Corrective Action Plans

Finding 31683 (2022-003)

Significant Deficiency 2022

PR

Allowable Costs / Cost Principles Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

Condition found During our audit procedures on the expenses of `?Promoting Safe and Stable Families - Family First Prevention Act Transition Grant? (Family First), we examined forty-three (43) transactions. We found that one purchase requisition was created after the expense was incurred. Institut...

Condition found During our audit procedures on the expenses of `?Promoting Safe and Stable Families - Family First Prevention Act Transition Grant? (Family First), we examined forty-three (43) transactions. We found that one purchase requisition was created after the expense was incurred. Institution Response The University agrees with the finding. Corrective Action Plan This finding is for a transaction that occurred before the corrective action plan implemented by the University to address this issue. The Institute provided training to their staff to ensure that all disbursements included all the required documentation in accordance with the University's policy. This training was carried out for all personnel involved in the purchasing process. In addition, the University hired a public accounting firm to carry out an internal audit process which included actions that were aimed at resolving this finding. No cases of this nature were identified after the corrective action plan was implemented. Name (s) of the Contact Person (s) Responsible for Corrective Action Ramon L. Menendez, Chief Financial Officer Anticipated Completion Date Completed as of June 30, 2022.

View Audit 34495

Finding 31681 (2022-002)

Significant Deficiency 2022

Metropolitan Council on Jewish Poverty and Affiliates

NY

Allowable Costs / Cost Principles Procurement, Suspension & Debarment Period of Performance § 200.303

This is a repeat finding that was only first reported to Met Council at the end of the fiscal year covered by this audit. As such, the finding could not possibly have been corrected until fiscal year 2023. The policies to ensure the accuracy of our payroll and accounts payable processes were immedia...

This is a repeat finding that was only first reported to Met Council at the end of the fiscal year covered by this audit. As such, the finding could not possibly have been corrected until fiscal year 2023. The policies to ensure the accuracy of our payroll and accounts payable processes were immediately adopted after the receipt of the fiscal year 2021 audit recommendation at the end of the 2022 fiscal year. As a result, our recommended course of action, as stated below, remains unchanged from the prior year: Payroll Review Electronic timesheets are completed and submitted by employees through the payroll system. All timesheets must be approved electronically by an employee's supervisor. The Senior Human Resources Manager, Benefits, reviews and signs the preprocessing payroll register prior to submission. Once approved the Payroll/Human Resources Administrator submits the payroll to the payroll administrator for processing. The Payroll/Human Resources Administrator sends the signed preprocessing register by email to the Managing Director of Human Resources, the Controller, and the Senior Budget Director listing all the exceptions for the current payroll. The Fiscal Project Manager then, through the payroll administrator, will generate a salary summary that includes a listing of the prior payroll and the current payroll indicating any differences. The fiscal project manager then sends the last page of the processed payroll register along with the salary summary to the Managing Director of Human Resources and the Controller for their review and signature approval. The payroll journal entry is generated by the Fiscal Project Manager and uploaded into the accounting software for review and approval by the Controller. Accounts Payable ("AP") Review The AP Accountant saves a PDF of each invoice (whether received electronically or on paper) and sends an email together with the invoice to the respective program director for approval. The program directors approve and code the invoices by signature which they then email back to the AP team for processing. When an invoice is coded to be charged to a grant ? the invoice is also placed in a folder by date on the shared drive for the Budget Department to review and approve the grant coding on each invoice. Once the coding is initialed and dated by the Senior Director of Budgets and Grants, it is entered into our accounting software for AP processing.

View Audit 33054

Finding 31679 (2022-002)

Material Weakness 2022

Clatsop Community College

OR

Questioned Costs Allowable Costs / Cost Principles Reporting § 200.303

Education Stabilization Fund (ESF) ? Assistance Listing No. 84.425E and 84.425F Recommendation: We recommend the College implement procedures to review HEERF funding sources before applying to expenditures to ensure appropriate application. Explanation of disagreement with audit finding: There is n...

Education Stabilization Fund (ESF) ? Assistance Listing No. 84.425E and 84.425F Recommendation: We recommend the College implement procedures to review HEERF funding sources before applying to expenditures to ensure appropriate application. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: A new letter for applying for HEERF financial assistance was created. The new application clearly states which HEERF funds will used to pay the student. Name(s) of the contact person(s) responsible for corrective action: Margaret Antilla, Director of Accounting Planned completion date for corrective action plan: Completed

View Audit 33048 Questioned Costs: $1

Finding 31654 (2022-005)

Material Weakness 2022

Housing for the Multi-Handicapped Blind

NY

Allowable Costs / Cost Principles HUD Housing Programs Material Weakness

Reporting views of responsible officials and planned corrective actions Management will ensure that moving forward there are controls in place to ensure expenses are captured in the correct fiscal period and that at year end there is a final review of the transactions to ensure that everything is no...

Reporting views of responsible officials and planned corrective actions Management will ensure that moving forward there are controls in place to ensure expenses are captured in the correct fiscal period and that at year end there is a final review of the transactions to ensure that everything is not only properly entered, but properly classified as well.

View Audit 27899

Finding 31653 (2022-004)

Material Weakness 2022

Housing for the Multi-Handicapped Blind

NY

Allowable Costs / Cost Principles Special Tests & Provisions Material Weakness

Reporting views of responsible officials and planned corrective actions Management will put in place controls and procedures to annually evaluate the percentage of time staff dedicate to the organization to determine the correct allocation for payroll.

View Audit 27899

Finding 31651 (2022-002)

Material Weakness 2022

Housing for the Multi-Handicapped Blind

NY

HUD Housing Programs Student Financial Aid Allowable Costs / Cost Principles

Reporting views of responsible officials and planned corrective actions Management will put in place controls and procedures to ensure principle, accrued interest, and interest expense on debt is properly accounted for and reported.

View Audit 27899

Finding 31646 (2022-007)

Significant Deficiency 2022

City of Baker City, Oregon

OR

Allowable Costs / Cost Principles Reporting Significant Deficiency

Management will report only expended grant funds on all future reporting. Furthermore, management is pursuing the possibility of amending the initial filing report of April 2022 for Coronavirus State and Local Fiscal Recovery Funds (ARPA) CFDA #21.027. Baker City has an upcoming second reporting to ...

Management will report only expended grant funds on all future reporting. Furthermore, management is pursuing the possibility of amending the initial filing report of April 2022 for Coronavirus State and Local Fiscal Recovery Funds (ARPA) CFDA #21.027. Baker City has an upcoming second reporting to CSLFRF as of April 30, 2023, and will report only expended funds at that time.

View Audit 28409

Finding 31643 (2022-003)

Significant Deficiency 2022

Ridgeview Terrace, Inc.

OH

Allowable Costs / Cost Principles

3. Current Findings on the Schedule of Finding, Questioned Cost and Recommendation c. Finding 2022-003 (14.157 ? Supportive Housing for the Elderly ? Section 202 Capital Advance) Allocation of Administration Expenses Condition: Administration expenses, relating to the Lead Maintenance Technicia...

3. Current Findings on the Schedule of Finding, Questioned Cost and Recommendation c. Finding 2022-003 (14.157 ? Supportive Housing for the Elderly ? Section 202 Capital Advance) Allocation of Administration Expenses Condition: Administration expenses, relating to the Lead Maintenance Technician; Inspector and Director of Senior Housing were allocated to the Project, as frontline expenses, recorded to Office Salaries; Payroll Taxes; 401K Contributions and Group Insurance, during the 2022 calendar year. (1) Comments on the Finding and Each Recommendation. Management concurs with the finding and the auditor?s recommendation that Ridgeview Terrace, Inc., record Administration expense as part of the management fee for the Project. (2) Actions Taken on the Finding. Have stopped allocating cost.

View Audit 26667

Finding 31600 (2022-001)

Significant Deficiency 2022

United Way of North Central Florida, Inc.

FL

Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

RE: Finding 2022-001: Unallowable costs charged by subrecipients and submitted for reimbursement In addition to required annual monitoring of subrecipients, United Way of North Central Florida will implement the following Corrective Action Plan to address finding 2022-001. ?Institute mandatory ESG...

RE: Finding 2022-001: Unallowable costs charged by subrecipients and submitted for reimbursement In addition to required annual monitoring of subrecipients, United Way of North Central Florida will implement the following Corrective Action Plan to address finding 2022-001. ?Institute mandatory ESG Admin training for all ESG funded providersregardless of their funding history under the program. ?Conduct monthly case file pulls at random for all providers across all programs. Completion date is ongoing throughout the current fiscal year Amber Miller, President & CEO, will serve as the primary contact for this Corrective Action Plan.

View Audit 35916

Finding 31557 (2022-006)

None 2022

Community Unit School District 100

IL

Allowable Costs / Cost Principles Reporting

Condition: Expenditures claimed on the project's cumulative June 30, 2022 quarterly report did not match the accounting records. Total expenditures reported in the district's accounting records were $2,128,915 and total expenditures reported on the ISBE June 30, 2022 expenditure report was $2,152,9...

Condition: Expenditures claimed on the project's cumulative June 30, 2022 quarterly report did not match the accounting records. Total expenditures reported in the district's accounting records were $2,128,915 and total expenditures reported on the ISBE June 30, 2022 expenditure report was $2,152,978. Difference of $24,063 was a result of a journal entry in which funds got moved within the grant from function 2210 object 300 to function 2230 object 300. The $24,063 was reported under function 2230 object 300 but was not removed from function 2210 object 300 on the June 30, 2022 expenditure report. The July 31, 2022 expenditure report, function 2210 object 300 was corrected by the District to report the proper amount of expenses so there will be no questioned cost, only an error in reporting. Plan: To avoid this reporting issue, the District needs to ensure that all records accurately reflect the appropriate expenditures of the grant program and appropriate expenditure reports are filed. Anticipated Date of Completion: July 31, 2022 Name of Contact Person: Lisa Schuenke, Assistant Superintendent of Finance and Human Resources Management Response: The District is aware of the discrepancy and has already corrected the issue on their July 31, 2022 expenditure report filed with ISBE.

View Audit 25796

Finding 31555 (2022-008)

Significant Deficiency 2022

Community Unit School District 100

IL

Reporting Subrecipient Monitoring Allowable Costs / Cost Principles

Condition: Quarterly expenditure reports for the projects expenditures were not timely filed for ARP ESSER - Homeless Children and Youth (1 of 2 quarters required). Plan: To avoid this reporting and internal control issue, the District should schedule the due dates of all expenditure reports in orde...

Condition: Quarterly expenditure reports for the projects expenditures were not timely filed for ARP ESSER - Homeless Children and Youth (1 of 2 quarters required). Plan: To avoid this reporting and internal control issue, the District should schedule the due dates of all expenditure reports in order to avoid late filings. Anticipated Date of Completion: June 30, 2023 Name of Contact Person: Lisa Schuenke, Assistant Superintendent of Finance and Human Resources Management Response: This District is aware of the issue and has determined that the majority of the problem occurs when a grant is first approved, and the first reporting period is missed or if a grant continues into subsequent project years. Management has found a dashboard within IWAS that has a listing of all grants by project year and dates that the grants and budgets are approved that will help determine when the first expenditure reports are due. Additionally, management will work on a process to ensure that expenditure reports are no longer missed or filed late.

View Audit 25796

Finding 31523 (2022-001)

None 2022

Egida Ryder, 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.

View Audit 35156

Finding 31500 (2022-002)

Significant Deficiency 2022

Midland Area Agency on Aging

NE

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

View of Responsible Officials and Planned Corrective Actions: The Organization is committed to properly tracking and allocating Federal expenditures. The Organization has created adequate internal control processes to ensure general and administrative time is allocated based on a monthly average o...

View of Responsible Officials and Planned Corrective Actions: The Organization is committed to properly tracking and allocating Federal expenditures. The Organization has created adequate internal control processes to ensure general and administrative time is allocated based on a monthly average of allocated hours by program.

View Audit 26515

Finding 31455 (2022-002)

Significant Deficiency 2022

Great Plains Health

NE

Allowable Costs / Cost Principles Cash Management Reporting

Criteria: The terms and conditions of the CARES Act Provider Relief Fund (PRF) distributions state that funds are to only be used to prevent, prepare for and respond to coronavirus, and that funds may only be used for healthcare related expenses or lost revenue that is attributable to the coronaviru...

Criteria: The terms and conditions of the CARES Act Provider Relief Fund (PRF) distributions state that funds are to only be used to prevent, prepare for and respond to coronavirus, and that funds may only be used for healthcare related expenses or lost revenue that is attributable to the coronavirus and represent actual costs. Condition: During the process of identifying expenses that were incurred to prevent, prepare for or respond to the coronavirus pandemic, management utilized projected expenses claimed for reimbursement. Planned Corrective Action: Management will enhance its internal controls over federal award compliance to ensure that only eligible costs are included in amounts expended. Contact Person: Summer Owen, CFO Anticipated Completion Date: December 31, 2023

View Audit 25771

Finding 31414 (2022-003)

Material Weakness 2022

Pipeline Research Council International, Inc.

VA

Questioned Costs Allowable Costs / Cost Principles Material Weakness

2022-003 Period of Performance USDOT Auditor?s Recommendation: PRCI management should develop and implement procedures and modify accounting structures to ensure compliance with period of performance requirements. Explanation of disagreement with the audit finding: There is no disagreement with th...

2022-003 Period of Performance USDOT Auditor?s Recommendation: PRCI management should develop and implement procedures and modify accounting structures to ensure compliance with period of performance requirements. Explanation of disagreement with the audit finding: There is no disagreement with the audit finding. Action taken in response to finding: PRCI has worked with the awarding agency to ensure that all grants are extended to an appropriate period of performance. PRCI additionally has reviewed the contracts with its vendors to ensure that they are billing timely for the contractual obligations of the grant awards. PRCI staff will work with USDOT staff to rectify any current contracted agreements where this same finding may exist in the future but acceptance for any agreement changes would be required by both parties.

View Audit 35902 Questioned Costs: $1

Finding 31411 (2022-002)

Significant Deficiency 2022

International Society of Travel Medicine, Inc.

GA

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

Condition Salaries and wages were charged to the project based on projected amounts and not actual incurred costs. As a result of this oversight error, the Society overcharged $9,728 of direct costs. Correction action A review of actual expenses for staff salary and benefits will be completed to en...

Condition Salaries and wages were charged to the project based on projected amounts and not actual incurred costs. As a result of this oversight error, the Society overcharged $9,728 of direct costs. Correction action A review of actual expenses for staff salary and benefits will be completed to ensure actual amounts for all relevant personnel are charged to the project. Rather than using a projected amount, monthly entries will be posted based on actual expenditures. Responsible Person Whitney Alexander, Acting Executive Director Anticipated completion date As of December 2022, we have begun reviewing expenditures and anticipate posting an entry in January 2023 to true up current year entries that have been recorded this fiscal year. We expect monthly entries based on actual expenditures to commence in January 2023.

View Audit 35900 Questioned Costs: $1

Finding 31405 (2022-002)

Significant Deficiency 2022

Millbrook Central School District

NY

Allowable Costs / Cost Principles HUD Housing Programs

Audit Recommendation (2): Federal Program: Assistance Listing Nos.: 84.425D Education Stabilization Fund, CRRSA-ESSER 2, 84.425U Education Stabilization Fund, ARP ESSER 3 and 84.425U Education Stabilization Fund, ARP - UPK In order to prevent future occurrences of this deficiency, we recommend that...

Audit Recommendation (2): Federal Program: Assistance Listing Nos.: 84.425D Education Stabilization Fund, CRRSA-ESSER 2, 84.425U Education Stabilization Fund, ARP ESSER 3 and 84.425U Education Stabilization Fund, ARP - UPK In order to prevent future occurrences of this deficiency, we recommend that management require that copies of these payroll certifications be forward to the District Treasurer on a timely basis signed and District Treasurer reviews the payroll certifications to ensure the time allocation report is accurate. Implementation Plan of Action(s): ? The District will establish a protocol for the timely review of all requisite payroll certifications/ Personal Activity Reports (PARs). Implementation Date: January 17, 2023 Person Responsible for Implementation: ? Ashley Burhans, District Treasurer

View Audit 32853

Finding 31375 (2022-002)

Significant Deficiency 2022

United Communities Against Poverty, Inc.

MD

Allowable Costs / Cost Principles § 200.302

Audit Finding #2022-002 Allowability of Costs Name of Contact Person: Maryland Hutchinson, Fiscal Manager. Corrective Action: UCAP has set up written procedures and descriptions of costs which was submitted to all executive and program staff to be used prior to submission of program expenditures. Th...

Audit Finding #2022-002 Allowability of Costs Name of Contact Person: Maryland Hutchinson, Fiscal Manager. Corrective Action: UCAP has set up written procedures and descriptions of costs which was submitted to all executive and program staff to be used prior to submission of program expenditures. This was provided to program managers in order to ensure that the cost allocations are followed according to procedures. We have also implemented an internal policy in our financial reporting department to ensure that unallowable costs are not charged to expenditures in error through a thorough two-party review of all expenditures charged to grants. With the several layers of review, it will ensure that no unallowable costs are charged to federal grants. Proposed Completion Date: This was completed as of 3/31/2023.

View Audit 30644

Finding 31368 (2022-002)

Material Weakness 2022

Granger School District No. 204

WA

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

Finding ref number: 2022-002 Finding caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Tammy Thompson (509) 854-3172 701 E Avenue Granger, WA 98932 Corrective action the audi...

Finding ref number: 2022-002 Finding caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Tammy Thompson (509) 854-3172 701 E Avenue Granger, WA 98932 Corrective action the auditee plans to take in response to the finding: (If the auditee does not concur with the finding, the auditee must list the reasons for disagreement). The District Management relied upon the contracted Project Manager & company to ensure all applicable laws were followed. The District used Department of Enterprise to manage the replacement of the HVAC system at the Middle & Elementary schools, which was a recommended use of funds by WA OSPI. The District was not aware of the requirement to collect weekly, certified payroll reports from the contractor. Should the district utilize Federal Funds for future construction projects, district management will request weekly certified payrolls from the construction company. Anticipated date to complete the corrective action: 5/18/2023

View Audit 36689

Finding 31350 (2022-001)

Material Weakness 2022

Enterprise City Board of Education

AL

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Special Tests & Provisions § 200.303 § 200.326

Corrective Action Plan The Enterprise City Board of Education (the Board) respectfully submits the following corrective action plan for the year ended September 30, 2022. Carr, Riggs & Ingram, LLC 1117 Boll Weevil Circle Enterprise, AL 36330 The finding from the September 30, 2022 schedule of find...

Corrective Action Plan The Enterprise City Board of Education (the Board) respectfully submits the following corrective action plan for the year ended September 30, 2022. Carr, Riggs & Ingram, LLC 1117 Boll Weevil Circle Enterprise, AL 36330 The finding from the September 30, 2022 schedule of findings and questioned costs is discussed below. The finding is numbered consistent with the number assigned in the schedule. FINDINGS- FINANCIAL STATEMENT AUDIT No such findings in the current year. FINDINGS - FEDERAL AWARDS PROGRAM AUDITS Item 2022-001 - Special Tests and Provisions - Wage Rate Requirements Recommendation: 2 CFR 200.303 requires the non-Federal entity to "(a) establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal statutes, regulations, and the terms and conditions of the Federal award." 2 CFR 200.326 and 29 CFR Part 5, Labor Standards Provisions Applicable to Contracts Governing Federally Financed and Assisted Construction (DOL Regulations) require the contractor or subcontractor to submit to the nonfederal entity weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payrolls). We recommend the strengthening of controls to ensure the prevailing wage rate clauses are included in the contracts and that certified payrolls are received for each week in which construction work is performed. The Chief School Financial Officer, Pam Christian, should review documentation for inclusion of the prevailing wage rate clauses in construction contracts as part of the bid process prior to expenditures being made. She should also review all invoices received from contractors and subcontractors to ensure that the certified payroll information is received for all weeks for which construction work is performed. Action Taken: Management has reviewed the requirements of 2 CFR Section 200.303 and 2 CFR 200.326 relating to wage rate requirements and agrees with the recommendation. Management will communicate with all contractors and subcontractors regarding the wage rate requirements and will implement additional procedures, effective May 1, 2023, stating that the Chief School Financial Officer, Pam Christian, will review documentation for inclusion of the prevailing wage rate clauses in construction contracts as part of the bid process prior to expenditures being made. She will also review all invoices received from contractors and subcontractors to ensure that the certified payroll information is received for all weeks for which construction work is performed.

View Audit 34930

Finding 31320 (2022-002)

Significant Deficiency 2022

Swift County-Benson Hospital

MN

Allowable Costs / Cost Principles Reporting Significant Deficiency § 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 4 TIN #411670269 Federal Financial Assistance Listing: #93.498 Finding...

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 4 TIN #411670269 Federal Financial Assistance Listing: #93.498 Finding Summary: The Organization?s expense workbook and special reports submitted to the Department of Health and Human Services for Period 4 were not reviewed and approved by a separate individual outside of the preparer. Responsible Individuals: Andrea Smart, Vice President of Financial Services and Treasury. Corrective Action Plan: Management will implement a control process which includes a secondary review and approval of any future summarized final expenditure listing used to claim the allowable costs under the federal program. Anticipated Completion Date: September 26, 2023.

View Audit 26844

Finding 31291 (2022-007)

Material Weakness 2022

Lawton Independent School District No. 8

OK

Questioned Costs Allowable Costs / Cost Principles

Lawton Public Schools utilized the Oklahoma State Department of Education?s guidance and charged indirect costs for ?capital expenditures? and received reimbursement for those direct costs. The auditor has identified $49,003 as unallowable. Lawton Public Schools will reimburse the State Department ...

Lawton Public Schools utilized the Oklahoma State Department of Education?s guidance and charged indirect costs for ?capital expenditures? and received reimbursement for those direct costs. The auditor has identified $49,003 as unallowable. Lawton Public Schools will reimburse the State Department of Education for the total of these unallowable costs regardless of SDE?s guidance stating otherwise.

View Audit 35938 Questioned Costs: $1

Finding 31249 (2022-003)

Significant Deficiency 2022

Newbury Elderly Housing, Inc.

NH

Allowable Costs / Cost Principles Reporting Significant Deficiency

Finding 2022-003: Plan: Shortages in staffing resulted in incomplete implementation of con-ective action plan in 2021. Documentation and differentiation of job duties for Director of Housing and Project Manager will continue to be developed and implemented. Documentation of non-site-based housing st...

Finding 2022-003: Plan: Shortages in staffing resulted in incomplete implementation of con-ective action plan in 2021. Documentation and differentiation of job duties for Director of Housing and Project Manager will continue to be developed and implemented. Documentation of non-site-based housing staff members allocation of time to a prope1iy will continue to be implemented and refined. Anticipated Completion: December 31, 2022 ( ongoing) Contact: Jill Lesmerises, Chief Fiscal Officer Michael Tabory, Chief Operating Officer

View Audit 26553

Finding 31240 (2022-002)

Significant Deficiency 2022

Freshwater Education District No. 6004

MN

Allowable Costs / Cost Principles

2022-002 FINDING Contact Person ? Jordan Anderson, Business Manager Corrective Action Plan ? The District will review their payroll procedures to ensure employees are paid the correct amount. Completion Date ? December 27, 2022

View Audit 32539

Finding 31234 (2022-001)

Material Weakness 2022

Benton Harbor Area Schools

MI

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

Department: Grants Condition: The District did not maintain adequate support documentation to substantiate salaries and wages charged to the Title I, Part A grant. Corrective Action: At the start of the 2022-23 school year BHAS implemented a new process to monitor staff salaries funded using title...

Department: Grants Condition: The District did not maintain adequate support documentation to substantiate salaries and wages charged to the Title I, Part A grant. Corrective Action: At the start of the 2022-23 school year BHAS implemented a new process to monitor staff salaries funded using title funds. An online platform was created for staff to fill out and submit ?Time and Effort? logs to their building principals for signature All staff funded in this manner were required to attend a 30-minute PD about how to fill out their logs each week and how to submit online to their principals. Once principals reviewed logs, they upload them to a shared drive folder created by building, month, and weekending. Grant Coordinator and Grant Account then reviews folders on a monthly basis and if individual logs are missing a notice is sent to that building principal and individual to complete and submit missing ?Time and Effort? sheet. Person(s) Responsible for Executing Corrective Action: ? Grant Coordinator ? Grant Accountant ? Building Principals ? Funded Staff Member Anticipated Completion Date: 12/31/22

View Audit 30731 Questioned Costs: $1

Corrective Action Plans

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