Corrective Action Plans

Finding 366752 (2022-003)

Material Weakness 2022

IN

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.334 § 200.403 § 200.430

FINDING 2022-003 Finding Subject: Title I Grants to Local Educational Agencies - Allowable Costs/Cost Principles Summary of Finding: Finding: Documentation for 10 employees was not available to verify the contract amounts. Recommendation: Documents be retained to support amounts paid. Contact Person...

FINDING 2022-003 Finding Subject: Title I Grants to Local Educational Agencies - Allowable Costs/Cost Principles Summary of Finding: Finding: Documentation for 10 employees was not available to verify the contract amounts. Recommendation: Documents be retained to support amounts paid. Contact Person Responsible for Corrective Action: Kareemah Fowler, Assistant Superintendent of Business and Finance Contact Phone Number and Email Address: (574) 393-6088; kfowler@sbcsc.k12.in.us Views of Responsible Officials: We disagree with the finding. Explanation and Reasons for Disagreement: While we agree that the single source document used by the State to validate a teacher’s contract was not available for 10 employees. We provided sufficient alternate documents that would allow the State to validate the contract's amount being paid, and whether the proper employees were paid from or should have been paid from the Title I funds. The documents provided sufficient data to support the questioned cost of $203,488 outlined in the finding. We will be working with our software vendor to rectify the glitch that prevented us from providing the documentation requested by the State for future audit. Description of Corrective Action Plan: We will be working with our software vendor to rectify the glitch that prevented us from providing the documentation requested by the State. Anticipated Completion Date: January 2024

View Audit 289747 Questioned Costs: $1

Finding 366636 (2022-004)

Significant Deficiency 2022

City of Clarksville

TX

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting

City of Clarksville, TX accounting department and Mayor will develop a process in which the audit will be completed in a timely manner to submit it to the FAC by hiring an auditor earlier in the year and submitting to the Clearing house within 30 days of the audit report or nine months after the Org...

City of Clarksville, TX accounting department and Mayor will develop a process in which the audit will be completed in a timely manner to submit it to the FAC by hiring an auditor earlier in the year and submitting to the Clearing house within 30 days of the audit report or nine months after the Organization’s year end.

View Audit 289546

Finding 366553 (2022-004)

Significant Deficiency 2022

City of Warwick, Rhode Island

RI

Allowable Costs / Cost Principles § 200.303 § 200.430

We will be performing a reconciliation between HR and Payroll to ensure that individuals being paid by a grant are documented correctly and paid according to that documentation.

View Audit 289401

Finding 366543 (2022-002)

Significant Deficiency 2022

St. Barnabas Health System, Inc.

PA

Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.303

Management will work to make all necessary corrections on the period 6 report, if available. If period 6 is not available then we will work with HRSA to correct reporting errors outlined above through a revision to past reporting, providing additional documentation directly to the agency, or updates...

Management will work to make all necessary corrections on the period 6 report, if available. If period 6 is not available then we will work with HRSA to correct reporting errors outlined above through a revision to past reporting, providing additional documentation directly to the agency, or updates via future reporting, as applicable and deemed appropriate by the federal agency official.

View Audit 289380

Finding 316202 (2022-048)

Material Weakness 2022

State of Colorado

CO

Subrecipient Monitoring Eligibility Allowable Costs / Cost Principles

(A) Caseworker errors can be caused by an array of issues, including, training material retention; a lack of adequate funding to balance caseload inventory versus available work hours and staffing levels; a lack of quality review and performance reinforcement; and an assortment of local issues that ...

(A) Caseworker errors can be caused by an array of issues, including, training material retention; a lack of adequate funding to balance caseload inventory versus available work hours and staffing levels; a lack of quality review and performance reinforcement; and an assortment of local issues that lead to employee turnover. The Department will continue to work with eligibility sites regarding caseworker errors identified through this audit. The Department?s caseworker training resources, or Staff Development Center (SDC), is in the process of revamping all of their foundational training materials into a "Process-Based Training" model to be more effective and efficient based on training industry best practice. In addition, the SDC is converting all training materials into several different training modalities (instructor led courses, eLearning courses, desk aids, process manuals, infographics, workbooks, etc.) to be more engaging, effective, and accessible to adult learners with varying needs and preferences across large geographical areas. The revised training model is on track to be completed by July 31, 2021 and fully rolled out to all counties by Fiscal year end 2022. (C) The Department has thoroughly researched the issues identified in this audit and has made changes to CBMS to ensure that it is using the correct income information, income thresholds in determining eligibility, and buy-in premiums are assessed. These issues were fixed May 2019, February 2020, and March 2020, and in June 2021 the income information system issue will be corrected. The Department disagrees with the auditor?s questioned costs and projection of those questions costs. The Department disagrees with the auditor?s sampling, stratification, and costs used to generate the projected questioned costs. The costs incorrectly include members who remain eligible once the identified error had been resolved, payments that will be recovered by the Department through an existing process to recover capitation payments from deceased members, a Social Security Administration (SSA) interface error outside the control of the Department, and costs related to an already identified issue regarding reconciling eligibility between CBMS and Colorado interChange. Some of these costs are related to cases that were ?not eligible? in CBMS but were showing as ?eligible? in Colorado interChange that were already identified by the Department and should have been excluded from the questioned costs and the resulting projections. The Department will resume the reconciliation process between CBMS and Colorado interChange when authorized by CMS. Regarding the SSA interfaces, SSA posted results that are valid conditions for Medicaid eligibility, so those costs should have been excluded from the resulting projections. The Department agrees to bring interface issues to the attention of SSA. The Department has heard that other individuals have been notified on an SSA incarceration status which was incorrect. We have reached out to SSA concerning interface issues and will reach out again. In the meantime we will work with our eligibility workers to attempt to update these cases when they occur.

View Audit 282464

Finding 316201 (2022-054)

Material Weakness 2022

State of Colorado

CO

Eligibility Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

(A) The state implemented the first phase of the monitoring dashboard in June 2020 with Project 13889 that identifies members that are active with no SSN without exemptions. The second phase of the monitoring dashboard implementation was pushed back to July 2023 due to competing legislative mandates...

(A) The state implemented the first phase of the monitoring dashboard in June 2020 with Project 13889 that identifies members that are active with no SSN without exemptions. The second phase of the monitoring dashboard implementation was pushed back to July 2023 due to competing legislative mandates.

View Audit 282464

Finding 316196 (2022-055)

Material Weakness 2022

State of Colorado

CO

Eligibility Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

(A) The Department continues to work with the Fiscal Agent to ensure that the required database matches occur and the interChange properly displays the results of Social Security Number and Federal Employer Identification Number verifications for all providers. The project was completed mid July 202...

(A) The Department continues to work with the Fiscal Agent to ensure that the required database matches occur and the interChange properly displays the results of Social Security Number and Federal Employer Identification Number verifications for all providers. The project was completed mid July 2022.

View Audit 282464

Finding 316195 (2022-047)

Material Weakness 2022

State of Colorado

CO

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303 § 200.516 § 200.84

(B) The Department will review and revise, as necessary, its taxi claim billing requirements and rates to ensure that they are consistent. In addition, the Department will devise controls to ensure that taxi claims are paid in accordance with established requirements and rates and explore controls t...

(B) The Department will review and revise, as necessary, its taxi claim billing requirements and rates to ensure that they are consistent. In addition, the Department will devise controls to ensure that taxi claims are paid in accordance with established requirements and rates and explore controls to ensure that only permitted providers bill as a taxi. The Department is working on reductions in the max fee and unit limits for taxi claim billing codes, which it will have completed by the end of October 2021. In addition, the Department is considering systematically pricing the code at each taxi provider?s specific Public Utilities Commission (PUC) rate. This change, if pursued, will require a system change request, which will take a year or more, which is why the Department has selected an implementation date of December 2022. If this proves infeasible, alternate controls will be implemented. HCPF has met with DORA PUC. The Department is trying to establish a process to decide if the PUC taxi rate still applies or an internal rate can be created. Because of these discussions and needed system changes the implementation date has been moved to December 2023. (D) The Department intends to define in rule the types of documentation that NEMT providers must keep on hand and make clear that they must furnish records to the Department upon request. The July 2022 date will allow for the completion of formal rulemaking. The Department further intends to develop and implement a process to perform regular risk-based provider file reviews with a focus on noncompliant providers. These reviews will ensure, at a minimum, that the providers? paid claims are supported with appropriate documentation and represent the least costly option appropriate to meet each recipient?s needs. The Department met with the RAC team on February 22, 2023 to come up with a process to perform small audits for claims from providers that are outside the Intelliride service area. New systems will be implemented which has pushed the anticipated completion date to December 2023. (E) The Department will amend its contract with its NEMT broker by adding a mandatory annual audit so that it can reconcile trip scheduling data with paid claims data. This will help ensure that the Department pays accurately, pays for NEMT services, and pays for the least costly transportation option appropriate for each recipient. The Department chose July 2022 to add the audit through its annual contract amendment and renewal processes. The contract amendment was completed and signed June 30, 2022 that included a clause for an annual audit of claims. (F) The Department will develop a data review process to reconcile interChange data on NEMT trip claims to interChange data on Medicaid medical claims. This process will entail periodic reviews of NEMT claims to see if members have corresponding medical claims on those dates. If they do not, the Department will follow up with the appropriate NEMT provider to investigate. The July 2022 implementation date reflects the potential need for system changes. This is implemented, the Department has been pulling claims data and where corresponding medical claims are not found HCPF is investigating on a case by case basis to find the cause. (G) Department staff will work with the Department?s Program Integrity (PI) staff on processes to investigate and recover, as appropriate, the overpayments and inappropriate payments that the audit identified as known or likely questioned costs, and repay the federal portion, as appropriate. The December 2022 implementation date reflects the time needed to investigate and when appropriate, recover any overpayments. This has been implemented and the federal portion has been returned to CMS. (H) The Department will develop a process to track staff time and productivity to ensure that it has sufficient staff assigned to oversee and administer NEMT. This process will include documenting time spent each week on various tasks to get a sense of where help is needed, and which tasks take up the most staff resources. Based on its findings, the Department will explore staffing options, as needed. The Department selected the July 2022 implementation date to allow for data collection through the end of State Fiscal Year 2021-22. This has been implemented. New NEMT staff was hired November 1, 2022 to act as the liaison to the counties and clients in the 55 counties outside of the Intelliride service area.

View Audit 282464

Finding 316193 (2022-045)

Material Weakness 2022

State of Colorado

CO

Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness

(A) The MLR report template has been updated and will now be reviewed at least yearly by the Department. In addition, new written policies and procedures are being developed and will be implemented before the submission of the next MLR for review. (B) The Department will add contract language and e...

(A) The MLR report template has been updated and will now be reviewed at least yearly by the Department. In addition, new written policies and procedures are being developed and will be implemented before the submission of the next MLR for review. (B) The Department will add contract language and enforcement mechanisms in order to receive accurate information in a timely manner. This includes specific timelines for correcting incomplete or inaccurate information in order to submit the MLR report timely to the Centers for Medicare & Medicaid Services.

View Audit 282464

Finding 316192 (2022-044)

Material Weakness 2022

State of Colorado

CO

Eligibility Subrecipient Monitoring Allowable Costs / Cost Principles

(B) The Department will continue our existing proactive approach to minimize this issue. The resolution of a SSN discrepancy is addressed through manual intervention by county eligibility technicians when identified through the system edit implemented in December 2020. The Department will continue t...

(B) The Department will continue our existing proactive approach to minimize this issue. The resolution of a SSN discrepancy is addressed through manual intervention by county eligibility technicians when identified through the system edit implemented in December 2020. The Department will continue the existing process to address duplicate SSNs. The Department has already made significant progress to monitor CBMS through the use of CBMS monitoring dashboards. These dashboards allow the Department to monitor and perform daily analysis. The Department meets bi-weekly to discuss findings and next steps to resolve any issues identified through the dashboard. These dashboards are being implemented over time as areas of improvements are identified. As part of the Department's continual improvement strategy, SSN discrepancy reports are included in the next implementation phase of the monitoring dashboards scheduled for June 2023. The Department will develop and implement policies and procedures outlining how the report will be used to effectively monitor and correct SSN and State ID discrepancies. Once that work is complete, the Department will send updated written guidance to our county and medical assistance sites on how to use system edits, reports, and dashboards to resolve duplicate SSNs. (C) The Department will continue our existing proactive approach to minimize this issue. The resolution of a SSN discrepancy is addressed through manual intervention by county eligibility technicians when identified through the system edit implemented in December 2020. The Department will continue the existing process to address duplicate SSNs. The Department has already made significant progress to monitor CBMS through the use of CBMS monitoring dashboards. These dashboards allow the Department to monitor and perform daily analysis. The Department meets bi-weekly to discuss findings and next steps to resolve any issues identified through the dashboard. These dashboards are being implemented over time as areas of improvements are identified. As part of the Department's continual improvement strategy, SSN discrepancy reports are included in the next implementation phase of the monitoring dashboards scheduled for June 2023. Once that work is complete, the Department will send updated written guidance to our county and medical assistance sites on how to use system edits, reports, and dashboards to resolve duplicate SSNs appropriately and in a timely manner.

View Audit 282464

Finding 308689 (2022-069)

Material Weakness 2022

State of Colorado

CO

Equipment & Real Property Management Internal Control / Segregation of Duties Procurement, Suspension & Debarment § 200.303

(B) The Department agrees to develop and implement policies and procedures requiring Department staff to perform reconciliations of recipient agencies? and Regional Food Banks? physical inventories to the Web-based Supply Chain Management system to ensure inventory records are complete and accurate....

(B) The Department agrees to develop and implement policies and procedures requiring Department staff to perform reconciliations of recipient agencies? and Regional Food Banks? physical inventories to the Web-based Supply Chain Management system to ensure inventory records are complete and accurate. Starting in January 2021 the Department began developing a position description for an Inventory Specialist with the focus of ensuring accurate and thorough accounting of all year-end inventory and reconciliations. The position was hired in April 2021. Due to the implementation of the inventory database and the timing of beginning and ending inventories, the Department anticipates being able to do a full reconciliation of inventories by December 2022. (C) The Department agrees to develop and implement a tracking system for food inventory at recipient agencies and Regional Food Banks using the Web Supply Chain Management system receipts as the basis of food received, including the maintenance of supporting documents. The Department is undertaking an inventory overhaul which includes implementing a new inventory database and creating and hiring an Inventory Specialist. The Department recognized the need for inventory software and started the process of obtaining it in June 2020. In May 2021, the Department received a signed licensing agreement for a new database which is expected to be implemented in six months per an OIT timeline. In addition to the database, the Department recently hired a new Inventory Specialist position. This position will lead the development of policies, procedures, inventory reconciliations, and monthly report management. Once the Inventory Specialist has a comprehensive understanding of federal and state policy and the new database software, the Department will develop policies and procedures, training for partner agencies, and roll out new requirements for the tracking and reconciliation of program inventories.

View Audit 282464

Finding 307923 (2022-001)

Significant Deficiency 2022

City of Riverside

CA

Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles

February 2, 2023 Cognizant or Oversight Agency for Audit The City of Riverside respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Lance, Soll & Lunghard, LLP 203 N. Brea Blvd, Suite 203 Brea, CA 9282...

February 2, 2023 Cognizant or Oversight Agency for Audit The City of Riverside respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Lance, Soll & Lunghard, LLP 203 N. Brea Blvd, Suite 203 Brea, CA 92821 Audit period: 07/01/2021 to 06/30/2022 The findings from the June 30, 2022, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. 2022-001 ? Significant Deficiency and Compliance Finding: Timeliness of Payments made to Subrecipients Federal Award Information Federal agencies: U.S. Department of Housing and Urban Development Program Title: Emergency Solutions Grant Program Award Numbers: E-20-MW-06-0538 and E-21-MC-06-0538 Award Years: 2021-2022 Criteria: The U.S. Department of Housing and Urban Development (HUD) requires that payments to subrecipients for allowable costs be made within 30 days after receiving the subrecipient?s complete payment request. Condition: The City did not comply with the 30-day time period requirement for two of its subrecipients since payments to subrecipients for allowable costs were issued 42 days and 46 days after the City received the payment requests. The City has a total of five subrecipients for the program. Cause of Condition: Per inquiry with the Housing Authority Manager, the invoices were not submitted within the required timeframe because purchase orders had to be created before payment to the subrecipient could be processed. Effect or Potential Effect of Condition: The creation of purchase orders prior to the payments to subrecipients being issued led to some delays in the issuance of the payment. Questioned Costs: None. Context: For the year being audited, the payments that were late were the first payment to these subrecipients since no other payment request related to the program appear to have been submitted late. Repeat Finding: No. Recommendation: We recommend that the City implement a process to ensure that payments to subrecipients be issued within the 30-day time period as required by the Compliance supplement. Management?s Response and Corrective Action: The City is taking corrective action to ensure that purchase requisitions are completed timely and proactive communication from the originating department on the status of purchase orders is provided more frequently to ensure that vendors are paid within 30 days after receiving the subrecipient?s complete payment request. The name of the contact person responsible for the corrective action: Michelle Davis. The anticipated completion date for the corrective action: February 28,2023. If the Cognizant or Oversight Agency for Audit has questions regarding this corrective action plan, please contact Nancy Garcia, Controller, ngarcia@riversideca.gov.

View Audit 282250

Finding 301049 (2022-042)

Significant Deficiency 2022

State of Colorado

CO

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.1 § 200.303

(A) We agree with this recommendation. In recent years, the Federal Government had multiple continuing resolutions in their budget process, resulting in CDE?s Title I allocations coming in multiple iterations. For the last several years, CDE has received revised allocations from the US Department of...

(A) We agree with this recommendation. In recent years, the Federal Government had multiple continuing resolutions in their budget process, resulting in CDE?s Title I allocations coming in multiple iterations. For the last several years, CDE has received revised allocations from the US Department of Education for the fiscal year as late as early summer; in one example, we received six revisions. With staffing shortages and the administrative burden to continuously revise, research issues and update FFATA for each allocation change, CDE took the step to report only the final allocation to FFATA, which was reported as of the month the awardee was awarded. However, the report was submitted later in the fiscal year. CDE will take a two-fold approach to rectify the issue related to the required FFATA reporting for Title I. First, we will report to FSRS the initial awards within 30 days following the date the awardee was provided final approval on their award. This is consistent with CDE?s approach to all other federal awards. Second, we will monitor the continuing resolutions and changes in allocations, and report only the net changes to each awardee, in the month those changes occur from the US Department of Education. Thereby, FSRS will represent the total revised award. In addition to this approach, all Title I awards will continue to be a part of our regular FFATA reconciliation process. (B) We agree with this recommendation. CDE identified its own failure to report two ESSER subawards to FFATA within 30 days as part of the successful development and implementation of a FFATA-specific reconciliation process in Summer 2022. CDE will continue to refine and improve its FFATA reconciliation process.

View Audit 282464

Finding 291430 (2022-061)

Significant Deficiency 2022

State of Colorado

CO

Questioned Costs Procurement, Suspension & Debarment Period of Performance § 200.303 § 200.318 § 200.458 § 200.77

(A) Colorado School of Mines will ensure appropriate reviews of expenditures occur to ensure they are within the period of performance for the federal award, and ensure that staff have an appropriate understanding of the related period of performance requirements or obtain clarification from the fed...

(A) Colorado School of Mines will ensure appropriate reviews of expenditures occur to ensure they are within the period of performance for the federal award, and ensure that staff have an appropriate understanding of the related period of performance requirements or obtain clarification from the federal grantor, as appropriate. (B) Mines did not update published Procurement Policies specific to approval limits by position to accurately reflect the delegated approval authority. Mines will update the published policies to accurately reflect delegated approval limits and review the procurement approval process.

View Audit 282464 Questioned Costs: $1

Finding 286719 (2022-074)

Significant Deficiency 2022

State of Colorado

CO

Allowable Costs / Cost Principles § 200.303

The Division of Housing within the Department of Local Affairs has implemented internal controls to ensure compliance with federal regulations for new federal funds, including the development of a standard procedure and the requirement that Department staff review and maintain records supporting the...

The Division of Housing within the Department of Local Affairs has implemented internal controls to ensure compliance with federal regulations for new federal funds, including the development of a standard procedure and the requirement that Department staff review and maintain records supporting the expenditures charged to new federal programs.

View Audit 282464

Finding 286695 (2022-062)

Significant Deficiency 2022

State of Colorado

CO

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

In January 2023, the Executive Director of Financial Aid and Scholarships implemented a code of conduct that addresses and prohibits University personnel from awarding financial aid to their family members or other persons considered conflicts of interest. The Office of Financial Aid and Scholarship...

In January 2023, the Executive Director of Financial Aid and Scholarships implemented a code of conduct that addresses and prohibits University personnel from awarding financial aid to their family members or other persons considered conflicts of interest. The Office of Financial Aid and Scholarships will draft policy by June 30, 2023, to address the segregation of duties that prohibits awarding and disbursing federal, state, or institutional funding to students by one employee.

View Audit 282464 Questioned Costs: $1

Finding 280732 (2022-001)

None 2022

Valley Packaging Industries, Inc.

WI

Allowable Costs / Cost Principles

2022-001 ? Allowable Costs/Cost Principles During our audit, we noted that Valley Packaging Industries, Inc. utilizes a direct cost allocation methodology to allocate shared costs to benefitting programs. However, Valley Packaging Industries, Inc. did not adequately document the activities for perso...

2022-001 ? Allowable Costs/Cost Principles During our audit, we noted that Valley Packaging Industries, Inc. utilizes a direct cost allocation methodology to allocate shared costs to benefitting programs. However, Valley Packaging Industries, Inc. did not adequately document the activities for personnel that are directly charged through a cost allocation to support the charging of costs to programs as direct under the Uniform Guidance. The allocation methodology would result in a similar allocation of costs if an indirect cost rate were to be used. Corrective Action Plan VPI continues to look for simple and cost effective ways to allocate the time for personnel that are not directly charged to a specific program. VPI hasn?t found a viable solution yet, but will continue to look for options. VPI will be moving to a managed IT partner during the second half of 2023 and will seek input from them for a possible answer. Person(s) Responsible: Jim Patten, CFO Timing for Implementation: This will continue to be evaluated going forward.

View Audit 266045

Finding 279096 (2022-001)

Material Weakness 2022

Greater Cleveland Food Bank

OH

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

Finding: 2022-001 Internal Control over Compliance with Activities Allowed or Unallowable Agency: Greater Cleveland Food Bank Name of responsible contact person and title: Jessica Morgan, Chief Programs Officer and Dwayne Brake, VP of Operations Anticipated completion date: 7/31/2023 Agency's respon...

Finding: 2022-001 Internal Control over Compliance with Activities Allowed or Unallowable Agency: Greater Cleveland Food Bank Name of responsible contact person and title: Jessica Morgan, Chief Programs Officer and Dwayne Brake, VP of Operations Anticipated completion date: 7/31/2023 Agency's response: Concur Planned Corrective Action(s): ? Reimplementation of pre-COVID delivery and rece iving practices, signed receipts, regarding all food and commodities to sub-recipient agencies. ? Include a review of all supporting documents and signed receipts in our Internal Auditing Program of the TEFAP contract. ? Staff who are responsible for collecting invoice signatures, including the responsible parties, will be retrained on the procedure and will annually review the requirements for signed receipts for government commodities to ensure proper record keeping.

View Audit 264352

Finding 279095 (2022-002)

Significant Deficiency 2022

Mahoning-Youngstown Community Action Partnership, Inc.

OH

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

Finding: 2022-002 Agency: U.S. Department of Health and Human Services ? ALN 93.558 ? TEMPORARY ASSISTANCE FOR NEEDY FAMILIES (TANF) Name of contact person and title: Shelia Triplett, Executive Director Anticipated completion date: September 2023 MYCAP?s respo...

Finding: 2022-002 Agency: U.S. Department of Health and Human Services ? ALN 93.558 ? TEMPORARY ASSISTANCE FOR NEEDY FAMILIES (TANF) Name of contact person and title: Shelia Triplett, Executive Director Anticipated completion date: September 2023 MYCAP?s response: Concur MYCAP agrees with this finding and provided the following response for corrective action: U.S. Department of Health and Human Services ? Significant Deficiency ? Internal Controls over Compliance ? Eligibility Plan of Action: The Support Specialist will gather all required documents for the TANF program, ensuring the application documents and required income are on file. The Chief Operating Officer (COO) will conduct a second review of all TANF files for proper eligibility requirements including recalculations of income, ensuring all files are eligible, marking the file with initial and approval for processing.

View Audit 264349

Finding 265181 (2022-001)

Material Weakness 2022

Overdose Lifeline, Inc.

IN

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

Finding 2022-01 Financial Close Process Condition: The auditors noted a lack of a strong financial close process which led to several material audit adjustments that were proposed during the audit and recorded by the client to properly reflect various financial statement accounts. Corrective Acti...

Finding 2022-01 Financial Close Process Condition: The auditors noted a lack of a strong financial close process which led to several material audit adjustments that were proposed during the audit and recorded by the client to properly reflect various financial statement accounts. Corrective Actions Taken or Planned: The Organization?s Board and Executive Team consisting of the Chief Executive Officer (?CEO?) and the Chief Operating Officer (?COO?) recognize the existence of gaps in the financial accounting practices at the organization during the year ending 2022. A transition occurred between independent bookkeepers during this year causing these discrepancies. The Executive Team recognized the need to hire staff and put new policies and processes in place. The Organization began this process in October of 2022 with the hiring of a Finance Manager. Additionally, a transition occurred in the first quarter of 2023 to a new independent bookkeeper with strong training in nonprofit accounting. The Organization will adopt all GAAP nonprofit accounting practices in 2023. New processes have been adopted to reconcile the financial statements weekly. The Finance Manager and Bookkeeper meet weekly for additional oversight. Balance sheet accounts are reconciled monthly and presented to the COO and Board Treasurer.

View Audit 261078

Finding 265160 (2022-001)

Significant Deficiency 2022

Sewall Child Development Center INC

CO

Subrecipient Monitoring Allowable Costs / Cost Principles Significant Deficiency

CORRECTIVE ACTION PLAN Finding 2022-001 Information on the Federal Program: Assistance Listing Number 93.600-Head Start Program, United States Department of Health and Human Services. Pass- Through Entity: the City and County of Denver and Mile High Early Learning. Award Number: MOEAI202158316, MO...

CORRECTIVE ACTION PLAN Finding 2022-001 Information on the Federal Program: Assistance Listing Number 93.600-Head Start Program, United States Department of Health and Human Services. Pass- Through Entity: the City and County of Denver and Mile High Early Learning. Award Number: MOEAI202158316, MOEAI-202158627, 08HP000174-03. Compliance Requirements: Allowable Costs Type of Finding: Material Noncompliance and Significant Deficiency Planned Corrective Action: Management at Sewall Child Development Center has been relying on a manual system of time tracking across our programs. Given the complexities of our various blended funding sources, we agree that we need an improved tracking system with better automation of payroll and the time tracking process. This is especially true with the demands on our staff with the coordination of multiple grants. The review of automated systems is in process. Name of Contact Person: Heidi Heissenbuttel, CEO/President Anticipated Completion Date: We anticipate doing a review of payroll companies by May 2023 to have a new system in place by the new fiscal year, July 2023. Meanwhile, there will be greater supervision of time sheet allocations, implemented immediately.

View Audit 261075

Finding 265132 (2022-005)

Significant Deficiency 2022

Grand Rapids Catholic Secondary Schools

MI

Allowable Costs / Cost Principles Procurement, Suspension & Debarment § 200.302 § 200.305 § 200.317 § 200.320 § 200.326

2022-005 Significant Deficiency in Controls over Compliance: Administrative Requirements of Uniform Guidance-Administrative Policies The schools have documented their administrative policies effective 3/1/2023.

View Audit 261067

Finding 261142 (2022-015)

Material Weakness 2022

Pinecrest Academy of Nevada

NV

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

Finding Number: 2022-015 ? Cash Management Corrective Action Plan: A process has been put in place for the school principal to review all RFRs prior to submission to the grantor. Approval is evidenced by email sent by principal to the Director of Grant Management, which is saved with the RFR as supp...

Finding Number: 2022-015 ? Cash Management Corrective Action Plan: A process has been put in place for the school principal to review all RFRs prior to submission to the grantor. Approval is evidenced by email sent by principal to the Director of Grant Management, which is saved with the RFR as support. Responsible Individuals: Nachum Golodner, Director of Accounting Anticipated Completion Date: June 30, 2023

View Audit 258987

Finding 261140 (2022-017)

Material Weakness 2022

Pinecrest Academy of Nevada

NV

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

Finding Number: 2022-017 ? SEFA Preparation Corrective Action Plan: In 2022, the office had downsized due to turnover in staff. While a process was in place for reconciling, a secondary review was not performed to verify accuracy of the residual value calculations. To strengthen the oversight of fin...

Finding Number: 2022-017 ? SEFA Preparation Corrective Action Plan: In 2022, the office had downsized due to turnover in staff. While a process was in place for reconciling, a secondary review was not performed to verify accuracy of the residual value calculations. To strengthen the oversight of financial management in the School, Academica Nevada, the School?s management company, has filled all the open positions and realigned staff responsibilities to reduce individual workloads and provide additional oversight and review. The grant manager will reconcile all grants to ensure proper cutoff, with a secondary review performed by a member of management. Responsible Individuals: Nachum Golodner, Director of Accounting Anticipated Completion Date: June 30, 2023

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Finding 261138 (2022-014)

Material Weakness 2022

Pinecrest Academy of Nevada

NV

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

Finding Number: 2022-014 ? Activities Allowed or Unallowed and Allowable Costs/Cost Principles Corrective Action Plan: A process has been put in place for the school principal to review all RFRs prior to submission to the grantor. Approval is evidenced by email sent by principal to the Director of G...

Finding Number: 2022-014 ? Activities Allowed or Unallowed and Allowable Costs/Cost Principles Corrective Action Plan: A process has been put in place for the school principal to review all RFRs prior to submission to the grantor. Approval is evidenced by email sent by principal to the Director of Grant Management, which is saved with the RFR as support. Responsible Individuals: Nachum Golodner, Director of Accounting Anticipated Completion Date: June 30, 2023

View Audit 258987

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