Corrective Action Plans

Finding 30497 (2022-001)

Material Weakness 2022

St. Vincent De Paul Society, District Council of Marin County

CA

Allowable Costs / Cost Principles Subrecipient Monitoring § 200.430

St. Vincent de Paul Society of Marin ? 822 B Street ? PO Box 150527 ? San Rafael, CA 94915 ? PHONE 415?454?3303 ? r.u 415-454?3406 ? v1s1r www.vinn Corrective Action Plan For the Year Ended September 31, 2022 Finding 2022-001 Corrective Action Plan: Management will continue to follow the revise...

St. Vincent de Paul Society of Marin ? 822 B Street ? PO Box 150527 ? San Rafael, CA 94915 ? PHONE 415?454?3303 ? r.u 415-454?3406 ? v1s1r www.vinn Corrective Action Plan For the Year Ended September 31, 2022 Finding 2022-001 Corrective Action Plan: Management will continue to follow the revised methodology that was implemented in July 2022 for allocating payroll costs to Federal awards such that payroll costs charged to Federal awards reflects the actual time incurred. The Society has notified the funding agency of the overbilling and accrued the overbilling amount as of September 30, 2022. Name of Responsible Person: Forest Thomas, Director of Finance Anticipated Completion Date: September 31, 2022

View Audit 26204

Finding 30452 (2022-002)

Significant Deficiency 2022

Family and Workforce Centers of America

MO

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

By way of background, on February 12, 2003, the MO Dept. of Higher Education and Workforce Development's (DHEWD) Office of Workforce Development (OWD) conducted a monitoring review of FWCA based on receipt of a complaint from the funder alleging fraud and information mismanagement. On March 23, 2023...

By way of background, on February 12, 2003, the MO Dept. of Higher Education and Workforce Development's (DHEWD) Office of Workforce Development (OWD) conducted a monitoring review of FWCA based on receipt of a complaint from the funder alleging fraud and information mismanagement. On March 23, 2023, the DHEWD and OWD released its findings report (Report) issuing no finding(s) of fraud against FWCA. The information management issues resulted from the funder restricting FWCA's access to the portal (MoJobs) in which the information is submitted. The DHEWD issued its "final" response to the funder August 2, 2023 and showed there were unresolved issues. In response to the release of the DHEWD's August 2, report, the funder has met with FWCA and requested more time from the DHEWD, to allow the funder to submit a more comprehensive and appropriate response disputing the report's findings and justifying the disallowed costs. As of the time of this writing, those efforts are ongoing. FWCA's Senior Vice President of Operations and Senior Vice President of Compliance have implemented additional policies and procedures to minimized any future information management, programmatic or supportive service issues.

View Audit 25563 Questioned Costs: $1

Finding 30449 (2022-001)

Material Weakness 2022

Battle Ground School District No. 119

WA

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Battle Ground School District No. 119 September 1, 2021 through August 31, 2022 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code ...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Battle Ground School District No. 119 September 1, 2021 through August 31, 2022 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs and restricted purpose requirements. Name, address, and telephone of District contact person: Michelle Scott, Chief Financial Officer P.O. Box 200 Battle Ground, WA 98604-0200 (360) 885-5311 Corrective action the auditee plans to take in response to the finding: (If the auditee does not concur with the finding, the auditee must list the reasons for disagreement). After confirming the District has met compliance of the federal grant requirements of allowable, necessary, and reasonable activities and supporting documentation, seek reimbursement of grant funding. Anticipated date to complete the corrective action: Immediately.

View Audit 24505 Questioned Costs: $1

Finding 30416 (2022-001)

None 2022

Nysarc, Inc. Nassau County Chapter

NY

Questioned Costs Allowable Costs / Cost Principles

Finding Number: 2022-001 Program: U.S. Department of Health and Human Services, Award Listing Number 93.498 Planned Corrective Action: Management will institute a process to have all parties involved in preparing, reviewing, submitting, and coding the allowable expenses based on the guidance prese...

Finding Number: 2022-001 Program: U.S. Department of Health and Human Services, Award Listing Number 93.498 Planned Corrective Action: Management will institute a process to have all parties involved in preparing, reviewing, submitting, and coding the allowable expenses based on the guidance presented by Health Resources and Services Administration. The Company will have reviewed the expenses in conjunction with the user guide to ensure all allowable expenses listed are correctly submitted for reimbursement based on the required guidance. Person(s) Responsible: Willard Derr, Chief Financial Officer Sylvester Naraine, Senior Director of Finance Jeff Rizzo, Controller

View Audit 25206 Questioned Costs: $1

Finding 30393 (2022-021)

Significant Deficiency 2022

State of North Dakota

ND

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303 § 200.344

Finding: 2022-021 Department of Human Services Response/Corrective Action Plan: The Department of Health and Human Services agrees with the recommendation. The Department will run reports from AWARE quarterly to identify any payments made from the system that were charged to the incorrect perio...

Finding: 2022-021 Department of Human Services Response/Corrective Action Plan: The Department of Health and Human Services agrees with the recommendation. The Department will run reports from AWARE quarterly to identify any payments made from the system that were charged to the incorrect period of performance. Contact Person: April Haring, Program Accountant for Vocational Rehabilitation Anticipated Completion Date: The Department began running the report in December 2022.

View Audit 36677 Questioned Costs: $1

Finding 30392 (2022-035)

Significant Deficiency 2022

State of North Dakota

ND

Reporting Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

Finding: 2022-035 OMB agrees with this finding. The expenditures referenced in this audit finding were incurred by agencies prior to the period in which the federal funds were included in the quarterly expenditure reports for the State and Local Fiscal Recovery Fund. Because OMB is responsible for t...

Finding: 2022-035 OMB agrees with this finding. The expenditures referenced in this audit finding were incurred by agencies prior to the period in which the federal funds were included in the quarterly expenditure reports for the State and Local Fiscal Recovery Fund. Because OMB is responsible for the state reporting under this program, it is necessary to maintain some level of control over these funds. Consequently, OMB manages the funds centrally and developed a process to reimburse agencies for their eligible expenditures once expenditures were incurred and agencies requested reimbursement. As a result, reimbursement from the state?s allocation of SLFRF moneys always occurs after the agency expenditure. Funds are included in the federal report for the period in which reimbursement from the SLFRF occurs. In some cases, this results in the agency expenditure occurring in a period prior to the period covered under the quarterly SLFRF report in which the reimbursement is reported. However, until reimbursement occurs, the expenditure is charged to a funding source other than SLFRF. All expenditures reimbursed through SLFRF are included in federal reports for the period in which the reimbursement occurred. The Office of Management and Budget does not feel a corrective action plan is necessary and plans to continue federal reporting based on the timing of reimbursed expenditures for the duration of the SLFRF reporting to ensure all expenditures of SFLRF funding are accurately included in reports covering the period of reimbursement. Contact Person: Joe Goplin, Director of State Financial Services Anticipated Completion Date: Not Applicable.

View Audit 36677

Finding 30357 (2022-001)

None 2022

Northeast (webutuck) Central School District

NY

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

AIS Documentation for Title I Students Condition: The District had fifteen students Title /folders which were lacking documentation to meet the District's Academic Intervention Service ("AIS") internal control plan to show and track the students ' progress. Cause: Some AIS of the teachers and staff...

AIS Documentation for Title I Students Condition: The District had fifteen students Title /folders which were lacking documentation to meet the District's Academic Intervention Service ("AIS") internal control plan to show and track the students ' progress. Cause: Some AIS of the teachers and staff were not good about printing the students' progress notes and putting the info in the students AIS folder to keep track of the students' progress. Corrective Action: AIS Student progress will be entered into RT/ Direct (electronic folder tracking system) on a quarterly basis by AIS providers. The information entered will be used to assess the students' progress and the need/or adjustments in academic interventions provided. In addition, reports from RT/ Direct will be utilized to ensure only Title eligible students are receiving the Federal assistance. Corrective Action Implemented by: The Corrective Action will be implemented by the Director of Curriculum, Instruction and Technology. Correction Action Implementation Date: The Corrective Action will implemented immediately, with notes being required in all AJS student. Files by the end of the third quarter of the 22-23 school year.

View Audit 35050

Finding 30356 (2022-002)

None 2022

City of Cheboygan

MI

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

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

Finding: 2022-002 ? Immaterial noncompliance ? Written policies required by the Uniform Grant Guidance Auditor Description of Condition and Effect: Although the City has processes in place to cover these areas, the City lacks formal written policies covering these areas. As a result of this condition, the City 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 33097

Finding 30339 (2022-002)

None 2022

Concord Hospital, Inc.

NH

Allowable Costs / Cost Principles Cash Management

Identifying Number 2022-002: Invoice Submitted in Duplication Criteria: Management was responsible for submitting accurate monthly reimbursement requests to the grantor for allowable costs incurred under the grant agreement. Condition: During compliance testing, it was determined that one invoice...

Identifying Number 2022-002: Invoice Submitted in Duplication Criteria: Management was responsible for submitting accurate monthly reimbursement requests to the grantor for allowable costs incurred under the grant agreement. Condition: During compliance testing, it was determined that one invoice totaling $229 was submitted for reimbursement under the grant twice, in error. Context: An invoice totaling $229 was incorrectly submitted for reimbursement under the grant. Cause: The process to prepare monthly reimbursement requests is manual and the invoice was submitted for reimbursement twice during the month of February 2022 in error. Effect: As a result, the System received $229 from the grantor for costs that were not supported. Recommendation: Management should notify and refund the grantor for the funds received in duplication. Management should also implement controls to ensure this error does not reoccur. Responsible Party: Scott Sloane, Chief Financial Officer Corrective Actions Taken or Planned: Management acknowledges the finding and will ensure controls are implemented to prevent this error from reoccurring. An amended report will be filed with the awarding agency, as applicable. Anticipated Completion Date: By July 31, 2023

View Audit 30271

Finding 30327 (2022-001)

Significant Deficiency 2022

Dana-Farber Cancer Institute, Inc. and Subsidiaries

MA

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

DANA-FARBER CANCER INSTITUTE, INC. AND SUBSIDIARIES Schedule of Findings and Questioned Costs Year ended September 30, 2022 Finding Number: 2022-001 Program Information: Provider Relief Fund Federal Agency: Department of Health and Human Services/National Institutes of Health Program Name: Provider ...

DANA-FARBER CANCER INSTITUTE, INC. AND SUBSIDIARIES Schedule of Findings and Questioned Costs Year ended September 30, 2022 Finding Number: 2022-001 Program Information: Provider Relief Fund Federal Agency: Department of Health and Human Services/National Institutes of Health Program Name: Provider Relief Fund Federal Award Year: October 1, 2021 through September 30, 2022 Federal Award Numbers: See accompanying Schedule of Expenditures of Federal Awards CFDA Numbers: See accompanying Schedule of Expenditures of Federal Awards Compliance requirements: Internal Controls for Provider Relief Fund (PRF) Reporting Criteria or Requirement PRF recipients that received one or more payments exceeding $10,000 in the aggregate during a Payment Received Period are required to report on several required data elements as part of the post-payment reporting process. Reporting must be completed and submitted to HRSA by the reporting dates specified by HRSA. Additionally, Title 45 U.S. Code of Federal Regulations Part 75 (45 CFR 75), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for HHS Awards, section Title 45 U.S. Code of Federal Regulations Part 75 (45 CFR 75), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for HHS Awards, section 03(a) states the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition Found, Including Perspective The dollar amount of expenses reported by management in the HRSA portal Period 2 submission ($5,947,568) was incorrect. Management entered the total dollar amounts of expenses for Periods 1 and 2 rather than just the Period 2 expenses that should have been reported in the Period 2 submission. The condition found results from a misinterpretation of the PRF Reporting Period 2 submission. In completing the PRF Reporting Period 2, the HRSA website automatically populated certain PRF Reporting Period 1 data into the HRSA Reporting Period 2 portal. Management interpreted this to mean that unreimbursed COVID expenses are to be reported on a cumulative basis in the PRF Reporting Period 2 and therefore overstated unreimbursed expenses for Period 1. Institute Response Dana-Farber Cancer Institute concurs with the findings and recommendations associated with the Internal Controls for PRF Reporting and will ensure each of the data elements reported to HRSA are accurate and result in amounts consistent with its underlying records. There was an error in PRF Reporting Period 2 due to a misinterpretation of the instructions, which resulted in the double counting of Period 1 expenses. When it was determined there was an error, Dana-Farber immediately contacted HRSA to request re-opening of the Period 2 report to revise the reported expenses. HRSA did not allow for the re-opening of the reporting period and maintained that the adjustment should be submitted during the Institute?s next reporting period. Corrective Plan: Dana-Farber Cancer Institute will make the adjustment in its next reporting period, Period 5, due by September 2023. The adjustment will net down Period 1 expenses and remedy the double counting issue. As the correct interpretation of the instructions is now known to Dana-Farber, the expenses will be reported to HRSA accurately and consistent with Dana-Farber records moving forward. Contact Person: Valeria Leite Director, Research Finance Dana-Farber Cancer Institute 450 Brookline Avenue Boston, MA 02215 Ph: 617-632-3753 Email: vleite@dfci.harvard.edu Melissa Chammas Senior Director of Financial Operations Dana-Farber Cancer Institute 450 Brookline Avenue, Boston, MA., 02215 Ph: 617-582-8311 Email: Melissa_Chammas@dfci.harvard.edu

View Audit 32970

Finding 30317 (2022-032)

Significant Deficiency 2022

State of North Dakota

ND

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

Finding: 2022-032 Department of Public Instruction Response/Corrective Action Plan: The NDDPI Agrees with the recommendation. When calculating 2023-2024 and future allocations, the NDDPI will ensure compliance with ESEA Section 2102(a)(1) and will not include Neglected and Delinquent facilitie...

Finding: 2022-032 Department of Public Instruction Response/Corrective Action Plan: The NDDPI Agrees with the recommendation. When calculating 2023-2024 and future allocations, the NDDPI will ensure compliance with ESEA Section 2102(a)(1) and will not include Neglected and Delinquent facilities in the allocation or equitable share processes. Additionally, the NDDPI will communicate the change in practices to impacted public school districts and Neglected and Delinquent facilities during spring/summer 2023. Contact Person Allocations: Jamie Mertz, Fiscal Management Director Correspondence: Ann Ellefson, Academic Support Director Anticipated Completion Date The process will be complete by July 1, 2023.

View Audit 36677 Questioned Costs: $1

Finding 30315 (2022-030)

Material Weakness 2022

State of North Dakota

ND

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

Finding: 2022-030 Department of Public Instruction Response/Corrective Action Plan: The Department of Public Instruction agrees with the finding. All pertinent information pertaining to the allocation of Title Program funds will be stored in a single location, both physical and electronic. Con...

Finding: 2022-030 Department of Public Instruction Response/Corrective Action Plan: The Department of Public Instruction agrees with the finding. All pertinent information pertaining to the allocation of Title Program funds will be stored in a single location, both physical and electronic. Contact Person Jamie Mertz, Fiscal Management Director Anticipated Completion Date March 1, 2023

View Audit 36677

Finding 30282 (2022-003)

Significant Deficiency 2022

Distilled Spirits Council of the United States, Inc.

DC

Allowable Costs / Cost Principles § 200.403

Finding 2022-003: Reportable Finding ? Disbursement Cutoff Description: The Distilled Spirits Council of the U.S. acknowledges the need to improve our processes regarding the recording and reconciliation of grant expenses. We are taking proactive steps to address this issue and ensure accurate track...

Finding 2022-003: Reportable Finding ? Disbursement Cutoff Description: The Distilled Spirits Council of the U.S. acknowledges the need to improve our processes regarding the recording and reconciliation of grant expenses. We are taking proactive steps to address this issue and ensure accurate tracking and reporting of grant spending. Our dedicated teams, including the international team and the finance team, will implement enhanced procedures to review, record, and reconcile grant disbursements. These measures include thorough reviews by our Controller, meticulous recordings by our Accounting Associate, and regular reconciliations between the international and finance teams to ensure invoices are recorded in the proper period when services are performed. Anticipated Completion Date: October 1, 2023 Responsible Contact Person: Name: Kyna Ricks Position: Controller Email: kyna.ricks@distilledspirits.org Phone: 202-682-8869

View Audit 30221

Finding 30277 (2022-001)

Significant Deficiency 2022

The Empowerment Program, Inc.

CO

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

Views of Responsible Officials and Planned Corrective Action: The accountant agrees that Empowerment used unacceptable sources of matching funds in the past and that Empowerment did not have a full understanding of both the reporting and the match percentage. Accounting has a full understanding of ...

Views of Responsible Officials and Planned Corrective Action: The accountant agrees that Empowerment used unacceptable sources of matching funds in the past and that Empowerment did not have a full understanding of both the reporting and the match percentage. Accounting has a full understanding of the appropriate matching sources as well as the match percentage. The accountant will maintain a separate spreadsheet with the grant budgets detail the funding that is used for the match for each period to include, source, quarterly amount and totaled to match each grant year funding, ensuring only eligible funds are reported to meet the matching requirement.

View Audit 36366

Finding 30245 (2022-001)

Significant Deficiency 2022

Shands Teaching Hospital and Clinics, INC and Subsidiaries

FL

Allowable Costs / Cost Principles Eligibility Cash Management

Federal Award Findings and Questioned Costs for the Year Ended June 30, 2022 Finding No. 2021-001 (Activities Allowed or Unallowed; Allowable Costs and Eligibility ? Significant Deficiency in Internal Control Over Compliance ? Uninsured Program) Information on the federal programs: Federal Grantor:...

Federal Award Findings and Questioned Costs for the Year Ended June 30, 2022 Finding No. 2021-001 (Activities Allowed or Unallowed; Allowable Costs and Eligibility ? Significant Deficiency in Internal Control Over Compliance ? Uninsured Program) Information on the federal programs: Federal Grantor: United States Department of Health and Human Services, Health Resources and Services Administration (HRSA) Assistance Listing No. ? 93.461, HRSA COVID-19 Claims Reimbursement for the Uninsured Program and the COVID-19 Coverage Assistance Fund Pass-Through Award Numbers: Not applicable Pass-Through Award Period of Performance: 07/01/2021 ? 06/30/2022 Views of responsible officials and planned corrective actions: Management will implement procedures to ensure the retention of documentation to support the application of internal controls over the process of identifying eligible patients and submitting claims for reimbursement under the COVID-19 Uninsured Program. Responsible Officials: Robert Thornton, Vice President of Finance, UF Health Shands Completion Date: July 31, 2022

View Audit 37070

Finding 30244 (2022-001)

Material Weakness 2022

Eisenhower Medical Center

CA

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

Corrective Action Plan Finding 2022-001 Provider Relief Fund (Assistance Listing #93.498) Activities Allowed or Unallowed and Allowable Costs At the beginning of the pandemic, Eisenhower Medical Center created a COVID-19 response team to evaluate the requirements for the COVID-19 funding received a...

Corrective Action Plan Finding 2022-001 Provider Relief Fund (Assistance Listing #93.498) Activities Allowed or Unallowed and Allowable Costs At the beginning of the pandemic, Eisenhower Medical Center created a COVID-19 response team to evaluate the requirements for the COVID-19 funding received and ensure the funds were only used for allowable purposes. The response team continuously monitored the FAQs and other guidance on the reporting requirements as they continued to evolve as additional funds were received. As part of the Uniform Guidance audit, Eisenhower Medical Center provided documentation of the Provider Relief Fund review process, including response team meeting agendas, email correspondence, as well as management sign-off on the lost revenue calculations and expenses submitted as part of the Provider Relief Fund Period 2 report. Through the audit testing, we were asked to provide copies of approval documents for some of the supply requisitions for expenses reported as part of the Provider Relief Fund period 2 report. The documents in question were paper approval forms for some of the supplies purchased in July through December of 2020. Historically these documents were only retained for two years and thus they were not available for the audit procedures. In November 2021, we implemented a new automated supply requisition process that is integrated with our financial software (Workday). This new implementation will help to correct this issue in the future with the ability to provide electronic documentation of date/time stamped approvals. In addition to the new requisition process we wanted to improve the process for documenting the review of the expenses and lost revenue to be reported in the Provider Relief Fund reports. To ensure our internal controls are documented to level necessary under current audit standards, Eisenhower has developed a review checklist to document the review and approval of supporting documentation of the revenue and expense information to be reported in the Provider Relief Fund reports. The checklist will be retained with our existing support of Provider Relief Fund federal expenditures. The new checklist had not been developed when the Provider Relief Fund Period 2 Report was submitted, and thus not used. The new checklist however, will be used for any future Provider Relief Fund Report submissions. Responsible Official: Melanie Long, VP Finance Anticipated Completion Date: March 31, 2023

View Audit 37711

Finding 30235 (2022-001)

Significant Deficiency 2022

City of Temecula

CA

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

Program: COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds Financial Assistance Listing Number: 21.027 Federal Agency: U.S. Department of Treasury Award Year: 2021 Grant Award Number: N/A Compliance Requirements: Reporting Type of Finding: Instance of Noncompliance, Significant Deficien...

Program: COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds Financial Assistance Listing Number: 21.027 Federal Agency: U.S. Department of Treasury Award Year: 2021 Grant Award Number: N/A Compliance Requirements: Reporting Type of Finding: Instance of Noncompliance, Significant Deficiency in Internal Control over Compliance Management?s Response: We concur. Views of Responsible Officials and Corrective Action: With the final rule and final SLFRF compliance and reporting guidance now in place, the City has implemented policies and procedures to ensure the reporting requirements is met. Name of Responsible Person: Jennifer Hennessey, Director of Finance Projected Implementation Date: April 30, 2023

View Audit 31818

Finding 30233 (2022-003)

Material Weakness 2022

Panama Buena Vista Union School District

CA

Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles

Corrective Action Plan and Views of Responsible Officials The District strives to maintain adequate and accurate inventory records for assets and services purchased with all funds, regardless of source. Staff works hard to ensure that inventory records are regularly updated to reflect when and to wh...

Corrective Action Plan and Views of Responsible Officials The District strives to maintain adequate and accurate inventory records for assets and services purchased with all funds, regardless of source. Staff works hard to ensure that inventory records are regularly updated to reflect when and to whom all purchased items and services are provided, reflecting compliance with all program requirements. For the fiscal year under review, the District prioritized providing students and staff with technology needed to meet the otherwise unmet connectivity needs of students and school staff during the COVID-19 pandemic and recognizes the need for improved inventory tracking practices by all staff. The District believes that ECF Program support was not used to fund more than one connected device and more than one Wi-Fi hotspot per student or school staff member during the COVID-19 emergency period.

View Audit 31815

Finding 30189 (2022-002)

None 2022

Michael Fields Agricultural Institute, Inc.

WI

Questioned Costs Allowable Costs / Cost Principles § 200.403 § 200.405

Submit indirect cost rate and support the cost through tracking and allocating administrative costs/overhead for each grant, which O'Leary & Anick can support for Michael Fields Agricultural Institute. Contact person: Shannah Schmitt, MFAI, and Kevin O'Leary, O'Leary & Anick. Anticipated date of com...

Submit indirect cost rate and support the cost through tracking and allocating administrative costs/overhead for each grant, which O'Leary & Anick can support for Michael Fields Agricultural Institute. Contact person: Shannah Schmitt, MFAI, and Kevin O'Leary, O'Leary & Anick. Anticipated date of completion: December 2023.

View Audit 35974 Questioned Costs: $1

Finding 30187 (2022-003)

Significant Deficiency 2022

New Mexico Community Development Loan Fund, Inc.

NM

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

Condition: During our testing, we noted the Loan Fund did not comply with the period of performance requirements. We noted during out testing over allowable costs that 3 of the 45 tested payroll disbursements were for a pay period before the start of the period of performance. Recommendation: We rec...

Condition: During our testing, we noted the Loan Fund did not comply with the period of performance requirements. We noted during out testing over allowable costs that 3 of the 45 tested payroll disbursements were for a pay period before the start of the period of performance. Recommendation: We recommend that the Loan Fund reviews the period of performance for grants when applying expenditures to the grant. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Management accepts this finding and has made efforts to review and update our policies and procedures to prevent future noncompliance with federal cost principals and period of performance requirements. Name(s) of the contact person(s) responsible for corrective action: Conchie Searle, CFO Planned completion date for corrective action plan: May 2023

View Audit 34715 Questioned Costs: $1

Finding 30177 (2022-005)

Material Weakness 2022

Rosebud Sioux Tribe

SD

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

2022-005 - INTERNAL CONTROLS OVER COMPLIANCE AND COMPLIANCE OVER ALLOWABLE COSTS/ALLOWABLE ACTIVITIES - EXPENDITURES; RESPONSE: management agrees with the finding and has taken steps to address processes and implement procedures to ensure all transactions are properly approved.; Responsible Official...

2022-005 - INTERNAL CONTROLS OVER COMPLIANCE AND COMPLIANCE OVER ALLOWABLE COSTS/ALLOWABLE ACTIVITIES - EXPENDITURES; RESPONSE: management agrees with the finding and has taken steps to address processes and implement procedures to ensure all transactions are properly approved.; Responsible Official: Program Monitors, Finance manager, CFO, and Treasurer.

View Audit 24429

Finding 30174 (2022-006)

Material Weakness 2022

Rosebud Sioux Tribe

SD

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

2022-006 - INTERNAL CONTROL OVER COMPLIANCE AND COMPLIANCE OVER ALLOWABLE COSTS/ALLOWABLE ACTIVITIES - PAYROLL; RESPONSE: Management agrees with the finding and has implemented process and approval processes regarding timesheets. This is a repeat finding from previous audit and addressed with the un...

2022-006 - INTERNAL CONTROL OVER COMPLIANCE AND COMPLIANCE OVER ALLOWABLE COSTS/ALLOWABLE ACTIVITIES - PAYROLL; RESPONSE: Management agrees with the finding and has implemented process and approval processes regarding timesheets. This is a repeat finding from previous audit and addressed with the understanding that this finding would also come up in our 22 Audit.; Responsible Official: Christine Crow Eagele, Payroll Manager.

View Audit 24429

Finding 30161 (2022-003)

Material Weakness 2022

Mountain Valley School District Re-1

CO

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.302

Finding 2022-003:COVID-19 Education Stabilization Fund, CFDA 84.425U U.S. Department of Education Passed through the Colorado Department of Education Compliance Requirements: Activities Allowed and Unallowed, Allowable Costs/Cost Principles Grant No.: 4414 Type of Finding: Internal Control O...

Finding 2022-003:COVID-19 Education Stabilization Fund, CFDA 84.425U U.S. Department of Education Passed through the Colorado Department of Education Compliance Requirements: Activities Allowed and Unallowed, Allowable Costs/Cost Principles Grant No.: 4414 Type of Finding: Internal Control Over Compliance (material weakness) and Compliance (material noncompliance) Recommendation: The District should strengthen its internal controls with adopted policies and procedures to include a review of reimbursement requests to ensure indirect costs are allowable and adequate source documentation is maintained for federally-funded activities. Action Taken: Adequate documentation will be maintained to support the calculations of the indirect costs and any other costs associated with ESSER funding. If the U.S. Department of Education has questions regarding this plan, please call the responsible party listed below. Sincerely yours, Jeff Bollinger Superintendent Mountain Valley School District RE-1 Lisa DuPont Co-Business Manager Mountain Valley School District RE-1 Rebecca Quintana Co-Business Manager Mountain Valley School District RE-1

View Audit 38111 Questioned Costs: $1

Finding 30151 (2022-003)

Significant Deficiency 2022

Goodwill Industries of Michiana Inc.

IN

Allowable Costs / Cost Principles

CORRECTIVE ACTION PLAN July 20, 2023 Goodwill Industries of Michiana, Inc. respectfully submits the following corrective action plan for the year ended 2022. Audit Period: Year Ended December 31, 2022 SIGNIFICANT DEFICIENCY FINDING ? FEDERAL AWARDS 2022-003 ALLOWABLE COSTS Out of a sample of ...

CORRECTIVE ACTION PLAN July 20, 2023 Goodwill Industries of Michiana, Inc. respectfully submits the following corrective action plan for the year ended 2022. Audit Period: Year Ended December 31, 2022 SIGNIFICANT DEFICIENCY FINDING ? FEDERAL AWARDS 2022-003 ALLOWABLE COSTS Out of a sample of 25 timecards, 3 were lacking evidence of approval. The 3 timecards that were not approved were all for the same hourly employee charged to the grant each pay period. All of the employee?s wages pertained to federal grant activities. Recommendation: Management should implement a review process to ensure all employee timecards with time charged to federal grants are approved. Action Taken: The payroll administrator has implemented a process to run and review the weekly payroll approval report and follow up with all supervisors for any missing timecard approvals prior to submitting payroll for payment. Additionally, a complete review of timecards going back to January 1, 2023 will be conducted for all Federal Award programs and any missing approvals will be reviewed with the supervisor to ensure the time charged to the federal grant was proper. Contact Person: Karman Eash, CFO keash@goodwill-ni.org Effective Date: July 1, 2023

View Audit 31028

Finding 30147 (2022-002)

Significant Deficiency 2022

Goodwill Industries of Michiana Inc.

IN

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

CORRECTIVE ACTION PLAN July 20, 2023 Goodwill Industries of Michiana, Inc. respectfully submits the following corrective action plan for the year ended 2022. Audit Period: Year Ended December 31, 2022 SIGNIFICANT DEFICIENCY FINDING ? FEDERAL AWARDS 2022-002 ALLOWABLE COSTS The payroll allocat...

CORRECTIVE ACTION PLAN July 20, 2023 Goodwill Industries of Michiana, Inc. respectfully submits the following corrective action plan for the year ended 2022. Audit Period: Year Ended December 31, 2022 SIGNIFICANT DEFICIENCY FINDING ? FEDERAL AWARDS 2022-002 ALLOWABLE COSTS The payroll allocation that determines costs charged to the federal grant was not updated in time for the payroll system to adjust costs charged to the grant for the corresponding payroll periods. Recommendation: Management should implement a review process to ensure payroll is accurately allocationed to the grant for reimbursement. Action Taken: The payroll process including timing of various steps has been reviewed with the payroll team and steps have been implemented to ensure allocations are entered prior to the system automatically freezing all changes for processing. In the event allocation adjustments are not completed timely, a step has been added to reset the frozen payroll file so that all allocations are properly included. Additionally, after payroll is processed, a secondary review will be conducted to ensure allocations were posted properly and adjustments will be made timely, if needed. Allocations are also reviewed during the month-end invoice creation process, providing a third review. Finally, a complete review of allocations going back to January 1, 2023 will be conducted for all Federal Award programs and any variances will be adjusted and communicated to grantors as deemed necessary. Contact Person: Karman Eash, CFO keash@goodwill-ni.org Effective Date: July 1, 2023

View Audit 31028 Questioned Costs: $1

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