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Corrective Action Plans

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Finding 60719 (2022-001)
Significant Deficiency 2022
Chicago Charter School Foundation
IL
Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles
The corrective action for Finding 2022-001 is below: Due to employee turnover at the end of Fiscal Year 2022, the process of ensuring revenue being matched with expenses required additional attention. Going forward, the Financial Controller will monitor expenses to ensure recording in the proper per...
The corrective action for Finding 2022-001 is below: Due to employee turnover at the end of Fiscal Year 2022, the process of ensuring revenue being matched with expenses required additional attention. Going forward, the Financial Controller will monitor expenses to ensure recording in the proper period via periodic spot checks of general ledger recording, quarterly balance sheet reviews, and increased communication with department leaders. In addition, the process for grants is under review to ensure a more timely claims request and reimbursement to avoid last minute purchases.
View Audit 49334 Questioned Costs: $1
Finding 60648 (2022-001)
Material Weakness 2022
Covenant Healthcare System and Subsidiaries
MI
Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness
Finding Number: 2022-001 Condition: Covenant HealthCare's controls in place for reporting submissions did not identify that guidelines were not followed related to the inclusion of expenses that had previously been reimbursed. Planned Corrective Action: Covenant Healthcare will implement additional ...
Finding Number: 2022-001 Condition: Covenant HealthCare's controls in place for reporting submissions did not identify that guidelines were not followed related to the inclusion of expenses that had previously been reimbursed. Planned Corrective Action: Covenant Healthcare will implement additional layers of expense review prior to submission to ensure that reports are submitted within the established guidelines. Contact person responsible for corrective action: Andrew Young, Corporate Controller Anticipated Completion Date: 3/31/2023
View Audit 56347
Finding 60647 (2022-005)
Material Weakness 2022
Housing Authority of the City of Newton, Kansas
KS
HUD Housing Programs Internal Control / Segregation of Duties Allowable Costs / Cost Principles
Management?s Response: We agree with the following findings. Finding 2022 ? 005 NHA has hired a Front Desk staff member to conduct the routine task of the front desk. Over the next several months this staff member will be trained to take over additional duties to provide the agency with better i...
Management?s Response: We agree with the following findings. Finding 2022 ? 005 NHA has hired a Front Desk staff member to conduct the routine task of the front desk. Over the next several months this staff member will be trained to take over additional duties to provide the agency with better internal controls. As an Agency we will continue to more forward towards better internal controls by creating checklist, spreadsheets, and policies to assure the work being processed here at Newton Housing Authority is complete and accurate.
View Audit 54671
Finding 60634 (2022-007)
Material Weakness 2022
Great Plains Food Bank
ND
Allowable Costs / Cost Principles
Finding 2022-007 U.S. Department of Agriculture CFDA # 10.565, 10.568 Food Distribution Cluster Finding Summary: As part of the audit done by Eide Bailly LLP, multiple payroll allocation errors to programs were identified. ...
Finding 2022-007 U.S. Department of Agriculture CFDA # 10.565, 10.568 Food Distribution Cluster Finding Summary: As part of the audit done by Eide Bailly LLP, multiple payroll allocation errors to programs were identified. Responsible Individuals: Melissa Sobolik, CEO, David Stachon, CFO Corrective Action Plan: Effective April 2022, GPFB has outsourced payroll to PRO Resources and begun new processes to better document payroll allocations and mid- year changes. This outsourcing along with a more robust review process done by new staff will result in correct payroll going forward. Anticipated Completion Date: Completed
View Audit 56189
Finding 60632 (2022-005)
Significant Deficiency 2022
Great Plains Food Bank
ND
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Eligibility
Finding 2022-005 U.S. Department of Agriculture CFDA # 10.565, 10.568, 10.569 Food Distribution Cluster Finding Summary: As part of the audit done by Eide Bailly LLP, a lack of internal controls were identified in eligibility determinations for the CSFP and Emergency Food Assistance Programs. Two...
Finding 2022-005 U.S. Department of Agriculture CFDA # 10.565, 10.568, 10.569 Food Distribution Cluster Finding Summary: As part of the audit done by Eide Bailly LLP, a lack of internal controls were identified in eligibility determinations for the CSFP and Emergency Food Assistance Programs. Two tested samples did not have the proper documentation. Responsible Individuals: Melissa Sobolik, CEO, David Stachon, CFO Corrective Action Plan: The GPFB will ensure all documents for TEFAP and CSFP programs have proper signatures by necessary parties going forward. This will be done as paperwork is completed and retained in the file. Anticipated Completion Date: March, 2023
View Audit 56189
Finding 60631 (2022-004)
Significant Deficiency 2022
Great Plains Food Bank
ND
Allowable Costs / Cost Principles Internal Control / Segregation of Duties
Finding 2022-004 U.S. Department of Agriculture CFDA # 10.565, 10.568 Food Distribution Cluster Finding Summary: A lack of internal controls allowed four expense transactions to be allocated to federal programs that did not meet the requirements to be allowable within the grant. Responsible Indi...
Finding 2022-004 U.S. Department of Agriculture CFDA # 10.565, 10.568 Food Distribution Cluster Finding Summary: A lack of internal controls allowed four expense transactions to be allocated to federal programs that did not meet the requirements to be allowable within the grant. Responsible Individuals: Melissa Sobolik, CEO David Stachon, CFO Corrective Action Plan: Accounting staff continue to refine procedures to ensure accurate compliance for both allowable expenses and proper allocation of expenses. All allocated expense accounts will be reviewed before any allocation is made to prevent any unallowable expenses from being allocated. Anticipated Completion Date: On going
View Audit 56189
Finding 60624 (2022-001)
Significant Deficiency 2022
Central Ozarks Private Industry Council, Inc.
MO
Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.403
Finding Reference Number: 2022-001 Federal Agency: U.S. Department of Labor Program Name: WIOA Cluster Assistance Listing Number: 17.258, 17.259, 17.278 Responsible Official: Patricia Rogers, Executive Director Views of Responsible Individuals: Based on the discussion we had with you regarding ...
Finding Reference Number: 2022-001 Federal Agency: U.S. Department of Labor Program Name: WIOA Cluster Assistance Listing Number: 17.258, 17.259, 17.278 Responsible Official: Patricia Rogers, Executive Director Views of Responsible Individuals: Based on the discussion we had with you regarding COPIC audit draft report, we have a plan of action moving forward to ensure these issues do not continue: ? COPIC (Josh) and Schmidt Associates (Mary) will work together to do monthly reconciliation of the tracker to the general ledger and staff billing reports. ? The spreadsheet you provided will be used as the reconciliation "tool" and will be available for your review when performing the audit. ? This will provide a monthly, program status of revenue versus expenditures as backup to the CPR submitted to the CWDB. ? The accrued vacation will be subtracted out each month as a line item on the staff billing invoice and a line will be added showing the amount transferred between the leave account and the regular checking account. This should clarify and resolve duplication of accrued vacation expenses. ? The workers compensation for work experience participants has been added back to the tracker and will only be recorded when premiums are paid. ? A line item has been added to the staff billing invoice to show the amount of employee health insurance being deducted from the employee checks each month. To clarify the amount paid by COPIC and the amount paid by the employee. ? The monthly reconciliation to be conducted, using the spreadsheet you provided, should eliminate audit adjustments and ensure the Payment Tracker, the General Ledger and the CPR match each month.
View Audit 52109 Questioned Costs: $1
Four Oaks Family and Children's Services and Combined Entities
IA
Allowable Costs / Cost Principles
Identifying number: 2022-003 Finding: There was no supervisor approval of neither hours worked nor original hourly rate. Corrective actions taken or planned: Additional levels of review will be added to verify the allowable cost have been approved. Contact person: Steve Schuring, CFO Date of...
Identifying number: 2022-003 Finding: There was no supervisor approval of neither hours worked nor original hourly rate. Corrective actions taken or planned: Additional levels of review will be added to verify the allowable cost have been approved. Contact person: Steve Schuring, CFO Date of completion: June 2023
View Audit 50476
Four Oaks Family and Children's Services and Combined Entities
IA
Allowable Costs / Cost Principles Student Financial Aid
Identifying number: 2022-002 Finding: There are allowable costs such as a benefit allocation and supplies in which there was no formal approval of the cost. Corrective actions taken or planned: Additional levels of review will be added to verify the allowable cost have been approved. Contact ...
Identifying number: 2022-002 Finding: There are allowable costs such as a benefit allocation and supplies in which there was no formal approval of the cost. Corrective actions taken or planned: Additional levels of review will be added to verify the allowable cost have been approved. Contact person: Steve Schuring, CFO Date of completion: June 2023
View Audit 50476
Finding 60490 (2022-001)
Significant Deficiency 2022
Perspectives Charter Schools
IL
Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.403
Finding Number: 2022-001 Condition: Controls in place did not identify a portion of expenditures, related to summer school stipends, incurred in fiscal year 2023 that were applied to the federal award in fiscal year 2022. Planned Corrective Action: The error was the result of a misunderstanding wi...
Finding Number: 2022-001 Condition: Controls in place did not identify a portion of expenditures, related to summer school stipends, incurred in fiscal year 2023 that were applied to the federal award in fiscal year 2022. Planned Corrective Action: The error was the result of a misunderstanding with the pass-through entity regarding the reimbursement process. Going forward, a review will be performed to ensure federal revenue is recorded in the same period as the corresponding expense. Contact person responsible for corrective action: Chief Executive Officer Anticipated Completion Date: Effective Immediately
View Audit 60702 Questioned Costs: $1
Finding 60470 (2022-001)
Material Weakness 2022
Bridges to Housing Stability, Inc.
MD
Allowable Costs / Cost Principles
Section B- Financial Statement Findings Material Weakness 2022-001 Fully Adjusted Accounts Bridges had a transition in Finance Manager following June 30, 2022 year end. The hired Finance Manager did not have sufficient training in Generally Accepted Accounting Principles (GAAP), which resulted in ...
Section B- Financial Statement Findings Material Weakness 2022-001 Fully Adjusted Accounts Bridges had a transition in Finance Manager following June 30, 2022 year end. The hired Finance Manager did not have sufficient training in Generally Accepted Accounting Principles (GAAP), which resulted in several adjustments to the Grant revenue and grant expenditures after the year end when the fiscal year should have already been closed and statements had already been provided to the auditors. Plan: The Finance Manager?s employment at Bridges was terminated after senior management became aware of errors. Goldin Group CPA firm was hired as an external CFO in March 2023. They have extensive knowledge of GAAP standards and will ensure that all Account balances for cash, grants receivables, grant revenue and related grant expenditures for Bridges to Housing Stability are accurate for Fiscal Year 2023 ending June 30, 2023. Jennifer Broderick, Executive Director will also attend training in GAAP and reading and reviewing financial statements to ensure statements are reasonable and that Goldin Group CPA firm staff and Bridges? internal finance staff have appropriately applied GAAP. This will be completed by October 30th, 2023, before the audit of year ending June 30, 2023. Accountable Owner: Jennifer Broderick, Executive Director Target Completion Date: October 30, 2023 Action Start Date: March 1, 2023 Progress: Bridges replaced staff with more trained & skilled CPA firm in March 2023. Jennifer Broderick has 8 hours of Financial Management and Nonprofit accounting courses set up for September and October 2023. Section C- Federal Award Findings and Questioned Costs Material Weakness 2021-001 Fully Adjusted Accounts Program CFDA 21.023 Bridges had a transition in Finance Manager following June 30, 2022 year end. The hired Finance Manager did not have sufficient training in Generally Accepted Accounting Principles (GAAP), which resulted in several adjustments to the Grant revenue and grant expenditures after the year end when the fiscal year should have already been closed and statements had already been provided to the auditors. The CFDA 21.023 was new to Bridges to Housing Stability, and there were issues with the reporting platform used by Bridges to Report rental Assistance to the local funder (Howard County DHCD). The technical issues were not solved until late in FY2023, causing delays in completion of the SEFA. Plan: The Finance Manager?s employment was terminated after senior management became aware errors. Goldin Group CPA firm was hired as an external CFO in March 2023. They have extensive knowledge of GAAP standards and will ensure that all Account balances for cash, grants receivables, grant revenue and related grant expenditures for Bridges to Housing Stability are accurate for Fiscal Year 2023 ending June 30, 2023. They were also able to correct the errors on the SEFA and submit the corrected documents to the auditors. The Howard County Department of Housing and Community Development and Bridges to Housing Stability, Inc. worked to reconcile CFDA 21.023 records and the platform technical issues were fixed. This allowed for all of the expenses and reimbursements to be updated, checked and reconciled so the single audit could be completed. Accountable Owner: Jennifer Broderick, Executive Director Target Completion Date: August 15, 2023 Action Start Date: March 1, 2023 Progress: Bridges replaced staff with more trained & skilled CPA firm in March 2023. The expenses charged to federal awards were reconciled and correct when submitted to the auditor in June 2023.
View Audit 56024
Windham Housing Corporation
OH
Questioned Costs Allowable Costs / Cost Principles
4. Current Findings on the Schedule of Finding, Questioned Cost and Recommendation d. Finding 2022-004. Allocation of Administration Expenses Administration expenses, relating to the Lead Maintenance Technician; Inspector and Director of Senior Housing were allocated to the Project, as front...
4. Current Findings on the Schedule of Finding, Questioned Cost and Recommendation d. Finding 2022-004. Allocation of Administration Expenses Administration expenses, relating to the Lead Maintenance Technician; Inspector and Director of Senior Housing were allocated to the Project, as frontline expenses, recorded to Office Salaries; Payroll Taxes; 401K Contributions and Group Insurance, during the 2022 fiscal year. (1) Comments on the Finding and Each Recommendation. Windham Housing Corporation, should record Administration expense as part of the management fee for the Project. Management is in an open discussion with HUD. (2) Actions Taken on the Finding. No longer make this payment.
View Audit 49802 Questioned Costs: $1
Catholic Charitites of the Archdiocese of Atlanta, Inc.
GA
Allowable Costs / Cost Principles
2021-001: Coronavirus Relief Funds ? CFDA No. 21.019; Pass-through from City of Atlanta, Gwinnett County, Dekalb County and City of Tucker; Grant Period: Year Ended June 30, 2021 Contact Person: Melissa Chapman, Controller Corrective Action Plan: CCA updated our guidelines for provided financial ass...
2021-001: Coronavirus Relief Funds ? CFDA No. 21.019; Pass-through from City of Atlanta, Gwinnett County, Dekalb County and City of Tucker; Grant Period: Year Ended June 30, 2021 Contact Person: Melissa Chapman, Controller Corrective Action Plan: CCA updated our guidelines for provided financial assistance to clients and documenting their proof of need. We retrained all of our staff on the updated guidelines and processes. CCA also created new procedures for onboarding new staff including training and follow up for temporary staff. The managers and directors continue to review grant guidelines with the finance team to ensure proper implementation. CCA Program Managers/Directors review all disbursement requests prior to submitting to Finance for processing Completion Date: June 30, 2021
View Audit 56544
Finding 60259 (2022-004)
Material Weakness 2022
Logan Health
MT
Allowable Costs / Cost Principles Material Weakness Reporting § 200.303
Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Rural Distribution CFDA #93.498 Finding Summary: The operations of HealthCenter Northwest, LLC (HC) were consolidated into Kalispell Regional Medical Center d/b/a Logan H...
Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Rural Distribution CFDA #93.498 Finding Summary: The operations of HealthCenter Northwest, LLC (HC) were consolidated into Kalispell Regional Medical Center d/b/a Logan Health Medical Center (LHMC) as of December 31, 2020. When LHMC calculated their lost revenues, they included HC's revenue for both 2020 and 2021 instead of only the 2021 information. This resulted in LHMC reporting higher lost revenue than the detailed reports supported in Period 1. This also affected the lost revenues reported in Period 2 for LHMC. HC filed its own report for Period 1, which included their revenues for 2019 and 2020. Zeros were entered for 2021, which resulted in reporting higher lost revenues than the detailed reports supported in Period 1. Responsible Individuals: Craig Lambrecht, CEO and Cole Turner, CFO. Corrective Action Plan: The lost revenue calculation will be re-evaluated and the amount of lost revenue reported on the HHS reporting portal will be updated in future periods. Anticipated Completion Date: 3/31/2023
View Audit 49773
Finding 60258 (2022-003)
Material Weakness 2022
Logan Health
MT
Allowable Costs / Cost Principles Material Weakness Reporting § 200.303
Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Rural Distribution CFDA #93.498 Finding Summary: In some of the quarters for certain entities, it was noted that bad debt expenses were higher than revenues, creating a n...
Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Rural Distribution CFDA #93.498 Finding Summary: In some of the quarters for certain entities, it was noted that bad debt expenses were higher than revenues, creating a negative revenue for the quarter. As the HHS reporting portal would not allow negative amounts to be entered, a zero was entered into the HHS reporting portal. These negative amounts should have been offset to other quarters or other revenue line items, but were not, which resulted in higher revenue amounts being reported than the detailed reports supported. Responsible Individuals: Craig Lambrecht, CEO, and Cole Turner, CFO Corrective Action Plan: The lost revenue calculation for these three locations will be re-evaluated and the amount of lost revenue reported on the HHS reporting portal will be updated in future periods. Anticipated Completion Date: 3/31/2023
View Audit 49773
Finding 60257 (2022-002)
Material Weakness 2022
Logan Health
MT
Allowable Costs / Cost Principles § 200.303
Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Rural Distribution CFDA #93.498 Finding Summary: There was no formal documentation of review and approval for overall expenses claimed, calculation of lost revenue, or th...
Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Rural Distribution CFDA #93.498 Finding Summary: There was no formal documentation of review and approval for overall expenses claimed, calculation of lost revenue, or the Corporation's special report by a separate individual outside of the preparer at two entities. Responsible Individuals: Craig Lambrecht, CEO, and Cole Turner, CFO. Corrective Action Plan: All tracking documents and reports will be reviewed by someone other than the preparer at all locations. The reviewer will sign off by email or by physical signature that they have reviewed and agree with support. Anticipated Completion Date: 3/31/2023
View Audit 49773
Finding 60253 (2022-008)
Material Weakness 2022
Hydaburg City School District
AK
Allowable Costs / Cost Principles § 200.400
Finding 2022-008 Lack of Internal Control over Activities Allowed or Unallowed and Allowable Costs/Cost Principles Name of Contact Person: Bart Mwarey, Superintendent, and Yodean Armour, Business Manager Corrective Action Plan: District will adhere to internal control policies to ensure that the r...
Finding 2022-008 Lack of Internal Control over Activities Allowed or Unallowed and Allowable Costs/Cost Principles Name of Contact Person: Bart Mwarey, Superintendent, and Yodean Armour, Business Manager Corrective Action Plan: District will adhere to internal control policies to ensure that the regulations contained in 2 CFR 200 are followed. Proposed Completion Date: June 30, 2023
View Audit 56109
Finding 60099 (2022-003)
Material Weakness 2022
Dekalb County
IN
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.303
FINDING 2022-003 Contact Person Responsible for Corrective Action: Susan Sleeper Contact Phone Number: 260-925-2362 Views of Responsible Official: I concur with the finding. Description of Corrective Action Plan: New Internal Controls will be implemented, with review of the COIVD-19 annual report pr...
FINDING 2022-003 Contact Person Responsible for Corrective Action: Susan Sleeper Contact Phone Number: 260-925-2362 Views of Responsible Official: I concur with the finding. Description of Corrective Action Plan: New Internal Controls will be implemented, with review of the COIVD-19 annual report prior to submission with email correspondence kept as documentation. Anticipated Completion Date: 06/30/2023
View Audit 54438
California-Nevada Electrical Joint Apprenticeship & Training Trust Fd.
CA
Procurement, Suspension & Debarment Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking
Finding 2022-001 - Procurement Policy Management?s or Department?s Response: Management was unaware of the Uniform Guidance written policy requirements and agrees with the finding. View of Responsible Officials and Corrective Action: We are currently working on separate written policies specific...
Finding 2022-001 - Procurement Policy Management?s or Department?s Response: Management was unaware of the Uniform Guidance written policy requirements and agrees with the finding. View of Responsible Officials and Corrective Action: We are currently working on separate written policies specifically for federal awards to be in compliance with the Uniform Guidance. Our next quarterly Board of Trustees meeting is tentatively scheduled for September 6, 2023 at which time we plan on presenting and having the Board approve the policies to be implemented. Contact Information of Responsible Official: Christina Morris, Controller/Office Manager, and James Skinner, Executive Director. Implementation Date: September 7, 2023.
View Audit 55598
Finding 60093 (2022-001)
Material Weakness 2022
Prairiestar Health Center, Inc.
KS
Questioned Costs Allowable Costs / Cost Principles Period of Performance
During the 2022 audit of PrairieStar Health Center, Inc. our auditors found two instances of the PRF calculation being calculated incorrectly. The two instances were 1) having miscellaneous revenue adjustments in the actual calculation but not in the budget section of the lost revenue calculation a...
During the 2022 audit of PrairieStar Health Center, Inc. our auditors found two instances of the PRF calculation being calculated incorrectly. The two instances were 1) having miscellaneous revenue adjustments in the actual calculation but not in the budget section of the lost revenue calculation and 2) not being able to directly identify if the capital project was completed before the period of availability for period two which is December 31, 2021. This has resulted in a finding in the current year financial statements audit. Management has evaluated the finding and reviewed whether any funds need to be repaid and evaluated its controls around future provider relief reporting cycles. It has been determined that even with the two errors identified lost revenues would have been sufficient to obligate the entire award. Therefore, we have determined no repayment is necessary. If allowed in future provider relief reporting periods, PrairieStar will correct the misreporting. In addition, management will ensure adequate time to review the provider relief reporting prior to the submission deadline in order to catch these oversights. Shandi Stallman, Chief Financial Officer, is the party that has overall responsibility for this corrective action. The anticipated completion date is expected to be March 2023.
View Audit 55901 Questioned Costs: $1
Dogwood Manor Apartments, Inc.
TN
Allowable Costs / Cost Principles
Findings ? Federal Awards Program Findings Reference Number: 2022-002 Federal Agency: Department of Housing and Urban Development Federal Program: Supportive Housing for the Elderly CFDA Number: 14.157 Management?s response: Management concurs with the finding. Corrective Action Plan: Management ...
Findings ? Federal Awards Program Findings Reference Number: 2022-002 Federal Agency: Department of Housing and Urban Development Federal Program: Supportive Housing for the Elderly CFDA Number: 14.157 Management?s response: Management concurs with the finding. Corrective Action Plan: Management will reimburse Dogwood Manor for the amounts paid by Dogwood Manor incorrectly. Implementation Date: Immediately.
View Audit 55703
County of Siskiyou
CA
Questioned Costs Allowable Costs / Cost Principles Reporting
2022-002 Block Grants for Prevention and Treatment of Substance Abuse We recommend that the Department review the calculation used to allocate indirect costs to the program and verify that it is calculated correctly. Management?s Response: The County concurs with the recommendation. Responsible I...
2022-002 Block Grants for Prevention and Treatment of Substance Abuse We recommend that the Department review the calculation used to allocate indirect costs to the program and verify that it is calculated correctly. Management?s Response: The County concurs with the recommendation. Responsible Individual: Kristen Lackey, Project Coordinator Corrective Action Plan: We will review the indirect cost allocation process. Anticipated Completion Date: June 30, 2023
View Audit 56168 Questioned Costs: $1
Finding 60067 (2022-001)
Material Weakness 2022
Edmonds School District No. 15
WA
Questioned Costs Allowable Costs / Cost Principles Equipment & Real Property Management
"See Corrective Action Plan for chart/table"
"See Corrective Action Plan for chart/table"
View Audit 55482 Questioned Costs: $1
Finding 59969 (2022-001)
Significant Deficiency 2022
Town of Wareham
MA
Allowable Costs / Cost Principles Subrecipient Monitoring Reporting
CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Education The Town of Wareham, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Powers & Sullivan, LLC 100 ...
CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Education The Town of Wareham, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Powers & Sullivan, LLC 100 Quannapowitt Parkway, Suite 101 Wakefield, MA 01880 Audit period: July 1, 2021 through June 30, 2022 The finding from the June 30, 2022, schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. DEPARTMENT OF EDUCATION Passed through the Massachusetts Department of Elementary and Secondary Education Special Education Cluster Special Education Grants to States and Special Education Preschool Grants Federal Assistance Listing Numbers 84.027 and 84.173 Education Stabilization Fund Education Stabilization Fund Federal Assistance Listing Numbers 84.425C, 84.425D, and 84.425W 2022-001: Controls for Monitoring Payroll Charged to the Grants Compliance Requirement: Allowable Costs/Cost Principles Type of Finding: Compliance and Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal awards are expended only for allowable activities and that the costs of goods and services charged to Federal awards are allowable and in accordance with the applicable cost principles. Condition: Management has not established written guidelines and procedures outlining the time and effort reporting and documentation requirements that department heads must adhere with to ensure compliance with federal and state time and effort reporting requirements. Such guidelines and procedures should indicate under what circumstances semi-annual certifications and personnel activity reports (PARS) are required and should indicate due dates for when this information must be provided to the school business office. Management also has not adopted and implemented standardized forms for semi-annual certifications and PARS that include all data required by federal and state guidelines. Questioned Costs: None reported. Context: Payroll expenditures charged to the programs are required to be supported with documentation substantiating that the employees are eligible to be charged to the grant and that the payroll charged relates to time spent accomplishing grant objectives. This supporting documentation should be standardized and should include all required elements in accordance with Title 2 U.S. Code of Federal Regulations Part 225 Cost Principals for State, Local, and Indian Tribal Governments. The Town did not have an adequate system of internal controls in place to provide sufficient documentation to demonstrate compliance with federal and state time and effort reporting requirements in accordance with the provisions of Title 2 U.S. Code of Federal Regulations Part 225 Cost Principals for State, Local, and Indian Tribal Governments. Effect: The Town has not complied with the federal and state time and effort reporting requirements. Cause: Lack of documented policies, procedures and guidelines in place to ensure compliance with time and effort reporting requirements. Recommendation: Management should establish written guidelines and procedures outlining the time and effort reporting and documentation requirements that department heads must adhere with to ensure compliance with federal and state time and effort reporting requirements. Such guidelines and procedures should indicate under what circumstances semi-annual certifications and personnel activity reports (PARS) are required and should indicate due dates for when this information must be provided to the school business office. Management should also adopt and implement standardized forms for semi-annual certifications and PARS that include all data required by federal and state guidelines. Once the written guidelines and procedures have been established, training should be provided to ensure that the program managers fully understand the time and effort reporting requirements. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will establish written guidelines and procedures outlining the time and effort reporting and documentation requirements that department heads must adhere with to ensure compliance with federal and state time and effort reporting requirements. Such guidelines and procedures will indicate under what circumstances semi-annual certifications and personnel activity reports (PARS) are required and will indicate due dates for when this information must be provided to the school business office. Management will also adopt and implement standardized forms for semi-annual certifications and PARS that include all data required by federal and state guidelines. Once the written guidelines and procedures have been established, training will be provided to ensure that the program managers fully understand the time and effort reporting requirements. Management intends to implement these procedures in fiscal 2023. If the Oversight Agency has questions regarding this plan, please call Kristin Flynn, Director of Finance at Wareham Public Schools at 508-291-3500, or Derek Sullivan, Town Administrator at 508-291-3100. Sincerely yours, Kristin Flynn Director of Finance Wareham Public Schools Derek Sullivan Town Administrator Town of Wareham
View Audit 56635
Finding 59955 (2022-005)
Significant Deficiency 2022
Barbour County Board of Education
WV
Allowable Costs / Cost Principles School Nutrition Programs Procurement, Suspension & Debarment
CORRECTIVE ACTION PLAN FINDING # 2022-005 Title of Finding Expenditure Approval Contact Person Christina Mayle, Connie Mundy, Julie Bibey Anticipated Completion Date 4/01/2023 Corrective Action planned to be taken: The Board has developed procedures to ensure that all federal grant invoices ...
CORRECTIVE ACTION PLAN FINDING # 2022-005 Title of Finding Expenditure Approval Contact Person Christina Mayle, Connie Mundy, Julie Bibey Anticipated Completion Date 4/01/2023 Corrective Action planned to be taken: The Board has developed procedures to ensure that all federal grant invoices are approved by the appropriate director with signature and date before payment.
View Audit 56052
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