Corrective Action Plans

Finding 21896 (2022-003)

Material Weakness 2022

MN

Allowable Costs / Cost Principles Material Weakness Period of Performance

Finding 2022-003 Federal Agency Name: National Endowment for the Arts Program Name: Promotion of the Arts Partnership Agreement CFDA # 45.025 Finding Summary: The Organization has a process for allocating employee wages based on hours worked, however, retroactive pay adjustments, bonus allocation fo...

Finding 2022-003 Federal Agency Name: National Endowment for the Arts Program Name: Promotion of the Arts Partnership Agreement CFDA # 45.025 Finding Summary: The Organization has a process for allocating employee wages based on hours worked, however, retroactive pay adjustments, bonus allocation for one employee, and one pay period for one employee did not follow this process. The controls in place did not operate as designed and failed to detect errors in the allocation of employee pay to the grants. Responsible Individuals: Anne Romens, Vice President and Emily Anderson, Chief Administrative Officer Corrective Action Plan: Arts Midwest uses Paylocity, a third-party payroll provider, for employee time tracking and payroll processing. Salary and benefit allocations to departments and grants are based on labor distribution reports generated by Paylocity. The Finance Team will review and verify report parameters and details to ensure they are accurate before the payroll costs are imported into the accounting system. In addition, the finance and operations teams will verify any one-time pay adjustments are correctly calculated and allocated based on related period of hours worked. With the start of a new Chief Financial Officer, this will be a priority for the first quarter of 2023. Estimated Completion Date: March 31, 2023

View Audit 23778

Finding 21874 (2022-002)

Significant Deficiency 2022

The West Virginia Humanities Council, Inc.

WV

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303 § 200.403

FEDERAL AWARD FINDINGS 2022-002 - ALLOWABILITY Recommendation: We recommend that the Council implement controls to ensure that expenditures are properly reviewed and approved before being charged to a federal award and that adequate supporting documentation is maintained. Action Taken: In Februar...

FEDERAL AWARD FINDINGS 2022-002 - ALLOWABILITY Recommendation: We recommend that the Council implement controls to ensure that expenditures are properly reviewed and approved before being charged to a federal award and that adequate supporting documentation is maintained. Action Taken: In February 2023, the current Fiscal Officer received formal training from the National Endowment for the Humanities' grants management staff on allowable costs and proper documentation procedures for federal grants and grant-making entities, under 2 CFR 200. The Fiscal Officer and all staff involved with federal grants subsequently reviewed the Council's internal procedures, to ensure that all expenditure paperwork is received, approved, and filed with the grant documentation.

View Audit 20152 Questioned Costs: $1

Finding 21856 (2022-003)

Significant Deficiency 2022

Turtle Mountain Public Utilities Commission

ND

Allowable Costs / Cost Principles

Contact Person ? Kenneth Azure, Executive Director Corrective Action Plan ? Management will review its policies and procedures for grant expenditures. Completion Date ? 12/31/2022

View Audit 19216

Finding 21853 (2022-002)

Significant Deficiency 2022

Allegheny County Industrial Development Authority

PA

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

Finding 2022-001: Segregation of Duties / Internal Control Industrial Development Authority Corrective Action Plan: The following procedures have been implemented to improve controls and segregation of duties. 1. Each Accountant has been assigned an authority for monitoring and invoicing. Invoices...

Finding 2022-001: Segregation of Duties / Internal Control Industrial Development Authority Corrective Action Plan: The following procedures have been implemented to improve controls and segregation of duties. 1. Each Accountant has been assigned an authority for monitoring and invoicing. Invoices are sent on the first of the month. The Auditor or Sr. Finance Manger will monitor Quickbooks to ensure invoices are prepared timely and efforts are made for collection. 2. Loan receivable detail including amortization schedules and payment schedules will be maintained monthly and reconciled to Quickbooks each month. 3. Interfund activity will be recorded timely and reconciled monthly. The Sr. Manger or Auditor will review monthly. 4. Only the Auditor or Sr. Finance Manger will make journal entries. Finding 2022-002: Allowable Costs/Cost Principles and Reporting Industrial Development Authority Corrective Action Plan: 1. To prevent incorrect interest rates in the future, a loan process flow document [Exhibit C] has been created. The project and division manager will use this tool prior to drafting an offer letter, which serves as the first official offering of a fixed rate. Rates will be checked again prior to closing. If at this time, the rate is different then what was provided in the offer letter, the division manager will seek approval from EDA. Please see table included in the corrective action plan. 2. Business Development, Finance, and the Deputy Director have set up monthly loan monitoring meetings. Additionally, Business Development staff will send out annual specific requests for loan monitoring materials for all active loans, on top of the monthly reminders already sent with invoices. 3. ACED Business Development will work with ACED Finance to perform a monthly reconciliation to ensure cash balances are reported accurately and timely in all systems. 4. Federal reports are now being prepared by the Manager of Business Development and reviewed by the Sr. Finance Manager, the Assistant Director, and the Deputy Director before submission with an approval memo tracking their review. Reports are now current and were submitted on time for June 30, 2023. Please contact me with questions or concerns regarding the corrective action plans. Sincerely, Simone McMeans Authorized Designate

View Audit 18644

Finding 21837 (2022-002)

Significant Deficiency 2022

Simeanna Iii, Inc.

WI

Allowable Costs / Cost Principles HUD Housing Programs Significant Deficiency

Replacement Reserve Deposits Recommendation: We recommend that management develop procedures to ensure replacement reserve deposits are updated timely to ensure compliance with the HUD regulatory agreement. Explanation of disagreement with audit finding: There is no disagreement with the audit fin...

Replacement Reserve Deposits Recommendation: We recommend that management develop procedures to ensure replacement reserve deposits are updated timely to ensure compliance with the HUD regulatory agreement. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management has developed processes to verify replacement reserve deposits are updated based on the regulatory agreement annually. Name(s) of contact person(s) responsible for corrective action: Theresa Bertram Planned completion date for corrective action plan: April 2023

View Audit 21573

Finding 21785 (2022-001)

Significant Deficiency 2022

Rural Alliance for Better Family Health, Inc. D/b/a Southern Missouri

MO

Allowable Costs / Cost Principles Reporting

During our fiscal year 2022 audit, the period one provider relief fund (PRF) report was tested. An error was discovered in the report involving the final Medicaid cost report adjustment. While this adjustment was included in the PRF report, the entry made to include it was made in the exact opposit...

During our fiscal year 2022 audit, the period one provider relief fund (PRF) report was tested. An error was discovered in the report involving the final Medicaid cost report adjustment. While this adjustment was included in the PRF report, the entry made to include it was made in the exact opposite direction from how it should have been recorded. This resulted in overstated lost revenue. Upon correcting the entry and balancing it against the applicable fiscal year, the clinic was still able to fully allocate the lost revenue against the PRF funds. After the corrections were made, there was still $30,128 in lost revenue that was not covered by the funds. In an effort to correct this error with HHS, Angela Gargus, CFO, called the PRF provider support line. She explained the situation and asked for the portal to be opened so she could update her report. She talked with at least three different levels of support. While all understood her desire to update the information, she was told since HHS was already up to period 4 and 5 that the likelihood of being able to submit a correction was slim. The support line did take her official request with the details of the correction so a formal response could be obtained for the clinic?s files. Her official request was denied by HRSA PRB Inquiries on January 4, 2023. The denial stated the report was closed and changes could no longer be made. She was instructed to maintain all records related to the organization?s PRF payment for three years. At this time, all actions that can be taken to correct this error have been tried. Ms. Gargus has stored the corrected report as well as the documented attempt to submit the corrected file to HHS in the file with the original PRF submission. The clinic?s CEO and Board of Directors are aware of the error and the actions taken to attempt to fix it.

View Audit 19605

Finding 21708 (2022-003)

Material Weakness 2022

Shelby County

IN

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

FINDING 2022-003 Contact Person Responsible for Corrective Action: Amy L. Glackman Contact Phone Number: 317-392-6310 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Control procedures will be put into place effective immediately. The Auditor will ha...

FINDING 2022-003 Contact Person Responsible for Corrective Action: Amy L. Glackman Contact Phone Number: 317-392-6310 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Control procedures will be put into place effective immediately. The Auditor will have the Deputy Auditor review all claims and sign off that the work has been done. Anticipated Completion Date: May 15, 2023

View Audit 19316

Finding 21646 (2022-001)

Material Weakness 2022

Stevenson-Carson School District No. 303

WA

Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions

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 Guid...

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 Davis-Bacon Act (prevailing wage rate) requirements. Name, address, and telephone of District contact person: Kathy McKee, Business Manager 350 N.W. Bulldog Drive Stevenson, WA 98648-0850 (509) 427-5674 Corrective action the auditee plans to take in response to the finding: All parties contracting services will receive training on prevailing wage compliance. The business manager will review and ensure the requirements are being met. Anticipated date to complete the corrective action: Correction initiated February 2023

View Audit 28277

Finding 21584 (2022-001)

None 2022

Gethsemane Manor Housing Development Fund Co., Inc.

NY

Allowable Costs / Cost Principles HUD Housing Programs

Condition: The audited financial statements, reports and supplemental information for the year ended December 31, 2021 were not submitted to the REAC within 90 days of the Corporation?s fiscal year end, and was not submitted to the Federal Audit Clearinghouse within nine months of the fiscal year e...

Condition: The audited financial statements, reports and supplemental information for the year ended December 31, 2021 were not submitted to the REAC within 90 days of the Corporation?s fiscal year end, and was not submitted to the Federal Audit Clearinghouse within nine months of the fiscal year end. Recommendation: Gethsemane Manor Apartments should implement controls to ensure necessary information is available for timely completion of the audit and submission of the audited financial statements to the REAC and the Federal Audit Clearinghouse within the required timeframe. Action Taken: Management of Gethsemane Manor Apartments will make every effort going forward to ensure timely submission to the REAC and Federal Audit Clearinghouse within the required timeframe.

View Audit 18689

Finding 21554 (2022-001)

Significant Deficiency 2022

Trilogy, Inc.

IL

Allowable Costs / Cost Principles

CORRECTIVE ACTION PLAN YEAR ENDED: JUNE 30, 2022 U.S. Department of Treasury Trilogy, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and questioned costs are d...

CORRECTIVE ACTION PLAN YEAR ENDED: JUNE 30, 2022 U.S. Department of Treasury Trilogy, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Treasury 2022-001 Allowable Costs (Allocation of payroll costs) ? Assistance Listing Number 21.027 Recommendation: Management should develop a process whereby payroll costs allocated to federal grants are supported by a system of internal controls which provides reasonable assurance that the charges are accurate, allowable and properly allocated, reasonably reflect the total activity for which the employee is compensated and support the distribution of the employee?s wages among specific activities or cost objectives if the employee works on more than one federal award. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Trilogy has an internal control process in place regarding the review of eligible grant related expenditures. This process has been led by the Grants Compliance Team (GCT), since FY2018. The GCT is the key control mechanism through which allowable salaries and wage expenses are identified. Staff enter hours into ADP with their immediate supervisor signing off on entries and ensuring that salaries/ wages are being distributed to correct cost centers that reflect their actual worked hours and effort reporting. All salary allocations are approved by higher level program staff, HR and Finance staff. As a regular part of the grant revenue analysis for the monthly financial close, the GCT communicates with programs to verify the accuracy and reasonableness of labor allocations that directly impact our grant reimbursable expenses. Trilogy does acknowledge that a further verification of this process can be added through the following points: 1. Have budget owners (ie. Program Managers and/or Clinical Directors) certify through electronic signature the accuracy and reasonableness of labor allocations, monthly as a requirement of the grant invoicing process. 2. Monthly reassessment by GCT of internal transfers, exits and new recruits to each grant program to ensure allocations are reasonable for labor cost and efforts to support each program. While this is part of the current process, this process can, once again, be bolstered through electronic certifications/ signatures. 3. GCT will reassess each program?s allocations as we enter the budget season for grant renewals with our funding sources. While this is part of the current process, this process can, once again, be bolstered through electronic certifications/ signatures. Name(s) of the contact person(s) responsible for corrective action: Rich Adelman, Chief Financial Officer, Katrina Wright, Chief Human Resources Officer, Kyu Yup Kim, Grants Compliance Manager Planned completion date for corrective action plan: Trilogy will implement these action plans by the onset of FY2023 Q4 (April 1, 2023) If there are any questions regarding this plan, please call Rich Adelman, CFO at (773) 382-4002.

View Audit 18651

Finding 21521 (2022-006)

Significant Deficiency 2022

Iroquois County, Illinois

IL

Questioned Costs Allowable Costs / Cost Principles § 200.430

2022-006 Epidemiology and Laboratory Capacity for Infectious Diseases and Support of Immunization Initiative-Focusing on Childhood Vaccination Programs ? Assistance Listing No. 93.323 and 93.268 ? Allowable Costs Recommendation: We recommend the County review time and effort records to ensure overti...

2022-006 Epidemiology and Laboratory Capacity for Infectious Diseases and Support of Immunization Initiative-Focusing on Childhood Vaccination Programs ? Assistance Listing No. 93.323 and 93.268 ? Allowable Costs Recommendation: We recommend the County review time and effort records to ensure overtime is not charged to Federal grants on days in which vacation and sick time is used. More detailed reporting of the days in which the vacation and sick days are used and the overtime days would assist with this process. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The public health department is in the process of training new employees that are responsible for payroll and grant allocations. The Finance Manager has begun conversations with the new employee and the public health administrator on documentation and review. It was discussed that no benefit time such as vacation or sick be charged to a grant. If there are allowances within a grant for benefit time to be charged, there must be proper documentation and detailed approval by the public health board. This will be implemented immediately. Name of the contact persons responsible for corrective action: Jill Johnson, Finance Manager, and Department Heads and Elected Officials Planned completion date for corrective action plan: Immediate implementation

View Audit 26346 Questioned Costs: $1

Finding 21449 (2022-002)

Significant Deficiency 2022

Kewaunee County, Wisconsin

WI

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

Uniform Grant Guidance Implementation Kewaunee County agrees with the finding. An assessment of all grants, requirements, and related policy and procedures is in progress and will continue to: ? Evaluate existing policy and procedures for needed revisions ? Document revisions to policy and procedure...

Uniform Grant Guidance Implementation Kewaunee County agrees with the finding. An assessment of all grants, requirements, and related policy and procedures is in progress and will continue to: ? Evaluate existing policy and procedures for needed revisions ? Document revisions to policy and procedures as necessary ? Communicate any new policies to employees responsible for awards ? Identify awards covered by the Uniform Guidance ? Set and document a schedule for periodic review and revision Policy and procedures, as well as related documentation, are being revised as necessary to ensure compliance with the Uniform Guidance. Progress continues into 2021. The Finance Director will continue to coordinate and provide assistance and guidance to departments receiving grants subject to the Uniform Guidance.

View Audit 28673

Finding 21446 (2022-003)

Significant Deficiency 2022

East Ramapo Central School District

NY

Allowable Costs / Cost Principles Significant Deficiency

FINDING # 2022-003 (REPEAT FINDING OF 2021-003) U.S. Department of Education ? Passed-through the NYS Education Department Special Education Grants to States (IDEA, Part B); CFDA No. 84.027; Project #0032-22-0778; Grant Period ? Fiscal Year Ended June 30, 2022 Special Education Preschool Grants (ID...

FINDING # 2022-003 (REPEAT FINDING OF 2021-003) U.S. Department of Education ? Passed-through the NYS Education Department Special Education Grants to States (IDEA, Part B); CFDA No. 84.027; Project #0032-22-0778; Grant Period ? Fiscal Year Ended June 30, 2022 Special Education Preschool Grants (IDEA Preschool); CFDA No. 84.173; Project #0033-22-0778; Grant Period ? Fiscal Year Ended June 30, 2022 Significant Deficiency Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Criteria: According to Uniform Guidance Section 200.430 Compensation - Personal Services, charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must comply with the established written accounting policies and practices of the District, and support the distribution of salaries and wages among specific activities or cost objectives while reasonably reflecting the total activity for which the employee is compensated. Condition: Although the District ultimately obtained Payroll Certification Forms from the employees funded through these federal funds, they did not comply with their written procedures regarding the timeliness of obtaining signed Payroll Certification Forms from employees whose salaries were funded through federal funds. Cause: The District did not take timely action to obtain Payroll Certification Forms from employees whose salaries were funded through federal funds. Effect: The salaries for employees who worked on the grant were not properly supported to be in compliance with the District?s written procedures and the Uniform Guidance. Questioned Costs: None. Recommendation: We recommend the District comply with their written policies and procedures to be in compliance with the Uniform Guidance. District?s Response: The District?s response is included in their corrective plan. FINDING #2021-003 According to Uniform Guidance Section 200.430 Compensation ? Personal Services, charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must comply with the established written accounting policies and practices of the District, and support the distribution of salaries and wages among specific activities or cost objectives while reasonably reflecting the total activity for which the employee is compensated. The District did not obtain Payroll Certification Forms from the employees funded through these federal funds and thus, they did not comply with their written procedures regarding obtaining signed Payroll Certification Forms from employees whose salaries were funded through federal funds. We recommended the District comply with their written policies and procedures to be in compliance with the Uniform Guidance. STATUS: Not Implemented DISTRICT?S RESPONSE East Ramapo Central School District Office of Funded Programs (OFP) has reviewed and revised their standards for the documentation of Personnel Expenses to ensure payroll certification forms are prepared in a timely and accurate manner. These procedures adhere to the Uniform Guidance Section 200.430. The OFP Accountant, Renee Vaughan, will establish an internal database to record all employees whose salaries are fully or partially supported with Federal funds. Initial records will be based on Budget estimates derived during the FS-10 process. Upon Approval of a Federal Grant, the OFP Accountant will generate from the internal database, (1) a report with a list of employees whose salaries are fully or partially supported with Federal funds and (2) Personnel Activity Report (PAR) forms for each employee. The OFP Accountant will also produce an informational sheet to accompany the PAR forms. This informational sheet will include a statement about the purpose of the PAR, monthly return-by dates, procedures for changes, etc. The same action will be taken when an employee starts or changes position within the Grant period. The OFP Assistant, Donna Tanner, will distribute these materials to the appropriate employees at the beginning of the grant year. When responses are received, the OFP Assistant will review the form for completion. Completed forms will be marked as such on the report list and returned to the OFP Accountant. Incomplete forms will be returned to the employee for completion. The OFP Assistant will continually follow-up with employees regarding forms not returned by the return-by dates established in the information sheet. Non-responsive PAR requests will be brought to the attention of the Superintendent and the Office of Personnel. The OFP will keep physical and or digital record of each signed PAR. The OFP Accountant will track the completion of forms in the internal database, as well as record any changes in the internal database. Any changes to allocations will prompt the creation and distribution of a new PAR form. At the end of each quarter, OFP Accountant will provide a detailed PAR report to the OFP Executive Director, Dr. Daniel Shanahan. This procedure was initiated in November 2022 and continues to be in effect presently.

View Audit 26314

Finding 21358 (2022-001)

None 2022

Port Angeles School District No. 121

WA

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

Finding ref number: 2022-001 Finding caption: The District overcharged indirect costs and fringe benefits to the Education Stabilization Fund Program. Name, address, and telephone of District contact person: Kira Acker 905 West 9th Street Port Angeles WA 98363 360-565-3755 Corrective action the a...

Finding ref number: 2022-001 Finding caption: The District overcharged indirect costs and fringe benefits to the Education Stabilization Fund Program. Name, address, and telephone of District contact person: Kira Acker 905 West 9th Street Port Angeles WA 98363 360-565-3755 Corrective action the auditee plans to take in response to the finding: The district has removed all 2022-2023 payroll expenses associated with fringe benefits charged against ESSER III. In addition, the unrestricted indirect percentage rate of 13.17% will be charged against the remaining ESSER III reimbursements. Anticipated date to complete the corrective action: 6/1/2023

View Audit 18481 Questioned Costs: $1

Finding 21354 (2022-001)

Material Weakness 2022

Alton School District

NH

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

The district has hired an additional person to help with grant reporting. Part of the job is to keep track of the grant funded employees making sure we are receiving either timecards, PARS, or Semi-certifications for the employee's time worked in the grant. Name of Contact Person and Completion Date...

The district has hired an additional person to help with grant reporting. Part of the job is to keep track of the grant funded employees making sure we are receiving either timecards, PARS, or Semi-certifications for the employee's time worked in the grant. Name of Contact Person and Completion Date: Name 1: Heidi Duford Anticipated Completion Date - 6/30/2024

View Audit 18760 Questioned Costs: $1

Finding 21349 (2022-001)

Material Weakness 2022

Germantown Csd

NY

Allowable Costs / Cost Principles Cash Management Material Weakness

Finding 2022-001 ? Allowable Costs/Cost Principles The District concurs with the finding 2022-001. Corrective Action: The District understands the importance of compliance with all federal grants and will make the appropriate steps to ensure compliance. Moving forward, the District will develop a mo...

Finding 2022-001 ? Allowable Costs/Cost Principles The District concurs with the finding 2022-001. Corrective Action: The District understands the importance of compliance with all federal grants and will make the appropriate steps to ensure compliance. Moving forward, the District will develop a monthly sign off for all teachers to complete if any of their salary is being covered under any Federal grant. This documentation will be housed will all grants applications and resources for annual review. Contact Person: Ryan Smith, School Business Administrator 518-537-6281 rsmith@germantowncsd.org

View Audit 18048

Finding 21335 (2022-004)

None 2022

Jackson Housing Commission

MI

Special Tests & Provisions Procurement, Suspension & Debarment Allowable Costs / Cost Principles

Finding 2022-004 ? Lack of Data Available to Audit the Federal Allowable Activities, Allowable Costs, Cash Management, Procurement or Special Tests and Provisions Compliance Requirements (Other Matter) Capital Fund Program ? Assistance Listing No. 14.872; Grant period ? fiscal year ended March 31, 2...

Finding 2022-004 ? Lack of Data Available to Audit the Federal Allowable Activities, Allowable Costs, Cash Management, Procurement or Special Tests and Provisions Compliance Requirements (Other Matter) Capital Fund Program ? Assistance Listing No. 14.872; Grant period ? fiscal year ended March 31, 2022 Corrective Action The Commission will maintain, and make available for audit, data applicable to the Capital Fund Program Allowable Activities, Allowable Costs, Cash Management, Procurement and Special Tests and Provisions compliance requirements. Laurie Ingram, Executive Director, has assumed the responsibility of maintaining and making available for audit, data applicable to the Capital Fund Program Allowable Activities, Allowable Costs, Cash Management, Procurement and Special Tests and Provisions compliance requirements and expects the deficiencies which led to this Finding to be resolved by February 28, 2023.

View Audit 17792

Finding 21334 (2022-003)

Material Weakness 2022

Jackson Housing Commission

MI

HUD Housing Programs Special Tests & Provisions Allowable Costs / Cost Principles

Finding 2022-003 ? Lack of Data Available to Audit the Federal Compliance Requirements Applicable to the Section 8 Housing Choice Program (Material Weakness, Potential Material Noncompliance) Section 8 Housing Choice Voucher Program ? Assistance Listing No. 14.871; Grant period ? fiscal year ended M...

Finding 2022-003 ? Lack of Data Available to Audit the Federal Compliance Requirements Applicable to the Section 8 Housing Choice Program (Material Weakness, Potential Material Noncompliance) Section 8 Housing Choice Voucher Program ? Assistance Listing No. 14.871; Grant period ? fiscal year ended March 31, 2022 Corrective Action The Commission will maintain, and make available for audit, data applicable to the Section 8 Housing Choice Voucher Program compliance requirements. Laurie Ingram, Executive Director, has assumed the responsibility of maintaining and making available for audit, data applicable to the Section 8 Housing Choice Voucher Program compliance requirements and expects the deficiencies which led to this Finding to be resolved by February 28, 2023.

View Audit 17792

Finding 21333 (2022-002)

Material Weakness 2022

Jackson Housing Commission

MI

Special Tests & Provisions Procurement, Suspension & Debarment Allowable Costs / Cost Principles

Finding 2022-002 ? Lack of Data Available to Audit the Federal Compliance Requirements Applicable to the Public Housing Program (Material Weakness, Potential Material Noncompliance) Public Housing Program ? Assistance Listing No. 14.850a; Grant period ? fiscal year ended March 31, 2022 ...

Finding 2022-002 ? Lack of Data Available to Audit the Federal Compliance Requirements Applicable to the Public Housing Program (Material Weakness, Potential Material Noncompliance) Public Housing Program ? Assistance Listing No. 14.850a; Grant period ? fiscal year ended March 31, 2022 Corrective action The Commission will maintain, and make available for audit, data applicable to the Public Housing Program compliance requirements. Laurie Ingram, Executive Director, has assumed the responsibility of maintaining and making available for audit, data applicable to the Public Housing Program compliance requirements and expects the deficiencies which led to this Finding to be resolved by February 28, 2023.

View Audit 17792

Finding 21332 (2022-015)

None 2022

Lafayette Prish School Board

LA

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

2022-015 Recommendation: The School Board did not adhere to its policies and procedures regarding purchasing documentation. Supporting documentation relating to receipt of goods was not present for some disbursements. The School Board should adhere to their policies and procedures and ensure that...

2022-015 Recommendation: The School Board did not adhere to its policies and procedures regarding purchasing documentation. Supporting documentation relating to receipt of goods was not present for some disbursements. The School Board should adhere to their policies and procedures and ensure that all required documentation is maintained. Corrective Action Plan: To ensure that receipt of goods is properly documented prior to invoice payment, the following process will be implemented effective immediately: (1) As of 7/1/2022, inventory received by each school site will be verified for documentation of receipt (signature) by CNS Office Coordinator/ Accounts Payable, (2) Inventory received without documentation of receipt will be verified with computer entry of inventory received by Area Supervisor assigned to that school; receiving date, quantity received, and price will be verified and signature will be obtained, (3) Documentation of receipt for inventory received that has not been processed for payment will be reviewed by Area Supervisor prior to submission to CNS Office Coordinator for payment, (4) School Site Cafeteria Managers and Technicians have received notification of and training on this requirement, (5) Area Supervisors will review all inventory receipts when conducting routine monitoring, and (6) The CNS Office Coordinator will be the final check to ensure that receipt of goods is properly documented.

View Audit 26549 Questioned Costs: $1

Finding 21330 (2022-009)

Material Weakness 2022

Lafayette Prish School Board

LA

Subrecipient Monitoring Allowable Costs / Cost Principles Equipment & Real Property Management

2022-009 Recommendation: The School Board did not adhere to its policies and procedures regarding purchasing documentation. Supporting documentation relating to receipt of goods was not present for some disbursements. The School Board should adhere to their policies and procedures and ensure that...

2022-009 Recommendation: The School Board did not adhere to its policies and procedures regarding purchasing documentation. Supporting documentation relating to receipt of goods was not present for some disbursements. The School Board should adhere to their policies and procedures and ensure that all required documentation is maintained. Corrective Action Plan: To ensure that receipt of goods is properly documented prior to invoice payment, the following process will be implemented effective immediately: (1) As of 7/1/2022, inventory received by each school site will be verified for documentation of receipt (signature) by CNS Office Coordinator/ Accounts Payable, (2) Inventory received without documentation of receipt will be verified with computer entry of inventory received by Area Supervisor assigned to that school; receiving date, quantity received, and price will be verified and signature will be obtained, (3) Documentation of receipt for inventory received that has not been processed for payment will be reviewed by Area Supervisor prior to submission to CNS Office Coordinator for payment, (4) School Site Cafeteria Managers and Technicians have received notification of and training on this requirement, (5) Area Supervisors will review all inventory receipts when conducting routine monitoring, and (6) The CNS Office Coordinator will be the final check to ensure that receipt of goods is properly documented.

View Audit 26549

Finding 21324 (2022-001)

Significant Deficiency 2022

Destination Marketing Corporation for Otsego County

NY

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

Management Response: We concur with the recommendation and going forward when the Corporation receives federal funding there will be policies in place to appropriately earmark and track federal expenditures.

View Audit 27132

Finding 21322 (2022-003)

Significant Deficiency 2022

Colorado West, INC and Affiliates

CO

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

FISCAL YEAR OF FINDING: June 30, 2022 AUDITOR FINDING: 2022-003 FINDING: Reporting and Activities Allowed or Unallowed, Allowable Costs/Cost Principles CFDA No. 93.498 COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution The Organization included direct expenses fro...

FISCAL YEAR OF FINDING: June 30, 2022 AUDITOR FINDING: 2022-003 FINDING: Reporting and Activities Allowed or Unallowed, Allowable Costs/Cost Principles CFDA No. 93.498 COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution The Organization included direct expenses from 2020 and 2021 that had already been included on reporting Period 1. In addition, there was an audit entry recorded for fiscal year 2021 that had not been updated with the Period 3 report calculations. Direct expenses from 2020 and 2021 should not have been included and overstated the direct expenses applied to PRF funding by $170,246. The audit entry not included in the Period 3 revenues, reduced revenue by $110,000 along with a keying difference between general ledger data and the report of approximately $26,000. CLIENT PLANNED ACTION: Amy Cooper, VP of Operations and Aaron Hancey, Interim CFO will establish quality reviewing and approval processes so proper reporting can be done effectively and timely. CLIENT RESPONSIBLE PARTY: John Sheehan, CEO COMPLETION DATE: September 22, 2023

View Audit 26287 Questioned Costs: $1

Finding 21319 (2022-001)

Significant Deficiency 2022

Argentum

VA

Allowable Costs / Cost Principles Significant Deficiency § 200.303

SIGNIFICANT DEFICIENCY ? INTERNAL CONTROL OVER COMPLIANCE U.S. Department of Labor 2022-001 Allowable Costs Recommendation: We recommend that Argentum establish policies and procedures to support a system of internal control that requires the review and approval of employee time spent on a time...

SIGNIFICANT DEFICIENCY ? INTERNAL CONTROL OVER COMPLIANCE U.S. Department of Labor 2022-001 Allowable Costs Recommendation: We recommend that Argentum establish policies and procedures to support a system of internal control that requires the review and approval of employee time spent on a timely basis to ensure charges made to Federal awards for salaries and benefits are accurate, allowable, and properly allocated. Explanation of disagreement with audit finding: There is no disagreement with audit finding. Action taken in response to finding: Argentum experienced high staff turnover in 2021 through midyear 2022 which created challenges in ensuring consistent application of internal controls for employee time review and approvals. Since April 2022, Argentum has implemented corrective actions and a dedicated staff has been ensuring procedures for review and approval of employee time spend on the federal award are followed. Name of the contact person responsible for corrective action: Saara Dillard Grants Manager and Ashante Abubakar Vice President of Workforce Development Planned completion date for corrective action plan: September 30, 2023

View Audit 24347

Finding 21247 (2022-001)

Significant Deficiency 2022

Huron Intermediate School District

MI

Questioned Costs Allowable Costs / Cost Principles § 200.430

Huron Intermediate School District respectfully submits the following corrective action plan for the year ended June 30, 2022 Auditor: Anderson, Tuckey, Bernhardt, & Doran, P.C. 715 E. Frank St. Caro, MI 48723 Audit Period: Year ended June 30, 2022 District Contact Person: Candice Halifax, Di...

Huron Intermediate School District respectfully submits the following corrective action plan for the year ended June 30, 2022 Auditor: Anderson, Tuckey, Bernhardt, & Doran, P.C. 715 E. Frank St. Caro, MI 48723 Audit Period: Year ended June 30, 2022 District Contact Person: Candice Halifax, Director of Finance and Carrie Brabant, Special Education Accountant The finding from the June 30, 2022 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Finding ? Federal Award Programs Audit Finding 2022-001 ? Significant Deficiency in Internal Control over Compliance Recommendation: The District should adhere to documented time and effort reporting procedures and maintain effective internal controls that ensure salaries and wages allocated to federal cost objectives are based on records that accurately reflect the work performed. Action to be taken: The School District will review the time and effort reporting and align it with the staff federal cost objectives on a quarterly basis to ensure the documentation accurately reflects the work performed.

View Audit 19434 Questioned Costs: $1

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