Corrective Action Plans

Finding 420648 (2022-003)

Material Weakness 2022

OK

Questioned Costs Cash Management Allowable Costs / Cost Principles § 200.303 § 200.403

Finding 2022-003 - Allowable Activities or Unallowed, Allowable Costs/Cost Principles and CashManagementMaterial Weakness in Internal Control over Compliance and Material Noncompliancefinding Summary: During the audit, the appropriate documentation for grant expenditures to supportthe drawdown from ...

Finding 2022-003 - Allowable Activities or Unallowed, Allowable Costs/Cost Principles and CashManagementMaterial Weakness in Internal Control over Compliance and Material Noncompliancefinding Summary: During the audit, the appropriate documentation for grant expenditures to supportthe drawdown from grant funding was not readily provided. In addition, the process to ensure thatgrant expenditures are allowable and reconciled was not clearly communicated to appropriate partiescausing expenditures to be inappropriately claimed in the wrong fiscal year.Responsible Individual: Chief Financial OfficerCorrective Action Plan; We have designated a member of management to participate in monthly,quarterly, or annual reconciliations as proposed by the auditors. The existing controls will be clearlycommunicated to ensure that program expenditures are made prior to requesting reimbursement offunds.Anticipated Completion Date: Ongoing

View Audit 312271 Questioned Costs: $1

Finding 420508 (2022-004)

Significant Deficiency 2022

The Colorado College and Subsidiaries

CO

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

Recommendation: We recommend that the College increase the time and effort certification process to be more timely and implement a review process over the time and effort certification process.Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action in R...

Recommendation: We recommend that the College increase the time and effort certification process to be more timely and implement a review process over the time and effort certification process.Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action in Response to Finding: The College will implement the change to conduct the time and effort certification process semi-annually and to add an additional review by the Department Chair or Program Director, or in cases in which the PI is chair, the Dean of the Faculty.Name of the contact person responsible for corrective action: Tess Powers, Director of Faculty Research Support (719) 389-6318Planned completion date for corrective action plan: May 1, 2023

View Audit 312263

Finding 420501 (2022-004)

Significant Deficiency 2022

Lutheran Community Services Northwest

WA

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking

Finding 2022-004Significant deficiency in internal controls over compliance and instance of noncompliance related to matchingrequirements.Contact Person(s):Nicholas Lee, Chief Financial OfficerCorrective action planned:Vacated staff position filled and additional support staff retraining on matching...

Finding 2022-004Significant deficiency in internal controls over compliance and instance of noncompliance related to matchingrequirements.Contact Person(s):Nicholas Lee, Chief Financial OfficerCorrective action planned:Vacated staff position filled and additional support staff retraining on matching funds claimed to ensure the source is limitedto the project is underway.Anticipated completion date:June 30, 2023

View Audit 312261 Questioned Costs: $1

Finding 420482 (2022-006)

Significant Deficiency 2022

Lutheran Community Services Northwest

WA

Questioned Costs Allowable Costs / Cost Principles Period of Performance

Finding 2022-006Significant deficiency in compliance and internal controls over compliance and instance of noncompliance related to periodof performance.Contact Person(s):Nicholas Lee, Chief Financial OfficerCorrective action planned:Vacated billing staff position filled and additional support staff...

Finding 2022-006Significant deficiency in compliance and internal controls over compliance and instance of noncompliance related to periodof performance.Contact Person(s):Nicholas Lee, Chief Financial OfficerCorrective action planned:Vacated billing staff position filled and additional support staff retraining underway to ensure incurred costs documentationis available for processing during the period of performance and subsequent cost reimbursements bills are submitted tofederal awards within appropriate period of performance timeframe.Anticipated completion date:June 30, 2023

View Audit 312261 Questioned Costs: $1

Finding 420471 (2022-003)

Material Weakness 2022

Lutheran Community Services Northwest

WA

Allowable Costs / Cost Principles § 200.403 § 200.405 § 200.430

Finding 2022-003Material weakness in internal controls over compliance for allowable activities and costs and material non-compliance inthe Coronavirus State and Local Fiscal Recovery Fund program.Contact Person(s):Nicholas Lee, Chief Financial OfficerCorrective action planned:The Organization will ...

Finding 2022-003Material weakness in internal controls over compliance for allowable activities and costs and material non-compliance inthe Coronavirus State and Local Fiscal Recovery Fund program.Contact Person(s):Nicholas Lee, Chief Financial OfficerCorrective action planned:The Organization will provide additional training to employees responsible for incurring costs in accordance with 2 CFR200.403. Additional resources have been assigned to review and ensure documentation and policies are retained to supportthe distribution of charges between projects. Anticipated completion date:June 30, 2023

View Audit 312261

Finding 419456 (2022-002)

Significant Deficiency 2022

Hagerstown Community College

MD

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency

2022-002 Education Stabilization Fund ? Assistance Listing No. 84.425FCondition: The College used HEERF grant funds to pay 3 executives a special payment for working in person through the pandemic.Recommendation: We recommend that the College review current procedures to ensure all grant regulations...

2022-002 Education Stabilization Fund ? Assistance Listing No. 84.425FCondition: The College used HEERF grant funds to pay 3 executives a special payment for working in person through the pandemic.Recommendation: We recommend that the College review current procedures to ensure all grant regulations are being followed prior to payments.Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action taken in response to finding: In fiscal year 2023, the college will repurpose the $23,016 to other allowable costs under the grant.Name(s) of the contact person(s) responsible for corrective action: Dr. Heike Soeffker-Culicerto, Vice President of Administration and Finance, 240-500-2235Planned completion date for corrective action plan: March 31, 2023

View Audit 312232 Questioned Costs: $1

Finding 419340 (2022-006)

Significant Deficiency 2022

Quitman County School District

MS

Allowable Costs / Cost Principles

2022-006 Payroll testing and internal controlsA. Name of contact person responsible for corrective action:Name: Kenyatta McClainTitle: Business ManagerB. Corrective action planned:The district will implement internal controls to ensure all employees areproperly board approved, including all federal ...

2022-006 Payroll testing and internal controlsA. Name of contact person responsible for corrective action:Name: Kenyatta McClainTitle: Business ManagerB. Corrective action planned:The district will implement internal controls to ensure all employees areproperly board approved, including all federal supplemental payments,and ensure employee payments are verified according to the boardapproved amounts.C. Anticipated completion date:June 30, 2023

View Audit 312223

Finding 419335 (2022-005)

Significant Deficiency 2022

Quitman County School District

MS

Allowable Costs / Cost Principles Procurement, Suspension & Debarment School Nutrition Programs

2022-005 Accounts payable testing and internal controlsA. Name of contact person responsible for corrective action:Name: Kenyatta McClainTitle: Business ManagerB. Corrective action planned:The District will implement policies and procedures to establish an internalcontrol system that will require ac...

2022-005 Accounts payable testing and internal controlsA. Name of contact person responsible for corrective action:Name: Kenyatta McClainTitle: Business ManagerB. Corrective action planned:The District will implement policies and procedures to establish an internalcontrol system that will require accountability with regard to accountspayable and purchasing. That will also ensure proper safeguarding ofassets and accurate accounting records. C. Anticipated completion date:June 30, 2023

View Audit 312223

Finding 418506 (2022-002)

None 2022

Lone Grove School District I-32

OK

Allowable Costs / Cost Principles § 200.430

The District has implemented procedures for time and effort

View Audit 312192

Finding 418479 (2022-001)

None 2022

City of Seattle

WA

Questioned Costs Allowable Costs / Cost Principles Reporting

Finding ref number: 2022-001Finding caption:The City charged payroll-related expenditures that lacked support to the Community Development Block Grants/Entitlement Grants program.Name, address, and telephone of City contact person:Debra Rhinehart, HSD Interim Federal Grants Mgt Unit Manager, 206.684...

Finding ref number: 2022-001Finding caption:The City charged payroll-related expenditures that lacked support to the Community Development Block Grants/Entitlement Grants program.Name, address, and telephone of City contact person:Debra Rhinehart, HSD Interim Federal Grants Mgt Unit Manager, 206.684.0574Theresa George, HSD Accounting Manager, 206.798.3360Corrective action the auditee plans to take in response to the finding:HSD Response:HSD as the CDBG administrator, in collaboration with its contracted consultant support TDA consulting, will complete the following steps to support the resolution of this finding associated with the pre-approval of timesheets within the Office of Housing, and the Department of Parks and Recreation.HSD will conduct a thorough review of all existing MOAs with our recipients to ensure that the language pertaining to pre-approved timesheets is clear, consistent, and aligned with federal and state regulations. HSD will also assure staff responsible for administering CBDG funds and other federal funds are oriented to federal requirements regarding the pre-approval of timesheets and will emphasize the importance of adhering to the requirements outlined in the MOAs. HSD will encourage its city partners receiving these funds to work with the City-Wide Accounting team to adopt standardized procedures for the approval, documentation, and tracking of timesheets.Office of Housing Response:The Office of Housing will change its timesheet review procedures in order to ensure manager sign-off happens no sooner than the close of business on the final day of the pay period. Current procedure is for the Office Housing Accountant to send an email reminding all managers to sign-off on timesheets; effective 10/1/23 this message will add the specific reminder that all employees funded by federal grant revenues should not have their timesheets approved until after all hours have been worked.Parks and Recreation Response:Moving forward, Seattle Parks and Recreation (SPR) will follow the City-Wide Accounting guidance provided on June 6th, 2023 which requires employees to not submit timesheets earlier than the federally grant-funded work is performed.SPR department leadership have immediately notified the CDBG management team to re-emphasize the requirement. In addition, the SPR payroll team will also provide a reminder of the requirement for all SPR staff for each payroll cycle. The SPR executive team will continue to monitor compliance relating to this recommendation.Anticipated date to complete the corrective action:Human Services Department: 12/31/2023Seattle Parks and Recreation: 9/15/2023Office of Housing:10/01/2023

View Audit 312191 Questioned Costs: $1

Finding 418211 (2022-002)

Material Weakness 2022

Heritage University

WA

Allowable Costs / Cost Principles Reporting § 200.430

Recommendation: The auditors recommend the University implement an internal control policy that requires employees whose compensation is charged to a federal award complete time and effort reporting to accurately reflect the work performed on each federal award and ensure supporting documentation i...

Recommendation: The auditors recommend the University implement an internal control policy that requires employees whose compensation is charged to a federal award complete time and effort reporting to accurately reflect the work performed on each federal award and ensure supporting documentation is maintained for those who do charge time.Planned Corrective Action: Heritage University agrees with the finding. Heritage University will implement a new internal control policy that requires employees whose compensation is charged to federal awards to complete time and effort to accurately reflect the work performed on each federal award. Heritage University is using the time and effort forms to allocate the correct hours to each federal award during the payroll process period. Each time an employee must fill out the time and effort to show actual hours worked, signed by the employee and supervisor before turning it into the payroll department. Email sent out to all employees outlining the new process required by employees whose hours are charged to a federal award.Name of Responsible Party:1. Alysia Stevens, Controller2. Tom Richter, VP of Administration/CFO3. Dr. Andrew Sund, PresidentAnticipated Completion Date:? Email sent out to employees 8/15/2022.? Payroll started allocating to federal awards based on time and effort 8/31/2022 payroll.

View Audit 312179

Finding 417706 (2022-002)

Significant Deficiency 2022

Tallatoona Community Action Partnership, Inc.

GA

Allowable Costs / Cost Principles § 200.430

2022-002 ? Internal Control over Payroll ExpendituresCorrective Action PlanIn response to Audit Finding 2022-002, we will correct this issue by doing the following:1. Both Accounting and HR will continue to sign off on written payroll notices,2. Each pay period when a payroll change notice is receiv...

2022-002 ? Internal Control over Payroll ExpendituresCorrective Action PlanIn response to Audit Finding 2022-002, we will correct this issue by doing the following:1. Both Accounting and HR will continue to sign off on written payroll notices,2. Each pay period when a payroll change notice is received the AccountingDepartment will make sure to verify the information entered into the system matches what is on the written on the payroll notice,3. A monthly review of the Payroll/HR system against all payroll change notices will be conducted.Person(s) Responsible: Tracy BrownTiming for Implementation: April 15thTracy Brown, Fiscal DirectorScott Gray, Executive Director

View Audit 312165

Finding 417704 (2022-001)

Material Weakness 2022

Tallatoona Community Action Partnership, Inc.

GA

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

Corrective Action Plan for Current Year Findings2022-001 ? Internal Control over Financial ReportingCorrective Action PlanIn response to Audit Finding 2022-001, Tallatoona Community Action will take the following actions to make sure we do not have this issue moving forward by:1. Identify training w...

Corrective Action Plan for Current Year Findings2022-001 ? Internal Control over Financial ReportingCorrective Action PlanIn response to Audit Finding 2022-001, Tallatoona Community Action will take the following actions to make sure we do not have this issue moving forward by:1. Identify training with-in the next month that can strengthen our accounting team,as it relates to financial closeout for programs and closing out the agency?s fiscal year,2. We will ensure that reconciliation is happening on a regular basis and put achecklist in places that confirms it has been completed,3. We will conduct an on-going internal audit of our employee health plan with HR, and insurance provider to ensure that wereconcile in the time period where we are able to get reimbursement from insurance provider,4. Re-establishing our checks and balances procedure for internal staff for this process to make each staff understands their role.Person(s) Responsible: Tracy BrownTiming for Implementation: April ? May 31, 2023Tracy Brown, Fiscal DirectorScott Gray, Executive Director

View Audit 312165

Finding 417696 (2022-003)

Significant Deficiency 2022

The Center for Victims of Torture

MN

Allowable Costs / Cost Principles

Federal Agency Name: Agency for International DevelopmentDepartment of StateProgram Name: USAID Foreign Assistance for Programs OverseasCFDA #98.001Finding Summary: CVT has an internal control system designed to detect or prevent improper allocation of international employees to locations served in ...

Federal Agency Name: Agency for International DevelopmentDepartment of StateProgram Name: USAID Foreign Assistance for Programs OverseasCFDA #98.001Finding Summary: CVT has an internal control system designed to detect or prevent improper allocation of international employees to locations served in a timely manner in accordance with their established policy, but the controls did not operate as designed for two months tested. This includes documentation of employee timecards.Responsible Individuals: James Behnke, CFO and Mary Kinder, ControllerCorrective Action Plan: During the period audited, CVT Ethiopian staff provided professional services and administrative functions on both sides of the Ethiopian armed conflict. This was a difficult work environment to carry out program objectives. CVT Management will complete an extensive review over all internal controls that were affected by managing processes under this environment. Specifically, Management will complete an extensive review over international employee timesheet allocation to make sure payroll is properly allocated to each location serviced in accordance with the policy established by CVT. In addition, CVT has hired a new Ethiopia Country Director who has an extensive financial management background and two additional Senior Accountants. Management also plans to send a U.S. Finance staff person to conduct an in-person internal control review for our Ethiopia programs.Anticipated Completion Date: September 2023

View Audit 312164

Finding 417677 (2022-004)

Significant Deficiency 2022

The Center for Victims of Torture

MN

Allowable Costs / Cost Principles Cash Management Significant Deficiency

Federal Agency Name: Department of State ? Bureau of Population, Refugees, and MigrationProgram Name: Oversees Refugee Assistance Programs for AfricaCFDA #19.517Federal Agency Name: Agency for International DevelopmentDepartment of StateProgram Name: USAID Foreign Assistance for Programs OverseasCFD...

Federal Agency Name: Department of State ? Bureau of Population, Refugees, and MigrationProgram Name: Oversees Refugee Assistance Programs for AfricaCFDA #19.517Federal Agency Name: Agency for International DevelopmentDepartment of StateProgram Name: USAID Foreign Assistance for Programs OverseasCFDA #98.001Finding Summary: CVT has an internal control process designed to approve the payrates, but the controls did not operate as designed for one month tested under both programs.Responsible Individuals: James Behnke, CFO and Mary Kinder, ControllerCorrective Action Plan: During the period audited, CVT Ethiopian staff provided professional services and administrative functions on both sides of the Ethiopian armed conflict. This was a difficult work environment to carry out program objectives. CVT Management will complete an extensive review over all internal controls that were affected by managing processes under this environment. Specifically, Management will revise their internal controls to make sure the employees contracted rates agree to the rate paid and submitted for reimbursement. In addition, CVT has hired a new Ethiopia Country Director who has an extensive financial management background and two additional Senior Accountants. Management also plans to send a U.S. Finance staff person to conduct an in-person internal control review for our Ethiopia programs.Anticipated Completion Date: September 2023

View Audit 312164

Finding 417669 (2022-002)

Material Weakness 2022

The Center for Victims of Torture

MN

Allowable Costs / Cost Principles

Federal Agency Name: Department of State ? Bureau of Population, Refugees, and MigrationProgram Name: Oversees Refugee Assistance Programs for AfricaCFDA #19.517Finding Summary: CVT has an internal control system designed to detect or prevent improper allocation of international employees to locatio...

Federal Agency Name: Department of State ? Bureau of Population, Refugees, and MigrationProgram Name: Oversees Refugee Assistance Programs for AfricaCFDA #19.517Finding Summary: CVT has an internal control system designed to detect or prevent improper allocation of international employees to locations served in a timely manner in accordance with their established policy. However, the controls did not operate as designed for four months tested. This includes documentation of employee timecards.Responsible Individuals: James Behnke, CFO and Mary Kinder, ControllerCorrective Action Plan: During the period audited, CVT Ethiopian staff provided professional services and administrative functions on both sides of the Ethiopian armed conflict. This was a difficult work environment to carry out program objectives. CVT Management will complete an extensive review over all internal controls that were affected by managing processes under this environment. Specifically, Management will review the international employee timesheet allocation to make sure payroll is properly allocated to each location serviced in accordance with the policy established by CVT. In addition, CVT has hired a new Ethiopia Country Director who has an extensive financial management background and two additional Senior Accountants. Management also plans to send a U.S. Finance staff person to conduct an in-person internal control review for our Ethiopia programs.Anticipated Completion Date: September 2023

View Audit 312164

Finding 417481 (2022-003)

Material Weakness 2022

Big Springs Medical Association D/b/a Missouri Highlands Health Care

MO

Allowable Costs / Cost Principles Cash Management Reporting

2022-003 Lost revenues attributable to coronavirus, as reported in the Period 1 PRF report, were overstated.Responsible Person: Julie O?Neal, Chief Financial OfficerCompletion Date: February 2023Management?s Views:The Provider Relief Reporting for Period 1 was completed in September of 2021. Our a...

2022-003 Lost revenues attributable to coronavirus, as reported in the Period 1 PRF report, were overstated.Responsible Person: Julie O?Neal, Chief Financial OfficerCompletion Date: February 2023Management?s Views:The Provider Relief Reporting for Period 1 was completed in September of 2021. Our audit for FY21 was not finalized until May 2022, at which point we found that our cost report settlement amount ended up swinging due to an error in our interim payment requests from Missouri Medicaid. Going forward, I do not expect this to be a problem as we have remedied our interim wrap payments to be more effective. We will correct the lost revenues calculation on a cumulative basis in your Period 3 and 4 PRF reports.

View Audit 312152

Finding 417478 (2022-004)

Significant Deficiency 2022

Big Springs Medical Association D/b/a Missouri Highlands Health Care

MO

Questioned Costs Allowable Costs / Cost Principles

2022-004 Charges to federal awards for salaries and wages for certain individuals do not comply with standards for documentation of personnel expenses as they were not supported by records reflecting the work performed.Responsible Person: Julie O?Neal, Chief Financial OfficerCompletion Date: March ...

2022-004 Charges to federal awards for salaries and wages for certain individuals do not comply with standards for documentation of personnel expenses as they were not supported by records reflecting the work performed.Responsible Person: Julie O?Neal, Chief Financial OfficerCompletion Date: March 2023Management?s Views:We are working on getting a process set up to monitor actual time spent on grants in comparison to budgeted time. The salaries charged to the grants were based on budget time, and while significant time was incurred that would be allowable as a direct cost to the grant, the documentation to support that actual time spent was not there.

View Audit 312152 Questioned Costs: $1

Finding 412041 (2022-002)

Material Weakness 2022

City of Scottsburg

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.1 § 200.303

FINDING 2022-002Contact Person Responsible for Corrective Action: Janetta C HardyContact Phone Number: 812-752-4343 X222Views of Responsible Official:I concur with the finding.Description of Corrective Action Plan:In April of 2022 the City of Scottsburg?s annual reporting of COVID 19 ? State and Loc...

FINDING 2022-002Contact Person Responsible for Corrective Action: Janetta C HardyContact Phone Number: 812-752-4343 X222Views of Responsible Official:I concur with the finding.Description of Corrective Action Plan:In April of 2022 the City of Scottsburg?s annual reporting of COVID 19 ? State and Local Fiscal RecoveryFunds for 2021 provided the Common Council?s allocated expenditures for the reporting period instead ofactual expenditures for the reporting period. This error was corrected in the 2023 reporting for April 1,2022 ? Mar 31, 2023 expenditures. However the cumulative obligations and the current periodobligations were again reported as the total grant award. This will be corrected in the April 2024reporting.In regards to this finding, as clerk treasurer I reviewed the report created by Tish Richey and submittedwith inaccurate numbers. I qualify this under human error, commonly known as a mistake. In the future, Iwill do my best to not make a mistake in reporting and retain the initialed documentation for what issubmitted. Lastly, this was the first year for federal reporting of these funds and the instructions wereambiguous at best.Anticipated Completion Date: April 2024

View Audit 312128

Finding 412032 (2022-001)

Significant Deficiency 2022

University Prep Public Charter Schools

NY

Allowable Costs / Cost Principles Cash Management Eligibility

The school has implemented an electronic timecard system for tutors that will automatically generate timesheets and eliminate or significantly reduce the possibility for human error. All tutors for the school are required to use this computer-based clock in/out system for all shifts.

View Audit 312127

Finding 411722 (2022-004)

Material Weakness 2022

City of New Castle

IN

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

FINDING 2022-004Contact Person Responsible for Corrective Action: Brenda Grider, Clerk TreasurerContact Phone Number: 765-521-6803Views of Responsible Official: We concur with this findingDescription of Corrective Action Plan:An internal control for the segregation of duties has been implemented rel...

FINDING 2022-004Contact Person Responsible for Corrective Action: Brenda Grider, Clerk TreasurerContact Phone Number: 765-521-6803Views of Responsible Official: We concur with this findingDescription of Corrective Action Plan:An internal control for the segregation of duties has been implemented related to grant reporting.Finance and Council who oversees the ARP funds receives a spreadsheet of all the expenditures andearmarks with balances that match and fund at the end of the month.Anticipated Completion Date: Immediately

View Audit 312102

Finding 411335 (2022-002)

None 2022

Humboldt County School District

NV

Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management § 200.308 § 200.309

AUDIT FINDING REFERENCE: 2022-002FINDING SUMMARY:The District?s expenditures charged to grant award number 21-340-07000 occurred prior to the date of the sub-grantaward provided by the State of Nevada Department of Education.RESPONSIBLE PERSON:Dr. David Jensen, SuperintendentPLANNED CORRECTIVE ACTIO...

AUDIT FINDING REFERENCE: 2022-002FINDING SUMMARY:The District?s expenditures charged to grant award number 21-340-07000 occurred prior to the date of the sub-grantaward provided by the State of Nevada Department of Education.RESPONSIBLE PERSON:Dr. David Jensen, SuperintendentPLANNED CORRECTIVE ACTION:This finding was in relation to a pass-through grant of Supplemental Corona Virus Relief Funding provided to theDistrict in lieu of an error found in the PCFP funding formula for the bi-ennium. While the District?s expenditures forthe program are consistent with the March 1, 2020 through December 31, 2021 Period of Performance for thisfederal funding, the Period of Performance on the sub-grant Award was listed as December 10 through December 31,2021. Prior to acceptance, the District informed the pass-through entity that the funds would be used to reimbursecosts incurred during July through October, 2021, and the pass-through entity personnel verbally assured Districtmanagement that this would be acceptable. However, the pass-through entity did not amend the sub-grant awardperiod of performance, resulting in non-compliance with the sub-grant award.Humboldt County School District agrees with the audit finding that this was an isolated instance resulting from aunique situation that arose and was out of the District?s control, and is not the result of a systematic problem.However, the District will follow the recommendation and make every effort to obtain written documentation of anypromised revisions to sub-grant awards prior to expending funds from the pass-through entity in the future.ANTICIPATED COMPLETION DATE:January 31, 2023

View Audit 312061

Finding 411325 (2022-001)

Significant Deficiency 2022

Humboldt County School District

NV

Allowable Costs / Cost Principles

AUDIT FINDING REFERENCE: 2022-001FINDING SUMMARY:The district did not maintain evidence of internal control procedures related to ensuring that time actually spent onLocal Plan, grant award 22-639-07000, was consistent with the planned activities for those individuals who startedwork on the project ...

AUDIT FINDING REFERENCE: 2022-001FINDING SUMMARY:The district did not maintain evidence of internal control procedures related to ensuring that time actually spent onLocal Plan, grant award 22-639-07000, was consistent with the planned activities for those individuals who startedwork on the project during the school year, which could result in unallowable costs being charged to the grant.RESPONSIBLE PERSON:Dr. David Jensen, SuperintendentPLANNED CORRECTIVE ACTION:Humboldt County School District will assure that safe guards are in place to ensure that internal control proceduresare followed. In order to ensure full compliance with statutory requirements regarding compliance with federal grants,Humboldt County School District will implement the following procedure:The District Office staff member responsible for collecting federal timesheets will conduct reviews of employees whoare working in federal programs at least quarterly to ensure federal timesheets are collected from employees whobegin working in a federal program at any time of the year. In addition, the Chief Financial Officer will conduct anenhanced monitoring of federal timesheets collected compared to a list of all employees paid with federal funds.ANTICIPATED COMPLETION DATE:January 31, 2023

View Audit 312061

Finding 411172 (2022-004)

Significant Deficiency 2022

City of Redfield

SD

Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.303

Finding 2022-004Federal Agency Name: Department of Health and Human ServicesProgram Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural DistributionFederal Financial Assistance Listing #93.498Finding Summary: Insurance expense for the Hospital was claimed for all of 2021 under r...

Finding 2022-004Federal Agency Name: Department of Health and Human ServicesProgram Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural DistributionFederal Financial Assistance Listing #93.498Finding Summary: Insurance expense for the Hospital was claimed for all of 2021 under reporting Period 1 and was also claimed under reporting Period 4 resulting in duplicate expenses claimed in Period 4. Expenses included within the special report submitted to the Department of Health and Human Services for Period 4 TIN#466000400 relating to the duplicate insurance expenses of $26,616.Responsible Individuals: Karen Sjurseth, Chief Executive OfficerCorrective Action Plan: We will update policy to review expenditures claimed in previous portal reporting to avoid duplicate expense reporting in future periods. However, we don't anticipate any future reports to be required as no additional funding has been received.Anticipated Completion Date: September 30, 2023

View Audit 312032

Finding 411154 (2022-002)

Significant Deficiency 2022

Nemo Workforce Development Board

MO

Allowable Costs / Cost Principles Reporting

2022-002 Allowable Costs/Cost PrinciplesRecommendation: We recommend the Organization enhance internal controls over grant coding and identification within the general ledger system to more easily and accurately reconcile required grant financial reports to the general ledger system.Corrective Actio...

2022-002 Allowable Costs/Cost PrinciplesRecommendation: We recommend the Organization enhance internal controls over grant coding and identification within the general ledger system to more easily and accurately reconcile required grant financial reports to the general ledger system.Corrective Action Taken: As of July 1, 2022, North Central Missouri College was selected as the Grant Recipient/Fiscal Agent for the Northeast Workforce Development Board?s grant funds. Internal controls are in place to ensure federal grants are properly identified between WIOA and non-WIOA expenditures within the general ledger.Anticipated Completion Date: July 1, 2022.

View Audit 312030

Corrective Action Plans

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