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Corrective Action Plans

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Finding 36486 (2022-005)
Significant Deficiency 2022
Crow Wing County
MN
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Cash Management
2022-005 ALLOWABLE COSTS AND ALLOWABLE ACTIVITIES ? STATE ADMINISTRATIVE MATCHING GRANTS FOR SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM (SNAP CLUSTER) Recommendation: We recommend the county ensures that all employees included on the random moment study listing are included on the proper line for re...
2022-005 ALLOWABLE COSTS AND ALLOWABLE ACTIVITIES ? STATE ADMINISTRATIVE MATCHING GRANTS FOR SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM (SNAP CLUSTER) Recommendation: We recommend the county ensures that all employees included on the random moment study listing are included on the proper line for reimbursement requests. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will review their procedures to ensure the random moments studies are periodically reviewed against payroll and updated appropriately. Name of the contact person responsible for corrective action plan: Deborah Erickson, Administrative Services Director Planned completion date for corrective action plan: December 31, 2023
View Audit 31011
Finding 36474 (2022-003)
Material Weakness 2022
Concord Community Schools
IN
Allowable Costs / Cost Principles § 200.303 § 200.403 § 200.430
FINDING 2022-003 Finding: During testing, it was found that 2 out of 25 employees selected in the payroll sample for allowable costs did not have a completed semi-annual certification form or time and effort log for their work within the Title I program. Controls were not effective in ensuring all h...
FINDING 2022-003 Finding: During testing, it was found that 2 out of 25 employees selected in the payroll sample for allowable costs did not have a completed semi-annual certification form or time and effort log for their work within the Title I program. Controls were not effective in ensuring all hours worked or salaries charged to the grant had the proper supporting documentation. Contact Person Responsible for Corrective Action: Carrie McGuire Contact Phone Number: (574) 875-5161 Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: In order to address the issue related to semi-annual certifications not be completed and filed in a timely manner, Concord Community Schools created a Grants and Assessment Coordinator position in May 2022. A person was hired to fill this position starting on July 1, 2022. One of the essential functions of this position is maintaining current and accurate records related to federal and state grants. Starting in January 2023, in addition to the Grants and Assessment Coordinator, a member of the business department will be a second reviewer and sign the semi-annual certifications. Anticipated Completion Date: July 15, 2023
View Audit 35807
Finding 36456 (2022-001)
Significant Deficiency 2022
The People's Light and Theatre Company
PA
Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303
Corrective Action for Finding 2022-001: Internal Controls over Allowable Costs The Theatre agrees with the recommendation. This finding occurred due to a new Controller who...
Corrective Action for Finding 2022-001: Internal Controls over Allowable Costs The Theatre agrees with the recommendation. This finding occurred due to a new Controller who did not adequately document expenditures per the grant requirements. This person has since been replaced by the Theatre. Going forward, procedures will be implemented to ensure all grant expenditures are reviewed for allowability. This will include a secondary review performed by the Director of Finance & Operations or designated Theatre personnel knowledgeable of the applicable grant requirements. The Director of Finance & Operations will be responsible for initiating and executing this corrective action plan effective immediately and with an expected completion date by August 31, 2023.
View Audit 31811
Waukee Community School District
IA
Questioned Costs Allowable Costs / Cost Principles Reporting
Response and Corrective Action Plan: The District will update the annual calculation to include a comparison of the base used for the indirect cost adjustment. Sarah Kautz, June 30, 2023.
Response and Corrective Action Plan: The District will update the annual calculation to include a comparison of the base used for the indirect cost adjustment. Sarah Kautz, June 30, 2023.
View Audit 26017 Questioned Costs: $1
Finding 36442 (2022-009)
Material Weakness 2022
Government of the District of Columbia
DC
Allowable Costs / Cost Principles § 200.303 § 200.430
The District Department of Health (DC Health) concurs with the finding, causes and recommendations cited in the fiscal year 2022 single audit for the Immunization Cooperative Agreements (ICA) program. Corrective action plan objectives are to have the following completed in fiscal year 2023: (1) a r...
The District Department of Health (DC Health) concurs with the finding, causes and recommendations cited in the fiscal year 2022 single audit for the Immunization Cooperative Agreements (ICA) program. Corrective action plan objectives are to have the following completed in fiscal year 2023: (1) a regular schedule of payroll data runs and reports of budget-to-actual time migrated to a certification platform managed by the Office of Grants Management, (2) full utilization of a uniform navigable tool and one-stop document for supervisors to certify time and effort and to request next actions if actual costs do not align with personnel budgets, (3) to create an IT solution or mechanism to route and track submissions between supervisors, the Office of Grants Management and the Office of the Chief Financial Officer (OCFO), and (4) the SOP will also be updated to integrate any procedural changes resulting from full implementation. See Corrective Action Plan for chart/table
View Audit 31369
Finding 36407 (2022-003)
Significant Deficiency 2022
Maywood-Melrose Park-Broadview School District 89
IL
Allowable Costs / Cost Principles Cash Management Reporting
Corrective Action Plan Finding No.: 2022- 003 Condition: Audit procedures identified that the District claimed $48,150 of expenditures related to equipment on their June 30, 2022 reimbursement claim submitted to the Illinois State Board of Education, however these expenditures were...
Corrective Action Plan Finding No.: 2022- 003 Condition: Audit procedures identified that the District claimed $48,150 of expenditures related to equipment on their June 30, 2022 reimbursement claim submitted to the Illinois State Board of Education, however these expenditures were not received and paid by the District until July 2022. Plan: The District will implement an expenditure tracking system that will require all supporting documentation be uploaded to an electronic filing sharing system (OneDrive) for all quarterly reporting periods. The District will review submittals against dates for which goods and services were actually received. In addition, the District will implement a receiving protocol to coordinate payables against the receipt of materials. Anticipated Date of Completion: June 30, 2022 Name of Contact Person: James Vreeland, Business Manager Management Response: See above
View Audit 37186
Finding 36387 (2022-002)
Significant Deficiency 2022
Brainerd Public Schools - Isd 181
MN
Allowable Costs / Cost Principles Reporting Significant Deficiency
Finding 2022-002 ? Reporting Federal agency: U.S. Department of Treasury Federal program name: Coronavirus State and Local Fiscal Recovery Fund Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP2619-2022 Pass-Through Agency: Minnesota Department of Education Pass-T...
Finding 2022-002 ? Reporting Federal agency: U.S. Department of Treasury Federal program name: Coronavirus State and Local Fiscal Recovery Fund Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP2619-2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): Unknown Award Period: July1, 2021 through June 30, 2022 Type of Finding: Significant Deficiency in internal control over compliance. Corrective Action Plan (CAP): Recommendation: We recommend that the District implement procedures and controls in relation to the required Coronavirus State and Local Fiscal Recovery Funds, to ensure they are completed accurately and timely going forward. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District will implement procedures and controls over federal funds to ensure all requirements have been met. Name of the contact person responsible for corrective action: Marci Lord, Director of Business Services. Planned completion date for corrective action plan: June 30, 2023.
View Audit 34796
Trustees of Tufts College D/b/a Tufts University
MA
Questioned Costs Allowable Costs / Cost Principles
2022-001 Indirect cost rate incorrectly applied to HEERF lost revenue Cluster: Not appliable Grantor: Department of Education Award Name: COVID-19 - Higher Education Emergency Relief Fund (?HEERF?) ? Institutional Portion Award Year: FY2021 Assistance Listing Number: 84.425F Management acknowle...
2022-001 Indirect cost rate incorrectly applied to HEERF lost revenue Cluster: Not appliable Grantor: Department of Education Award Name: COVID-19 - Higher Education Emergency Relief Fund (?HEERF?) ? Institutional Portion Award Year: FY2021 Assistance Listing Number: 84.425F Management acknowledges that indirect costs applied to the HEERF Institutional Portion were initially calculated from a base that included lost revenue. Following identification of the error, indirect costs calculated from lost revenue were removed and allowable costs were substituted in and included in amended Q1 2022 and Q2 2022 quarterly reports. Though all HEERF Institutional Portion funds have been expended, management will ensure that indirect costs are calculated from a base that includes allowable costs only. Moving forward, the Director of Post-Award Research Administration and University Controller will review the indirect cost calculation for all grants where lost revenue is an allowable cost. ___________________________ Jonathan Pearsall University Controller (617) 627-3816
View Audit 33274 Questioned Costs: $1
Finding 36381 (2022-004)
Significant Deficiency 2022
Cvfiber
VT
Allowable Costs / Cost Principles Significant Deficiency Matching / Level of Effort / Earmarking
View of Responsible Officials and Planned Corrective Action: Original documents are obtained and provided for all transactions, including inventory, services, and employee records. Time cards and review of salaries, time cards that reflect total time worked, and paid time off will be submitted to ...
View of Responsible Officials and Planned Corrective Action: Original documents are obtained and provided for all transactions, including inventory, services, and employee records. Time cards and review of salaries, time cards that reflect total time worked, and paid time off will be submitted to the company?s outsourced accountant regularly with signature and supervisory approval. Reporting of these items for employees will be on a monthly basis, and stipend personnel on a quarterly basis. Planned Implementation Date of Corrective Action: Implemented Person Responsible for Corrective Action: Jennille Smith, Executive Director
View Audit 30692
Finding 36375 (2022-001)
Significant Deficiency 2022
Native Village of Fort Yukon
AK
Special Tests & Provisions Subrecipient Monitoring Allowable Costs / Cost Principles
Federal Award Finding: 2022-001 ? Significant Deficiency in Internal Control and on Compliance with Reporting and Special Tests and Provisions Name and Contact Person: Janet Cadzow, Finance Director Corrective Action: When the ERA1 report for the period ending June 30, 2022 was completed Native Vi...
Federal Award Finding: 2022-001 ? Significant Deficiency in Internal Control and on Compliance with Reporting and Special Tests and Provisions Name and Contact Person: Janet Cadzow, Finance Director Corrective Action: When the ERA1 report for the period ending June 30, 2022 was completed Native Village of Fort Yukon had the intention of spending the entire amount of ERA1 funds that were awarded to them. However, the number of ERA applicants decreased after the June 30, 2022 report was submitted. When the report was completed, the staff was not aware of the Treasury?s definition of obligated and did not have funds promised in a commitment letter. Currently the staff has the knowledge of the Treasury?s definition of obligated and the mistake will not be repeated. The final ERA1 report combined Housing Stability Services with Administration costs on the Administrative Cost Line in the report. When the report was completed, the staff had problems accessing the report in the portal. They attempted to reach out for assistance in the portal but were unable to get an answer. The report was completed with combined Administrative Expenses and Housing Stability Services to submit the report by the deadline. NVFY has reached out to the grantor to correct the report with the costs separated out. NVFY believes the problems they had with reporting portal is the cause of the finding and they did everything they could do to be in compliance. Proposed Completion Date: Already completed.
View Audit 36600
Finding 36372 (2022-002)
Material Weakness 2022
Community Foundation of Greater Flint
MI
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.414
Department of Health and Human Services 2022-002 Immunization Research, Demonstration, Public Information and Education, Training and Clinical Skills Improvement Projects - Assistance Listing No. 93.185 Recommendation: We recommend the Foundation attend training, review federal requirements, and fu...
Department of Health and Human Services 2022-002 Immunization Research, Demonstration, Public Information and Education, Training and Clinical Skills Improvement Projects - Assistance Listing No. 93.185 Recommendation: We recommend the Foundation attend training, review federal requirements, and fully understand the requirements over indirect costs Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: CFGF will engage with external firm to assist with fully understanding requirements related to indirect costs and federal requirements. CFGF will also work with external firm to assist in the identification and selection of additional training opportunities for staff who work on federal programs. Name(s) of the contact person(s) responsible for corrective action: Brett Hunkins Planned completion date for corrective action plan: December 31, 2023
View Audit 31581 Questioned Costs: $1
Finding 36361 (2022-022)
Material Weakness 2022
State of Maine
ME
Questioned Costs Allowable Costs / Cost Principles School Nutrition Programs § 200.303 § 200.403
Department: Health and Human Services Title: Internal control over P-EBT Food Benefits needs improvement Questioned Costs: Known: $61,507,558 Likely: None Status: Management?s opinion is that corrective action is not required Corrective Action: The Department disagrees with this finding and does not...
Department: Health and Human Services Title: Internal control over P-EBT Food Benefits needs improvement Questioned Costs: Known: $61,507,558 Likely: None Status: Management?s opinion is that corrective action is not required Corrective Action: The Department disagrees with this finding and does not believe that corrective action is warranted. During the course of the audit, the Department provided the Office of the State Auditor (OSA) with the complete population of recipients as well as the supporting information necessary for OSA to conduct testing to verify compliance with federal program requirements. The only remaining action that is required is for OSA to perform their testing. Completion Date: N/A Agency Contact: Anthony Pelotte, Director, Office for Family Independence, DHHS, 207-624-4104
View Audit 32781 Questioned Costs: $1
Finding 36354 (2022-001)
Significant Deficiency 2022
City of San Buenaventura
CA
Procurement, Suspension & Debarment Allowable Costs / Cost Principles
Department of Transportation 2022-001 Highway Planning and Construction Cluster? Assistance Listing No. 20.205 Recommendation: We recommend the City implement procedures to ensure that verification documentation for suspension and debarment is maintained to support the City's internal control over c...
Department of Transportation 2022-001 Highway Planning and Construction Cluster? Assistance Listing No. 20.205 Recommendation: We recommend the City implement procedures to ensure that verification documentation for suspension and debarment is maintained to support the City's internal control over compliance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The City?s Procurement Manual requires all vendors to comply with the Code of Federal Regulations (CFR), specifically 2 CFR Part 200 when the expenditure of Federal funds is anticipated, whether a grant, cooperative agreement or reimbursement of disaster expenses. While the City makes great effort to ensure that vendors are in good standing with the federal government and are not suspended or debarred prior to engaging their services, the City agrees that additional procedures are necessary to better document the verification. Therefore, the City will implement the following procedures when the expenditure of Federal funds is anticipated: ? The City will require project managers (during the bidding process) to verify that all responsible vendors are in good standing with the federal government and are not suspended or debarred. The City will also require that the project managers include documentation of such verification for vendors to be advanced to the next level of the procurement process. Additionally, documentation of the verification of the selected bidder shall be filed and forwarded to the Grant Accountant for their files. ? The Grant Accountant will confirm receipt of verification noted above for each vendor charged to federal grants. If such verification has not been received, they will reach out to the responsible department to obtain such verification. Name(s) of the contact person(s) responsible for corrective action: Jason Williams, Accounting Manager Planned completion date for corrective action plan: 06/30/2023
View Audit 28400
Finding 36352 (2022-001)
Material Weakness 2022
Automation Alley
MI
Questioned Costs Period of Performance Subrecipient Monitoring § 200.308 § 200.403
Grant expenditures that specify a period of coverage and/or performance will be amortized based on the service contract terms. Amortization costs that go beyond a grant?s expiration date will not be recorded against the expired grant.
Grant expenditures that specify a period of coverage and/or performance will be amortized based on the service contract terms. Amortization costs that go beyond a grant?s expiration date will not be recorded against the expired grant.
View Audit 26949 Questioned Costs: $1
Finding 36343 (2022-002)
Significant Deficiency 2022
Wyoming Community Development Authority
WY
Allowable Costs / Cost Principles Significant Deficiency
Finding 2022-002 Name of Contact Person ? Travis C. Fegler, Acting Director of Finance & Administration ...
Finding 2022-002 Name of Contact Person ? Travis C. Fegler, Acting Director of Finance & Administration Corrective Action The Finance Department will ensure that all new time studies conducted by the HND Department will subjected to a thorough review to determine that the established allocation computations are accurate and that they are properly utilized in the monthly calculations for administrative payroll reimbursement.
View Audit 26961
Finding 36336 (2022-002)
Material Weakness 2022
City of Crystal Lake, Illinois
IL
Questioned Costs Allowable Costs / Cost Principles Cash Management
Condition Found: During audit fieldwork, the auditors spoke to City Staff about the Illinois Environmental Protection Agency (IEPA) Loan reimbursements the City had received during FY2022. The question was whether or not the expenditures we asked to be reimbursed for were eligible because the expens...
Condition Found: During audit fieldwork, the auditors spoke to City Staff about the Illinois Environmental Protection Agency (IEPA) Loan reimbursements the City had received during FY2022. The question was whether or not the expenditures we asked to be reimbursed for were eligible because the expense was incurred prior to the loan being approved. The expenditures in question had already been reimbursed to the City from the IEPA and were considered eligible expenditures. When the request from the auditors came for the account numbers that the expenditures had been paid out of, City Staff realized that the majority of these older invoices had been paid with proceeds from the 2015 GO Note issuance, and as such were not eligible to be reimbursed by the IEPA. City Staff relayed this discovery to the auditors and recorded an adjustment to reduce the receivable from the IEPA ($260,749.30) that were not eligible. The City has worked with the consultant managing the project at Baxter and Woodman, and the IEPA, to remedy the issue with a reduction to the City's next distribution. The IEPA loan has not been closed out as of this date, allowing for the reduction without significant impact. Corrective Action Plan: Going forward, the Public Works Department will forward the IEPA Loan draw requests to the Finance Department to be reviewed before being submitted to the IEPA for reimbursement. The Finance Department was not included in the draw request prior to this finding. By having the Finance Department review the draw requests, we can ensure that all items submitted for reimbursement are eligible. Staff at Baxter and Woodman, who package invoices for submittal to the IEPA on behalf of the City, will also be reviewing invoices more closely before submittal as an independent verification. Implementation Date: This change is effective immediately and the Finance Department has already started reviewing the next invoices being submitted to the IEPA for reimbursement.
View Audit 26960 Questioned Costs: $1
Hollis School District
NH
Allowable Costs / Cost Principles Cash Management School Nutrition Programs
Corrective Action Plan Finding 2022-001 Finding Summary: The Hollis School District?s Food Service Fund net cash resources were in excess of the maximum allowable amount by $174,479. Responsible Individual: Kelly Seeley, Business Administrator Corrective Action Plan: The School District has ...
Corrective Action Plan Finding 2022-001 Finding Summary: The Hollis School District?s Food Service Fund net cash resources were in excess of the maximum allowable amount by $174,479. Responsible Individual: Kelly Seeley, Business Administrator Corrective Action Plan: The School District has developed a spend-down plan for reducing the Food Service Fund Balance to compliance level during the 2022-23 fiscal year, and has submitted the plan to the State of New Hampshire Department of Education for approval. Anticipated Completion Date: June 30, 2023
View Audit 31640
Finding 36221 (2022-001)
Significant Deficiency 2022
Second Harvest Heartland
MN
Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303
CFDA: 21.027 Grant No.: 207957 Grant Period: Year ended September 30, 2022 Type of finding ? Significant deficiency in internal control over compliance Response: Agree Explanation/Corrective Action: The Purchasing Specialist tracks spending on a shared spreadsheet, which includes vendor, pu...
CFDA: 21.027 Grant No.: 207957 Grant Period: Year ended September 30, 2022 Type of finding ? Significant deficiency in internal control over compliance Response: Agree Explanation/Corrective Action: The Purchasing Specialist tracks spending on a shared spreadsheet, which includes vendor, purchase order #, product type, product description, pounds ordered, quoted amount due, and expected receipt date. Once the product is received, the Purchasing Specialist notes the actual receipt date and amount due. At the conclusion of every month during the grant period, a separate member of the Sourcing Team will review all purchase orders and related items in the system for accuracy and to ensure the items purchased are in accordance with the requirements of the funding, including any applicable qualifiers. The team member will also verify the amount due matches the associated NetSuite bill/invoice. The team member will indicate the date of the review and the name of the member completing the review on the spreadsheet. Once the review is completed, the team member will take a screenshot of the applicable expenses for the current month and email it to the Controller. This is to state the information is ready for submission to the government for reimbursement. Anticipated Completion Date: The Director of Sourcing and Demand Planning reviewed all prior purchase orders for accuracy as well as began the monthly review process with the month of November.
View Audit 26205
Finding 36191 (2022-005)
Material Weakness 2022
Great Expectations Housing Corporation
CA
Allowable Costs / Cost Principles HUD Housing Programs Material Weakness
Reporting views of responsible officials and planned corrective actions Management will ensure that moving forward there are controls in place to ensure expenses are captured in the correct fiscal period and that at year end there is a final review of the transactions to ensure that everything is no...
Reporting views of responsible officials and planned corrective actions Management will ensure that moving forward there are controls in place to ensure expenses are captured in the correct fiscal period and that at year end there is a final review of the transactions to ensure that everything is not only properly entered, but properly classified as well.
View Audit 34377
Finding 36190 (2022-004)
Material Weakness 2022
Great Expectations Housing Corporation
CA
Allowable Costs / Cost Principles Special Tests & Provisions Material Weakness
Reporting views of responsible officials and planned corrective actions Management will put in place controls and procedures to annually evaluate the percentage of time staff dedicate to the organization to determine the correct allocation for payroll.
Reporting views of responsible officials and planned corrective actions Management will put in place controls and procedures to annually evaluate the percentage of time staff dedicate to the organization to determine the correct allocation for payroll.
View Audit 34377
Finding 36189 (2022-003)
Material Weakness 2022
Great Expectations Housing Corporation
CA
Allowable Costs / Cost Principles HUD Housing Programs Material Weakness
Reporting views of responsible officials and planned corrective actions Management has put in place controls and procedures to ensure that funds are not over-disbursed in the future. Management has returned the funds to the HUD entity.
Reporting views of responsible officials and planned corrective actions Management has put in place controls and procedures to ensure that funds are not over-disbursed in the future. Management has returned the funds to the HUD entity.
View Audit 34377
Finding 36165 (2022-002)
Significant Deficiency 2022
Choices Coordinated Care Solutions, Inc.
IN
Allowable Costs / Cost Principles Reporting Significant Deficiency
2022-002 ? Significant deficiency related to Provider Relief Fund (PRF) reporting to the U.S. Department of Health and Human Services (HHS) for CFDA #93.498. Recommendation ? The auditors recommend management prepare and retain alternative support for actual direct expenditures incurred to prepare,...
2022-002 ? Significant deficiency related to Provider Relief Fund (PRF) reporting to the U.S. Department of Health and Human Services (HHS) for CFDA #93.498. Recommendation ? The auditors recommend management prepare and retain alternative support for actual direct expenditures incurred to prepare, prevent, or respond to the COVID-19 pandemic as well as lost revenues incurred based on terms established by HHS and Uniform Guidance. This alternative support may need to be provided to HHS or contracted representative if a subsequent compliance review were to be required. Planned Corrective Action ? Choices concurs with audit finding 2022-002. Choices is preparing alternative support for actual direct expenditures incurred to prepare, prevent, or respond to the COVID-19 pandemic as well as lost revenues incurred based on terms established by HHS and Uniform Guidance. From alternative support prepared, Choices believes they can support the award with lost revenues that will be reported during the period four submission.
View Audit 28336
Finding 36155 (2022-004)
Material Weakness 2022
Dekalb County Central United School District
IN
Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles § 200.208 § 200.303 § 200.403
FINDING 2022-004 Contact Person Responsible for Corrective Action: Steve Snider, CFO Contact Phone Number: 260-920-1011 Views of Responsible Official: We disagree with the finding. The entire premise of the cooperative agreement and appointing a lead education agency is to have someone providing the...
FINDING 2022-004 Contact Person Responsible for Corrective Action: Steve Snider, CFO Contact Phone Number: 260-920-1011 Views of Responsible Official: We disagree with the finding. The entire premise of the cooperative agreement and appointing a lead education agency is to have someone providing the services and managing the grants for those districts who participate. Description of Corrective Action Plan: DeKalb County Central United School District will work with the Northeast Indiana Special Education Cooperative to implement the procedures detailed below. The Northeast Indiana Special Education Cooperative (NEISEC) Treasurer will reach out to member schools during the writing process of the IDEA 611 and 619 grants in order for each member school to submit their plans for their allocation of proportionate share money. NEISEC will provide the allocation amounts to each cooperative school. These submissions will include a proportionate share budget and include proportionate share staff names and any necessary information for the budget categories. The NEISEC Treasurer will then compile the proportionate share information and include on the grant submission. The LEA Treasurer will be given a copy of the grant application and budget upon approval of the grant. Any NEISEC employee being paid out of proportionate share grant funds for salary and benefits will be paid from the LEA?s financial software. The LEA Treasurer will keep a spreadsheet of employee proportionate share expenses and this spreadsheet will be updated monthly based on time and effort logs that are submitted by all cooperative schools to the LEA and NEISEC. Any employee utilizing proportionate share funds that is not an employee of NEISEC, but rather a direct employee of a member school, will be paid directly by that member school. Time and effort logs will still be submitted to the LEA and NEISEC Treasurers for these employees in order to generate a direct reimbursement from the grant fund to the member school. For any expenses for a category outside of salary and benefits, a member school will need to submit an invoice and proof of purchase for equipment, supplies, etc. to NEISEC and the LEA in order to be directly reimbursed for those proportionate share expenses. If the request was not in the initial grant budget, the member school must submit all relevant information to NEISEC in order for a grant modification to be completed. Per IDOE the grant modification must be approved first prior to purchasing the items. Time and effort logs as well as invoice and proof of payment must be sent to the LEA Treasurer in order to completed the grant reimbursement requests. At the end of the grant period, any school with remaining proportionate share money will be required to complete a waiver. As of this date (2/10/2023) the LEA (DeKalb County Eastern CSD) and NEISEC are still in communication with SBOA and IDOE to review the proportionate share plan and ensure all necessary requirements will be satisfied. Anticipated Completion Date: Changes discussed above will be implemented for the remainder of the FY23 grant period starting 07/01/2023.
View Audit 25696
Finding 36130 (2022-003)
Significant Deficiency 2022
Vermilion County
IL
Questioned Costs Allowable Costs / Cost Principles § 200.303
2022-003 Errors in Support Summarizing/Reconciling Allowable Costs in Reporting and No Formal Documentation of Review of Reports Recommendation: We recommend the County review its procedures relative to allocating costs and reviewing support provided for reporting to Federal programs Explanation of...
2022-003 Errors in Support Summarizing/Reconciling Allowable Costs in Reporting and No Formal Documentation of Review of Reports Recommendation: We recommend the County review its procedures relative to allocating costs and reviewing support provided for reporting to Federal programs Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will keep reporting records for detailed documentation of expenses, along with quarterly filing reports to ensure balancing of all Federal Reporting to New World Name(s) of the contact person(s) responsible for corrective action: Larry Baughn, Board Chairman Planned completion date for corrective action plan: Quarterly Reporting ending March 31, 2023.
View Audit 33604 Questioned Costs: $1
Finding 36119 (2022-003)
Material Weakness 2022
Gloversville Enlarged School District
NY
Questioned Costs Allowable Costs / Cost Principles § 200.405
Recommendation: We recommend that the District implement procedures to review that expenditures claimed under the program are allowable and are not already claimed. Action taken: Cathy Meher, treasurer, reviewed this with the external auditors and those questioned costs had not been claimed for rei...
Recommendation: We recommend that the District implement procedures to review that expenditures claimed under the program are allowable and are not already claimed. Action taken: Cathy Meher, treasurer, reviewed this with the external auditors and those questioned costs had not been claimed for reimbursement and will be reviewed prior to submission to Grants Finance for reimbursement. Dr. Christopher Wojeski, Assistant Superintendent, will also review the expenditures to ensure they are allowable costs. With the addition of a new staff member in the Business Office, this will be addressed and corrected immediately. Anticipated completion date: 11/1/22
View Audit 31636 Questioned Costs: $1
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