Corrective Action Plans

Finding 370319 (2023-001)

Material Weakness 2023

WY

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

2023-001 Activities Allowed or Unallowed and Allowable Costs/Costs Principles Program Emergency Rental Assistance Program Name of Contact Person Kelly Wessels, Executive Director Corrective Action Plan • CAPNC moved from an archaic, unsupported software system to Sage Intaact. This software provide...

2023-001 Activities Allowed or Unallowed and Allowable Costs/Costs Principles Program Emergency Rental Assistance Program Name of Contact Person Kelly Wessels, Executive Director Corrective Action Plan • CAPNC moved from an archaic, unsupported software system to Sage Intaact. This software provides the ability to modernize and deploy the levels of internal controls missing from previous fiscal personnel oversight and technical capability. Current staff have trained under Sage Intaact and Wipfli consultants to properly track A/P, A/R, payroll and grant management to ensure the integrity of data entry and compliance is observed. Board membership have access to accounting software through Board portal for further oversight. • Payroll services were outsourced to ADP payroll services in order to provide real time features and accountability for time. This allows recording of time more accurate, reliable and allocable. Payroll records are reviewed and time studies are being performed for all staff to ensure allocation methodology, once selected is appropriate, consistent and in alignment with staff performance. o Time entry occurs electronically in real time; hourly employees are assigned a schedule, and salaried staff are monitored o Time cards are electronically submitted and approved electronically to ensure time is recorded as it occurs. o Time off records are also submitted for approval electronically and leave is approved based on County personnel guidance. • Wipfli Consulting is providing technical assistance over a 10 month period to develop/deploy updated policies and procedures for fiscal area, in accordance with Uniform Guidance. Curriculum includes: o Internal controls o Allowable compensation and employee benefits o Cost allocation methods o Governing body financial responsibilities o Budgeting o Financial reporting o Financial management systems o Documentation and record retention o Financial policies and procedures o Allowable costs • All administrative leadership staff received, and will continue to receive annually, fiscal oversight training including but not limited to, Uniform Guidance training, grants management and compliance training. Allocations are reviewed regularly by leadership team to ensure that we have appropriate methodology and that we are consistent with grant expectations and regulations. Proposed Completion Date June 30, 2024

View Audit 291948 Questioned Costs: $1

Finding 370251 (2023-003)

Significant Deficiency 2023

Association House of Chicago

IL

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

Action taken in response to finding: Management will develop and implement a process whereby payroll costs for staff are supported by a system of internal controls which will provide reasonable assurance that the charges are accurate, allowable, and properly allocated. Name of contact person respons...

Action taken in response to finding: Management will develop and implement a process whereby payroll costs for staff are supported by a system of internal controls which will provide reasonable assurance that the charges are accurate, allowable, and properly allocated. Name of contact person responsible for corrective action: Juan Carlos Linares, President and CEO Planned completion date for corrective action plan: December 31, 2023

View Audit 291860

Finding 370242 (2023-001)

Significant Deficiency 2023

Housing Authority of the City of Richmond

IN

Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.514

2023-001 ALN 14.850 Public and Indian Housing – Allowable Costs/Cost Principles Management acknowledges the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. The Authority requires all checks to be signed by the Executive Director as pr...

2023-001 ALN 14.850 Public and Indian Housing – Allowable Costs/Cost Principles Management acknowledges the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. The Authority requires all checks to be signed by the Executive Director as primary signer or Financial Operations manager / Director of Finance as secondary signer as well as chairman of Board in emergency role if primary or secondary is unavailable, all of whom are approved as a bank signatory. All checks under $10,000 require one signature from primary check signer (Executive Director / President-CEO) and All non-recurring monthly expenses over $10,000 require two signatures for approval consisting of any combination Executive Director as primary signer or Financial Operations manager / Director of Finance as secondary signer, or as chairman of Board in emergency role if primary or secondary is unavailable. Person Responsible for Correction of Finding: Mr. Keon Jackson, Executive Director Projected Completion Date: June 30, 2024

View Audit 291840

Finding 370198 (2023-001)

Significant Deficiency 2023

Multicultural Learning Center

CA

Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.514

The Center became aware of a discrepancy between the annual ESSER financial reporting and the quarterly reports during the audit. While the quarterly reports to the CDE were accurately reported and expenditures accurately recorded, the annual performance report was created manually, and reported ful...

The Center became aware of a discrepancy between the annual ESSER financial reporting and the quarterly reports during the audit. While the quarterly reports to the CDE were accurately reported and expenditures accurately recorded, the annual performance report was created manually, and reported full allocations per fund, in error during 2023 by the Center’s back-office service providers without review from Center’s management. Upon the Center’s communication with the CDE, the CDE has notified that “according to the U.S. Department of Education for ESSER Annual Reporting, there will be an opportunity to correct the Year 3 report that was submitted in March of 2023. The U.S. Department of Education requires that we submit Year 4 data to them first. This data will be collected in March of 2024. At that time, the LEA should report to the best of their ability, based on the previously reported expenditures. Depending on the previous amount reported, this may mean the LEA is not yet able to fully report applicable expenditures. This will be corrected later. Following the initial Year 4 submission, the U.S. Department of Education will allow for a Year 3 correction period. At this time, the LEA will be able to correct the Year 3 report. Finally, there will be a Year 4 correction period. This correction period will be based on any changes reported during the Year 3 correction period, to allow for a final true up of Year 4 reporting based on actual expenditures.” Therefore, the correction will be made in March of 2024. In the future, the Center’s back-office service providers will be utilizing a stricter rule for cross-checking reports, and will send reports (quarterly and annual) to the Center for a third review before submitting. The Center will also make the correction in March of 2024 per the CDE’s and U.S. Department of Education direction.

View Audit 291776

Finding 370195 (2023-005)

Significant Deficiency 2023

Phoenix Elementary School District No. 1

AZ

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Procurement, Suspension & Debarment

The District will review its internal control procedures over federal programs to ensure purchase orders and maintained to support the authorization of purchases before the goods or services are purchased.

View Audit 291755

Finding 370186 (2023-006)

Significant Deficiency 2023

Clarke University of Dubuque, Iowa

IA

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

COVID‐19 Higher Education Emergency Relief Funds – Institution Share Department of Education Federal Financial Assistance Listing #84.425F Activities Allowed or Unallowed and Allowable Costs/Costs Principles Significant Deficiency in Internal Control Finding Summary: The University’s calculated lo...

COVID‐19 Higher Education Emergency Relief Funds – Institution Share Department of Education Federal Financial Assistance Listing #84.425F Activities Allowed or Unallowed and Allowable Costs/Costs Principles Significant Deficiency in Internal Control Finding Summary: The University’s calculated lost revenue was based on average credit hours per semester prior to COVID-19 as compared to fiscal years 2020, 2021 and 2022. There was a formula error in the credit hours used during COVID-19 resulting in an understated amount of lost revenue from the intended methodology. Responsible Individuals: Tami Lansing, Controller Corrective Action Plan: The calculation underwent a review, yet the error eluded detection during the review. In any future COVID-19 lost revenue calculations, we will exercise more detailed scrutiny. The University was constrained by a predetermined threshold for lost revenue, and we had already surpassed that limit. The miscalculation, had it not been overlooked, would have only inflated that amount. It is important to note that the University intentionally approached lost revenue calculations with a conservative basis. Anticipated Completion Date: August 10, 2023

View Audit 291731

Finding 370133 (2023-001)

Significant Deficiency 2023

West Babylon Union Free School District

NY

Allowable Costs / Cost Principles Cash Management Significant Deficiency § 200.430

Significant Deficiency 2023-001. Payroll (Allowable Costs/Cost Principles) United States Department of Education, Passed-through New York State Department of Education: Education Stabilization Funds (ESF) COVID-19: American Rescue Plan – Elementary and Secondary School Emergency Relief (ARP ESSER) A...

Significant Deficiency 2023-001. Payroll (Allowable Costs/Cost Principles) United States Department of Education, Passed-through New York State Department of Education: Education Stabilization Funds (ESF) COVID-19: American Rescue Plan – Elementary and Secondary School Emergency Relief (ARP ESSER) Assistance Listing No. 84.425U Condition: Subpart I, 2 CFR §200.430 of the Uniform Guidance requires that charges to “Federal awards for salaries, wages and other forms of compensation must be based on records that accurately reflect the work performed.” The documentation should support the distribution of the employee’s compensation among specific activities if the employee works on more than one federal award, or a Federal award and non-Federal award. The preparation of personnel activity reports (PARs), timesheets, or periodic certifications or the equivalent is the most effective way to comply with this requirement. During the current year, the District inadvertently charged resource officers payroll costs to a federal grant, however, it was determined that these payroll costs were not budgeted in the federal grant and should not have been charged to the federal grant. Planned Corrective Action: The District implemented a new summer program utilizing federal grant funds approved by the NYSED. The District charged resource officers payroll costs that occurred during the scheduled approved summer program, however it was determined that these payroll costs were not budgeted in the federal grant, per the FS-10. Since the grant funding period of this grant is still open, the District contacted NYSED to determine the necessary course of action to rectify this matter. It was determined that the District will prepare and submit an FS-10A amending the original FS-10, to include the resource officer’s payroll costs in the grant as it relates to the approved summer program. In addition, the District will review its internal review procedures to ensure that payroll costs charged to federal grants are supported by the proper documentation for each employee and are allowable per the approved budget of the federal grant. The FS-10A will be prepared and filed prior to the June 30, 2024 by the Assistant Superintendent for Curriculum. Responsible Contact Person: Denise Gillis Assistant Superintendent for Finance & Operations West Babylon Union Free School District 200 Old Farmingdale Road West Babylon, NY 11704 Anticipated Completion Date: June 30, 2024

View Audit 291652

Finding 370101 (2023-002)

Material Weakness 2023

Westmoreland County Community College

PA

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

Finding 2023-002: Education Stabilization Fund Allowable Costs and Allowable Activities Westmoreland County Community College continued to provide the same Covid outreach programs as they had years one and two in year three to their Students and Employees and community. • Vaccination clinics were ...

Finding 2023-002: Education Stabilization Fund Allowable Costs and Allowable Activities Westmoreland County Community College continued to provide the same Covid outreach programs as they had years one and two in year three to their Students and Employees and community. • Vaccination clinics were continued and are still offered. However, these are at no cost to the University, student, or employee. • Hand sanitizer, masks and other items are always available to those who require, but were paid for from prior years funds. • When advertising for all Covid related events Westmoreland used sources which were at no cost to the college. • The staff time to organize and manage events did not get allocated to the grant, however would have been covered under the lost revenue recognition.

View Audit 291618 Questioned Costs: $1

Finding 370088 (2023-003)

Material Weakness 2023

Westmoreland County Community College

PA

Questioned Costs Student Financial Aid Internal Control / Segregation of Duties

Finding 2023-003: Student Financial Assistance Cluster Allowable Costs and Allowable Activities and Eligibility and SEOG Pell The findings noted three separate issues related to policies and procedures verifying the accuracy of the student eligibility for grant funding and the proper amount paid to...

Finding 2023-003: Student Financial Assistance Cluster Allowable Costs and Allowable Activities and Eligibility and SEOG Pell The findings noted three separate issues related to policies and procedures verifying the accuracy of the student eligibility for grant funding and the proper amount paid to the student based on financial need. After a review of Pell grants, Return To Title IV funds, and the award of SEOG after a return of Title IV calculation, it was determined that human error as a result of manual work was the root cause. To correct the root cause, an increased level of internal control via another level of review and a re-review of aid for the FY24 year was implemented. Further, for students who had an enrollment status of less than full time, we have had increased the number reviews for compliance. Moving forward, the College is implementing a new ERP system in which internal controls are configured to alleviate manual work thus human error and increase compliance. The President will ensure the controls are in place.

View Audit 291618 Questioned Costs: $1

Finding 370086 (2023-006)

Material Weakness 2023

Evansdale Municipal Housing Authority

IA

Cash Management HUD Housing Programs Internal Control / Segregation of Duties

Finding 2003-006: We agree with the finding. The Authority will adopt an operating budget for the Voucher program as a control to ensure operating costs are reasonable and the program remains financially viable. The Authority will put into place a system to reimburse shared expenses in a timely man...

Finding 2003-006: We agree with the finding. The Authority will adopt an operating budget for the Voucher program as a control to ensure operating costs are reasonable and the program remains financially viable. The Authority will put into place a system to reimburse shared expenses in a timely manner and will monitor the balances. The Authority will no longer grant temporary loans to other Authority programs, to be completed within thirty days.

View Audit 291615

Finding 370073 (2023-001)

Significant Deficiency 2023

La Pine Community Health Center

OR

Allowable Costs / Cost Principles

U.S. Department of Health and Human Services La Pine Community Health Center respectfully submits the following corrective action plan for the year ended October 31, 2023. Audit period: November 1, 2022 – October 31, 2023 The findings from the schedule of findings and questioned costs are discussed ...

U.S. Department of Health and Human Services La Pine Community Health Center respectfully submits the following corrective action plan for the year ended October 31, 2023. Audit period: November 1, 2022 – October 31, 2023 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—FINANCIAL STATEMENT AUDIT None noted. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Health and Human Services 2023-001 Health Center Program Cluster – Assistance Listing No. 93.224, 93.527 Recommendation: CLA recommends that La Pine Community Health Center retain documentation and records for expenditures allocated to federal funds. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will design and implement procedures to perform checks and review allocated expenditures to ensure proper documentation is retained. Name(s) of the contact person(s) responsible for corrective action: Karen Forman, CFO Planned completion date for corrective action plan: October 31, 2024 If the U.S. Department of Health and Human Services has questions regarding this plan, please call Karen Forman, CFO, at 541-876-1843.

View Audit 291587

Finding 370064 (2023-001)

None 2023

Alexander Youth Network

NC

Allowable Costs / Cost Principles § 200.403

Identifying Number: 2023-001 Finding: For 3 out of the 26 transactions selected for the COVID-19 Coronavirus State and Local Fiscal Recovery Funds program, the expenditures were recorded for an inaccurate amount. For 1 out of 25 transactions selected for the Transitional Living for Homeless Youth...

Identifying Number: 2023-001 Finding: For 3 out of the 26 transactions selected for the COVID-19 Coronavirus State and Local Fiscal Recovery Funds program, the expenditures were recorded for an inaccurate amount. For 1 out of 25 transactions selected for the Transitional Living for Homeless Youth program, the expenditure was not accrued in the appropriate fiscal year in accordance with U.S. GAAP. Corrective Action Plan for Audit Finding 2023-001: The first item above related to rental payment. Incorrect payment made due to incorrect information/approval from the program. An additional level of lease review by Director of Finance and Business added to confirm payment matches lease upon initiation of new leases and lease renewals. The second item above related to a gas card account. The Director of Finance & Business and Director of Accounting have discussed this. An item added to year-end/audit check list to review October statement and identify/accrue any expenses incurred on or prior to September 30. Responsible for Corrective Action Plan: Julie Pool, Director of Finance & Business

View Audit 291571

Finding 370001 (2023-001)

None 2023

Mriglobal

MO

Allowable Costs / Cost Principles

Personnel Responsible for Correction Action: Martin J. Nevshemal, Vice President, CFO, and Treasurer Anticipated Completion Date: N/A Corrective Action Plan: Due to the classified nature of these contracts, no corrective action can take place because of the restrictions enforced by the sponsor’s sec...

Personnel Responsible for Correction Action: Martin J. Nevshemal, Vice President, CFO, and Treasurer Anticipated Completion Date: N/A Corrective Action Plan: Due to the classified nature of these contracts, no corrective action can take place because of the restrictions enforced by the sponsor’s security requirements. While examination of financial mechanics related to these contracts could be performed, there is no ability, due to the classified nature of the work, for the auditors to examine the terms of the contract, specification of deliverables, required reports and equipment, explicitly unallowable costs, or other special contract limits. In the Report on Compliance for the Major Federal Program and Report on Internal Control Over Compliance, the Independent Auditor’s Report notes that MRIGlobal complied, in all material respects, with the types of compliance requirements described in the OMB Compliance Supplement that could have a direct and material effect on its major federal program for the year ended September 30, 2023, for the non-classified contracts that were subject to audit. MRIGlobal applies the same level of internal controls and discipline over compliance for its classified contracts as it does for all other contracts and is confident that the compliance noted in the audit of the non-classified contracts extends to the classified contracts. It should also be noted that the classified contracts are subject to audit by the sponsor.

View Audit 291542

Finding 369997 (2023-002)

Material Weakness 2023

Big Brothers Big Sisters of Colorado, Inc.

CO

Questioned Costs Allowable Costs / Cost Principles Cash Management

As of August 2023, BBBSC implemented controls that properly support the distribution of personnel charges in accordance with the Uniform Guidance and employees’ salaries charged to the grant are based on actual costs incurred. Further, these charges are reviewed by the Director of Finance before fed...

As of August 2023, BBBSC implemented controls that properly support the distribution of personnel charges in accordance with the Uniform Guidance and employees’ salaries charged to the grant are based on actual costs incurred. Further, these charges are reviewed by the Director of Finance before federal reimbursements are requested.

View Audit 291540 Questioned Costs: $1

Finding 369790 (2023-001)

Significant Deficiency 2023

Redondo Beach Unified School District

CA

Questioned Costs Allowable Costs / Cost Principles

It was determined at the end of the 2022-2023 school year that $43,747 of indirect costs were charged to the Education Stabilization Fund in error. Prior to the start of the 2022-2023 school year, the CDE posted a correction in their guidelines for some funding sources regarding indirect costs. We w...

It was determined at the end of the 2022-2023 school year that $43,747 of indirect costs were charged to the Education Stabilization Fund in error. Prior to the start of the 2022-2023 school year, the CDE posted a correction in their guidelines for some funding sources regarding indirect costs. We will be correcting the action as updated in our books and will implement an annual review process for funding sources to ensure that we are able to implement all guidelines.

View Audit 291318 Questioned Costs: $1

Finding 369772 (2023-002)

Significant Deficiency 2023

City of Bellevue, Kentucky

KY

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Eligibility

February 14, 2024 City of Bellevue, Kentucky Single Audit Corrective Action Plan for the Fiscal Year Ended June 30, 2023 Audit Findings Finding Reference Number: 2023-02 Description of Finding: Lack of Control Over Financial Reporting – Could Not Prepare Schedule of Expenditure of Federal Awards...

February 14, 2024 City of Bellevue, Kentucky Single Audit Corrective Action Plan for the Fiscal Year Ended June 30, 2023 Audit Findings Finding Reference Number: 2023-02 Description of Finding: Lack of Control Over Financial Reporting – Could Not Prepare Schedule of Expenditure of Federal Awards. Statement of Concurrence or Nonconcurrence: The City of Bellevue, Kentucky agrees with the audit finding. Corrective Action: The City of Bellevue, Kentucky will consult with grant management experts to prepare an annual Schedule of Expenditure of Federal Awards. Name of Contact Person: Lindy Jenkins City Clerk / Treasurer Lindy.Jenkins@bellevueky.org (859) 431-8888 Projected Completion Date: On or before June 30, 2024

View Audit 291300

Finding 369771 (2023-001)

Significant Deficiency 2023

City of Bellevue, Kentucky

KY

Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.300 § 200.400

February 14, 2024 City of Bellevue, Kentucky Single Audit Corrective Action Plan for the Fiscal Year Ended June 30, 2023 Audit Findings Finding Reference Number: 2023-01 Description of Finding: No Written Policies, Procedures, or Standards of Conduct Relative to Federal Awards. Statement of Conc...

February 14, 2024 City of Bellevue, Kentucky Single Audit Corrective Action Plan for the Fiscal Year Ended June 30, 2023 Audit Findings Finding Reference Number: 2023-01 Description of Finding: No Written Policies, Procedures, or Standards of Conduct Relative to Federal Awards. Statement of Concurrence or Nonconcurrence: The City of Bellevue, Kentucky agrees with the audit finding. Corrective Action: The City of Bellevue, Kentucky will prepare written procedures governing the expenditures of Federal Funds. : Name of Contact Person Lindy Jenkins City Clerk / Treasurer (859) 431-8888 Projected Completion Date: On or before June 30, 2024

View Audit 291300

Finding 369720 (2023-005)

Material Weakness 2023

Springs Valley Community Schools Corporation

IN

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

Finding 2023-005 – Education Stabilization Fund - Activities Allowed or Unallowed, Allowable Costs- Cost Principles Contact Person Responsible for Corrective Action: Felicia Wolfington Contact Phone Number: (812) 936-4474 x232 Views of Responsible Official: We concur with the finding. Descript...

Finding 2023-005 – Education Stabilization Fund - Activities Allowed or Unallowed, Allowable Costs- Cost Principles Contact Person Responsible for Corrective Action: Felicia Wolfington Contact Phone Number: (812) 936-4474 x232 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The school corporation’s management will establish a documented, primary and secondary review of all federal accounts payable claims. Anticipated Completion Date: 02/16/2024

View Audit 291176

Finding 369711 (2023-002)

Material Weakness 2023

Springs Valley Community Schools Corporation

IN

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

Finding 2023-002 – Child Nutrition Cluster – Activities Allowed or Unallowed, Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Felicia Wolfington/Sasha Robison Contact Phone Number: (812) 936-4474 x232 Views of Responsible Official: We concur with the finding. ...

Finding 2023-002 – Child Nutrition Cluster – Activities Allowed or Unallowed, Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Felicia Wolfington/Sasha Robison Contact Phone Number: (812) 936-4474 x232 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The school corporation’s management will establish a documented, secondary review of all accounts payable claims to ensure the accuracy of the claims, and will ensure underlying support or details of the claims will be included. Anticipated Completion Date: 02/16/2024

View Audit 291176

Finding 369659 (2023-001)

Significant Deficiency 2023

Glen Rose Independent School District

TX

Questioned Costs Allowable Costs / Cost Principles

The responsible parties will more closely review program guidelines for each individual grant program before approving expenditure requests . The District will review allowable activities and allowable costs requirements, and enhance controls to ensure compliance with the requirements .

View Audit 291046 Questioned Costs: $1

Finding 369657 (2023-004)

Significant Deficiency 2023

Wyoming Stock Growers Land Trust

WY

Procurement, Suspension & Debarment Allowable Costs / Cost Principles

Responsible Individuals: Jessica Crowder, Executive Director Corrective Action Plan: The Trust will develop written policies for activities allowed or unallowed, allowable costs/cost principles, and procurement and suspension and debarment. Anticipated Completion Date: Ongoing

View Audit 291035

Finding 369567 (2023-003)

Significant Deficiency 2023

Idea Public Schools

TX

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency

#2023-003 – Significant Deficiency and Other Non-Compliance. Condition and context: Sampling of internal controls over payroll revealed 7 of the 240 transactions did not have timesheets approved by the employee’s supervisor, and for 2 of the 240 transactions, the employee was paid the incorrect am...

#2023-003 – Significant Deficiency and Other Non-Compliance. Condition and context: Sampling of internal controls over payroll revealed 7 of the 240 transactions did not have timesheets approved by the employee’s supervisor, and for 2 of the 240 transactions, the employee was paid the incorrect amount.. Recommendation: Reemphasize current policies and procedures to review timesheets, and payroll transactions. Planned corrective action: Current policies and procedures will be reviewed, and alternative approval procedures will be identified for instances when the employee’s direct supervisor is unavailable for timely approval. Implement additional audits during rollover process to correct administrative gap, which resulted in 2 payment amount errors. Responsible officers: James Dworkin, Chief Financial Officer and Martin Winchester, Chief Human Assets Officer Estimated completion date: March 31, 2024

View Audit 290922 Questioned Costs: $1

Finding 369541 (2023-002)

Significant Deficiency 2023

Child and Family Agency of Southeastern Connecticut, Inc.

CT

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

Audit Finding Reference: 2023-002 Recommendation: The Agency should establish a system of controls to ensure that expenditures of the grant are allowable under the grant conditions.Plan of Action:  CFA agrees with the auditors finding. Management will develop a written procedure to ensure that p...

Audit Finding Reference: 2023-002 Recommendation: The Agency should establish a system of controls to ensure that expenditures of the grant are allowable under the grant conditions.Plan of Action:  CFA agrees with the auditors finding. Management will develop a written procedure to ensure that proper action is taken at the time the invoice is submitted for approval. This will include reviewing the cost principles in Subpart E of the Uniform Guidance with the appropriate staff to ensure they are charging allowable costs to the grant. A system of internal controls will be developed and reviewed to ensure that all grant expenditures are allowable under the regulations of the grant. We anticipate having this written procedure ready by February 29, 2024. If the Cognizant or Oversight Agency for Audit has questions regarding this plan, please contact Lisa Baxter. BaxterL@ChildandFamilyAgency.org Sincerely yours, Lisa Baxter Chief Financial and Administrative Officer

View Audit 290825

Finding 369514 (2023-004)

Significant Deficiency 2023

Rapid City Club for Boys, Inc.

SD

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Reporting

Finding No 2023-004: Uniform Guidance Written Policies Responsible Individuals: Roni Williamson, Controller Corrective Action Plan: The Organization will adopt required Uniform Guidance policies. Anticipated Completion Date: May 31, 2024

View Audit 290783

Finding 369505 (2023-001)

Significant Deficiency 2023

Wisconsin Early Childhood Association, Inc.

WI

Questioned Costs Allowable Costs / Cost Principles § 200.434

The Finance Director will make sur charges are allowable when expensing infrequent or unusual transactions to federal grants and use the Uniform Guidance Selected Items of Cost section when something may be in question. This plan is implemented effective 2/12/2024. The Finance Director will work wit...

The Finance Director will make sur charges are allowable when expensing infrequent or unusual transactions to federal grants and use the Uniform Guidance Selected Items of Cost section when something may be in question. This plan is implemented effective 2/12/2024. The Finance Director will work with the Executive Director and the Director of Performance Management to ensure clear guidance is reflected in policy and procedures on the allowable use of federal awards and included in our current Policies and Procedures with approval of the WECA Finance Committee. If there are any questions regarding this plan, please call Candace Duerst at 608-729-1024.

View Audit 290780 Questioned Costs: $1

Corrective Action Plans

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