Corrective Action Plans

Finding 411141 (2022-001)

Material Weakness 2022

International Institute of Wisconsin, Inc.

WI

Questioned Costs Allowable Costs / Cost Principles Reporting

International Institute of Wisconsin, Inc.Single Audit Corrective Action PlanFor the Fiscal Year Ended June 30, 2022AUDIT FINDINGFinding Reference Number: 2022-001Description of Finding: Payroll and related expenses were over allocated to grants.Statement of Concurrence or Nonconcurrence:This letter...

International Institute of Wisconsin, Inc.Single Audit Corrective Action PlanFor the Fiscal Year Ended June 30, 2022AUDIT FINDINGFinding Reference Number: 2022-001Description of Finding: Payroll and related expenses were over allocated to grants.Statement of Concurrence or Nonconcurrence:This letter is in response to the condition set forth on page 34 Item #9, of the IIW 2022 Audit.Paul F. Trebian, President & CEO of IIW as of June 7, 2023, has discussed with IIW?s account and dataspecialist circumstances around the information provided on page 33 for Internal Control over majorprograms. Findings of audit indicate over allocation of FTEs against Type A (state contracts) for$250,000; and Type B (federal contracts) for $62,500.IIW agrees with the findings of the IIW 2022 Audit.Corrective Action:Currently, IIW is conducting an outside objective review of grants/contracts, since August 2022, toconfirm the audit findings for 2022 and combined with the next 2023 regular audit IIW should be able todetermine the exact amounts, any payback through adjustments made by the state for subsequentpayments after errors were made, and the nature of the over allocation of FTE?s.The reason for the need to combine with the next year 2023 audit is that the state and federal fiscal yearbeginning and ending overlap IIW?s fiscal year period.This is an important matter to investigate in an objective manner, so that we can determine a course ofaction to properly address the matter. Once the entire matter has been analyzed, IIW will be able todetermine actions to perform to provide process improvement to prevent over allocation in the future. Asa part of that process, the organization will certainly adopt the audit recommendation that it develop atime and/or activity reporting methodology to adequately document the payroll charges by grant andprogram, and that its cost allocations be reviewed and approved by the executive director.Name of Contact Person:Paul F. Trebian, Ed.D., MBA/TM, MA, BSPresident & CEOInternational Institute of Wisconsinptrebian@iiwisconsin.org414-403-9735 CellCSTProjected Completion DateIIW plans on wrapping up the investigation in a few weeks, and then will have more information tocommunicate following actions to adopt the audit recommendations and reporting methodology.QUESTIONED COSTS1. For each questioned cost, the organization should identify the amount by state financialassistance or award program and the program period.2. If the organization believes a questioned cost is an allowable cost, a statement providingreasons for the organization's position should be included.3. If the cost is questioned because the organization failed to provide the auditors withdocumentation supporting the allowability of the questioned cost, and the documentation subsequentlybecomes available, the organization should provide such documentation as part ofthe submission of the corrective action plan. The organization should describe how the records documentthe allowability of the cost.4. If the organization determines that the questioned costs are unallowable or that the chargescannot be supported, the organization should provide a statement to that effect and remit payment for theunallowable or unsupported costs with the corrective action plan.If the (Office of Policy and Management and/or Oversight Agency) has questions regarding thisPlan, please call Paul F. Trebian at 414-225-6220.Sincerely yours,Paul F. Trebian, Ed.D., MBA/TM, MA, BSPresident & CEOInternational Institute of Wisconsinptrebian@iiwisconsin.org414-403-9735 CellCST

View Audit 312029 Questioned Costs: $1

Finding 411137 (2022-001)

Significant Deficiency 2022

The Haven

AZ

Allowable Costs / Cost Principles Significant Deficiency

2022-001 Excessive number of Super Users in KIPU medical record system and Alli Lippard's (Billing Manager) practice of changing billing codes without supervision.The Haven reduced the number of Super Users to three Suzi Armenta (IT Manager), Kristin Lindberg (Quality Director), and Allie Lippard on...

2022-001 Excessive number of Super Users in KIPU medical record system and Alli Lippard's (Billing Manager) practice of changing billing codes without supervision.The Haven reduced the number of Super Users to three Suzi Armenta (IT Manager), Kristin Lindberg (Quality Director), and Allie Lippard on November 18, 2022.Allie Lippard sends a spreadsheet to Cynthia Duncan (Finance Director), Ryan Olson (Acting Clinical Director), and Jody Little (Outpatient Program Manager) documenting code changes required and the reason for the change. Cynthia Duncan will affirm the changes in an email response.When the charges are transferred to the Billing system Allie Lippard will run a report showing the charges in the Billing system and Cynthia Duncan will affirm via email that the charges match the modified data set. This process will be complete December 19th, 2022.

View Audit 312028

Finding 410387 (2022-007)

Significant Deficiency 2022

Washington County Hospital

IL

Allowable Costs / Cost Principles § 200.303

Finding 2022-007Federal Agency Name: Department of Health and Human ServicesProgram Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP} Rural DistributionFederal Financial Assistance Listing #93.498Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Cost Princi...

Finding 2022-007Federal Agency Name: Department of Health and Human ServicesProgram Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP} Rural DistributionFederal Financial Assistance Listing #93.498Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Cost PrinciplesFinding Summary: The Hospital's final expenditure listing claimed payroll costs by certain departments that worked directly with COVID patients. The general ledger report that this information was generated from reports the information by department, however the payroll register does not have departmental data. Therefore, the general ledger report was not able to tie to specific department information, but it was able to tie in total.Responsible Individuals: Jennifer Venable, CFOCorrective Action Plan: Management agrees with the finding. The reporting options in the Hospital's legacy payroll system were limited. With the new system implemented in November 2021, the reports are more robust which provide the detail by department by employee. Subsequent reporting will have reports that clearly break down the detail necessary.Anticipated Completion Date: January 25, 2023

View Audit 311964

Finding 410385 (2022-006)

Material Weakness 2022

Washington County Hospital

IL

Allowable Costs / Cost Principles Material Weakness Reporting § 200.303

Finding 2022-006Federal Agency Name: Department of Health and Human ServicesProgram Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural DistributionFederal Financial Assistance Listing #93.498Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Cost Princi...

Finding 2022-006Federal Agency Name: Department of Health and Human ServicesProgram Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural DistributionFederal Financial Assistance Listing #93.498Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Cost Principles and ReportingFinding Summary: There was no evidence of formal review and approval over tracking of expenditures that were claimed for the program. In addition, there was no evidence retained that the Hospital's special report submitted to the Department of Health and Human Services for Period 1 TIN #376020408 was reviewed or approved by an individual separate from the preparer prior to submission. The approval for individual payroll and fringe benefit expenditures was not retained in the transition to a new payroll software, and certain other expenditures did not have retained approval.Responsible Individuals: Jennifer Venable, CFOCorrective Action Plan: Management agrees with the finding. In subsequent reporting a formal approval by the CEO will be kept as part of the reporting documentation. This will include both the expenditure tracking documentation as well as the report itself. Payroll approval occurs within the payroll system. Approval logs will be retained as part of the record keeping workflow going forward .Anticipated Completion Date: January 25, 2023

View Audit 311964

Finding 410383 (2022-005)

Material Weakness 2022

Washington County Hospital

IL

Allowable Costs / Cost Principles Material Weakness Reporting § 200.303

Finding 2022-005Federal Agency Name: Department of Health and Human ServicesProgram Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural DistributionFederal Financial Assistance Listing #93.498Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Cost Princi...

Finding 2022-005Federal Agency Name: Department of Health and Human ServicesProgram Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural DistributionFederal Financial Assistance Listing #93.498Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Cost Principles and ReportingFinding Summary: The Hospital claimed expenses that were incurred prior to when the Hospital began to prepare for, prevent and respond to the coronavirus. The Hospital also claimed expenses within "Other PRF Expenses" that were funded by other sources. The Hospital offset these other funding sources in later periods out of the "Other Unreimbursed Expenses". This resulted in the incorrect categorization of expenses on the special report submitted to the Department of Health and Human Services (HHS) for Period 1 which caused the report to be inaccurate.Responsible Individuals: Jennifer Venable, CFOCorrective Action Plan: Management agrees with the finding. In subsequent reporting expenses will be categorized appropriately and consideration given to align the receipt of other funding sources with the reporting of expenses within the same quarter.Anticipated Completion Date: January 25, 2023

View Audit 311964

Finding 410380 (2022-004)

Material Weakness 2022

Madelia Health

MN

Allowable Costs / Cost Principles Cash Management Eligibility

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 #93.498Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Cost Princi...

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 #93.498Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Cost Principles and ReportingFinding Summary: During testing, we identified the following:- No formal documentation of review and approval of the Hospital's final expenditures listing identified as eligible and claimed under the Provider Relief Fund and American Rescue Plan (ARP} Rural Distribution program (the program) was retained.- Payroll reports to support the COVID-related bonuses based on hours worked were not retained and were not able to be recreated.- Some expenses claimed under the program were incurred before the Hospital started preparing, preventing, and responding to COVID. Net costs of $36,540.- Equipment and information technology expenses claimed under other sources of funding were claimed under the program. Net actual costs of $6,080.- Utility expenses and personnel expenses were overclaimed under the program based on a review of supporting documentation. Net costs of $2,985 with projected net costs of $3,827.- No formal documentation of review and approval of the Hospital's lost revenue calculation and the Hospital's special report submitted to HHS for Period 1 TIN #410758512 was retained.- The lost revenue narrative to describe the option iii calculation did not agree with the supporting calculation performed for January and February 2021. The narrative indicated a comparison to January and February of 2019, but the calculation was done based on January and February 2020 trended revenue.- Expenses claimed under the program and included within the Hospital's special report submitted to the Department of Health and Human Services (HHS} for Period 1 TIN #410758512 were reported at gross cost and did not consider the Hospital's Medicare Cost Reimbursement percentage. Net costs of $880,880.Responsible Individuals: Bruce Craven, CFOCorrective Action Plan: Management has formally documented the review and approval process for expense data and federal agency reporting for funds received by federal agencies. This review process ensures compliance of allowable expense data federal agency reporting. Full implementation of this documented process is expected to be completed within the next month.Anticipated Completion Date: March 2023

View Audit 311963

Finding 410369 (2022-004)

Significant Deficiency 2022

Jenkins Living Center, Inc.

SD

Procurement, Suspension & Debarment Allowable Costs / Cost Principles 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 #93.498Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Costs Princ...

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 #93.498Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Costs PrinciplesFinding Summary: An invoice was claimed that was duplicated on the COVID-19 capital items claimed under equipment.Responsible Individuals: Loren Diekman, Interim President/CEOCorrective Action Plan: We will enhance our internal control policies to ensure COVID-19 equipment purchases are eligible and properly recorded in the reports required to be submitted to the federal agency.Anticipated Completion Date: March 31, 2023

View Audit 311960

Finding 410368 (2022-003)

Material Weakness 2022

Jenkins Living Center, Inc.

SD

Allowable Costs / Cost Principles Cash Management Material Weakness § 200.303

Finding 2022-003Federal Agency Name: Department of Health and Human ServicesProgram Name: COVID 19 Provider Relief Fund and American Rescue Plan (ARP) Rural DistributionFederal Financial Assistance Listing #93.498Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Costs Princ...

Finding 2022-003Federal Agency Name: Department of Health and Human ServicesProgram Name: COVID 19 Provider Relief Fund and American Rescue Plan (ARP) Rural DistributionFederal Financial Assistance Listing #93.498Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Costs PrinciplesFinding Summary: Our special report submitted to the Department of Health and Human Services for Period 1 and 2 for TIN #460242831 did not have the formal documentation of a secondary review or approval. Our lost revenue calculation was based on actual revenue billed and reported within our financial software. It was found that we had immaterial unexplained variances in the Period 1 report. In addition, we did not consider the impact of the retroactive Medicaid reimbursement adjustment applicable to quarter 3 and 4 of 2021 on the Period 2 report.Responsible Individuals: Loren Diekman, Interim President/CEOCorrective Action Plan: We will enhance the review process over special reports and ensure the lost revenue calculation when applicable will include any retro Medicaid reimbursement adjustments.Anticipated Completion Date: March 31, 2023

View Audit 311960

Finding 410365 (2022-002)

Material Weakness 2022

South Dakota Achieve

SD

Allowable Costs / Cost Principles Eligibility Material Weakness

Finding 2022-002Federal Agency Name: Department of Health and Human ServicesProgram Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural DistributionFederal Financial Assistance Listing #93.498Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Cost Princi...

Finding 2022-002Federal Agency Name: Department of Health and Human ServicesProgram Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural DistributionFederal Financial Assistance Listing #93.498Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Cost Principles and ReportingFinding Summary: During testing, the following were identified:- Expenses were claimed under the program which were incurred prior to the Organization preparing, preventing, and responding to COVID. Actual costs of $51,160.- Payroll expenses claimed under the program were calculated for three employees with the current hourly wage rate rather than the hourly wage rate effective during the period of time COVID hours were claimed under the program. Actual costs of $3,360 with projected costs of $9,751.- One employee?s specific COVID related hours were claimed twice under the program. Actual costs of $24,096.- FICA payroll expenses were claimed twice under the program. Actual costs of $3,685.- Additional COVID payroll expenses were identified by management; however, due to a clerical error, these payroll expenses were not included in the special report submitted to HHS for Period 2 TIN #460233030 totaling $135,096.- The Organization included these expenses in the special reports submitted to the Department of Health and Human Services (HHS) for Period 2 TIN #460233030 and TIN #237072116 which caused the reports to be inaccurate. The Organization?s special reports submitted to HHS had no formal documentation of a secondary review or approval.Responsible Individuals: Stephan Wilson, Chief Financial Officer, Carol Peterson, Director of Finance, Stacy Flahaven, Accounting ManagerCorrective Action Plan: More time and attention will be given to calculating, gathering, and reporting amounts for future awards. Review and approval of federal reports will be performed by separate individuals. Both the review and approval will be formally documented by signing and dating upon completion. There are no future reporting requirements under this federal award.Anticipated Completion Date: June 30, 2023

View Audit 311959

Finding 410362 (2022-002)

Material Weakness 2022

Recovery Innovations, Inc.

AZ

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

2022-002 Department of Health and Human ServicesFederal Financial Assistance Listing #93.498COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural DistributionApplicable Federal Award Number and Year ? Period 2 and Period 3 TIN #711018775Activities Allowed or Unallowed and Allowable Cost...

2022-002 Department of Health and Human ServicesFederal Financial Assistance Listing #93.498COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural DistributionApplicable Federal Award Number and Year ? Period 2 and Period 3 TIN #711018775Activities Allowed or Unallowed and Allowable Costs/Cost PrinciplesMaterial Weakness in Internal Control Over ComplianceReportingMaterial Weakness in Internal Control Over Compliance and Material NoncomplianceCondition: There was a lack of review and approval over Period 2 Provider Relief Funds lost revenue calculation and reporting. For Period 2 and Period 3, the Organization?s lostrevenue calculation did not take into consideration applicable audit adjustments for fiscal years 2021 and 2022. In addition, the Period 2 lost revenue on the Special Report to HHS did not agree to the supporting documentation.Cause: The Organization did not have an internal control process in place to ensure review and approval of the lost revenue calculation claimed under the federal program and the report submitted to the Department of Health and Human Services (HHS) for Period 2. In addition, without the inclusion of the audit adjustments, the revenue included in Period 2 and Period 3 was not materially correct.Management?s Response and Corrective Action Plan:Management placed an internal control process prior to review done for period 3 and approved the lost revenue calculation prior to submittal to the Department of Health and Human Services (HHS).Responsible Individuals: VP of Finance and Administration.Anticipated Completion Date: 1/1/2023

View Audit 311958

Finding 410338 (2022-001)

Significant Deficiency 2022

University of Delaware

DE

Reporting Allowable Costs / Cost Principles

Corrective Action PlanYear Ended June 30, 2022Finding 2022-001: HEERF ReportingCondition Found:In the review of the quarterly reporting requirement for the student aid portion, the auditors noted the University did not modify its student aid portion reporting to the quarterly requirement, but rathe...

Corrective Action PlanYear Ended June 30, 2022Finding 2022-001: HEERF ReportingCondition Found:In the review of the quarterly reporting requirement for the student aid portion, the auditors noted the University did not modify its student aid portion reporting to the quarterly requirement, but rather the University provided updates every 45 days from the date of the first student award made. The University subsequently corrected the reporting in late fiscal year 2022 and posted the quarterly reports; however they were not posted timely, as required. In addition, the auditors noted that the University?s annual report for the year ended December 31, 2021, reported certain data elements that did not agree with supporting documentation.Recommendation:Given the nature of the pandemic funding, and the evolving guidance of the compliance requirements, the auditors recommended management enhance its process level controls over reporting requirements for HEERF to ensure timely and accurate reporting in accordance with the stated reporting requirements.University of Delaware Corrective Action Plan:The University of Delaware (UD or the University) agrees that the evolving guidance created challenges in maintaining compliance. Controls over reporting requirements are expected to function effectively now that the reporting requirements are finalized.The HEERF reporting guidelines final changes required schools to change student reporting from the 15/30-day requirement to quarterly reporting. UD continued to report on a more frequent basis for student reporting. Having conferred with the Department of Education (the Department) contact, UD was required to go back and add the quarterly reports. The required forms were completed and updated on the website in August 2022.The University?s annual report for the year ended December 31, 2021, was submitted in a timely manner. However, the University is required to review and update the reported enrollment and disbursements to students based on a review by the Department. Student Financial Services (SFS) has reviewed the final disbursements as of December 31, 2021, and will only report on those disbursements claimed by students. Unclaimed funds, which have been reallocated to other students, inflated the dollar amount actually provided to students, and will no longer be included. The Department has also provided guidance to the University on the enrollment reporting. The report has been updated and was submitted to the Department of Education during the open period in March 2023.Completion Date:HEERF Student Reporting: August 2022HEERF Annual Report: March 2023Contact Person:Mary Booker, Executive Director, Student Financial Services

View Audit 311956

Finding 410072 (2022-004)

Significant Deficiency 2022

University of Delaware

DE

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.101 § 200.303 § 200.6

Corrective Action PlanYear Ended June 30, 2022Finding 2022-004: AllowabilityCondition Found:In the auditors? testing over allowability of cost, they identified one transaction in a sample of 40 non-payroll transactions for which the University paid and allocated the cost, however, the service contra...

Corrective Action PlanYear Ended June 30, 2022Finding 2022-004: AllowabilityCondition Found:In the auditors? testing over allowability of cost, they identified one transaction in a sample of 40 non-payroll transactions for which the University paid and allocated the cost, however, the service contract period had not yet started. In addition, the auditors identified a second transaction for an intergovernmental personnel agreement (in the same sample of 40 non-payroll transactions) which included an advance on future service.Recommendation:The auditors recommend the University enhance the level of precision around its internal control over compliance related to the timing of allocating and charges costs.University of Delaware Corrective Action Plan:The University agrees with this finding. The questioned costs will be removed from the grant charged. Additionally, the University will provide additional education and awareness over the billing of federal awards to ensure that expenses relate to the period being billed and services being performed.Anticipated Completion Date:July 2023Contact Person:Jeff Friedland, Associate Vice President for Research

View Audit 311956 Questioned Costs: $1

Finding 409845 (2022-001)

Significant Deficiency 2022

The City of Homewood, Alabama

AL

Allowable Costs / Cost Principles Reporting Significant Deficiency

The City of Homewood, Alabama respectfully submits the following corrective action plan for the year ended September 30, 2022.Name and address of independent public accounting firm:BMSS, LLC1121 Riverchase Office RoadBirmingham, Alabama 35244Single Audit Period: September 30, 2022The finding from th...

The City of Homewood, Alabama respectfully submits the following corrective action plan for the year ended September 30, 2022.Name and address of independent public accounting firm:BMSS, LLC1121 Riverchase Office RoadBirmingham, Alabama 35244Single Audit Period: September 30, 2022The finding from the September 30, 2022, schedule of findings and questioned costs is discussed below.The finding is numbered consistently with the number assigned to the schedule.Financial Statement FindingsNoneFederal Awards FindingFinding 2022-001The late completion of the City of Homewood, Alabama?s single audit for the year ended September 30, 2021 is due to the delays in obtaining information necessary to perform testing, which extended the completion date of the single audit and resulted in the late submission of the City?s Single Audit Reporting Package. The City of Homewood, Alabama will strive to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after the fiscal year end for all future funds received from the federal government.If there are any questions regarding this plan, please call Melody Salter at 205.332.6108.

View Audit 311947

Finding 409742 (2022-002)

Significant Deficiency 2022

Arrive Ministries

MN

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Finding 2022-002 - Documentation of Internal Control to Support Approvals of Payroll Charged to Federal Program.Recommendation: The Organization implement a process to maintain documentation of the Executive Director?s approval for all pay periods.Corrective Action: We have already implemented a pro...

Finding 2022-002 - Documentation of Internal Control to Support Approvals of Payroll Charged to Federal Program.Recommendation: The Organization implement a process to maintain documentation of the Executive Director?s approval for all pay periods.Corrective Action: We have already implemented a process for retaining the emails approving payroll period time cards by the Director and Executive Director.Corrective Action owner: Jennifer Haskett, Senior AccountantCompletion Date: 11/1/2022

View Audit 311939

Finding 409739 (2022-001)

Material Weakness 2022

Arrive Ministries

MN

Questioned Costs Allowable Costs / Cost Principles Reporting

Finding 2022-001 - Time and Effort ReportingRecommendation: The Organization implement a process to track employee?s time and effort worked on federal programs.Corrective Action: We will implement a process for employees to certify their time charged to federal programs on a monthly basis. We will t...

Finding 2022-001 - Time and Effort ReportingRecommendation: The Organization implement a process to track employee?s time and effort worked on federal programs.Corrective Action: We will implement a process for employees to certify their time charged to federal programs on a monthly basis. We will then adjust the financials as needed.Corrective Action owner: Jennifer Haskett, Senior AccountantCompletion Date: 12/1/2022

View Audit 311939 Questioned Costs: $1

Finding 406049 (2022-001)

Significant Deficiency 2022

Eastwest Food Rescue

WA

Allowable Costs / Cost Principles Subrecipient Monitoring Significant Deficiency § 200.303

EastWest Food Rescue has since implemented a formal expense approval process that requires electronic signatures from authorized individuals before payments will be processed.

View Audit 311592

Finding 404701 (2022-002)

Material Weakness 2022

Iliamna Village Council

AK

Allowable Costs / Cost Principles Special Tests & Provisions § 200.302 § 200.302(B)

MANAGEMENT WILL WORK WITH THEIR CONSULTANT AND DEVELOP WRITTEN POLICIES AND PROCEDURES OVER THEIR FEDERAL AWARDS IN ACCORDANCE WITH THE REQUIREMENTS OF THE UNIFORM GUIDANCE.

View Audit 311074

Finding 404481 (2022-004)

Significant Deficiency 2022

The Salvation Army Northwest Division

WA

Questioned Costs Allowable Costs / Cost Principles

The Division will review allocation and expense workbooks to ensure there are no clerical errors. Anticipated Completion Date: October 2024. Responsible Contact Person: Yohannes Gedlu, Northwest Division Controller & Dani Olsen, Payroll Director

View Audit 311047 Questioned Costs: $1

Finding 404200 (2022-003)

Material Weakness 2022

National Resource Center on Domestic Violence, Inc.

PA

Allowable Costs / Cost Principles Reporting § 200.430

View of Responsible Officials: As part of the ongoing review of procedures, all wage changes must now be approved in writing by the CEO or her designee for all subordinate staff, and by the Board of Directors for the CEO. All wage changes will be submitted to the payroll processor before any adjustm...

View of Responsible Officials: As part of the ongoing review of procedures, all wage changes must now be approved in writing by the CEO or her designee for all subordinate staff, and by the Board of Directors for the CEO. All wage changes will be submitted to the payroll processor before any adjustments can be made in the system. Additionally, each payroll is reviewed by a second person to ensure compliance. All supporting documentation of compensation changes will also be placed in the employee's personnel file. Policies and procedures and/or the Financial Procedures Handbook will also be updated to reflect the changes.

View Audit 310971

Finding 404198 (2022-002)

Material Weakness 2022

National Resource Center on Domestic Violence, Inc.

PA

Allowable Costs / Cost Principles Reporting § 200.403

View of Responsible Officials: A former Board member with finance and operations experience has been tasked with reviewing financial policies and procedures to ensure compliance in all areas. Policies and procedures will be updated with new processes. To date there have been two changes implemented....

View of Responsible Officials: A former Board member with finance and operations experience has been tasked with reviewing financial policies and procedures to ensure compliance in all areas. Policies and procedures will be updated with new processes. To date there have been two changes implemented. Finance staff must now attach electronic copies of invoices within the accounting system to corresponding transactions in order to process payment. In addition, a report of credit card charges missing required documentation is circulated to management monthly, with follow-up to the individual purchasers. Training for all members of the department will occur on an ongoing and regular basis to ensure best practices are being upheld. Policies and procedures and/or the Financial Procedures Handbook will also be updated to reflect the changes.

View Audit 310971

Finding 403907 (2022-007)

Material Weakness 2022

Aerospace MacHinists Joint Training Committee

WA

Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness § 200.302

Corrective Action Plan: After monthly reconciliations, financial statements will be delivered to AJAC Directors monthly. AJAC Accounting Department will hold monthly close calls to collaborate with AJAC Directors to ensure accuracy of financials. Anticipated Completion Date: Completed

View Audit 310790

Finding 403906 (2022-006)

Material Weakness 2022

Aerospace MacHinists Joint Training Committee

WA

Allowable Costs / Cost Principles § 200.302

Corrective Action Plan: After monthly reconciliations, AJAC Directors will review all appropriate reimbursable direct expenses related to each grant or contract agreement. After an expense has been included on a reimbursable request, the transaction will be marked appropriately in the accounting sof...

Corrective Action Plan: After monthly reconciliations, AJAC Directors will review all appropriate reimbursable direct expenses related to each grant or contract agreement. After an expense has been included on a reimbursable request, the transaction will be marked appropriately in the accounting software to ensure that transactions are submitted for reimbursement correctly. All necessary reclasses will be performed in the accounting software to match the reimbursement request (invoice). Anticipated Completion Date: Completed

View Audit 310790

Finding 403905 (2022-005)

Material Weakness 2022

Aerospace MacHinists Joint Training Committee

WA

Allowable Costs / Cost Principles Cash Management Material Weakness § 200.302

Corrective Action Plan: After monthly reconciliations, AJAC Directors will identify all appropriate indirect expenses specific to each grant or contract agreement and request reimbursement for actual indirect expenses up to the 10% de minimis rate. All items identified as being reimbursable to a spe...

Corrective Action Plan: After monthly reconciliations, AJAC Directors will identify all appropriate indirect expenses specific to each grant or contract agreement and request reimbursement for actual indirect expenses up to the 10% de minimis rate. All items identified as being reimbursable to a specific grant or contract will be reclassed in the accounting software to match the reimbursement request (invoice). Anticipated Completion Date: 09/01/2024

View Audit 310790

Finding 403904 (2022-004)

Material Weakness 2022

Aerospace MacHinists Joint Training Committee

WA

Allowable Costs / Cost Principles § 200.302

Corrective Action Plan: AJAC Directors will develop and implement policies and procedures for appropriate methods of calculation that ensure benefit allocations are aligned with wage allocations at an employee level. Invoicing will reflect actual benefit expenses up to a predetermined amount or perc...

Corrective Action Plan: AJAC Directors will develop and implement policies and procedures for appropriate methods of calculation that ensure benefit allocations are aligned with wage allocations at an employee level. Invoicing will reflect actual benefit expenses up to a predetermined amount or percentage that is unique to each individual grant or contract agreement. Anticipated Completion Date: Completed

View Audit 310790

Finding 403903 (2022-003)

Material Weakness 2022

Aerospace MacHinists Joint Training Committee

WA

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

Corrective Action Plan: The deficiencies related to internal control policies and procedures were initially identified in a Federal Desk Monitoring Review conducted in November 2022. Internal control policies and procedures were updated in response to these findings and approved by DOL on October 26...

Corrective Action Plan: The deficiencies related to internal control policies and procedures were initially identified in a Federal Desk Monitoring Review conducted in November 2022. Internal control policies and procedures were updated in response to these findings and approved by DOL on October 26, 2023. All policies and procedures related to federal grant agreement compliance will be reviewed and updated on an annual basis by AJAC Directors and Supervisors. Anticipated Completion Date: Completed

View Audit 310790

Corrective Action Plans

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