Corrective Action Plans

Finding 59757 (2022-002)

Significant Deficiency 2022

PA

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency

CORRECTIVE ACTION PLAN January 6, 2023 The Great Valley School District respectfully submits the following corrective action plan for the fiscal year ended June 30, 2022. Name and address of Independent Public Auditing Firm: Herbein & Company 2763 Century Blvd. Reading, PA 19601-2596 Audit Period: J...

CORRECTIVE ACTION PLAN January 6, 2023 The Great Valley School District respectfully submits the following corrective action plan for the fiscal year ended June 30, 2022. Name and address of Independent Public Auditing Firm: Herbein & Company 2763 Century Blvd. Reading, PA 19601-2596 Audit Period: July 1, 2021 - June 30, 2022 The findings from the June 30, 2022 schedule of findings are discussed below.Section III - Federal Awards Findings and Questioned Costs 2022-002 ALLOWABLE COSTS - SIGNIFICANT DEFICIENCY Federal Program Education Stabilization Fund ALN 84.425D - COVID-19 - Elementary Secondary School Emergency Relief Fund (ESSER II), contract #200-210168 ALN 84.425U - COVID-19 - Elementary Secondary School Emergency Relief Fund (ESSER III), contract #223-210168 Criteria In accordance with Uniform Guidance costs principles, the District is not allowed to charge costs to a grant that are reimbursed by another funding source. Condition The District charged 100% of the employer paid retirement cost to the grant, however, the Pennsylvania Department of Education reimburses the District 50% of those costs annually. As a result, the District is only permitted to charge 50% of retirement costs to the grants. Cause The District improperly charged twice the allowable retirement costs to the grant to the general ledger funding source code for the grants. Effect Unallowable costs were charged to the grants. The District subsequently identified allowable costs in this amount to charge to the grants to replace these unallowable costs. Questioned Costs ALN 84.425D, contract #200-210168 - $36,465 ALN 84.425U, contract #200-223168 - $3,736 Context 100% of the retirement costs for the salaries charged to the grants totaled $80,402. 50% of this was reimbursed by the Pennsylvania Department of Education and therefore $40,201 of the costs charged to the grants were unallowable. Repeat Finding No. Recommendation We recommend the District identify all funding streams and have a process in place to ensure that allowable costs are only charged to one funding stream applying subsidy stream payments first. There should also be a procedure in place to have a person independent of report preparation review cost report and underlying expenditures. Action Plan This grant has not been closed and funds are still being expended. Therefore, final reporting to Pennsylvania Department of Education (Department) will not be affected and the District will not have to reimburse the Department for any unallowable costs. All corrections have been processed with allowable costs meeting Uniform Guidance cost principles. The business office staff along with the grant coordinator have also implemented an additional process with the set-up of recurring journal entries for only allowable retirement costs to be charged to the funding stream and monthly review of grant status. Also, an additional role has been included to review monthly grant expenditures compared to budget. Anticipated Completion Date Action plan fully implemented as of report date. If the Department of Education has questions regarding this plan, please contact Charles E. Peterson, Jr. at 610-889-2125, extension 52123 or via email at cpeterson@gvsd.org. Sincerely yours, Charles E. Peterson, Jr. Director of Business Affairs

View Audit 55147 Questioned Costs: $1

Finding 59726 (2022-002)

Material Weakness 2022

Black Hills Works, Inc.

SD

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

Responsible Individuals: Mary R. Duncan, CPA, CGMA, Chief Financial Officer Corrective Action Plan: The Organization has implemented practices for timely account reconciliations and oversight review of those reconciliations. Appropriate adjustments will be made during the fiscal year and the year-en...

Responsible Individuals: Mary R. Duncan, CPA, CGMA, Chief Financial Officer Corrective Action Plan: The Organization has implemented practices for timely account reconciliations and oversight review of those reconciliations. Appropriate adjustments will be made during the fiscal year and the year-end close by the Organization. Anticipated Completion Date: Current fiscal year 2022, as CFO was hired in October 2021.

View Audit 55122

Finding 59709 (2022-001)

Material Weakness 2022

Hanover Community School Corporation

IN

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

FINDING 2022-001 Contact Person Responsible for Corrective Action: Adam C. Minth, Assistant Superintendent Contact Phone Number: 219-374-3504 Views of Responsible Official: The school corporation concurs with the finding and will be implementing corrective procedures by the end of this fiscal year. ...

FINDING 2022-001 Contact Person Responsible for Corrective Action: Adam C. Minth, Assistant Superintendent Contact Phone Number: 219-374-3504 Views of Responsible Official: The school corporation concurs with the finding and will be implementing corrective procedures by the end of this fiscal year. Description of Corrective Action Plan: The Corporation Treasurer and the Assistant Superintendent of Business and Operations are going to perform an analysis on the identified employee who is currently splitting her duties between the Child Nutrition Cluster and other non-federal duties. The analysis will be used to determine what percentage of her workload is directly related to the Child Nutrition Cluster, and what percentage is directly related to non-federal duties. Once the analysis has been completed, the Assistant Superintendent of Business and Operations will direct the Payroll Specialist in regard to what percentage of her pay should go to the Child Nutrition Cluster, and what percentage should go to the Operations Fund. Anticipated Completion Date: 4/30/2023

View Audit 50200 Questioned Costs: $1

Finding 59702 (2022-001)

Material Weakness 2022

Summitstone Health Partners

CO

Questioned Costs Allowable Costs / Cost Principles Eligibility

The following action items are currently being put into place by the People, Culture & Learning Department: -Reviewing and updating policies, procedures, and language in the Employee Handbook that meets the requirements of the Colorado Healthy Families Workplace Act -Communicate and train supervisor...

The following action items are currently being put into place by the People, Culture & Learning Department: -Reviewing and updating policies, procedures, and language in the Employee Handbook that meets the requirements of the Colorado Healthy Families Workplace Act -Communicate and train supervisors and managers on the updated policies, procedures, and language including the requirement for supervisors to be aware of the employee?s use of the specific leave codes and ensuring the leave code is being used appropriately before approving timecards -Implementing a new HRIS/Payroll system that will require justification/documentation from the employee for specific paid leave codes such as use of Extended Leave Bank or COVID. CLIENT RESPONSIBLE PARTY: Jaime Engle, Director of Total Rewards and HR Operations COMPLETION DATE: August 1, 2023 with implementation of ADP payroll system

View Audit 55410 Questioned Costs: $1

Finding 59655 (2022-001)

Material Weakness 2022

Advocate Aurora Health, Inc.

IL

Allowable Costs / Cost Principles Subrecipient Monitoring Reporting § 200.303

Finding 2022-001 Activities Allowed or Unallowed and Allowable Costs/Cost Principles A material weakness in internal control over compliance was issued related to activities allowed or unallowed and allowable costs/cost principles for the R&D Cluster grant agreements of Advocate Aurora Health (the ...

Finding 2022-001 Activities Allowed or Unallowed and Allowable Costs/Cost Principles A material weakness in internal control over compliance was issued related to activities allowed or unallowed and allowable costs/cost principles for the R&D Cluster grant agreements of Advocate Aurora Health (the Organization). Charges of salaries and wages to the R&D Cluster were not consistently reviewed by a knowledgeable individual or not certified timely. In addition, certain individuals? effort certification did not account for 100% of their effort (R&D and institutional). This is a repeat finding (2021-002). The Office of Sponsored Research (OSR) committed in the 2020 Corrective Action Plan to implement a paper format effort certification process beginning March 2022. This process was fully implemented by the end of fiscal 2022. Also in 2022, Advocate Aurora Research Institute employees were transferred and integrated under one financial system. The integration of this system supports the monitoring of 100% of total effort. The OSR will also continue to utilize a paper effort certification process. The OSR team will generate effort certification form, distribute the effort certification form to the appropriate team member for manual or electronic signature and obtain a secondary approval signature from an individual who has first-hand knowledge of the team member's activities. All completed effort certification forms will be verified and initialed by a third individual. Effort certification logs will be maintained to ensure that all effort certifications are completed within 30 days. Completed effort certification forms will be maintained within OSR. Sarah Long, Director Sponsored Research, is responsible for this Corrective Action Plan.

View Audit 55776

Finding 59624 (2022-002)

Significant Deficiency 2022

Educare of Omaha, Inc.

NE

Allowable Costs / Cost Principles § 200.303

Condition: Internal controls over the payroll transaction cycle were not operating effectively in that payroll was being processed without proper review and approval of employee timecards being performed by supervisors. Management is responsible for compliance with the requirements referred to abov...

Condition: Internal controls over the payroll transaction cycle were not operating effectively in that payroll was being processed without proper review and approval of employee timecards being performed by supervisors. Management is responsible for compliance with the requirements referred to above and for the design, implementation, and maintenance of effective internal control over compliance with the requirements of laws, statutes, regulations, rules and provisions of contracts or grant agreements applicable to the Organization?s federal programs. In testing payroll transactions for compliance, we identified instances of employees? timecards lacking approval from supervisors prior to their hours being charged to the federal program. Planned Corrective Action: Management has now developed a ?Timecards Not Approved? query report within ADP, which the Controller will run two days prior to payroll submission. This query will be provided to the Operations Director and Fiscal Services Director. If the query reflects instances of non-timecard approval, the applicable supervisor(s) will be contacted to ensure the timecard is approved before payroll is submitted. Contact Person: Mark Swanson, Fiscal Services Director Anticipated Completion Date: July 31, 2023

View Audit 55804

Finding 59616 (2022-002)

Significant Deficiency 2022

Fairbanks Native Association

AK

Allowable Costs / Cost Principles Procurement, Suspension & Debarment Significant Deficiency

Finding 2022-002 Lack of Internal Control over Activities Allowed or Unallowed and Allowable Costs/Cost Principles Name of Contact Person: Duane Hoskins, Director of Finance Corrective Action Plan: In order to improve internal control over expenditures made by credit cards, while still maintaining...

Finding 2022-002 Lack of Internal Control over Activities Allowed or Unallowed and Allowable Costs/Cost Principles Name of Contact Person: Duane Hoskins, Director of Finance Corrective Action Plan: In order to improve internal control over expenditures made by credit cards, while still maintaining a convenient and efficient system for small dollar and online purchases, Fairbanks Native Association adopted a Purchase Card system in June of 2022. A Purchase Card policy which will be put in place which will require supporting purchase documentation and Program Director approval. Proposed Completion Date: December 31, 2022

View Audit 55098

Finding 59514 (2022-001)

Significant Deficiency 2022

Boys and Girls Clubs of the Kenai Peninsula

AK

Allowable Costs / Cost Principles § 200.303

Financial Statement Finding: 2022-001 ? Significant Deficiency in Internal Control over Financial Reporting and Compliance ? Payroll Allocations Name and Contact Person: Shanette Wik, Chief Executive Officer 907-283-2682 swik@bgckp.com Corrective Action: The Organization has taken steps to...

Financial Statement Finding: 2022-001 ? Significant Deficiency in Internal Control over Financial Reporting and Compliance ? Payroll Allocations Name and Contact Person: Shanette Wik, Chief Executive Officer 907-283-2682 swik@bgckp.com Corrective Action: The Organization has taken steps to utilize a new payroll system to help address issues and reduce issues with the allocation of employee wages and the processing of payroll. Proposed Completion Date: March 1, 2023

View Audit 55387

Finding 59508 (2022-001)

Significant Deficiency 2022

Southern Lyon County Usd #252

KS

Allowable Costs / Cost Principles

Finding 2022-001: Charges to credit card statements were reconciled weeks and some- time months after the statements had been received. Contact Person: Board Clerk Dedra Stutesman Corrective Action: The District has changed the person responsible for the reconciliations during the year end and by ...

Finding 2022-001: Charges to credit card statements were reconciled weeks and some- time months after the statements had been received. Contact Person: Board Clerk Dedra Stutesman Corrective Action: The District has changed the person responsible for the reconciliations during the year end and by year end reconciliations were done timely

View Audit 55383

Finding 59446 (2022-005)

Material Weakness 2022

Washburn Center for Children

MN

Allowable Costs / Cost Principles § 200.430

Federal Agency Name: Department of Health and Human Services Program Name: Block Grants for Community Mental Health Services CFDA # 93.958 Finding Summary: Our internal control process is properly designed to approve and calculate the payroll expenses and allocation of time to the program, but we d...

Federal Agency Name: Department of Health and Human Services Program Name: Block Grants for Community Mental Health Services CFDA # 93.958 Finding Summary: Our internal control process is properly designed to approve and calculate the payroll expenses and allocation of time to the program, but we did not maintain support for a true up for actual time spent on the program compared to the budget. Responsible Individuals: Mohamed Omar, MBA, MS, Chief Administrative Officer Corrective Action Plan: The program manager will review and approve the level of effort contributed to the program by the employees. Formal documentation providing the support for a true up of actual time spent on the program compared to the budget will be maintained. Anticipated Completion Date: December 2023

View Audit 56457

Finding 59445 (2022-004)

Material Weakness 2022

Washburn Center for Children

MN

Allowable Costs / Cost Principles Cash Management Material Weakness § 200.303

Federal Agency Name: Department of Health and Human Services Program Name: Block Grants for Community Mental Health Services CFDA # 93.958 Finding Summary: There was no formal documentation of review of wage rates for eight employees selected for testing. There was no formal documented review for t...

Federal Agency Name: Department of Health and Human Services Program Name: Block Grants for Community Mental Health Services CFDA # 93.958 Finding Summary: There was no formal documentation of review of wage rates for eight employees selected for testing. There was no formal documented review for the calculation of indirect costs submitted for reimbursement for four months selected for testing. There was no formal documented review for seven reimbursements requests selected for testing. Washburn Center has designed internal controls over these areas; however, the controls were not formally documented. Responsible Individuals: Mohamed Omar, MBA, MS, Chief Administrative Officer Corrective Action Plan: Management will review the current active review process and implement a formal documentation of the review including the appropriate level of management sign off and date of review on the supporting documentation. Anticipated Completion Date: December 2023

View Audit 56457

Finding 59444 (2022-001)

Significant Deficiency 2022

Arukah Institute of Healing, Inc.

IL

Allowable Costs / Cost Principles Significant Deficiency

The root cause of the above finding involved the misunderstanding by fiscal personnel that the entire 10% de minim is of each grant must be expended by the close of the fiscal year even though the grant period did not align with the organization's fiscal year. Arukah concluded that since the grant p...

The root cause of the above finding involved the misunderstanding by fiscal personnel that the entire 10% de minim is of each grant must be expended by the close of the fiscal year even though the grant period did not align with the organization's fiscal year. Arukah concluded that since the grant period was still in process, Arukah had until the end of the grant period to charge precisely 10%. Arukah recognizes after this assessment that this is not in total compliance. Arukah's proposed corrective action plan is to have the CFO include in the procedure a tracking system to ensure cost allocation of exactly 10% de minimis of modified total direct costs at quarterly intervals of the fiscal year. Preventative actions include assessing the application of 10 percent de minimis indirect cost rate to all grants at each month's close as part of our checklist. This process will begin from October 2023 and will be completed by the agency's CFO and reviewed by the agency's CEO.

View Audit 55915

Finding 59443 (2022-002)

Significant Deficiency 2022

Centro Cultural Mexicano

WA

Questioned Costs Allowable Costs / Cost Principles

Contact Person(s): Angie Hinojos, Executive Director Corrective action planned: We will change to a payroll system provider that has the infrastructure needed to supply us with the reports that we need in a timely manner. Anticipated completion date: 12/31/2023

View Audit 55262 Questioned Costs: $1

Finding 59429 (2022-001)

Significant Deficiency 2022

West Chicago Elementary School - District 33

IL

Questioned Costs Allowable Costs / Cost Principles

The District will implement a process to more thoroughly review grant expenditures before they are submitted on the expenditure report.

View Audit 55161 Questioned Costs: $1

Finding 59422 (2022-002)

Significant Deficiency 2022

Community Action Against Rape Dba Signs of Hope

NV

Allowable Costs / Cost Principles

Name of Contact Person: Kim Small, Chief Executive Officer Corrective Action: Signs of HOPE agrees with the recommendation. Signs of HOPE will implement controls to ensure all disbursements have appropriate supporting documentation. Management will provide additional resources to monitor compliance ...

Name of Contact Person: Kim Small, Chief Executive Officer Corrective Action: Signs of HOPE agrees with the recommendation. Signs of HOPE will implement controls to ensure all disbursements have appropriate supporting documentation. Management will provide additional resources to monitor compliance will all policies and procedures. Completion Date: June 30, 2023

View Audit 54373

Finding 59405 (2022-005)

Material Weakness 2022

State of New Hampshire

NH

Subrecipient Monitoring Matching / Level of Effort / Earmarking Special Tests & Provisions § 200.303

Quarterly Reporting The State concurs in part with the condition and recommendation. A unique challenge with ERA reporting has been changes in the U.S. Treasury portal for that program, which have impacted the State?s ability to download and provide copies of past reports that have been submitted. I...

Quarterly Reporting The State concurs in part with the condition and recommendation. A unique challenge with ERA reporting has been changes in the U.S. Treasury portal for that program, which have impacted the State?s ability to download and provide copies of past reports that have been submitted. In addition, this issue in the reporting portal has been inconsistent, as some previously submitted reports were made accessible by Treasury, while others were not, which resulted in the State being able to access some requisite materials but not others. The State did not have documented procedures to ?pull down? copies of reports it had submitted to Treasury because the State has otherwise been able to rely on access to its previously submitted reports within reporting portals in order to enable the testing required during audit for the relevant periods. Meaning, in the State?s experience with COVID-19 related federal funds reporting, it has been able to access and download past reports for purposes of audit. However, also noted above is that the Treasury portal was recently revised and updated to allow for accessing previously submitted ERA reports that were not otherwise available (the communication from Treasury acknowledging this change was provided by the State). However, the reporting portal change did not take place in time for the State?s auditors to reasonably conduct the necessary testing. The State did provide the data and materials it reported to Treasury for the relevant periods, but auditors were unable to test and validate that data because the State could not access and provide a copy of what was actually uploaded into the portal. Nevertheless, to avoid any such potential issues in the future, the State has already implemented a procedure that involves downloading copies of reports as soon as they are submitted and taking screenshots of portions of the portal where perceived necessary to support what the State has submitted to Treasury. This updated procedure will be memorialized in the program?s transaction processing memo during its next update. Monthly Reporting The State concurs in part but has already implemented related corrective action in line with the recommendation above. The State would also like to note that as part of the ERA reallocation process U.S. Treasury has relied on both quarterly and monthly reporting, and that the State has continued to engage in thorough monitoring of its subrecipient and receives regular reports from that subrecipient, including weekly, biweekly, and quarterly data, which also includes quality control reports. This is inclusive of the monthly reports that were required by U.S. Treasury at one time but no longer are. The State reviews and then discusses reports received at standing, calendared, weekly meetings with the subrecipient and often engages in e-mail correspondence concerning those reports, especially if any questions concerning the data provided arise. However, the State has acknowledged that its documentation of those weekly conversations needed to be more formally memorialized. During the current fiscal year, the State began providing agendas and summaries of topics discussed during the weekly check-ins and will ensure that the program?s transaction processing memo adequately documents this requirement and procedure. The very nature of this program and U.S. Treasury?s facilitation of it has required the State and its subrecipient to stay in close contact, make regular decisions on strategies and policies within the program, and closely consider data relative to it. Anticipated Completion Date Quarterly reporting - Corrective action relative to acquisition of submitted federal reports has already been implemented and this revised procedure will be memorialized in the transaction processing memo for the program during its next update in Q1 2023. Monthly Repotting - Corrective action relative to documentation of weekly meetings was already complete as of the State?s response to this finding, and the State will ensure that the transaction processing memo for the program reflects these measures during its next update in Q1 2023. Contact Person Chase Hagaman, Lisa Cota-Robles, and Emily Larson

View Audit 49723

Finding 59399 (2022-002)

Significant Deficiency 2022

State of New Hampshire

NH

Subrecipient Monitoring Reporting Allowable Costs / Cost Principles § 200.303 § 200.502 § 200.510

Views of Responsible Officials The Department of Administrative Services (DAS) concurs. Financial management of individual federal awards is decentralized throughout state agencies which centralizes annually in the culmination of the State?s SEFA. During this process, each agency is required to com...

Views of Responsible Officials The Department of Administrative Services (DAS) concurs. Financial management of individual federal awards is decentralized throughout state agencies which centralizes annually in the culmination of the State?s SEFA. During this process, each agency is required to complete a standardized SEFA analysis and reconciliation tool for review by the DAS prior to the incorporation of the data into the State?s SEFA. This process also includes an annual Single Audit training and update session organized by the DAS. Additionally, the DAS notes all contracts, including subawards, entered by state agencies over a designated threshold are required to be authorized by the State?s Legislative Fiscal Committee and the Governor and Executive Council. The DAS will examine each of these processes to identify additional control activities to improve the accuracy and completeness of the pass through element of the SEFA. Anticipated Completion Date: April 30, 2024 Contact: Steven Giovinelli, Federal Grants and Cost Allocation Administrator, Department of Administrative Services

View Audit 49723

Finding 59363 (2022-003)

Material Weakness 2022

School Town of Munster

IN

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

Contact Person Responsible for Corrective Action: Jessica Espinoza Contact Phone Number: (219) 836-9111 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We currently only have one employee who is partially paid through the federal lunch program. Movin...

Contact Person Responsible for Corrective Action: Jessica Espinoza Contact Phone Number: (219) 836-9111 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We currently only have one employee who is partially paid through the federal lunch program. Moving forward, the employee will be keeping a log of the daily start and end time working on food service. These times will be entered into her timecard as a foodservice event. The supervisor will review the time card. This will ensure that she is only being paid with federal lunch funds while she is working on food service. Also, a grant distribution payroll report for all foodservice employees is signed off on by the Director of Operations after each payroll, verifying the amounts expended from the foodservice fund. Anticipated Completion Date: To be completed by the next payroll dated March 3, 2023.

View Audit 55071 Questioned Costs: $1

Finding 59321 (2022-005)

Significant Deficiency 2022

Arizona Theatre Company

AZ

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking

The Organization has no prior history of Federal funds, and received notice of emergency, COVID relief funds in July of the audit year. There was no prior need to have written policies and no realistic opportunity to develop written policies with respect to 2 CFR 200, Subparts D and E in the given c...

The Organization has no prior history of Federal funds, and received notice of emergency, COVID relief funds in July of the audit year. There was no prior need to have written policies and no realistic opportunity to develop written policies with respect to 2 CFR 200, Subparts D and E in the given circumstances. The Organization agrees with the finding, and will allocate staff resources to document policies and procedures related to compliance with Federal funding regulations as needed in the future.

View Audit 50356

Finding 59304 (2022-002)

Significant Deficiency 2022

Tri-County Senior Citizens and Housing, Inc.

CO

HUD Housing Programs Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303

Finding 2022-002:Section 8 Project-Based Cluster Federal Assistance Number: 14.182 and 14.195 U.S. Department of Housing and Urban Development Compliance Requirements: Cash Management, Eligibility, Reporting Type of finding: Internal Control Over Compliance (significant deficiency) Reco...

Finding 2022-002:Section 8 Project-Based Cluster Federal Assistance Number: 14.182 and 14.195 U.S. Department of Housing and Urban Development Compliance Requirements: Cash Management, Eligibility, Reporting Type of finding: Internal Control Over Compliance (significant deficiency) Recommendation: The Organization should strengthen its internal controls with adopted policies and procedures to ensure a review process is established through adequate segregation of duties. The Organization should consider assessing and realigning the duties and responsibilities of administrative staff allowing the administrator to act in a more supervisory position. Action Taken: This is not a "non-compliance" finding, however, management and the Board understand that internal controls and best management practices need to be strengthened. Management will review job descriptions and evaluate the number of staff needed to strengthen internal controls. Policies and procedures will be reviewed and adopted to segregate duties for best management practices in internal controls given the size of the organization we are. If the U.S. Department of Housing and Urban Development have questions regarding this plan, please call the responsible party at (719) 852-5778. Sincerely yours, Karla Shriver Managing Board Member Tri-County Senior Citizens and Housing, Inc.

View Audit 51940

Finding 59290 (2022-003)

Significant Deficiency 2022

Delta Research and Educational Foundation

DC

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

Views of Responsible Officials: As of March 2023, we have implemented timesheet and work tracking for all employees and contractors receiving compensation from the Foundation. The timesheets have been enhanced to show the task completed. Each timesheet is reviewed, signed and dated by the Executive ...

Views of Responsible Officials: As of March 2023, we have implemented timesheet and work tracking for all employees and contractors receiving compensation from the Foundation. The timesheets have been enhanced to show the task completed. Each timesheet is reviewed, signed and dated by the Executive Director.

View Audit 55632

Finding 59287 (2022-002)

Significant Deficiency 2022

Synergistic Hawaii Agriculture Council

HI

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.305

The primary recipient of cash advanced under the SCRI program was the USDA Agricultural Research Service (ARS). The USDA-ARS Trust agreement with SHAC allowed for advancement of funds to the Federal agency so they could hire staff under their contracting agreements with the Department of Energy?s OR...

The primary recipient of cash advanced under the SCRI program was the USDA Agricultural Research Service (ARS). The USDA-ARS Trust agreement with SHAC allowed for advancement of funds to the Federal agency so they could hire staff under their contracting agreements with the Department of Energy?s ORISE program. Funds are required up front for ORISE hiring contracts. USDA-ARS manages the risk by portioning out payments to ORISE so funds can be suspended upon unsatisfactory performance. Secondarily, cash advances were also made to the Land Grant University Subawardees for similar hiring and supply procurement reasons at the start of the grant. Due to extreme labor shortages caused by post-pandemic issues with available staffing, some positions remained unfilled for longer than expected, creating a discrepancy in expected expenses. This issue has been resolved. All Subawardee contracts were transitioned to a cost-reimbursement basis in the 2023-24 grant period. SHAC will ensure proper reporting of expenditures in a timely manner from its Subawardees through timely pursuit of invoices from University sponsored program offices. Relevant Personnel details: Mike Miyahira, Accountant, mike@shachawaii.org, Ph 808-987-8438 Suzanne Shriner, Executive Director, suzanne@shachawaii.org, Ph 808-365-9041

View Audit 55006

Finding 59278 (2022-002)

Significant Deficiency 2022

Los Angeles Education Partnership

CA

Allowable Costs / Cost Principles HUD Housing Programs

May 5, 2023 Los Angeles Education Pannership (LAEP) Co1Tective Action Plan for the year ended June 30. 2022 Fincling 2022-001 Condition: LAEP does not have a robust year-end financial sratemenr close process that results in the financial statemenrs being closed accurately and timely. In addition, LA...

May 5, 2023 Los Angeles Education Pannership (LAEP) Co1Tective Action Plan for the year ended June 30. 2022 Fincling 2022-001 Condition: LAEP does not have a robust year-end financial sratemenr close process that results in the financial statemenrs being closed accurately and timely. In addition, LAEP had difficulty prepa1ing an accurate Schedule of Expenditures of Federal Awards. Auditee Response: Concur Co1Tective Action Plan: 1. LAEP will require Finance staff to attend training on recognition. measurement. and presentation of revenue as well as provide on-going training on all policies and procedures. 2. The Accounting Manual will be updated to include a step-by-step financial sratement close process and Management will require Finance staff to follow the procedures diligenrly. A year-end review of all accounts will also be pe1fo1med. 3. Another Sr. Accountant was hired on May l '1, 2023, to free up the workload of the Director of Finance. In addition, LAEP has temporarily augmented its staff by hiring a fo1mer consultant to assist with training. year-end closing. and audit process. 4. LAEP will implement controls to ensure accuracy and completeness of the Schedule ofExpendinires of Federal Awards. Management will be aware of all Federal awards received and expended. their source. and their compliance requiremenrs. LAEP will also ensure that accounting/reconciliation of SEF A will be perfo1med and reviewed prior to audit col1ll1lencement. Projected Completion Dare: October 31 , 2023 Contact Person Responsible for Co1Tecrive Action: Director of Finance Phone: 213 .622.5237 ext. 255 Finding 2022-002 Condition: LAEP did not comply with federal requirements at the bi-weekly payroll level. Not all the documentation supporting the salmy expense charged to the federal award for ce1tain employees was maintained. Auditee Response: Concur Co1Tective Action Plan: LAEP encountered significant delay in the implementation of a new payroll processing software, hence, this repeat finding. LAEP has since trm1sitionecl from Gusto to Paylocity effective its March 3ot11, 2023 payroll. This new system has automated the process of tracking approvals, real time audit trail, coITect sala1y allocations with proper documentation supp01t within the software. Projected Completion Date: Completed March 2023 Contact Person Responsible for Co1rnctive Action: Director of Finance Phone: 213 .622.5237 ext. 255

View Audit 54677

Finding 59273 (2022-001)

Material Weakness 2022

Spokane Housing Authority

WA

HUD Housing Programs Subrecipient Monitoring Allowable Costs / Cost Principles

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Spokane Housing Authority January 1, 2022 through December 31, 2022 This schedule presents the corrective action planned by the Housing Authority for findings reported in this report in accordance with Title 2 U.S. Code of Federal R...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Spokane Housing Authority January 1, 2022 through December 31, 2022 This schedule presents the corrective action planned by the Housing Authority for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2022-01 Finding caption: The Housing Authority had inadequate internal controls for ensuring compliance with Housing Quality Standards enforcement requirements of its Housing Voucher Cluster program. Name, address, and telephone of Housing Authority contact person: Kathy Clark, Finance Director 25 W. Nora Avenue Spokane, WA 99205 (509) 252-7109 Corrective action the auditee plans to take in response to the finding: Spokane Housing Authority acknowledges the above reference finding. Although personnel responsible for conducting the HQS inspections and ensuring owners corrected the cited life-threatening deficiencies were trained on policy and procedure, SHA did not establish the internal controls to ensure proper follow-up was made. In September 2022, SHA, established a Housing Support Specialist position, which will log life-threatening HQS deficiencies as documented on the HQS inspector?s reports daily and follow-up with the landlord within the 24-hour timeframe to ensure that repairs have been addressed and completed. If repairs have been made pursuant to the directive given by the inspector, then a letter will be sent to the landlord and tenant indicating that the 24-hour hazards have been fixed. If the landlord fails to comply within the 24-hour timeframe, then the unit fails, and a Notice of Termination of HAP letter will be sent to the landlord and tenant. SHA will work with the tenant to start the process of locating a new unit that passes HQS. The log of deficiencies will be reviewed by the Inspections Coordinator regularly as an additional internal control. Anticipated date to complete the corrective action: January 1, 2023

View Audit 54676

Finding 59221 (2022-002)

Significant Deficiency 2022

Kipp North Philadelphia Charter School

PA

Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.303

U.S. Department of Education KIPP North Philadelphia Charter School respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The find...

U.S. Department of Education KIPP North Philadelphia Charter School respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Education 2022-002 Education Stabilization Fund: 84.425D Elementary and Secondary School Emergency Relief (ESSER) Fund Recommendation: To ensure timeliness and accountability with the required reporting to the Pennsylvania Department of Education, we recommend management review and update procedures to establish consistent preparation, review, and submission of all program reports by the required deadline. Such controls would ensure timely and accurate reporting being produced and optimum cash flow management. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. Action taken in response to finding: The team began expanding to close the capacity gaps. A public grants manager was added in April 2022. Additionally, the team began recruiting for a Controller. This role will be onboarding in spring 2023. In addition to the new roles, the Controller will be tasked with reviewing policies and procedures and identifying opportunities to improve efficiencies. Name of the contact person responsible for corrective action: Natalie Wiltshire, Chief Operating Officer ? Phone: 215-294-8596 Email: nwiltshire@kippphiladelphia.org Planned completion date for corrective action plan: 09/30/2023 If the U.S. Department of Education has questions regarding this plan, please contact Natalie Wiltshire at 215-294-8596.

View Audit 56146

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