Corrective Action Plans

Finding 51412 (2022-002)

Significant Deficiency 2022

CA

Questioned Costs Allowable Costs / Cost Principles

Corrective Action Plan and Views of Responsible Officials The District will implement procedures to ensure that indirect costs charged to all federal programs are reviewed to ensure excess indirect costs are not charged.

View Audit 48194 Questioned Costs: $1

Finding 51408 (2022-005)

Material Weakness 2022

Ramsey County

MN

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

Finding Number: 2022-005 Finding Title: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Program: 21.023 COVID-19 ? Emergency Rental Assistance Program Name of Contact Person Responsible for Corrective Action: Tara Bach, Director Operational Support Services Corrective Action Plan...

Finding Number: 2022-005 Finding Title: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Program: 21.023 COVID-19 ? Emergency Rental Assistance Program Name of Contact Person Responsible for Corrective Action: Tara Bach, Director Operational Support Services Corrective Action Planned: ? The County will request supporting documentation, including general ledger report and/or bank statements and client list, to verify that advance payment have been spent before dispersing additional advance payments to subrecipient. ? Make sure extra time is given when moving expenses between grants to ensure that nothing gets moved twice. Anticipated Completion Date: The process used for this change has been implemented effective June 15, 2023.

View Audit 51214 Questioned Costs: $1

Finding 51405 (2022-004)

Material Weakness 2022

Ramsey County

MN

Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management

Finding Number: 2022-004 Finding Title: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Program: 14.231 Emergency Solutions Grant Program Name of Contact Person Responsible for Corrective Action: George Hardgrove, EGCI Service Team Controller Corrective Action Planned: Ramsey Cou...

Finding Number: 2022-004 Finding Title: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Program: 14.231 Emergency Solutions Grant Program Name of Contact Person Responsible for Corrective Action: George Hardgrove, EGCI Service Team Controller Corrective Action Planned: Ramsey County had exceptions for 6 of 40 transactions tested. The exceptions noted were for a lack of receipt copies and not having the proper payroll reports attached. We agree with the lack of receipt copies. For payroll, we felt the payroll reports provided were adequate to determine the appropriate labor cost. The receipt issue came to about 2.5% of the $5.5M that was expended under this award in 2022 while the payroll documentation was about 7% of this amount. Nonetheless, we will create and use a check list to ensure we have the proper receipt copies and payroll reports for each subrecipient invoice we approve. We will also work on clarifying the required payroll reports with our grantors. Anticipated Completion Date: December 31, 2023.

View Audit 51214

Finding 51398 (2022-001)

Material Weakness 2022

Suburban Mobility Authority for Regional Transportation

MI

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.403

Finding Type - Material weakness and material noncompliance with laws and regulations Condition ? The Authority disbursed a portion of its CARES Act funds to community partners; however, many of those partners offer only Section 5310 service for seniors and individuals with disabilities. Section 531...

Finding Type - Material weakness and material noncompliance with laws and regulations Condition ? The Authority disbursed a portion of its CARES Act funds to community partners; however, many of those partners offer only Section 5310 service for seniors and individuals with disabilities. Section 5310 program expenses are not allowable under the CARES Act. Identification of How Questioned Costs Were Computed ? Questioned costs represent the total amount of CARES Act funds passed through to community partners. Context - During the fiscal year, SMART passed through $1,146,291 to 35 community partners. Cause and Effect - The CARES Act award was new to SMART in fiscal year 2020. SMART's other federal awards have existed for many years and SMART is very familiar with their requirements and allowable uses. SMART sought to share the new award with its community partners but was not aware that most of them did not have expenditures allowable under the CARES Act until the matter was identified during SMART's most recent triennial review. Recommendation - When new awards are received, we recommend SMART thoroughly analyze the compliance requirements, including the allowable uses. Views of Responsible Officials and Corrective Action Plan ? SMART management is aware of the issue and has been diligently working with our FTA regional office to correct the issue. While certain community partner expenses were not eligible under CARES, they are certainly eligible under CRRSA and ARPA funding grants. We are in the process of finalizing a plan, with the FTA, where all community partner relief funding will be reprogramed under the CRRSA and ARPA grants. This correction plan, once finalized, will result in no reduction of federal relief funding to SMART or any of our community partners. Given extraordinary circumstances and expedited nature of the CARES funding, we do not believe that this issue will be a significant risk for future grant funding, however SMART has modified our grant policy manual to ensure a more thorough review of eligible expenses for subrecipients. Contact person responsible for corrective action: Ryan Byrne, CFO Anticipated Completion Date: 12/31/2022

View Audit 49229 Questioned Costs: $1

Finding 51382 (2022-004)

Material Weakness 2022

Alliance Public Schools

NE

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

Finding 2022-004: Compliance with Davis Bacon Act and Lack of Documentation on Expenditures of Federal Awards the District's internal control system was not designed to monitor the requirements of the Davis Bacon Act, specifically the prevailing wage requirements, for federal expenditures of the Ele...

Finding 2022-004: Compliance with Davis Bacon Act and Lack of Documentation on Expenditures of Federal Awards the District's internal control system was not designed to monitor the requirements of the Davis Bacon Act, specifically the prevailing wage requirements, for federal expenditures of the Elementary and Secondary School Emergency Relief Funds (ESSERII). The District will obtain the documentation to support the prevailing wage requirements when subject to the Davis Bacon Act and ensure that all expenditures of federal awards have proper documentation to support the expenditure of federal awards.

View Audit 47798

Finding 51334 (2022-002)

Significant Deficiency 2022

North Mississippi Health Services, Inc.

MS

Allowable Costs / Cost Principles Cash Management Reporting § 200.303

See Corrective Action Plan for chart/table

View Audit 53146

Finding 51325 (2022-002)

None 2022

Harmony Community Development Corporation, Inc.

TX

Questioned Costs Allowable Costs / Cost Principles Eligibility

Lack of Documentation to Prove Eligibility Planned Corrective Action: The steps taken were a thorough review of the current documentation process. During the process specific areas were shown where the documentation was missing. A revised (SOP) standard operating procedure was developed that ensur...

Lack of Documentation to Prove Eligibility Planned Corrective Action: The steps taken were a thorough review of the current documentation process. During the process specific areas were shown where the documentation was missing. A revised (SOP) standard operating procedure was developed that ensured staff reviewed and verified all the necessary information was collected. Part of the new SOP was how to properly store them and retrieve them in a secondary place outside of the internal housing portal. Training is ongoing as the staff has changed in recent weeks. The process will be regularly reviewed to ensure that the SOP is being followed and identify any new gaps that may emerge. Regular internal audits will also be followed to ensure that documentation is being correctly collected and stored. Person Responsible for Corrective Action Plan: Ayn Llopis, Finance Director Anticipated Date of Completion: June 1, 2023 and ongoing internal audits quarterly

View Audit 51090 Questioned Costs: $1

Finding 51302 (2022-001)

Significant Deficiency 2022

Crusaders Central Clinic Association D/b/a Crusader Community Health

IL

Questioned Costs Allowable Costs / Cost Principles Reporting

Date: January 9, 2023 Fiscal year End Date: June 30, 2022 Subject: Provider Relief Funds Responsible Official: Luis Delgado, VP of Finance at Crusaders Central Clinic Association d/b/a Crusader Community Health Planned Corrective Actions: Management has evaluated the condition of the finding and re...

Date: January 9, 2023 Fiscal year End Date: June 30, 2022 Subject: Provider Relief Funds Responsible Official: Luis Delgado, VP of Finance at Crusaders Central Clinic Association d/b/a Crusader Community Health Planned Corrective Actions: Management has evaluated the condition of the finding and reviewed whether any funds need to be repaid. It has been determined that even if the original report was free of errors, lost revenues would have been sufficient to keep the entire award amount with no necessary repayment of funds. Going forward for subsequent reporting periods related to the Provider Relief Funds, management will report all revenue as required by current guidance. Furthermore, Management has worked with HRSA to amend the report in question and believes all necessary steps have been completed to correct the misreporting. As a result of these actions, Management believes this matter to be closed.

View Audit 43672 Questioned Costs: $1

Finding 51301 (2022-001)

Significant Deficiency 2022

Carson Tahoe Health System

NV

Allowable Costs / Cost Principles Reporting Significant Deficiency

Provider Relief Fund 93.498 Recommendation: CLA recommends the Health System perform review procedures over expenses in a timely manner, so expenses are not in non-compliance, being recorded in the incorrect categories. Explanation of disagreement with audit finding: There is no disagreement with th...

Provider Relief Fund 93.498 Recommendation: CLA recommends the Health System perform review procedures over expenses in a timely manner, so expenses are not in non-compliance, being recorded in the incorrect categories. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Health System will resubmit the applicable report to HRSA with the correct eligible expenditures during the next open reporting window. Name(s) of the contact person(s) responsible for corrective action: Katie Kucera and Stefanie Stieber Planned completion date for corrective action plan: March 31, 2024

View Audit 41232

Finding 51264 (2022-003)

Significant Deficiency 2022

Longwood Central School District

NY

Allowable Costs / Cost Principles § 200.303 § 200.430

2022-003. Allowable Costs/Costs Principles United States Department of Education, passed-through New York State Department of Education: Special Education Cluster Special Education Grants to States ALN: 84.027A Special Education Grants to States: IDEA 611 ARP Allocations ALN: 84.027X Special Educati...

2022-003. Allowable Costs/Costs Principles United States Department of Education, passed-through New York State Department of Education: Special Education Cluster Special Education Grants to States ALN: 84.027A Special Education Grants to States: IDEA 611 ARP Allocations ALN: 84.027X Special Education Preschool Grants ALN: 84.173A Special Education Preschool Grants: IDEA 619 ARP Allocations ALN: 84.173X Education Stabilization Fund (ESF) COVID-19: Governor?s Emergency Education Relief (GEER) Fund ALN: 84.425C COVID-19: Elementary and Secondary School Emergency Relief (ESSER) Fund ALN: 84.425D COVID-19: American Rescue Plan ? Elementary and Secondary School Emergency Relief (ARP ESSER) Fund ALN: 84.425U Condition: Subpart E, 2 CFR ?200.430 of the Uniform Guidance requires that charges to ?federal awards for salaries and wages must be based on records that accurately reflect the work performed.? The documentation should support the distribution of the employee?s compensation among specific activities if the employee works on more than one federal award, or a federal award and non-federal award. The preparation of personnel activity reports (PARs) or periodic certifications or the equivalent is the most effective way to comply with this requirement. During the current year, the District failed to prepare periodic certification equivalents correctly, to comply with Subpart E, 2 CFR ?200.430. - 13 - Planned Corrective Action: The Deputy Treasurer, Treasurer, and Payroll Supervisor will develop procedures to ensure that the Payroll Office obtains the necessary documentation to certify that salaries and wages were charged to the appropriate grants. Responsible Contact Person: Dr. Rodney Asse - Assistant Superintendent for Business Riverhead Central School District 814 Harrison Avenue - Riverhead, New York, 11901 Anticipated Completion Date: June 30, 2023

View Audit 44022

Finding 51263 (2022-001)

Significant Deficiency 2022

Longwood Central School District

NY

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

2022-001. Internal Control Over Compliance United States Department of Education, passed-through New York State Department of Education: Special Education Cluster Special Education Grants to States ALN: 84.027A Special Education Grants to States: IDEA 611 ARP Allocations ALN: 84.027X Special Educati...

2022-001. Internal Control Over Compliance United States Department of Education, passed-through New York State Department of Education: Special Education Cluster Special Education Grants to States ALN: 84.027A Special Education Grants to States: IDEA 611 ARP Allocations ALN: 84.027X Special Education Preschool Grants ALN: 84.173A Special Education Preschool Grants: IDEA 619 ARP Allocations ALN: 84.173X Education Stabilization Fund (ESF) COVID-19: Governor?s Emergency Education Relief (GEER) Fund ALN: 84.425C COVID-19: Elementary and Secondary School Emergency Relief (ESSER) Fund ALN: 84.425D COVID-19: American Rescue Plan ? Elementary and Secondary School Emergency Relief (ARP ESSER) Fund ALN: 84.425U Condition: The District has not updated its existing policies and written procedures to conform to Uniform Guidance requirements. Planned Corrective Action: The District will update its existing policies and written procedures to conform to Uniform Guidance requirements. Responsible Contact Person: Dr. Rodney Asse - Assistant Superintendent for Business Riverhead Central School District 814 Harrison Avenue - Riverhead, New York, 11901 Anticipated Completion Date: The District adopted a Federal Funds Procedural Manual on January 24, 2023.

View Audit 44022

Finding 51257 (2022-001)

Material Weakness 2022

Housing Authority of Owensboro

KY

HUD Housing Programs Allowable Costs / Cost Principles Material Weakness

Finding 2022-001 ? Accounting Controls ? Internal Controls over Financial Statement Preparation CFDA 14.850 & 14.871 ? Noncompliance and Material Weakness Corrective Action Plan: 1) The Finance Manager has completed the audit adjustments to transfer the cash balance from the fiscal year ending FY 2...

Finding 2022-001 ? Accounting Controls ? Internal Controls over Financial Statement Preparation CFDA 14.850 & 14.871 ? Noncompliance and Material Weakness Corrective Action Plan: 1) The Finance Manager has completed the audit adjustments to transfer the cash balance from the fiscal year ending FY 21 and has transferred the funds from the General Fund bank account to INC bank account. The Finance Manager will also begin clearing the intercompany accounts on a quarterly basis to decrease the complexity of account analysis and to keep the accounts from perpetually increasing. 2) The Finance Manager will review the retirement allocation percentages to see if they are accurately distributed. 3) The Finance Manager will not post any accrual reversals until after the completion of the audit to ensure the integrity of the accounts payable year end accrual entry. 4) The Finance Manager will ensure the fee accountant is well versed on the TAR HAP Authorities and their purpose within TAR. 5) The Finance Manager was aware of this issue, and it was previously addressed and corrected in October 2022. Anticipated Completion Date: 3/8/2023 Responsible Staff: Kim Sampson, Finance Manager Shauna Boom, Executive Director

View Audit 47338

Finding 51244 (2022-027)

Significant Deficiency 2022

State of Delaware

DE

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.430

Reference Number: 2022-027 Prior Year Finding: 2021-025 Federal Agency: U.S. Department of Health and Human Services State Department Name: Department of Health and Social Services State Division Name: Division of Substance Abuse and Mental Health Federal Program: Block Grants for Prevention and Tre...

Reference Number: 2022-027 Prior Year Finding: 2021-025 Federal Agency: U.S. Department of Health and Human Services State Department Name: Department of Health and Social Services State Division Name: Division of Substance Abuse and Mental Health Federal Program: Block Grants for Prevention and Treatment of Substance Abuse, COVID-19 - Block Grants for Prevention and Treatment of Substance Abuse Assistance Listing Number: 93.959 Award Number and Year: B08TI083060 (10/1/2019 ? 9/30/2021), B08TI083488 (10/1/2020 ? 9/30/2022) Compliance Requirement: Allowable Cost/Cost Principles ? Time and Effort Reporting Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Recommendation: The Division should reevaluate its current process, implement proper controls, and perform additional training over time and effort reporting. The Division should not seek federal reimbursement unless it can substantiate that the time and effort was dedicated to the federal program. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Division will reevaluate its current process, implement proper controls, and perform additional training over time and effort reporting. The Division will not seek federal reimbursement unless it can substantiate that the time and effort was dedicated to the federal program. Name(s) of the contact person(s) responsible for corrective action: Mequoria Bowden, Chief of Administration, Office of the Secretary Administration Planned completion date for corrective action plan: October 31, 2023

View Audit 43524 Questioned Costs: $1

Finding 51226 (2022-018)

Material Weakness 2022

State of Delaware

DE

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303 § 200.308 § 200.309 § 200.403

Reference Number: 2022-018 Prior Year Finding: 2021-014 Federal Agency: U.S. Department of Health and Human Services State Department Name: Department of Health and Social Services State Division Name: Division of Medicaid and Medical Assistance Federal Program: Children?s Health Insurance Program (...

Reference Number: 2022-018 Prior Year Finding: 2021-014 Federal Agency: U.S. Department of Health and Human Services State Department Name: Department of Health and Social Services State Division Name: Division of Medicaid and Medical Assistance Federal Program: Children?s Health Insurance Program (CHIP) Assistance Listing Number: 93.767 Award Number and Year: 2205DE5021 (10/1/2021 ? 9/30/2023) Compliance Requirement: Period of Performance Type of Finding: Material Weakness in Internal Control over Compliance, Material Noncompliance Recommendation: The Division should review and enhance internal controls and procedures to ensure that it charges expenditures to the program that are incurred within an award?s allowable period of performance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: DMMA will review reported expenditures based on the date of the federal draw to ensure that the expenditures occured within the period reported. Name(s) of the contact person(s) responsible for corrective action: Unkyong Goldie Planned completion date for corrective action plan: September 30, 2023

View Audit 43524 Questioned Costs: $1

Finding 51222 (2022-015)

None 2022

State of Delaware

DE

Questioned Costs Allowable Costs / Cost Principles Reporting § 200.303 § 200.430

Reference Number: 2022-015 Prior Year Finding: No Federal Agency: U.S. Department of Health and Human Services State Department Name: Department of Health and Social Services State Division Name: Division of Social Services Federal Program: Temporary Assistance for Needy Families Assistance Listing ...

Reference Number: 2022-015 Prior Year Finding: No Federal Agency: U.S. Department of Health and Human Services State Department Name: Department of Health and Social Services State Division Name: Division of Social Services Federal Program: Temporary Assistance for Needy Families Assistance Listing Number: 93.558 Award Number and Year: 20210DETANF (10/1/2019 ? 9/30/2025), 2222DETANF (10/1/2021 ? 9/30/2026) Compliance Requirement: Allowable Cost/Cost Principles ? Time and Effort Reporting Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Recommendation: The Division should reevaluate its current process, implement proper controls, and perform additional training over time and effort reporting. The Division should not seek federal reimbursement unless it can substantiate that the time and effort was dedicated to the federal program. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Division of Social Services (DSS) will review and strengthen its internal controls in regard to time and effort reporting to ensure it can substantiate all reimbursements from federal programs. The following specific actions will be taken to improve the current process. ? Reconcile actual costs to budgeted distributions ? Conduct semi-annual reconciliations of Semi-Annual Certification forms and quarterly reconciliations of T&E forms with budgeted distributions. ? Reconcile Personnel Summary with Earning Distribution Page. ? Implement internal controls for Time and Effort Reporting. ? Confirm that T&E information submitted is accurate and reconciled. ? Provide training for T&E certification. Name(s) of the contact person(s) responsible for corrective action: Victor Ting ? DSS Chief of Administration Joanne Sunga ? DSS Social Service Chief Administrator Planned completion date for corrective action plan: September 30, 2023

View Audit 43524 Questioned Costs: $1

Finding 51217 (2022-012)

Significant Deficiency 2022

State of Delaware

DE

Allowable Costs / Cost Principles § 200.303 § 200.430

Reference Number: 2022-012 Prior Year Finding: 2021-010 Federal Agency: U.S. Department of Health and Human Services State Department Name: Department of Health and Social Services State Division Name: Division of Public Health Federal Program: COVID-19 ? Epidemiology and Laboratory Capacity for Inf...

Reference Number: 2022-012 Prior Year Finding: 2021-010 Federal Agency: U.S. Department of Health and Human Services State Department Name: Department of Health and Social Services State Division Name: Division of Public Health Federal Program: COVID-19 ? Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Assistance Listing Number: 93.323 Award Number and Year: NU50CK000497 (8/1/2019 ? 7/31/2024) Compliance Requirement: Allowable Cost/Cost Principles ? Time and Effort Reporting Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Recommendation: The Division should reevaluate its current process, implement proper controls, and perform additional training over time and effort reporting. The Division should not seek federal reimbursement unless it can substantiate that the time and effort was dedicated to the federal program. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: To strengthen its process, the Division of Public Health?s Laboratory (DPHL) will revise its Standard Operating Procedure (SOP) to add First State Financials (FSF) payroll reconciliation as the primary method of time tracking validation. DPHL had been using historic Division organizational charts to manually reconcile monthly payroll charges, which was inefficient. Having access to the FSF payroll records for the entire period allows us to search for staff charged improperly and resolve issues quickly. Name(s) of the contact person(s) responsible for corrective action: Wes Holleger, Laboratory Deputy Director, Division of Public Health Planned completion date for corrective action plan: June 30, 2023.

View Audit 43524

Finding 51185 (2022-003)

Significant Deficiency 2022

Wisconsin Association of Free and Charitable Clinics, Inc.

WI

Allowable Costs / Cost Principles Subrecipient Monitoring Significant Deficiency

WISCONSIN ASSOCIATION OF FREE AND CHARITABLE CLINICS, INC. CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2022 "See Corrective Action Plan for chart/table"

View Audit 42598

Finding 51125 (2022-002)

Significant Deficiency 2022

Kennesaw State University Research and Service Foundation, Inc.

GA

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

Audit Finding Number: 2022-002 Auditee?s Response: The Foundation concurs with Finding 2022-002 Corrective Action Plan: Sponsored Programs is in the process of implementing a new software system (Maximus) allowing for systematic Time and Effort (TE) tracking rather than manual. Time and Effort repor...

Audit Finding Number: 2022-002 Auditee?s Response: The Foundation concurs with Finding 2022-002 Corrective Action Plan: Sponsored Programs is in the process of implementing a new software system (Maximus) allowing for systematic Time and Effort (TE) tracking rather than manual. Time and Effort reports will be generated in the Maximus system which will allow for completion tracking and reminder alerts to all parties. Implementation related to the corrective action plan in the prior year had been delayed due to the company?s schedule but is currently on track for completion by the anticipated completion date. Concurrently, Grants Accounting will serve in a support role verifying all TE certification forms have been received based off the list generated by Sponsored Programs/Maximus. SponProg and Grants Accounting have already met to generate an ongoing schedule for future TE cycles to ensure timely processing and collection. Grants Accounting management will meet with Kennesaw State University?s payroll department and the auditors to review available reporting options for TE charges based on pay periods. One of the missing certifications were for an award noted as a prize. Three were for a program where the TE form was provided, but the responsible person did not sign. While the services recorded to the grant were appropriate, management will refund the amounts associated with missing certifications to the respective grants. Anticipated Completion Date: Maximus Go Live is scheduled for July 2023 pending any further implementation delays. KSU is currently in the data testing phase with the Maximus implementation team. Schedule for future cycles has already been developed and implemented as of March 2023. The review of payroll reports will work in conjunction with the implementation of Maximus. Responsible Person, Title: Renita Wiley, Director of Sponsored Programs / Rob Bridges, Director of Grants Accounting Approved: Rob Bridges Date: 3/31/2023

View Audit 41338 Questioned Costs: $1

Finding 51120 (2022-004)

None 2022

Carroll Community School District

IA

Questioned Costs School Nutrition Programs Allowable Costs / Cost Principles

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.

View Audit 48081 Questioned Costs: $1

Finding 51057 (2022-001)

Significant Deficiency 2022

Gresham-Barlow School District 10jt

OR

Allowable Costs / Cost Principles Significant Deficiency Internal Control / Segregation of Duties

The District?s Indirect costs worksheet to determine allowable costs had an error in the calculation. The District has addressed the cause of the error and future amounts should calculate correctly.

View Audit 41523

Finding 51055 (2022-102)

Significant Deficiency 2022

Greater Phoenix Urban League INC

AZ

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

Responsible Individual: William Bridgeman, George Dean Corrective Action Plan: Greater Phoenix Urban League didn?t agree with the recommendation reference in the monitoring report produced by the grantee?s monitoring contractor ?The Pun Group? The entire $69,980 of consultant cost was supported by i...

Responsible Individual: William Bridgeman, George Dean Corrective Action Plan: Greater Phoenix Urban League didn?t agree with the recommendation reference in the monitoring report produced by the grantee?s monitoring contractor ?The Pun Group? The entire $69,980 of consultant cost was supported by invoices detailing the hours/cost charged to Head Start ($46.107) and Central Office ($23,873) by billing cycle. Each invoice was reviewed and approved by the President/CEO prior to payment. The invoices submitted were based upon ?actual? time and effort? and not on an ?allocation methodology. A check in the amount of $46,107 was submitted to the City of Phoenix reimbursing the grantee to resolve the issue. Anticipated Completion Date: February 23, 2023

View Audit 48064 Questioned Costs: $1

Finding 51054 (2022-101)

Significant Deficiency 2022

Greater Phoenix Urban League INC

AZ

Questioned Costs Allowable Costs / Cost Principles

Finding 2022-101 Responsible Individual: William Bridgeman, Natalie Alvarez Corrective Action Plan: Greater Phoenix Urban League (Delegate Agency) will collaborate with the City of Phoenix (Grantee) in evaluating year-to-date cumulative in-kind match on a quarterly basis to ensure the year- to- date...

Finding 2022-101 Responsible Individual: William Bridgeman, Natalie Alvarez Corrective Action Plan: Greater Phoenix Urban League (Delegate Agency) will collaborate with the City of Phoenix (Grantee) in evaluating year-to-date cumulative in-kind match on a quarterly basis to ensure the year- to- date is tracking at a level to meet the required 20% match based upon the anticipated actual funding. At the end of each quarter, if Greater Phoenix Urban League determines that it will be unable to meet the required match on an annualized basis the delegate agency will utilize the projected analysis year-to-date forecast. The Greater Phoenix Urban League will notify the grantee in writing requesting a review of anticipated revenue and develop an action plan to meet the 20% match or request a waiver following the Head Start Performance Standards Guidelines. Anticipated Completion Date: Ongoing throughout the contract period on an annualized basis. June 30, 2023

View Audit 48064 Questioned Costs: $1

Finding 51036 (2022-003)

Significant Deficiency 2022

West Deptford Board of Education

NJ

Allowable Costs / Cost Principles

Finding No. 2022-003 Information on the Federal Program U.S. Department of Treasury ? Coronavirus State and Local Fiscal Recovery Fund (SLFRF) (Assistance Listing Number 21.027) (FAIN ? SLFRFDOE1SES) -7/1/21 ? 6/30/22 Passed through N.J. Department of Education as Additional or Compensatory Special ...

Finding No. 2022-003 Information on the Federal Program U.S. Department of Treasury ? Coronavirus State and Local Fiscal Recovery Fund (SLFRF) (Assistance Listing Number 21.027) (FAIN ? SLFRFDOE1SES) -7/1/21 ? 6/30/22 Passed through N.J. Department of Education as Additional or Compensatory Special Education and Related Services (ACSERS) Condition - The School District did not make adjustments to the initial cost estimates for ACSERS; therefore, the School District was reimbursed more costs than were actually incurred. Recommendation - The School District develop and implement internal control procedures to ensure only allowable costs are reported to grantor agency when seeking reimbursements. Method of Implementation - The School District shall allow an internal control procedure that completes a verification of a report prior to submission. This will allow a third party verification of the submitted report. Person Responsible - Child Study Team Director / School Business Administrator. Planned Date of Completion - Immediate. See Corrective Action Plan for full chart/table

View Audit 43178

Finding 51019 (2022-002)

Material Weakness 2022

Two Rivers Regional Council of Public Officials

IL

Allowable Costs / Cost Principles

Corrective Action Plan The Finance Director has implemented policy through the 2022 term of reviewing all funds at least once a quarter and all major funds once a month. The Finance Director will review any outstanding funds with balances and complete closing of funds. Anticipated Completion Date 1s...

Corrective Action Plan The Finance Director has implemented policy through the 2022 term of reviewing all funds at least once a quarter and all major funds once a month. The Finance Director will review any outstanding funds with balances and complete closing of funds. Anticipated Completion Date 1st Quarter 2023 Responsible Parties Jeremy Oshner, Executive Director Mike Muehl, Finance Director 107 North 3rd Quincy, IL 62301 (217) 224-8171

View Audit 51685

Finding 50981 (2022-003)

Significant Deficiency 2022

Union County

NC

Questioned Costs Allowable Costs / Cost Principles Cash Management

Responsible Parties: Michelle Lancaster, Deputy County Manager / Human Services Director Beverly Liles, Finance Director ...

Responsible Parties: Michelle Lancaster, Deputy County Manager / Human Services Director Beverly Liles, Finance Director Finding 2022-003, Significant Deficiency and Nonmaterial Noncompliance - Special Test and Provisions See Corrective Action Plan for chart / table.

View Audit 45126 Questioned Costs: $1

Corrective Action Plans

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