Corrective Action Plans

Finding 35938 (2022-002)

Material Weakness 2022

IA

Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.303 § 200.403

Finding: 2022-002 Material Weakness in Internal Control over Compliance and Material Noncompliance U.S. Department of Labor Federal Financial Assistance Listing 17.258/17.259/17.278 WIOA Cluster Activities Allowed or Unallowed Finding Summary: The County?s expenditures identified as eligible and cl...

Finding: 2022-002 Material Weakness in Internal Control over Compliance and Material Noncompliance U.S. Department of Labor Federal Financial Assistance Listing 17.258/17.259/17.278 WIOA Cluster Activities Allowed or Unallowed Finding Summary: The County?s expenditures identified as eligible and claimed under the WIOA Cluster program were disallowed by the United States Department of Labor due the lack of appropriate documentation justifying specific costs charged to the program related to one vendor ? Garcia Professional Services, LLC. Also, the contract entered into with Garcia Professional Solutions, LLC. did not adequately address the required contract terms as follows: 1. Total dollar value of the contract to justify procurement method utilized. 2. Terms for payment to ensure payments are only made for verified services received and adequately documented. 3. Contract provisions stipulated in Appendix II to Part 200 of the Uniform Guidance, including Equal Employment Opportunity, Rights to Inventions Made Under a Contract or Agreement, Debarment and Suspension, and Byrd Anti-Lobbying Amendment. Responsible Individuals: Dana Aschenbrenner, Finance Director Corrective Action Plan: Johnson County disagrees with the underlying premises of this finding. The expenditures referred to above were expenditures of the East Central Iowa Workforce Development Board (ECIWDB) and not direct expenses of the County. The ECIWDB contracted with Johnson County to provide fiscal agent services. The ECIWDB then entered into a contract with Garcia Professional Solutions, LLC (?GPS?) to provide administrative support services for the Board. Iowa Workforce Development did not provide adequate guidance to ECIWDB as to the DOL-required terms and the terms of that services contract between ECIWDB and GPS did not contain any standards of documentation which DOL later claimed applied to said contract. The County had no input into the contract between the ECIWDB and GPS, nor was the County a party to said contract. Any alleged deficiencies within that contract between the ECIWDB and GPS are solely the responsibility of the ECIWDB Board and/or Iowa Workforce Development. In our fiscal agent role, the County was obliged to honor payment requests submitted to the Board; in that regard we had to make payments to GPS provided those payment requests were invoiced to ECIWDB consistent with the ECIWDB-GPS contract, which they were. Anticipated Completion Date: Ongoing

View Audit 27011 Questioned Costs: $1

Finding 35920 (2022-001)

Significant Deficiency 2022

Spring Hill College

AL

Student Financial Aid Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles

Condition: There was lack of documentation related to disbursement notices and exit counseling for nine out of thirty-four students tested. Criteria: According to ?668.165, before an institution disburses title IV, HEA program funds for any award year, the institution must notify a student of the a...

Condition: There was lack of documentation related to disbursement notices and exit counseling for nine out of thirty-four students tested. Criteria: According to ?668.165, before an institution disburses title IV, HEA program funds for any award year, the institution must notify a student of the amount of funds that the student or his or her parent can expect to receive under each title IV, HEA program, and how and when those funds will be disbursed. Additionally, according to ?682.604, a school must ensure that exit counseling is conducted with each loan borrower and graduate either in person, by audiovisual presentation, or by interactive electronic means. Cause: The College was unable to locate the documents for the students as a result of transitioning softwares. Effect: Certain documentation for disbursement notices and exit counseling was lost during the transition of the College's software. Context: During the compliance audit testing of ALN 84.268 and ALN 84.379, it was determined that documenation to confirm delivery of disbursement notices and performance of exit counseling could not be provided for certain students selected for testing. Recommendation: We recommend all required documentation be backed up to support compliance with certain requirements. View of Responsible Officials and Planned Corrective Action: The College is currently working with their IT department to make sure that all types of communication includes copying the financial aid department email to make sure the College has support for all communications to prevent this in the future.

View Audit 25502

Finding 35919 (2022-003)

None 2022

Legal Aid Society of Mid-New York, Inc.

NY

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

2022-003: Payroll Timecard Completion. Contact Person Responsible for Corrective Action Plan: Paul J. Lupia, Executive Director. Corrective Action Plan: The Executive Director will reinforce the importance of the timely completion of timecards with all employees. Anticipated Completion Date of Corre...

2022-003: Payroll Timecard Completion. Contact Person Responsible for Corrective Action Plan: Paul J. Lupia, Executive Director. Corrective Action Plan: The Executive Director will reinforce the importance of the timely completion of timecards with all employees. Anticipated Completion Date of Corrective Action Plan: June 30, 2023.

View Audit 25144

Finding 35901 (2022-002)

Significant Deficiency 2022

Atrium Health, Inc.

NC

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

Finding 2022-002: Allowability (COVID-19 ? Provider Relief Fund) Name of Contact Person: David Thomas, Group Vice President & Controller Corrective Action Plan: Atrium Health management believes that, while the Provider Relief Funds reporting was completed on a periodic basis throughout the pand...

Finding 2022-002: Allowability (COVID-19 ? Provider Relief Fund) Name of Contact Person: David Thomas, Group Vice President & Controller Corrective Action Plan: Atrium Health management believes that, while the Provider Relief Funds reporting was completed on a periodic basis throughout the pandemic, the intent from HRSA was to document the use of those funds for COVID-19 expenses and for lost revenues over the course of the entire pandemic. Because the PRF portal did not allow for previous periods to be restated in response to new information or corrections identified from previous reported periods, the only recourse available for health systems to restate COVID-19 expenses or lost revenues is through future PRF reporting or through the HRSA audit process. Management agrees that the control process in place during the initial reporting process for Wilkes Regional Medical Center did not yield the ultimate cost categorization that was corrected in the PRF reporting noted above; however, management?s interaction with HRSA throughout 2022 and the resulting clarification of COVID-19 expenses, is now incorporated into the overall PRF reporting control process. With respect to the identified questioned costs, management agrees that these costs should not have been included as COVID-19 related expenses for that period. However, management also recognizes that Wilkes Regional Medical Center has unused lost revenues more than this amount and as such, the questioned costs would not be subject to a return of the PRF proceeds. This position is supported by a similar finding in the 2021 Atrium Health Enterprise audit that was resolved with this conclusion and is documented in the Management Decision Letter issued by HRSA dated June 26, 2023. There are no additional PRF reporting periods required to be completed for Wilkes Regional Medical Center and Atrium Health management, when contacted, will provide HRSA auditors similar documentation to support the conclusion reached for these COVID-19 related expenses. Proposed Completion Date: Management will complete the corrective action plan upon request by HRSA.

View Audit 37993 Questioned Costs: $1

Finding 35880 (2022-003)

None 2022

Bandera County

TX

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

Finding Summary: County approved COVID State and Local Fiscal Recovery Funds for a debt service payment. Federal regulations do not allow funds to be used for debt service and the county could be liable to return the funds. Responsible Individuals: Darryl Sadler, Bandera County Auditor Correctiv...

Finding Summary: County approved COVID State and Local Fiscal Recovery Funds for a debt service payment. Federal regulations do not allow funds to be used for debt service and the county could be liable to return the funds. Responsible Individuals: Darryl Sadler, Bandera County Auditor Corrective Action Plan: Subrecipient has been contacted and a request for qualified expenses is being made. If subrecipient does not have enough qualified expenses, per signed county agreement with subrecipient, any non-qualified funds will be returned to county. Anticipated Completion Date: 04/13/2023

View Audit 37536 Questioned Costs: $1

Finding 35851 (2022-001)

Material Weakness 2022

Legal Aid of Wyoming, Inc.

WY

Allowable Costs / Cost Principles

Management?s Response: A detailed corrective action plan is in the works but on a basic level Legal Aid plans to do the following three tasks: 1. Review, update and revise the Legal Aid accounting manual. 2. Schedule quarterly reviews with the Finance Committee to review cost allocations 3. Revi...

Management?s Response: A detailed corrective action plan is in the works but on a basic level Legal Aid plans to do the following three tasks: 1. Review, update and revise the Legal Aid accounting manual. 2. Schedule quarterly reviews with the Finance Committee to review cost allocations 3. Review and update our day-to-day compliance oversight of staff time and grant allocations and make appropriate changes. Raymond D. Macchia Executive Director Legal Aid of Wyoming Inc.

View Audit 32560

Finding 35810 (2022-001)

Significant Deficiency 2022

Housing Authority of the City of Calexico

CA

Eligibility HUD Housing Programs Subrecipient Monitoring

Name of auditee: Housing Authority of the City of Calexico Name of audit firm: Smith Marion and Co. Inc. Period covered by the audit: Year Ended June 30, 2022 CAP Prepared by Name: Teresa Nava Position: Executive Director Telephone Number: (760) 357-3013 Current Findings on the Schedule of Findings,...

Name of auditee: Housing Authority of the City of Calexico Name of audit firm: Smith Marion and Co. Inc. Period covered by the audit: Year Ended June 30, 2022 CAP Prepared by Name: Teresa Nava Position: Executive Director Telephone Number: (760) 357-3013 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations. 1. Finding 2022-001 a. Comments on the Finding and Each Recommendation: The Authority concurs with the finding. b. Action(s) Taken or Planned on the Finding In order to address this noncompliance, the Authority is taking measures to ensure compliance with the requirements of the Capital Fund Program. We will review eligible activity requirements pursuant to the auditors recommendation and implement controls to ensure compliance. In addition, management has taken immediate steps to identify costs in each budget line item (BLI) and have ensured that costs are properly allocated as such going forward. All actions will be completed prior to the completion of our next fiscal year ending June 30, 2023.

View Audit 35662

Finding 35801 (2022-004)

Significant Deficiency 2022

Hudson Valley Community College

NY

Questioned Costs Allowable Costs / Cost Principles Special Tests & Provisions

Financial Statements Management?s Response and Planned Corrective Action: The February 2022 and April 2022 distributions were the only distributions impacted by the data input error and both related to the Spring 2022 semester. Due to the error, 871 students (868 of the 2,894 students in the Februar...

Financial Statements Management?s Response and Planned Corrective Action: The February 2022 and April 2022 distributions were the only distributions impacted by the data input error and both related to the Spring 2022 semester. Due to the error, 871 students (868 of the 2,894 students in the February 2022 distribution and 3 of the 56 students in the April 2022 distribution) received a higher distribution than was originally planned. Of the 871 students, 129 received $70 more than originally planned and 742 received $170 more than originally planned. In no event did any one student receive less than the originally planned distribution amount, and furthermore no student who received the additional funding was ineligible under the program. However, as the $135,436 that was distributed above the planned amount was not properly supported by the College?s plan for distribution due to an error, the College agrees that these monies should not be federally funded. After the error was identified in fiscal year 2023, the College decided to fund the over-awarded amount with the College?s own funds so that the federal distribution is in line with their pre-determined plan that has been publicly posted to the College?s website. After the correction, the College has available $135,436 of HEERF student funding that was already drawn down from the federal government. The College has a plan in place to distribute these monies to students in fiscal year 2023 to remain in compliance with the program. The College will correct the quarterly reporting to reflect the above changes. The College has also put in place review controls around the HEERF distribution process. No other instances of errors have occurred subsequent to the April 2022 distribution and, after the $135,436 is distributed to students in fiscal year 2023, all awarded amounts for student relief funding will have been appropriately expended through distributions to students per the program. Corrective Action Plan Pages Finding Number: 2022-004 Federal Assistance Listing Number: 84.425E Education Stabilization Fund (COVID 19 ? Higher Education Emergency Relief Fund ? Student Relief) Year Ended: August 31, 2022 Responsible Individual: Christine Lasch Comptroller Management?s Response and Corrective Action Plan: The College agrees with the finding and recommendation. For the February and April 2022 distributions to students, there were data input errors in assigning the dollar amount to be distributed to each student based on their EFC category. This caused a change in the amount to be distributed per student from the original pre-determined plan. The February 2022 and April 2022 distributions were the only distributions impacted by the data input error and both related to the Spring 2022 semester. Due to the error, 871 students (868 of the 2,894 students in the February 2022 distribution and 3 of the 56 students in the April 2022 distribution) received a higher distribution than was originally planned. Of the 871 students, 129 received $70 more than originally planned and 742 received $170 more than originally planned. In no event did any one student receive less than the originally planned distribution amount, and furthermore no student who received the additional funding was ineligible under the program. However, as the $135,436 that was distributed above the planned amount was not properly supported by the College?s plan for distribution due to an error, the College agrees that these monies should not be federally funded. After the error was identified in fiscal year 2023, the College decided to fund the over-awarded amount with the College?s own funds so that the federal distribution is in line with their pre-determined plan that has been publicly posted to the College?s website. After the correction, the College has available $135,436 of HEERF student funding that was already drawn down from the federal government. The College has a plan in place to distribute these monies to students in fiscal year 2023 to remain in compliance with the program. The College will correct the quarterly reporting to reflect the above changes. The College has also put in place review controls around the HEERF distribution process. No other instances of errors have occurred subsequent to the April 2022 distribution and, after the $135,436 is distributed to students in fiscal year 2023, all awarded amounts for student relief funding will have been appropriately expended through distributions to students per the program. The above procedures have already been implemented.

View Audit 32231 Questioned Costs: $1

Finding 35790 (2022-002)

Significant Deficiency 2022

Hispanic-American Institute Inc.

NM

Questioned Costs Allowable Costs / Cost Principles

2022?002?ALLOWABLE COSTS AND ACTIVITIES?PAYROLL AND RELATED ITEMS Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Special Programs for the Aging, Title IV, and Title II, Discretionary Projects Grants for New and Expanded Services under the Health Center Program A...

2022?002?ALLOWABLE COSTS AND ACTIVITIES?PAYROLL AND RELATED ITEMS Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Special Programs for the Aging, Title IV, and Title II, Discretionary Projects Grants for New and Expanded Services under the Health Center Program Assistance Listing Number: 93.048 Federal Award Identification Number and Year: Multiple Award Period: Project period 06/01/2018-05/31/2023; Budget period: Multiple Questioned Costs: Approximately $13,000 Statement of Condition During our audit, we noted instances in which timesheets were not approved, and inconsistent allocations were applied to the grants. In some instances, the percentages of allocations calculated in timesheets were incorrect and did not match the allocation in the general ledger. It appears that allocations are based mainly on budget rather than actual direct and indirect time spent on the grant. Recommendation We recommend the organization prevent recurrence of conducting regular reviews, and reconciliations, provide timesheets training and guidance to staff and monitoring compliance. We also recommend a re-design of the timesheets, so grant allocations and calculations for direct and indirect cost are more easily performed and traceable to the grant general ledger. Corrective Action A new timesheet was implemented effective September 1, 2023, for all employees that makes the match between allocations of time worked and allocation of compensation from different sources in the general ledger. The timesheet included specific instructions and was provided to each employee individually. Timeline: The finding was resolved in September 2023. Responsible officials: Bruce Young Candelaria ? President / Ricardo A. Colon Padilla, Vice- President Submitted by: Ricardo A. Colon Padilla, CPA Vice-President

View Audit 25286 Questioned Costs: $1

Finding 35553 (2022-004)

Material Weakness 2022

New London Homeless Hospitality Center, Inc.

CT

Allowable Costs / Cost Principles

Finding 2022-004 Internal Controls Over Allowable Costs We have implemented a new monthly review by our Executive Director and CFO of all government contract income and cost reporting in our accounting system to assure that our cost allocation plan and underlying accounting records are in line and ...

Finding 2022-004 Internal Controls Over Allowable Costs We have implemented a new monthly review by our Executive Director and CFO of all government contract income and cost reporting in our accounting system to assure that our cost allocation plan and underlying accounting records are in line and consistent.

View Audit 30140

Finding 35552 (2022-003)

Material Weakness 2022

New London Homeless Hospitality Center, Inc.

CT

Allowable Costs / Cost Principles Cash Management Reporting

Finding 2022-003 Reporting Allowable/Allocable Costs We have made considerable progress in fully documenting all costs by funding source in our accounting system. We have now fully implemented a detailed customer/job tracking capacity in QuickBooks and have created a coding system to match all inc...

Finding 2022-003 Reporting Allowable/Allocable Costs We have made considerable progress in fully documenting all costs by funding source in our accounting system. We have now fully implemented a detailed customer/job tracking capacity in QuickBooks and have created a coding system to match all income and costs associated with government contracts to specific customer/jobs. As of March 2023 this structure has been implemented for all costs with the exception of indirect costs. We will complete work on properly allocating indirect costs to customer/jobs (including securing board approval of the plan) by May 1, 2023. All improvements in accounting by customer/job will be implemented for the full fiscal year ended June 30, 2023. Each government contract is now reviewed on a monthly basis by both our Executive Director and our CFO to assure that appropriate recording of income and costs have been implemented.

View Audit 30140

Finding 35547 (2022-003)

Significant Deficiency 2022

Family First Health Corporation

PA

Allowable Costs / Cost Principles Significant Deficiency

Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Health Center Program Cluster, COVID-19 Immunizations CoAg and Vaccines for Children Program Federal Assistance Listing Number: 93.224, 93.527, 93.268 Compliance Requirements: Activities allowed or unallowed, Allowab...

Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Health Center Program Cluster, COVID-19 Immunizations CoAg and Vaccines for Children Program Federal Assistance Listing Number: 93.224, 93.527, 93.268 Compliance Requirements: Activities allowed or unallowed, Allowable costs/Cost Principles Views of Responsible Officials and Planned Corrective Actions: Family First Health will review its Time and Effort policy to ensure continued compliance with federal regulations in maintaining records of personnel time and effort to substantiate salary costs associated with its federal grants. We will add steps to our process to ensure that the certifications by employees whose time is allocated to one federally funded program will sign an after-the-fact certification on a semi-annual basis confirming that the employee worked on a single award for the given period. The transition from ADP (our past payroll processor) to Paycom (our new payroll processor) will provide additional levels of timekeeping detail that will enable time and effort to be more closely monitored and reported. Completion Date 2/1/23 Accounting Name of Contact Person: Jenny Englerth, President/CEO

View Audit 25106

Finding 35510 (2022-002)

Significant Deficiency 2022

Bishop State Community College

AL

Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.303

Reference Number: 2022-002 Compliance Requirement: Reporting Type of Finding: Internal Control and Compliance Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Assistance Listing Number(s) and Title: 84.425 ? Higher Education Emergency Relief Fund(HEERF) Fe...

Reference Number: 2022-002 Compliance Requirement: Reporting Type of Finding: Internal Control and Compliance Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Assistance Listing Number(s) and Title: 84.425 ? Higher Education Emergency Relief Fund(HEERF) Federal Awarding Agency: U.S. Department of Education Bishop State has reviewed and recognized the needed changes to be put into place to ensure timely reporting and accurate record keeping for all reported data. Bishop State has the Restricted accountant complete the quarterly and annual HEERF reports and file all data according to the report in an organized and methodical method. Once the Restricted Accountant completes the report the Chief Financial Officer and/or Director of Accounting will review the reports and backup data for approval. Once the reports are approved they are handed over to the Grants Administrator for filing on-line with the Department of Education via the HEERF site. This audit finding is a duplicate to the audit finding 2021-005 from the previous fiscal year. The 2022 fiscal year was 75% of the way over at the time the prior year audit finding was presented to Bishop State Community College. At the point of notification all quarterly and annual reports were filed according to HEERF uniform guidance. No other corrective action had to be taken in the 2022 fiscal year as all other uniform reporting guidance was met for the 2022 audit. Anticipated Completion Date: October 2022. Contact Person: Jessica Davis, Chief Financial Officer

View Audit 26807

Finding 35506 (2022-005)

Material Weakness 2022

Metropolitan School District of Warren County

IN

Questioned Costs Allowable Costs / Cost Principles Procurement, Suspension & Debarment § 200.303 § 200.403

FINDING 2022-005 CONTACT PERSON RESPONSIBLE FOR CORRECTIVE ACTION: Ralph Shrader/Jim Beyer CONTACT PHONE NUMBER: 765-762-3364 VIEWS OF RESPONSIBLE OFFICIAL: We concur with the finding. DESCRIPTION OF CORRECTIVE ACTION PLAN: School Corporation will advertise and attain sealed bids for projects as req...

FINDING 2022-005 CONTACT PERSON RESPONSIBLE FOR CORRECTIVE ACTION: Ralph Shrader/Jim Beyer CONTACT PHONE NUMBER: 765-762-3364 VIEWS OF RESPONSIBLE OFFICIAL: We concur with the finding. DESCRIPTION OF CORRECTIVE ACTION PLAN: School Corporation will advertise and attain sealed bids for projects as required by Federal guidelines. Detailed contracts and invoices will be required by the bidder before payment is made. ANTICIPATED COMPLETION DATE: March 2023

View Audit 29924 Questioned Costs: $1

Finding 35480 (2022-002)

Material Weakness 2022

Metropolitan School District of Warren County

IN

Allowable Costs / Cost Principles School Nutrition Programs § 200.303 § 200.403

FINDING 2022-002 CONTACT PERSON RESPONSIBLE FOR CORRECTIVE ACTION: Lacey Sturgeon/Melissa Bell CONTACT PHONE NUMBER: 765-762-2500 VIEWS OF RESPONSIBLE OFFICIAL: We concur with the finding. DESCRIPTION OF CORRECTIVE ACTION PLAN: All claims/invoices will be reviewed by the Food Service Director and va...

FINDING 2022-002 CONTACT PERSON RESPONSIBLE FOR CORRECTIVE ACTION: Lacey Sturgeon/Melissa Bell CONTACT PHONE NUMBER: 765-762-2500 VIEWS OF RESPONSIBLE OFFICIAL: We concur with the finding. DESCRIPTION OF CORRECTIVE ACTION PLAN: All claims/invoices will be reviewed by the Food Service Director and validated by the Assistant Food Service Director for correct contractual prices. ANTICIPATED COMPLETION DATE: March 2023

View Audit 29924

Finding 35404 (2022-004)

Material Weakness 2022

Isd #36 Kelliher

MN

Allowable Costs / Cost Principles

Contact Person - Paul Grams, Superintendent. Corrective Action Plan - The District will review their procedures to ensure that all expenditures are eligible expenditures. Completion Date - January 31, 2023.

View Audit 31949

Finding 35399 (2022-004)

Significant Deficiency 2022

Northwest Colorado Council of Governments

CO

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

AGING CLUSTER ? Assistance Listing No. 93.AGING Recommendation: We recommend the Council review its payroll procedures over hourly employees to ensure all hours are properly accounted for by pay code in the final payroll. Explanation of disagreement with audit finding: There is no disagreement with ...

AGING CLUSTER ? Assistance Listing No. 93.AGING Recommendation: We recommend the Council review its payroll procedures over hourly employees to ensure all hours are properly accounted for by pay code in the final payroll. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Fiscal staff will review timesheet formats and search for possible improvements to the existing templates. Since this incident occurred, the Council has split the former Fiscal Coordinator position into two separate roles. This allows each employee to spend additional time on a fewer number of employees during payroll and review each timesheet with a high level of detail. Fiscal staff will continue to focus on precautions to reduce risk of error and employees will be encouraged to review their paystubs after each pay period. Name(s) of the contact person(s) responsible for corrective action: Becky Walter, Fiscal Manager Planned completion date for corrective action plan: December 31, 2023

View Audit 26785

Finding 35398 (2022-003)

Significant Deficiency 2022

Northwest Colorado Council of Governments

CO

Reporting Allowable Costs / Cost Principles Cash Management § 200.502

Community Development Block Grants ? Assistance Listing No. 14.228 Recommendation: We recommend that the Council record federal expenditures on the SEFA under the program in the year upon which the loan disbursement occurs. Explanation of disagreement with audit finding: There is no disagreement wit...

Community Development Block Grants ? Assistance Listing No. 14.228 Recommendation: We recommend that the Council record federal expenditures on the SEFA under the program in the year upon which the loan disbursement occurs. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Council has revised their procedures so that loan disbursements will be recorded on the SEFA in the year in which they are disbursed. Name(s) of the contact person(s) responsible for corrective action: Anita Cameron, NLF Director, and Becky Walter, Fiscal Manager Planned completion date for corrective action plan: December 31, 2023

View Audit 26785

Finding 35397 (2022-002)

Significant Deficiency 2022

Northwest Colorado Council of Governments

CO

Allowable Costs / Cost Principles Cash Management Reporting

Community Development Block Grants ? Assistance Listing No. 14.228 Recommendation: We recommend preparing the required reports under the CDBG program to be ready for uploading to the portal once it is accessible to ensure reporting requirements are met. Explanation of disagreement with audit finding...

Community Development Block Grants ? Assistance Listing No. 14.228 Recommendation: We recommend preparing the required reports under the CDBG program to be ready for uploading to the portal once it is accessible to ensure reporting requirements are met. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Program Director will work with the Fiscal Office to ensure all reporting requirements are met prior to the deadline, regardless of ability to submit. This plan will ensure past, current, and future reporting requirements are met. Name(s) of the contact person(s) responsible for corrective action: Anita Cameron, NLF Director and Becky Walter, Fiscal Manager Planned completion date for corrective action plan: December 31, 2023

View Audit 26785

Finding 35396 (2022-004)

Significant Deficiency 2022

Lamar County Georgia

GA

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

2022-004 Reporting Requirements for Federally Funded Projects - U.S. Department of Treasury Coronavirus State and Local Fiscal Recovery Funds, (Assistance Listing #21.027). Name of Contact Person Responsible...

2022-004 Reporting Requirements for Federally Funded Projects - U.S. Department of Treasury Coronavirus State and Local Fiscal Recovery Funds, (Assistance Listing #21.027). Name of Contact Person Responsible for Correction Action Plan: Sean Townsend, County Administrator Corrective Action Plan: The county has adopted a new Grant policy and procedures to ensure timely and accurate grant submissions. Anticipated Completion Date: Fiscal year 2023.

View Audit 24723

Finding 35383 (2022-001)

Material Weakness 2022

Newport Consolidated Joint School District No. 56-415

WA

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

The District?s finding for not having adequate internal controls for ensuring compliance with wage rate requirements was solely because the district did not know about the federal requirement to monitor all certified payrolls paid by the contractors who provided the portable to the vendor the Distri...

The District?s finding for not having adequate internal controls for ensuring compliance with wage rate requirements was solely because the district did not know about the federal requirement to monitor all certified payrolls paid by the contractors who provided the portable to the vendor the District purchased from. Upon learning that the District is required to monitor certified payrolls paid by contractors and subcontractors who provide products to our vendors, the District will request certified payrolls from our vendors ensuring prevailing wages are paid from any corresponding contractor and subcontractor prior to final payment.

View Audit 31715

Finding 35381 (2022-001)

Significant Deficiency 2022

Hawaii Public Health Institute

HI

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.414

1. Excess indirect cost billing Three contracts identified with excess indirect cost billing will be corrected on the next invoice and prior to contract ending date. Assistance Listing (AL) No. 93.268 or 2103 CBO Contract and No. 93.391 or 2103 Health Equity Contract are ending by November 2023 and ...

1. Excess indirect cost billing Three contracts identified with excess indirect cost billing will be corrected on the next invoice and prior to contract ending date. Assistance Listing (AL) No. 93.268 or 2103 CBO Contract and No. 93.391 or 2103 Health Equity Contract are ending by November 2023 and May 2024 respectively. Hawaii Public Health Institute (HIPHI) will submit up to date billing with corrections. As recommended by the auditors, the HIPHI team will 1) create a written procedure that describes in detail the process to prepare and review program billings, and 2) implement guidelines on how to record indirect costs. For all federally awarded programs, the Director of Finance and Operations and the program's lead manager, with direct knowledge of the requirements for the grants, will review the billing prior to submission to the funder. The Finance and Accounting Manager and/or other trained Finance and Operations staff will prepare the billings, provide financial reports as requested, and include any supporting documentation used, for the reviewers.

View Audit 28427 Questioned Costs: $1

Finding 35368 (2022-003)

Material Weakness 2022

Edna Martin Christian Center, Inc.

IN

Allowable Costs / Cost Principles Material Weakness

2022-003 Innovative Approaches to Literacy; Full-Service Community Schools; and Promise Neighborhoods ? Assistance Listing No. 84.215J Recommendation: We recommend the organization charge compensation for personnel services to the federal grant based on approved hours worked in the program. Also, we...

2022-003 Innovative Approaches to Literacy; Full-Service Community Schools; and Promise Neighborhoods ? Assistance Listing No. 84.215J Recommendation: We recommend the organization charge compensation for personnel services to the federal grant based on approved hours worked in the program. Also, we recommend controls be put in place to ensure all wage rates are reviewed for accuracy prior to payroll being processed and charged to the grant. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: In the interim the utilization of manual time sheets is taking place for individuals not designated 100 percent. We are also working on Implementation of Job costing for all Staff with PEO provider allowing restricted selections of projects and departments. Name of the contact person responsible for corrective action: Guadalupe Perez, HR Planned completion date for corrective action plan: 12/31/2023

View Audit 24189

Finding 35360 (2022-005)

None 2022

United Way of Acadiana, INC

LA

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

2022-005 Controls Over Activities Allowed/Allowable Costs See Internal Control finding 2022-003.

View Audit 24188

Finding 35359 (2022-003)

Material Weakness 2022

United Way of Acadiana, INC

LA

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

2022-003 Controls Over Activities Allowed/Allowable Costs Recommendation: The Organization should review their established policies and procedures for effectiveness and ensure all employees adhere to all established procedures. Additionally, management should ensure all costs charged to the progr...

2022-003 Controls Over Activities Allowed/Allowable Costs Recommendation: The Organization should review their established policies and procedures for effectiveness and ensure all employees adhere to all established procedures. Additionally, management should ensure all costs charged to the program are allowable under the grant guidelines. Corrective Action Plan: United Way of Acadiana has welcomed a new Finance Director with experience in establishing internal controls. We are committed to implementing comprehensive internal controls that encompass enhancing financial reporting processes to ensure accuracy, transparency, and compliance with regulatory standards; budget oversight, risk management and expenditure and cash flow management.

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