Corrective Action Plans

Finding 23000 (2022-001)

None 2022

ME

Allowable Costs / Cost Principles

Management?s Response/Corrective Action Plan: The School Department has had turnover in positions that have had oversight and direct involvement in this process. In some cases, the established process was followed as constructed; however, in others, gaps in coverage are clearly exposed. The School D...

Management?s Response/Corrective Action Plan: The School Department has had turnover in positions that have had oversight and direct involvement in this process. In some cases, the established process was followed as constructed; however, in others, gaps in coverage are clearly exposed. The School Department agrees that the management of important documents has been inconsistent. In the future, the School Department will be assigning the management of these documents to positions where turnover is less likely to occur and a more consistent process is maintained.

View Audit 25698

Finding 22999 (2022-002)

None 2022

City of South Portland, Maine

ME

Allowable Costs / Cost Principles

Management?s Response/Corrective Action Plan: The School Department has had turnover in positions that have had oversight and direct involvement in this process. In some cases, the established process was followed as constructed; however, in others, gaps in coverage are clearly exposed. The School D...

Management?s Response/Corrective Action Plan: The School Department has had turnover in positions that have had oversight and direct involvement in this process. In some cases, the established process was followed as constructed; however, in others, gaps in coverage are clearly exposed. The School Department agrees that the management of important documents has been inconsistent. In the future, the School Department will be assigning the management of these documents to positions where turnover is less likely to occur and a more consistent process is maintained.

View Audit 25698

Finding 22987 (2022-006)

Material Weakness 2022

Metro Technology Center

OK

Allowable Costs / Cost Principles § 200.430

Federally funded employees will have their timecards regularly evaluated to ensure amounts charged to federal programs are substantiated.

View Audit 18559

Finding 22979 (2022-004)

Material Weakness 2022

Cass County

IN

Allowable Costs / Cost Principles Material Weakness Period of Performance § 200.1 § 200.303

FINDING 2022-004 Contact Person Responsible for Corrective Action: Cheryl Alcorn, County Auditor Contact Phone Number: 574-753-7700 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Auditor and Commissioner will work together to ensure Project and Expe...

FINDING 2022-004 Contact Person Responsible for Corrective Action: Cheryl Alcorn, County Auditor Contact Phone Number: 574-753-7700 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Auditor and Commissioner will work together to ensure Project and Expenditure Amounts are properly reported to the Department of Treasury. The corrective plan of action will include the guidance of financial advisors to ensure reporting to be complete and accurate. Anticipated Completion Date: Corrective action plan will start immediately.

View Audit 23016

Finding 22970 (2022-004)

Material Weakness 2022

North Central Local School District

OH

Allowable Costs / Cost Principles § 200.403

Finding Number: 2022-004 Planned Corrective Action: Management will review expenditures allocated to grant funds for allowability. The District is able to provide expenditures for these funds that were determined to be unallowable. Anticipated Completion Date: 06/30/23 Responsible Contact Perso...

Finding Number: 2022-004 Planned Corrective Action: Management will review expenditures allocated to grant funds for allowability. The District is able to provide expenditures for these funds that were determined to be unallowable. Anticipated Completion Date: 06/30/23 Responsible Contact Person: Eric Smeltzer, CFO/Treasurer

View Audit 23015

Finding 22901 (2022-001)

None 2022

Northern Counties Health Care, Inc.

VT

Allowable Costs / Cost Principles Reporting

Finding Number: 2022-001 Condition Found: For the Period 1 PRF Reporting Portal submission filed in September 2021, the Organization selected Option 2 to report the lost revenues. However, as a entity with a March 31 fiscal year end, the Organization's fiscal year 2020 and 2021 board approved budge...

Finding Number: 2022-001 Condition Found: For the Period 1 PRF Reporting Portal submission filed in September 2021, the Organization selected Option 2 to report the lost revenues. However, as a entity with a March 31 fiscal year end, the Organization's fiscal year 2020 and 2021 board approved budgets, which were approved prior to March 27, 2020, did not cover the second quarter in 2021 (April 1, 2021 to June 30, 2021) which was part of the required reporting. As a result, the Organization should have selected Option 3 to report lost revenues. This was determined to be a clerical error in reporting the methodology used to report lost revenue for Period 1. Individual(s) Responsible for Corrective Action: Angela Neil, CFO Corrective Action Planned: HRSA confirmed the filings are cumulative and any adjustments required to be made to the reporting will be incorporated when the Phase 4 and ARP Rural Distribution are reported on in 2023. We will review the most recent FAQs and reporting guidance available prior to filing. Anticipated Completion Date: January, 2023

View Audit 22445

Finding 22765 (2022-003)

Material Weakness 2022

Saint Anne Institute

NY

Questioned Costs Allowable Costs / Cost Principles Material Weakness

Finding Number 2022-003 (Material Weakness - ASSISTANCE LISTING #93.623) Department of Health and Human Services ACTF-Albany County Family and Youth Services Bureau Grant number 90CY7287-02-00 Grant period 9/30/2021 through 9/29/2022 Condition: The Institute allocated greater payroll costs for pro...

Finding Number 2022-003 (Material Weakness - ASSISTANCE LISTING #93.623) Department of Health and Human Services ACTF-Albany County Family and Youth Services Bureau Grant number 90CY7287-02-00 Grant period 9/30/2021 through 9/29/2022 Condition: The Institute allocated greater payroll costs for program personnel than had been specified in the funding agreement. Criteria: Allocated costs should not be greater than allowed under the funding agreement. Cause: Due to turnover and other priorities, the allocation of payroll costs was not properly monitored. Effect: The Institute was not in compliance with the allocation limits required within this program. Context: A haphazardly selected sample of 25 program payroll selections totaling $15,292 was selected for audit from a population totaling $151,786 of program payroll-related costs. The test found 11 selections were not in compliance with payroll costs allocated to an extent greater than allowed in the funding agreement. The known questioned costs related to this issue totaled approximately $3,700. Recommendation: Management should implement a system and internal control process to ensure proper allocation of program costs. Management?s Response: Policies and procedures have been established to properly meet the recommendation.

View Audit 18380 Questioned Costs: $1

Finding 22748 (2022-001)

Significant Deficiency 2022

Show Low Unified School District No. 10

AZ

Questioned Costs Allowable Costs / Cost Principles School Nutrition Programs § 200.430

Findings and Questioned Costs Related to Federal Awards Finding Number: 2022-001 Program Name/Assistance Listing Title: Child Nutrition Cluster Assistance Listing Numbers: 10.559 Contact Person: Venessa Beecroft, Business Manager Anticipated Completion Date: June 30, 2023 Planned Corrective Action: ...

Findings and Questioned Costs Related to Federal Awards Finding Number: 2022-001 Program Name/Assistance Listing Title: Child Nutrition Cluster Assistance Listing Numbers: 10.559 Contact Person: Venessa Beecroft, Business Manager Anticipated Completion Date: June 30, 2023 Planned Corrective Action: The District will implement a tracking tool to ensure that all new hires return their work agreements as they are hired on throughout the year.

View Audit 22800 Questioned Costs: $1

Finding 22746 (2022-006)

Material Weakness 2022

Safenet, Inc.

PA

Allowable Costs / Cost Principles § 200.430

FINDING 2022-006: CRIME VICTIM ASSISTANCE (16.575) ? ALLOWABLE COSTS AND COST PRINCIPLES ? PAYROLL CHARGES AND COST ALLOCATION CONTACT PERSON: Robyn Young, Executive Director CORRECTIVE ACTION: Safenet, Inc. has implemented procedures to ensure that reimbursement requests for wages are supported b...

FINDING 2022-006: CRIME VICTIM ASSISTANCE (16.575) ? ALLOWABLE COSTS AND COST PRINCIPLES ? PAYROLL CHARGES AND COST ALLOCATION CONTACT PERSON: Robyn Young, Executive Director CORRECTIVE ACTION: Safenet, Inc. has implemented procedures to ensure that reimbursement requests for wages are supported by documentation that supports the amounts requested. Backup for payroll requests will be based off time and effort spent on each award using a new time keeping system that records time spent on each award. Management will routinely review payroll reports for accuracy and adjust when necessary. The Board of Directors for Safenet, Inc. approved a revised cost allocation plan on August 18, 2022 and a revised version on January 30, 2023 that have been reviewed by the auditor. This plan will support equitable allocation of costs across all sources. PROPOSED COMPLETION DATE: Immediately

View Audit 22633

Finding 22742 (2022-002)

Significant Deficiency 2022

City of Westminster, Maryland

MD

Allowable Costs / Cost Principles HUD Housing Programs

The City?s Housing and Finance departments will work together to make sure all parties understand what administrative costs should be charged and how they should be appropriately charged across the various funding sources. Procedures will be updated, as necessary, documented and evaluated at least a...

The City?s Housing and Finance departments will work together to make sure all parties understand what administrative costs should be charged and how they should be appropriately charged across the various funding sources. Procedures will be updated, as necessary, documented and evaluated at least annually.

View Audit 18365

Finding 22741 (2022-001)

Material Weakness 2022

Christus Health

TX

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

CHRISTUS Health Corrective Action Plan Year Ended June 30, 2022 Finding 2022-001 Federal Program Information Federal Agency: U.S. Department of Health and Human Services, Health Resources and Services Administration (HRSA) Assistance Listing No.: 93.498 COVID-19 Provider Relief Fund and American R...

CHRISTUS Health Corrective Action Plan Year Ended June 30, 2022 Finding 2022-001 Federal Program Information Federal Agency: U.S. Department of Health and Human Services, Health Resources and Services Administration (HRSA) Assistance Listing No.: 93.498 COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Award Period of Performance: July 1, 2020 to June 30, 2022 Corrective Action Planned: Management agrees that certain expenses to the COVID department were not reviewed and approved at the order entry level in specific cases. Although evidence of review was not retained for every charge to the COVID department, we believe the appropriateness of the charge was reasonable. Additionally, based on monthly review of departmental expenses and full-time equivalent (FTE) analysis at the facility level, we believe that these expenditures are subject to the appropriate level of review to identify unexpected variances. We plan to review our processes related to the retention of expense documentation to improve audit evidence. Responsible party: Lee Sonne, Vice President of Finance and Controller Implementation Date: September 2023 with the filing of the 5th portal filing.

View Audit 18976

Finding 22728 (2022-002)

None 2022

Foresthill Union School District

CA

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

Views of Responsible Officials and Planned Corrective Actions: The District will implement a new process for calculating and accumulating total meal counts using Excel. The new meal count process will include the Cafeteria Lead and Business Manager doing comparison checks to ensure monthly totals ar...

Views of Responsible Officials and Planned Corrective Actions: The District will implement a new process for calculating and accumulating total meal counts using Excel. The new meal count process will include the Cafeteria Lead and Business Manager doing comparison checks to ensure monthly totals are accurately reported.

View Audit 18362 Questioned Costs: $1

Finding 22725 (2022-002)

Significant Deficiency 2022

Guam Community College

GU

Subrecipient Monitoring Allowable Costs / Cost Principles Period of Performance

Views of responsible officials and planned corrective actions: The College has taken steps to charge the cost to the appropriate grant award number. The College will ensure that future costs are properly charged to the correct grant award number and that costs are within the appropriate period of pe...

Views of responsible officials and planned corrective actions: The College has taken steps to charge the cost to the appropriate grant award number. The College will ensure that future costs are properly charged to the correct grant award number and that costs are within the appropriate period of performance. In addition, finance and program staff will be trained on period of performance requirements, as well as other aspects of grant management. Contact Person: Rodalyn Gerardo, Vice President for Finance & Administration Expected Completion Date: September 30, 2023

View Audit 17796

Finding 22608 (2022-001)

Significant Deficiency 2022

Unified School District No. 315

KS

Allowable Costs / Cost Principles

FINDINGS - FEDERAL AWARD SIGNIFICANT DEFICIENCY 2022-001 - Education Stabilization Fund - 84.425D - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Recommendation We recommend that the District review its controls and policies to ensure that only actual amounts incurred are claimed ...

FINDINGS - FEDERAL AWARD SIGNIFICANT DEFICIENCY 2022-001 - Education Stabilization Fund - 84.425D - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Recommendation We recommend that the District review its controls and policies to ensure that only actual amounts incurred are claimed under Federal programs. Action Taken by USD 315 Only actual salary and actual fixed costs expenditures will be claimed under Federal programs from this date forward . Any estimates will be used for budgeting purposes only. All expenditures entered by the bookkeeper will be reviewed by the business manager for accuracy in a timely manner.

View Audit 21927

Finding 22536 (2022-001)

Significant Deficiency 2022

Interstate Commission on the Potomac River Basin

MD

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303 § 200.430

Reference Number: 2022-001 Prior Year Finding: No Federal Agency: U.S. Environmental Protection Agency Federal Program: Water Pollution Control Assistance Listing Number: 66.419 Award Number and Year: I-98339417 (10/1/2021 ? 9/30/2022) Compliance Requirement: Allowable Cost/Cost Principles ? Time an...

Reference Number: 2022-001 Prior Year Finding: No Federal Agency: U.S. Environmental Protection Agency Federal Program: Water Pollution Control Assistance Listing Number: 66.419 Award Number and Year: I-98339417 (10/1/2021 ? 9/30/2022) Compliance Requirement: Allowable Cost/Cost Principles ? Time and Effort Reporting Type of Finding: Significant Deficiency in Internal Control Over Compliance, Noncompliance Recommendation: The Commission should reevaluate its current process and update internal controls related to time and effort reporting. The Commission 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 that $582 was improperly charged to EPA 106 Account #802 on one timesheet and not caught because of a change in personnel. ICPRB notes that EPA 106 Account #802 was not overcharged because ICPRB spent $80,000 more on this project than was charged to the federal government. Action taken in response to finding: Hiring of Office Manager to review the formulas used in timesheet entries [Completed February 2023]; Blocking of employees from adding accounts directly into their monthly timesheets without first including the account into the YTD portion of the timesheet software [Underway]. Name(s) of the contact person(s) responsible for corrective action: Michael Nardolilli, Executive Director Planned completion date for corrective action plan: March 2023 If the U.S. Environmental Protection Agency has questions regarding this plan, please call Michael Nardolilli, Executive Director at 301-274-8105.

View Audit 19157 Questioned Costs: $1

Finding 22516 (2022-002)

Significant Deficiency 2022

Housing Authority of the Town of Windsor Locks

CT

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Procurement, Suspension & Debarment

Windsor Locks Housing Authority 120 Southwest Ave Windsor Locks, CT 06096 Phone (860) 627-1455 Fax (860) 292-5994 Email: wlha@wlocks.com CORRECTIVE ACTION PLAN 2022-002 ? Segregation of Duties, CFDA #14.871 Compliance Requirement: Activities Allowed or Unallowed Type of Finding: Noncompliance, Signi...

Windsor Locks Housing Authority 120 Southwest Ave Windsor Locks, CT 06096 Phone (860) 627-1455 Fax (860) 292-5994 Email: wlha@wlocks.com CORRECTIVE ACTION PLAN 2022-002 ? Segregation of Duties, CFDA #14.871 Compliance Requirement: Activities Allowed or Unallowed Type of Finding: Noncompliance, Significant Deficiency Auditee?s Response and Planned Corrective Action The former Executive Director resigned February 2, 2022 after which an Interim Executive Director was hired along with an Independent Fee Accountant. Use of an appropriate procurement policy, outsourcing most accountant functions to keep them separate from the [Interim] Executive Director?s responsibilities and increased involvement/oversight by the board, including check signing and review of bills has improved segregation of duties and oversight. Collectively these efforts have improved controls to prevent and detect unallowable expenditures. Planned Implementation Date of Corrective Action: Immediately Person Responsible for Corrective Action: Windsor Locks Management Company and Board Members while working with the Fee Accountant and at first the Interim Executive Director followed by DeMarco Management Corporation after their hire on 2/1/23.

View Audit 24959

Finding 22514 (2022-003)

Material Weakness 2022

Heard Museum

AZ

Allowable Costs / Cost Principles Material Weakness Period of Performance § 200.303

2022-003 Small Business Administration Financial Assistance Listing #59.075 COVID-19 Shuttered Venue Operators Grant Program Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Period of Performance Material Weakness in Internal Control over Compliance Condition: While the Organization...

2022-003 Small Business Administration Financial Assistance Listing #59.075 COVID-19 Shuttered Venue Operators Grant Program Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Period of Performance Material Weakness in Internal Control over Compliance Condition: While the Organization had policies and procedures in place over the review and approval of expenditures, during the testing of expenditures there were certain items that lacked the documentation of such review and approval. The Organization did not retain the required documentation to support the review of expenditures. Cause: The Organization had turnover and limited staffing available. The review and approval process was a collaborative process that took place in face to face meetings without documentation retained. Management?s Response and Corrective Action Plan: The Museum Deputy Directory/COO reviewed all grant expenditures in detail for accuracy and approved them before submission to the SBA, and written documentation of the review and approval of the submitted expenditures was maintained. However, written documentation of the approval of certain expenditures at the time they were actually incurred was not maintained, even though there were consistent, contemporaneous oral communications between the Deputy Director/COO, the Controller and the Payroll Administrator regarding those expenditures. As of January 2023, the CFO has implemented procedures whereby written documentation of approval of those expenditures is maintained. Responsible Individual: Robin Klung, CFO Anticipated Completion Date: January 2023

View Audit 23655

Finding 22497 (2022-001)

Material Weakness 2022

Housing Initiative Partnership INC

MD

Questioned Costs Reporting Allowable Costs / Cost Principles

MANAGEMENT'S RESPONSE TO FINDING 2022-001 WE ARE IN RECEIPT OF THE FINDING REGARDING QUESTIONED COSTS IN THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS CAUSED BY INADVERTENT DOUBLE BILLING OF COSTS FROM TWO DIF...

MANAGEMENT'S RESPONSE TO FINDING 2022-001 WE ARE IN RECEIPT OF THE FINDING REGARDING QUESTIONED COSTS IN THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS CAUSED BY INADVERTENT DOUBLE BILLING OF COSTS FROM TWO DIFFERENT SOURCES, ONE FEDERAL AND ONE NON-FEDERAL. WE TAKE THIS FINDING VERY SERIOUSLY AND WILL TAKE REMEDIES TO PREVENT SUCH AN ERROR FROM OCCURING AGAIN. WE HAVE COMPLETED AN INTERNAL AUDIT TO VERIFY THAT THIS, IN FACT, WAS AN ISOLATED INCIDENT. WITH THE GROWTH OF THE ORGANIZATION OVER THE PAST TWO YEARS, WE HAVE BEEN IN THE PROCESS OF STRENGTHENING OUR POLICIES AND PROCEDURES. THIS IS NO EXCEPTION. ADDITIONAL REVIEW PROCEDURES HAVE BEEN PUT IN PLACE MOVING FORWARD TO RECORD EXPENSE TRANSACTIONS DESIGNATED TO A SPECIFIC GRANT IN OUR ACCOUNTING SYSTEM. BEFORE INVOICES ARE SENT TO THEIR RESPECTIVE REIMBURSEMENT OR REPORTING SOURCE, THEY ARE NOW SENT TO THE ACCOUNTING DEPARTMENT FOR VERIFICATION. THE ACCOUNTING DEPARTMENT THEN FORWARDS THE INVOICE OR COMMUNICATES TO THE EXECUTIVE DIRECTOR OR MANAGEMENT FOR REVIEW AND THEN SENT TO MITIGATE ANY RISK OF RECURRENCE. THIS NEW PROCEDURE WILL BE DOCUMENTED IN AN UPDATE TO OUR ACCOUNTING POLICY MANUAL. THE BOARD FINANCE COMMITTEE WILL MONITOR COMPLIANCE WITH THIS NEW POLICY AS PART OF ITS REGULAR MEETINGS WITH STAFF. HOUSING INITIATIVE PARTNERSHIP ALSO INTENDS TO INCREASE ITS INTERNAL ACCOUNTING STAFFING TO HELP MANAGE ITS GROWTH. HOUSING INITIATIVE PARTNERSHIP DISCLOSED THE DOUBLE BILLING ERROR TO MARYLAND DHCD TO REQUEST GUIDANCE IN REPAIRING THE ISSUE. AT MARYLAND DHCD'S REQUEST, WE HAVE APPLIED $82,955 PAYMENT TO THE COST OF ANOTHER ELIGIBLE PROJECT WHICH AS BEEN DOCUMENTED BY MARYLAND DHCD AS AUTHORIZED.

View Audit 19140 Questioned Costs: $1

Finding 22486 (2022-001)

None 2022

El Proyecto Del Barrio, Inc.

CA

Subrecipient Monitoring Reporting Allowable Costs / Cost Principles

Contact person responsible: Ricardo Ornelas Ricardo Ornelas, Chief Financial Officer, reviewed the processes for preparation of the SEFA and incorporated additional procedures to ensure errors are identified and corrected prior to submission, including multiple levels of review for the prepared SEF...

Contact person responsible: Ricardo Ornelas Ricardo Ornelas, Chief Financial Officer, reviewed the processes for preparation of the SEFA and incorporated additional procedures to ensure errors are identified and corrected prior to submission, including multiple levels of review for the prepared SEFA to ensure the information reported in the SEFA reconciles to the contract, amendment(s), payment confirmation, and underlying accounting records. In addition, management will adopt the said recommendations above. Anticipated completion date: September 30, 2023

View Audit 22708

Finding 22462 (2022-002)

Significant Deficiency 2022

Amskills, Inc.

FL

Allowable Costs / Cost Principles Cash Management

AmSkills received federal funding for the first time in the fiscal year 2021-2022, and we recognized our lack of expertise in indirect cost allocations may have led to missed opportunities. We are actively collaborating with the Advanced Robotics for Manufacturing Institute and the Department of L...

AmSkills received federal funding for the first time in the fiscal year 2021-2022, and we recognized our lack of expertise in indirect cost allocations may have led to missed opportunities. We are actively collaborating with the Advanced Robotics for Manufacturing Institute and the Department of Labor to capture these costs for our current grant. AmSkills will work on creating a formal policy to address the method to allocate indirect costs where applicable.

View Audit 22553

Finding 22455 (2022-002)

Significant Deficiency 2022

City of Oregon City

OR

Allowable Costs / Cost Principles Period of Performance Reporting

Responsible Official: Matt Zook, Finance Director Views of responsible officials: Management understands the requirement for secondary review and approval both at the source level (transactions generated by departments) and the and approval and submission of grant reports) and will actively impleme...

Responsible Official: Matt Zook, Finance Director Views of responsible officials: Management understands the requirement for secondary review and approval both at the source level (transactions generated by departments) and the and approval and submission of grant reports) and will actively implement and execute these steps into the internal control policy. Management will meet with the public works department to evaluate the software used to track force account equipment and ensure that Supervisor review and sign off will be conducted either through the software program or physically on paper. Management will also meet with the parks department to review their process for tracking force equipment charges. They use a paper tracking system, so we will ensure that they include a supervisor review and sign off process on staff tracking sheets. Management will also create a review process within the finance department specifically for the calculation and submission of grant reporting. Management agrees to comply with this within 90 days of the filing date of the financial statements no later than March 19, 2023.

View Audit 22464

Finding 22440 (2022-003)

Material Weakness 2022

Aabr, Inc.

NY

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

AABR will be re-evaluating its policy and procedures to ensure that all documents and approvals are within agency guidelines within the invoice processing procedures. AABR will also ensure that all set invoice documents are properly filed creating an efficient turn around for accurate reporting. Re...

AABR will be re-evaluating its policy and procedures to ensure that all documents and approvals are within agency guidelines within the invoice processing procedures. AABR will also ensure that all set invoice documents are properly filed creating an efficient turn around for accurate reporting. Responsible person: Richard Flores (CFO)/ Angela McKenzie ( Dir of Finance) Anticipated completion date: December/2023

View Audit 21811 Questioned Costs: $1

Finding 22439 (2022-002)

Significant Deficiency 2022

Yeshiva of Phoenix

AZ

Procurement, Suspension & Debarment Allowable Costs / Cost Principles School Nutrition Programs

Corrective Action Plan Yeshiva of Phoenix This corrective action plan is in response to the audit conducted by Price Kong. There were some items that were requested for the audit that we did not have receipts or backup. From now on: - We will not issue any reimbursement without a receipt to match...

Corrective Action Plan Yeshiva of Phoenix This corrective action plan is in response to the audit conducted by Price Kong. There were some items that were requested for the audit that we did not have receipts or backup. From now on: - We will not issue any reimbursement without a receipt to match. - We will require receipts for all purchases made with school funds. If we do not get receive a receipt we will send text messages and phone the purchaser/merchant until we do. If we still do not receive a receipt we will bill the purchaser for the item. - All receipts will be scanned and then matched to the purchase when we do the monthly reconciliation. - Any payroll change will be documented in writing, preferably signed by both parties. Alternatively, an email will be sent to both parties documenting the change. The email will be filed and stored. - Any new employee will receive a contract or an email confirming their salary. - In addition to storing our bank statements, we will also keep a digital record of any checks that we receive, and we will match these checks to our accounts. - We will keep formal minutes of all board meetings. These minutes will be distributed to all board members and stored. - We will request an updated depreciation schedule from our accountant every year. - We will meet with an accountant from Price Kong who will help us establish a formal accounting manual so that we will have set standards for all bookkeeping. Thank you for conducting the audit for us. Gaby Friedman, Vice President On behalf of Yeshiva of Phoenix.

View Audit 21772

Finding 22403 (2022-002)

Material Weakness 2022

Valleylife and Related Entities

AZ

Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303

Finding 2022-002 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution CFDA #93.498 Finding Summary: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal cont...

Finding 2022-002 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution CFDA #93.498 Finding Summary: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the Organization is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. The Organization did not have proper review procedures in place to determine employees? qualifications for individual incentive pay that was allocated to the program. Responsible Individuals: Donna Cordova, CFO Corrective Action Plan: The CFO will review supporting documentation to provide a secondary review and approval of the summarized final expenditures listing used to claim allowable costs under federal programs. Anticipated Completion Date: This process will go into effect immediately.

View Audit 20284

Finding 22393 (2022-005)

Material Weakness 2022

Randolph County

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.303

FINDING 2022-005 Contact Person Responsible for Corrective Action: Laura Martin Contact Phone Number: 765-584-3149 Views of Responsible Official: Agree with the finding Description of Corrective Action Plan: The Auditor will document the reviewing and approving of project and expenditures report. An...

FINDING 2022-005 Contact Person Responsible for Corrective Action: Laura Martin Contact Phone Number: 765-584-3149 Views of Responsible Official: Agree with the finding Description of Corrective Action Plan: The Auditor will document the reviewing and approving of project and expenditures report. Anticipated Completion Date: April 30, 2023

View Audit 21195

Corrective Action Plans

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