Corrective Action Plans

Finding 422766 (2022-032)

Material Weakness 2022

State of Alaska

AK

Allowable Costs / Cost Principles Eligibility Special Tests & Provisions § 200.303

Finding: 2022-032 - Testing of5l SNAP recipient cases to verify the accuracy of EIS benefit calculations found five (10 percent) were incorrect. Testing of 26 SNAP recipient cases to verify the adequacy of case information stored in EIS and the DHSS `s document management system, ILINX, found 11(42 ...

Finding: 2022-032 - Testing of5l SNAP recipient cases to verify the accuracy of EIS benefit calculations found five (10 percent) were incorrect. Testing of 26 SNAP recipient cases to verify the adequacy of case information stored in EIS and the DHSS `s document management system, ILINX, found 11(42 percent) had insufficient information in ILINX or inaccurate data input into EIS, and four (15 percent) recipients? applications or report of changes were not processed within federally required timeframes.Questioned Costs: Assistance Listing 10.55 1: $2,636Assistance Listing Number: 10.55 1, 10.561Assistance Listing Title: SNAP ClusterViews of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): DOH agrees with the finding.Corrective Action (corrective action planned): The Division of Public Assistance (DPA) continues to strengthen its procedures. Refresher trainings for staff are being offered and case work continues to be reviewed. The agency is also redesigning business processes to meet timeliness measures set by federal partners, to include applications and reports of change.Completion Date (list anticipated completion date): DOH anticipates the finding will be resolved in FY2024.Agency Contact (name of person responsible for corrective action): Josephine Stern, Assistant Commissioner

View Audit 312347

Finding 422764 (2022-031)

Material Weakness 2022

State of Alaska

AK

Eligibility Special Tests & Provisions Allowable Costs / Cost Principles § 200.303

Finding: 2022-031 - The Division of Public Assistance (DPA) Eligibility Information System (EIS) did not automatically cut off households from receiving Supplemental Nutrition Assistance Program (SNAP) benefits at the end of the certification period during FY 22.Questioned Costs: Assistance Listing ...

Finding: 2022-031 - The Division of Public Assistance (DPA) Eligibility Information System (EIS) did not automatically cut off households from receiving Supplemental Nutrition Assistance Program (SNAP) benefits at the end of the certification period during FY 22.Questioned Costs: Assistance Listing 10.551: IndeterminateAssistance Listing Number: 10.55 1, 10.561Assistance Listing Title: SNAP ClusterViews of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): DOH agrees with the finding.Corrective Action (corrective action planned): The Division is reestablishing recertification processes for SNAP and mailing of recertification packets to clients has resumed. The agency is also ensuring previously programmed auto closure protocols are in place, so that SNAP ends when recertification packets are not submitted by households. System-generated extensions of SNAP certification periods have ceased.Completion Date (list anticipated completion date): DOH anticipates the finding will be resolved in FY2024.Agency Contact (name of person responsible for corrective action): Josephine Stern, Assistant Commissioner

View Audit 312347

Finding 422091 (2022-003)

Significant Deficiency 2022

Humboldt County

NV

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

Child Support Enforcement Allowable Costs / Cost PrinciplesFinding Swnmary:Corrective Plan of Action:The County did not establish and maintain effective internal control overthe reimbursement requests for this program, resulting in reimbursementrequests being submitted with incorrect amounts and req...

Child Support Enforcement Allowable Costs / Cost PrinciplesFinding Swnmary:Corrective Plan of Action:The County did not establish and maintain effective internal control overthe reimbursement requests for this program, resulting in reimbursementrequests being submitted with incorrect amounts and requiring revisions.This is the result of the grant manager not having sufficient knowledge ofthe allowable grant expenditures, inaccurate collection of financial data,clerical errors in the reimbursements, insufficient communicationsbetween the grant manager and the grantor agency, inconsistent updatingof internal records, and lack of timely updates to the information systemto implement grantor-required changes for future reimbursements, alsopotentially resulting in incorrect matching calculations.The response of the Humboldt County District Attorney's Office to thefinancial statement findings regarding Child Support Enforcement Grant,this office has contacted the State of Nevada (grantor agency) and hasrequested clarification of the expectations they are requiring for monthlyreporting. This Office has also begun the process of cross training theChild Support Coordinator in preparing and submitting the monthlybilling reports. This will also ensure that reports are reviewed by anotherindividual prior to submitting the billings to the State of Nevada forreimbursement for accuracy. In addition, The Grants Coordinator willmaintain communication with staff monthly in order to monitor theperformance of the reporting process. Discrepancies in the financialclaims will be identified and the Grants Coordinator will work closelywith State officials in order to resolve them. As a result, the GrantsCoordinator will be able to work with staff and provide guidance andtraining in order to avoid errors.

View Audit 312332

Finding 421492 (2022-003)

Material Weakness 2022

Blackford County Schools

IN

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.403

Finding 2022-003Subject: Child Nutrition Cluster ? Allowable Costs/ Cost PrinciplesFederal Agency: Department of AgricultureFederal Programs: School Breakfast Program, COVID-19 School Breakfast Program, National School LunchProgram, COVID-19 National School Lunch Program, Summer Food Service Program...

Finding 2022-003Subject: Child Nutrition Cluster ? Allowable Costs/ Cost PrinciplesFederal Agency: Department of AgricultureFederal Programs: School Breakfast Program, COVID-19 School Breakfast Program, National School LunchProgram, COVID-19 National School Lunch Program, Summer Food Service Program for Children, COVID-19Summer Food Service Program for ChildrenAssistance Listings Numbers: 10.553, 10.555, 10.559Compliance Requirement: Allowable Costs/ Cost PrinciplesAudit Findings: Material Weakness, Other MattersContact Person Responsible for Corrective Action: Julie Dodd, TreasurerContact Phone Number: 765-348-7550Views of Responsible Official: We concur with the finding of the auditorDescription of Corrective Action Plan:This was a one time occurrence attempting to correct a previous year oversight. Moving forward, noindirect costs will be charged or paid outside of the correct time period for the fiscal year.Anticipated Completion Date: Completed

View Audit 312304 Questioned Costs: $1

Finding 421357 (2022-001)

Significant Deficiency 2022

Southwest Dubois County School Corporation

IN

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.430

FINDING 2022-001Contact Person Responsible for Corrective Action: Allison Pund and Melissa BoeglinContact Phone Number: 812-683-3971Views of Responsible Official: We concur to the finding.Description of Corrective Action Plan: Southwest Dubois will develop a system of internal controls that will ens...

FINDING 2022-001Contact Person Responsible for Corrective Action: Allison Pund and Melissa BoeglinContact Phone Number: 812-683-3971Views of Responsible Official: We concur to the finding.Description of Corrective Action Plan: Southwest Dubois will develop a system of internal controls that will ensurecompliance with the Allowable Costs/Cost Principles compliance requirement. The Corporation will do so by maintainingadequate time records, to insure the proper amount was charged to the Federal Awards.Anticipated Date of Completion: March 2023

View Audit 312295 Questioned Costs: $1

Finding 421355 (2022-004)

Material Weakness 2022

Southwest Dubois County School Corporation

IN

Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles § 200.208 § 200.303 § 200.403

FINDING 2022-004Contact Person Responsible for Corrective Action: Timothy LaGrangeContact Phone Number: 812-683-3971Views of Responsible Official: We concur to the finding.Description of Corrective Action Plan: Southwest Dubois and the DSP Exceptional Child?s Co-op have created a systemof internal c...

FINDING 2022-004Contact Person Responsible for Corrective Action: Timothy LaGrangeContact Phone Number: 812-683-3971Views of Responsible Official: We concur to the finding.Description of Corrective Action Plan: Southwest Dubois and the DSP Exceptional Child?s Co-op have created a systemof internal controls that will ensure reporting compliance requirements are met. The Co-op has developed a shared file foreach of their staff that is participating gin the requirements for the proportionate share. This will be a detailed list of datesand duties that were applied to the proportionate share of each member school corporation. This list will be printed andattached to the grant records and can also be provided to each member corporation if requested.Anticipated Date of Completion: May 2023

View Audit 312295

Finding 421284 (2022-007)

Material Weakness 2022

Scotland County Board of Education

NC

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

Name of Contact Person: Victoria Blue, Interim Finance OfficerCorrective Action Plan: The Board will implement controls to ensure that management fully understands all program requirements pertaining to grant funding received by the district to ensure that available grant funding is maximized for th...

Name of Contact Person: Victoria Blue, Interim Finance OfficerCorrective Action Plan: The Board will implement controls to ensure that management fully understands all program requirements pertaining to grant funding received by the district to ensure that available grant funding is maximized for the benefit of the district.Proposed Completion Date: Immediately

View Audit 312291 Questioned Costs: $1

Finding 421107 (2022-004)

Significant Deficiency 2022

Board of Education Baltimore County

MD

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.300 § 200.303 § 200.306 § 200.308 § 200.309

Finding Number: 2022-004Prior Year Finding: NoFederal Agency: U.S. Department of EducationFederal Program: COVID-19 - Elementary and Secondary Schools EmergencyRelief Fund (ESSER)Assistance Listing: 84.425C, D, U, WPass-Through Entity: Maryland State Department of EducationPass-Through AwardNumber a...

Finding Number: 2022-004Prior Year Finding: NoFederal Agency: U.S. Department of EducationFederal Program: COVID-19 - Elementary and Secondary Schools EmergencyRelief Fund (ESSER)Assistance Listing: 84.425C, D, U, WPass-Through Entity: Maryland State Department of EducationPass-Through AwardNumber and Period:201787-01 (3/13/20 ? 9/30/22)Compliance Requirement: Allowable Costs/Cost PrinciplesType of Finding Significant Deficiency in Internal Control over Compliance,Other MattersRecommendation:We recommend that the Board review its policies and procedures to verify that controls are inplace to ensure expenditures are not reimbursed under more than one Federal Program.Explanation of disagreement with audit finding: There is no disagreement with the auditfinding.Action taken in response to finding: ESSER funds will no longer be used for Food and NutritionServices.Name(s) of the contact person(s) responsible for corrective action: BCPS grant managers,and Fiscal Services staff.Planned completion date for corrective action plan: For immediate implementation andongoing

View Audit 312282 Questioned Costs: $1

Finding 421030 (2022-001)

Significant Deficiency 2022

Board of Education Baltimore County

MD

Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management § 200.302 § 200.303

Finding Number: 2022-001Prior Year Finding: NoFederal Agency: U.S. Department of TreasuryU.S. Department of EducationFederal Program: COVID-19 -Coronavirus State and Local Fiscal Recovery FundsCOVID-19 - Education Stabilization FundSupporting Effective Instruction State Grants (formerlyImproving Tea...

Finding Number: 2022-001Prior Year Finding: NoFederal Agency: U.S. Department of TreasuryU.S. Department of EducationFederal Program: COVID-19 -Coronavirus State and Local Fiscal Recovery FundsCOVID-19 - Education Stabilization FundSupporting Effective Instruction State Grants (formerlyImproving Teacher Quality State Grants)Assistance Listing: 21.019, 84.425C and DPass-Through Entity: Maryland State Department of EducationPass-Through AwardNumber and Period:211838-01 (3/3/21 ? 12/31/24) 211815-01 (3/3/21 ? 12/31/24)211875-01 (3/3/21 ? 12/31/24) 201873-01 (3/13/20 ? 9/30/22)201787-01 (3/13/20 ? 9/30/22) 202233-01 (3/13/20 ? 9/30/22)191360-01 (7/1/18 ? 9/30/21) 201067-01 (7/1/19 ? 9/30/21)210781-01 (7/1/20 ? 6/30/22) 221052-01 (7/1/21 ? 6/30/23)Compliance Requirement: ReportingType of Finding Significant Deficiency in Internal Control over Compliance, OtherMattersRecommendation:We recommend that the Board review its policies and procedures to ensure that ReimbursementRequests and the detail & accompanying reconciliations used to prepare it are retained for auditpurposes.Explanation of disagreement with audit finding: There is no disagreement with the auditfinding. Action taken in response to finding: Procedures to ensure that the documentation to supportthe monthly submission of the Financial Status Report have been modified accordingly.Name(s) of the contact person(s) responsible for corrective action: BCPS grant accountants;Accounting Manager.Planned completion date for corrective action plan: For immediate implementation andongoing.

View Audit 312282

Finding 420994 (2022-005)

Material Weakness 2022

Sheridan Community Schools

IN

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.430

FINDING 2022-005Contact Person Responsible for Corrective Action: Robin Popejoy/Kim DeVaneyContact Phone Number: 317.758.4172Views of Responsible Official: We concur with the finding.Description of Corrective Action Plan: Those procedures and errors were discussed and adjustment have been made.As th...

FINDING 2022-005Contact Person Responsible for Corrective Action: Robin Popejoy/Kim DeVaneyContact Phone Number: 317.758.4172Views of Responsible Official: We concur with the finding.Description of Corrective Action Plan: Those procedures and errors were discussed and adjustment have been made.As this finding is in review of ESSER funding, it should be noted that most all guidance and direction for these grantscame after they were issued. All financial transactions related to grants will have board oversight and approval.Anticipated Completion Date: February 2023

View Audit 312279 Questioned Costs: $1

Finding 420980 (2022-003)

Material Weakness 2022

Sheridan Community Schools

IN

Allowable Costs / Cost Principles School Nutrition Programs § 200.303 § 200.403 § 200.430

FINDING 2022-003Contact Person Responsible for Corrective Action: Kim DeVaney/Robin PopejoyContact Phone Number: 317.758.4172Views of Responsible Official: We concur with the finding.Description of Corrective Action Plan: Those procedures and errors were discussed and adjustments have beenmade. To p...

FINDING 2022-003Contact Person Responsible for Corrective Action: Kim DeVaney/Robin PopejoyContact Phone Number: 317.758.4172Views of Responsible Official: We concur with the finding.Description of Corrective Action Plan: Those procedures and errors were discussed and adjustments have beenmade. To prevent errors the Payroll Specialist will make sure the employee timesheets that was signed off by the Directormatches with the hours they were approved to work when hired.Anticipated Completion Date: February 2023

View Audit 312279

Finding 420648 (2022-003)

Material Weakness 2022

Hope Community Services, Inc.

OK

Questioned Costs Cash Management Allowable Costs / Cost Principles § 200.303 § 200.403

Finding 2022-003 - Allowable Activities or Unallowed, Allowable Costs/Cost Principles and CashManagementMaterial Weakness in Internal Control over Compliance and Material Noncompliancefinding Summary: During the audit, the appropriate documentation for grant expenditures to supportthe drawdown from ...

Finding 2022-003 - Allowable Activities or Unallowed, Allowable Costs/Cost Principles and CashManagementMaterial Weakness in Internal Control over Compliance and Material Noncompliancefinding Summary: During the audit, the appropriate documentation for grant expenditures to supportthe drawdown from grant funding was not readily provided. In addition, the process to ensure thatgrant expenditures are allowable and reconciled was not clearly communicated to appropriate partiescausing expenditures to be inappropriately claimed in the wrong fiscal year.Responsible Individual: Chief Financial OfficerCorrective Action Plan; We have designated a member of management to participate in monthly,quarterly, or annual reconciliations as proposed by the auditors. The existing controls will be clearlycommunicated to ensure that program expenditures are made prior to requesting reimbursement offunds.Anticipated Completion Date: Ongoing

View Audit 312271 Questioned Costs: $1

Finding 420508 (2022-004)

Significant Deficiency 2022

The Colorado College and Subsidiaries

CO

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

Recommendation: We recommend that the College increase the time and effort certification process to be more timely and implement a review process over the time and effort certification process.Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action in R...

Recommendation: We recommend that the College increase the time and effort certification process to be more timely and implement a review process over the time and effort certification process.Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action in Response to Finding: The College will implement the change to conduct the time and effort certification process semi-annually and to add an additional review by the Department Chair or Program Director, or in cases in which the PI is chair, the Dean of the Faculty.Name of the contact person responsible for corrective action: Tess Powers, Director of Faculty Research Support (719) 389-6318Planned completion date for corrective action plan: May 1, 2023

View Audit 312263

Finding 420501 (2022-004)

Significant Deficiency 2022

Lutheran Community Services Northwest

WA

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking

Finding 2022-004Significant deficiency in internal controls over compliance and instance of noncompliance related to matchingrequirements.Contact Person(s):Nicholas Lee, Chief Financial OfficerCorrective action planned:Vacated staff position filled and additional support staff retraining on matching...

Finding 2022-004Significant deficiency in internal controls over compliance and instance of noncompliance related to matchingrequirements.Contact Person(s):Nicholas Lee, Chief Financial OfficerCorrective action planned:Vacated staff position filled and additional support staff retraining on matching funds claimed to ensure the source is limitedto the project is underway.Anticipated completion date:June 30, 2023

View Audit 312261 Questioned Costs: $1

Finding 420482 (2022-006)

Significant Deficiency 2022

Lutheran Community Services Northwest

WA

Questioned Costs Allowable Costs / Cost Principles Period of Performance

Finding 2022-006Significant deficiency in compliance and internal controls over compliance and instance of noncompliance related to periodof performance.Contact Person(s):Nicholas Lee, Chief Financial OfficerCorrective action planned:Vacated billing staff position filled and additional support staff...

Finding 2022-006Significant deficiency in compliance and internal controls over compliance and instance of noncompliance related to periodof performance.Contact Person(s):Nicholas Lee, Chief Financial OfficerCorrective action planned:Vacated billing staff position filled and additional support staff retraining underway to ensure incurred costs documentationis available for processing during the period of performance and subsequent cost reimbursements bills are submitted tofederal awards within appropriate period of performance timeframe.Anticipated completion date:June 30, 2023

View Audit 312261 Questioned Costs: $1

Finding 420471 (2022-003)

Material Weakness 2022

Lutheran Community Services Northwest

WA

Allowable Costs / Cost Principles § 200.403 § 200.405 § 200.430

Finding 2022-003Material weakness in internal controls over compliance for allowable activities and costs and material non-compliance inthe Coronavirus State and Local Fiscal Recovery Fund program.Contact Person(s):Nicholas Lee, Chief Financial OfficerCorrective action planned:The Organization will ...

Finding 2022-003Material weakness in internal controls over compliance for allowable activities and costs and material non-compliance inthe Coronavirus State and Local Fiscal Recovery Fund program.Contact Person(s):Nicholas Lee, Chief Financial OfficerCorrective action planned:The Organization will provide additional training to employees responsible for incurring costs in accordance with 2 CFR200.403. Additional resources have been assigned to review and ensure documentation and policies are retained to supportthe distribution of charges between projects. Anticipated completion date:June 30, 2023

View Audit 312261

Finding 419456 (2022-002)

Significant Deficiency 2022

Hagerstown Community College

MD

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency

2022-002 Education Stabilization Fund ? Assistance Listing No. 84.425FCondition: The College used HEERF grant funds to pay 3 executives a special payment for working in person through the pandemic.Recommendation: We recommend that the College review current procedures to ensure all grant regulations...

2022-002 Education Stabilization Fund ? Assistance Listing No. 84.425FCondition: The College used HEERF grant funds to pay 3 executives a special payment for working in person through the pandemic.Recommendation: We recommend that the College review current procedures to ensure all grant regulations are being followed prior to payments.Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action taken in response to finding: In fiscal year 2023, the college will repurpose the $23,016 to other allowable costs under the grant.Name(s) of the contact person(s) responsible for corrective action: Dr. Heike Soeffker-Culicerto, Vice President of Administration and Finance, 240-500-2235Planned completion date for corrective action plan: March 31, 2023

View Audit 312232 Questioned Costs: $1

Finding 419340 (2022-006)

Significant Deficiency 2022

Quitman County School District

MS

Allowable Costs / Cost Principles

2022-006 Payroll testing and internal controlsA. Name of contact person responsible for corrective action:Name: Kenyatta McClainTitle: Business ManagerB. Corrective action planned:The district will implement internal controls to ensure all employees areproperly board approved, including all federal ...

2022-006 Payroll testing and internal controlsA. Name of contact person responsible for corrective action:Name: Kenyatta McClainTitle: Business ManagerB. Corrective action planned:The district will implement internal controls to ensure all employees areproperly board approved, including all federal supplemental payments,and ensure employee payments are verified according to the boardapproved amounts.C. Anticipated completion date:June 30, 2023

View Audit 312223

Finding 419335 (2022-005)

Significant Deficiency 2022

Quitman County School District

MS

Allowable Costs / Cost Principles Procurement, Suspension & Debarment School Nutrition Programs

2022-005 Accounts payable testing and internal controlsA. Name of contact person responsible for corrective action:Name: Kenyatta McClainTitle: Business ManagerB. Corrective action planned:The District will implement policies and procedures to establish an internalcontrol system that will require ac...

2022-005 Accounts payable testing and internal controlsA. Name of contact person responsible for corrective action:Name: Kenyatta McClainTitle: Business ManagerB. Corrective action planned:The District will implement policies and procedures to establish an internalcontrol system that will require accountability with regard to accountspayable and purchasing. That will also ensure proper safeguarding ofassets and accurate accounting records. C. Anticipated completion date:June 30, 2023

View Audit 312223

Finding 418506 (2022-002)

None 2022

Lone Grove School District I-32

OK

Allowable Costs / Cost Principles § 200.430

The District has implemented procedures for time and effort

View Audit 312192

Finding 418479 (2022-001)

None 2022

City of Seattle

WA

Questioned Costs Allowable Costs / Cost Principles Reporting

Finding ref number: 2022-001Finding caption:The City charged payroll-related expenditures that lacked support to the Community Development Block Grants/Entitlement Grants program.Name, address, and telephone of City contact person:Debra Rhinehart, HSD Interim Federal Grants Mgt Unit Manager, 206.684...

Finding ref number: 2022-001Finding caption:The City charged payroll-related expenditures that lacked support to the Community Development Block Grants/Entitlement Grants program.Name, address, and telephone of City contact person:Debra Rhinehart, HSD Interim Federal Grants Mgt Unit Manager, 206.684.0574Theresa George, HSD Accounting Manager, 206.798.3360Corrective action the auditee plans to take in response to the finding:HSD Response:HSD as the CDBG administrator, in collaboration with its contracted consultant support TDA consulting, will complete the following steps to support the resolution of this finding associated with the pre-approval of timesheets within the Office of Housing, and the Department of Parks and Recreation.HSD will conduct a thorough review of all existing MOAs with our recipients to ensure that the language pertaining to pre-approved timesheets is clear, consistent, and aligned with federal and state regulations. HSD will also assure staff responsible for administering CBDG funds and other federal funds are oriented to federal requirements regarding the pre-approval of timesheets and will emphasize the importance of adhering to the requirements outlined in the MOAs. HSD will encourage its city partners receiving these funds to work with the City-Wide Accounting team to adopt standardized procedures for the approval, documentation, and tracking of timesheets.Office of Housing Response:The Office of Housing will change its timesheet review procedures in order to ensure manager sign-off happens no sooner than the close of business on the final day of the pay period. Current procedure is for the Office Housing Accountant to send an email reminding all managers to sign-off on timesheets; effective 10/1/23 this message will add the specific reminder that all employees funded by federal grant revenues should not have their timesheets approved until after all hours have been worked.Parks and Recreation Response:Moving forward, Seattle Parks and Recreation (SPR) will follow the City-Wide Accounting guidance provided on June 6th, 2023 which requires employees to not submit timesheets earlier than the federally grant-funded work is performed.SPR department leadership have immediately notified the CDBG management team to re-emphasize the requirement. In addition, the SPR payroll team will also provide a reminder of the requirement for all SPR staff for each payroll cycle. The SPR executive team will continue to monitor compliance relating to this recommendation.Anticipated date to complete the corrective action:Human Services Department: 12/31/2023Seattle Parks and Recreation: 9/15/2023Office of Housing:10/01/2023

View Audit 312191 Questioned Costs: $1

Finding 418211 (2022-002)

Material Weakness 2022

Heritage University

WA

Allowable Costs / Cost Principles Reporting § 200.430

Recommendation: The auditors recommend the University implement an internal control policy that requires employees whose compensation is charged to a federal award complete time and effort reporting to accurately reflect the work performed on each federal award and ensure supporting documentation i...

Recommendation: The auditors recommend the University implement an internal control policy that requires employees whose compensation is charged to a federal award complete time and effort reporting to accurately reflect the work performed on each federal award and ensure supporting documentation is maintained for those who do charge time.Planned Corrective Action: Heritage University agrees with the finding. Heritage University will implement a new internal control policy that requires employees whose compensation is charged to federal awards to complete time and effort to accurately reflect the work performed on each federal award. Heritage University is using the time and effort forms to allocate the correct hours to each federal award during the payroll process period. Each time an employee must fill out the time and effort to show actual hours worked, signed by the employee and supervisor before turning it into the payroll department. Email sent out to all employees outlining the new process required by employees whose hours are charged to a federal award.Name of Responsible Party:1. Alysia Stevens, Controller2. Tom Richter, VP of Administration/CFO3. Dr. Andrew Sund, PresidentAnticipated Completion Date:? Email sent out to employees 8/15/2022.? Payroll started allocating to federal awards based on time and effort 8/31/2022 payroll.

View Audit 312179

Finding 417706 (2022-002)

Significant Deficiency 2022

Tallatoona Community Action Partnership, Inc.

GA

Allowable Costs / Cost Principles § 200.430

2022-002 ? Internal Control over Payroll ExpendituresCorrective Action PlanIn response to Audit Finding 2022-002, we will correct this issue by doing the following:1. Both Accounting and HR will continue to sign off on written payroll notices,2. Each pay period when a payroll change notice is receiv...

2022-002 ? Internal Control over Payroll ExpendituresCorrective Action PlanIn response to Audit Finding 2022-002, we will correct this issue by doing the following:1. Both Accounting and HR will continue to sign off on written payroll notices,2. Each pay period when a payroll change notice is received the AccountingDepartment will make sure to verify the information entered into the system matches what is on the written on the payroll notice,3. A monthly review of the Payroll/HR system against all payroll change notices will be conducted.Person(s) Responsible: Tracy BrownTiming for Implementation: April 15thTracy Brown, Fiscal DirectorScott Gray, Executive Director

View Audit 312165

Finding 417704 (2022-001)

Material Weakness 2022

Tallatoona Community Action Partnership, Inc.

GA

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

Corrective Action Plan for Current Year Findings2022-001 ? Internal Control over Financial ReportingCorrective Action PlanIn response to Audit Finding 2022-001, Tallatoona Community Action will take the following actions to make sure we do not have this issue moving forward by:1. Identify training w...

Corrective Action Plan for Current Year Findings2022-001 ? Internal Control over Financial ReportingCorrective Action PlanIn response to Audit Finding 2022-001, Tallatoona Community Action will take the following actions to make sure we do not have this issue moving forward by:1. Identify training with-in the next month that can strengthen our accounting team,as it relates to financial closeout for programs and closing out the agency?s fiscal year,2. We will ensure that reconciliation is happening on a regular basis and put achecklist in places that confirms it has been completed,3. We will conduct an on-going internal audit of our employee health plan with HR, and insurance provider to ensure that wereconcile in the time period where we are able to get reimbursement from insurance provider,4. Re-establishing our checks and balances procedure for internal staff for this process to make each staff understands their role.Person(s) Responsible: Tracy BrownTiming for Implementation: April ? May 31, 2023Tracy Brown, Fiscal DirectorScott Gray, Executive Director

View Audit 312165

Finding 417696 (2022-003)

Significant Deficiency 2022

The Center for Victims of Torture

MN

Allowable Costs / Cost Principles

Federal Agency Name: Agency for International DevelopmentDepartment of StateProgram Name: USAID Foreign Assistance for Programs OverseasCFDA #98.001Finding Summary: CVT has an internal control system designed to detect or prevent improper allocation of international employees to locations served in ...

Federal Agency Name: Agency for International DevelopmentDepartment of StateProgram Name: USAID Foreign Assistance for Programs OverseasCFDA #98.001Finding Summary: CVT has an internal control system designed to detect or prevent improper allocation of international employees to locations served in a timely manner in accordance with their established policy, but the controls did not operate as designed for two months tested. This includes documentation of employee timecards.Responsible Individuals: James Behnke, CFO and Mary Kinder, ControllerCorrective Action Plan: During the period audited, CVT Ethiopian staff provided professional services and administrative functions on both sides of the Ethiopian armed conflict. This was a difficult work environment to carry out program objectives. CVT Management will complete an extensive review over all internal controls that were affected by managing processes under this environment. Specifically, Management will complete an extensive review over international employee timesheet allocation to make sure payroll is properly allocated to each location serviced in accordance with the policy established by CVT. In addition, CVT has hired a new Ethiopia Country Director who has an extensive financial management background and two additional Senior Accountants. Management also plans to send a U.S. Finance staff person to conduct an in-person internal control review for our Ethiopia programs.Anticipated Completion Date: September 2023

View Audit 312164

Corrective Action Plans

Filters