Corrective Action Plans

Finding 384140 (2023-001)

Significant Deficiency 2023

NY

Allowable Costs / Cost Principles § 200.430

Significant Deficiency 2023-001. Payroll (Allowable Costs/Cost Principles) United States Department of Education, Passed Through New York State Department of Education: Title I Grants to Local Education Agencies ALN 84.010A English Language Acquisition State Grants ALN 84.365 Education Stabilization...

Significant Deficiency 2023-001. Payroll (Allowable Costs/Cost Principles) United States Department of Education, Passed Through New York State Department of Education: Title I Grants to Local Education Agencies ALN 84.010A English Language Acquisition State Grants ALN 84.365 Education Stabilization Funds (ESF) COVID-19: American Rescue Plan – Elementary and Secondary School Emergency Relief (ARP ESSER) ALN. 84.425U Condition: Subpart I, 2 CFR §200.430 of the Uniform Guidance requires that charges to “Federal awards for salaries and wages must be based on records that accurately reflect the work performed.” The documentation should support the distribution of the employee’s compensation among specific activities if the employee works on more than one Federal award, or a Federal award and non-Federal award. The preparation of personnel activity reports (PARs) or periodic certifications or the equivalent is the most effective way to comply with this requirement. During the current year, it was noted that in some instances, the District PAR forms were either not available, or did not accurately reflect the allocation or the grant that the employee was charged to in order to comply with Subpart I, 2 CFR §200.430. Planned Corrective Action: The District will properly review and maintain the federal personnel activity reports (PARS) to ensure the employee’s salary, or other form of compensation is correctly coded to the grant and the form accurately reflects the federal program in which the employee’s earnings were allocated to support the compliance with Subpart I, 2 CFR §200.430. Responsible Contact Person: Lawrence Luce Anticipated Completion Date: June 30, 2024 Contact Information: Lawrence Luce Assistant Superintendent for Finance & Operations Hampton Bays Union Free School District 86 Argonne Road East Hampton Bays, NY 11946

View Audit 297265

Finding 384108 (2023-002)

Significant Deficiency 2023

Municipality of Catano

PR

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.1

COMMONWEALTH OF PUERTO RICO MUNICIPALITY OF CATAÑO Corrective Action Plan For the Fiscal Year Ended June 30, 2023 _____________________________________________________________________________________________________________________ Audit Report: Reports on Compliance and Internal Control in Accorda...

COMMONWEALTH OF PUERTO RICO MUNICIPALITY OF CATAÑO Corrective Action Plan For the Fiscal Year Ended June 30, 2023 _____________________________________________________________________________________________________________________ Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Uniform Guidance Audit Period: July 1, 2022 – June 30, 2023 Fiscal Year: 2022-2023 Principal Executive: Hon. Julio Alicea Vasallo, Mayor Contact Person: Mrs. Honoris Machado, Interim Finance Director Phone: (787) 788-0404 Original Finding Number: 2023-002 Statement of Concurrence or Nonconcurrence: We concur with the finding. Corrective Action: The Municipality of Cataño (Federal Programs Office) as a corrective action will use the calendar tool for notifications and reminders for the established dates so that we can submit compliance reports for ARPA Funds on time. Implementation Date: Fiscal year 2023-2024 Responsible Person: Carlos Flores Rivera, Federal Program Subdirector We concur with the finding. The Municipality of Cataño (Federal Programs Office) as a corrective action will use the calendar tool for notifications and reminders for the established dates so that we can submit compliance reports for ARPA Funds on time. Implementation Date: Fiscal year 2023-2024 Responsible Person: Carlos Flores Rivera, Federal Program Subdirector

View Audit 297263

Finding 384094 (2023-001)

Significant Deficiency 2023

Coda, Inc.

OR

Allowable Costs / Cost Principles HUD Housing Programs Reporting § 200.514

Summary of finding: CODA Inc. did not have an internal control to review and approve the report prepared prior to submission through the Provider Relief Fund Portal. This led to the report reporting the incorrect eligible expenses for Period 4. Planned corrective action: CODA Inc. Additional le...

Summary of finding: CODA Inc. did not have an internal control to review and approve the report prepared prior to submission through the Provider Relief Fund Portal. This led to the report reporting the incorrect eligible expenses for Period 4. Planned corrective action: CODA Inc. Additional levels of review will be implemented. The report will be prepared by accountant #1. The information in the report will be reviewed, approved, and uploaded by accountant #2. Director of Finance will perform a final review of uploaded information and will perform the final submission. Additional levels of review should ensure accuracy of information reported going forward. Contact person: Jenny Bickler, Director of Finance Completion date for action: The process is in place effective January 2024.

View Audit 297229

Finding 384061 (2023-009)

Material Weakness 2023

Wellsboro Area School District

PA

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

Going forward, all expenses will have an invoice, PO, Requisition, and any other supporting documentation with the check stub for each purchase on file for 7 years.

View Audit 297171

Finding 384060 (2023-001)

Significant Deficiency 2023

South Central Regional Medical Center

MS

Allowable Costs / Cost Principles Questioned Costs § 200.303 § 200.430

Management has implemented a policy and process whereby all corrected time cards are required to be approved by a supervisor prior to payroll being generated.

View Audit 297158

Finding 384037 (2023-003)

Significant Deficiency 2023

Central Regional Education Association

ND

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

2023-003 Contact Person – Luke Schaefer Corrective Action Plan – Improving monitoring and implement new procedures to properly segregate accounting functions as much as possible for the small size of the Association. Completion Date – June 30,2024

View Audit 297107

Finding 384029 (2023-004)

Significant Deficiency 2023

Municipality of Toa Alta

PR

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

MUNICIPALITY OF TOA ALTA CORRECTIVE ACTION PLAN SINGLE AUDIT REQUIREMENTS AS OF JUNE 30, 2023 ____________________________________________________________________________________________________________________________________ FINDING 2023-004: U.S. DEPARTMENT OF THE TREASURY CORONAVIRUS STATE AND ...

MUNICIPALITY OF TOA ALTA CORRECTIVE ACTION PLAN SINGLE AUDIT REQUIREMENTS AS OF JUNE 30, 2023 ____________________________________________________________________________________________________________________________________ FINDING 2023-004: 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 Department staff i s aware about the compliance requirement, and instructions were given 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 Fiscal year 2023-2024.

View Audit 297096

Finding 384016 (2023-104)

Significant Deficiency 2023

Aroostook Area Agency on Aging INC

ME

Allowable Costs / Cost Principles Cash Management

The payroll registers and postings do match but the agency has historically corrected wages to each grant monthly, resulting in difficulty to test each payroll to grants. Finance and HR attempted to identify a process with the payroll company. Instead, the Agency created a new payroll journal to p...

The payroll registers and postings do match but the agency has historically corrected wages to each grant monthly, resulting in difficulty to test each payroll to grants. Finance and HR attempted to identify a process with the payroll company. Instead, the Agency created a new payroll journal to post payrolls per pay period that match grant budgets. In addition, the Agency updated the Fiscal Procedures manual with this clarification, “Grants are amended throughout the year for revenues. The agency may need to move staff and benefits prior to a grant year end close due to realignment with amendments. The agency should always strive to not have carry forward in smaller state grants and to post expenses such that carry forward is accounted for the in State 8001 contract. This is not to shift costs to grants but to reconcile budget amendments that occur frequently during the year to actual expenditures.” This clarification acknowledges that perpetual changes to grant amounts by the State and Federal government will necessitate changes during the fiscal year.

View Audit 297066

Finding 384015 (2023-102)

None 2023

Aroostook Area Agency on Aging INC

ME

Allowable Costs / Cost Principles Cash Management

Travel reimbursement was immediately corrected, and the agency has implemented the added step that the Finance Director will review and approve all mileage reimbursements for consistency in calculation.

View Audit 297066

Finding 384009 (2023-103)

Significant Deficiency 2023

Aroostook Area Agency on Aging INC

ME

Allowable Costs / Cost Principles Cash Management

The payroll registers and postings do match but the agency has historically corrected wages to each grant monthly, resulting in difficulty to test each payroll to grants. Finance and HR attempted to identify a process with the payroll company. Instead, the Agency created a new payroll journal to p...

The payroll registers and postings do match but the agency has historically corrected wages to each grant monthly, resulting in difficulty to test each payroll to grants. Finance and HR attempted to identify a process with the payroll company. Instead, the Agency created a new payroll journal to post payrolls per pay period that match grant budgets. In addition, the Agency updated the Fiscal Procedures manual with this clarification, “Grants are amended throughout the year for revenues. The agency may need to move staff and benefits prior to a grant year end close due to realignment with amendments. The agency should always strive to not have carry forward in smaller state grants and to post expenses such that carry forward is accounted for the in State 8001 contract. This is not to shift costs to grants but to reconcile budget amendments that occur frequently during the year to actual expenditures.” This clarification acknowledges that perpetual changes to grant amounts by the State and Federal government will necessitate changes during the fiscal year.

View Audit 297066

Finding 384007 (2023-001)

Significant Deficiency 2023

Camden Fairview School District

AR

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

DESE will be contacted to ensure the correct process is used to move the unallowable costs totaling $2,060.00 to the Operating fund.

View Audit 297044 Questioned Costs: $1

Finding 384007 (2023-001)

Significant Deficiency 2023

Camden Fairview School District

AR

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

To correct the payroll issue of charging unallowable costs, the payroll clerk will run reports, quarterly, to verify all payroll charges to any federal fund are appropriate, as well as, getting the Business Manager and Federal Programs Coordinator’s approval.

View Audit 297044 Questioned Costs: $1

Finding 384007 (2023-001)

Significant Deficiency 2023

Camden Fairview School District

AR

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

To correct the fieldtrip being unbudgeted the Federal Programs Coordinator will receive a list of any proposed fieldtrips schools are planning to use Federal money for and budget them accordingly. In addition, all parties approving requisitions will ensure correct coding is used for all Title I purc...

To correct the fieldtrip being unbudgeted the Federal Programs Coordinator will receive a list of any proposed fieldtrips schools are planning to use Federal money for and budget them accordingly. In addition, all parties approving requisitions will ensure correct coding is used for all Title I purchases.

View Audit 297044 Questioned Costs: $1

Finding 384004 (2023-001)

Significant Deficiency 2023

Clarke County Board of Education

GA

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.303 § 200.305 § 200.307 § 200.403

FA 2023-001 Improve Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Cash Management Program Income Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Departm...

FA 2023-001 Improve Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Cash Management Program Income Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: COVID-19 - 84.425U - American Rescue Plan Elementary and Secondary School Emergency Relief Fund Federal Award Number: S425U210012 Questioned Costs: $309,623 Description: The policies and procedures of the School District were insufficient to provide adequate internal controls over expenditures as it relates to the Elementary and Secondary School emergency Relief Fund Program. Corrective Action Plans: No after-school program expenditures have been or will be included int eh ESSER expenditures for FY2024. Estimated Completion Date: July 1, 2024 Contact Person: Chris Griner, Chief Financial Officer Telephone: 706-546-7721 Email: grinerc@clarke.k12.ga.us

View Audit 297005 Questioned Costs: $1

Finding 383961 (2023-003)

Material Weakness 2023

School City of East Chicago

IN

Questioned Costs Allowable Costs / Cost Principles School Nutrition Programs § 200.303 § 200.403

FINDING 2023-003 Finding Subject: Child􀀃Nutrition􀀃Cluster􀀃􀍲􀀃Activities􀀃Allowed􀀃or􀀃Unallowed,􀀃Allowable􀀃Costs/Cost􀀃Principles,􀀃Special􀀃 Tests􀀃and􀀃Provisions􀀃􀍲􀀃School􀀃Food􀀃Service􀀃Accounts􀀃 Summary of Finding: An􀀃effective􀀃internal􀀃control􀀃system􀀃was􀀃not􀀃in􀀃place􀀃at􀀃the􀀃School􀀃Corporation􀀃to􀀃ensure􀀃co...

FINDING 2023-003 Finding Subject: Child􀀃Nutrition􀀃Cluster􀀃􀍲􀀃Activities􀀃Allowed􀀃or􀀃Unallowed,􀀃Allowable􀀃Costs/Cost􀀃Principles,􀀃Special􀀃 Tests􀀃and􀀃Provisions􀀃􀍲􀀃School􀀃Food􀀃Service􀀃Accounts􀀃 Summary of Finding: An􀀃effective􀀃internal􀀃control􀀃system􀀃was􀀃not􀀃in􀀃place􀀃at􀀃the􀀃School􀀃Corporation􀀃to􀀃ensure􀀃compliance􀀃with􀀃 requirements􀀃related􀀃to􀀃the􀀃grant􀀃agreement􀀃and􀀃the􀀃Activities􀀃Allowed􀀃or􀀃Unallowed,􀀃the􀀃Allowable􀀃Costs/Cost􀀃 Principles,􀀃and􀀃the􀀃Special􀀃Tests􀀃and􀀃Provisions􀀃􀍲􀀃School􀀃Food􀀃Service􀀃Accounts􀀃compliance􀀃requirements.􀀃 Contact Person Responsible for Corrective Action: Lela Simmons Contact Phone Number and Email Address: (219) 391- 4100, lesimmons@ecps.org Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: The􀀃Food􀀃Service􀀃director􀀃responsibilities􀀃is􀀃to􀀃overseeing􀀃all􀀃function􀀃of􀀃the􀀃Food􀀃Management􀀃Company.􀀃Food􀀃 Service􀀃Director􀀃will􀀃be􀀃required􀀃to􀀃draft􀀃internal􀀃controls􀀃and􀀃detail􀀃instruction􀀃for􀀃the􀀃school􀀃corporation􀀃to􀀃ensure􀀃 all􀀃documentation􀀃procedures􀀃match􀀃the􀀃FSMC􀀃invoice.􀀃The􀀃school􀀃corporation􀀃will􀀃not􀀃pay􀀃any􀀃unallowable􀀃cost􀀃by􀀃 state􀀃regulation􀀃and􀀃rules.􀀃All􀀃state􀀃reporting􀀃documents􀀃and􀀃invoice􀀃will􀀃continue􀀃to􀀃be􀀃reviewed􀀃and􀀃signed􀀃off􀀃by􀀃 the􀀃district􀀃CFO.􀀃A􀀃copy􀀃of􀀃all􀀃documents􀀃will􀀃be􀀃held􀀃in􀀃the􀀃food􀀃director􀀃office.􀀃 Anticipated Completion Date: We anticipate having the above corrective action plan in place by September 30, 2024.

View Audit 296995 Questioned Costs: $1

Finding 383960 (2023-001)

Material Weakness 2023

Corn Belt Power Cooperative

IA

Allowable Costs / Cost Principles Cash Management Material Weakness § 200.303

Federal Agency Name: Department of Homeland Security & Emergency Management passed through State of Iowa department of Homeland Security and Emergency Management Assistance Listing Number: 97.3036, 4642DRIAP00000501 Program Name: Disaster Grants – Public Assistance Finding Summary: The Cooperative ...

Federal Agency Name: Department of Homeland Security & Emergency Management passed through State of Iowa department of Homeland Security and Emergency Management Assistance Listing Number: 97.3036, 4642DRIAP00000501 Program Name: Disaster Grants – Public Assistance Finding Summary: The Cooperative did not have any formally documented review and approval over the material and transportation costs claimed for reimbursement under the program. Corrective Action Plan: The Cooperative will document the review and approval of expenses for transportation and material that we are already doing. This will include initials and e-mails documenting the review process that was completed. For transportation the person reviewing the transportation logs with the payroll logs will initial the transportation logs. The person tying the transportation logs to the computer system and the vehicle’s actual ending mileage will also initial the transportation logs. For material transactions, a summary of transactions for the month will go to the appropriate department supervisor to sign off on those transactions. The person approving the transaction will depend on the department. Responsible Individuals: Department Supervisors who have inventory, Jaylen Heinz - Accountant, Kari Rubel - Accountant and other accountants. Anticipation Completion date: March 2024

View Audit 296983

Finding 383911 (2023-002)

None 2023

Auburn Union School District

CA

Questioned Costs Allowable Costs / Cost Principles

RE: 2022-23 Audit Finding #2023-002 Dear Mr. Ash; This letter is to serve as the District response to Audit Finding 2023-002 “Education Stabilization Funds – Indirect Costs (5000).” Within this finding, it is stated that indirect costs were overcharged to federal funds as noted within the audit re...

RE: 2022-23 Audit Finding #2023-002 Dear Mr. Ash; This letter is to serve as the District response to Audit Finding 2023-002 “Education Stabilization Funds – Indirect Costs (5000).” Within this finding, it is stated that indirect costs were overcharged to federal funds as noted within the audit report. Some prior calculations of the indirect costs were over the allowed amounts, but due solely to items within particular object codes that do not allow indirect cost charges. However, rates have been adjusted and indirect cost rate sheets have been within allowable ranges with our most recent interim budget reporting. Overages will be adjusted with journal entries. Thank you, Heather Leslie Chief Business Official

View Audit 296920 Questioned Costs: $1

Finding 383910 (2023-001)

Significant Deficiency 2023

Monument Health, Inc.

SD

Allowable Costs / Cost Principles Procurement, Suspension & Debarment Reporting § 200.303

Federal Agency Name: Department of Health and Human Services Program Name: COVID‐19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Federal Financial Assistance Listing: #93.498 Finding Summary: Audit testing identified four months of other general and administrative expenses...

Federal Agency Name: Department of Health and Human Services Program Name: COVID‐19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Federal Financial Assistance Listing: #93.498 Finding Summary: Audit testing identified four months of other general and administrative expenses claimed under the federal program did not consider the credit to be received back from a third‐party vendor for service time not performed by the third‐party vendor. The Period 4 report incorrectly included $64,404 of other general and administrative expenses. However, the Period 4 report also included approximately $6,077,500 of unused lost revenue. As a result, there are no questioned costs for activities allowed or unallowed and allowable costs/cost principles. Responsible Individuals: Austin Willuweit, Chief Financial Officer; Jen Schmaltz, Vice President of Finance Corrective Action Plan: Monument Health will review the third‐party vendor invoices and reduce unused lost revenue in any future federal reports. Anticipated Completion Date: June 30, 2024

View Audit 296919

Finding 383849 (2023-005)

Significant Deficiency 2023

Indigenous Peoples Task Force

MN

Allowable Costs / Cost Principles § 200.430

2023-005: Payroll Timecard Approval Federal Departments: Department of Health and Human Services Assistance Listing #: 93.612 and 93.939 Compliance and Internal Controls Significant Deficiency Category of Finding – Allowable Costs/ Cost Principles Name of contact person – Sharon Day, Exe...

2023-005: Payroll Timecard Approval Federal Departments: Department of Health and Human Services Assistance Listing #: 93.612 and 93.939 Compliance and Internal Controls Significant Deficiency Category of Finding – Allowable Costs/ Cost Principles Name of contact person – Sharon Day, Executive Director Corrective action – Management will review policies and procedures to ensure all timecards are reviewed by responsible individual. Completion date – Management and the Board of Directors implemented the above as of January 2024.

View Audit 296866

Finding 383846 (2023-004)

Significant Deficiency 2023

Indigenous Peoples Task Force

MN

Allowable Costs / Cost Principles Significant Deficiency Matching / Level of Effort / Earmarking § 200.430

2023-004: Lack of Payroll Documentation Federal Departments: Department of Health and Human Services Assistance Listing #: 93.612 and 93.939 Internal Controls Significant Deficiency Category of Finding – Allowable Costs/ Cost Principles Name of contact person – Sharon Day, Executive Direc...

2023-004: Lack of Payroll Documentation Federal Departments: Department of Health and Human Services Assistance Listing #: 93.612 and 93.939 Internal Controls Significant Deficiency Category of Finding – Allowable Costs/ Cost Principles Name of contact person – Sharon Day, Executive Director Corrective action – Management will review policies and procedures to ensure information is complete and up-to-date. Completion date – Management and the Board of Directors implemented the above as of January 2024.

View Audit 296866

Finding 383844 (2023-002)

Material Weakness 2023

Indigenous Peoples Task Force

MN

Allowable Costs / Cost Principles

2023-002: Maintaining Invoices Federal Departments: Department of Health and Human Services Assistance Listing #: 93.939 Compliance and Internal Controls Material Weakness Category of Finding – Allowable Costs/ Cost Principles Name of contact person – Sharon Day, Executive Director Corr...

2023-002: Maintaining Invoices Federal Departments: Department of Health and Human Services Assistance Listing #: 93.939 Compliance and Internal Controls Material Weakness Category of Finding – Allowable Costs/ Cost Principles Name of contact person – Sharon Day, Executive Director Corrective action – Auditee’s comments and response – IPTF hired a new contract accountant and began using bill.com to store documentation supporting all costs and to ensure the related approvals are maintained. Completion date – Management and the Board of Directors implemented the above as of January 2024.

View Audit 296866

Finding 383823 (2023-002)

Material Weakness 2023

Metropolitan School District of Washington Township

IN

Subrecipient Monitoring Reporting Allowable Costs / Cost Principles § 200.208 § 200.302 § 200.303 § 200.328

FINDING 2023-002 Finding Subject: Special Education Cluster (IDEA) - Reporting Summary of Finding: Expenditures not agreeing with ledgers Contact Person Responsible for Corrective Action: Phyllis Ritenour Contact Phone Number and Email Address: 317-845-9400 pritenour@msdwt.k12.in.us Views of Respons...

FINDING 2023-002 Finding Subject: Special Education Cluster (IDEA) - Reporting Summary of Finding: Expenditures not agreeing with ledgers Contact Person Responsible for Corrective Action: Phyllis Ritenour Contact Phone Number and Email Address: 317-845-9400 pritenour@msdwt.k12.in.us Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: The finding was due to amounts that could not be claimed timely for reimbursement because of funds needing to be moved within grant buckets. Per a discussion with the auditors we need to tie the expenses not claimed back to a specific employee/employees or a specific purchase. beginning with our March reimbursements all adjustments to the funds ledger will have backup documents showing what items were omitted from reimbursement because of need for a budget amendment. Anticipated Completion Date: March 2024

View Audit 296858

Finding 383806 (2023-002)

Significant Deficiency 2023

Levittown Union Free School District

NY

Allowable Costs / Cost Principles Significant Deficiency

2. Audit Finding: 2023-002 The District did not take timely action to obtain Payroll Certification Forms from employees whose salaries were funded through federal funds. We recommend the District comply with their written policies and procedures to be in compliance with the Uniform Guidance. Distr...

2. Audit Finding: 2023-002 The District did not take timely action to obtain Payroll Certification Forms from employees whose salaries were funded through federal funds. We recommend the District comply with their written policies and procedures to be in compliance with the Uniform Guidance. District Response: The District will require all departments whose employees’ salaries are funded through federal funds to furnish the Payroll Certification Forms to the Business Office in a timely manner. The Business Office will review all forms for accuracy and will follow up with departments to assure timeliness in an effort to comply with District policy and procedures in accordance with the Uniform Guidance. Individuals Responsible for Implementation: Linda Dolecek, District Treasurer; Dr. Susan Farber, IDEA Grants; Michele Ortiz, Title Grants; Dr. Patricia Kolodnicki, Other Federal Grants Completion Date: June 30, 2024

View Audit 296826

Finding 383787 (2023-001)

Significant Deficiency 2023

Catholic Community Services of Western Washington

WA

Allowable Costs / Cost Principles § 200.430

Type of Finding: Significant Deficiency in Internal Control over Compliance relating to inadequate allocation of wages to federal programs may result in noncompliance with grant regulations. Views of Responsible Officials: Management accepts the finding. Effective internal control over the allocati...

Type of Finding: Significant Deficiency in Internal Control over Compliance relating to inadequate allocation of wages to federal programs may result in noncompliance with grant regulations. Views of Responsible Officials: Management accepts the finding. Effective internal control over the allocation of wages to federal programs, which can be attributed to how employees and cost centers were initially set up in the payroll software (ADP) to achieve the desired allocation splits. In one region, employees in ADP were not being consistently set up correctly to ensure the proper allocation of hours worked per the timesheets to their associated job cost centers. More thorough training of staff, along with careful supervisory review of employees’ allocations of wages and documented time and effort spent on each program would likely have prevented this error. Corrective Action: The setup for all employees has been corrected. In addition, each pay period, the setup for all new employees will be reviewed by the Controller to ensure consistency. The Controller will also pull samples of timecards monthly and verify the allocation percentages. A training is being developed along with a procedure guide for all current payroll staff and will be continued with all new payroll staff.

View Audit 296797

Finding 383784 (2023-002)

Significant Deficiency 2023

Catholic Community Services of Western Washington

WA

Allowable Costs / Cost Principles Questioned Costs Cash Management § 200.303 § 200.403 § 200.414

Type of Finding: Significant Deficiency in Internal Control over Compliance relating to inadequate documentation and controls in place to ensure costs are reasonable and intended for the program charged. Views of Responsible Officials: Management accepts the finding. Effective internal control over...

Type of Finding: Significant Deficiency in Internal Control over Compliance relating to inadequate documentation and controls in place to ensure costs are reasonable and intended for the program charged. Views of Responsible Officials: Management accepts the finding. Effective internal control over the allocation of indirect costs exceeding the de minimis cost rate of 10%, which can be attributed to a lack of communication and review of the total expenditures being charged to the federal program. Program managers were accidentally invoicing before reconciling adjustments made. More thorough training of staff, along with careful supervisory review of total expenditures being charged to the federal program, and invoicing would likely have prevented this error. Corrective Action: An annual training of all grant accountants is being developed and will cover indirect and allowable costs. In addition, a process for secondary review of all invoices is being developed.

View Audit 296797 Questioned Costs: $1

Corrective Action Plans

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