Corrective Action Plans

Finding 366548 (2021-010)

Material Weakness 2021

SC

Questioned Costs Internal Control / Segregation of Duties Procurement, Suspension & Debarment

Allowable Activities and Costs/Cost Principles – U.S. Department of Education, COVID-19 Elementary and Secondary School Emergency Relief Fund (ESSER) (AL 84.425D) Pass-through from the South Carolina Department of Education Name of Contact Person Responsible for the Corrective Action Plan: Steven St...

Allowable Activities and Costs/Cost Principles – U.S. Department of Education, COVID-19 Elementary and Secondary School Emergency Relief Fund (ESSER) (AL 84.425D) Pass-through from the South Carolina Department of Education Name of Contact Person Responsible for the Corrective Action Plan: Steven Strother, South Carolina Department of Education Corrective Action Plan: The District has now consolidated and had implemented procedures and has qualified people in place to correct the error. Anticipated Completion Date: June 30, 2022

View Audit 289393 Questioned Costs: $1

Finding 366547 (2021-009)

Material Weakness 2021

Clarendon County School District

SC

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

Failure to Comply with Reporting Guidelines - U.S. Department of Education, COVID-19 Education Stabilization Fund (ESF) (AL 84.425D) Pass-through from the South Carolina Department of Education Name of Contact Person Responsible for the Corrective Action Plan: Steven Strother, South Carolina Departm...

Failure to Comply with Reporting Guidelines - U.S. Department of Education, COVID-19 Education Stabilization Fund (ESF) (AL 84.425D) Pass-through from the South Carolina Department of Education Name of Contact Person Responsible for the Corrective Action Plan: Steven Strother, South Carolina Department of Education Corrective Action Plan: The District has now consolidated and had implemented procedures and has qualified people in place to correct the error. Anticipated Completion Date: June 30, 2022

View Audit 289393

Finding 366546 (2021-008)

Material Weakness 2021

Clarendon County School District

SC

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

Failure to Comply with Special Test and Provision Guidelines - U.S. Department of Education, COVID-19 Education Stabilization Fund (ESF) (AL 84.425D) Pass-through from the South Carolina Department of Education Name of Contact Person Responsible for the Corrective Action Plan: Steven Strother, South...

Failure to Comply with Special Test and Provision Guidelines - U.S. Department of Education, COVID-19 Education Stabilization Fund (ESF) (AL 84.425D) Pass-through from the South Carolina Department of Education Name of Contact Person Responsible for the Corrective Action Plan: Steven Strother, South Carolina Department of Education Corrective Action Plan: The District has now consolidated and had implemented procedures and has qualified people in place to correct the error. Anticipated Completion Date: June 30, 2022

View Audit 289393

Finding 366449 (2021-005)

Material Weakness 2021

US Helping Us, People Into Living, Inc.

DC

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

Views of Responsible Officials and Corrective Action: Us Helping Us has sought consultation from its contract CPA firm regarding this known time management issue. The organization is currently utilizing a payroll allocation system aligned with a time management system approved by current grantors fo...

Views of Responsible Officials and Corrective Action: Us Helping Us has sought consultation from its contract CPA firm regarding this known time management issue. The organization is currently utilizing a payroll allocation system aligned with a time management system approved by current grantors for reimbursements and reporting. Us Helping Us is in the process of implementing a timesheet system which will be supported by internal controls allowing for accurate, allowable and properly allocated time charges. The system will comply with established accounting practices of Us Helping Us and reflect the total activity for which employees are compensated. The system will support the distribution of the Us Helping Us employee salaries among cost objectives, Federal awards, non- Federal awards, indirect and direct cost activities. The system will also allow for the appropriate maintenance of record keeping activities and supporting documentation. The Executive Director and the Deputy Executive Director, Finance and Administration will be responsible for this plan and will be effective immediately.

View Audit 16114

Finding 11992 (2021-002)

Material Weakness 2021

Public Utility District No. 1 of Skamania County

WA

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

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Public Utility District No. 1 of Skamania County January 1, 2021 through December 31, 2021 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Public Utility District No. 1 of Skamania County January 1, 2021 through December 31, 2021 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2021-002 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal wage rate requirements. Name, address, and telephone of District contact person: Meagan Mikkonen, PO Box 500 – Carson, WA 98610, 509.219.0140 Corrective action the auditee plans to take in response to the finding: The District will continue to review certified weekly payrolls. The District will move forward with initiating and documenting certified payroll requests. Requests will be made by email to ensure a record of request. Anticipated date to complete the corrective action: Effective immediately (December 2023)

View Audit 16068

Finding 11920 (2021-006)

Material Weakness 2021

Redevelopment Authority of the County of Berks

PA

Questioned Costs Allowable Costs / Cost Principles Eligibility

The Authority launched the Emergency Rental Assistance Program (ERAP) with little administrative guidance from the U.S. Treasury. The Authority contracted with the Berks Coalition to End Homelessness (BCEH) to undertake various aspects of the Emergency Rental Assistance Program and in the late fall...

The Authority launched the Emergency Rental Assistance Program (ERAP) with little administrative guidance from the U.S. Treasury. The Authority contracted with the Berks Coalition to End Homelessness (BCEH) to undertake various aspects of the Emergency Rental Assistance Program and in the late fall of 2021, the Authority began reviewing all case documentation provided by BCEH. This review eliminated the vast majority of the errors noted. The Authority also updated case documentation checklists as well as provided training for staff involved with ERAP.

View Audit 15886 Questioned Costs: $1

Finding 11847 (2021-004)

Material Weakness 2021

Arizona Immigrant and Refugee Services, INC

AZ

Questioned Costs Allowable Costs / Cost Principles § 200.403 § 200.404 § 200.405 § 200.413 § 200.414

Management and accounting personnel will create procedures to ensure that direct cost is charged at the actual amounts incurred and will develop a payroll cost allocation and allocable direct cost allocation methodology that ensures costs are charged in compliance with the applicable federal costs p...

Management and accounting personnel will create procedures to ensure that direct cost is charged at the actual amounts incurred and will develop a payroll cost allocation and allocable direct cost allocation methodology that ensures costs are charged in compliance with the applicable federal costs principles.

View Audit 15688 Questioned Costs: $1

Finding 11223 (2021-006)

Material Weakness 2021

Dewitt Hospital and Nursing Home, INC

AR

Questioned Costs Allowable Costs / Cost Principles Reporting

Finding 2021-006 The Hospital’s Provider Relief Fund portal reporting submission included cost deemed to be unallowable of $1,114,902. Also, the Hospital's portal reporting submission included errors in the lost revenue calculation resulting in lost revenues being overstated by $266,223. Comments ...

Finding 2021-006 The Hospital’s Provider Relief Fund portal reporting submission included cost deemed to be unallowable of $1,114,902. Also, the Hospital's portal reporting submission included errors in the lost revenue calculation resulting in lost revenues being overstated by $266,223. Comments on the Finding and Recommendation Management is in agreement with this finding and the related recommendation.

View Audit 15006 Questioned Costs: $1

Finding 11002 (2021-001)

Material Weakness 2021

Cornwall Manor

PA

Questioned Costs Allowable Costs / Cost Principles § 200.303

The Manor agrees with the finding. The Manor reported expenses in its period 1 submission of $798,256 which included all skilled nursing supplies expenses and an allocation of dining supplies which all of which were not necessarily used to prevent, prepare for, and respond to coronavirus. The Mano...

The Manor agrees with the finding. The Manor reported expenses in its period 1 submission of $798,256 which included all skilled nursing supplies expenses and an allocation of dining supplies which all of which were not necessarily used to prevent, prepare for, and respond to coronavirus. The Manor was able to provide direct costs used to prevent, prepare for, and respond to coronavirus that totaled $908,131 of which $266,251 were reported in period 2, thus $156,376 was over reported in period 1. Cornwall Manor agrees with the finding and misinterpreted the guidance but was able to substantiate $641,880 of expenses reported in period 1 as direct costs used to prevent, prepare for, and respond to coronavirus. Additionally, the Manor reported $740,727 of lost revenues in the period 1 report that could be applied against the PRF payments. Procedures have been implemented to ensure that all future reporting will only include direct costs used to prevent, prepare for, and respond to coronavirus.

View Audit 14852 Questioned Costs: $1

Finding 10971 (2021-001)

Material Weakness 2021

Oregon Coalition Against Domestic & Sexual Violence

OR

Subrecipient Monitoring Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.414 § 200.68

Contact person(s) responsible: Executive Director Vanessa Timmons; Associate Director Keri Moran Kuhn; Accounting Manager Linda Koonce. Corrective action planned: OCADSV added an Administrative Cost Center to its General Ledger effective 10-01-22, the beginning of FY23, and began costing administ...

Contact person(s) responsible: Executive Director Vanessa Timmons; Associate Director Keri Moran Kuhn; Accounting Manager Linda Koonce. Corrective action planned: OCADSV added an Administrative Cost Center to its General Ledger effective 10-01-22, the beginning of FY23, and began costing administrative payroll costs to that cost center. Additionally, the organization re-trained administrative staff on direct cost-allowable activities vs. administrative activities relative to timekeeping and timesheet preparation and the necessity of daily work descriptions supporting the hourly allocation. The payroll policy that requires supervisors to review and sign off on timesheets and hourly allocations to cost centers was also reviewed. OCADSV is developing a formal cost allocation plan to recover direct and indirect costs using the 10% de minimis of Modified Total Direct Cost. The allocation will be applied monthly and incorporated into the annual budgeting process. Anticipated completion date: Effective 6-21-23 and ongoing

View Audit 14814

Finding 10968 (2021-002)

Material Weakness 2021

Oregon Coalition Against Domestic & Sexual Violence

OR

Allowable Costs / Cost Principles § 200.405 § 200.425

Contact person(s) responsible: Executive Director Vanessa Timmons; Associate Director Keri Moran Kuhn; Accounting Manager Linda Koonce. Corrective action planned: OCADSV added an Administrative Cost Center to its General Ledger effective 10-01-22, the beginning of FY23, and began costing adminis...

Contact person(s) responsible: Executive Director Vanessa Timmons; Associate Director Keri Moran Kuhn; Accounting Manager Linda Koonce. Corrective action planned: OCADSV added an Administrative Cost Center to its General Ledger effective 10-01-22, the beginning of FY23, and began costing administrative payroll costs to that cost center. Additionally, the organization re-trained administrative staff on direct cost-allowable activities vs. administrative activities relative to timekeeping and timesheet preparation and the necessity of daily work descriptions supporting the hourly allocation. The Payroll policy that requires supervisors to review and sign off on timesheets and hourly allocations to cost centers was also reviewed. Audit Costs for FY22 will be allocated in accordance with 2 CFR 200.405 requirements. Beginning with FY23, all accounting and other admin payroll-related costs will be costed to the administration cost center with the exception of time spent in activities related to a specific grant or other cost centers. FY22 Grants expenditures were reviewed post year-end, and a line-by-line review was conducted to bring the direct and indirect expense cumulative total into compliance with audit findings. Any outstanding reports were adjusted to reflect the adjusted Life of Grant to the current date reporting. Executive, Financial, and Grant Management staff will, during FY24, complete the Online Grants Financial Management Training available at onlinegfmt.training.ojp.gov to improve knowledge and compliance with 2 CFR 200 guidance and requirements. The said training will be incorporated into onboarding processes for any newly hired employees who have direct responsibilities related to Grant management and/or reporting. Said training requirements will be added to hire letters and work plans. Anticipated completion date: Effective 6/21/2023 and ongoing

View Audit 14814

Finding 10486 (2021-008)

Material Weakness 2021

Mayes County

OK

Allowable Costs / Cost Principles Period of Performance

The Board of County Commissioners will work with all County Officials to go over all grants and federal monies that the County receives to ensure that proper internal controls are implemented.

View Audit 14180

Finding 10111 (2021-005)

Material Weakness 2021

Hill & Dales General Hospital and Subsidiary

MI

Questioned Costs Allowable Costs / Cost Principles Material Weakness § 200.303

Finding 2021-005 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Federal Financial Assistance Listing: #93.498 Finding Summary: The Organization claimed expenses that were reimbursed by other funding sources. These exp...

Finding 2021-005 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Federal Financial Assistance Listing: #93.498 Finding Summary: The Organization claimed expenses that were reimbursed by other funding sources. These expenses were improperly included in the HHS Special Report which caused the report to be inaccurate. Responsible Individuals: Renee Henry, Director of Finance Corrective Action Plan: The Organization will implement internal control policies to ensure all amounts reimbursed by other funding sources are adequately documented and reduced from the eligible expenditure listing and ensure are properly recorded in the report required to be submitted to the federal agency. The Organization will also implement a review process to ensure all key line items are necessary, correct, meet the requirements of the federal program, and are properly recorded in the reports required to be submitted to the federal agency. Anticipated Completion Date: March 31, 2024

View Audit 13756 Questioned Costs: $1

Finding 10109 (2021-003)

Material Weakness 2021

Hill & Dales General Hospital and Subsidiary

MI

Allowable Costs / Cost Principles Eligibility Material Weakness § 200.303

Finding 2021-003 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Federal Financial Assistance Listing: #93.498 Finding Summary: The Organization did not have an adequate internal control policy in place to ensure revie...

Finding 2021-003 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Federal Financial Assistance Listing: #93.498 Finding Summary: The Organization did not have an adequate internal control policy in place to ensure review and approval of the lost revenue calculation and report submitted to the Department of Health and Human Services for Period 1. Responsible Individuals: Renee Henry, Director of Finance Corrective Action Plan: Management will implement a control process and policy which includes a secondary review and approval of any future lost revenue calculation and report submitted under the federal program. Anticipated Completion Date: March 31, 2024

View Audit 13756

Finding 9191 (2021-003)

Material Weakness 2021

Women's Center of East Texas

TX

Allowable Costs / Cost Principles Cash Management Material Weakness

A policy has been implemented that requires the HR Director (whome processed payroll) to submit biweekly payroll to the Executive Director to review and approve prior to payroll being issued. An electronic approval is saved for each pay period. Further, the Finance Director and Executive Director ha...

A policy has been implemented that requires the HR Director (whome processed payroll) to submit biweekly payroll to the Executive Director to review and approve prior to payroll being issued. An electronic approval is saved for each pay period. Further, the Finance Director and Executive Director have implemented frequent payroll allocation reviews to ensure that employees are properly allocating their time between funding sources. Secondly, when preparing invoices, the Grant Administrator submits drafts to the Finance Director and Executive Director to review and approve, and any billings that the Finance Director prepares are reviewed and approved by the Executive Director.

View Audit 12563

Finding 9188 (2021-001)

Material Weakness 2021

Women's Center of East Texas

TX

Allowable Costs / Cost Principles Cash Management Material Weakness

A policy has been implemented that requires the HR Director (whome processed payroll) to submit biweekly payroll to the Executive Director to review and approve prior to payroll being issued. An electronic approval is saved for each pay period. Further, the Finance Director and Executive Director ha...

A policy has been implemented that requires the HR Director (whome processed payroll) to submit biweekly payroll to the Executive Director to review and approve prior to payroll being issued. An electronic approval is saved for each pay period. Further, the Finance Director and Executive Director have implemented frequent payroll allocation reviews to ensure that employees are properly allocating their time between funding sources. Secondly, when preparing invoices, the Grant Administrator submits drafts to the Finance Director and Executive Director to review and approve, and any billings that the Finance Director prepares are reviewed and approved by the Executive Director.

View Audit 12563

Finding 8799 (2021-008)

Significant Deficiency 2021

The Center for Black Women's Wellness, Inc.

GA

Questioned Costs Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.303 § 200.308 § 200.309 § 200.403

We concur with this finding and have implemented measures to mitigate the repetition or additional occurrences. We mplemented an electronic system to more efficiently collect and store expenditures and supporting documentation, eliminating a paper filing system. We updated our fiscal policies and pr...

We concur with this finding and have implemented measures to mitigate the repetition or additional occurrences. We mplemented an electronic system to more efficiently collect and store expenditures and supporting documentation, eliminating a paper filing system. We updated our fiscal policies and procedures in 2022 to document a standardized process for documenting expenditures and retaining receipts. For instance, invoices cannot be processed without adequate documentation. Additionally, credit card holders are responsible for submitting electronic credit card receipts to the fiscal office monthly. In 2022, an updated credit card policy was provided to all employees. The adherence to the credit card policy is monitored by the Fiscal Office and CEO. Responsible person(s): Jemea Dorsey, CEO and Jeanetta Johnson, Fiscal Manager Anticipated Completion Date: FY 2022

View Audit 12076 Questioned Costs: $1

Finding 8679 (2021-004)

Significant Deficiency 2021

Okanogan County Child Development Association

WA

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

Head Start Cluster ‐ Assistance Listing Number 93.600 Recommendation: The Association follow its own documented controls to ensure it prepares adequate time‐and‐effort documentation to support payroll costs charged to the federal grant. Explanation of disagreement with audit finding: Th...

Head Start Cluster ‐ Assistance Listing Number 93.600 Recommendation: The Association follow its own documented controls to ensure it prepares adequate time‐and‐effort documentation to support payroll costs charged to the federal grant. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Containment Supervisors have had long‐time systems in place to review activity logs and their alignment with electronic time sheets. OCCDA policy changes in 2020 are documented in the staff handbook, which states that timesheets are submitted and approved electronically in EWS. In October 2023, a statement was added to the timekeeping system that states, “Submission of this electronic form constitutes your signature on the form. By electronically signing this form you are attesting to the accuracy of the information contained therein and the submission is authorized by you.” Root Cause Due to a lack of knowledge of the new system, fiscal staff could not pull reports out of the timekeeping system. Action Taken Upon implementation of the new timekeeping system in previous years, the staff handbook was updated to reflect the procedure of electronic submission of timesheets but the fiscal policy will be updated to accurately reflect procedures by February 2024. Beginning in 2023, the staff allocations have been uploaded on a shared document where the Fiscal Manager and payroll both have access. Allocations are reviewed whenever there are any changes in duties or funding and at a minimum of quarterly. When there are changes, a formal status change is completed by HR and sent to payroll for processing and updates in the spreadsheet and the software. Beginning in January 2024 timesheets will be entered into the timekeeping system by staff indicating the number of hours spent in each funding program allowing for real time, accurate allocation of time. Time entry will continue to be reviewed by supervisors or the next in the chain of command when the supervisor is unavailable and paid based on the entered time. Quarterly allocations will be reviewed in the payroll system to ensure that we are staying within the budget. Name(s) of contact person(s) responsible for corrective action: Fiscal Manager Planned completion date for corrective action plan: March 2024 (Q1)

View Audit 11832

Finding 8676 (2021-001)

Material Weakness 2021

Okanogan County Child Development Association

WA

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Cash Management

Recommendation: The Association continue to work internally and with software vendors and outside consultants as needed to implement a chart of accounts and custom reporting tools that will assist them in complying with federal regulations. Explanation of disagreement with audit finding: There is...

Recommendation: The Association continue to work internally and with software vendors and outside consultants as needed to implement a chart of accounts and custom reporting tools that will assist them in complying with federal regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to the finding: Containment Upon discovering flaws in the new financial system we immediately hired a third‐party consultant who was experienced with our newly implemented software system (MIP) as well as fiscal best practices. This consultant was made available to the Fiscal team at the time, offering support in the transition to the new software. Root Cause Not all information was migrated into the new software system in a timely manner, making it difficult to use at its full potential. OCCDA had a large turnover in the fiscal team during the audit processing, making it difficult to find information or pull reports that were not fully migrated. The transition to the new fiscal software was during the height of the COVID‐19 pandemic, making it difficult to complete training and migration of the new system. Action Taken Immediately, the OCCDA Executive Director worked directly with the remaining team members to ensure business continuity in the fiscal department. Promptly, the chart of accounts was updated to track grants separately as well as any carry‐over funds. Also, an additional support membership was purchased through NP Solutions which specializes in MIP implementation and software. During the recruitment and hiring of staff, the new Fiscal/HR Director has delegated tasks that streamline duties, creating separation of duties where appropriate to ensure effective internal controls. The fiscal team positions have not only been delegated separate tasks but have also been provided in‐depth training on them. The leadership team has been trained on allowable costs and charged with reviewing their assigned budgets each month. Already our Fiscal Manager has implemented running monthly spending reports. The Leadership team members work monthly with the Fiscal Manager to review the reports and line‐by‐line reports when appropriate to seek clarification and ensure that we are reporting accurately. The Fiscal/HR Director, Fiscal Manager, and Fiscal Assistant were sent to an in‐depth MIP training this year to increase skills and knowledge of software to align with GAPP practices. Also, the Fiscal/HR Director has completed a Uniform Guidance training this year and our Fiscal Manager will be taking this training in the coming year. Moving forward in 2024, the Fiscal Manager will continue to update the chart of accounts to organize the general ledger and enhance our reports for ease of use and ensure accuracy. On or before March 2024 the chart of accounts will be updated. For example, each time a new funding source is received a new program code will be created allowing for tracking and reporting. Our internal policy indicates that we will have regular reviews and ensure compliance. Our new Fiscal Manager has current relationships with the software team allowing for questions to be asked and answered quickly. Name(s) of contact person(s) responsible for corrective action: Fiscal Manager Planned completion date for corrective action plan: In process to be completed by March 2024 (Q1)

View Audit 11832

Finding 8453 (2021-005)

Material Weakness 2021

Veterans Transition Center of California

CA

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.307

In response to finding number 2021-SA5, management agrees with the finding and will design, implement, and maintain policies and procedures that ensure program income is tracked and expended appropriately.

View Audit 11397 Questioned Costs: $1

Finding 8451 (2021-003)

Material Weakness 2021

Veterans Transition Center of California

CA

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.403 § 200.405 § 200.430

In response to finding number 2021-SA3, management agrees with the finding and will design, implement, and maintain policies and procedures that ensure expenditures are reviewed for allowability before being charged to Federal awards. Management will also design, implement, and maintain policies and...

In response to finding number 2021-SA3, management agrees with the finding and will design, implement, and maintain policies and procedures that ensure expenditures are reviewed for allowability before being charged to Federal awards. Management will also design, implement, and maintain policies and procedures that ensure costs are reviewed for allowability before being charged to Federal awards. Further, management will perform budget-to-actual analysis on a periodic basis to ensure costs do not exceed limitations.

View Audit 11397 Questioned Costs: $1

Finding 8450 (2021-002)

Material Weakness 2021

Veterans Transition Center of California

CA

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303

In response to finding number 2021-SA2, management agrees with the finding and will design, implement, and maintain internal controls over all direct and material compliance areas (other than eligibility). Additionally, management will ensure that the Organization’s internal controls comply with the...

In response to finding number 2021-SA2, management agrees with the finding and will design, implement, and maintain internal controls over all direct and material compliance areas (other than eligibility). Additionally, management will ensure that the Organization’s internal controls comply with the Comptroller General of the United States’s “Standards for Internal Control in the Federal Government” or COSO’s “Internal Control Integrated Framework”.

View Audit 11397 Questioned Costs: $1

Finding 8248 (2021-007)

Material Weakness 2021

Round Valley Indian Tribes

CA

Questioned Costs Allowable Costs / Cost Principles Eligibility § 200.303

The Tribes will ensure compliance with future program allowable costs and allowable activities requirements, such as documentation review and enhanced controls to ensure accurate recognition of expenditures.

View Audit 10880 Questioned Costs: $1

Finding 7995 (2021-005)

Material Weakness 2021

Jft Recovery and Veterans Support Services

PA

Reporting Procurement, Suspension & Debarment Allowable Costs / Cost Principles

As of 2023 we will be adding the following policy to the fiscal manual and to the operations manual to read as follows: All monthly program reports shall be completed by the coordinator and sent to the Deputy Director for approval, once approved they will be sent to the Fiscal Coordinator. The Fis...

As of 2023 we will be adding the following policy to the fiscal manual and to the operations manual to read as follows: All monthly program reports shall be completed by the coordinator and sent to the Deputy Director for approval, once approved they will be sent to the Fiscal Coordinator. The Fiscal Coordinator will then complete the billing amount and fiscal narrative then the report will be reviewed by the Deputy Director. Once approved the report will be presented to the Executive Director for final review, approval and signature and date placed on each report before it is sent to the funder. All program coordinators will complete a JFT outcomes report that is placed in an electronic reporting system and these reports will be reviewed quarterly by the Deputy Director. The Deputy Director does data analysis and these reports are placed in narrative form by the Deputy Director quarterly and the year-end report. These are shared with the funders according to the reporting requirements in the grant. All reports must be to funders by the 15th of the following month, unless otherwise stated in funder contract. The following policy will also be added to the fiscal manual: All budget modifications will be written up on the budget modification form and sent to the funder electronically once approved the form will be notated and include the funders signature, written on the form verbal communication from the funder, or a copy of the email with funder approval. The following policy will also appear in the fiscal manual: All purchases will be made and reported on the proper month of billing. All purchases will be tracked as stated in the manual by an entry in the fiscal journal (Quick Books), paid, receipt and documentation will be filed under the proper grant and the proper month.

View Audit 10453

Finding 7994 (2021-004)

Material Weakness 2021

Jft Recovery and Veterans Support Services

PA

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

In 2022 and 2023 we have developed a system that better separated and tracked expenditures by grant. We have made the following adjustments already: 1. We have purchased software and a device to read and store receipts into the computer system. We have purchased and are using Quick Books. All e...

In 2022 and 2023 we have developed a system that better separated and tracked expenditures by grant. We have made the following adjustments already: 1. We have purchased software and a device to read and store receipts into the computer system. We have purchased and are using Quick Books. All expenditures and incoming funds will be placed into the Quick Books system. Any expenditure is then filed by grant, by month with a copy of the invoice, bill, etc. documentation as well as the receipt that corresponds. All files will be kept in a locked cabinet in the fiscal office. At the end of each year all past year records will be stored and kept for 7 years. 2. We have hired a person to do data entry and booking part time. 3. We have devoted our Administrative Coordinator to take responsibility for HR and fiscal matters to serve as a check and balance system as well as to take the larger load from the Fiscal Coordinator since we have grown. 4. The final thing JFT has done is to hire an accounting firm called The Gift to come in as a final check and balance. The Gift has been able to give our agency training on fiscal matters that were not clear, they have been able to expand our knowledge and use of the Quick Books System and helped us set up proper checks and balances to better ensure that everything that is charged to each grant is well documented.

View Audit 10453 Questioned Costs: $1

Corrective Action Plans

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