim adjustments will be saved and filed with supporting documentation, if applicable.

View Audit 6959

Finding 4411 (2023-001)

Significant Deficiency 2023

Rocky Mountain College

MT

Questioned Costs Allowable Costs / Cost Principles § 200.403

In order to ensure proper compliance with federal award distribution, the CFO or Controller will review for proper support and documentation before any federal funds are released. Furthermore, the CFO and Controller will review the sample of 60 expenditures the auditors reviewed for the fiscal year ...

In order to ensure proper compliance with federal award distribution, the CFO or Controller will review for proper support and documentation before any federal funds are released. Furthermore, the CFO and Controller will review the sample of 60 expenditures the auditors reviewed for the fiscal year 2023 audit, and immediately develop procedures to strengthen internal controls surrounding the disbursement of federal funds.

View Audit 6864 Questioned Costs: $1

Corrective Action Plans

Filters