Corrective Action Plans

Finding 7993 (2021-003)

Material Weakness 2021

Jft Recovery and Veterans Support Services

PA

Allowable Costs / Cost Principles § 200.430

JFT does have all the board minutes on file. However, because we were a small agency, salary rates were not often changed. Additionally, all salary rates and changes were always driven by the ability to obtain the funding needed. Since we were small and there was not always a lot to discuss with ...

JFT does have all the board minutes on file. However, because we were a small agency, salary rates were not often changed. Additionally, all salary rates and changes were always driven by the ability to obtain the funding needed. Since we were small and there was not always a lot to discuss with the board our board only met twice a year. Therefore, all salary was discussed with the board president, then taken to the board unfortunately there is no formal documentation at this time. As of 2023 our board now meets quarterly. Therefore, the following policy will be included in the fiscal manual: the JFT board of directors will hold a public meeting quarterly. All matters of pay rates and salaries will be approved at the start of each grant cycle. State and county grants will be discussed prior to the July 1 start dates, all federal will be discussed prior to October 1. Any changes in salary must be approved by the board and documented in official board minutes. All board minutes will be placed in a lock file in the Fiscal Coordinator’s office.

View Audit 10453

Finding 7992 (2021-002)

Material Weakness 2021

Jft Recovery and Veterans Support Services

PA

Questioned Costs Allowable Costs / Cost Principles § 200.430

Starting in 2023 all employees of the Organization will complete formal time sheets. These sheets will be signed by the Administrative Coordinator and by the Fiscal Coordinator and then entered into the system each pay period to rectify this finding.

View Audit 10453 Questioned Costs: $1

Finding 7750 (2021-010)

Material Weakness 2021

County of Montgomery

PA

Questioned Costs Reporting Allowable Costs / Cost Principles

U.S. Department of Health and Human Services 2021-010 Epidemiology and Laboratory Capacity – Assistance Listing No. 93.323 Condition and Context: While testing allowable costs relating to payroll expenditures, transactions were identified that could not be appropriately re-calculated per the amount ...

U.S. Department of Health and Human Services 2021-010 Epidemiology and Laboratory Capacity – Assistance Listing No. 93.323 Condition and Context: While testing allowable costs relating to payroll expenditures, transactions were identified that could not be appropriately re-calculated per the amount that was charged to the grant. County was not able to provide support for payroll expenditure amounts charged to the grant on an individual employee basis. Recommendation: We recommend management should review the process of timekeeping for grant eligible employees for daily time input, as well as grant authorized wages. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will develop a written process for time tracking for grant-eligible employees and will provide training to grant-funded departments in order to ensure that all payroll expenditures charged to the grant are eligible, authorized, and charged on an individual employee basis. Project codes in Infor will allow salary distribution and personnel information to be assigned to each grant. Where possible, this function will be used to assist in supporting the amounts charged to the grant program. General Accounting and Grant Accounting will work with departments to ensure they are properly using Labor Allocations to keep track of individuals assigned to particular grants along with documentation of time worked and pay received. Name(s) of the contact person(s) responsible for corrective action: Thomas Landauer Planned completion date for corrective action plan: March 2024

View Audit 10111 Questioned Costs: $1

Finding 7744 (2021-008)

Material Weakness 2021

County of Montgomery

PA

Questioned Costs Reporting Allowable Costs / Cost Principles

U.S. Department of Health and Human Services 2021-008 Immunization Cooperation Agreements – Assistance Listing No. 93.268 Condition and Context: While testing allowable costs relating to payroll expenditures, transactions were identified that could not be appropriately re-calculated per the amount t...

U.S. Department of Health and Human Services 2021-008 Immunization Cooperation Agreements – Assistance Listing No. 93.268 Condition and Context: While testing allowable costs relating to payroll expenditures, transactions were identified that could not be appropriately re-calculated per the amount that was charged to the grant. The County was not able to provide support for payroll expenditure amounts charged to the grant on an individual employee basis. Recommendation: We recommend management should review the process of timekeeping for grant eligible employees for daily time input, as well as grant authorized wages. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will develop a written process for time tracking for grant-eligible employees and will provide training to grant-funded departments in order to ensure that all payroll expenditures charged to the grant are eligible, authorized, and charged on an individual employee basis. Project codes in Infor will allow salary distribution and personnel information to be assigned to each grant. Where possible, this function will be used to assist in supporting the amounts charged to the grant program. The general accounting department will work with departments to ensure they are properly using Labor Allocations to keep track of individuals assigned to particular grants along with documentation of time worked and pay received. Name(s) of the contact person(s) responsible for corrective action: Thomas Landauer Planned completion date for corrective action plan: March 2024

View Audit 10111 Questioned Costs: $1

Finding 7717 (2021-001)

Material Weakness 2021

Breathitt County Fiscal Court

KY

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

County Judge/Executive’s Response: The Breathitt County Fiscal Court has hired a new County Treasurer since the completion of the 2021 audit who will ensure stronger internal controls are maintained in her official capacity and will be working with additional staff members, such as the Finance Offic...

County Judge/Executive’s Response: The Breathitt County Fiscal Court has hired a new County Treasurer since the completion of the 2021 audit who will ensure stronger internal controls are maintained in her official capacity and will be working with additional staff members, such as the Finance Officer and Occupational Tax Administrator, to segregate duties in a more controlled method. The newly hired County Treasurer will work to resolve the following issues by the end of the calendar year in the following manner. Failure to perform accurate reconciliations - the new Treasurer has already begun to perform accurate reconciliations at the end of each month. Tax obligations not paid timely - the new Treasurer has already implemented a system for paying obligations by the deadline. Failure to maintain accounting records - the Former Treasurer began the process of reporting & record maintenance for the Justice Center Corporation Fund and the new Treasurer is continuing with this reporting method. This was implemented at the end of 2022. Failure to prepare financial statements timely - the new Treasurer will complete the annual statement in accordance with KRS 68.020 in a timely manner. Failure to prepare an accurate Schedule of Expenditures of Federal Awards (SEFA) - the new Treasurer will complete SEFA's accurately. Disbursements issues: o Segregation of duties is currently being reviewed and the new Treasurer is establishing a process for review and approval of disbursements that will allow for stronger internal controls. New system will be in place by the end of the calendar year. The Breathitt County Fiscal Court has also begun utilizing [software name redacted] as the primary accounting software which will allow for more consistent tracking of purchase orders and permit better tracking of obligated expenses. Supporting documentation will be kept for all transactions, including credit card transactions. Invoices will be paid in a timely manner - great strides have already been made in this area with the hiring of the new Treasurer but will continue to improve during the remainder of the calendar year 2023. The Breathitt County Fiscal Court adopted the KY Model Procurement code in August 2023. With the hiring of a new Applicant Agent in January 2023 and a new Treasurer in July 2023 proper bid documentation is already being maintained and procurement policies are being followed. An encumbrance list will be maintained by the new Treasurer. Payroll issues: o Annual pay rate lists will be maintained & approved at the first regular meeting of the Breathitt County Fiscal Court each January. New County Treasurer will ensure that payments moving forward do not exceed statutory maximums. All lump sum payments made to employees will be issued using W2's, moving forward, beginning in November 2023.

View Audit 10097

Finding 7625 (2021-007)

Material Weakness 2021

Memorial Hospital of Texas County Authority

OK

Questioned Costs Allowable Costs / Cost Principles

Hospital will develop an appropriate estimate of Medicare reimbursement to reduce expenditures by for future federal award reporting as necessary.

View Audit 10000 Questioned Costs: $1

Finding 7624 (2021-006)

Material Weakness 2021

Memorial Hospital of Texas County Authority

OK

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

In the future, we will only use actual amounts for items that have been purchased. In addition, amounts will be reviewed against the funding guidance to make sure they are within the period of availability.

View Audit 10000 Questioned Costs: $1

Finding 7623 (2021-005)

Material Weakness 2021

Memorial Hospital of Texas County Authority

OK

Questioned Costs Allowable Costs / Cost Principles Material Weakness

We used the initial PRF reporting guidelines that indicated that the PRFs could be used to maintain health care service delivery. Due to limited staff, including staff turnover, and the need to focus our efforts on maintaining health care delivery including caring for COVID‐19 patients, we were not ...

We used the initial PRF reporting guidelines that indicated that the PRFs could be used to maintain health care service delivery. Due to limited staff, including staff turnover, and the need to focus our efforts on maintaining health care delivery including caring for COVID‐19 patients, we were not able to keep up with the continuously changing guidance pertaining to the use of the PRF. For future federal funding, we plan to more closely monitor the guidelines surrounding the funding and work with outside consultants for new federal programs or those programs that have constantly changing guidance.

View Audit 10000 Questioned Costs: $1

Finding 7528 (2021-006)

Material Weakness 2021

City of Wallis

TX

Allowable Costs / Cost Principles

The City will establish procurement policiies and procedures to include federal contract provisions and will establish and adopt written policies for federal awards.

View Audit 9825

Finding 7170 (2021-006)

Significant Deficiency 2021

Commonwealth of Puerto Rico - Department of the Family

PR

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Cash Management

There were multiple lockdowns executiver orders that impacted business, no school or day care and ADSEF case managers were called to work on a gradual basis on February 2021. Only essential workers were active. At the time of the Pandemic, the cases were evaluated in the regional offices based on th...

There were multiple lockdowns executiver orders that impacted business, no school or day care and ADSEF case managers were called to work on a gradual basis on February 2021. Only essential workers were active. At the time of the Pandemic, the cases were evaluated in the regional offices based on the minimum citeria, then they were sent to the Central Level offices to the Medical Board for evaluation. Given to this situation Single Audits started latre since it depends on the personnel to be present at the local and regional offices.

View Audit 9287

Finding 7091 (2021-006)

Significant Deficiency 2021

Plaza Nursing Home Company, Inc.

NY

Reporting Allowable Costs / Cost Principles § 200.303

In May 2022, a new CFO was hired and new procedures put in place. Both the CFO and Accounting Manager ensured all calculations are dual reviewed. Based on this process, it is well documented internally that the entity does indeed qualify for the full amount of funding received.

View Audit 9116

Finding 7088 (2021-006)

Significant Deficiency 2021

Iroquois Nursing Home, Inc.

NY

Reporting Allowable Costs / Cost Principles § 200.303

In May 2022, a new CFO was hired and new procedures put in place. Both the CFO and Accounting Manager ensured all calculations are dual reviewed. Based on this process, it is well documented internally that the entity does indeed qualify for the full amount of funding received.

View Audit 9115

Finding 6624 (2021-007)

Significant Deficiency 2021

Sunny Vista Living Center

CO

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

We recommend that management review all expenditures for federal awards for accuracy under the criteria provided by the U.S. Department of Health and Human Services to ensure all supporting documentation is properly maintained and all errors are identified and corrected timely. The Organization co...

We recommend that management review all expenditures for federal awards for accuracy under the criteria provided by the U.S. Department of Health and Human Services to ensure all supporting documentation is properly maintained and all errors are identified and corrected timely. The Organization concurs with this recommendation. Management will review calculations and supporting documentation for all expenditures for federal awards to ensure accuracy in future reporting.

View Audit 8554

Finding 6623 (2021-006)

Significant Deficiency 2021

Sunny Vista Living Center

CO

Reporting Subrecipient Monitoring Allowable Costs / Cost Principles

We recommend the Organization put processes in place to ensure accurate portal reporting under the grant. We also recommend monitoring future reporting within the portal to ensure the allocation of expenses attributable to coronavirus and lost revenues are accurately updated. The Organization con...

We recommend the Organization put processes in place to ensure accurate portal reporting under the grant. We also recommend monitoring future reporting within the portal to ensure the allocation of expenses attributable to coronavirus and lost revenues are accurately updated. The Organization concurs with this recommendation. Management will implement a control over the preparation and review over the completion and submission of the special reports to the government website. The submission will be prepared and documented and will be reviewed by another experienced individual. Any comments will be documented and followed up by staff documenting and evidencing the review.

View Audit 8554

Finding 6203 (2021-001)

Material Weakness 2021

Frederick Health Inc.

NJ

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

Current Year Audit Findings Corrective Action Plan For the Year Ended June 30, 2021 Finding 2021-001 Internal control deficiency over review of claims prior to submission Information on the federal program: Federal Agency: U.S. Department of Health and Human Services (HHS), Health Resources and Ser...

Current Year Audit Findings Corrective Action Plan For the Year Ended June 30, 2021 Finding 2021-001 Internal control deficiency over review of claims prior to submission Information on the federal program: Federal Agency: U.S. Department of Health and Human Services (HHS), Health Resources and Services Administration (HRSA) Assistance Listing No.: 93.461 COVID-19 - HRSA COVID-19 Claims Reimbursement for the Uninsured Program and the COVID-19 Coverage Assistance Fund Award Period of Performance: February 4, 2020 – April 5, 2022 Planned corrective action: Management analyzed the amounts submitted for reimbursement and compared to the applicable terms and conditions of this grant. As part of this review, management assessed whether any internal control gaps existed and confirmed the completeness and accuracy of reimbursement claims that were flagged within its patient accounting system. Refunds were issued in the amount of $212,481.35 for accounts that were identified to have insurance as the result of this review. Projected completion date: This review was completed on 3/23/23.

View Audit 8165

Finding 6161 (2021-004)

Material Weakness 2021

Clayton County Community Services Authority, Inc.

GA

Reporting Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.302 § 200.327 § 200.328 § 200.510

Management Response to Audit Comment # 2021-004 INTERNAL CONTROLS OVER FINANCIAL STATEMENT PERPARATION, PROPER APPROVAL OF DISBURSEMENTS, GRANT CLOSE-OUT PROCEDURES AND REQUIRED REGULATORY REPORTING. POLICIES AND PROCEDURES SHOULD BE IMPROVED LOW INCOME HOME ENERGY ASSISTANCE PROGRAM HEAD START AND ...

Management Response to Audit Comment # 2021-004 INTERNAL CONTROLS OVER FINANCIAL STATEMENT PERPARATION, PROPER APPROVAL OF DISBURSEMENTS, GRANT CLOSE-OUT PROCEDURES AND REQUIRED REGULATORY REPORTING. POLICIES AND PROCEDURES SHOULD BE IMPROVED LOW INCOME HOME ENERGY ASSISTANCE PROGRAM HEAD START AND EARLY HEAD START PROGRAMS Federal Assistance Listing: 93.568 and 93.600 Responsible Person: G. Keith Williams Anticipated Completion Date: December 31, 2023 / On-Going Corrective Action: The management of Clayton County Community Services Authority, Inc. has reviewed the above referenced finding and fully agrees with the need for improved internal controls over financial statement preparation. Management believes that the proper approval of disbursements was adhered to during the reporting period with minimal deviation and continues to ensure proper policies are followed. Federal reports (SF425’s, LIHEAP) were filed during this period and may not have been properly reviewed during the course of this audit. For example, the LIHEAP reports were reconciled with the assistance of the State Program Specialist to ensure proper return of funds as requested by the funding agency. Management reserves the right to discuss this further as needed for the purpose of this finding. Adequate fiscal personnel staff has continued to be a challenge for the agency as management has done an exhaustive search for additional fiscal personnel and made job offers to qualified individuals only to have them decline the offer at the last moment. We have just offered the position of General Ledger Accountant to an individual and they are expected to start in two weeks. This will assist the CFO in the area of financial controls and reporting. It should also be noted that all bank reconciliations are current and being completed in a timely manner as dictated by our policies and procedures. Management continues to ensure all federal, state, and local and local regulatory reports and completed and submitted in a timely manner. As stated previously, the CFO worked directly with the State LIHEAP Program Staff to ensure proper reporting and reconciliation before returning unused funds.

View Audit 8079

Finding 5692 (2021-005)

Significant Deficiency 2021

Fairfield Memorial Hospital Association

IL

Questioned Costs Allowable Costs / Cost Principles Cash Management

The Hospital claimed and reported COVID-19-related supply expenses within the HHS Provider Relief Fund portal that were eligible to be reimbursed via other sources due to not reducing the amount of COVID-19 supply related expenses by the internally calculated Medicare reimbursement rate. Corrective...

The Hospital claimed and reported COVID-19-related supply expenses within the HHS Provider Relief Fund portal that were eligible to be reimbursed via other sources due to not reducing the amount of COVID-19 supply related expenses by the internally calculated Medicare reimbursement rate. Corrective Action Plan: While errors were identified within the COVID-19 expenses reported by the Organization, calendar year 2020 lost revenues, calculated using a budget approved prior to March 27, 2020, result in total lost revenues of $5,115,335. 2020 lost revenues alone more than substantiate the $4,503,732 of Provider Relief Funds recognized by the Hospital, regardless of any errors identified in COVID-19 expenses. Going forward, the Hospital will work to improve controls surrounding the tracking of COVID-19 related expenses and will ensure an individual, independent from the tracking of COVID-19 expenses, is reviewing reported expenses for accuracy and reasonableness. Personnel Responsible for Corrective Action: Kathleen Bunting, Chief Executive Officer; kjbrnmsn@hotmail.com; 618-842-2611. Anticipated Completion Date: Change is in process and full adoption is anticipated at time of next portal submission, if any.

View Audit 7666 Questioned Costs: $1

Finding 5691 (2021-004)

Material Weakness 2021

Fairfield Memorial Hospital Association

IL

Questioned Costs Allowable Costs / Cost Principles Cash Management

The Hospital elected to use lost revenues calculation Option II, Budget to Actual. Option II requires that an approved budget prior to March 27, 2020, which covers the entire period of availability, be utilized to calculate lost revenues. While the budget period relating to calendar year 2020 was ...

The Hospital elected to use lost revenues calculation Option II, Budget to Actual. Option II requires that an approved budget prior to March 27, 2020, which covers the entire period of availability, be utilized to calculate lost revenues. While the budget period relating to calendar year 2020 was approved prior to March 27, 2020, the budget period relating to calendar year 2021 was approved subsequent to March 27, 2020. Thus, the budget approved prior to March 27, 2020 did not cover the entire period of availability and the budget relating to calendar year 2021 was not approved within required time parameters. Additionally, there were certain errors discovered within the calculation due to the inclusion of nonpatient revenues and the exclusion of bad debts. Corrective Action Plan: The finding identified is a result of confusion over information required to be input into the portal. It was the Hospital’s intention to rely entirely upon those lost revenues related to calendar year 2020. Calendar year 2020 lost revenues calculated using a budget approved prior to March 27, 2020, result in total lost revenues of $5,115,335. Lost revenues alone more than substantiate the $4,503,732 of Provider Relief Funds recognized by the Hospital. Going forward, the Hospital will continue to improve its understanding of the guidance related to lost revenue reporting and work with their external advisors to ensure future portal submissions, if any, are compliant with said guidance. While the Hospital will ensure compliance with submission requirement in any future required submissions, if any, the Hospital considers the lost revenues and COVID-19 related expenses incurred by the Hospital sufficient in substantiating those Provider Relief Funds received and reported on within the period in question. Personnel Responsible for Corrective Action: Kathleen Bunting, Chief Executive Officer; kjbrnmsn@hotmail.com; 618-842-2611. Anticipated Completion Date: Change is in process and full adoption is anticipated at time of next portal submission, if any.

View Audit 7666 Questioned Costs: $1

Finding 4377 (2021-001)

Material Weakness 2021

City of East Point, Georgia

GA

Allowable Costs / Cost Principles Reporting

Finding 2021-01 - Related to the Financial Statements Reported in accordance with Government Auditing Standards and Related to Federal Awards Statement of Condition: The required annual audits of the financial statements for the years ended June 30,2021 and 2022 were not completed and submitted to t...

Finding 2021-01 - Related to the Financial Statements Reported in accordance with Government Auditing Standards and Related to Federal Awards Statement of Condition: The required annual audits of the financial statements for the years ended June 30,2021 and 2022 were not completed and submitted to the federal and state governments within the time frames required by Federal Regulations and the State of Georgia. Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance) require that grant recipients that expend $750,000 or more in federal awards in a fiscal year must have a single audit conducted in accordance with 45 CFR Part 75, Subpart F and submit the related audit reports electronically to the Federal Audit Clearinghouse within the specified time frame. The Official Code of Georgia, Annotated (O.C.G.A) §36-81-7 requires an annual audit of the financial affairs, transactions of all funds and activities of the local government for each fiscal year of the local government. The audit report must contain financial statements prepared in conformity with generally accepted governmental accounting principles. The annual audit report of the local government shall be completed, and a copy forwarded to the state auditor within 189 days after the close of the local government's fiscal year end. Recommendation: We recommend that all financial reporting and submission requirements and deadlines required by federal and state regulation be adhered to for future periods. Management's Response: The City engaged a public accounting firm to audit the financial statements for fiscal years ended June 30,2021 and 2022. The audit of the financial statements for the fiscal year ended June 30,2021 has been completed and will be submitted, as required, within the next 30 days. The audit of the financial statements of the fiscal year ended June 30,2022 is in process.

View Audit 6800

Finding 4302 (2021-005)

Significant Deficiency 2021

Charleston County Housing and Redevelopment Authority

SC

Allowable Costs / Cost Principles HUD Housing Programs Reporting

Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Angela Childers, Chief Executive Officer Projected Completion Date: March 31, 2024

View Audit 6651

Finding 4251 (2021-002)

Material Weakness 2021

City of Turlock

CA

Questioned Costs Cash Management Procurement, Suspension & Debarment

• Name(s) of the contact person: Isaac Moreno, Finance Director • Corrective Action Plan: As part of the drawdown process the City has developed a drawdown cover sheet that lists the draws by each respective Federal Award Identification Number and supporting documentation for the drawdown. Subseq...

• Name(s) of the contact person: Isaac Moreno, Finance Director • Corrective Action Plan: As part of the drawdown process the City has developed a drawdown cover sheet that lists the draws by each respective Federal Award Identification Number and supporting documentation for the drawdown. Subsequent to review performed by the Transit Manager and the Principal Accountant, the cover sheet will require a signature of each approving the draw and providing proof of review. • Anticipated Completion Date: 6/30/2024

View Audit 6555 Questioned Costs: $1

Finding 2829 (2021-005)

Material Weakness 2021

U.s. Civilian Research and Development Foundation

VA

Allowable Costs / Cost Principles Procurement, Suspension & Debarment Reporting § 200.460

CRDF Global will take the following actions to address this finding: • Update CRDF’s timekeeping policy to specifically address direct vs. indirect activities. • Train leadership and all staff in timekeeping compliance with a special emphasis on 2 CFR 200.460, Proposal Costs. • Coach all employees o...

CRDF Global will take the following actions to address this finding: • Update CRDF’s timekeeping policy to specifically address direct vs. indirect activities. • Train leadership and all staff in timekeeping compliance with a special emphasis on 2 CFR 200.460, Proposal Costs. • Coach all employees on CRDF Global’s issue escalation opportunities. • Determine impacts in all applicable time periods. • Implement correction(s) and communicate with impacted stakeholders.

View Audit 4768

Finding 2715 (2021-002)

Material Weakness 2021

Lasa

WA

Allowable Costs / Cost Principles Material Weakness

Finding 2021-001 is applicable to the major program. We will require supervisors' review of time reported for each funding source and require written approval on timesheets before processing of payroll. We will require written approval of the payroll before direct deposits are processed. We anticipa...

Finding 2021-001 is applicable to the major program. We will require supervisors' review of time reported for each funding source and require written approval on timesheets before processing of payroll. We will require written approval of the payroll before direct deposits are processed. We anticipate the completion date of the corrective action plan by December 31, 2023. The Executive Director, Jason Scales will be responsbile for ensuring that the corrective actions take place as described. If you have any questions or require additional information, please feel free to contact him at 253-581-8689 or jason@lasawa.org.

View Audit 4622

Finding 2459 (2021-002)

Significant Deficiency 2021

Community Action Program Committee, Inc.

FL

Allowable Costs / Cost Principles Reporting

Effective June 2022, the Committee contracted with a new outsourced CFO and he has established a reporting and submission calendar which includes our indirect cost plan.

View Audit 4236

Finding 2108 (2021-003)

Significant Deficiency 2021

Independent Resources, Inc.

DE

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

FINDING #2021-003 – Lack of Expenditure Support and Evidence of Approval for Federal Expenditures Name of Contact Person Despina Wilson, Executive Director Management’s Response/Corrective Action The Organization has created a policy that mandates a meticulous review of federal spending by the Execu...

FINDING #2021-003 – Lack of Expenditure Support and Evidence of Approval for Federal Expenditures Name of Contact Person Despina Wilson, Executive Director Management’s Response/Corrective Action The Organization has created a policy that mandates a meticulous review of federal spending by the Executive Director, with additional approval from the Board of Directors for amounts exceeding specified limits. Detailed reports of federal expenditures are regularly submitted to the Board, promoting transparency and accountability. Comprehensive documentation and compliance with relevant laws and regulations are emphasized. This policy underscores Independent Resources Inc.'s commitment to prudent financial governance, regulatory compliance, and effective utilization of federal funds.

View Audit 3659

Corrective Action Plans

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