Corrective Action Plans

Finding 387418 (2023-021)

None 2023

WV

Questioned Costs School Nutrition Programs Allowable Costs / Cost Principles

Finding # 2023-021 Title of Finding Special Tests and Provisions Contact Person Anthony McDaniels Anticipated Completion Date FY 2024 Corrective Action planned to be taken: The Board will develop a Food Service Collection Policy and attempt to collect the outstanding balances on the receivables rel...

Finding # 2023-021 Title of Finding Special Tests and Provisions Contact Person Anthony McDaniels Anticipated Completion Date FY 2024 Corrective Action planned to be taken: The Board will develop a Food Service Collection Policy and attempt to collect the outstanding balances on the receivables related to the National School Lunch Program.

View Audit 299573 Questioned Costs: $1

Finding 387414 (2023-003)

Significant Deficiency 2023

Change, Inc.

MN

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

Finding Summary: Change, Inc. has an internal control process designed to review and sign the eligibility forms, but the controls did not operate as designed. Personnel at Change Inc. Were unable to produce documentation supporting the review of participant files for participant eligibility. Respo...

Finding Summary: Change, Inc. has an internal control process designed to review and sign the eligibility forms, but the controls did not operate as designed. Personnel at Change Inc. Were unable to produce documentation supporting the review of participant files for participant eligibility. Responsible Individuals: Jill Johnson, Associate Director Corrective Action Plan: We are working to formalize this process by creating a written participant file review policy and procedure. Anticipated Completion Date: March 31, 2024

View Audit 299566

Finding 387390 (2023-001)

Significant Deficiency 2023

Women in Safe Homes, Inc.

AK

Allowable Costs / Cost Principles Subrecipient Monitoring Significant Deficiency § 200.303

Federal and State Award Finding: 2023-001 Significant Deficiency in Compliance and Internal ontrols over Compliance - Allowable Costs/Cost Principles Name and Contact Person: Agnes Moran, Executive Director Corrective Action: WISH has evaluated the policies and procedures in place regarding the expe...

Federal and State Award Finding: 2023-001 Significant Deficiency in Compliance and Internal ontrols over Compliance - Allowable Costs/Cost Principles Name and Contact Person: Agnes Moran, Executive Director Corrective Action: WISH has evaluated the policies and procedures in place regarding the expenditure approval process, as well as the process for maintaining records supporting all transactions. The policies in place require WISH management to approve all expenditures utilizing a requisition request form which includes a signature field for the initiator, a supervisor, and the Executive Director. WISH management will mandate that all requisition forms are signed (physically or digitally) to ensure compliance with the policy. In order to ensure compliance, WISH will conduct sessions to review the policies with staff and assign a team member to monitor adherence to the policies. Additionally, WISH policies require expenditure support for each transaction including physical and digital receipts and invoices. WISH management will conduct sessions to ensure knowledge of the existing procedures with staff. WISH will assign a team member to review compliance on a monthly basis to ensure compliance. Proposed Completion Date: June 30, 2024

View Audit 299565

Finding 387370 (2023-003)

Material Weakness 2023

Union-North United School Corporation

IN

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

Description of Corrective Action Plan: The Director of Grants prepares the Annual Data Report as well as tracks the expenditures pertaining to the Education Stabilization Funds (ESF). The Director of Grants will ensure that disbursements and receipts are recorded to the appropriate funds in order to...

Description of Corrective Action Plan: The Director of Grants prepares the Annual Data Report as well as tracks the expenditures pertaining to the Education Stabilization Funds (ESF). The Director of Grants will ensure that disbursements and receipts are recorded to the appropriate funds in order to track the ESF activity for each year. The Treasurer will use the underlying funds ledgers to then determine the amount of ESF draws to request in each respective period. This will ensure that funds are not drawn in advance of expenditures taking place. Employee contracts will be maintained on file and when applicable, timecards will be completed and reviewed timely to ensure the time recorded to the ESF grant is accurate. Responsible Party and Timeline for Completion: Treasurer, Jill Wagoner, Director of Grants, Eric Knebel and Superintendent, Dr. Angela Piazza. The corrective action will be implemented starting immediately.

View Audit 299547 Questioned Costs: $1

Finding 387339 (2023-001)

None 2023

Columbia University

NY

Allowable Costs / Cost Principles Reporting

Management concurs that expenses reported in HRSA’s portal in certain periodic reporting require adjustment. Total expenses reported in the final report remain unchanged. Management will write to HRSA to explain this reporting matter and to inquire if any further steps are necessary. Future HRSA PRF...

Management concurs that expenses reported in HRSA’s portal in certain periodic reporting require adjustment. Total expenses reported in the final report remain unchanged. Management will write to HRSA to explain this reporting matter and to inquire if any further steps are necessary. Future HRSA PRF reporting will require an additional level of review after preparation by CUIMC, as recommended by PwC. Responsible person contact name: Renotta Young, Deputy Controller (212) 854-4684. Mark Hawkins, Vice President for Finance and Controller The Trustees of Columbia University in the City of New York.

View Audit 299529

Finding 387229 (2023-001)

Significant Deficiency 2023

Meals on Wheels of the Monterey Peninsula, Inc.

CA

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.403 § 200.405 § 200.430

Planned Corrective Action: Meals on Wheels of the Monterey Peninsula (MOWMP) will address the finding by taking the steps outlined below: 1. Expenditure Allocation: Controller and/or bookkeeper will allocate expenditures based on the number of meals prepared each month and the percentage of meals pr...

Planned Corrective Action: Meals on Wheels of the Monterey Peninsula (MOWMP) will address the finding by taking the steps outlined below: 1. Expenditure Allocation: Controller and/or bookkeeper will allocate expenditures based on the number of meals prepared each month and the percentage of meals prepared for each program and funding. Yearly reviews of the allocation process will be conducted to ensure accuracy and relevance. Adjustments may be made based on changes in meal demand, program requirements, funding sources, or other factors affecting meal preparation costs. 2. Payroll Reporting: On a yearly basis, Managers and/or Directors will allocate the amount of time each employe works based on tasks performed and the amount of time worked on federal award activities. This allocation will be expressed as a percentage of total work hours performed. Periodic adjustments to time allocations may be necessary to reflect changes in project priorities, staffing levels, or other factors affecting workload distribution. Person Responsible for Corrective Action Plan: Leadership Oversight – Christine Winge, Executive Director Operational Oversight – Kay Smith, Controller Anticipated Date of Completion: MOWMP will complete the Corrective Action Plan by June 1, 2024. We will implement the Corrective Action Plan beginning July 1, 2024.

View Audit 299502 Questioned Costs: $1

Finding 387166 (2023-004)

Material Weakness 2023

Fresno Pacific University and Subsidiaries

CA

Questioned Costs Period of Performance Matching / Level of Effort / Earmarking

Higher Education Emergency Relief Fund (HEERF) Earmarking Planned Corrective Action: Funds are to be returned. Person Responsible for Corrective Action Plan: Gary E Estes, Director of Accounting Anticipated Date of Completion: June 2024

View Audit 299440 Questioned Costs: $1

Finding 387149 (2023-001)

Significant Deficiency 2023

Alhambra Unified School District

CA

Questioned Costs Allowable Costs / Cost Principles

Corrective Action Plan to Audit Finding #2023-001: It was determined at the end of the 2022-2023 school year that $176,938 of indirect costs were charged to the Education Stabilization Fund in error. Prior to the start of the 2022-2023 school year, we were informed that the guidelines changed for s...

Corrective Action Plan to Audit Finding #2023-001: It was determined at the end of the 2022-2023 school year that $176,938 of indirect costs were charged to the Education Stabilization Fund in error. Prior to the start of the 2022-2023 school year, we were informed that the guidelines changed for some funding sources regarding indirect costs. We will be correcting the action as instructed in our books and will implement an annual review process for funding sources to ensure that we are able to implement all guidelines Sincerely, Denise R. Jaramillo, Ed. D. Superintendent

View Audit 299438 Questioned Costs: $1

Finding 387083 (2023-001)

Material Weakness 2023

Housing Authority of the City of Everett

WA

HUD Housing Programs Internal Control / Segregation of Duties Subrecipient Monitoring

The Housing Authority’s strategy to address the backlog of biennial inspections is to scale our inspection capacity and develop a sustainable inspections plan for normal operations. We have steadily increased EHA staffing bandwidth for housing inspections since June of 2022, as follows: • We starte...

The Housing Authority’s strategy to address the backlog of biennial inspections is to scale our inspection capacity and develop a sustainable inspections plan for normal operations. We have steadily increased EHA staffing bandwidth for housing inspections since June of 2022, as follows: • We started the process on 6/29/2022 to replace our Housing Inspector that left EHA 5/04/2022. The person that filled this Housing Inspector position started at EHA on 1/05/2023, completed training and began taking on an inspection workload in February 2023. • In March 2023, twenty-five (25) staff in EHA’s Housing Management Department attended an HQS inspections training. EHA Housing Management staff began completing initial and annual HQS inspections at EHA PBV properties on 7/01/2023. • EHA budgeted for a second Housing Inspector position in EHA’s FYE2023 budget. We started the process to hire the second Housing Inspector on 7/13/2023. The person that filled this second Housing Inspector position started at EHA on 9/19/2023, completed training and began taking on an inspection workload at the end of October 2023. • EHA budgeted for an Inspections Coordinator position in EHA’s FYE2023 budget. We started the process to hire the Inspections Coordinator on 8/14/2023. The person that filled the Inspections Coordinator position started on 11/06/2023. • On 10/30/2023, EHA’s Executive Director decided to add a third Housing Inspector to the EHA inspections team to assist with the backlog of biennial inspections. We started the process to hire the third Housing Inspector on 10/31/2023. The person that filled this third Housing Inspector position started in the position on 1/16/2024, completed training and began taking on an inspection workload in February 2024. • On 2/23/2024, an HCV Manager was appointed to supervise the inspections team (three Housing Inspectors and one Inspections Coordinator), to provide increased oversight over EHA’s inspections workload. The HCV Manager is responsible for monitoring progress towards addressing the biennial inspections backlog, delegating inspections workload to the inspections team, and providing guidance and support to the inspections team. The HCV Manager meets with the inspections team on a weekly basis as well as conducts individual check-ins with all inspections team members. Our increased inspections capacity has allowed us to make significant progress on addressing the pandemic-caused backlog of biennial inspections. Based on our expanded internal staffing resources, we expect to complete all late biennial inspections by 12/31/2024.

View Audit 299403

Finding 387074 (2023-002)

Significant Deficiency 2023

Cit of Richmond

CA

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

The City will address the misalignment by reporting the revised and accurate information in the upcoming quarterly report.

View Audit 299391

Finding 387044 (2023-007)

Material Weakness 2023

Workforce Development Board Work4wv Region 1, Inc.

WV

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

2023-007 Allocation of Grant Expenses U.S. Department of Labor Assistance Listing Number 17.258/17.259/17.278 Recommendation: We recommend that the Board implement policies and procedures to ensure that all expenses are for actual expenses incurred, and that timely reconciliations are performed to ...

2023-007 Allocation of Grant Expenses U.S. Department of Labor Assistance Listing Number 17.258/17.259/17.278 Recommendation: We recommend that the Board implement policies and procedures to ensure that all expenses are for actual expenses incurred, and that timely reconciliations are performed to ensure the expenses are properly charged to the correct assistance listing number and grant. Action Taken: The Board has developed a process to correctly allocate expenditures to the correct funding stream. At each month’s end, all employees complete an allocation spreadsheet. When all spreadsheets are completed, approved, and turned in, the Board determines the allocation of payroll and expenditures. Expenditures that occurred in March will be allocated using the allocation chart for February. Also, this procedure is backup for each cash request that is submitted for funding. And, this is reviewed for the reconciliation between the cash request and the Board’s accounting software.

View Audit 299385

Finding 387039 (2023-002)

Material Weakness 2023

Workforce Development Board Work4wv Region 1, Inc.

WV

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

2023-002 Activities Allowed or Unallowed U.S. Department of Labor Assistance Listing Number 17.258/17.259/17.278 Recommendation: We recommend that the Board design and implement controls to ensure that all charges to federal programs are adequately reviewed and approved prior to payment. Action Ta...

2023-002 Activities Allowed or Unallowed U.S. Department of Labor Assistance Listing Number 17.258/17.259/17.278 Recommendation: We recommend that the Board design and implement controls to ensure that all charges to federal programs are adequately reviewed and approved prior to payment. Action Taken: The Board is taking adequate action to review and approve all charges to the federal programs. The Board’s steps have been reviewed with Workforce WV and has approved our procedures. Supporting documentation is kept both in physical and electronic forms. Each check the Board distributes has an approved Purchase Order attached, (if applicable), Invoice, or if it is a monthly recurring charge, statement or bill attached and once the bill is entered into our system and the bill is paid, the check has the Executive Director’s initials and date showing it is approved in our accounting system. Also, if the expenditures are questionable, we will receive approval before submission of the bill from our liaison in the Workforce WV office.

View Audit 299385

Finding 386969 (2023-002)

Material Weakness 2023

Fountain Hills Unified School District No. 98

AZ

Allowable Costs / Cost Principles Material Weakness Reporting

Finding Number: 2023‐002 Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Number: 84.425 Contact Person: Cain Jagodzinski, Superintendent Anticipated Completion Date: June 30, 2024 Planned Corrective Action: Applicable District office staff have been trained on ...

Finding Number: 2023‐002 Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Number: 84.425 Contact Person: Cain Jagodzinski, Superintendent Anticipated Completion Date: June 30, 2024 Planned Corrective Action: Applicable District office staff have been trained on grant compliance. The District has also designated a District employee with specific responsibility of overseeing the District grant program to ensure timely grant submissions.

View Audit 299307

Finding 386968 (2023-001)

Material Weakness 2023

Fountain Hills Unified School District No. 98

AZ

Allowable Costs / Cost Principles

Finding Number: 2023‐001 Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Number: 84.425 Contact Person: Cain Jagodzinski, Superintendent Anticipated Completion Date: June 30, 2024 Planned Corrective Action: Applicable District office staff have been trained on ...

Finding Number: 2023‐001 Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Number: 84.425 Contact Person: Cain Jagodzinski, Superintendent Anticipated Completion Date: June 30, 2024 Planned Corrective Action: Applicable District office staff have been trained on grant compliance. The District has also designated a District employee with specific responsibility of overseeing the District grant program to ensure timely grant submissions.

View Audit 299307

Finding 386959 (2023-001)

Material Weakness 2023

United Way of Greater Charlottesville

VA

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Payroll Documentation: The Organization concurs with the finding. After thorough review of Uniform Guidance, the Organization has developed additional procedures for payroll allocations. These procedures were implemented for the year ending June 30, 2024.

View Audit 299293

Finding 386937 (2023-006)

Significant Deficiency 2023

Northern Illinois University

IL

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

Finding 2023-006 Period of Performance Condition: Northern Illinois University (the University) charged an expenditure to the grant whereby a portion of the expenditure had a service period extending beyond the grant's period of performance, and the University’s controls did not detect the error. Co...

Finding 2023-006 Period of Performance Condition: Northern Illinois University (the University) charged an expenditure to the grant whereby a portion of the expenditure had a service period extending beyond the grant's period of performance, and the University’s controls did not detect the error. Corrective Action Plan: University has taken the following corrective actions that will eliminate all material exceptions: 1) The University will provide additional training on cost allocation to staff. 2) University is taking immediate steps to resolve the questioned cost. Individual(s) Responsible for Corrective Action: Sponsored Programs Staff Anticipated Completion Date: June 30, 2024

View Audit 299258 Questioned Costs: $1

Finding 386926 (2023-002)

Significant Deficiency 2023

City of Newton, Massachusetts

MA

Allowable Costs / Cost Principles Significant Deficiency Matching / Level of Effort / Earmarking § 200.430

2023-002 Special Education Cluster – Assistance Listing Numbers 84.027, 84.173 Recommendation: We recommend procedures be strengthened to document and maintain on file the management review of time and effort. Explanation of disagreement with audit finding: There is no disagreement with the audit fi...

2023-002 Special Education Cluster – Assistance Listing Numbers 84.027, 84.173 Recommendation: We recommend procedures be strengthened to document and maintain on file the management review of time and effort. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The School Department has reviewed the finding and is in the planning process with corrective actions. Name(s) of the contact person(s) responsible for corrective action: Amy Mistrot, NPS Director of Business Operations. Planned completion date for corrective action plan: NPS has completed the first of two required Time and Effort Certifications for FY24. We will add managerial review of the completed certifications as an additional level of oversight for both the first and second certifications this year and continue this practice henceforth.

View Audit 299250

Finding 386913 (2023-006)

Material Weakness 2023

Asian American Civic Association, Inc.

MA

Questioned Costs Allowable Costs / Cost Principles Cash Management

Action Taken: To correct the issues identified in finding 2023-002 related to employee time sheets and their accurate allocation among departments/programs, AACA will implement the following corrective actions: Time Tracking System Improvement: AACA will evaluate the current time tracking system t...

Action Taken: To correct the issues identified in finding 2023-002 related to employee time sheets and their accurate allocation among departments/programs, AACA will implement the following corrective actions: Time Tracking System Improvement: AACA will evaluate the current time tracking system to ensure it allows for detailed and accurate allocation of hours to specific departments or programs. Training and Guidelines: AACA will conduct training for all relevant employees on the importance of accurate time reporting and its impact on grant compliance and financial management. AACA will create written guidelines detailing how to allocate time across different departments or programs. Management Review and Oversight: All employee time sheets will be reviewed and approved by the Supervisor or Department Head to verify the accuracy of the time allocations for the employees. Documentation and Record Keeping: All adjustments to time sheets will be accompanied by written explanations, including the reason for the adjustment and the approval signature of a supervisor or manager. Employees will be notified of any changes made. Implementation Plan: AACA will develop a detailed implementation plan for these corrective actions, including specific tasks, responsible individuals, and timelines.

View Audit 299233 Questioned Costs: $1

Finding 386911 (2023-004)

Material Weakness 2023

Asian American Civic Association, Inc.

MA

Questioned Costs Allowable Costs / Cost Principles Cash Management

Action Taken: To address the corrective action for finding 2023-004, where the payroll charged to the program exceeded what was documented in employee time sheets, AACA will undertake the following steps: Time Tracking System Improvement: AACA will evaluate the current time tracking system to ensu...

Action Taken: To address the corrective action for finding 2023-004, where the payroll charged to the program exceeded what was documented in employee time sheets, AACA will undertake the following steps: Time Tracking System Improvement: AACA will evaluate the current time tracking system to ensure it allows for detailed and accurate allocation of hours to specific departments or programs. Training and Guidelines: AACA will conduct training for all relevant employees on the importance of accurate time reporting and its impact on grant compliance and financial management. AACA will create written guidelines detailing how to allocate time across different departments or programs. Management Review and Oversight: All employee time sheets will be reviewed and approved by the Supervisor or Department Head to verify the accuracy of the time allocations for the employees. Documentation and Record Keeping: All adjustments to time sheets will be accompanied by written explanations, including the reason for the adjustment and the approval signature of a supervisor or manager. Employees will be notified of any changes made. Implementation Plan: AACA will develop a detailed implementation plan for these corrective actions, including specific tasks, responsible individuals, and timelines.

View Audit 299233 Questioned Costs: $1

Finding 386910 (2023-003)

Material Weakness 2023

Asian American Civic Association, Inc.

MA

Questioned Costs Allowable Costs / Cost Principles Cash Management

Action Taken: To address and correct the issue identified in finding 2023-003 regarding payroll incurred prior to the effective date of the grant, AACA will undertake the following corrective actions: Enhance Training and Awareness: Management will reinforce the importance of adhering to grant co...

Action Taken: To address and correct the issue identified in finding 2023-003 regarding payroll incurred prior to the effective date of the grant, AACA will undertake the following corrective actions: Enhance Training and Awareness: Management will reinforce the importance of adhering to grant conditions and the necessity of charging costs to the correct grant periods. AACA will emphasize the distinction between the date costs are incurred and the date they are paid, ensuring expenses are allocated accurately in accordance with the grant's effective period. Documentation and Record Keeping: AACA will maintain supporting documentation for all expenses, including dates incurred and the purpose of the expense, to facilitate easy review and verification against grant terms. Communication with Grantors: In cases of ambiguity or uncertainty regarding allowable expenses, AACA will seek clarification from grantors to ensure compliance and prevent future discrepancies. Implementation Plan: AACA will develop a detailed implementation plan for these corrective actions, including specific tasks, responsible individuals, and timelines.

View Audit 299233 Questioned Costs: $1

Finding 386869 (2023-009)

Material Weakness 2023

Griffith Public Schools

IN

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

FINDING 2023-009 Subject: COVID-19 - Education Stabilization Fund - Activities Allowed or Unallowed and Allowable Costs/Cost Principles Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listings Number: 84.425D Federal Award Numbers and Years...

FINDING 2023-009 Subject: COVID-19 - Education Stabilization Fund - Activities Allowed or Unallowed and Allowable Costs/Cost Principles Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listings Number: 84.425D Federal Award Numbers and Years (or Other Identifying Numbers): S425D200013, S425D210013 Pass-Through Entity: Indiana Department of Education Compliance Requirements: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Summary of Finding: Material Weakness Contact Person Responsible for Corrective Action: Terri Chance Contact Phone Number and Email Address: 219-924-4250 tchance@griffith.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Griffith Public Schools will be developing, implementing, and documenting, a system of internal controls, including policies and procedures that provide segregation of duties to ensure appropriate reviews, approvals and oversight are taking place. Anticipated Completion Date: June 30, 2025

View Audit 299183

Finding 386865 (2023-007)

Material Weakness 2023

Griffith Public Schools

IN

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303 § 200.403

FINDING 2023-007 Subject: Title I Grants to Local Educational Agencies - Allowable Costs/Cost Principles Federal Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies Assistance Listing Number: 84.010 Federal Award Numbers and Years (or Other Identifying Numbe...

FINDING 2023-007 Subject: Title I Grants to Local Educational Agencies - Allowable Costs/Cost Principles Federal Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies Assistance Listing Number: 84.010 Federal Award Numbers and Years (or Other Identifying Numbers): S010A190014, S010A200014, S010A210014, S010A220014 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Allowable Costs/Cost Principles Summary of Finding: Material Weakness, Modified Opinion Contact Person Responsible for Corrective Action: Terri Chance Contact Phone Number and Email Address: 219-924-4250 tchance@griffith.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Griffith Public Schools will be developing, implementing, and documenting, a system of internal controls, including policies and procedures that provide segregation of duties to ensure appropriate reviews, approvals and oversight are taking place. Anticipated Completion Date: June 30, 2025

View Audit 299183 Questioned Costs: $1

Finding 386846 (2023-003)

Material Weakness 2023

Griffith Public Schools

IN

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

FINDING 2023-003 Subject: Child Nutrition Cluster - Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Special Tests and Provisions - Non-Profit School Food Service Accounts Federal Agency: Department of Agriculture Federal Programs: School Breakfast Program, National School Lunch Pro...

FINDING 2023-003 Subject: Child Nutrition Cluster - Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Special Tests and Provisions - Non-Profit School Food Service Accounts Federal Agency: Department of Agriculture Federal Programs: School Breakfast Program, National School Lunch Program, COVID-19 National School Lunch Program; Summer Food Service Program for Children Assistance Listings Numbers: 10.553, 10.555, 10.559 Federal Award Number and Year (or Other Identifying Numbers): FY2021-2022, FY2022-2023 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Special Tests and Provisions - Non-Profit School Food Service Accounts Audit Finding: Material Weakness, Modified Opinion Summary of Finding: Material Weakness, Modified Opinion Repeat Finding This is a repeat finding from the immediately prior audit report. The prior audit finding number was 2021- 003. Contact Person Responsible for Corrective Action: Terri Chance Contact Phone Number and Email Address: 219-924-4250 tchance@griffith.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Griffith Public Schools will be developing, implementing, and documenting, a system of internal controls, including policies and procedures that provide segregation of duties to ensure appropriate reviews, approvals and oversight are taking place to ensure compliance. Anticipated Completion Date: June 30, 2025

View Audit 299183 Questioned Costs: $1

Finding 386832 (2023-001)

Significant Deficiency 2023

Cumberland Pediatric Foundation

TN

Allowable Costs / Cost Principles Cash Management

Management's Response: We concur. View of Responsible Officials and Corrective Action: Grant budgets are prepared in advance of the funding award. The contracts are awarded based on the projected budget. CPF billed for the salary reimbursement based on the contracted budgeted salary. This resulted ...

Management's Response: We concur. View of Responsible Officials and Corrective Action: Grant budgets are prepared in advance of the funding award. The contracts are awarded based on the projected budget. CPF billed for the salary reimbursement based on the contracted budgeted salary. This resulted in some salaries not being exact. To correct, CPF will bill the exact paid salary. Recommendation: CPF management will review and obtain documentation on each employee's payroll amount and include it in the backup documentation submitted with invoicing. This documentation will clearly support the method and amount of the calculation for all monthly reimbursement requests for salary and will ensure it matches what each employee is paid. Monthly documentation will be obtained before invoicing grants. The person responsible for implementing the corrective action plan is the accountant, Louise, Ratts, CPA. Completion Date: March 01, 2024

View Audit 299152

Finding 386827 (2023-002)

Significant Deficiency 2023

Delton Kellogg Schools

MI

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

The School will have all employees reimbursed under federal grants sign semi-annual certifications or activity reports to verify alllocation of wages.

View Audit 299140

Corrective Action Plans

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