Corrective Action Plans

Finding 35342 (2022-002)

Significant Deficiency 2022

WI

Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.303

Finding 2022-002 Name of Contact Person: Debra Hansen, Accounting Manager ? Grants and Gifts Corrective Action Plan: Effective May 2023, MMC ? Dickinson converted to the MCHS, Inc accounting systems and its accounting staff fully joined the MCHS, Inc centralized accounting team by August 2023, su...

Finding 2022-002 Name of Contact Person: Debra Hansen, Accounting Manager ? Grants and Gifts Corrective Action Plan: Effective May 2023, MMC ? Dickinson converted to the MCHS, Inc accounting systems and its accounting staff fully joined the MCHS, Inc centralized accounting team by August 2023, such that the MCHS system of controls now extend to MMC-Dickinson. Specifically with these changes, grant accounting duties are also transitioning to the MCHS grant accounting team which extends MCHS system of controls over grant accounting to MMC-Dickinson to ensure accurate and timely completion of the Schedule. Proposed Completion Date: December 31, 2023

View Audit 24187

Finding 35340 (2022-004)

Significant Deficiency 2022

Marshfield Clinic Health System, Inc.

WI

Questioned Costs Allowable Costs / Cost Principles Eligibility § 200.303

Finding 2022-004 Name of Contact Person: Dan Fischer, Internal Consultant (former Controller) Corrective Action Plan: In early 2022, the team calculating physician compensation costs eligible for reporting in the HRSA portal experienced turnover of staff and thorough review of new staff?s work wa...

Finding 2022-004 Name of Contact Person: Dan Fischer, Internal Consultant (former Controller) Corrective Action Plan: In early 2022, the team calculating physician compensation costs eligible for reporting in the HRSA portal experienced turnover of staff and thorough review of new staff?s work was not completed for several months. Although expenses were overstated in the portal, the grant was not overcharged as lower expenses reported for physician compensation costs would have been replaced by increasing the amount related to additional eligible lost revenues. Management will implement review procedures for eligible physician compensation costs to ensure expenditures to the portal are accurate. Proposed Completion Date: December 31, 2023

View Audit 24187 Questioned Costs: $1

Finding 35322 (2022-002)

Material Weakness 2022

Sweeny Hospital District

TX

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

We are in receipt of the findings required to be reported by the single audit for Period 2 and Period 3 reporting for payments received from the Provider Relief Fund (PRF), specifically, regarding discrepancies in the reporting requirements and auditing for the above period for the PRF. Management d...

We are in receipt of the findings required to be reported by the single audit for Period 2 and Period 3 reporting for payments received from the Provider Relief Fund (PRF), specifically, regarding discrepancies in the reporting requirements and auditing for the above period for the PRF. Management does not dispute the finding. Subsequent to the completion of the FY 2021 single audit and the completion of reporting for periods 2 and 3, the district has prioritized the development of policies over financial reporting processes for all future periods of PRF reporting and auditing. The district will perform detailed analysis of the reporting requirements in accordance with the guidelines set forth by HRSA. The hospital CEO, Kelly Park, will oversee this to ensure that this is accomplished. The district will also provide its? consultants and information to be submitted to HRSA for accuracy. The district has already implemented these new procedures for period 4 reporting, and is confident that all future submissions will be correct. The Corrective Action Plan will be implemented by September 30, 2023.

View Audit 24008

Finding 35302 (2022-002)

Significant Deficiency 2022

Santa Fe County

NM

Allowable Costs / Cost Principles

The Finance Division will work with the Housing Authority to ensure all amounts are paid back to the grantor if the County was reimbursed. The error has been addressed internally to ensure it will not occur again in future adjustments.

View Audit 25902

Finding 35288 (2022-002)

Significant Deficiency 2022

Northfield Healthy Community Initiative

MN

Questioned Costs Allowable Costs / Cost Principles Period of Performance

Northfield Healthy Community Initiative respectfully submits the following corrective action plan for the year ended September 30, 2022. Audit period: October 01, 2021 - September 30, 2022 U.S. Department of the Treasury 2022-0...

Northfield Healthy Community Initiative respectfully submits the following corrective action plan for the year ended September 30, 2022. Audit period: October 01, 2021 - September 30, 2022 U.S. Department of the Treasury 2022-002 Education Partnership Coalition Grant ? Assistance Listing No. 21.027 Recommendation: The Organization should review the expense incurred date for disbursement within the grant award period start date to ensure proper period of performance criteria is met. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Organization implemented process to review incurred dates for expenditures within the grant award period start and end dates. Name(s) of the contact person(s) responsible for corrective action: Sandy Malecha, Executive Director Planned completion date for corrective action plan: February 2023 If there are any questions regarding this plan, please call Sandy Malecha at 507-664-3524.

View Audit 24523 Questioned Costs: $1

Finding 35252 (2022-001)

None 2022

Washington University

MO

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

Accountant?s Finding 2022 ? 001 Management concurs with this finding and we have implemented the following correcting actions: ? In Workday, the Basis Limit field is the key mechanism that will determine whether a subaward charges the appropriate amount of overhead. We have reviewed the current gr...

Accountant?s Finding 2022 ? 001 Management concurs with this finding and we have implemented the following correcting actions: ? In Workday, the Basis Limit field is the key mechanism that will determine whether a subaward charges the appropriate amount of overhead. We have reviewed the current grants that have out-going subawards and added/updated the Basis Limit as applicable. ? The staff in Sponsored Projects Accounting that create new accounts have received additional training on how/when to load a Basis Limit for out-going subawards. ? New reports have been created which identify that Basis Limits entered are complete and appropriate and these are reviewed on a monthly basis. ? As a result of the 2022R2 Workday Feature Release (9/22), Management has added a custom validation that will require a Basis Limit when an out-going subaward is included on a grant. Completion Date: January 2023 University Contact and Responsible Party: Joseph M. Gindhart, (314) 935-7089

View Audit 24634 Questioned Costs: $1

Finding 35202 (2022-002)

Significant Deficiency 2022

Survivor Empowerment Center

IL

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

Finding No. 2022-002 ? Salaries and Benefits Not Supported by Proper Time and Effort Documentation Federal Program: Crime Victim Assistance Project No: 219001 and 216001 CFDA No: 16.575 Passed Through: Illinois Coalition Against Domestic Violence and Illinois Coalition Against Sexual Assault Federa...

Finding No. 2022-002 ? Salaries and Benefits Not Supported by Proper Time and Effort Documentation Federal Program: Crime Victim Assistance Project No: 219001 and 216001 CFDA No: 16.575 Passed Through: Illinois Coalition Against Domestic Violence and Illinois Coalition Against Sexual Assault Federal Agency: U.S. Department of Justice Condition: During our testwork, we noted the following: ? Two employee?s timesheets did not reflect the correct allocation percentages determined by the Organization, and ? One employee did not have a time and effort certification submitted during the 4th quarter of 2022. Plan: The Survivor Empowerment Center, Inc. is currently in the process of training a new HR Specialist and putting together a step-by-step checklist for completing payroll to ensure all steps are taken. This checklist includes a review of payroll by the Assistant Director. Anticipated Date of Completion: By February 10, 2023 ? the next payroll. Name of Contact Person: Susan Hicks, Assistant Director

View Audit 24593

Finding 35185 (2022-002)

Significant Deficiency 2022

Alvernia University

PA

Allowable Costs / Cost Principles Cash Management Eligibility

Federal Program Corporation of National and Community Service - AmeriCorps Seniors Foster Grandparent Program, ALN 94.011, Award No. 21SFBPA002, Period 7/1/21 - 6/30/24 Condition/Cause Due to turnover in program staff, management was unable to locate certain requested documentation for audit testin...

Federal Program Corporation of National and Community Service - AmeriCorps Seniors Foster Grandparent Program, ALN 94.011, Award No. 21SFBPA002, Period 7/1/21 - 6/30/24 Condition/Cause Due to turnover in program staff, management was unable to locate certain requested documentation for audit testing. Recommendation We recommend that the University revisit and revise their documentation filing system for timecards, mileage reimbursement, and other documentation that would support amounts paid for stipends under the program. This would also include a complete inventory of all clearances/criminal background checks for current staff and volunteers working in the program and obtain updated background checks for any that are not on file. We also recommend the University revisit the process of replacing a director after their departure to ensure program compliance continues. Management Response We agree with the auditors' finding. The instance of non-compliance occurred during a period when the University had a vacancy in both the Grant Specialist and Program Director positions. These roles carry duties to includes design and oversight of the internal control environment regarding the compliance of the federal program. As of August 2022, both vacant positions have been appointed to provide oversight for program compliance. To mitigate deficiencies in controls regarding change management, personnel status change forms involving federally funded programs will be circulated to the Program Director, Grant Specialist, and Business Affairs office. The University will implement the auditors? recommendation to invest in a documentation and approval system for credentials and allowable costs. The Program Director will also perform routine maintenance over personnel files and required documentation.

View Audit 24786

Finding 35184 (2022-001)

Significant Deficiency 2022

Alvernia University

PA

Allowable Costs / Cost Principles

Federal Program Department of Education - Strengthening Institutions Program, ALN 84.031A, Award No. P031A190172, Period 10/1/19 - 9/30/24 Condition/Cause During the year ended June 30, 2022, an individual working in an allowable position under the grant changed job titles to a different position, ...

Federal Program Department of Education - Strengthening Institutions Program, ALN 84.031A, Award No. P031A190172, Period 10/1/19 - 9/30/24 Condition/Cause During the year ended June 30, 2022, an individual working in an allowable position under the grant changed job titles to a different position, which was not allowable under the grant. The wages and fringe benefits for this individual continued to be charged to the grant after the change in position. Internal controls in place did not detect the unallowable costs charged to the grant in the 4th quarter of the fiscal year, prior to drawing down funds. Recommendation We recommend that the University revisit and strengthen internal controls over determining compliance with the allowable activities and allowable cost requirements of the grant for wages and fringe benefits. Management Response We agree with the auditors' finding. The instance of non-compliance occurred during a period when the University had a vacancy in the Grant Specialist position. This role?s duty includes oversight of the internal control environment regarding the compliance of the federal program. Effective August 2022, the position has been filled and corrective actions are in process to strengthen internal controls to avoid non-compliance going forward. To mitigate deficiencies in controls regarding change management, personnel status change forms involving federally funded programs will be circulated to the Program Director, Grant Specialist, and Business Affairs office. In addition, the Program Director will reconcile funds disbursed for unallowable costs prior to the filing of the September 30, 2023 annual report.

View Audit 24786

Finding 35165 (2022-004)

Significant Deficiency 2022

City of Woonsocket

RI

Allowable Costs / Cost Principles HUD Housing Programs Significant Deficiency

Name of Contact Person: Alyssa McDermott Corrective Action Plan: In the past year, the City has worked to develop an updated set of policies and procedures for the CDBG program and has engaged in substantial Environmental Review training. For all Environmental Reviews that are Exempt or Categorical...

Name of Contact Person: Alyssa McDermott Corrective Action Plan: In the past year, the City has worked to develop an updated set of policies and procedures for the CDBG program and has engaged in substantial Environmental Review training. For all Environmental Reviews that are Exempt or Categorically Excluded Not Subject to Section 58.5, no Request for Release of Funds is necessary. For Environmental Reviews that are Categorically Excluded, Subject to Section 58.5, the review is conducted to determine if there are any circumstances which require compliance with any of the federal laws and authorities cited at ?58.5. If not, funds may be committed and drawn down without the need to submit a Request for Release of Funds. In the event that a project is Categorically Excluded, Subject to Section 58.5, and there are circumstances which require compliance with one or more federal laws and authorities cited at ?58.5, the City completes all required consultation and mitigation protocol requirements, publishes the Notice of Intent to Request Release of Funds, and obtains the required ?Authority to Use Grant Funds? (HUD 7015.16) per Section 58.70 and 58.71 before committing or drawing down any funds. Similarly, all Environmental Assessments are subject to the RROF process, based on whether there is a Finding of No Significant Impact or a Finding of Significant Impact. City staff is following all specific requirements of 24 CFR Part 58. Proposed Completion Date: 6/30/23

View Audit 29946

Finding 35153 (2022-002)

Material Weakness 2022

City of Seymour

IN

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

Finding 2022-002 Contact Person Responsible for Corrective Action: Darrin Boas, Clerk-Treasurer Contact Phone 812 522 4020 View of Responsible Official: We concur with the findings. While I concur that no one reviewed this document prior to submission, and I input and submitted the data, much of thi...

Finding 2022-002 Contact Person Responsible for Corrective Action: Darrin Boas, Clerk-Treasurer Contact Phone 812 522 4020 View of Responsible Official: We concur with the findings. While I concur that no one reviewed this document prior to submission, and I input and submitted the data, much of this report is auto populated by the website. My responsibility was to confirm the data, respond if we are using the Standard Allowance, and a brief description of our plan to distribute. Moving forward, all US Treasury reports will be reviewed by either the Mayor or 2nd Deputy, and signed off on once submitted by the Clerk/Treasurer. A copy will be maintained with initials/signatures in the Treasury File in the Clerk/Treasure?s office. Anticipated Completion Date 7/2023

View Audit 38024

Finding 35125 (2022-003)

None 2022

South Lyon Health Center, INC

NV

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

Finding # 2022-003 Response South Lyon Medical Center received the provider relief funds in May 2020. Immediately after award, and using HRSA?s authorized usage of the funds, Administration reviewed weaknesses in the facility needed to mitigate the COVID19 pandemic. After due diligence and several...

Finding # 2022-003 Response South Lyon Medical Center received the provider relief funds in May 2020. Immediately after award, and using HRSA?s authorized usage of the funds, Administration reviewed weaknesses in the facility needed to mitigate the COVID19 pandemic. After due diligence and several meetings on the funding guidelines, SLMC determined the greatest benefit to the community and patients was to upgrade the original HVAC system in its 1963 skilled nursing facility as the most effective way for SLMC to prevent, prepare for, and respond to coronavirus. The facility?s architect/engineer was immediately tasked with the creation of a feasibility report and design plans to perform the needed upgrades, removing the 1963 antiquated system and replacing it with a modern efficient system and the process of finding a contractor to complete the project. In October 2020, plans were completed and submitted to contractors in the surrounding area in pursuit of a proposal. The project was awarded to Miles Construction in March 2021 and a contract was signed on May 5th, 2021. HVAC projects at hospitals require a significant amount of time to plan, design, and build under normal circumstances, even before taking into consideration complications added by the pandemic, which included contractor shortages, labor availability issues, and supply chain issues. These obstacles are much more pronounced in rural areas. There were additional delays in receiving State approval due to the increased number of projects submitted for review to the state during this period. The Medical Center committed funds to the project and entered into the contract in good faith, using the guidance available at the time of the commitment. The project was part of the Medical Center?s initiative to prevent, prepare for, and respond to coronavirus and, accordingly, the Provider Relief Fund grants were used to help fund the initiative. The FAQs available at the time the contract was executed did not include a requirement that the capital project be fully complete by the end of the Period of Availability to be an allowable use of the funds. This requirement was added on August 30, 2021, which is two months after the end of the period 1 Period of Availability, June 30, 2021. Responsible Party David Bezard, CFO South Lyon Health Center, Inc. Estimated Completion The Project was completed and put into service in September 2022 after the Fire Marshall?s final inspection and the Contractor/Architect signed off on the project?s completion.

View Audit 32577 Questioned Costs: $1

Finding 35121 (2022-001)

Significant Deficiency 2022

The Institute of World Politics

DC

Student Financial Aid Allowable Costs / Cost Principles Cash Management § 200.303

Corrective Action Plan Responsible Official: Iman Riddick, Registrar and T.J. Snowden, Director of Financial Aid Anticipated Completion Date: Dec 15, 2022 Finding 2022-001: Enrollment Reporting and Documentation of Controls Views of Responsible Officials and Planned Corrective Action: Management ...

Corrective Action Plan Responsible Official: Iman Riddick, Registrar and T.J. Snowden, Director of Financial Aid Anticipated Completion Date: Dec 15, 2022 Finding 2022-001: Enrollment Reporting and Documentation of Controls Views of Responsible Officials and Planned Corrective Action: Management agrees with the recommended corrective action for which the Institute immediately began to remediate. This relates to the National Student Loan Data System (NSLDS) site modernization resulting in NSLDS functionality/operational pauses that included the data flow from National Student Clearinghouse (NSC) to NSLDS. This issue has been resolved. The Institute has established a procedure to ensure this does not happen again. It should also be noted that as of December 2022, the Director of Financial Aid and Registrar have implemented procedures and controls to ensure that all required reporting to the NSLDS is performed accurately and in a timely manner. Each month?s enrollment data submission to National Student Clearinghouse by the Registrar will be reviewed by the Director of Financial Aid to verify the consistency of the data in NSLDS; The Director of Admissions and the Registrar will review submission of the 10 business days after the original submission and on the 14th of each month prior to the submission of the next batch of enrollment data to the National Student Clearinghouse. This will allow IWP to correct any inaccurate reporting and verify timely submissions to both systems, providing a preventive control in addition to the resolution of the NSLDS functionality pause.

View Audit 30178

Finding 35110 (2022-013)

Material Weakness 2022

Our Katahdin and Subsidiary

ME

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

Our Katahdin will implement a process where their employee enters all payments due, and the Board Treasurer will review and approve those payments. Because of limited staff, both of these individuals will be authorized signers, which is partially mitigated through the dual control over reconciliatio...

Our Katahdin will implement a process where their employee enters all payments due, and the Board Treasurer will review and approve those payments. Because of limited staff, both of these individuals will be authorized signers, which is partially mitigated through the dual control over reconciliations and review. Our Katahdin will also assign a board member without account signing authority to perform a monthly activity review. Responsible official: Nancy DeWitt, Treasurer (207) 618-9187 Expected completion date: October 31, 2023

View Audit 33040

Finding 35007 (2022-001)

None 2022

Town of Hinsdale

NH

Allowable Costs / Cost Principles Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking § 200.302 § 200.305 § 200.318 § 200.319 § 200.320

Finding Summary: The Town did not have written policies, procedures, and standards of conduct relative to federal awards as required by the Uniform Guidance. Responsible Individual: Kathryn Lynch, Town Administrator Corrective Action Plan: The Town will be updating the Town?s procedures and policies...

Finding Summary: The Town did not have written policies, procedures, and standards of conduct relative to federal awards as required by the Uniform Guidance. Responsible Individual: Kathryn Lynch, Town Administrator Corrective Action Plan: The Town will be updating the Town?s procedures and policies to incorporate the requirements of Part 200 of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Anticipated Completion Date: June 30, 2023

View Audit 37865

Finding 34982 (2022-001)

None 2022

Community Programs of Westchester Jewish Community Services, Inc.

NY

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Equipment & Real Property Management

Section III- Federal Awards Findings and Questioned Costs Findings 2022-001, Allowable Costs (Assistance listing No. 93.498 Provider Relief Fund) Persons Responsible: Irene Math, CFO Karen Rosenthal, Controller View of responsible officials: The tablets were purchased for a legitimate COVID purp...

Section III- Federal Awards Findings and Questioned Costs Findings 2022-001, Allowable Costs (Assistance listing No. 93.498 Provider Relief Fund) Persons Responsible: Irene Math, CFO Karen Rosenthal, Controller View of responsible officials: The tablets were purchased for a legitimate COVID purpose, to allow, during a period of restricted visitation, community residence individuals to communicate with their families. This type of communication is essential for the wellbeing of the individuals. After the tablets were purchased but before they were deployed, family members themselves purchased tablets for the individuals in the residences. The tablets did not need to be deployed and except for two have been unused since purchase. Future use of the tablets is ear marked for use in the group homes. The Agency incurred costs to prevent, prepare for, or respond to the coronavirus in excess of Provider Relief Funds received. Had Provider Relief Funds not been used for the tablets in question, the Provider Relief funds would have been used for other appropriate costs. The Agency will review their policies to assure that expenditures charged to programs are used for intended purposes.

View Audit 30581

Finding 34942 (2022-001)

Significant Deficiency 2022

Desoto County School District

MS

Questioned Costs Allowable Costs / Cost Principles School Nutrition Programs

Finding 2022-001 Corrective Action Plan a. Contact person responsible for corrective action: Stacey Graves, CFO b. Description of correction action to be taken: The district will exercise caution in ensuring calculations for indirect cost will calculated as directed by the Mississippi D...

Finding 2022-001 Corrective Action Plan a. Contact person responsible for corrective action: Stacey Graves, CFO b. Description of correction action to be taken: The district will exercise caution in ensuring calculations for indirect cost will calculated as directed by the Mississippi Department of Education. c. Anticipated completion date of corrective action: 3-24-23

View Audit 23807 Questioned Costs: $1

Finding 34939 (2022-001)

Material Weakness 2022

Southeast Georgia Health System, Inc.

GA

Reporting Allowable Costs / Cost Principles Material Weakness

Finding 2022-001- Material Weakness and Material Noncompliance over Reporting Contact Person: John Milazzo, VP and CFO Management?s Response: We have determined that certain expenses reported through the Department of Health and Human Services PRF reporting portal for periods 1 and 2 did not re...

Finding 2022-001- Material Weakness and Material Noncompliance over Reporting Contact Person: John Milazzo, VP and CFO Management?s Response: We have determined that certain expenses reported through the Department of Health and Human Services PRF reporting portal for periods 1 and 2 did not reconcile to the underlying expense details by nature and/or function, and therefore did not comply with PRF reporting requirements. We have implemented a monitoring control over PRF reporting to ensure that expenses submitted through the PRF portal are properly classified by nature and/or function, and that such amounts reconcile to the underlying details and accounting records. Completion Date: January 31, 2023

View Audit 29959

Finding 34938 (2022-002)

Material Weakness 2022

Nexus Family Healing

MN

Allowable Costs / Cost Principles Material Weakness § 200.303

Finding 2022-002 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year ? Period 3 and Period 4 TIN #411419064 Federal Financial Assistance Listing: 93.4...

Finding 2022-002 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year ? Period 3 and Period 4 TIN #411419064 Federal Financial Assistance Listing: 93.498 Finding Summary: Responsible Individuals: Corrective Action Plan: The Organization?s calculation of lost revenue claimed under the federal program as an allowable cost was not subjected to formal review or approval by a separate individual outside of the preparer. Dr. Kenneth D. Varble ? Corporate Controller When summarizing lost revenue for submission, a secondary review of the summary spreadsheet prepared from the underlying supporting records will be documented. This policy will reflect the procedures needed for proper internal controls to provide assurance that the Organization is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. Anticipated Completion Date: December 31, 2023

View Audit 35230

Finding 34910 (2022-005)

Material Weakness 2022

Lebanon Community School Corporation

IN

Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness § 200.303 § 200.309 § 200.343 § 200.461

FINDING 2022-005 Subject: Special Education Cluster ? Period of Performance Audit Findings: Material Weakness Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the equipment ...

FINDING 2022-005 Subject: Special Education Cluster ? Period of Performance Audit Findings: Material Weakness Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the equipment requirements of the Period of Performance compliance requirement. Context: The School Corporation was a member of a joint service cooperative (Cooperative). The Cooperative operated the special education programs on behalf of the School Corporation and managed the special education grant funds. Because the grant agreements were between the Indiana Department of Education and the School Corporation, the School Corporation was ultimately responsible for compliance with the grant agreement and the Period of Performance compliance requirement. During fiscal year 2021, the School Corporation paid membership fees to the Cooperative out of federal Special Education funds. These membership fees made up approximately 48% of the total federal expenditures reimbursed during fiscal year 2021. The Cooperative accounted for state, local, and federal funds in a single fund. The fund did not separately account for each of the funding sources. This made it difficult to identify which expenditures were from federal funds, or to identify expenditures by federal program, award number, or years. Therefore, we could not test compliance with the period of performance requirements for approximately 48% of the expenditures. The School Corporation did not have adequate procedures in place to ensure that the Cooperative complied with the period of performance requirements. The Cooperative did not have adequate procedures in place to ensure that costs were charged to the programs only during the period of performance, or that all obligations were liquidated within 90 days of the end of the period of performance. The lack of internal controls and noncompliance were systemic issues, which occurred specifically during fiscal year 2021. No reportable findings were noted for fiscal year 2022. Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Members of the cooperative are no longer paying their cooperative member fees with federal funds. This was resolved effective 7/1/2021. Responsible Party and Timeline for Completion: Zach Dennis, CFO, 7/1/2021

View Audit 32733

Finding 34908 (2022-003)

Material Weakness 2022

Lebanon Community School Corporation

IN

Allowable Costs / Cost Principles § 200.303 § 200.430

FINDING 2022-003 Subject: Special Education Cluster ? Activities Allowed or Unallowed, Allowable Costs/Cost Principles Audit Findings: Material Weakness Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements relate...

FINDING 2022-003 Subject: Special Education Cluster ? Activities Allowed or Unallowed, Allowable Costs/Cost Principles Audit Findings: Material Weakness Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Activities Allowed or Unallowed and Allowable Costs/Cost Principles compliance requirements. Context: The School Corporation is a member of a joint service cooperative (Cooperative). The Cooperative operated the special education programs on behalf of the School Corporation and managed the special education grant funds. Because the grant agreements were between the Indiana Department of Education and the School Corporation, the School Corporation was ultimately responsible for compliance with the grant agreement and the Activities Allowed or Unallowed and Allowable Costs/Cost Principles compliance requirements. During fiscal year 2021, the School Corporation paid membership fees to the Cooperative out of federal Special Education funds. These membership fees made up approximately 48% of the total federal expenditures reimbursed during fiscal year 2021. The Cooperative accounted for state, local, and federal funds in a single fund. The fund did not separately account for each of the funding sources. This made it difficult to identify which expenditures were from federal funds, or to identify expenditures by federal program, award number, or years. Therefore, we could not test compliance for approximately 48% of the expenditures. The lack of internal controls and noncompliance were systemic issues, which occurred specifically during fiscal year 2021. No reportable findings were noted for fiscal year 2022. During fiscal year 2022, the School Corporation started paying membership fees to the Cooperative out of the General Education fund instead of the Special Education funds. All sampled expenditures paid from Special Education funds and requested for reimbursement were determined to be allowable under the Activities Allowed or Unallowed and Allowable Costs/Cost Principles compliance requirements. Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Members of the cooperative are no longer paying their cooperative member fees with federal funds. This was resolved effective 7/1/2021. Responsible Party and Timeline for Completion: Zach Dennis, CFO, 7/1/2021

View Audit 32733

Finding 34902 (2022-003)

Material Weakness 2022

Garrett-Keyser-Butler Community School District

IN

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

Finding 2022-003 ? Head Start - Activities Allowed or Unallowed, Allowable Costs- Cost Principles Contact Person Responsible for Corrective Action: Brittany Treesh Contact Phone Number: 260-357-3185 Views of Responsible Official: The school corporation concurs with the finding. Description ...

Finding 2022-003 ? Head Start - Activities Allowed or Unallowed, Allowable Costs- Cost Principles Contact Person Responsible for Corrective Action: Brittany Treesh Contact Phone Number: 260-357-3185 Views of Responsible Official: The school corporation concurs with the finding. Description of Corrective Action Plan: The school corporation will implement additional internal controls to make sure all timesheets have been received and signed by supervisors prior to payroll being completed. Anticipated Completion Date: Garrett-Keyser-Butler Community School District is no longer the LEA for the Head Start Program. However, this will be implemented immediately at the corporation.

View Audit 32731

Finding 34898 (2022-002)

Significant Deficiency 2022

Garrett-Keyser-Butler Community School District

IN

Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles § 200.208 § 200.303 § 200.403

Finding 2022-002 ? Special Education Cluster - Earmarking Contact Person Responsible for Corrective Action: Brittany Treesh Contact Phone Number: 260-357-3185 Views of Responsible Official: The school corporation concurs with the finding. Description of Corrective Action Plan: Garrett-Keyser-Bu...

Finding 2022-002 ? Special Education Cluster - Earmarking Contact Person Responsible for Corrective Action: Brittany Treesh Contact Phone Number: 260-357-3185 Views of Responsible Official: The school corporation concurs with the finding. Description of Corrective Action Plan: Garrett-Keyser-Butler Community School District (GKB) will work with the Northeast Indiana Special Education Cooperative to implement the procedures detailed below. The Northeast Indiana Special Education Cooperative (NEISEC) Treasurer will reach out to GKB during the writing process of the IDEA 611 and 619 grants in order for GKB to submit their plans for their allocation of proportionate share money. NEISEC will provide the allocation amounts to GKB. These submissions will include a proportionate share budget and include proportionate share staff names and any necessary information for the budget categories. The NEISEC Treasurer will then compile the proportionate share information and include on the grant submission. The LEA Treasurer will be given a copy of the grant application and budget upon approval of the grant. Any NEISEC employee being paid out of proportionate share grant funds for salary and benefits will be paid from the LEA?s financial software. The LEA Treasurer will keep a spreadsheet of employee proportionate share expenses and this spreadsheet will be updated monthly based on time and effort logs that are submitted by GKB to the LEA and NEISEC. Any employee utilizing proportionate share funds that is not an employee of NEISEC, but rather a direct employee of GKB, will be paid directly by GKB. Time and effort logs will still be submitted to the LEA and NEISEC Treasurers for these employees in order to generate a direct reimbursement from the grant fund to GKB. For any expenses for a category outside of salary and benefits, GKB will need to submit an invoice and proof of purchase for equipment, supplies, etc. to NEISEC and the LEA in order to be directly reimbursed for those proportionate share expenses. If the request was not in the initial grant budget, GKB must submit all relevant information to NEISEC in order for a grant modification to be completed. Per IDOE the grant modification must be approved first prior to purchasing the items. Time and effort logs as well as invoice and proof of payment must be sent to the LEA Treasurer in order to complete the grant reimbursement requests. At the end of the grant period, any remaining proportionate share money will require that a waiver be completed. As of this date (2/10/2023) the LEA (DeKalb County Eastern CSD) and NEISEC are still in communication with SBOA and IDOE to review the proportionate share plan and ensure all necessary requirements will be satisfied. Anticipated Completion Date: Changes discussed above will be implemented for the remainder of the FY23 grant period starting 07/01/2023.

View Audit 32731

Finding 34897 (2022-001)

Significant Deficiency 2022

Emergycare Inc.

PA

Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.303

Finding 2022-001: Federal Program: COVID-19 - Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing Number: 93.498 Criteria: Non-federal entities in receipt of federal funds must comply with the requirements of 2 CFR 200.303(a), which require an entity to est...

Finding 2022-001: Federal Program: COVID-19 - Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing Number: 93.498 Criteria: Non-federal entities in receipt of federal funds must comply with the requirements of 2 CFR 200.303(a), which require an entity to establish and maintain effective internal control over the federal award to ensure compliance with federal statutes, regulations, and the terms and conditions of the federal award. Recipients of Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution (PRF) payments must also comply with the reporting requirements described in the PRF terms and conditions and specified in directions issued by the U.S. Department of Health and Human Services. Condition and Context: The Organization did not complete the PRF reporting in accordance with the U.S. Department of Health and Human Services guidance. The Organization inadvertently excluded from their reporting certain amounts attributable to implicit price concessions. The adjustment needed within the PRF report to correct the exclusion of implicit price concessions decreased cumulative total year over year lost revenues from $2,727,305 to $2,471,405 on total cumulative reported on distributions of PRF funding of $1,161,130. Corrective Action Plan: EmergyCare Inc. agrees with the finding and has implemented controls sufficient to identify and correct errors prior to the completion of PRF reporting, which will include a review of the most recent guidance published by HRSA as well as a separate formal review and approval of the information being reported by an individual with an appropriate amount of knowledge surrounding the Provider Relief Fund. EmergyCare Inc. will update revenue the amounts reported in the Provider Relief Fund reporting portal during the next available reporting period. Contact Person: Abigail Johnson, Director of Finance 1926 Peach Street Erie, PA 16502 Expected Date of Resolution: The policies are expected to be updated effective March 1, 2023. The Provider Relief Fund reporting portal will be updated in the next available reporting period which ends March 31, 2023.

View Audit 32339

Finding 34796 (2022-008)

Material Weakness 2022

San Francisco Unified School District

CA

Questioned Costs Allowable Costs / Cost Principles Material Weakness § 200.200 § 200.430

Views of Responsible Officials: District is reviewing the internal procedures related to documenting salaries and wages charged to federal programs and will work with our auditors to ensure we meet this requirement. Name of Responsible Person: Anne Marie Gordon, Interim Chief Financial Officer ...

Views of Responsible Officials: District is reviewing the internal procedures related to documenting salaries and wages charged to federal programs and will work with our auditors to ensure we meet this requirement. Name of Responsible Person: Anne Marie Gordon, Interim Chief Financial Officer Implementation Date: Fiscal Year 2023-2024

View Audit 24006 Questioned Costs: $1

Corrective Action Plans

Filters