Corrective Action Plans

Finding 36112 (2022-006)

Material Weakness 2022

IL

Allowable Costs / Cost Principles Cash Management Internal Control / Segregation of Duties

Oak Park Elementary School District 97 06-016-0970-02 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2022 Corrective Action Plan Finding No.: 2022 - 006 Condition: The District claimed $421,462 of expenditures related to HVAC improvements on their March 31, 2022 r...

Oak Park Elementary School District 97 06-016-0970-02 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2022 Corrective Action Plan Finding No.: 2022 - 006 Condition: The District claimed $421,462 of expenditures related to HVAC improvements on their March 31, 2022 reimbursement claim submitted to the Illinois State Board of Education, however these expenditures were not paid by the District until October 2022. Plan: The District will implement additional procedures for review and approval of reimbursement claims prior to submission to ensure that expenditures are claimed within a reasonable period of time in relation to when a reimbursement claim is submitted. Anticipated Date of Completion: 6/30/2023 Name of Contact Person: Patrick King, Senior Director of Finance

View Audit 30957

Finding 36102 (2022-005)

Significant Deficiency 2022

Oak Park Elementary School District 97

IL

Allowable Costs / Cost Principles School Nutrition Programs Internal Control / Segregation of Duties

Oak Park Elementary School District 97 06-016-0970-02 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2022 Corrective Action Plan Finding No.: 2022 - 005 Condition: The Food Service Director reviewed invoices and providing them directly to the accounts payable depa...

Oak Park Elementary School District 97 06-016-0970-02 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2022 Corrective Action Plan Finding No.: 2022 - 005 Condition: The Food Service Director reviewed invoices and providing them directly to the accounts payable department for processing. The District's internal control procedures require invoices to be routed to the Senior Director of Finance for review and approval. Plan: The Food Service Director will provide all invoices for review and approval to the Senior Director of Finance by scanning these invoices and importing them into the Districts accounting software system and properly route these invoices for review and approval in the system. Anticipated Date of Completion: 6/30/2023 Name of Contact Person: Patrick King, Senior Director of Finance

View Audit 30957

Finding 36086 (2022-003)

Material Weakness 2022

Central Noble Community School Corporation

IN

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

Contact Person Responsible for Corrective Action: Tyler Osenbaugh Contact Phone Number: 260-636-2175 Views of Responsible Official: Agree with the finding Description of Corrective Action Plan: Central Noble will work with the Northeast Indiana Special Education Cooperative to implement the procedur...

Contact Person Responsible for Corrective Action: Tyler Osenbaugh Contact Phone Number: 260-636-2175 Views of Responsible Official: Agree with the finding Description of Corrective Action Plan: Central Noble 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 and NEISEC 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 (Central Noble) 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: JUL 2023

View Audit 32815

Finding 36074 (2022-005)

Material Weakness 2022

Central Noble Community School Corporation

IN

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

Contact Person Responsible for Corrective Action: Tyler C. Osenbaugh Contact Phone Number: 260-336-0217 Views of Responsible Official: Agree with the finding Description of Corrective Action Plan: The School Food Authority and Food Service Director (Chartwells? Director of Dining Services) review an...

Contact Person Responsible for Corrective Action: Tyler C. Osenbaugh Contact Phone Number: 260-336-0217 Views of Responsible Official: Agree with the finding Description of Corrective Action Plan: The School Food Authority and Food Service Director (Chartwells? Director of Dining Services) review and validate the supporting documentation for all food service-related purchases. The documentation, include payroll information and non-payroll expenditures, including vendor deliveries. Copies of the supporting data have been retained by the Business Manager to ensure records are available for audits. The review occurs prior to the SFA submitting for reimbursement into CNPWeb. These steps have been in place correcting the previous finding (2020-002). Future reviews will include supporting vendor (Gordon Food, Piazza, Prairie Farms) price lists in effect during the support period. The prices paid for commodities from these vendors will be compared to Chartwells Operations Ledger to ensure charges are consistent with the costs. Anticipated Completion Date: May 2023

View Audit 32815 Questioned Costs: $1

Finding 36063 (2022-001)

Material Weakness 2022

Hawaii Pacific University

HI

Allowable Costs / Cost Principles Student Financial Aid § 200.303

Views of Responsible Officials and Planned Corrective Action The HPU Financial Aid Office works hard to follow all federal regulations and guidance mandated for the Title IV Federal Student Aid programs. In regards to the distribution of the Federal HEERF fund to HPU students, the HPU Financial Aid...

Views of Responsible Officials and Planned Corrective Action The HPU Financial Aid Office works hard to follow all federal regulations and guidance mandated for the Title IV Federal Student Aid programs. In regards to the distribution of the Federal HEERF fund to HPU students, the HPU Financial Aid Director relied on reports from the SIS (Banner system), Institutional Research, and Accounts Receivable to determine students eligible for HEERF funds. The HPU Financial Aid Office and Office of Sponsored Projects worked hard, and diligently, to award funds to students and expend Institution portion based on the regulations that were provided at the time and not violating the intent of the program, as evidenced by there not being any non-compliance over allowability of costs charged to Federal HEERF fund. For future awards, the Principal Investigator with the assistance of the Office of Sponsored Projects will review diligently the expenditure to be sure the expenditures are within the allowability and terms and conditions of the federal awards. Both offices will work collaboratively so that the internal controls over allowability are strengthened and that the documentation will be strongly implemented and retained. For future programs, the HPU Financial Aid will work to strategically plan, organize, and disburse funds to students and expend Institution funds within the requirements mandated by the United States Department of Education, including strengthening our internal controls over compliance, and increasing the documentation and maintenance of documentation over our existing internal controls for compliance. Person Responsible: Manager, for Office of Sponsored Projects & Assistant VP for Office of Sponsored Projects, Director of Financial Aid Targeted Correction Date: June 30, 2023.

View Audit 34010

Finding 36032 (2022-002)

Material Weakness 2022

Illinois Alliance of Boys & Girls Clubs, Inc.

IL

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

FINDING 2022-002 Name of Responsible Individual For Finding(s): Bryan Soady, Former Alliance Executive Director Name of Responsible Individual For Correction(s): Awisi Bustos, Current Alliance Executive Director Corrective Action: The Alliance employees will implement a policy and procedures, as wel...

FINDING 2022-002 Name of Responsible Individual For Finding(s): Bryan Soady, Former Alliance Executive Director Name of Responsible Individual For Correction(s): Awisi Bustos, Current Alliance Executive Director Corrective Action: The Alliance employees will implement a policy and procedures, as well as grant requirements, to ensure that timesheets are completed and certified by both the employee and their supervisor. All Alliance employees will begin to record and submit grant time physical Timesheets. The Timesheets will be used to determine the appropriate amount of the employee?s payroll and payroll related costs that should be allocated to the grant(s) that receive the benefit of the employee?s time and effort. This finding was identified by the Alliance prior to audit when new Executive Director Awisi Bustos began her leadership at the Alliance in January of 2023. It was identified that the prior years corrective action plan was determined to be ineffective. The corrective action plan laid out here has already taken effect. Anticipated Completion Date: September 30, 2023

View Audit 37905 Questioned Costs: $1

Finding 36008 (2022-007)

Material Weakness 2022

Montoursville Area School District

PA

Questioned Costs Allowable Costs / Cost Principles § 200.405

COVID-19 EDUCATION STABILIZATION FUND ? ASSISTANCE LISTING 84.425U PASSED THROUGH THE PENNSYLVANIA DEPARTMENT OF EDUCATION; GRANT PERIOD ? YEAR ENDED JUNE 30, 2022. Management Response: An invoice was accidently allocated to both federal programs but was corrected before ARP final reporting was done...

COVID-19 EDUCATION STABILIZATION FUND ? ASSISTANCE LISTING 84.425U PASSED THROUGH THE PENNSYLVANIA DEPARTMENT OF EDUCATION; GRANT PERIOD ? YEAR ENDED JUNE 30, 2022. Management Response: An invoice was accidently allocated to both federal programs but was corrected before ARP final reporting was done. Corrective Action Plan: All final reporting will be reviewed, and any duplicate dollar figures will be reviewed to ensure expenditures are not duly list. Person Responsible: Christina Bason, Superintendent Anticipated Completion Date: Immediately

View Audit 30784 Questioned Costs: $1

Finding 35994 (2022-001)

Material Weakness 2022

The Prairie Enthusiasts, Inc.

WI

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Condition: The Organization did not have written policies, procedures and standards of conduct relative to federal awards as required by Uniform Guidance (2 CFR 200), Subparts D (Post Federal Award Requirements) and E (Cost Principles). Criteria: Uniform Guidance required nonfederal entities tha...

Condition: The Organization did not have written policies, procedures and standards of conduct relative to federal awards as required by Uniform Guidance (2 CFR 200), Subparts D (Post Federal Award Requirements) and E (Cost Principles). Criteria: Uniform Guidance required nonfederal entities that receive federal awards establish written policies, procedures and standards of conduct. Cause: The Organization lacks written policies, procedures or standards of conduct required by the current federal regulations. Effect: Failure to establish these policies, procedures or standards of conduct puts the Organization in noncompliance with federal regulations and increases the likelihood of fraud, waste and abuse of federal funds. It also may increase the likelihood of findings in subsequent single audits due to lack of adequate internal controls. Auditor?s Recommendation: We recommend that the Organization adopts written policies, procedures and standards of conduct relative to federal awards as required by Uniform Guidance. We have provided sample policies to review and consider. Management Response: The Organization will work with their auditor to develop and adopt written grant procedures that are in accordance with the Uniform Guidance. Contact Person: Debra Behrens Anticipated Completion: Ongoing

View Audit 25185

Finding 35993 (2022-004)

Material Weakness 2022

Young Women's Christian Association of Pueblo

CO

Allowable Costs / Cost Principles Cash Management Material Weakness § 200.303

January 5, 2023 RE: Finding 2022-004: Internal Control over Compliance The following is the Corrective Action Plan (CAP) related to the noted finding. Corrective Action Plan Agency: U.S. Department of Health and Human Services Audit Period: June 2022 Audit Finding number: 2022-004 Audit Finding ...

January 5, 2023 RE: Finding 2022-004: Internal Control over Compliance The following is the Corrective Action Plan (CAP) related to the noted finding. Corrective Action Plan Agency: U.S. Department of Health and Human Services Audit Period: June 2022 Audit Finding number: 2022-004 Audit Finding Title: Internal Control over Compliance Specific Steps to be Taken: The YWCA Pueblo?s financial management policies and procedures for cash disbursements will be followed diligently. Electronic systems will be put into place to ensure that cash disbursements are approved, and all supporting documents are available at time of approval. Anticipated Completion Date: February 2023 Name and title of contact person responsible for Corrective Action Plan: Name: Maureen White Title: Executive Director

View Audit 32656

Finding 35961 (2022-006)

Significant Deficiency 2022

Family Service Association

CA

Questioned Costs Allowable Costs / Cost Principles § 200.405

Management?s Response: FSA have selected ADP as a third-party payroll services that allows for Human Resource and Payroll to use the same employee information that will be entered by the Human Resource Department and does not had to be replicated by Payroll. This will ensure that all updates in payr...

Management?s Response: FSA have selected ADP as a third-party payroll services that allows for Human Resource and Payroll to use the same employee information that will be entered by the Human Resource Department and does not had to be replicated by Payroll. This will ensure that all updates in payroll to be updated in real time with no documentation delays. FSA went into an agreement with ADP May 2022 to begin implementation development of a system that would meet our needs to prevent this delay between MIP system when the staff updates the NOVA time system after the personnel action form is reviewed and approved.

View Audit 34521 Questioned Costs: $1

Finding 35960 (2022-005)

Significant Deficiency 2022

Family Service Association

CA

Questioned Costs Allowable Costs / Cost Principles § 200.405

Management?s Response: In January 2022, during the processing of FSA payroll, the system had a major error that caused for an emergency payroll processing to take place to meet the Labor and Wages standards, so this payroll was processed not knowing that it was paid based on home allocation rather t...

Management?s Response: In January 2022, during the processing of FSA payroll, the system had a major error that caused for an emergency payroll processing to take place to meet the Labor and Wages standards, so this payroll was processed not knowing that it was paid based on home allocation rather then time sheets allocations. However, the majority of FSA employees were allocated to one department program or grant. Reassigning of location only occur within staffing emergencies within the same program. Due to this occurrence, FSA started to investigated a third-party payroll servicing company that uphold our standard of functional time keeping and allocation and selected ADP. Gross pay information for each employee is extracted from the Payroll Journal and entered into the Labor Distribution. Periodically, time sheet information is entered into the Labor Distribution and percentages developed or functional time which are used to allocate gross pay to each program based on total time worked. The Labor Distribution is used to post the allocated payroll costs to the General Ledger, or billing worksheet, and the related costs then posted to the billing or reporting document.

View Audit 34521 Questioned Costs: $1

Finding 35959 (2022-004)

Significant Deficiency 2022

Family Service Association

CA

Questioned Costs Allowable Costs / Cost Principles § 200.405 § 200.414

Management?s Response: Effective fiscal year 2022-23, the Association will follow section 2 of the CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. The costs, for which the benefit can be directly identified, will be charged to the benefi...

Management?s Response: Effective fiscal year 2022-23, the Association will follow section 2 of the CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. The costs, for which the benefit can be directly identified, will be charged to the benefiting grant and category. Shared/Joint costs will be charged based on employees? time reported (timesheet and labor distribution), units of services (meals, care management units, number of-participants, hours of service, etc.), square footage, or other method that will result in an equitable allocation of costs. Currently, direct-shared costs for the Child Care and the Senior Services Programs are pooled by program area. The direct-shared cost pool and pooled facilities costs are then allocated to each funder within the respective program. We have immediately implemented a change in procedures to recalculate our Cost Allocation Plan on a quarterly basis, based on using the previous quarter's payroll labor distribution report by program to calculate the FTE for the upcoming quarter cost allocation. However, if a funder disallows a particular expense item, after the determination of their portion, it is applied to Unallowable and paid with unrestricted funds of program or agency.

View Audit 34521 Questioned Costs: $1

Finding 35938 (2022-002)

Material Weakness 2022

Johnson County, Iowa

IA

Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.303 § 200.403

Finding: 2022-002 Material Weakness in Internal Control over Compliance and Material Noncompliance U.S. Department of Labor Federal Financial Assistance Listing 17.258/17.259/17.278 WIOA Cluster Activities Allowed or Unallowed Finding Summary: The County?s expenditures identified as eligible and cl...

Finding: 2022-002 Material Weakness in Internal Control over Compliance and Material Noncompliance U.S. Department of Labor Federal Financial Assistance Listing 17.258/17.259/17.278 WIOA Cluster Activities Allowed or Unallowed Finding Summary: The County?s expenditures identified as eligible and claimed under the WIOA Cluster program were disallowed by the United States Department of Labor due the lack of appropriate documentation justifying specific costs charged to the program related to one vendor ? Garcia Professional Services, LLC. Also, the contract entered into with Garcia Professional Solutions, LLC. did not adequately address the required contract terms as follows: 1. Total dollar value of the contract to justify procurement method utilized. 2. Terms for payment to ensure payments are only made for verified services received and adequately documented. 3. Contract provisions stipulated in Appendix II to Part 200 of the Uniform Guidance, including Equal Employment Opportunity, Rights to Inventions Made Under a Contract or Agreement, Debarment and Suspension, and Byrd Anti-Lobbying Amendment. Responsible Individuals: Dana Aschenbrenner, Finance Director Corrective Action Plan: Johnson County disagrees with the underlying premises of this finding. The expenditures referred to above were expenditures of the East Central Iowa Workforce Development Board (ECIWDB) and not direct expenses of the County. The ECIWDB contracted with Johnson County to provide fiscal agent services. The ECIWDB then entered into a contract with Garcia Professional Solutions, LLC (?GPS?) to provide administrative support services for the Board. Iowa Workforce Development did not provide adequate guidance to ECIWDB as to the DOL-required terms and the terms of that services contract between ECIWDB and GPS did not contain any standards of documentation which DOL later claimed applied to said contract. The County had no input into the contract between the ECIWDB and GPS, nor was the County a party to said contract. Any alleged deficiencies within that contract between the ECIWDB and GPS are solely the responsibility of the ECIWDB Board and/or Iowa Workforce Development. In our fiscal agent role, the County was obliged to honor payment requests submitted to the Board; in that regard we had to make payments to GPS provided those payment requests were invoiced to ECIWDB consistent with the ECIWDB-GPS contract, which they were. Anticipated Completion Date: Ongoing

View Audit 27011 Questioned Costs: $1

Finding 35920 (2022-001)

Significant Deficiency 2022

Spring Hill College

AL

Student Financial Aid Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles

Condition: There was lack of documentation related to disbursement notices and exit counseling for nine out of thirty-four students tested. Criteria: According to ?668.165, before an institution disburses title IV, HEA program funds for any award year, the institution must notify a student of the a...

Condition: There was lack of documentation related to disbursement notices and exit counseling for nine out of thirty-four students tested. Criteria: According to ?668.165, before an institution disburses title IV, HEA program funds for any award year, the institution must notify a student of the amount of funds that the student or his or her parent can expect to receive under each title IV, HEA program, and how and when those funds will be disbursed. Additionally, according to ?682.604, a school must ensure that exit counseling is conducted with each loan borrower and graduate either in person, by audiovisual presentation, or by interactive electronic means. Cause: The College was unable to locate the documents for the students as a result of transitioning softwares. Effect: Certain documentation for disbursement notices and exit counseling was lost during the transition of the College's software. Context: During the compliance audit testing of ALN 84.268 and ALN 84.379, it was determined that documenation to confirm delivery of disbursement notices and performance of exit counseling could not be provided for certain students selected for testing. Recommendation: We recommend all required documentation be backed up to support compliance with certain requirements. View of Responsible Officials and Planned Corrective Action: The College is currently working with their IT department to make sure that all types of communication includes copying the financial aid department email to make sure the College has support for all communications to prevent this in the future.

View Audit 25502

Finding 35919 (2022-003)

None 2022

Legal Aid Society of Mid-New York, Inc.

NY

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

2022-003: Payroll Timecard Completion. Contact Person Responsible for Corrective Action Plan: Paul J. Lupia, Executive Director. Corrective Action Plan: The Executive Director will reinforce the importance of the timely completion of timecards with all employees. Anticipated Completion Date of Corre...

2022-003: Payroll Timecard Completion. Contact Person Responsible for Corrective Action Plan: Paul J. Lupia, Executive Director. Corrective Action Plan: The Executive Director will reinforce the importance of the timely completion of timecards with all employees. Anticipated Completion Date of Corrective Action Plan: June 30, 2023.

View Audit 25144

Finding 35901 (2022-002)

Significant Deficiency 2022

Atrium Health, Inc.

NC

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

Finding 2022-002: Allowability (COVID-19 ? Provider Relief Fund) Name of Contact Person: David Thomas, Group Vice President & Controller Corrective Action Plan: Atrium Health management believes that, while the Provider Relief Funds reporting was completed on a periodic basis throughout the pand...

Finding 2022-002: Allowability (COVID-19 ? Provider Relief Fund) Name of Contact Person: David Thomas, Group Vice President & Controller Corrective Action Plan: Atrium Health management believes that, while the Provider Relief Funds reporting was completed on a periodic basis throughout the pandemic, the intent from HRSA was to document the use of those funds for COVID-19 expenses and for lost revenues over the course of the entire pandemic. Because the PRF portal did not allow for previous periods to be restated in response to new information or corrections identified from previous reported periods, the only recourse available for health systems to restate COVID-19 expenses or lost revenues is through future PRF reporting or through the HRSA audit process. Management agrees that the control process in place during the initial reporting process for Wilkes Regional Medical Center did not yield the ultimate cost categorization that was corrected in the PRF reporting noted above; however, management?s interaction with HRSA throughout 2022 and the resulting clarification of COVID-19 expenses, is now incorporated into the overall PRF reporting control process. With respect to the identified questioned costs, management agrees that these costs should not have been included as COVID-19 related expenses for that period. However, management also recognizes that Wilkes Regional Medical Center has unused lost revenues more than this amount and as such, the questioned costs would not be subject to a return of the PRF proceeds. This position is supported by a similar finding in the 2021 Atrium Health Enterprise audit that was resolved with this conclusion and is documented in the Management Decision Letter issued by HRSA dated June 26, 2023. There are no additional PRF reporting periods required to be completed for Wilkes Regional Medical Center and Atrium Health management, when contacted, will provide HRSA auditors similar documentation to support the conclusion reached for these COVID-19 related expenses. Proposed Completion Date: Management will complete the corrective action plan upon request by HRSA.

View Audit 37993 Questioned Costs: $1

Finding 35880 (2022-003)

None 2022

Bandera County

TX

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

Finding Summary: County approved COVID State and Local Fiscal Recovery Funds for a debt service payment. Federal regulations do not allow funds to be used for debt service and the county could be liable to return the funds. Responsible Individuals: Darryl Sadler, Bandera County Auditor Correctiv...

Finding Summary: County approved COVID State and Local Fiscal Recovery Funds for a debt service payment. Federal regulations do not allow funds to be used for debt service and the county could be liable to return the funds. Responsible Individuals: Darryl Sadler, Bandera County Auditor Corrective Action Plan: Subrecipient has been contacted and a request for qualified expenses is being made. If subrecipient does not have enough qualified expenses, per signed county agreement with subrecipient, any non-qualified funds will be returned to county. Anticipated Completion Date: 04/13/2023

View Audit 37536 Questioned Costs: $1

Finding 35851 (2022-001)

Material Weakness 2022

Legal Aid of Wyoming, Inc.

WY

Allowable Costs / Cost Principles

Management?s Response: A detailed corrective action plan is in the works but on a basic level Legal Aid plans to do the following three tasks: 1. Review, update and revise the Legal Aid accounting manual. 2. Schedule quarterly reviews with the Finance Committee to review cost allocations 3. Revi...

Management?s Response: A detailed corrective action plan is in the works but on a basic level Legal Aid plans to do the following three tasks: 1. Review, update and revise the Legal Aid accounting manual. 2. Schedule quarterly reviews with the Finance Committee to review cost allocations 3. Review and update our day-to-day compliance oversight of staff time and grant allocations and make appropriate changes. Raymond D. Macchia Executive Director Legal Aid of Wyoming Inc.

View Audit 32560

Finding 35810 (2022-001)

Significant Deficiency 2022

Housing Authority of the City of Calexico

CA

Eligibility HUD Housing Programs Subrecipient Monitoring

Name of auditee: Housing Authority of the City of Calexico Name of audit firm: Smith Marion and Co. Inc. Period covered by the audit: Year Ended June 30, 2022 CAP Prepared by Name: Teresa Nava Position: Executive Director Telephone Number: (760) 357-3013 Current Findings on the Schedule of Findings,...

Name of auditee: Housing Authority of the City of Calexico Name of audit firm: Smith Marion and Co. Inc. Period covered by the audit: Year Ended June 30, 2022 CAP Prepared by Name: Teresa Nava Position: Executive Director Telephone Number: (760) 357-3013 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations. 1. Finding 2022-001 a. Comments on the Finding and Each Recommendation: The Authority concurs with the finding. b. Action(s) Taken or Planned on the Finding In order to address this noncompliance, the Authority is taking measures to ensure compliance with the requirements of the Capital Fund Program. We will review eligible activity requirements pursuant to the auditors recommendation and implement controls to ensure compliance. In addition, management has taken immediate steps to identify costs in each budget line item (BLI) and have ensured that costs are properly allocated as such going forward. All actions will be completed prior to the completion of our next fiscal year ending June 30, 2023.

View Audit 35662

Finding 35801 (2022-004)

Significant Deficiency 2022

Hudson Valley Community College

NY

Questioned Costs Allowable Costs / Cost Principles Special Tests & Provisions

Financial Statements Management?s Response and Planned Corrective Action: The February 2022 and April 2022 distributions were the only distributions impacted by the data input error and both related to the Spring 2022 semester. Due to the error, 871 students (868 of the 2,894 students in the Februar...

Financial Statements Management?s Response and Planned Corrective Action: The February 2022 and April 2022 distributions were the only distributions impacted by the data input error and both related to the Spring 2022 semester. Due to the error, 871 students (868 of the 2,894 students in the February 2022 distribution and 3 of the 56 students in the April 2022 distribution) received a higher distribution than was originally planned. Of the 871 students, 129 received $70 more than originally planned and 742 received $170 more than originally planned. In no event did any one student receive less than the originally planned distribution amount, and furthermore no student who received the additional funding was ineligible under the program. However, as the $135,436 that was distributed above the planned amount was not properly supported by the College?s plan for distribution due to an error, the College agrees that these monies should not be federally funded. After the error was identified in fiscal year 2023, the College decided to fund the over-awarded amount with the College?s own funds so that the federal distribution is in line with their pre-determined plan that has been publicly posted to the College?s website. After the correction, the College has available $135,436 of HEERF student funding that was already drawn down from the federal government. The College has a plan in place to distribute these monies to students in fiscal year 2023 to remain in compliance with the program. The College will correct the quarterly reporting to reflect the above changes. The College has also put in place review controls around the HEERF distribution process. No other instances of errors have occurred subsequent to the April 2022 distribution and, after the $135,436 is distributed to students in fiscal year 2023, all awarded amounts for student relief funding will have been appropriately expended through distributions to students per the program. Corrective Action Plan Pages Finding Number: 2022-004 Federal Assistance Listing Number: 84.425E Education Stabilization Fund (COVID 19 ? Higher Education Emergency Relief Fund ? Student Relief) Year Ended: August 31, 2022 Responsible Individual: Christine Lasch Comptroller Management?s Response and Corrective Action Plan: The College agrees with the finding and recommendation. For the February and April 2022 distributions to students, there were data input errors in assigning the dollar amount to be distributed to each student based on their EFC category. This caused a change in the amount to be distributed per student from the original pre-determined plan. The February 2022 and April 2022 distributions were the only distributions impacted by the data input error and both related to the Spring 2022 semester. Due to the error, 871 students (868 of the 2,894 students in the February 2022 distribution and 3 of the 56 students in the April 2022 distribution) received a higher distribution than was originally planned. Of the 871 students, 129 received $70 more than originally planned and 742 received $170 more than originally planned. In no event did any one student receive less than the originally planned distribution amount, and furthermore no student who received the additional funding was ineligible under the program. However, as the $135,436 that was distributed above the planned amount was not properly supported by the College?s plan for distribution due to an error, the College agrees that these monies should not be federally funded. After the error was identified in fiscal year 2023, the College decided to fund the over-awarded amount with the College?s own funds so that the federal distribution is in line with their pre-determined plan that has been publicly posted to the College?s website. After the correction, the College has available $135,436 of HEERF student funding that was already drawn down from the federal government. The College has a plan in place to distribute these monies to students in fiscal year 2023 to remain in compliance with the program. The College will correct the quarterly reporting to reflect the above changes. The College has also put in place review controls around the HEERF distribution process. No other instances of errors have occurred subsequent to the April 2022 distribution and, after the $135,436 is distributed to students in fiscal year 2023, all awarded amounts for student relief funding will have been appropriately expended through distributions to students per the program. The above procedures have already been implemented.

View Audit 32231 Questioned Costs: $1

Finding 35790 (2022-002)

Significant Deficiency 2022

Hispanic-American Institute Inc.

NM

Questioned Costs Allowable Costs / Cost Principles

2022?002?ALLOWABLE COSTS AND ACTIVITIES?PAYROLL AND RELATED ITEMS Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Special Programs for the Aging, Title IV, and Title II, Discretionary Projects Grants for New and Expanded Services under the Health Center Program A...

2022?002?ALLOWABLE COSTS AND ACTIVITIES?PAYROLL AND RELATED ITEMS Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Special Programs for the Aging, Title IV, and Title II, Discretionary Projects Grants for New and Expanded Services under the Health Center Program Assistance Listing Number: 93.048 Federal Award Identification Number and Year: Multiple Award Period: Project period 06/01/2018-05/31/2023; Budget period: Multiple Questioned Costs: Approximately $13,000 Statement of Condition During our audit, we noted instances in which timesheets were not approved, and inconsistent allocations were applied to the grants. In some instances, the percentages of allocations calculated in timesheets were incorrect and did not match the allocation in the general ledger. It appears that allocations are based mainly on budget rather than actual direct and indirect time spent on the grant. Recommendation We recommend the organization prevent recurrence of conducting regular reviews, and reconciliations, provide timesheets training and guidance to staff and monitoring compliance. We also recommend a re-design of the timesheets, so grant allocations and calculations for direct and indirect cost are more easily performed and traceable to the grant general ledger. Corrective Action A new timesheet was implemented effective September 1, 2023, for all employees that makes the match between allocations of time worked and allocation of compensation from different sources in the general ledger. The timesheet included specific instructions and was provided to each employee individually. Timeline: The finding was resolved in September 2023. Responsible officials: Bruce Young Candelaria ? President / Ricardo A. Colon Padilla, Vice- President Submitted by: Ricardo A. Colon Padilla, CPA Vice-President

View Audit 25286 Questioned Costs: $1

Finding 35553 (2022-004)

Material Weakness 2022

New London Homeless Hospitality Center, Inc.

CT

Allowable Costs / Cost Principles

Finding 2022-004 Internal Controls Over Allowable Costs We have implemented a new monthly review by our Executive Director and CFO of all government contract income and cost reporting in our accounting system to assure that our cost allocation plan and underlying accounting records are in line and ...

Finding 2022-004 Internal Controls Over Allowable Costs We have implemented a new monthly review by our Executive Director and CFO of all government contract income and cost reporting in our accounting system to assure that our cost allocation plan and underlying accounting records are in line and consistent.

View Audit 30140

Finding 35552 (2022-003)

Material Weakness 2022

New London Homeless Hospitality Center, Inc.

CT

Allowable Costs / Cost Principles Cash Management Reporting

Finding 2022-003 Reporting Allowable/Allocable Costs We have made considerable progress in fully documenting all costs by funding source in our accounting system. We have now fully implemented a detailed customer/job tracking capacity in QuickBooks and have created a coding system to match all inc...

Finding 2022-003 Reporting Allowable/Allocable Costs We have made considerable progress in fully documenting all costs by funding source in our accounting system. We have now fully implemented a detailed customer/job tracking capacity in QuickBooks and have created a coding system to match all income and costs associated with government contracts to specific customer/jobs. As of March 2023 this structure has been implemented for all costs with the exception of indirect costs. We will complete work on properly allocating indirect costs to customer/jobs (including securing board approval of the plan) by May 1, 2023. All improvements in accounting by customer/job will be implemented for the full fiscal year ended June 30, 2023. Each government contract is now reviewed on a monthly basis by both our Executive Director and our CFO to assure that appropriate recording of income and costs have been implemented.

View Audit 30140

Finding 35547 (2022-003)

Significant Deficiency 2022

Family First Health Corporation

PA

Allowable Costs / Cost Principles Significant Deficiency

Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Health Center Program Cluster, COVID-19 Immunizations CoAg and Vaccines for Children Program Federal Assistance Listing Number: 93.224, 93.527, 93.268 Compliance Requirements: Activities allowed or unallowed, Allowab...

Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Health Center Program Cluster, COVID-19 Immunizations CoAg and Vaccines for Children Program Federal Assistance Listing Number: 93.224, 93.527, 93.268 Compliance Requirements: Activities allowed or unallowed, Allowable costs/Cost Principles Views of Responsible Officials and Planned Corrective Actions: Family First Health will review its Time and Effort policy to ensure continued compliance with federal regulations in maintaining records of personnel time and effort to substantiate salary costs associated with its federal grants. We will add steps to our process to ensure that the certifications by employees whose time is allocated to one federally funded program will sign an after-the-fact certification on a semi-annual basis confirming that the employee worked on a single award for the given period. The transition from ADP (our past payroll processor) to Paycom (our new payroll processor) will provide additional levels of timekeeping detail that will enable time and effort to be more closely monitored and reported. Completion Date 2/1/23 Accounting Name of Contact Person: Jenny Englerth, President/CEO

View Audit 25106

Finding 35510 (2022-002)

Significant Deficiency 2022

Bishop State Community College

AL

Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.303

Reference Number: 2022-002 Compliance Requirement: Reporting Type of Finding: Internal Control and Compliance Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Assistance Listing Number(s) and Title: 84.425 ? Higher Education Emergency Relief Fund(HEERF) Fe...

Reference Number: 2022-002 Compliance Requirement: Reporting Type of Finding: Internal Control and Compliance Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Assistance Listing Number(s) and Title: 84.425 ? Higher Education Emergency Relief Fund(HEERF) Federal Awarding Agency: U.S. Department of Education Bishop State has reviewed and recognized the needed changes to be put into place to ensure timely reporting and accurate record keeping for all reported data. Bishop State has the Restricted accountant complete the quarterly and annual HEERF reports and file all data according to the report in an organized and methodical method. Once the Restricted Accountant completes the report the Chief Financial Officer and/or Director of Accounting will review the reports and backup data for approval. Once the reports are approved they are handed over to the Grants Administrator for filing on-line with the Department of Education via the HEERF site. This audit finding is a duplicate to the audit finding 2021-005 from the previous fiscal year. The 2022 fiscal year was 75% of the way over at the time the prior year audit finding was presented to Bishop State Community College. At the point of notification all quarterly and annual reports were filed according to HEERF uniform guidance. No other corrective action had to be taken in the 2022 fiscal year as all other uniform reporting guidance was met for the 2022 audit. Anticipated Completion Date: October 2022. Contact Person: Jessica Davis, Chief Financial Officer

View Audit 26807

Corrective Action Plans

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