Corrective Action Plans

Finding 61453 (2022-003)

Material Weakness 2022

WA

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

Finding ref number: 2022-003 Finding caption: The District overcharged indirect costs to the program and did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Paula Bailey, Executive Director of Business ...

Finding ref number: 2022-003 Finding caption: The District overcharged indirect costs to the program and did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Paula Bailey, Executive Director of Business Services P.O. Box 8 Silverdale, WA 98383 (360) 662-1650 Corrective action the auditee plans to take in response to the finding: To ensure correct indirect rate charges, the District will create a grant tracking sheet that will list all information needed to fill in the SEFA. The Grant tracking sheet will include: ? Grant Title ? Grant year ? Grant number ? Grant amount ? ALN number ? Granting agency ? Federal agency name ? Approved Indirect Rate In order to ensure compliance of wage rate requirements the district will ensure: 1. Weekly collection and review of Certified Payroll Reports (CPRs) with compliance statements for all active projects will be incorporated into the Capital Projects accounts payable process. 2. The CPRs collected will be accessible to all Capital Project staff members in electronic format as well as a newly created control document verifying the date of review and reviewer of each CPR submitted. 3. Requests for CPRs will be made to all contractors or subcontracts missing reports through the period for which work has been performed. 4. Monthly invoices and pay applications will not be processed until CPRs for the billing period are collected and reviewed. 5. CPR procedures will be included in the Pre-Construction Meeting Agenda for all projects with emphasis given to weekly CPR submittals. 6. Contracts will be reviewed to ensure applicable laws and regulations are included. 7. Ongoing contracts will be amended to include required federal language as required by Title 29 CFR, Section 5.5 Anticipated date to complete the corrective action: 8/31/2023

View Audit 56807 Questioned Costs: $1

Finding 61451 (2022-002)

Material Weakness 2022

Central Kitsap School District No. 401

WA

Subrecipient Monitoring Internal Control / Segregation of Duties Equipment & Real Property Management

Finding ref number: 2022-002 Finding caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Paula Bailey, Executive Director of Business Services P.O. Box 8 Silverdale, WA 98383 (360)...

Finding ref number: 2022-002 Finding caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Paula Bailey, Executive Director of Business Services P.O. Box 8 Silverdale, WA 98383 (360) 662-1650 Corrective action the auditee plans to take in response to the finding: In order to ensure compliance of wage rate requirements the district will ensure: 1. Weekly collection and review of Certified Payroll Reports (CPRs) with compliance statements for all active projects will be incorporated into the Capital Projects accounts payable process. 2. The CPRs collected will be accessible to all Capital Project staff members in electronic format as well as a newly created control document verifying the date of review and reviewer of each CPR submitted. 3. Requests for CPRs will be made to all contractors or subcontracts missing reports through the period for which work has been performed. 4. Monthly invoices and pay applications will not be processed until CPRs for the billing period are collected and reviewed. 5. CPR procedures will be included in the Pre-Construction Meeting Agenda for all projects with emphasis given to weekly CPR submittals. 6. Contracts will be reviewed to ensure applicable laws and regulations are included. 7. Ongoing contracts will be amended to include required federal language as required by Title 29 CFR, Section 5.5 Anticipated date to complete the corrective action: 8/31/2023

View Audit 56807

Finding 61448 (2022-003)

None 2022

United Way of St. Joseph County, Inc.

IN

Allowable Costs / Cost Principles

Recommendations: The auditor recommends that the Organization?s Accounting Policies Manual be revised to include all applicable references to Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards and to adop...

Recommendations: The auditor recommends that the Organization?s Accounting Policies Manual be revised to include all applicable references to Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards and to adopt all applicable policies contained in the CFR. Action Taken: We will have management attend the Uniform Guidance Spring 2023 Webinar Series through Federal Grants Training. This special webinar series will explain recent changes as well as the major grants management rules that must be followed. United Way will adopt written policies for Federal Award Administration.

View Audit 54350

Finding 61447 (2022-002)

Material Weakness 2022

United Way of St. Joseph County, Inc.

IN

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

Recommendations: The auditor recommends that management obtain knowledge of federal award administration requirements, including preparation of the schedule of expenditures of federal awards, through taking educational courses on the Uniform Guidance. Action Taken: We will have management attend the...

Recommendations: The auditor recommends that management obtain knowledge of federal award administration requirements, including preparation of the schedule of expenditures of federal awards, through taking educational courses on the Uniform Guidance. Action Taken: We will have management attend the Uniform Guidance Spring 2023 Webinar Series through Federal Grants Training. This special webinar series will explain recent changes as well as the major grants management rules that must be followed.

View Audit 54350

Finding 61446 (2022-001)

Material Weakness 2022

United Way of St. Joseph County, Inc.

IN

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Recommendations: The auditor recommends that management obtain knowledge of Federal Award Administration requirements through taking educational courses on the Uniform Guidance. Action Taken: We will have management attend the Uniform Guidance Spring 2023 Webinar Series through Federal Grants Traini...

Recommendations: The auditor recommends that management obtain knowledge of Federal Award Administration requirements through taking educational courses on the Uniform Guidance. Action Taken: We will have management attend the Uniform Guidance Spring 2023 Webinar Series through Federal Grants Training. This special webinar series will explain recent changes as well as the major grants management rules that must be followed.

View Audit 54350

Finding 61419 (2022-001)

None 2022

North Muskegon Public Schools

MI

School Nutrition Programs Procurement, Suspension & Debarment Subrecipient Monitoring

Finding 2022-001: Child Nutrition Cluster Resource Management Recommendation: The School District should develop and complete a spend-down plan to ensure it reduces its Food Service Fund net cash resources below the maximum allowable amount. Action Taken: The School District will develop proced...

Finding 2022-001: Child Nutrition Cluster Resource Management Recommendation: The School District should develop and complete a spend-down plan to ensure it reduces its Food Service Fund net cash resources below the maximum allowable amount. Action Taken: The School District will develop procedures to ensure net cash resources are below the maximum allowable amount. Responsible Person and Anticipated Completion Date: School Business Manager, June 2023 If the Michigan Department of Education has questions regarding this plan, please call Mark Mesbergen at (231) 719-4102.

View Audit 57146

Finding 61414 (2022-001)

Significant Deficiency 2022

Pine Bush Central School District

NY

Allowable Costs / Cost Principles

FINDINGS - FEDERAL AWARD PROGRAM AUDITS U.S. DEPARTMENT OF EDUCATION Finding: 2022-001: Title I, Part A & Title I, SINI (84.010) Recommendation: We recommend that the District have proper internal controls in place to ensure that the employees working in the grants are certifying their actual percen...

FINDINGS - FEDERAL AWARD PROGRAM AUDITS U.S. DEPARTMENT OF EDUCATION Finding: 2022-001: Title I, Part A & Title I, SINI (84.010) Recommendation: We recommend that the District have proper internal controls in place to ensure that the employees working in the grants are certifying their actual percent of time and effort that is being spent working in the federal award program. Monthly certifications should be completed ifless than 100% oftime is being worked in the federal award program or semiannually if 100% of time is being spent. Corrective Action Plan: The District will implement a system of internal controls to ensure that all certifications are completed in accordance with the percentage of time worked (ie. Monthly or semiannually) and that they are completed timely. Additionally, the District will ensure that time being charged to the grant agrees to actual time spent working in the grant for each employee. Anticipated Completion Date: Currently in process with a final expected date of October 31,2022,

View Audit 57047

Finding 61327 (2022-004)

Material Weakness 2022

Family Guidance Centers, Inc.

IL

Questioned Costs Allowable Costs / Cost Principles Reporting § 200.403

Finding Number: 2022-004 Condition: The billing procedures review process did not ensure charges to federal awards were incurred prior to billing the grantor. Planned Corrective Action: Management understands the importance of incurring costs that are charged to federal awards. Management will foll...

Finding Number: 2022-004 Condition: The billing procedures review process did not ensure charges to federal awards were incurred prior to billing the grantor. Planned Corrective Action: Management understands the importance of incurring costs that are charged to federal awards. Management will follow its existing policy to ensure that expenditures charged to grants accurately reflect the costs incurred. In addition, management will return the overage amount to the awarding agency no later than July 31, 2023. Contact person responsible for corrective action: James D. Hagestad Anticipated Completion Date: July 31, 2023

View Audit 56710 Questioned Costs: $1

Finding 61325 (2022-001)

Significant Deficiency 2022

Project Amistad

TX

Questioned Costs Subrecipient Monitoring Eligibility

Management's views: When Amistad was notified by the City of El Paso about the error in January of 2022, management immediately started addressing the concern and made various steps to ensure solutions and best practices were being implemented. The auditor has a copy of the timeline and all steps th...

Management's views: When Amistad was notified by the City of El Paso about the error in January of 2022, management immediately started addressing the concern and made various steps to ensure solutions and best practices were being implemented. The auditor has a copy of the timeline and all steps that were taken. Amistad was able to recover $876,464, from all utility companies, the City approved the revisions to the application, and there was no negative impact to the agency. Amistad pledged to assist all customers that were impacted. Proposed corrective action: In regard to the corrective action plan, the process to address the issue started in January of 2022. A detailed timeline and corrective action plan were provided to SBNG. Amistad made several changes immediately such as identify ing and separating homeowners from renters, modified the application, added the Eligibility Verification Checklist and included a section for the Supervisor to review. Based on the feedback from the Audit, Amistad will continue to improve the process of reviewing new grant contracts so we can identify gray areas of compliance from the very beginning. For each new grant, management will make sure experienced members of the staff will evaluate the design of the program's procedures before the program rolls out. Also, for eligibility screening, we will continue to have a dual review of participant files to assist with identifying inconsistencies on the application. The $1,386.92 that was identified as an exception has been identified as ERA II funds. The City of El Paso has approved Amistad to use the $1,386.92, for the utility assistance program to assist renters. Anticipated correction date: As stated earlier, the corrective action plan started in January of 2022. Staff have received multiple trainings and will continue to receive trainings regarding best practices and contracts, along with implementation of programs. The recommendations that the auditor has provided have already been in process and will continue to be addressed through training and quality assurance checks. In regard to the one exception noted, the City of El Paso has approved Amistad to use the $ 1,386.92, for the utility assistance program to assist renters during FY2023. Responsible Official: Andrea Ramirez, Chief Executive Officer.

View Audit 56706 Questioned Costs: $1

Finding 61322 (2022-002)

None 2022

Missaukee County

MI

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Cash Management

Finding: 2022-002 ? Immaterial noncompliance ? Written policies required by the Uniform Grant Guidance Auditor Description of Condition and Effect: Although the County has processes in place to cover these areas, the County lacks formal written policies covering these areas. As a result of this con...

Finding: 2022-002 ? Immaterial noncompliance ? Written policies required by the Uniform Grant Guidance Auditor Description of Condition and Effect: Although the County has processes in place to cover these areas, the County lacks formal written policies covering these areas. As a result of this condition, the County did not fully comply with the Uniform Guidance applicable to the above noted grants. Auditor Recommendation: We recommend that the City ensures these policies are updated to conform with the Uniform Guidance as soon as practical, but no later than the end of fiscal year 2023. Corrective Action: We agree with the finding and will develop and implement written procedures required for federal awards.

View Audit 54614

Finding 61309 (2022-001)

Significant Deficiency 2022

Trinity Village, Inc.

AR

Allowable Costs / Cost Principles

Views of responsible officials and planned corrective actions: The Organization agrees with the finding and will adopt the recommendation. All invoices will be reviewed by either the Executive Director or the Long-Term Care Administrator before payment is made.

View Audit 52170

Finding 61303 (2022-002)

Significant Deficiency 2022

The Home for Little Wanderers

MA

Questioned Costs Allowable Costs / Cost Principles Cash Management

Views of Responsible Officials and Planned Corrective Action Management has engaged a 3rd party to review, recommend and implement improvements to the current billing and month end closing processes. This will include improved documented processes and procedures along with the needed training to b...

Views of Responsible Officials and Planned Corrective Action Management has engaged a 3rd party to review, recommend and implement improvements to the current billing and month end closing processes. This will include improved documented processes and procedures along with the needed training to be effectively implemented and continued. Responsible Official: Michael Nowlan, Interim EVP/CFO

View Audit 49907 Questioned Costs: $1

Finding 61122 (2022-003)

Significant Deficiency 2022

City of Las Vegas

NV

Allowable Costs / Cost Principles Cash Management Reporting

Finding 2022-003: Internal Controls Over Financial and Performance Reporting ? Significant Deficiency Management Response and Planned Corrective Action This finding relates to the absence of a signature and date indicating a management review before submission for reimbursement as evidence of an int...

Finding 2022-003: Internal Controls Over Financial and Performance Reporting ? Significant Deficiency Management Response and Planned Corrective Action This finding relates to the absence of a signature and date indicating a management review before submission for reimbursement as evidence of an internal control. Management concurs that there was no signature and date reviewed for submissions related to the Disaster Grants ? Public Assistance program. Management will implement a process where all submissions to federal agencies will be signed and dated prior to submission as an indication of internal control over the approval process.

View Audit 49725

Finding 61102 (2022-031)

Material Weakness 2022

State of New Hampshire

NH

Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

View of Responsible Officials We concur. The Department has contracted with Myers & Stauffer (M&S) to conduct the periodic audits of all three of its Managed Care plans for State Plan Rate Year 2020. We anticipate the audits will be completed by August 2023. Anticipated Completion Date: September ...

View of Responsible Officials We concur. The Department has contracted with Myers & Stauffer (M&S) to conduct the periodic audits of all three of its Managed Care plans for State Plan Rate Year 2020. We anticipate the audits will be completed by August 2023. Anticipated Completion Date: September 2023 Contact Person: Shirley Iacopino

View Audit 49723

Finding 61101 (2022-030)

Material Weakness 2022

State of New Hampshire

NH

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness

View of Responsible Officials We concur and have developed a corrective action plan in conjunction with Conduent. See attached plan. The SOC report will include auditing the change management of the quarterly NCCI edit checks. The auditing firm will also update the control objective 5 activities t...

View of Responsible Officials We concur and have developed a corrective action plan in conjunction with Conduent. See attached plan. The SOC report will include auditing the change management of the quarterly NCCI edit checks. The auditing firm will also update the control objective 5 activities to include a population of claims specifically with NCCI edits. Anticipated Completion Date: The completed 6/30/2023 SOC report. Contact Person: Roger Boissonneau, MMIS Director

View Audit 49723

Finding 61100 (2022-029)

Significant Deficiency 2022

State of New Hampshire

NH

Eligibility Matching / Level of Effort / Earmarking Subrecipient Monitoring

View of Responsible Officials 1. We concur. The Provider enrollment unit (PEU) is currently working on revalidations not completed and have a plan to deposition those providers while ensuring minimal disruption to member services and protecting limited provider networks disciplines such as the ment...

View of Responsible Officials 1. We concur. The Provider enrollment unit (PEU) is currently working on revalidations not completed and have a plan to deposition those providers while ensuring minimal disruption to member services and protecting limited provider networks disciplines such as the mental health network. I, the PEU administrator have been conducting biweekly meetings with Conduent and our business systems analyst to develop a plan and a systematic approach to revalidate all providers in the future. I am currently drafting a policy and procedure memo that will outline the new process for revalidations so that revalidations will be timely and complete in the future. Once the new process is implemented, I intend to review revalidations with Conduent at our biweekly provider enrollment meetings to ensure the revalidation process is conducted in a timely fashion and the implemented process for revalidations is working in that all revalidations are performed timely. As for the past due revalidations, the PEU anticipates all past due provider revalidations, prior to the PHE, to be either completed or be terminated by the beginning of March 2023. 2. We partially agree. The attestation signed in 2012 does not have an expiration and there is no Federal regulation or State law that requires this to be renewed, however, based on the finding last year, the Office of Medicaid Services did a new attestation in 2022. The 2022 attestation also does not have an end date and is not required to be renewed at any time. The attestation ends when the agreement is terminated by either parties. Anticipated Completion Date: March 2023 Contact Person: Stephanie Aulis

View Audit 49723

Finding 61081 (2022-020)

Significant Deficiency 2022

State of New Hampshire

NH

Questioned Costs Allowable Costs / Cost Principles Special Tests & Provisions

View of Responsible Officials Condition A We concur. The department received the notice of non-cooperation on 9/14/21 and did not enter the non-cooperation until 9/29/21, which was beyond the 10-day time frame. The case should have then been confirmed to impose the sanction on or before 9/24/21....

View of Responsible Officials Condition A We concur. The department received the notice of non-cooperation on 9/14/21 and did not enter the non-cooperation until 9/29/21, which was beyond the 10-day time frame. The case should have then been confirmed to impose the sanction on or before 9/24/21. This resulted in the client being over issued by approximately $222.37. Condition B We concur. The sanction for non-cooperation with Child Support was entered in error as Child Support did not issue a non-compliance. This resulted in the client being under issued by approximately $446.50 Follow-up We will be informing all supervisors of the specific errors found during the audit. We will also require supervisors to include these topics at their next staff meeting. In addition, individual emails will be sent to the staff involved with the errors and provide guidance. Anticipated Completion Date: N/A Contact Person: Karyl Provost

View Audit 49723 Questioned Costs: $1

Finding 61075 (2022-019)

Significant Deficiency 2022

State of New Hampshire

NH

Allowable Costs / Cost Principles Reporting Significant Deficiency

View of Responsible Officials We concur. The Department has been reviewing and second reviewing all required monthly financial reports and maintaining documentation since January 2022. We believe this current control in place allows us to remain in compliance with all requirements. Anticipated C...

View of Responsible Officials We concur. The Department has been reviewing and second reviewing all required monthly financial reports and maintaining documentation since January 2022. We believe this current control in place allows us to remain in compliance with all requirements. Anticipated Completion Date: March 2, 2023 Contact Person: Shelley Swanson, DPHS Finance Director

View Audit 49723

Finding 60720 (2022-001)

Significant Deficiency 2022

George C. Wallace Community College - Dothan

AL

Allowable Costs / Cost Principles § 200.303

Item 2022-001 ? Reporting Contact person: Marc Nicholas, Dean of Business Affairs Management?s Response ? The College will strengthen the controls in place to provide assurance that proper review and approval of reports? accuracy and completeness is obtained on required grant reports prior to submis...

Item 2022-001 ? Reporting Contact person: Marc Nicholas, Dean of Business Affairs Management?s Response ? The College will strengthen the controls in place to provide assurance that proper review and approval of reports? accuracy and completeness is obtained on required grant reports prior to submission to the grantor. The Dean of Business Affairs will be responsible for this corrective action and anticipates completion of corrective action will be taken before 1/31/23.

View Audit 50163

Finding 60719 (2022-001)

Significant Deficiency 2022

Chicago Charter School Foundation

IL

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

The corrective action for Finding 2022-001 is below: Due to employee turnover at the end of Fiscal Year 2022, the process of ensuring revenue being matched with expenses required additional attention. Going forward, the Financial Controller will monitor expenses to ensure recording in the proper per...

The corrective action for Finding 2022-001 is below: Due to employee turnover at the end of Fiscal Year 2022, the process of ensuring revenue being matched with expenses required additional attention. Going forward, the Financial Controller will monitor expenses to ensure recording in the proper period via periodic spot checks of general ledger recording, quarterly balance sheet reviews, and increased communication with department leaders. In addition, the process for grants is under review to ensure a more timely claims request and reimbursement to avoid last minute purchases.

View Audit 49334 Questioned Costs: $1

Finding 60648 (2022-001)

Material Weakness 2022

Covenant Healthcare System and Subsidiaries

MI

Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness

Finding Number: 2022-001 Condition: Covenant HealthCare's controls in place for reporting submissions did not identify that guidelines were not followed related to the inclusion of expenses that had previously been reimbursed. Planned Corrective Action: Covenant Healthcare will implement additional ...

Finding Number: 2022-001 Condition: Covenant HealthCare's controls in place for reporting submissions did not identify that guidelines were not followed related to the inclusion of expenses that had previously been reimbursed. Planned Corrective Action: Covenant Healthcare will implement additional layers of expense review prior to submission to ensure that reports are submitted within the established guidelines. Contact person responsible for corrective action: Andrew Young, Corporate Controller Anticipated Completion Date: 3/31/2023

View Audit 56347

Finding 60647 (2022-005)

Material Weakness 2022

Housing Authority of the City of Newton, Kansas

KS

HUD Housing Programs Internal Control / Segregation of Duties Allowable Costs / Cost Principles

Management?s Response: We agree with the following findings. Finding 2022 ? 005 NHA has hired a Front Desk staff member to conduct the routine task of the front desk. Over the next several months this staff member will be trained to take over additional duties to provide the agency with better i...

Management?s Response: We agree with the following findings. Finding 2022 ? 005 NHA has hired a Front Desk staff member to conduct the routine task of the front desk. Over the next several months this staff member will be trained to take over additional duties to provide the agency with better internal controls. As an Agency we will continue to more forward towards better internal controls by creating checklist, spreadsheets, and policies to assure the work being processed here at Newton Housing Authority is complete and accurate.

View Audit 54671

Finding 60634 (2022-007)

Material Weakness 2022

Great Plains Food Bank

ND

Allowable Costs / Cost Principles

Finding 2022-007 U.S. Department of Agriculture CFDA # 10.565, 10.568 Food Distribution Cluster Finding Summary: As part of the audit done by Eide Bailly LLP, multiple payroll allocation errors to programs were identified. ...

Finding 2022-007 U.S. Department of Agriculture CFDA # 10.565, 10.568 Food Distribution Cluster Finding Summary: As part of the audit done by Eide Bailly LLP, multiple payroll allocation errors to programs were identified. Responsible Individuals: Melissa Sobolik, CEO, David Stachon, CFO Corrective Action Plan: Effective April 2022, GPFB has outsourced payroll to PRO Resources and begun new processes to better document payroll allocations and mid- year changes. This outsourcing along with a more robust review process done by new staff will result in correct payroll going forward. Anticipated Completion Date: Completed

View Audit 56189

Finding 60632 (2022-005)

Significant Deficiency 2022

Great Plains Food Bank

ND

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

Finding 2022-005 U.S. Department of Agriculture CFDA # 10.565, 10.568, 10.569 Food Distribution Cluster Finding Summary: As part of the audit done by Eide Bailly LLP, a lack of internal controls were identified in eligibility determinations for the CSFP and Emergency Food Assistance Programs. Two...

Finding 2022-005 U.S. Department of Agriculture CFDA # 10.565, 10.568, 10.569 Food Distribution Cluster Finding Summary: As part of the audit done by Eide Bailly LLP, a lack of internal controls were identified in eligibility determinations for the CSFP and Emergency Food Assistance Programs. Two tested samples did not have the proper documentation. Responsible Individuals: Melissa Sobolik, CEO, David Stachon, CFO Corrective Action Plan: The GPFB will ensure all documents for TEFAP and CSFP programs have proper signatures by necessary parties going forward. This will be done as paperwork is completed and retained in the file. Anticipated Completion Date: March, 2023

View Audit 56189

Finding 60631 (2022-004)

Significant Deficiency 2022

Great Plains Food Bank

ND

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Finding 2022-004 U.S. Department of Agriculture CFDA # 10.565, 10.568 Food Distribution Cluster Finding Summary: A lack of internal controls allowed four expense transactions to be allocated to federal programs that did not meet the requirements to be allowable within the grant. Responsible Indi...

Finding 2022-004 U.S. Department of Agriculture CFDA # 10.565, 10.568 Food Distribution Cluster Finding Summary: A lack of internal controls allowed four expense transactions to be allocated to federal programs that did not meet the requirements to be allowable within the grant. Responsible Individuals: Melissa Sobolik, CEO David Stachon, CFO Corrective Action Plan: Accounting staff continue to refine procedures to ensure accurate compliance for both allowable expenses and proper allocation of expenses. All allocated expense accounts will be reviewed before any allocation is made to prevent any unallowable expenses from being allocated. Anticipated Completion Date: On going

View Audit 56189

Corrective Action Plans

Filters