Corrective Action Plans

Finding 42634 (2022-005)

Material Weakness 2022

AR

Allowable Costs / Cost Principles Material Weakness Reporting § 200.303

Finding 2022-05 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution CFDA # 93.498 Finding Summary: The Medical Center tracked eligible patient care revenues internally within a spreadsheet. The rev...

Finding 2022-05 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution CFDA # 93.498 Finding Summary: The Medical Center tracked eligible patient care revenues internally within a spreadsheet. The revenues included in the spreadsheet and on the Period 1 report to HRSA, which were utilized to calculate lost revenues, contained an error. Responsible Individuals: Tim Hall, HORNE Corrective Action Plan: Ensure that all of the spreadsheets used to track revenue are free of errors. Anticipated Completion Date: 3/31/2023

View Audit 47261

Finding 42625 (2022-006)

Significant Deficiency 2022

Municipality of Toa Alta

PR

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting

MUNICIPALITY OF TOA ALTA CORRECTIVE ACTION PLAN SINGLE AUDIT REQUIREMENTS AS OF JUNE 30, 2022 FINDING 2022-006: U.S. DEPARTMENT OF THE TREASURY CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS (ALN 21.027) PASS-THROUGH P.R. FISCAL AGENCY AND FINANCIAL ADVISORY AUT...

MUNICIPALITY OF TOA ALTA CORRECTIVE ACTION PLAN SINGLE AUDIT REQUIREMENTS AS OF JUNE 30, 2022 FINDING 2022-006: U.S. DEPARTMENT OF THE TREASURY CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS (ALN 21.027) PASS-THROUGH P.R. FISCAL AGENCY AND FINANCIAL ADVISORY AUTHORITY REPORTING - SPECIAL REPORTING (L) SIGNIFICANT DEFICIENCY AND NONCOMPLIANCE Corrective Action: The Finance Director is aware of the compliance requirement. We gave instructions to the accounting staff to maintain a dateline control sheet to ascertain that required reports were submitted within the due date. Statement of Concurrence and Responsible Persons: We concur with the auditors' finding. Kristian Rivera Santiago, Finance Director Implementation Date: April 30, 2023. See Corrective Action Plan for chart/table

View Audit 48461

Finding 42612 (2022-001)

Material Weakness 2022

Scripps Health and Affiliates

CA

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

Finding 2022-001: Additional internal controls to ensure payroll expenditures are reviewed were implemented in late FY22 by adopting a new approach to ensure compliant timekeeping. The new approach includes the following steps: ? Revised the current timekeeping policy to clarify employee and mana...

Finding 2022-001: Additional internal controls to ensure payroll expenditures are reviewed were implemented in late FY22 by adopting a new approach to ensure compliant timekeeping. The new approach includes the following steps: ? Revised the current timekeeping policy to clarify employee and manager responsibilities ? Modified failure to comply provisions ? Deployed educational programs for both management and staff ? Reviewed/improved Kronos Time and Attendance system automated notifications ? Made training resources available to management and staff via our Scripps intranet site Leadership monitors policy compliance by individual employee and manager via systemwide reporting on a biweekly basis. Contact person: Eric Cole Expected Completion Date: Completed ? September 2022

View Audit 40148

Finding 42611 (2022-002)

Material Weakness 2022

Scripps Health and Affiliates

CA

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

Finding 2022-002: Additional internal controls to ensure payroll expenditures are reviewed were implemented in late FY22 by adopting a new approach to ensure compliant timekeeping. The new approach includes the following steps: ? Revised the current timekeeping policy to clarify employee and mana...

Finding 2022-002: Additional internal controls to ensure payroll expenditures are reviewed were implemented in late FY22 by adopting a new approach to ensure compliant timekeeping. The new approach includes the following steps: ? Revised the current timekeeping policy to clarify employee and manager responsibilities ? Modified failure to comply provisions ? Deployed educational programs for both management and staff ? Reviewed/improved Kronos Time and Attendance system automated notifications ? Made training resources available to management and staff via our Scripps intranet site Leadership monitors policy compliance by individual employee and manager via systemwide reporting on a biweekly basis. Contact person: Eric Cole Expected Completion Date: Completed ? September 2022

View Audit 40148

Finding 42610 (2022-001)

Material Weakness 2022

North Mason School District No. 403

WA

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

Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs, equipment, procurement and restricted purpose requirements. Name, address, and telephone of District contact person: Dan King 250 E Campus ...

Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs, equipment, procurement and restricted purpose requirements. Name, address, and telephone of District contact person: Dan King 250 E Campus Dr. Belfair, WA 98528 (360) 277-2107 Corrective action the auditee plans to take in response to the finding: The following corrective actions are being implemented in response to the finding: 1. Implement a Resource Manager The District has purchased an asset management software to use as a tool to ensure compliance regarding tracking district assets, including laptop computers and other technology devices purchased using ECF funds. The software will provide the District with a centralized tracking system for our technology inventory. When laptops are distributed to school buildings for distribution, the software will be used when checking them out to students and staff using a unique asset tag number. With this software, the district will be able to match laptops and devices to individual students and the historical checkout, maintenance, and assigned location data will be available on all devices in our system and can be available at any time. A student will be issued only one device at a time. 2. Improve Use of Asset Tags The District already places asset tags on high value assets such as equipment and technology devices. Improvements being made include using a unique tag color of asset tag, and using ?ECF? as the first three digits in the asset tag number for technology devices purchased using ECF funds. 3. Procurement and Piggybacking The District is putting the following action steps in place to ensure compliance when entering an interlocal agreement and piggybacking: a. Review of all related board policies and procedures and follow them when procuring goods and services. b. Evaluate all procurement options to determine of piggybacking is the best option, c. Follow the SAO Guide: Piggybacking Under Washington State Law and follow all state law when procuring goods and services. d. Use the piggybacking checklist found in the SAO Guide. e. Pay particular attention to special guidelines and compliance rules for piggybacking when using federal funds. f. Consult with our legal representatives for additional guidance when needed g. Maintain all documentation supporting method of procurement of goods and services. Anticipated date to complete the corrective action: 1. An asset management software has already been purchased and will be implemented with all new technology assets starting with technology devices being distributed to schools this summer. School Library Technicians will be provided training at the start of the new school year in September 2023. 2. An order has already been placed for a new set of asset tags with the series of tag numbers beginning with ?ECF.? 3. The Assistant Superintendent of Finance and Operations, the IT Director, and Maintenance Director, will meet together in July 2023 to review district?s procurement policies and procedures, review the SAO?s Piggybacking Guide and checklist, and review the other procurement guides and resources found in the Resource Library on the SAO website.

View Audit 39523 Questioned Costs: $1

Finding 42583 (2022-001)

Material Weakness 2022

United Way of Greater Charlottesville

VA

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

PAYROLL DOCUMENTATION: The Organization concurs with the finding. The Organization has determined it is now staffed appropriately given the resources available and will continue to look for new opportunities to address these findings.

View Audit 39313

Finding 42581 (2022-001)

Significant Deficiency 2022

Mineral Springs School District

AR

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

Implemented proper controls where the Title I Coordinator,Wendy, Reed, the General Business Manager, Frankie Tollett, and Bookkeeper, Myra Brand review all program expenditures to ensure they are allowable expenditures. We have contacted DESE for assistance on correcting this. When: July 1, 2023

View Audit 38287 Questioned Costs: $1

Finding 42544 (2022-001)

Significant Deficiency 2022

United Community Schools, Inc.

NY

Allowable Costs / Cost Principles Cash Management Eligibility

The Organization agrees with the recommendation. An internal review is currently in process to evaluate and update policies as needed to address the use of federal funds.

View Audit 38334

Finding 42543 (2022-003)

Material Weakness 2022

Van Wert County Hospital Association and Subsidiaries

OH

Questioned Costs Allowable Costs / Cost Principles Reporting

Planned Corrective Action: The Organization will implement a secondary review step in all future Provider Relief Fund (PRF) reporting phases, prior to any finalization and/or submission of the data entered in the PRF Reporting Portal. The secondary review will be conducted by another member of execu...

Planned Corrective Action: The Organization will implement a secondary review step in all future Provider Relief Fund (PRF) reporting phases, prior to any finalization and/or submission of the data entered in the PRF Reporting Portal. The secondary review will be conducted by another member of executive management, with the Chief Executive Officer acting as the primary review while the Organization?s Chief Operating Officer will be the designated backup review. For each subsequent reporting period, the Chief Financial Officer and secondary review will prepare written documentation indicating the date and time this process was completed. The documentation will be maintained with the Organization?s financial records. Anticipated Completion Date: 06/30/2023

View Audit 38372 Questioned Costs: $1

Finding 42532 (2022-001)

Significant Deficiency 2022

Mosaic

NE

Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.303

Significant Deficiency: Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the ...

Significant Deficiency: Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. The terms and conditions of the CARES Act Provider Relief Fund (PRF) distributions state that funds are to only be used to prevent, prepare for, and respond to coronavirus, and that funds may only be used for healthcare related expenses or lost revenue that is attributable to the coronavirus. The Health Resources and Services Administration (HRSA) provided guidance on how an organization was to report usage of PRF distributions received. Period 1 and Period 2 reporting required an organization to illustrate how PRF funds received were used. An organization was allowed to include eligible expenditures from January 1, 2020 through December 31, 2021 depending on the period reporting. Condition: During the process of identifying expenses that were incurred to prevent, prepare for, or respond to the coronavirus pandemic, management included expenses incurred which were not supported by management in relation to prepare, prevent, or respond to coronavirus. Planned Corrective Action: Management agrees with the noted finding. However, Mosaic also incurred and reported unreimbursed expenses attributable to coronavirus of $3,530,376 which could be used to replace the identified costs unrelated to coronavirus. Management will continue to refine its processes to more diligently review expenditures to ensure only those eligible costs incurred are included in future reporting. Planned Completion Date: June 30, 2023 Person Responsible: Scott Hoffman, CFO

View Audit 43985

Finding 42524 (2022-001)

Significant Deficiency 2022

Five Town Csd

ME

Allowable Costs / Cost Principles § 200.430

FY22 Audit Corrective Action Plan: 2022-001 - Allowable Cost/Cost Principal Condition: During audit procedures, it was identified that the Unit did not complete the semi-annual time certifications/periodic time certifications for six employees. Cause: The CSD does not have the necessary internal con...

FY22 Audit Corrective Action Plan: 2022-001 - Allowable Cost/Cost Principal Condition: During audit procedures, it was identified that the Unit did not complete the semi-annual time certifications/periodic time certifications for six employees. Cause: The CSD does not have the necessary internal controls over compliance. Effect: Expenses may not be properly allocated to the grant; this could result in unallowable expenses being charged and subsequently improperly reimbursed by federal funds Recommendation: It is recommended that the Unit implement internal control processes and procedures to ensure that time and effort records for employees working are properly documented in accordance with the grant requirements. FY22 Process: The Five Town CSD had regularly had each employee paid with federal money sign a semi-annual certification and that certification is maintained in the employee?s personnel file under Contracts. The CSD believes that these certifications had been pulled from the files by the prior business manager in an effort to compile compliance paperwork to the Maine DOE for reimbursement purposes. New Process: In addition to our practice of requiring compliance from the employee or supervisor with direct knowledge of the employee?s time and effort, we are preserving a digital copy in our federal funds cash management folders as well at attaching the document to the employee?s digital record so they are preserved and available for federal grant and audit compliance. Time and Effort records will be reconciled semi-annually with the general ledger documentation of grant funded salary expenditures. Responsibility: The Business Manager, Peter Orne, and Human Resources Director, Monica Gallagher, are responsible for the execution of the plan and subsequent reconciliation. Completion Date: This is an ongoing process and semi-annual certification for July 2022 to December 2022 has been reconciled.

View Audit 38276

Finding 42516 (2022-001)

Material Weakness 2022

Clarkston School District No. J250-185

WA

Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Clarkston School District No. J250-185 September 1, 2021 through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Fede...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Clarkston School District No. J250-185 September 1, 2021 through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Randy Lybyer, Director of Financial Services 1294 Chestnut Street Clarkston, WA 99403-0070 (509) 769-5538 Corrective action the auditee plans to take in response to the finding: The Clarkston School District welcomes the State Auditor?s Office review of federal wage rate requirements in our use of federal funds for the Grantham Elementary HVAC construction project. We agree with the auditor?s findings that our internal control structure was inadequate to ensure compliance with wage rate requirements. The following internal control processes have been implemented effective immediately. 1. Identify public works projects and other contracts that require compliance with federal wage rate requirements through regular communication with District administrators and maintenance/operations management staff. 2. Complete and enhance the Districts contracts checklists for agreements entered into with contractors, agencies or purchasing cooperatives for the contraction of public works projects. 3. Consult with ESD, OSPI, and SAO to assure proper and complete terms are included in agreement documentation. 4. Collect and review weekly Certified Payroll Reports from contractors and subcontractors upon commencement of applicable projects until completion. 5. Confirmation of receipt and review of Certified Payroll Reports shall be verified prior to vendor payments. A contributing factor to this internal control weakness was turnover in key compliance positions during the time the contracts were being processed and construction was commencing. Anticipated date to complete the corrective action: Immediately

View Audit 38833

Finding 42508 (2022-001)

Significant Deficiency 2022

Assabet Valley Regional Technical High School

MA

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency

March 6, 2023 The Assabet Valley Regional Technical High School respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Robert E. Brown II, CPA Certified Public Accountants 25 Cemetery Street P.O. Box 23...

March 6, 2023 The Assabet Valley Regional Technical High School respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Robert E. Brown II, CPA Certified Public Accountants 25 Cemetery Street P.O. Box 230 Mendon, Massachusetts 01756 Audit period: The finding from the June 30, 2022 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule of expenditures of federal awards. Department of Education Significant Deficiency in Internal Control over Compliance of the Major Programs Finding 2022-001 ? Education Stabilization Fund ? 84.425D & 84.425U Condition: During our test of controls over compliance it was noted that a journal entry posted to the major program moved expenditures that were not included as part of the original application. Criteria: Costs charged to the major programs should meet the requirements as set forth by Uniform Guidance 2 CFR Part 200, subpart E (Cost Principles). Context: During review of journal entries posted to the major program it was noted that one of the journal entries was to allocate guidance counselors payroll for an unspecified time period to the Instructional/Proff Staff expense line of the major program. Effect: Assabet Valley RTHS was not in compliance with the allowable costs/ cost principals requirement as set forth by the Uniform Guidance 2 CFR Part 200, subpart E (Cost Principles). Questioned Costs: Questioned costs of $5,252.88 Cause: Grant should have been amended Identification as a Repeat Finding: 2021-002 Recommendation: We recommend the Assabet Valley RTHS follow procedures to ensure that expenditures charged to the grants are allowable costs as set forth by Uniform Guidance 2 CFR Part 200, subpart E (Cost Principles) Responsible for Corrective Plan: Maria Silva, Director of Business Operations Estimated Completion Date: 6/30//2023 Action Taken: The District agrees with the recommendation and will work on setting up more controls

View Audit 39493 Questioned Costs: $1

Finding 42496 (2022-001)

Significant Deficiency 2022

Unity House of Troy, INC

NY

Subrecipient Monitoring Allowable Costs / Cost Principles Significant Deficiency

To: Heather R. Lewis, Partner, MMB+CO From: Stacey Faulisi, CFO Re: Corrective Action Plan (CAP) Date: 7/24/23 Heather, Unity House is in agreement with the finding noted above. Given the finding on our single audit, we have developed the following, comprehensive CAP to decrease the likelihood of...

To: Heather R. Lewis, Partner, MMB+CO From: Stacey Faulisi, CFO Re: Corrective Action Plan (CAP) Date: 7/24/23 Heather, Unity House is in agreement with the finding noted above. Given the finding on our single audit, we have developed the following, comprehensive CAP to decrease the likelihood of any future findings, similar to those found by your audit. Finding 2022-001, Payments to Subrecipients (24 CFR section 576.203) Status: Corrective Action in Progress Planned Action: Prior to the findings noted in this audit, Unity House procured a comprehensive grants management software package. One of the intents of this software is to streamline the processes related to payments associated with every grant Unity House holds. In July 2023, procedures for tracking and processing subrecipient payments were updated. Dates related to internal approvals, receipt of final invoices, and payments issued to subrecipients will be tracked in our grants management system (anticipated to go live in August 2023). Quarterly reports will be generated in the system to monitor compliance. Additionally, a Subrecipient Check Request Form, which prompts a check to be cut by Unity House within two business days, has been created and will be submitted by the Unity House Subaward Manager upon receipt of final invoices. Responsible Party: Stacey Faulisi, CFO Completion Date: October 1, 2023 (full implementation), November 1, 2023 (complete first quarterly fidelity review)

View Audit 39157

Finding 42482 (2022-006)

Significant Deficiency 2022

Ghec Isd 2536

MN

Equipment & Real Property Management Allowable Costs / Cost Principles

U.S. Department of Education Passed through State of Minnesota Education Stabilization Fund 84.425 Equipment/Real Property Management. Corrective Action Plan (CAP): 1. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. 2. Actions Planned in Response to F...

U.S. Department of Education Passed through State of Minnesota Education Stabilization Fund 84.425 Equipment/Real Property Management. Corrective Action Plan (CAP): 1. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding: The District will continue training dealing with federal audit compliance requirements. 3. Official Responsible for Ensuring CAP: Doug Storbeck, Superintendent, is the official responsible for ensuring corrective action. 4. Planned Completion Date for CAP: June 30, 2023 5. Plan to Monitor Completion of CAP: The Board of Education will be monitoring this corrective action plan.

View Audit 38360

Finding 42445 (2022-001)

Material Weakness 2022

Eastmont School District No. 206

WA

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs, and restricted purpose requirements. Name, address, and telephone of District contact person: Caryn Metsker, Director of Financial Service...

Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs, and restricted purpose requirements. Name, address, and telephone of District contact person: Caryn Metsker, Director of Financial Services 800 Eastmont Avenue East Wenatchee, WA 98802-4443 509-888-4686 Corrective action the auditee plans to take in response to the finding: The District does not concur with the finding or questioned costs. SAO reviewed various types of documentation and chose not to accept any documentation presented by the District to even consider reducing questioned costs. The standard of documentation required by SAO to satisfy ?unmet? need in would have been hard to meet even if the District hadn?t been in the midst of a pandemic. The District has internal controls over asset inventory and provided equipment only to students and staff with unmet needs, and all costs were allowable, reasonable and necessary. We look forward to working with the FCC or other appropriate agency to resolve this finding and we appreciate the guidance that was provided by the FCC, as noted below. Guidance from the FCC Devices for remote learning could also be used at school. During the pandemic in Washington State we experienced times when classrooms, schools and or districts were closed by health department and state regulations because of outbreaks. Districts had to be prepared to support remote learning each day with constantly changing guidance on who was allowed to be in person. The following guidance from the Federal Communications Commission, titled ?Emergency Connectivity Fund Common Misconceptions?, ?Misconception #2: If schools have returned to in-class instruction for the upcoming school year, they are not eligible to participate. Answer: This is false. Equipment and services provided to students or school staff who would otherwise lack sufficient access to connected devices, and/or broadband internet access connection while off campus are eligible for Emergency Connectivity Fund Support.? From the Federal Communications Commission Order FCC-CIRC21-93-043021, question 77: ?We think schools are in the best position to determine whether their students and staff have devices and broadband services sufficient to meet their remote learning needs, and we recognize that they are making such decisions in the midst of a pandemic. We, therefore, will not impose any specific metrics or process requirements on those determinations.? And from question 51: ?...we are sensitive to the need to provide some flexibility during this uncertain time. If those connected devices were purchased for the purpose of providing students...with devices for off-campus use consistent with the rules we adopt today, we will not prohibit such on-campus use.? Anticipated date to complete the corrective action: N/A

View Audit 39597 Questioned Costs: $1

Finding 42434 (2022-002)

Significant Deficiency 2022

Vista Unified School District

CA

Questioned Costs Allowable Costs / Cost Principles

Corrective Action Plan and Views of Responsible Officials The District is aware of this incorrect charge and has implemented procedures that include verification of the appropriateness of indirect costs charged to restricted programs.

View Audit 39591 Questioned Costs: $1

Finding 42424 (2022-002)

Material Weakness 2022

Clark-Pleasant Community School Corporation

IN

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

FINDING 2022-002 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Austin Fruits Contact Phone Number: 317-535-7579 Views of Responsible Official: We concur with the finding that there was not an effective internal control system in place to ensure compliance with...

FINDING 2022-002 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Austin Fruits Contact Phone Number: 317-535-7579 Views of Responsible Official: We concur with the finding that there was not an effective internal control system in place to ensure compliance with the Matching, Level of Effort, and Earmarking requirements in the Special Education grant. Description of Corrective Action Plan: The school corporation will continue to hold regular meetings with the nonpublic schools in our district to ensure they spend their allocations appropriately and timely. If the non-public schools do not spend their allocations within the grant period, Clark-Pleasant will request a waiver from the DOE to repurpose those funds in the grant. Anticipated Completion Date: 4/30/23

View Audit 40116

Finding 42406 (2022-003)

Significant Deficiency 2022

Homeless Assistance Leadership Organization, Inc.

WI

Allowable Costs / Cost Principles Subrecipient Monitoring Reporting § 200.302

Views of Responsible Officials: Management agrees with the finding and will provide additional training and implement procedures to ensure the grant tracking spreadsheets are reviewed appropriately.

View Audit 38559

Finding 42395 (2022-002)

Material Weakness 2022

Mary M Knight School District No. 311

WA

Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking

Finding ref number: 2022-002 Finding caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Laurie Seymour, Business Manager 2987 W Matlock Brady Rd. Elma, WA 98541 Corrective action ...

Finding ref number: 2022-002 Finding caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Laurie Seymour, Business Manager 2987 W Matlock Brady Rd. Elma, WA 98541 Corrective action the auditee plans to take in response to the finding: The Mary M. Knight School District will ensure certified payrolls are reviewed prior to issuing payments to comply with procurement requirements. Anticipated date to complete the corrective action: 5/25/2023

View Audit 38459

Finding 42390 (2022-001)

Material Weakness 2022

Mary M Knight School District No. 311

WA

School Nutrition Programs Procurement, Suspension & Debarment Subrecipient Monitoring

Finding ref number: 2022-001 Finding caption: The District?s internal controls were inadequate for ensuring compliance with federal procurement requirements. Name, address, and telephone of...

Finding ref number: 2022-001 Finding caption: The District?s internal controls were inadequate for ensuring compliance with federal procurement requirements. Name, address, and telephone of District contact person: Laurie Seymour, Business Manager 2987 W Matlock Brady Rd. Elma, WA 98541 Corrective action the auditee plans to take in response to the finding: The Mary M. Knight School District will implement controls to ensure they comply with procurement requirements. Anticipated date to complete the corrective action: 5/25/2023

View Audit 38459

Finding 42310 (2022-003)

Significant Deficiency 2022

East Jackson Community Schools

MI

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

Finding: 2022-003 - Allowable Costs/Cost Principles ? Disbursements Auditor Description of Condition and Effect: Of the 25 disbursement selections tested, the same invoice, in the amount of $1,944, was recorded twice. As a result of this condition, the District applied Child Nutrition Cluster fund...

Finding: 2022-003 - Allowable Costs/Cost Principles ? Disbursements Auditor Description of Condition and Effect: Of the 25 disbursement selections tested, the same invoice, in the amount of $1,944, was recorded twice. As a result of this condition, the District applied Child Nutrition Cluster funding to expenses that are unallowable under program guidelines. Auditor Recommendation: We recommend that the District review its procedures for approving disbursements to ensure that the same cost is not charged multiple times to the grant. Corrective Action: The District will further utilize the electronic requisition system in the accounting software for purchases over $500. Furthermore, a monthly review of budget to actual results will be performed by department heads and any variances will be addressed. Contact Person: Donna Wahr, LEA Business Manager Due Date: June 30, 2023 Status: In process

View Audit 50791

Finding 42260 (2022-001)

Significant Deficiency 2022

Bon Secours Mercy Health

OH

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

Management recognizes that Per Title 2, U.S. Code of Federal Regulations Part 200 (2 CRF 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award, (Subpart D, Section 200.303), the nonfederal entity must establish and maintain effective internal control ov...

Management recognizes that Per Title 2, U.S. Code of Federal Regulations Part 200 (2 CRF 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award, (Subpart D, Section 200.303), the nonfederal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Under the terms and conditions of the award, Provider Relief Funds (PRF) is subject to 45 CFR section 75.302 (Financial management and standards for financial management systems). The PRF program requires special reporting through the Provider Relief Fund Reporting Portal that contains key line items containing critical information, which includes the Calculation of Lost Revenues Attributable to Coronavirus. In all instances Bon Secours Mercy Health (BSMH) has adequate lost revenue to be eligible for PRF funding and has maintained a correct list of the assigned lost revenue amounts; the Cares Act portal was not updated correctly to incorporate certain lost revenue amounts. As recommended, Management will employ additional review steps to ensure that the portal tracking of lost revenues is properly stated going forward. The contact for this finding is Kim Ralston, VP, Reimbursement, KMRalston@mercy.com.

View Audit 47065

Finding 42257 (2022-002)

Significant Deficiency 2022

Bon Secours Mercy Health

OH

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.303 § 200.305

Management is implementing an enhanced, more detailed invoice review process where invoices will be reviewed irrespective of materiality by leadership on the RETAIN team. In addition, the invoice process will include periodic meetings to go through expenditures in detail prior to invoice submission...

Management is implementing an enhanced, more detailed invoice review process where invoices will be reviewed irrespective of materiality by leadership on the RETAIN team. In addition, the invoice process will include periodic meetings to go through expenditures in detail prior to invoice submission. The contacts for this finding are Kori Smith, RETAIN Program Manager, KASmith4@mercy.com and Alice Parisi, Foundation System Director, Alice_Parisi@mercy.com.

View Audit 47065 Questioned Costs: $1

Finding 42232 (2022-005)

Significant Deficiency 2022

Pillar College and Subsidiaries

NJ

Allowable Costs / Cost Principles Eligibility Significant Deficiency

Need Analysis Planned Corrective Action: The Pillar College financial aid office and third-party servicer utilizes the upgraded automated student information system to assess each student?s remaining need based on the Cost of Attendance Budget minus the total funding received from federal, state, a...

Need Analysis Planned Corrective Action: The Pillar College financial aid office and third-party servicer utilizes the upgraded automated student information system to assess each student?s remaining need based on the Cost of Attendance Budget minus the total funding received from federal, state, and institutional scholarships. Triggers within the system are generated to the financial aid department when a student?s financial eligibility for packaging changes. Changes occur when the student?s enrollment status is reassessed and modified, or when their credits have increased after transfer credits have been entered into the system. Periodic reports will be set up in the student information system to check for over or under awarding of need based federal aid. Person Responsible for Corrective Action Plan: Betzi Schroeder, Financial Aid Officer Anticipated Date of Completion: current

View Audit 46355

Corrective Action Plans

Filters