Corrective Action Plans

Finding 41800 (2022-004)

Material Weakness 2022

MO

Cash Management Allowable Costs / Cost Principles § 200.305

Finding 2022-004 Personnel Responsible for Corrective Action: Assistant Comptroller ? Brian Huggins Anticipated Completion Date: July 2022 Corrective Action Plan: The University has implemented a process to document all allowable costs prior to funds being draw down that will be prepared by a ...

Finding 2022-004 Personnel Responsible for Corrective Action: Assistant Comptroller ? Brian Huggins Anticipated Completion Date: July 2022 Corrective Action Plan: The University has implemented a process to document all allowable costs prior to funds being draw down that will be prepared by a Senior Accountant, reviewed by the Assistant Comptroller and approved by the Comptroller prior to requesting reimbursement/cash drawdowns from the Federal Government. Moreover, the University is implement a quarterly grant review process with the grant Principal Investigator to review grant expense allocations. G5 drawdowns will take the second Monday of each month.

View Audit 40401

Finding 41799 (2022-003)

Material Weakness 2022

Harris-Stowe State University

MO

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.403 § 200.430

Finding 2022-003 Personnel Responsible for Corrective Action: Director of Title III and Compliance ? Dr. Neidra Butler Anticipated Completion Date: July 2022 Corrective Action Plan: The University is working with our third-party payroll provider to automate time and effort reporting.. We are c...

Finding 2022-003 Personnel Responsible for Corrective Action: Director of Title III and Compliance ? Dr. Neidra Butler Anticipated Completion Date: July 2022 Corrective Action Plan: The University is working with our third-party payroll provider to automate time and effort reporting.. We are currently using paper forms for reporting until we can implement Time & Effort through ADP. The Director of Title III & Finance Compliance officer to further discuss time and effort.

View Audit 40401 Questioned Costs: $1

Finding 41771 (2022-008)

Significant Deficiency 2022

Delaware State Housing Authority

DE

Special Tests & Provisions Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

Corrective Action Plan: In September 2022, DSHA implemented new processes for preparing and submitting ERA reports to U.S. Treasury. A third party technical assistance provider now has access to the UST Reporting portal, and coordinates with DSHA program staff to collect data to prepare report submi...

Corrective Action Plan: In September 2022, DSHA implemented new processes for preparing and submitting ERA reports to U.S. Treasury. A third party technical assistance provider now has access to the UST Reporting portal, and coordinates with DSHA program staff to collect data to prepare report submissions. After reporting fields have been populated in the UST Portal, the DSHA Director of Policy & Planning reviews, certifies, and submits reports to UST. DSHA is coordinating with this technical assistance provider to ensure that a record of reporting information is retained after reports are submitted. Responsible Official: Devon Manning, Director of Policy & Planning and Brian Rossello, Director of Housing Finance Completion Date: September 2022

View Audit 39256

Finding 41769 (2022-006)

Significant Deficiency 2022

Delaware State Housing Authority

DE

Questioned Costs Allowable Costs / Cost Principles Eligibility § 200.403

Federal Awards Finding 2022-006 - Emergency Rental Assistance Eligibility Corrective Action Plan: Please see responses to 2022-002, 2022-004, and 2022-005. Responsible Official: Devon Manning, Director of Policy & Planning and Brian Rossello, Director of Housing Finance Completion Date: August 20...

Federal Awards Finding 2022-006 - Emergency Rental Assistance Eligibility Corrective Action Plan: Please see responses to 2022-002, 2022-004, and 2022-005. Responsible Official: Devon Manning, Director of Policy & Planning and Brian Rossello, Director of Housing Finance Completion Date: August 2021 Financial Statement Finding 2022-002 - Internal Control Over Compliance - United States Emergency Rental Assistance Program Corrective Action Plan: DSHA has implemented a Corrective Action Plan which it believes fully addresses the internal control weaknesses identified in connection with the audit finding of a material weakness related to DSHA?s operation of the Emergency Rental Assistance (?ERA?) program. The Corrective Action Plan is comprised of three key elements: 1. Implementation of a new software system that fully addresses certain process issues encountered with its existing software application. 2. Implementation of new process workflows and approvals performed by DSHA personnel to ensure proper approval of case applications and payment of approved applications to proper vendors. 3. Engaging an external consultant to analyze, verify and remediate, as required, applications processed in the predecessor software system. Each of these three elements is further discussed below. In August 2021, DSHA implemented a new software application to accept and process applications for the ERA program and replace its existing application. DSHA implemented this system as a means to correct and resolve the issues it was experiencing with respect to timely and accurate payment processing. The new system included significant improvements in workflow related to payment processing and account verification, as well as other needed program features. With the new software application, one of the root causes of DSHA?s application payment issues was immediately addressed, by eliminating the need to manually upload vendor payment information from its predecessor application to DSHA?s accounting system for payment. The prior manual upload process resulted in various vendor payment issues and erroneous payments. The new software application is a completely self-contained application, with workflow approvals that span from application submittal and approval to vendor payment. Each week all approved applications are automatically batched and sent to DSHA for approval prior to payment. This workflow has resolved previous issues where payments were not made timely for approved applications. The new software application incorporates significant improvements to payment processing and account verification. As mentioned above, there is no need to transfer or upload data between new software application and the accounting system to effect payments of approved applications. The new software application includes a verification process whereby the vendor ACH information is verified by a ?penny test? or small deposit that the user must verify. ACH payments can only be made to accounts that are verified. Once payments are made through new software application, batch details are imported to the accounting software via a custom interface for accounting system transaction reporting. Implementation of New Process Workflows, Approvals and Verifications by DSHA Coupled with the new software application implementation, DSHA implemented updated ERA Program Guidelines and new internal policy and process manuals to ensure its internal controls and processes appropriately addressed the compliance requirements of the ERA program and to ensure properly approved applications are paid to proper vendors. All cases in Approved Status are batched each week by the new software application and sent to DSHA for approval. DSHA reviews each of the approved applications within the batch and approves the batch once verified. At that point, requested funds are wired and payments issued by the new software application. This process has resolved previous instances of non-payment of approved cases. DSHA has developed new Case Auditor and Case Supervisor Process Guides and Checklists, which now standardize the processes used to review, verify and approve applications prior to payment. The new software application case management workflow requires separate Case Auditor and Case Supervisor verification of program requirements and payments prior to approval and payment of an application. Remediation of Prior Case Applications Processed in the predecessor application DSHA has engaged a third-party external consultant to assist it in ensuring that the applications processed in the predecessor application system resulted in payments to appropriate vendors for proper, compliant applications. The objective of this assessment is to identify any applications processed within predecessor application that resulted in either over or under payment to the vendor recipient. Once identified, these over and/or under payments will be remediated. These action plans have been implemented beginning August 2021 for the 2022 Fiscal Year and will remain in effect going forward. Responsible Official: Marlena Gibson, Director of Policy and Planning. Responsible Official: Marlena Gibson, Director of Policy and Planning. Financial Statement Finding 2022-004 ? Internal Control Over Compliance ? United States Emergency Rental Assistance Program Corrective Action Plan: DSHA will take these recommendations under advisement, and review program policies and procedures to ensure they are in accordance with statutory requirements. DSHA will ensure that staff responsible for processing DEHAP applications are training effectively in how to interpret and apply program policies and procedures, and will clearly communicate the expectation that review staff adhere to program policies and procedures consistently. DSHA would like to request clarification on Belfint's interpretation of the statutory requirement around security deposits. To our knowledge, UST has suggested applying a limit of one month's rent as guidance, but has not made this an actual requirement of the federal Emergency Rental Assistance Program. Responsible Official: Marlena Gibson, Director of Policy and Planning.

View Audit 39256 Questioned Costs: $1

Finding 41768 (2022-005)

Significant Deficiency 2022

Delaware State Housing Authority

DE

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

Corrective Action Plan: DSHA introduced ERA funding to support DEHAP in March 2021 using an application software program. This software accommodated application processing activity, but did not have the capability to issue assistance payments. To issue assistance payments, DSHA was required to manu...

Corrective Action Plan: DSHA introduced ERA funding to support DEHAP in March 2021 using an application software program. This software accommodated application processing activity, but did not have the capability to issue assistance payments. To issue assistance payments, DSHA was required to manually transfer application information from application processing service into an established payment processing platform; this created opportunity for data entry errors. In August 2021, DSHA transitioned DEHAP to a new application processing software platform. This new platform can accommodate both application processing and payment processing, eliminating the opportunity for data entry errors in the transfer of information from one program process to the next. Responsible Official: Devon Manning, Director of Policy & Planning and Brian Rossello, Director of Housing Finance Completion Date: August 2021

View Audit 39256

Finding 41765 (2022-001)

Significant Deficiency 2022

City of Kokomo

IN

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

FINDING 2022-001 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Weston Reed Contact Phone Number: 765-456-7455 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: 1. Starting with the 2023 June quarter-end P&E repor...

FINDING 2022-001 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Weston Reed Contact Phone Number: 765-456-7455 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: 1. Starting with the 2023 June quarter-end P&E report which is due in July 31, 2023 City will have another employee review and sign off on the report prior to final submission on line. Anticipated Completion Date: July 31, 2023

View Audit 38488

Finding 41727 (2022-003)

Material Weakness 2022

University of Sioux Falls

SD

Allowable Costs / Cost Principles § 200.303 § 200.430

Finding 2022-003 Department of Education Education Stabilization Fund - Higher Education Emergency Relief Fund - Student Portion Federal Financial Assistance Listing #84.425E P425E200919- 20B Activities Allowed or Unallowed and Allowable Costs/Cost Principles Finding Summary: Eide Bailly LLP found...

Finding 2022-003 Department of Education Education Stabilization Fund - Higher Education Emergency Relief Fund - Student Portion Federal Financial Assistance Listing #84.425E P425E200919- 20B Activities Allowed or Unallowed and Allowable Costs/Cost Principles Finding Summary: Eide Bailly LLP found that the University over-awarded Higher Education Emergency Relief Fund (HEERF) funding to one student based on its determination over eligibility of the student portion of HEERF funding, which is awarded based on (1) expected family contribution and (2) enrollment status. The student was awarded based on fulltime enrollment; however, the student's enrollment status was part-time. Responsible Individuals: Michael Van Surksum, Vice President for Business and Finance; Elizabeth Porteous, Accountant; Karrie Morgan, Director of Financial Aid; Anna Heckenliable, Registrar Corrective Action Plan: Responsible Individuals above will review credit hour reports pulled from the system for accuracy to ensure no hours are duplicated. Anticipated Completion Date: Management expects this finding to be resolved by January 31, 2023.

View Audit 38495

Finding 41723 (2022-001)

None 2022

Town of Gorham

ME

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

Management response/corrective action: We will provide training to grant funded employees and their supervisors on proper time keeping and federal grant recordkeeping requirements.

View Audit 38482

Finding 41680 (2022-001)

Material Weakness 2022

Anthony Housing Authority

TX

HUD Housing Programs Allowable Costs / Cost Principles

ANTHONY HOUSING AUTHORITY PHONE: 915-886-4650 ?FAX:915-886-2296 1007 FRANKLIN ANTHONY, TEXAS 79821 HOUSING AUTHORITY OF ANTHONY, TEXAS CORRECTIVE ACTION PLAN YEAR ENDED SEPTEMBER 30, 2022 Corrective Action Plan Finding: 2022-001-Significantly large interfund account needs to be reduced Cond...

ANTHONY HOUSING AUTHORITY PHONE: 915-886-4650 ?FAX:915-886-2296 1007 FRANKLIN ANTHONY, TEXAS 79821 HOUSING AUTHORITY OF ANTHONY, TEXAS CORRECTIVE ACTION PLAN YEAR ENDED SEPTEMBER 30, 2022 Corrective Action Plan Finding: 2022-001-Significantly large interfund account needs to be reduced Condition: At September 30, 2022, the Low Rent Program owes the Housing Choice Voucher Program $165,833. Corrective Action Planned: The entire balance was paid off subsequent to year-end. Person responsible for corrective action: Mary Grace Saenz, Executive Director Telephone: (915) 886-4650 Housing Authority of the Town of Anthony, Texas Fax: (915) 886-2296 1007 Franklin Anthony, TX 79821 Anticipated Completion Date: Already completed

View Audit 39945

Finding 41669 (2022-003)

Material Weakness 2022

High School for Recording Arts

MN

Allowable Costs / Cost Principles

CORRECTIVE ACTION PLAN (CAP): 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding High School for Recording Arts agrees with the finding and will improve internal controls over allowable cost and allowable act...

CORRECTIVE ACTION PLAN (CAP): 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding High School for Recording Arts agrees with the finding and will improve internal controls over allowable cost and allowable activities compliance requirements to ensure only allowable costs and activities are charged to federal programs. 3. Official Responsible for Ensuring CAP The Executive Director and Director of Operations are responsible for ensuring corrective action of the deficiency. 4. Planned Completion Date for CAP The planned completion date for the CAP is June 30, 2023. 5. Plan to Monitor Completion of CAP The School Board Chair will be monitoring this CAP.

View Audit 40106

Finding 41664 (2022-001)

Significant Deficiency 2022

Houston Area Women's Center

TX

Allowable Costs / Cost Principles

Finding #2022-001 ? Significant Deficiency Applicable federal program: U. S. Department of Justice Assistance Listing #16.575 Passed through Office of the Governor, Criminal Justice Division Crime Victim Assistance Contract #?s: 3521203; 4219601; 4219602 Contract years: 10/01/21 ? 09/30/22; 10/...

Finding #2022-001 ? Significant Deficiency Applicable federal program: U. S. Department of Justice Assistance Listing #16.575 Passed through Office of the Governor, Criminal Justice Division Crime Victim Assistance Contract #?s: 3521203; 4219601; 4219602 Contract years: 10/01/21 ? 09/30/22; 10/01/21 ? 09/30/22; 10/01/22 ? 09/30/23 Recommendation: Emphasize adherence to established policies and procedures to ensure payroll, including allocations methodology, are properly followed and reviewed. Planned corrective action: During 2022, HAWC established clear roles and responsibilities regarding the review of the payroll allocations by the Grant Manager to ensure that they are properly calculated and charged to the appropriate grants. The findings above related to the payroll allocations related to pay periods prior to the implementation of the new roles and responsibilities. HAWC has confirmed that the payroll allocations were reviewed by the Grant Manager for all subsequent pay periods. Responsible officer: Chief Financial Officer Estimated completion date: June 2022

View Audit 39437

Finding 41652 (2022-002)

Significant Deficiency 2022

Adult Care Management, Inc.

CO

Allowable Costs / Cost Principles Reporting § 200.303 § 200.430

2022-002 Activities Allowed or Unallowed, Allowable Costs/Cost Principles Medical Assistance Program ? CFDA No. 93.778 ? Award Period: July 1, 2021 through June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance Response: Adult Care Management, Inc. (ACMI) agrees w...

2022-002 Activities Allowed or Unallowed, Allowable Costs/Cost Principles Medical Assistance Program ? CFDA No. 93.778 ? Award Period: July 1, 2021 through June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance Response: Adult Care Management, Inc. (ACMI) agrees with the finding of Taylor Roth & Company, PLLC, in the fiscal year 2022 Single Audit (SEFA) that the established internal controls over payroll cost allocation did not operate as intended to ensure appropriate allocation of payroll costs across all programs in the five (5) of the twenty-four sampled payroll periods for one (1) individual. Action: Effective March 10, 2023, the internal control practices of ACMI will be strengthened to support a review system able to prevent and/or detect and correct errors in a timely manner to ensure payroll costs are accurate, allowable, and properly allocated. Specifically, management?s monthly review of all cost allocations will include a review of the data entry hours from payroll timesheets into the payroll allocation spreadsheet of no less than 10% of total reporting employees, with a priority focus on employees reporting time to more than one program / cost center.

View Audit 38172

Finding 41651 (2022-001)

Significant Deficiency 2022

Adult Care Management, Inc.

CO

Allowable Costs / Cost Principles Reporting Significant Deficiency

2022-001 Internal Controls over Payroll Cost Allocation Type of Finding: Significant Deficiency in Internal Control over Financial Reporting Response: Adult Care Management, Inc. (ACMI) agrees with the finding of Taylor Roth & Company, PLLC, in the fiscal year 2022 Single Audit (SEFA) that the esta...

2022-001 Internal Controls over Payroll Cost Allocation Type of Finding: Significant Deficiency in Internal Control over Financial Reporting Response: Adult Care Management, Inc. (ACMI) agrees with the finding of Taylor Roth & Company, PLLC, in the fiscal year 2022 Single Audit (SEFA) that the established internal controls over payroll cost allocation did not operate as intended to ensure appropriate allocation of payroll costs across all programs in the five (5) of the twenty-four sampled payroll periods for one (1) individual. Action: Effective March 10, 2023, the internal control practices of ACMI will be strengthened to support a review system able to prevent and/or detect and correct errors in a timely manner to ensure payroll costs are accurate, allowable, and properly allocated. Specifically, management?s monthly review of all cost allocations will include a review of the data entry hours from payroll timesheets into the payroll allocation spreadsheet of no less than 10% of total reporting employees, with a priority focus on employees reporting time to more than one program / cost center.

View Audit 38172

Finding 41650 (2022-004)

None 2022

Charter Township of Portage

MI

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.318 § 200.319 § 200.326

FINDING: 2022-004 Name of contact person: Bruce Peterson, Supervisor Corrective Action Plan: We have drafted a procurement policy that meets all the requirements of 2 CFR section 200.318 through 200.326 that has been approved by the Township board on June 12, 2023. The policy has been submitte...

FINDING: 2022-004 Name of contact person: Bruce Peterson, Supervisor Corrective Action Plan: We have drafted a procurement policy that meets all the requirements of 2 CFR section 200.318 through 200.326 that has been approved by the Township board on June 12, 2023. The policy has been submitted to the Township attorney for review, and will be finalized pending any modifications or recommendations by our attorney. Proposed Completion Date: Immediately.

View Audit 38253

Finding 41642 (2022-002)

Material Weakness 2022

Great Falls International Airport Authority

MT

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Subrecipient Monitoring § 200.403

Finding #2022-002 ? Grant Program: Department of Transportation Airport Improvement Program ? Assistance Listing #20.106 The Great Falls International Airport Authority agrees with the audit recommendations. This was a unique program that unlike other grants allowed us to be reimbursed for operating...

Finding #2022-002 ? Grant Program: Department of Transportation Airport Improvement Program ? Assistance Listing #20.106 The Great Falls International Airport Authority agrees with the audit recommendations. This was a unique program that unlike other grants allowed us to be reimbursed for operating expenses and likely will never be seen again. The Authority normally receives grants for capital projects each year through the Airport Improvement Program (?AIP?). The Airport employee?s professional construction managers for these projects, such that the normal process is that a contractor invoice is submitted, reviewed and recommended for payment by our construction manager and then submitted for reimbursement from AIP. The COVID relief grants used to reimburse operating costs did not follow this normal process and controls. We will correct the issue identified by re-structuring the process of handling and reconciliation of the grant funds. Airport Accountant, Chayleen Person, will be the one handling the federal funding reimbursement requests. Actions, responsible individuals, and anticipated completion date: - Airport Accountant, Chayleen Person, will handle the reimbursement requests and the review of the federal funding. - Airport Accountant, Chayleen Person, will reconcile these funds monthly to ensure the federal account matches our GL account.

View Audit 38171

Finding 41627 (2022-003)

Significant Deficiency 2022

Lincoln County Health Department

MO

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

2022-003 Significant Deficiency Internal Control ? Allowable Costs/Cost Principles; Reporting A. Comments on Findings and Recommendations: We concur with the auditor?s suggestions for reporting program personnel cost. B. Actions Taken or Planned: Management implemented changes to the capturing ...

2022-003 Significant Deficiency Internal Control ? Allowable Costs/Cost Principles; Reporting A. Comments on Findings and Recommendations: We concur with the auditor?s suggestions for reporting program personnel cost. B. Actions Taken or Planned: Management implemented changes to the capturing and reporting of the program personnel costs for the COVID-19 related programs. Changes included; separate time codes to identify the separate COVID-19 personnel costs; and improvements to personnel reports used to calculate and report program personnel costs. Management will continue to evaluate their controls with respect to current federal awards and requirements to insure accurate information captured and reported. Anticipated completion date: January 2022 Contact information for this finding: Michelle Walsh, 636-528-6117

View Audit 38739

Finding 41607 (2022-002)

Significant Deficiency 2022

Adelante Development Center, Inc.

NM

Questioned Costs Allowable Costs / Cost Principles Cash Management

Planned Corrective Action: Mileage reimbursement was allocated according to a predetermined cost driver. In the future, mileage will be expensed to the exact Federal award of usage based on mileage logs. Staff will be trained in this procedure. Anticipated Completion Date: December 31, 2022 ...

Planned Corrective Action: Mileage reimbursement was allocated according to a predetermined cost driver. In the future, mileage will be expensed to the exact Federal award of usage based on mileage logs. Staff will be trained in this procedure. Anticipated Completion Date: December 31, 2022 Responsible Contact Person: Maria Otero

View Audit 38861 Questioned Costs: $1

Finding 41606 (2022-001)

Significant Deficiency 2022

Adelante Development Center, Inc.

NM

Questioned Costs Allowable Costs / Cost Principles Cash Management

Planned Corrective Action: In accordance with GAAP, we accrue PTO earned in our financial statements. Some cost reimbursement Federal awards don?t allow accrued PTO reimbursement. Staff will be trained on how to identify the contracts and not include accrued PTO in program expenses. Instead, the...

Planned Corrective Action: In accordance with GAAP, we accrue PTO earned in our financial statements. Some cost reimbursement Federal awards don?t allow accrued PTO reimbursement. Staff will be trained on how to identify the contracts and not include accrued PTO in program expenses. Instead, the accrued PTO will be included in a non-reimbursable federal award cost pool that will be charged to the federal program as the PTO is used. Anticipated Completion Date: December 31, 2022 Responsible Contact Person: Maria Otero

View Audit 38861 Questioned Costs: $1

Finding 41589 (2022-002)

Significant Deficiency 2022

Lawrence Union Free School District

NY

Allowable Costs / Cost Principles § 200.400

2022-002. Allowable Costs/Cost Principles United States Department of Education, passed through New York State Department of Education Title I Grants to Local Educational Agencies ALN: 84.010 Special Education Cluster Special Education Grants to States ALN: 84.027A Special Education Preschool Grants...

2022-002. Allowable Costs/Cost Principles United States Department of Education, passed through New York State Department of Education Title I Grants to Local Educational Agencies ALN: 84.010 Special Education Cluster Special Education Grants to States ALN: 84.027A Special Education Preschool Grants ALN: 84.173A Condition: Based on our sample testing of the expenditures charged to the Special Education Cluster and the Title I Grants to Local Educational Agencies, we noted that some expenditures did not show evidence of a grant administrator?s review and approval. Planned Corrective Action: Management agrees with the finding. The District?s Assistant Superintendent for Business has begun implementing procedures to ensure all expenditures charged to federal programs show evidence of review and approval of an appropriate grant administrator responsible for the oversight of these grants. Responsible Contact Person: Jeremy Feder Assistant Superintendent for Business and Operations Lawrence Union Free School District 2 Reilly Road Cedarhurst, NY 11516 Anticipated Completion Date: June 30, 2023.

View Audit 38733

Finding 41549 (2022-001)

Significant Deficiency 2022

Three Rivers Education Foundation, INC

NM

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.430

2022-001 ? Employee Time and Effort Documentation (Significant Deficiency) Federal Program Information: Funding Agency: U.S. Department of Education Title: Teacher & School Leader Incentive Program Assistance Listing: 84.374 A Passthrough: N/A Award Year: 2022 Condition: The Foundation does not have...

2022-001 ? Employee Time and Effort Documentation (Significant Deficiency) Federal Program Information: Funding Agency: U.S. Department of Education Title: Teacher & School Leader Incentive Program Assistance Listing: 84.374 A Passthrough: N/A Award Year: 2022 Condition: The Foundation does not have a system of internal control to accurately track personnel costs when the individual works on more than one program. The Foundation makes a good-faith effort to budget an individual?s time based on their best estimate of the distribution of the employee?s time over the various programs. However, the Foundation?s employees were not required to track their time on a daily basis and identify which program was worked on during that day. The Foundation did not require those employees who are assigned to multiple cost programs to track and certify their time. The Foundation did not ?true-up? actual time versus budgeted time for the various programs during the year. Auditor?s Recommendation: The Foundation should implement internal control policies and procedures which require employees who work under two or more programs to track their time in a method that allows for proper allocation of expenses between those programs. Additionally, the Foundation should implement a process for employees to certify that their time is properly tracked and allocated. Finally, the Foundation should implement a time-frame to adjust budgeted salaries to actual salaries based upon the tracking performed by employees. Responsible official?s view: Specific corrective action plan for finding: Dr. Linda Coy in conjunction with James Coy, CFO and Patty Eaton, Business Manager have developed a revised process of collecting T & E data from employees affected by this action. Each affected employee will collectdaily activities tied to the percentage of time allocated to their respective positions and submit on a monthly basis to the business office. The business office will calculate the time spent on each project and provide that information back to the employee for adjustment during the following month. The documentation, for each employee that is part of this process will be available to the auditors during the next audit cycle. The HR department will maintain these files for inspection. Timeline for completion of corrective action plan: After consultation with the auditor, it was decided that the effective date for implementation is September 1, 2023. Employee position(s) responsible for meeting the timeline: Dr. Linda Coy, Three Rivers Education Foundation Director & James L. Coy CFO

View Audit 40021

Finding 41535 (2022-002)

Material Weakness 2022

County of Henrico, Virginia

VA

Questioned Costs Allowable Costs / Cost Principles

2022-002 -Material Weakness and Nonmaterial Noncompliance -Allowable Costs Program: Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) (ALN 21.027) -United States Department of Treasury -Commonwealth of Virginia Department of Accounts, Federal...

2022-002 -Material Weakness and Nonmaterial Noncompliance -Allowable Costs Program: Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) (ALN 21.027) -United States Department of Treasury -Commonwealth of Virginia Department of Accounts, Federal Award Year: 2022. Responsible Officials: John Wack, Chief Financial Officer, Henrico County Public Schools Planned Corrective Action: The noted lack of certifications as related to overtime was not consistent with policy. Payroll staff will reinforce the importance of overtime approvals and the associated pay support by supervisors. Expected Completion Date: January 31, 2023

View Audit 39118 Questioned Costs: $1

Finding 41533 (2022-001)

Material Weakness 2022

County of Henrico, Virginia

VA

Questioned Costs Allowable Costs / Cost Principles

2022-001-Material Weakness and Compliance Qualification -Allowable Costs (Repeat Finding -See Finding 2021-001) Program: Education Stabilization Fund -Elementary and Secondary Schools Emergency Relief ("ESSER") Fund (ALN 84.4250 and 84.425U) -United States Department of Education -Virgin...

2022-001-Material Weakness and Compliance Qualification -Allowable Costs (Repeat Finding -See Finding 2021-001) Program: Education Stabilization Fund -Elementary and Secondary Schools Emergency Relief ("ESSER") Fund (ALN 84.4250 and 84.425U) -United States Department of Education -Virginia Department of Education; Grant Award Number: S4250200008; Federal Award Year: 2020) Responsible Officials: John Wack, Chief Financial Officer, Henrico County Public Schools Planned Corrective Action: The noted lack of time certifications was not consistent with policy, primarily occurring with substitute staff positions during School Year 2021-2022 and during the second year of the pandemic where classroom instructional roles were transitioning. The national health emergency is temporary and so are the accommodations to it that resulted in this deficiency. Payroll staff will reinforce the importance of timesheet approvals by temporary employees and their supervisors prior to semi-monthly processing, including through an organization-wide communication to principals and management staff. Expected Completion Date: January 31, 2023

View Audit 39118 Questioned Costs: $1

Finding 41505 (2022-001)

Significant Deficiency 2022

Infectious Diseases Society of America

VA

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

Department of Health and Human Services 2022-001 Protecting and Improving Health Globally ? Assistance Listing No. 93.318 Recommendation: We recommend IDSA implement procedures to ensuring costs are allowable and time is allocated properly to the grant. Explanation of disagreement with audit findin...

Department of Health and Human Services 2022-001 Protecting and Improving Health Globally ? Assistance Listing No. 93.318 Recommendation: We recommend IDSA implement procedures to ensuring costs are allowable and time is allocated properly to the grant. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Out of approximately 30 employees billing to the CDC grant, the audit review uncovered two errors in our calculation of billable payroll. ? An employee received a pay increase outside of our normal annual raise process, due to a promotion. We did not pick up the higher pay rate, and therefore, undercharged the grant for the final six months of the grant that ended on September 29, 2022. The salary was corrected for the calculations of the new grant year that began on September 30, 2022. ? An employee received vacation pay as part of her final paycheck, when she left IDSA. We incorrectly billed CDC for the pro-rated portion of the vacation pay. The net of these two errors was an undercharge to the CDC grant billing of $549. Planned completion date for corrective action plan: N/A - we believe that our policies and review are adequate to insure accurate billings to the grant. Name of the contact person responsible for corrective action: Barton Groh, Vice President of Finance & Administration If the Department of Health and Human Services has questions regarding this plan, please call Barton Groh, Vice President of Finance & Administration at 703-299-0108.

View Audit 38593

Finding 41494 (2022-002)

None 2022

Ryder Assisted Care Iii, Inc.

PR

HUD Housing Programs Subrecipient Monitoring Allowable Costs / Cost Principles

2022-2 Residual Receipt The budget of managing agent is limited so the recommendation of more employees cannot be assumed at this time, however management will be evaluating functions performed by the accountant Person in charge will be the Project Administrator and Mr. Jose Feliciano Executive Dire...

2022-2 Residual Receipt The budget of managing agent is limited so the recommendation of more employees cannot be assumed at this time, however management will be evaluating functions performed by the accountant Person in charge will be the Project Administrator and Mr. Jose Feliciano Executive Director of the Management Agent.

View Audit 38265

Finding 41493 (2022-001)

None 2022

Ryder Assisted Care Iii, Inc.

PR

HUD Housing Programs Subrecipient Monitoring Allowable Costs / Cost Principles

Finding Number: 2022-1 Payment of invoices before 30 days of received. The project staff was oriented about the importance of make a payment 30 days after receive the invoice. The plan of correction empathizes in verify weekly the supplier?s invoices and establish a payment date not more than 30 day...

Finding Number: 2022-1 Payment of invoices before 30 days of received. The project staff was oriented about the importance of make a payment 30 days after receive the invoice. The plan of correction empathizes in verify weekly the supplier?s invoices and establish a payment date not more than 30 days of the invoice was received.

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