Corrective Action Plans

Finding 422809 (2022-048)

Material Weakness 2022

State of Alaska

AK

Allowable Costs / Cost Principles Material Weakness Period of Performance

Finding: 2022-048 - Auditors could not obtain sufficient and appropriate evidence to verify compliance with LIHEAP? s period of performance requirements.Questioned Costs: NoneAssistance Listing Number: 93.568Assistance Listing Title: LIHEAPViews of Responsible Officials (state whether your agency ag...

Finding: 2022-048 - Auditors could not obtain sufficient and appropriate evidence to verify compliance with LIHEAP? s period of performance requirements.Questioned Costs: NoneAssistance Listing Number: 93.568Assistance Listing Title: LIHEAPViews of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): DOH agrees with the finding.Corrective Action (corrective action planned): The Division of Public Assistance plans to review all current LIHEAP compliance procedures to identify areas for improvement. Potential modification of accounting structures will be examined as well. Staff training will take place to ensure any new procedures are fully understood prior to official implementation of updated processes.Completion Date (list anticipated completion date): DOH anticipates the finding will be resolved in FY2024.Agency Contact (name of person responsible for corrective action): Josephine Stern, Assistant Commissioner

View Audit 312347

Finding 422808 (2022-045)

Significant Deficiency 2022

State of Alaska

AK

Allowable Costs / Cost Principles Eligibility

Finding: 2022-045 - DHSS?s information technology staff did not properly limit user access to DPA?s EIS during FY22.Questioned Costs: NoneAssistance Listing Number: 93.558; 93.775, 93.777, 93.778Assistance Listing Title: TANF; Medicaid ClusterViews of Responsible Officials (state whether your agency...

Finding: 2022-045 - DHSS?s information technology staff did not properly limit user access to DPA?s EIS during FY22.Questioned Costs: NoneAssistance Listing Number: 93.558; 93.775, 93.777, 93.778Assistance Listing Title: TANF; Medicaid ClusterViews of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): DOH agrees with the finding.Corrective Action (corrective action planned): The Division is implementing protocols to reconcile users in every eligibility system at a minimum of twice yearly. These protocols will be used to identify and deactivate user accounts that are no longer needed but have not been reported via the established formal process.Completion Date (list anticipated completion date): DOH anticipates the finding will be resolved in FY2024.Agency Contact (name of person responsible for corrective action): Josephine Stern, Assistant Commissioner

View Audit 312347

Finding 422801 (2022-041)

Material Weakness 2022

State of Alaska

AK

Questioned Costs Special Tests & Provisions Subrecipient Monitoring

Finding: 2022-041 - Five of the eight child support noncooperation alerts tested (63 percent) were not assessed a penalty to reduce TANF benefits when determined necessary.Questioned Costs: $4,542Assistance Listing Number: 93.55 8Assistance Listing Title: TANFViews of Responsible Officials (state wh...

Finding: 2022-041 - Five of the eight child support noncooperation alerts tested (63 percent) were not assessed a penalty to reduce TANF benefits when determined necessary.Questioned Costs: $4,542Assistance Listing Number: 93.55 8Assistance Listing Title: TANFViews of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): DOH agrees with the finding.Corrective Action (corrective action planned): The agency continues to work through priorities and mandates implemented due to the ending of the public health emergency, which has increased the workload beyond what the division had experienced in the prior year. This has impacted the ability to meaningfully execute the corrective action plan. The Division is currently implementing strategies, which includes increasing staffing, to address the increased workload and upcoming PHE unwinding efforts. The agency will continue moving forward with corrective actions.Completion Date (list anticipated completion date): DOH anticipates the finding will be resolved in FY2024.Agency Contact (name of person responsible for corrective action): Josephine Stern, Assistant Commissioner

View Audit 312347 Questioned Costs: $1

Finding 422800 (2022-038)

Material Weakness 2022

State of Alaska

AK

Eligibility Special Tests & Provisions Subrecipient Monitoring

Finding: 2022-038 - Ten of 25 Temporary Assistance for Needy Families (TANF) recipient case files tested lacked documentation supporting the request and use of income and benefit information through the Income Eligibility and Verification System (IEVS) for determining eligibility and benefits. Furth...

Finding: 2022-038 - Ten of 25 Temporary Assistance for Needy Families (TANF) recipient case files tested lacked documentation supporting the request and use of income and benefit information through the Income Eligibility and Verification System (IEVS) for determining eligibility and benefits. Further, the following eligibility errors were identified:? Eight TANF applicants did not have eligibility redetermined within 12 months and eligibility was automatically extended.? Three TANF applications were not reviewed within 30 days of receipt.? Three applications either did not fill out the felony conviction disclosures or the section was not retained in the case file.? Three applications did not have adequate income verification support.? Three benefit payment amounts were not calculated accurately.? One application did not include child support documentation in the case file.? One renewal application was not reviewed for an eligibility redetermination.Additionally, 24 of the TANF recipient cases received Pandemic Emergency Assistance Fund (PEAF) payments, of which 20 did not have IEVS documentation to support the eligibility determination prior to DHSS making the PEAF payments.Questioned Costs: $138,024Assistance Listing Number: 93.558Assistance Listing Title: TANFViews of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why):DOH agrees with the finding.Corrective Action (corrective action planned): The agency continues to work through priorities and mandates implemented due to the ending of the public health emergency, which has increased the workload beyond what the division had experienced in the prior year. This has impacted the ability to meaningfully execute the corrective action plan. The Division is currently implementing strategies, which includes increasing staffing, to address the increased workload and upcoming PHE unwinding efforts. The agency will continue moving forward with corrective actions.Completion Date (list anticipated completion date): DOH anticipates the finding will be resolved in FY2024.Agency Contact (name of person responsible for corrective action): Josephine Stern, Assistant Commissioner

View Audit 312347

Finding 422798 (2022-037)

Significant Deficiency 2022

State of Alaska

AK

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

Finding: 2022-037 - Auditors could not obtain sufficient and appropriate evidence to verify the accuracy of the data reported in the monthly ELC special report for FY22 COVID tests conducted by school districts. In addition, for two ELC grant awards, Enhancing Detection and Reopening Schools, incept...

Finding: 2022-037 - Auditors could not obtain sufficient and appropriate evidence to verify the accuracy of the data reported in the monthly ELC special report for FY22 COVID tests conducted by school districts. In addition, for two ELC grant awards, Enhancing Detection and Reopening Schools, inception to date expenditures were overstated by $4,436,595 and $725,221, respectively, in the June 30, 2022, financial reports.Questioned Costs: NoneAssistance Listing Number: 93.323 Assistance Listing Title: ELCViews of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): DOH agrees with the finding.Corrective Action (corrective action planned): Program Manager will confirm in email that each monthly RedCap upload has been received and reviewed. Copies of monthly reports will be saved. Quarterly reconciliations will be conducted to ensure that adjustments are updated to match monthly reports.Completion Date (list anticipated completion date): DOH anticipates the finding will be resolved in FY2023.Agency Contact (name of person responsible for corrective action): Josephine Stern, Assistant Commissioner

View Audit 312347

Finding 422796 (2022-035)

Significant Deficiency 2022

State of Alaska

AK

Questioned Costs Allowable Costs / Cost Principles § 200.430

Finding: 2022-035 - Seven of 25 timesheets that charged FY 22 personal services to the Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) program were not supported in compliance with federal requirements.Questioned Costs: $9,778Assistance Listing Number: 93.323Assistance Listing Tit...

Finding: 2022-035 - Seven of 25 timesheets that charged FY 22 personal services to the Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) program were not supported in compliance with federal requirements.Questioned Costs: $9,778Assistance Listing Number: 93.323Assistance Listing Title: ELCViews of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): DOH agrees with the finding. Corrective Action (corrective action planned): The division will ensure that all long-term, non-perm employees receive the same training as permanent employees on positive time keeping and how to complete a timesheet. Trainings will be completed within one week on hiring. All staff coding time to ELC grants will be required to send timesheets to the Director?s Office Admin staff for review monthly to ensure coding is done correctly.Completion Date (list anticipated completion date): DOH anticipates the finding will be resolved in FY2023.Agency Contact (name of person responsible for corrective action): Josephine Stern, Assistant Commissioner

View Audit 312347 Questioned Costs: $1

Finding 422772 (2022-076)

Significant Deficiency 2022

State of Alaska

AK

Special Tests & Provisions Procurement, Suspension & Debarment Allowable Costs / Cost Principles

Finding: 2022-076 ? Four of 12 consultants? indirect cost rates (33 percent) were incorrect in eight professional service agreements reviewed.Questioned Costs: NoneAssistance Listing Number: 20.205, 20.2 19, 20.224Assistance Listing Title: Highway Planning and Construction Cluster (HPCC)Views of Res...

Finding: 2022-076 ? Four of 12 consultants? indirect cost rates (33 percent) were incorrect in eight professional service agreements reviewed.Questioned Costs: NoneAssistance Listing Number: 20.205, 20.2 19, 20.224Assistance Listing Title: Highway Planning and Construction Cluster (HPCC)Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): AgreeCorrective Action (corrective action planned): DOT&PF?s contracting officers will ensure amendments are completed for the four contracts identified. DOT&PF contract officers will add language to future contracts to state that in the processing of payments the current audited indirect rate will be used. The department anticipates this finding will be resolved by June 30, 2023.Completion Date (list anticipated completion date): June 30, 2023Agency Contact (name of person responsible for corrective action): Hilary Porter, Chief Contracts Officer

View Audit 312347

Finding 422766 (2022-032)

Material Weakness 2022

State of Alaska

AK

Allowable Costs / Cost Principles Eligibility Special Tests & Provisions § 200.303

Finding: 2022-032 - Testing of5l SNAP recipient cases to verify the accuracy of EIS benefit calculations found five (10 percent) were incorrect. Testing of 26 SNAP recipient cases to verify the adequacy of case information stored in EIS and the DHSS `s document management system, ILINX, found 11(42 ...

Finding: 2022-032 - Testing of5l SNAP recipient cases to verify the accuracy of EIS benefit calculations found five (10 percent) were incorrect. Testing of 26 SNAP recipient cases to verify the adequacy of case information stored in EIS and the DHSS `s document management system, ILINX, found 11(42 percent) had insufficient information in ILINX or inaccurate data input into EIS, and four (15 percent) recipients? applications or report of changes were not processed within federally required timeframes.Questioned Costs: Assistance Listing 10.55 1: $2,636Assistance Listing Number: 10.55 1, 10.561Assistance Listing Title: SNAP ClusterViews of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): DOH agrees with the finding.Corrective Action (corrective action planned): The Division of Public Assistance (DPA) continues to strengthen its procedures. Refresher trainings for staff are being offered and case work continues to be reviewed. The agency is also redesigning business processes to meet timeliness measures set by federal partners, to include applications and reports of change.Completion Date (list anticipated completion date): DOH anticipates the finding will be resolved in FY2024.Agency Contact (name of person responsible for corrective action): Josephine Stern, Assistant Commissioner

View Audit 312347

Finding 422764 (2022-031)

Material Weakness 2022

State of Alaska

AK

Eligibility Special Tests & Provisions Allowable Costs / Cost Principles § 200.303

Finding: 2022-031 - The Division of Public Assistance (DPA) Eligibility Information System (EIS) did not automatically cut off households from receiving Supplemental Nutrition Assistance Program (SNAP) benefits at the end of the certification period during FY 22.Questioned Costs: Assistance Listing ...

Finding: 2022-031 - The Division of Public Assistance (DPA) Eligibility Information System (EIS) did not automatically cut off households from receiving Supplemental Nutrition Assistance Program (SNAP) benefits at the end of the certification period during FY 22.Questioned Costs: Assistance Listing 10.551: IndeterminateAssistance Listing Number: 10.55 1, 10.561Assistance Listing Title: SNAP ClusterViews of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): DOH agrees with the finding.Corrective Action (corrective action planned): The Division is reestablishing recertification processes for SNAP and mailing of recertification packets to clients has resumed. The agency is also ensuring previously programmed auto closure protocols are in place, so that SNAP ends when recertification packets are not submitted by households. System-generated extensions of SNAP certification periods have ceased.Completion Date (list anticipated completion date): DOH anticipates the finding will be resolved in FY2024.Agency Contact (name of person responsible for corrective action): Josephine Stern, Assistant Commissioner

View Audit 312347

Finding 422091 (2022-003)

Significant Deficiency 2022

Humboldt County

NV

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

Child Support Enforcement Allowable Costs / Cost PrinciplesFinding Swnmary:Corrective Plan of Action:The County did not establish and maintain effective internal control overthe reimbursement requests for this program, resulting in reimbursementrequests being submitted with incorrect amounts and req...

Child Support Enforcement Allowable Costs / Cost PrinciplesFinding Swnmary:Corrective Plan of Action:The County did not establish and maintain effective internal control overthe reimbursement requests for this program, resulting in reimbursementrequests being submitted with incorrect amounts and requiring revisions.This is the result of the grant manager not having sufficient knowledge ofthe allowable grant expenditures, inaccurate collection of financial data,clerical errors in the reimbursements, insufficient communicationsbetween the grant manager and the grantor agency, inconsistent updatingof internal records, and lack of timely updates to the information systemto implement grantor-required changes for future reimbursements, alsopotentially resulting in incorrect matching calculations.The response of the Humboldt County District Attorney's Office to thefinancial statement findings regarding Child Support Enforcement Grant,this office has contacted the State of Nevada (grantor agency) and hasrequested clarification of the expectations they are requiring for monthlyreporting. This Office has also begun the process of cross training theChild Support Coordinator in preparing and submitting the monthlybilling reports. This will also ensure that reports are reviewed by anotherindividual prior to submitting the billings to the State of Nevada forreimbursement for accuracy. In addition, The Grants Coordinator willmaintain communication with staff monthly in order to monitor theperformance of the reporting process. Discrepancies in the financialclaims will be identified and the Grants Coordinator will work closelywith State officials in order to resolve them. As a result, the GrantsCoordinator will be able to work with staff and provide guidance andtraining in order to avoid errors.

View Audit 312332

Finding 421492 (2022-003)

Material Weakness 2022

Blackford County Schools

IN

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.403

Finding 2022-003Subject: Child Nutrition Cluster ? Allowable Costs/ Cost PrinciplesFederal Agency: Department of AgricultureFederal Programs: School Breakfast Program, COVID-19 School Breakfast Program, National School LunchProgram, COVID-19 National School Lunch Program, Summer Food Service Program...

Finding 2022-003Subject: Child Nutrition Cluster ? Allowable Costs/ Cost PrinciplesFederal Agency: Department of AgricultureFederal Programs: School Breakfast Program, COVID-19 School Breakfast Program, National School LunchProgram, COVID-19 National School Lunch Program, Summer Food Service Program for Children, COVID-19Summer Food Service Program for ChildrenAssistance Listings Numbers: 10.553, 10.555, 10.559Compliance Requirement: Allowable Costs/ Cost PrinciplesAudit Findings: Material Weakness, Other MattersContact Person Responsible for Corrective Action: Julie Dodd, TreasurerContact Phone Number: 765-348-7550Views of Responsible Official: We concur with the finding of the auditorDescription of Corrective Action Plan:This was a one time occurrence attempting to correct a previous year oversight. Moving forward, noindirect costs will be charged or paid outside of the correct time period for the fiscal year.Anticipated Completion Date: Completed

View Audit 312304 Questioned Costs: $1

Finding 421357 (2022-001)

Significant Deficiency 2022

Southwest Dubois County School Corporation

IN

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.430

FINDING 2022-001Contact Person Responsible for Corrective Action: Allison Pund and Melissa BoeglinContact Phone Number: 812-683-3971Views of Responsible Official: We concur to the finding.Description of Corrective Action Plan: Southwest Dubois will develop a system of internal controls that will ens...

FINDING 2022-001Contact Person Responsible for Corrective Action: Allison Pund and Melissa BoeglinContact Phone Number: 812-683-3971Views of Responsible Official: We concur to the finding.Description of Corrective Action Plan: Southwest Dubois will develop a system of internal controls that will ensurecompliance with the Allowable Costs/Cost Principles compliance requirement. The Corporation will do so by maintainingadequate time records, to insure the proper amount was charged to the Federal Awards.Anticipated Date of Completion: March 2023

View Audit 312295 Questioned Costs: $1

Finding 421355 (2022-004)

Material Weakness 2022

Southwest Dubois County School Corporation

IN

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

FINDING 2022-004Contact Person Responsible for Corrective Action: Timothy LaGrangeContact Phone Number: 812-683-3971Views of Responsible Official: We concur to the finding.Description of Corrective Action Plan: Southwest Dubois and the DSP Exceptional Child?s Co-op have created a systemof internal c...

FINDING 2022-004Contact Person Responsible for Corrective Action: Timothy LaGrangeContact Phone Number: 812-683-3971Views of Responsible Official: We concur to the finding.Description of Corrective Action Plan: Southwest Dubois and the DSP Exceptional Child?s Co-op have created a systemof internal controls that will ensure reporting compliance requirements are met. The Co-op has developed a shared file foreach of their staff that is participating gin the requirements for the proportionate share. This will be a detailed list of datesand duties that were applied to the proportionate share of each member school corporation. This list will be printed andattached to the grant records and can also be provided to each member corporation if requested.Anticipated Date of Completion: May 2023

View Audit 312295

Finding 421284 (2022-007)

Material Weakness 2022

Scotland County Board of Education

NC

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

Name of Contact Person: Victoria Blue, Interim Finance OfficerCorrective Action Plan: The Board will implement controls to ensure that management fully understands all program requirements pertaining to grant funding received by the district to ensure that available grant funding is maximized for th...

Name of Contact Person: Victoria Blue, Interim Finance OfficerCorrective Action Plan: The Board will implement controls to ensure that management fully understands all program requirements pertaining to grant funding received by the district to ensure that available grant funding is maximized for the benefit of the district.Proposed Completion Date: Immediately

View Audit 312291 Questioned Costs: $1

Finding 421107 (2022-004)

Significant Deficiency 2022

Board of Education Baltimore County

MD

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.300 § 200.303 § 200.306 § 200.308 § 200.309

Finding Number: 2022-004Prior Year Finding: NoFederal Agency: U.S. Department of EducationFederal Program: COVID-19 - Elementary and Secondary Schools EmergencyRelief Fund (ESSER)Assistance Listing: 84.425C, D, U, WPass-Through Entity: Maryland State Department of EducationPass-Through AwardNumber a...

Finding Number: 2022-004Prior Year Finding: NoFederal Agency: U.S. Department of EducationFederal Program: COVID-19 - Elementary and Secondary Schools EmergencyRelief Fund (ESSER)Assistance Listing: 84.425C, D, U, WPass-Through Entity: Maryland State Department of EducationPass-Through AwardNumber and Period:201787-01 (3/13/20 ? 9/30/22)Compliance Requirement: Allowable Costs/Cost PrinciplesType of Finding Significant Deficiency in Internal Control over Compliance,Other MattersRecommendation:We recommend that the Board review its policies and procedures to verify that controls are inplace to ensure expenditures are not reimbursed under more than one Federal Program.Explanation of disagreement with audit finding: There is no disagreement with the auditfinding.Action taken in response to finding: ESSER funds will no longer be used for Food and NutritionServices.Name(s) of the contact person(s) responsible for corrective action: BCPS grant managers,and Fiscal Services staff.Planned completion date for corrective action plan: For immediate implementation andongoing

View Audit 312282 Questioned Costs: $1

Finding 421030 (2022-001)

Significant Deficiency 2022

Board of Education Baltimore County

MD

Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management § 200.302 § 200.303

Finding Number: 2022-001Prior Year Finding: NoFederal Agency: U.S. Department of TreasuryU.S. Department of EducationFederal Program: COVID-19 -Coronavirus State and Local Fiscal Recovery FundsCOVID-19 - Education Stabilization FundSupporting Effective Instruction State Grants (formerlyImproving Tea...

Finding Number: 2022-001Prior Year Finding: NoFederal Agency: U.S. Department of TreasuryU.S. Department of EducationFederal Program: COVID-19 -Coronavirus State and Local Fiscal Recovery FundsCOVID-19 - Education Stabilization FundSupporting Effective Instruction State Grants (formerlyImproving Teacher Quality State Grants)Assistance Listing: 21.019, 84.425C and DPass-Through Entity: Maryland State Department of EducationPass-Through AwardNumber and Period:211838-01 (3/3/21 ? 12/31/24) 211815-01 (3/3/21 ? 12/31/24)211875-01 (3/3/21 ? 12/31/24) 201873-01 (3/13/20 ? 9/30/22)201787-01 (3/13/20 ? 9/30/22) 202233-01 (3/13/20 ? 9/30/22)191360-01 (7/1/18 ? 9/30/21) 201067-01 (7/1/19 ? 9/30/21)210781-01 (7/1/20 ? 6/30/22) 221052-01 (7/1/21 ? 6/30/23)Compliance Requirement: ReportingType of Finding Significant Deficiency in Internal Control over Compliance, OtherMattersRecommendation:We recommend that the Board review its policies and procedures to ensure that ReimbursementRequests and the detail & accompanying reconciliations used to prepare it are retained for auditpurposes.Explanation of disagreement with audit finding: There is no disagreement with the auditfinding. Action taken in response to finding: Procedures to ensure that the documentation to supportthe monthly submission of the Financial Status Report have been modified accordingly.Name(s) of the contact person(s) responsible for corrective action: BCPS grant accountants;Accounting Manager.Planned completion date for corrective action plan: For immediate implementation andongoing.

View Audit 312282

Finding 420994 (2022-005)

Material Weakness 2022

Sheridan Community Schools

IN

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.430

FINDING 2022-005Contact Person Responsible for Corrective Action: Robin Popejoy/Kim DeVaneyContact Phone Number: 317.758.4172Views of Responsible Official: We concur with the finding.Description of Corrective Action Plan: Those procedures and errors were discussed and adjustment have been made.As th...

FINDING 2022-005Contact Person Responsible for Corrective Action: Robin Popejoy/Kim DeVaneyContact Phone Number: 317.758.4172Views of Responsible Official: We concur with the finding.Description of Corrective Action Plan: Those procedures and errors were discussed and adjustment have been made.As this finding is in review of ESSER funding, it should be noted that most all guidance and direction for these grantscame after they were issued. All financial transactions related to grants will have board oversight and approval.Anticipated Completion Date: February 2023

View Audit 312279 Questioned Costs: $1

Finding 420980 (2022-003)

Material Weakness 2022

Sheridan Community Schools

IN

Allowable Costs / Cost Principles School Nutrition Programs § 200.303 § 200.403 § 200.430

FINDING 2022-003Contact Person Responsible for Corrective Action: Kim DeVaney/Robin PopejoyContact Phone Number: 317.758.4172Views of Responsible Official: We concur with the finding.Description of Corrective Action Plan: Those procedures and errors were discussed and adjustments have beenmade. To p...

FINDING 2022-003Contact Person Responsible for Corrective Action: Kim DeVaney/Robin PopejoyContact Phone Number: 317.758.4172Views of Responsible Official: We concur with the finding.Description of Corrective Action Plan: Those procedures and errors were discussed and adjustments have beenmade. To prevent errors the Payroll Specialist will make sure the employee timesheets that was signed off by the Directormatches with the hours they were approved to work when hired.Anticipated Completion Date: February 2023

View Audit 312279

Finding 420648 (2022-003)

Material Weakness 2022

Hope Community Services, Inc.

OK

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

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

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

View Audit 312271 Questioned Costs: $1

Finding 420508 (2022-004)

Significant Deficiency 2022

The Colorado College and Subsidiaries

CO

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

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

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

View Audit 312263

Finding 420501 (2022-004)

Significant Deficiency 2022

Lutheran Community Services Northwest

WA

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

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

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

View Audit 312261 Questioned Costs: $1

Finding 420482 (2022-006)

Significant Deficiency 2022

Lutheran Community Services Northwest

WA

Questioned Costs Allowable Costs / Cost Principles Period of Performance

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

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

View Audit 312261 Questioned Costs: $1

Finding 420471 (2022-003)

Material Weakness 2022

Lutheran Community Services Northwest

WA

Allowable Costs / Cost Principles § 200.403 § 200.405 § 200.430

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

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

View Audit 312261

Finding 419456 (2022-002)

Significant Deficiency 2022

Hagerstown Community College

MD

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency

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

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

View Audit 312232 Questioned Costs: $1

Finding 419340 (2022-006)

Significant Deficiency 2022

Quitman County School District

MS

Allowable Costs / Cost Principles

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

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

View Audit 312223

Corrective Action Plans

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