Corrective Action Plans

Finding 59139 (2022-003)

None 2022

CA

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

Finding 2022-003: Federal Grants Procedures Manual (Uniform Guidance Compliance) The Chief Executive Officer, Administrative Officer will work with the Accounting Officer to implement the Uniform Guidance procurement requirements as issued by the Office of Management and Budget (OMB). We will also h...

Finding 2022-003: Federal Grants Procedures Manual (Uniform Guidance Compliance) The Chief Executive Officer, Administrative Officer will work with the Accounting Officer to implement the Uniform Guidance procurement requirements as issued by the Office of Management and Budget (OMB). We will also have the process reviewed by a qualified public accountant to make sure it complies with the regulations set forth. To address these findings and ensure compliance with Title 2 requirements, Habitat for Humanity Yuba/Sutter will implement the following corrective action plan: 1. Operationalize the Grants Management Standards ? Habitat for Humanity Yuba/Sutter will conduct a comprehensive review of its current grants management policies and procedures to identify any gaps or deficiencies in compliance with Title 2 requirements. ? The organization will update its grants management policies and procedures to align with Title 2 regulations, including documentation requirements, financial management, reporting, and record keeping. ? Habitat for Humanity Yuba/Sutter will provide training and resources to its staff involved in grants management to ensure they are knowledgeable about the updated policies and procedures. ? The organization will establish a system for ongoing monitoring and internal audits to ensure compliance with grants management standards, and make necessary adjustments as needed. 2. Establish a Robust Marketplace of Modern Solutions ? Habitat for Humanity Yuba/Sutter will conduct a thorough review of its current marketplace of solutions, including vendors, software, and technologies used in its operations. ? The organization will identify opportunities to modernize its systems and processes to enhance efficiency, streamline operations, and ensure compliance with Title 2 requirements. ? Habitat for Humanity Yuba/Sutter will develop a plan to implement modern solutions, including budgeting, procurement, and implementation timelines. ? The organization will establish a process for ongoing evaluation and monitoring of the effectiveness of the modern solutions implemented, and make necessary adjustments as needed. 3. Manage Risk ? Habitat for Humanity Yuba/Sutter will conduct a comprehensive risk assessment to identify potential risks associated with grants management and compliance with Title 2 requirements. ? The organization will develop and implement risk mitigation strategies, including internal controls, monitoring mechanisms, and contingency plans. ? Habitat for Humanity Yuba/Sutter will establish a system for ongoing risk management, including regular risk assessments and reviews, and updates to risk mitigation strategies as needed. ? The organization will ensure that all staff involved in grants management are aware of the risk mitigation strategies and trained on how to implement them effectively. 4. Achieve Program Goals and Objectives ? Habitat for Humanity Yuba/Sutter will review and align its program goals and objectives with the requirements of Title 2. ? The organization will develop a comprehensive plan to ensure that its programs are designed, implemented, and evaluated in accordance with Title 2 guidelines, including outcome measurement, data collection, and reporting. ? Habitat for Humanity Yuba/Sutter will establish regular monitoring and reporting mechanisms to track progress towards program goals and ensure compliance with Title 2 requirements. ? The organization will provide training and resources to its staff involved in program management to ensure they are knowledgeable about the updated program goals and objectives and the requirements of Title 2.

View Audit 55974

Finding 59073 (2022-001)

Material Weakness 2022

University of Kansas School of Medicine - Wichita Mpa

KS

Allowable Costs / Cost Principles Program Income Internal Control / Segregation of Duties

Ms. Lehmer, In response to Finding 2022-001 Program Income: Control, Tracking, and Allocation Method as identified with the fiscal year 2022 audit, the University of Kansas School of Medicine-Wichita Medical Practice Association has implemented the following as of July 1, 2022, to remedy the findin...

Ms. Lehmer, In response to Finding 2022-001 Program Income: Control, Tracking, and Allocation Method as identified with the fiscal year 2022 audit, the University of Kansas School of Medicine-Wichita Medical Practice Association has implemented the following as of July 1, 2022, to remedy the finding. 1. Established a program income department/fund to track program income and expense for each Ryan White Grant C and D: Program Income Ryan White Part C-620204, Program Income Ryan White Part D-620205. 2. 340B Program Income recorded 100% as Program Income Ryan White Part C, per requirement for HHS Awards, 45 CFR part 75.307. Sheila Norris, Director of Finance, will serve as the contact person in regard to this corrective action plan. We hope these changes will sufficiently address Finding 2022-001 Program Income: Control, Tracking, and Allocation Method. Please let me know if additional action is required. Sincerely, L. Aaron Ryan, RN, MBA, FACMPE Executive Director University of Kansas School of Medicine - Wichita Medical Practice Association

View Audit 54516

Finding 59066 (2022-003)

Significant Deficiency 2022

Amarillo College

TX

Period of Performance Allowable Costs / Cost Principles Reporting

Program: COVID-19 Education Stabilization Fund ALN 84.425F Higher Education Emergency Relief Fund ? Institutional Portion Compliance Requirement: Period of Performance Condition: The quarterly reports reflect $4.6 million in expenditures for debt forgiveness that was for institutional debt bef...

Program: COVID-19 Education Stabilization Fund ALN 84.425F Higher Education Emergency Relief Fund ? Institutional Portion Compliance Requirement: Period of Performance Condition: The quarterly reports reflect $4.6 million in expenditures for debt forgiveness that was for institutional debt before March 13, 2020. These expenditures were not in compliance with the period of performance. Criteria: Pursuant to 2022 Compliance Supplement ESF Section 2 III Reporting, the College is to file quarterly reports to reflect expenditures of that quarter by purpose for expenditure within the period of performance. Cause: The College was not aware of the grant?s period of performance. On September 23, 2022, the College was asked to contact the Department of Education for guidance and clarification on debt forgiveness being outside the period of performance for $4.6 million of $6.5 million in debt forgiveness expenditures or obtain a waiver allowing expenditures prior to March 13, 2020. The College?s request for a waiver was denied on November 29, 2022. However, the Department of Education gave written approval to the College to apply invoices for expenditures that are within the grant guidelines and period of performance to replace the disallowed portion of the debt forgiveness that was before March 13, 2020. As the approval was obtained prior to presentation to the Board of Regents for approval, the reclassified expenditures were considered in the compliance testwork and were within the grant guidelines. Amended reports reflecting expenditures by the updated purpose need to be filed with the Department of Education. Effect: The College could be asked to return funding if expenditures are viewed as out of compliance with the period of performance. Context: The College originally applied funds to debt forgiveness in which $1.9 million was within the period of performance and $4.6 million that was outside the period of performance. The debt forgiveness waiver was not approved by the Department of Education for items before March 13, 2020, due to the Department of Education viewing these as recruiting expenditures. The Department of Education gave written approval to the College to amend reports with expenditures that were applicable under the grant guidelines. The quarterly reports reflected only debt forgiveness and have not been amended to reflect accurate expenditures for the period of performance. Questioned Cost: None due to the Department of Education?s approval to file amended reports and exchange disallowed costs with allowable expenditures. Repeat Finding: No Recommendation: The College needs to ensure they understand high-risk grant requirements by reviewing the compliance supplement, the Department of Education?s website and making contact with the Department on questions of concern in a timely fashion. Views of Responsible Officials: The College requested an exchange of expenditures in order to ensure only allowable costs were utilized. The Department of Education granted this exchange and approved filing amended reports. The College will amend the quarterly reports to properly reflect the approved allowed expenditures as per the email from the Department of Education. Staff will contact the Department on any questions they have going forward on questioned expenditures or allowed costs.

View Audit 50504

Finding 59062 (2022-001)

Significant Deficiency 2022

Rogue Community College

OR

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

Finding 2022-001 Federal Agency Name: U.S. Department of Health and Human Services Program Name: Southern Oregon Health Occupations Poverty Elimination Project (SOHOPE) CFDA #: 93.093 Finding Summary: During the testing over the allowable costs under the grant, auditors noted 5 instances out of ...

Finding 2022-001 Federal Agency Name: U.S. Department of Health and Human Services Program Name: Southern Oregon Health Occupations Poverty Elimination Project (SOHOPE) CFDA #: 93.093 Finding Summary: During the testing over the allowable costs under the grant, auditors noted 5 instances out of 60, in which there was no review over the SOHOPE Director?s timecard. Responsible Individuals: Dr. Jeanine Henriques, Dean of Curriculum and Academic Support Corrective Action Plan: Management was made aware of the need to review and approve all time and effort reports. The SOHOPE grant has ended as September 29, 2021. Anticipated Completion Date: September 2021

View Audit 50503

Finding 59048 (2022-001)

Significant Deficiency 2022

Catholic Charities, INC

KS

Allowable Costs / Cost Principles Eligibility

During the 2022 grant year for the Temporary Assistance for Needy Families Grant # 93.558, the grantor implemented a new reporting tool, the SAFE Program Client Agreement Form (PCAF). The effective date of this new form requirement was on or about April 1, 2022. In April and May, while the PCAF pr...

During the 2022 grant year for the Temporary Assistance for Needy Families Grant # 93.558, the grantor implemented a new reporting tool, the SAFE Program Client Agreement Form (PCAF). The effective date of this new form requirement was on or about April 1, 2022. In April and May, while the PCAF process was in its infancy, two small assistance expenditures were charged to a Catholic Charities credit card. In our accounts payable file supporting the payment of these charges, one charge was supported by a PCAF, but the PCAF lacked an approval signature from an authorized supervisor. The second charge was not supported by a PCAF. In both instances, the credit card package was approved in total by an authorized supervisor and the grantor approved the drawdown package that included these expenditures without comment. We believe that these two instances were start up exceptions and not reflective of our compliance with the procedure on an ongoing basis. The procedures for processing charges to this grant have been fully implemented and the team that administers the TANF grant has been fully trained in the proper documentation procedures regarding documenting the PCAF. We are confident that this training is sufficient to ensure compliance with the documentation requirements of the grantor and that our training procedures for any future documentation changes will help ensure a smooth incorporation of new requirements.

View Audit 54294

Finding 58990 (2022-003)

Material Weakness 2022

Uncas Health District

CT

Allowable Costs / Cost Principles

Finding Reference Number: 2022-003 Internal Controls Over Allowable Costs Description of Finding: During the audit testing, the auditor noted that the District does not maintain a cost allocation plan and there were no internal controls in place to ensure the requirements of the Office of Policy and...

Finding Reference Number: 2022-003 Internal Controls Over Allowable Costs Description of Finding: During the audit testing, the auditor noted that the District does not maintain a cost allocation plan and there were no internal controls in place to ensure the requirements of the Office of Policy and Management {OPM). The cost allocations as presented on grant financial reports were being made independently and without supporting documentation in the underlying accounting records. Statement of Concurrence or Nonconcurrence: The Uncas Health District agrees with the audit finding. Corrective Action : A cost allocation plan has been created. Name of Contact Person: Patrick R. McCormack, MPH, Director of Health, {860) 823-1189 x112, doh@uncashd.org; Laura Boudah, Office Manager, {860) 823-1189 x111, ofcmgr@uncashd.org Projected Completion Date: The cost allocation plan is pending approval by the Board of Directors. The plan will be implemented by 7 /1/23.

View Audit 53981

Finding 58989 (2022-002)

None 2022

Uncas Health District

CT

Allowable Costs / Cost Principles Cash Management Reporting

Finding Reference Number: 2022-002 Reporting Allowable/Allocable Costs Description of Finding: During the audit testing, the auditor noted cost allocations included on submitted grant reports did not reconcile directly back to underlying supporting documentation (payroll records, etc.). Therefore, t...

Finding Reference Number: 2022-002 Reporting Allowable/Allocable Costs Description of Finding: During the audit testing, the auditor noted cost allocations included on submitted grant reports did not reconcile directly back to underlying supporting documentation (payroll records, etc.). Therefore, there was no accounting trail between costs reported and supporting records. Statement of Concurrence or Nonconcurrence: The Uncas Health District agrees with the audit finding. Corrective Action: Each employee that receives funding as part of a grant will note the time spent/ grant time spent on each day in the NOTES section of their timesheet. This information will be used to enter information into Quickbooks and for the required reporting. This process will be outlined in the District's Cost Allocation Plan. Name of Contact Person: Patrick R. McCormack, MPH, Director of Health, {860} 823-1189 x112, doh@uncashd.org; Laura Boudah, Office Manager, {860} 823-1189 x111, ofcmgr@uncashd.org Projected Completion Date: This change will be implemented immediately.

View Audit 53981

Finding 58986 (2022-001)

Material Weakness 2022

The Nemours Foundation

FL

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.430

Nemours will create a standard operating procedure (SOP) that outlines a centralized process for effort allocation review and editing. The SOP will incorporate procedures to ensure accuracy and validation of all correcting entries. Meetings with each Nemours principal investigator (PI) will occur ...

Nemours will create a standard operating procedure (SOP) that outlines a centralized process for effort allocation review and editing. The SOP will incorporate procedures to ensure accuracy and validation of all correcting entries. Meetings with each Nemours principal investigator (PI) will occur at least quarterly to review study financial information. An effort certification report will be reviewed by the PI for accuracy and sign off. Nemours policy 11.1.4, Cost Transfers for Funded Activities, will be reviewed and updated. Corrective action will be complete by October 31, 2023.

View Audit 49560 Questioned Costs: $1

Finding 58984 (2022-003)

Material Weakness 2022

Jasper County

IN

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

FINDING 2022-003 Contact Person Responsible for Corrective Action: Donya Jordan Contact Phone Number: 219-866-4654 Views of Responsible Officer: We concur with the finding Description of Corrective Action Plan: We will have the Interim Report and Project and Expenditure Reports be reviewed by one of...

FINDING 2022-003 Contact Person Responsible for Corrective Action: Donya Jordan Contact Phone Number: 219-866-4654 Views of Responsible Officer: We concur with the finding Description of Corrective Action Plan: We will have the Interim Report and Project and Expenditure Reports be reviewed by one of the deputies in the office which would ensure accurate and timely reporting. Anticipated Completion Date: 07-01-23

View Audit 55082

Finding 58868 (2022-005)

None 2022

Wellsboro Area School District

PA

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

Corrective Action Plan July 10, 2023 Federal Audit Clearinghouse Wellsboro Area School District respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: EFPR Group, CPAs, PLLC 8 Denison Parkway East, Suite 4...

Corrective Action Plan July 10, 2023 Federal Audit Clearinghouse Wellsboro Area School District respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: EFPR Group, CPAs, PLLC 8 Denison Parkway East, Suite 407 Corning, NY 14830 Audit period: July 1, 2021 ? June 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. FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAM AUDIT 2022-005 - Education Stabilization Fund - Elementary and Secondary School Emergency Relief Fund - Assistance Listing No. 84.425D and ARP Elementary and Secondary School Emergency Relief Fund - Assistance Listing No. 84.425U; Grant Period - For the year ended June 30, 2022 Audit Finding: Material Weakness Condition: The internal controls over the federal expense approval process were not operating properly. As a result, we were unable to review approval for a selection of expenses claimed as part of the Education Stabilization Funds. Criteria: The District's policy is to have a purchase order signed by the Business Manager for all purchases. For invoices paid with a check, the District's policy is to have three authorized check signors which provides approval for payment. For all other types of payment, the District's policy is inconsistent for expense approval. Proper functioning internal controls would result in the District having consistent control procedures in place for expense approval. Cause: The system of controls over the Education Stabilization Fund did not operate properly to allow for the District to provide evidence of both the purchase order approval and the disbursement approval for 8 of 10 items selected for testing as part of the allowable cost testwork performed. Effect: The District was unable to provide documentation to verify these federal expenditures were approved. Context: A sample of 10 expenditures totaling $360,908 was selected for testing from a population of 44 expenditures totaling $878,544. We were unable to review a signed purchase order for 5 of 10 expenditures selected for testing. The District did not have a consistent method for approval of expenditures and therefore we were unable to review signed expense approval for 7 of 10 expenditures. For 1 of 10 items selected for testing, we were unable to review any form of supporting documentation and therefore is considered a questioned cost totaling $8,527. Questioned Cost: $8,527 Recommendation: The District's internal control system should be modified to document approval of all federal expenditures. Views of Responsible Officials and Planned Corrective Actions: Going forward, all expenses will have an invoice, PO, Requisition, and any other supporting documentation with the check stub for each purchase on file for 7 years. Contact Person Responsible for Corrective Action: Alanna Huck, Superintendent. Anticipated Completion Date: December 31, 2023. If the Federal Audit Clearinghouse has questions regarding this plan, please call Alanna Huck at 570-724-4424. Sincerely yours, Alanna Huck Wellsboro Area School District Superintendent

View Audit 55581 Questioned Costs: $1

Finding 58865 (2022-005)

Material Weakness 2022

Delta County Memorial Hospital

CO

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

2022-005 Department of Agriculture Federal Assistance Listing #10.766 Community Facilities Loans and Grants Cluster Activities Allowed or Unallowed and Allowable Costs/Costs Principles Material Weakness in Internal Control Over Compliance Finding Summary: There was no review and approval...

2022-005 Department of Agriculture Federal Assistance Listing #10.766 Community Facilities Loans and Grants Cluster Activities Allowed or Unallowed and Allowable Costs/Costs Principles Material Weakness in Internal Control Over Compliance Finding Summary: There was no review and approval by a separate individual outside of the preparer over the lost revenue calculation utilized to claim expenditures under the federal program. Responsible Individuals: Kelly Johnston, Interim CFO; Larin Jones, Controller Corrective Action Plan: There will be a secondary review and approval by a separate individual outside of the preparer over future lost revenue calculations, if applicable. The secondary review and approval will be documented and recorded. Anticipated Completion Date: December 31, 2023

View Audit 55028

Finding 58864 (2022-004)

Material Weakness 2022

Delta County Memorial Hospital

CO

Allowable Costs / Cost Principles Material Weakness Reporting § 200.303

2022-004 Department of Health and Human Services Federal Assistance Listing #93.498 COVID-19 Provider Relief Fund and American Rescue Plan Rural Distribution Applicable Federal Award Number and Year ? Period 1 TIN #840428757 Activities Allowed or Unallowed, Allowable Costs/Costs Principles,...

2022-004 Department of Health and Human Services Federal Assistance Listing #93.498 COVID-19 Provider Relief Fund and American Rescue Plan Rural Distribution Applicable Federal Award Number and Year ? Period 1 TIN #840428757 Activities Allowed or Unallowed, Allowable Costs/Costs Principles, and Reporting Material Weakness in Internal Control Over Compliance Finding Summary: There was no review and approval by a separate individual outside of the preparer over the lost revenue calculation and the special report submitted to the Department of Health and Human Services Responsible Individuals: Kelly Johnston, Interim CFO; Larin Jones, Controller Corrective Action Plan: There will be a secondary review and approval by a separate individual outside of the preparer over future lost revenue calculations and expense listings, if applicable, and the special report submitted to the Department of Health and Human Services. The secondary review and approval prior to submission will be documented and recorded. Anticipated Completion Date: December 31, 2023

View Audit 55028

Finding 58754 (2022-001)

Significant Deficiency 2022

Appling County Board of Education

GA

Questioned Costs Allowable Costs / Cost Principles Procurement, Suspension & Debarment § 200.303 § 200.318 § 200.403

FA 2022-001 Improve/Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Procurement and Suspension and Debarment Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding ...

FA 2022-001 Improve/Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Procurement and Suspension and Debarment Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: COVID-19 - 84.425D - Elementary and Secondary School Emergency Relief Fund COVID-19 - 84.425U - American Rescue Plan Elementary and Secondary School Emergency Relief Fund Federal Award Number: S425D200012 (Year: 2020), S425D210012 (Year: 2021) S425U2120012 (Year: 2021) Questioned Costs: $104,640.00 Prior Year Finding: None Description: The policies and procedures of the School District were insufficient to provide adequate internal controls over expenditures as it relates to the Elementary and Secondary School Emergency Relief Fund program. Corrective Action Plans: We concur with this finding. The process used to pay retention pay to staff has been reviewed and will only be a paid to staff employed by the Appling County Board of Education. Estimated Completion Date: 5/5/2023 Contact Person: Adrienne Taylor, CFO Telephone: (912)367-8600 Email: Adrienne.taylor@appling.k12.ga.us

View Audit 54825 Questioned Costs: $1

Finding 58751 (2022-003)

Material Weakness 2022

Bartholomew County

IN

Allowable Costs / Cost Principles Material Weakness Period of Performance § 200.1 § 200.303

FINDING 2022-003 Contact Person Responsible for Corrective Action: Pia O?Connor, Auditor Contact Phone Number: (812) 565-5719 Views of Responsible Official: I agree with the findings as stated Description of Corrective Action Plan: The County will develop a policy and procedure to ensure we have com...

FINDING 2022-003 Contact Person Responsible for Corrective Action: Pia O?Connor, Auditor Contact Phone Number: (812) 565-5719 Views of Responsible Official: I agree with the findings as stated Description of Corrective Action Plan: The County will develop a policy and procedure to ensure we have complete and accurate information for the P & E report. In addition to the policy and procedure, an added person will assist with these reports by creating the reports through our financial software and reviewing before giving the reports to the Auditor who will prepare the P & E reports and then the Commissioner?s will review before the Auditor submits the report to the Treasury. The Bartholomew County Auditor?s Office is continually designing and implementing a proper system of internal controls so that any errors are detected and corrective measures are made as needed, Anticipated Completion Date: December 31, 2023

View Audit 55034

Finding 58714 (2022-001)

None 2022

Puerto Rico Safe Drinking Water Treatment Revolving Loan Fund

PR

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.512

Finding No. 2022-001 Audit Requirements for Auditees ? Report Submission Condition found The data collection form and the reporting package for the year ended on June 30, 2022 was not submitted to the Federal Audit Clearinghouse within the timeframe prescribed by the Uniform Guidance. Views of Resp...

Finding No. 2022-001 Audit Requirements for Auditees ? Report Submission Condition found The data collection form and the reporting package for the year ended on June 30, 2022 was not submitted to the Federal Audit Clearinghouse within the timeframe prescribed by the Uniform Guidance. Views of Responsible Officials and Corrective Action PlanPuerto Rico Department of Health (DOH), Puerto Rico Infrastructure Financing Authority (PRIFA), Puerto Rico Aqueduct and Sewer Authority (PRASA), entered on December 30, 2016, into a Memorandum of Understanding (MOU), subsequently amended on September 17, 2018, to include the Fiscal Agency and Financial Advisory Authority (FAFAA). Under the MOU, as amended, each party has agreed to assume specific responsibilities in connection with the operations of the Revolving Fund pursuant to the Operating Agreement entered between the EPA and the DOH on September 28, 2018. Pursuant to the MOU, as amended, DOH will remain as the administrator for the Revolving Fund, PRIFA will act as the operating agent to provide assistance with the financial and accounting activities, and FAFAA will conduct the financial capabilities analysis of any eligible assistance recipient of funds, provide the necessary information to the DOH and PRIFA to the extent as possible for the development of the different programs compliance reports reviews, provide assistance as fiscal agent, financial advisor and information agent of the Commonwealth to ensure that the monies are safeguarded in a trust structure and to assist the DOH as deemed necessary with the administration of the program. The data collection form and the reporting package were not file on time due to lack and availability of funds to cover expenses related to the audit process and other expenses related to the administrative responsibilities assigned in the MOU, as amended, to PRIFA. Management is requiring DOH to formalize a Subaward, as established in the MOU, as amended, to facilitate and respond to the lack of funding to cover all the related expenses for the administrative responsibilities assigned to PRIFA. EPA has been informed and communication will be maintained until the Subaward is finally signed. Management plans are to file the data collection form for the fiscal year ended on June 30, 2022 on or before June 30, 2023, and the data collection form for the fiscal year ending on June 30, 2023 on or before December 31, 2023, which will result in elimination of the finding. Name (s) of the Contact Person (s) Responsible for Corrective Action Francisco Pares, Secretary of the Treasury Department, Eduardo Rivera Cruz, Executive Director Puerto Rico Infrastructure Financing Authority and Dr. Carlos Mellado, Secretary Puerto Rico Department of Health Anticipated Completion Date June 2023

View Audit 56665

Finding 58713 (2022-001)

Material Weakness 2022

Community Coordinated Child Care, Inc.

WI

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

CORRECTIVE ACTION PLAN Year Ended December 31, 2022 Community Coordinated Child Care, Inc. (4-C) respectfully submits the following corrective action plan for the year ended December 31, 2022 Name and address of independent public accounting firm: Wegner CPAs 2921 Landmark Place Suite 300 Madison, W...

CORRECTIVE ACTION PLAN Year Ended December 31, 2022 Community Coordinated Child Care, Inc. (4-C) respectfully submits the following corrective action plan for the year ended December 31, 2022 Name and address of independent public accounting firm: Wegner CPAs 2921 Landmark Place Suite 300 Madison, Wisconsin 53713 Audit period: January 2022 ? December 2022 The findings from the December 31, 2022, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINANCIAL STATEMENT FINDINGS Finding 2022-001 During testing of allowable costs the following conditions were noted: ? The monthly cost allocation spreadsheets were not reviewed and approved to provide reasonable assurance that costs charged are allowable. ? 1 employee of 6 employees tested in a nonstatistical sample had time and effort that was not reviewed and approved to provide reasonable assurance that costs charged are allowable. Recommendation ? Cost allocation spreadsheets should be reviewed and approved monthly by the executive director to provide reasonable assurance that costs charged are allowable. ? Time and effort should be reviewed and approved to provide reasonable assurance that costs charged are allowable. ? Written procedures for allowable costs should be updated to include internal controls performed by the executive director and training should be provided to new personnel responsible for grant management. Action Taken DocuSign Envelope ID: ACAB2B66-E966-4B71-ADAC-68C66A23756D ? Cost allocation spreadsheets are now reviewed and approved monthly by the Executive Director. ? Time and effort for exempt employees are now reviewed and approved. ? Written procedures for payroll have been updated to include internal controls performed by the Executive Director. FEDERAL AWARD FINDINGS See finding 2022-001. If there are questions regarding this plan, please call Rebecca Strome, Business Manager, at 608-271-9181.

View Audit 56659

Finding 58707 (2022-004)

Material Weakness 2022

Jackson County, Florida

FL

Questioned Costs Period of Performance Subrecipient Monitoring § 200.303

FINDING 2022-004 COMMENT: Under Uniform Guidance requirements, the County may charge only allowable costs incurred during the approved budget period of a federal award's period of performance and any costs incurred before the federal awarding agency or pass-through entity made the federal award that...

FINDING 2022-004 COMMENT: Under Uniform Guidance requirements, the County may charge only allowable costs incurred during the approved budget period of a federal award's period of performance and any costs incurred before the federal awarding agency or pass-through entity made the federal award that were authorized by the federal awarding agency or pass-through entity. Each individual project under this program has a specified work deadline, which may be extended at the discretion of FEMA. RESPONSE: The County has requested an extension related to the FEMA work, but as of the date of the report, the extension has not been approved. Effective June 26, 2023, Rett Daniels, Deputy County Administrator, and Sarah Sun, Budget Director, will continue to seek and obtain the proper extensions needed for the FEMA project in question.

View Audit 56597 Questioned Costs: $1

Finding 58687 (2022-002)

Significant Deficiency 2022

Disability Rights Washington

WA

Questioned Costs Allowable Costs / Cost Principles

Response to finding 2022-02 ? Significant Deficiency in Internal Controls Over Compliance and Instances of Noncompliance Related to Unallowable Costs Contact Person(s): Mark Stroh (mstroh@dr-wa.org) and Justin Gifford (justing@dr-wa.org). Corrective action planned: o DRW will modify its internal ...

Response to finding 2022-02 ? Significant Deficiency in Internal Controls Over Compliance and Instances of Noncompliance Related to Unallowable Costs Contact Person(s): Mark Stroh (mstroh@dr-wa.org) and Justin Gifford (justing@dr-wa.org). Corrective action planned: o DRW will modify its internal controls to ensure that all costs charged to the federal awards are allowable under Federal Regulations and follow DRW?s policies and procedures for consistent treatment. Steps: 1. Consolidate what constitutes an unallowable expenditure under federal regulations in a one pager for use in training fiscal staff, program staff, development staff and staff who submit expense reimbursements. Include expenditures that are in a gray area and subject to interpretation, so they are charged to an unrestricted fund. 2. Revise instructions and provide training for coding and approving fund allocations in Concur to emphasize accuracy of coding before it reaches Controller. 3. Revise instructions and provide training for Controller to emphasize the catching of mistakes made during Concur entry and approval before they are entered into Abila. 4. Revise instruction and provide training for reviewing cost center expenditure reports by program directors to emphasize how to understand the information and how to catch coding errors made during the Concur/ Abila entry and approval processes, particularly those which involve using federal dollars for unallowable expenditures. 5. Have Fiscal Monitor routinely verify that all involved employees have received the training described above and are performing their duties consistent with that training. Attention should be paid to ensure that regular reports are made to the Executive Director and involved employees with the results from this monitoring. 6. Go back to charging all technology related expenses (such as computers, computer repairs and accessories) to Cost Center 23 which is allocated on an equitable basis across all funds. Anticipated completion date: April 30, 2023.

View Audit 53879 Questioned Costs: $1

Finding 58682 (2022-001)

Significant Deficiency 2022

Channel One, Inc.

MN

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

SEE ATTACHED

View Audit 55870

Finding 58620 (2022-004)

Material Weakness 2022

Tippecanoe School Corporation

IN

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

FINDING 2022-004 Contact Person Responsible for Corrective Action: Amanda M. Brackett, Chief Financial Officer Contact Phone Number: (765) 269-8218 Views of Responsible Official: We agree with the findings identified. Description of Corrective Action Plan: In order to mitigate future findings regard...

FINDING 2022-004 Contact Person Responsible for Corrective Action: Amanda M. Brackett, Chief Financial Officer Contact Phone Number: (765) 269-8218 Views of Responsible Official: We agree with the findings identified. Description of Corrective Action Plan: In order to mitigate future findings regarding earmarking within the Greater Lafayette Area Special Services cooperative, the TSC will implement procedures to ensure better internal controls which includes monitoring. The Chief Financial Officer will monitor the progress of the Corrective Action Plan to ensure that we fulfill our requirements of the CAP. Anticipated Completion Date: Summer 2023.

View Audit 56365

Finding 58618 (2022-002)

Material Weakness 2022

Tippecanoe School Corporation

IN

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

FINDING 2022-002 Contact Person Responsible for Corrective Action: Amanda M. Brackett, Chief Financial Officer Contact Phone Number: (765) 269-8218 Views of Responsible Official: We agree with the findings identified. Description of Corrective Action Plan: In order to mitigate future findings regard...

FINDING 2022-002 Contact Person Responsible for Corrective Action: Amanda M. Brackett, Chief Financial Officer Contact Phone Number: (765) 269-8218 Views of Responsible Official: We agree with the findings identified. Description of Corrective Action Plan: In order to mitigate future findings regarding activities allowed and allowable costs within the Greater Lafayette Area Special Services cooperative, the TSC will implement procedures to ensure better internal controls which includes monitoring. The Chief Financial Officer will monitor the progress of the Corrective Action Plan to ensure that we fulfill our requirements of the CAP. Anticipated Completion Date: July 2021. Completion of this has been remedied an only affected year 1 of the audit period.

View Audit 56365

Finding 58611 (2022-002)

None 2022

The Pennsylvania State University

PA

Allowable Costs / Cost Principles Cash Management Reporting

REFERENCE # 2022-002 - Reporting/Special Reporting- Quarterly Budget and Expenditure Reporting for HEERF I, II, and III (a)(1) Institutional Portion, (a)(2), and (a)(3)- Deficiency Condition - The University received HEERF III (a)(1) funding from the U.S. Department of Education. The University subm...

REFERENCE # 2022-002 - Reporting/Special Reporting- Quarterly Budget and Expenditure Reporting for HEERF I, II, and III (a)(1) Institutional Portion, (a)(2), and (a)(3)- Deficiency Condition - The University received HEERF III (a)(1) funding from the U.S. Department of Education. The University submitted Quarterly Budget and Expenditure Reporting for HEERF III (a)(1) Institutional Portion, (a)(2), and (a)(3) on a quarterly basis. However, it was noted that one (1) report for the Quarter ending June 30, 2021, was due on July 10, 2021, and was submitted on August 16, 2021. Recommendation - We recommend that the University submit the required report within the time frame prescribed by U.S. Department of Education. Corrective Action Plan - This error was due to a misinterpretation of the HEERF III reporting requirements at the time, as $0 had been disbursed during the quarter in question. As soon as this error was realized, the report was submitted, and all subsequent HEERF III reporting has been submitted timely Action Date - Ongoing Final Implementation Date - May 31, 2023 Name And Phone # Of Person Responsible - Virginia A. Teachey, 814-865-1355

View Audit 56241

Finding 58609 (2022-001)

Significant Deficiency 2022

The Arc of the Ozarks

MO

Allowable Costs / Cost Principles Cash Management § 200.302

Findings: Major Federal Program Audit, Significant Deficiency 2022-001 Written Uniform Guidance Policies and Procedures Recommendation: We recommend The Arc of the Ozarks draft and adopt written procedures in accordance with Uniform Guidance requirements. Views of Responsible Officials and Planned ...

Findings: Major Federal Program Audit, Significant Deficiency 2022-001 Written Uniform Guidance Policies and Procedures Recommendation: We recommend The Arc of the Ozarks draft and adopt written procedures in accordance with Uniform Guidance requirements. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding and are in process of developing and implementing the appropriate policies and procedures.

View Audit 54923

Finding 58607 (2022-001)

Significant Deficiency 2022

Whittier College

CA

Questioned Costs Allowable Costs / Cost Principles

Finding 2022-001 Allowable Costs Criteria: According to the 2022 OMB Compliance Supplement - Institutions must demonstrate that costs incurred are allowable under the relevant statutory provisions and consistent with the purpose of the ESF ?to prevent, prepare for, and respond to coronavirus.? HE...

Finding 2022-001 Allowable Costs Criteria: According to the 2022 OMB Compliance Supplement - Institutions must demonstrate that costs incurred are allowable under the relevant statutory provisions and consistent with the purpose of the ESF ?to prevent, prepare for, and respond to coronavirus.? HEERF II, HEERF III, and HEERF I funds liquidated (spent) on or after December 27, 2020. Beginning December 27, 2020, any unused HEERF I Institutional Portion funds, new HEERF II Institutional Portion funds, HEERF III Institutional Portion Funds may be used to defray expenses associated with coronavirus (including lost revenue, reimbursement for expenses already incurred, technology costs associated with a transition to distance education, faculty and staff trainings, and payroll) and to make additional financial grants to students (CRRSAA Section 314(c)(1-3); ARP Section 2003) Statement of Condition: Whittier College charged an unallowable expense related to non-Covid-related testing at the College to the HEERF Institutional Portion. While most of the expense was for Covid testing performed by a third party at the College and deemed allowable, a portion was for screenings other than Covid; we determined that portion of the expense to be unallowable, as it was not consistent with the purpose of ESF "to prevent, prepare for, and respond to coronavirus". Corrective Action Planned: As the $634.87 expenditure documentation was prepared correctly but processed incorrectly, ORSP will strengthen reconciliation procedures to ensure that only allowable expenditures post to the respective grant fund and that timely corrections are made. Name of contact Person responsible for corrective action plan: Lisa Newton, Associate Director of Research and Sponsored Programs Anticipated completion date: The correction was made before submission of the HEERF third quarter report submission on 10/10/22.

View Audit 54920 Questioned Costs: $1

Finding 58601 (2022-003)

Material Weakness 2022

City of Westby, Wisconsin

WI

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

Finding 2022-003 Federal Procedures Manual Condition: The City did not have written policies, procedures and standards of conduct relative to federal awards as required by Uniform Guidance (2 CFR 200), Subparts D (Post Federal Award Requirements) and E (Cost Principles). Criteria: Uniform Guidance...

Finding 2022-003 Federal Procedures Manual Condition: The City did not have written policies, procedures and standards of conduct relative to federal awards as required by Uniform Guidance (2 CFR 200), Subparts D (Post Federal Award Requirements) and E (Cost Principles). Criteria: Uniform Guidance required nonfederal entities that receive federal awards establish written policies, procedures or standards of conduct. Cause: The City lacks written policies, procedures or standards of conduct required by the current federal regulations. Effect: Failure to establish these policies, procedures or standards of conduct puts the City. in noncompliance with Federal regulations and increases the likelihood of fraud, waste and abuse of federal funds. It also may increase the likelihood of findings in subsequent single audits due to lack of adequate internal controls. Auditor's Recommendation: We recommend that the City adopts written policies, procedures and standards of conduct relative to federal awards as required by Uniform Guidance. We have provided sample policies to review and consider. Management Response: The City has developed and adopted written grant procedures that are m accordance with the Uniform Guidance, effective 1/1/2023. Contact Person: Roxy Wedwick Anticipated Completion: December 31, 2023

View Audit 54216

Corrective Action Plans

Filters