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Corrective Action Plans

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Finding 30971 (2022-002)
Material Weakness 2022
Missouri Housing Development Commission
MO
Questioned Costs Allowable Costs / Cost Principles Eligibility § 200.400 § 200.401
Finding 2022-002 ? Allowable Costs and Activities, Eligibility ? Compliance and Control Funding Federal Award No. 21.023 Emergency Rental Assistance Program ? COVID 19 Corrective Action Plan: The Commission management identified questionable applicants for assistance during fiscal years 2021 and 202...
Finding 2022-002 ? Allowable Costs and Activities, Eligibility ? Compliance and Control Funding Federal Award No. 21.023 Emergency Rental Assistance Program ? COVID 19 Corrective Action Plan: The Commission management identified questionable applicants for assistance during fiscal years 2021 and 2022 and agrees with the finding regarding ALN 21.023. Internal controls have been enhanced to mitigate and help prevent further exposure to noncompliance. This includes the adoption of a formal fraud, waste, and abuse policy in July 2021 as well as providing additional training to employees and third parties that are responsible for reviewing and approving applications in order to better detect invalid applicants to prevent funding these applicants. In May 2021 the Commission hired an Internal Compliance Manager and has engaged a third party law firm and a consulting group to provide consultative assistance to improve processes and to assist in investigating applications deemed to be questionable. Further, internal staffing capacity has been expanded with the creation of the Community Programs Processes Department in fall 2021 and the Data and Analytics Department in early 2022. Additional investigative techniques such as ?mass denial metrics? and tiered level reviews have been implemented into weekly application processing. Processes will continue to be implemented in response to changes in behavior by ineligible actors and ineligible application submission attempts. Staff has set regular internal coordination meetings to improve communication and aid in the identification of new indicators. Internal compliance staff actively participates in national groups administering similar programs, and explores and adopts new preventative measures demonstrated to be effective in other states. Completion Date: The Commission implemented additional compliance review procedures during fiscal year 2021 and expects to conclude its investigation of the fiscal year identified cases during calendar year 2023. Contact Person: Steve Whitson, Director of Community Programs
View Audit 30197 Questioned Costs: $1
Finding 30968 (2022-001)
Material Weakness 2022
Missouri Housing Development Commission
MO
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.400 § 200.401
Finding 2022-001 ? Allowable Costs and Activities, Eligibility ? Compliance and Control Funding Federal Award No. 14.231 Emergency Solutions Grant Program ? COVID 19 Corrective Action Plan: The Commission management identified questionable applicants for direct rental assistance during fiscal years ...
Finding 2022-001 ? Allowable Costs and Activities, Eligibility ? Compliance and Control Funding Federal Award No. 14.231 Emergency Solutions Grant Program ? COVID 19 Corrective Action Plan: The Commission management identified questionable applicants for direct rental assistance during fiscal years 2021 and 2022 and agrees with the finding regarding ALN 14.231. Internal controls have been enhanced to mitigate and identify instances of potential noncompliance. The funding for the direct rental assistance under this program was concluded and the final disbursements made in early May 2021. The Commission hired an Internal Compliance Manager in May 2021 and has engaged a third party law firm and a consulting group to provide consultative assistance to improve processes and to assist in investigating applications deemed to be questionable. A formal fraud, waste and abuse policy was adopted in July 2021. During fiscal year 2022, MHDC undertook extensive efforts to detect instances of ineligible applicants and documentation irregularities, which resulted in identification of these instances of applicant noncompliance. Completion Date: The Commission implemented additional compliance review procedures during fiscal year 2021, reviewed applications to identify potentially fraudulent applications during fiscal year 2022 and expects to conclude its investigation of identified cases during fiscal year 2023. Contact Person: Steve Whitson, Director of Community Programs
View Audit 30197 Questioned Costs: $1
Finding 30965 (2022-005)
Significant Deficiency 2022
Las Cumbres Observatory Global Telescope Network, Inc.
CA
Allowable Costs / Cost Principles Significant Deficiency Internal Control / Segregation of Duties
Finding 2022-005: Review and Reconciliation of Award Tracking Schedules Name of contact person: Ceci Fort, Finance Manager Corrective Action: Train accounting coordinator to review and reconcile grant workbooks to the general ledger monthly before charging federal awards to catch manual entry a...
Finding 2022-005: Review and Reconciliation of Award Tracking Schedules Name of contact person: Ceci Fort, Finance Manager Corrective Action: Train accounting coordinator to review and reconcile grant workbooks to the general ledger monthly before charging federal awards to catch manual entry and formula errors. Completion Date: Immediately, 2023 will be corrected
View Audit 34631
Finding 30922 (2022-013)
Significant Deficiency 2022
Northern New Mexico College
NM
Allowable Costs / Cost Principles § 200.303 § 200.430
Auditors? Recommendation - We recommend the College enhance the design of its control activities and develop procedures to ensure that employee documentation is retained and updated within the employee file and the payroll system.Views of Responsible Officials and Planned Corrective Action - The Col...
Auditors? Recommendation - We recommend the College enhance the design of its control activities and develop procedures to ensure that employee documentation is retained and updated within the employee file and the payroll system.Views of Responsible Officials and Planned Corrective Action - The College agrees with the finding and will instruct supervisors and payroll officials to receive and document all authorizations before payroll is run. Accordingly, Human Resources staff will review each contract with the rate of pay in the payroll system to ensure validation. Responsible Official - Denise Montoya, Vice President for Finance & Administration, Theresa Storey, Chief Financial Officer, and Ken Lucero, Director of Human Resources Timeline and Estimated Completion Date - June 30, 2023
View Audit 30350
Finding 30921 (2022-012)
Material Weakness 2022
Northern New Mexico College
NM
Allowable Costs / Cost Principles § 200.303 § 200.430
Auditors? Recommendation - We recommend the College follow their policies and procedures related to time and effort certifications. Views of Responsible Officials and Planned Corrective Action - The College agrees and states that due to staff turnover and limited staff resources time and effort cert...
Auditors? Recommendation - We recommend the College follow their policies and procedures related to time and effort certifications. Views of Responsible Officials and Planned Corrective Action - The College agrees and states that due to staff turnover and limited staff resources time and effort certifications were partially completed, or not maintained in the Business Office central file. The College will review its central file for time and effort certifications for all required positions and correct accordingly. The College will note that federal and non-federal award expenditure reconciliations are performed monthly and as required, and this process is another control for payment validation. Responsible Official - Denise Montoya, Vice President for Finance & Administration, Theresa Storey, Chief Financial Officer, TBD, Grant Manager, and Stephanie Lovato, Accountant Timeline and Estimated Completion Date - June 30, 2023
View Audit 30350
Finding 30887 (2022-002)
Significant Deficiency 2022
The New York State Coalition Against Domestic Violence, Inc.
NY
Allowable Costs / Cost Principles
CORRECTIVE ACTION PLAN June 13, 2023 U.S Department of Health and Human Services The New York State Coalition against Domestic Violence, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2022. Name and address of independent public accounting...
CORRECTIVE ACTION PLAN June 13, 2023 U.S Department of Health and Human Services The New York State Coalition against Domestic Violence, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2022. Name and address of independent public accounting firm: Wojeski & Company, 159 Wolf Road, Albany NY 12205 Audit Period: Fiscal year ended September 30, 2022 The findings from the September 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINANCIAL STATEMENT AUDIT FINDINGS Finding 2022-001--Approval of Cash Disbursements--Significant Deficiency Condition: The Coalition did not maintain documentation to support the contemporaneous approval of invoices. Recommendation: The Coalition should implement policies and procedures necessary to maintain detailed documentation of the contemporaneous approval of all invoices. That documentation should be in a static form that cannot be changed retroactively and should include information documenting who made the approval and when the approval was made. Action Taken: Although there were a number of compensating controls in place prior to the 2021 audit regarding the Executive Director?s review of detailed expenditure and bank reconciliation reports, the organization took further steps to strengthen internal controls when findings from the 2021 audit were communicated to management in January, 2023. Management immediately provided a response to these findings on January 6, 2023 and implemented revised processes and corrective actions to further strengthen controls. As of January 2023, an Expenditure Approval Form which is prepared by the Finance Director is sent to the Executive Director for review and approval for all payments prior to them being processed and posted in QuickBooks. Certain small expenses are currently paid monthly by ACH/autopay ? the Executive Director approves in writing all of the payments currently set up with this payment approach, approves in writing any new vendors to be set up on autopay and also reviews such expenditures as part of detailed expenditure and bank reconciliation reports provided to the Executive Director. FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2022-002--Allowable Costs/Cost Principles--Significant Deficiency Significant Deficiency: As discussed in Finding 2022-001 above, documentation is not maintained that provides evidence that supports the assertion that invoices were approved contemporaneously. This condition creates the opportunity for unallowed costs to be charged to the grant and not be prevented, detected, or corrected in a timely manner. The Coalition should implement policies and procedures necessary to maintain detailed documentation of the contemporaneous approval of all invoices. Action Taken: Although there were a number of compensating controls in place prior to the 2021 audit regarding the Executive Director?s review of detailed expenditure and bank reconciliation reports, the organization took further steps to strengthen internal controls when findings from the 2021 audit were communicated to management in January, 2023. Management immediately provided a response to these findings on January 6, 2023 and implemented revised processes and corrective actions to further strengthen controls. As of January 2023, an Expenditure Approval Form which is prepared by the Finance Director is sent to the Executive Director for review and approval for all payments prior to them being processed and posted in QuickBooks. Certain small expenses are currently paid monthly by ACH/autopay ? the Executive Director approves in writing all of the payments currently set up with this payment approach, approves in writing any new vendors to be set up on autopay and also reviews such expenditures as part of detailed expenditure and bank reconciliation reports provided to the Executive Director. If you have any questions regarding this plan, please call me at 518-482-5465 x208. Sincerely, Connie Neal Executive Director
View Audit 35568
Okaloosa Walton Homeless Continuum of Care, Opportunity, Inc.
FL
Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking
Views of Responsible Official: Current management indicated that the former Executive Director of HHA, former Finance Director of HHA, and a former employee were employed by HHA, and the former Executive Director and Finance Director controlled all aspects of HHA?s management and finances during the...
Views of Responsible Official: Current management indicated that the former Executive Director of HHA, former Finance Director of HHA, and a former employee were employed by HHA, and the former Executive Director and Finance Director controlled all aspects of HHA?s management and finances during the relevant audited period. The former Executive Director?s employment with HHA was terminated on October 10, 2022. The former Finance Director?s employment with HHA was terminated on October 20, 2022. The third employee?s employment with HHA was terminated on October 11, 2022. Additionally, all but two of the Board of Directors who served during the period in which the irregularities occurred have been replaced. HHA appointed the current Executive Director, Crystal Harrison (?Executive Director?), on October 10, 2022, as Interim Executive Director and promoted her to the position of Executive Director on October 26, 2022. The current Executive Director has diligently searched for all documents and records for all purchases, expenses, and cash distributions at issue during the former Executive Director?s tenure as Executive Director. However, no such documents or records were located on site at HHA?s offices or on HHA?s computers or devices. In early April 2023, HHA?s attorney served the former Executive Director, former Finance Director, and former employee with a demand to produce the missing documents and records but each responded that they had no such documents or records in their possession. Unfortunately, because of the actions of the former Executive Director, Finance Director, and employee, HHA lacks sufficient operating funds to pursue a civil suit to recover the losses caused by these former employees. Further, HHA?s errors and omissions insurance policy only covers third-party claims. As such, HHA has directed its attorney to take all appropriate action to pursue criminal charges of grand theft/embezzlement and fraud against these former employees upon completion of the audit. HHA?s attorney has already reached out to law enforcement to begin this process. Once the formal criminal complaint is filed, law enforcement will be empowered to subpoena the missing documents and records (should said documents and records still exist) from the former employees, as well as their banking and financial records (including tax returns) to track the suspicious expenses and cash distributions at issue. The current Executive Director, with the full support of HHA?s Board, is committed to taking all action necessary to ensure compliance with the rules and procedures already in place regarding expenses and cash distributions, as well as to enact new enhanced procedures for periodic reviews of these procedures to timely detect deficiencies and ensure compliance going forward. In addition, the current Executive Director will implement a process to ensure that backup records are maintained electronically as well as in a paper form.
View Audit 33406 Questioned Costs: $1
Okaloosa Walton Homeless Continuum of Care, Opportunity, Inc.
FL
Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles
Views of Responsible Official: Current management indicated that the former Executive Director of HHA, former Finance Director of HHA, and a former employee were employed by HHA, and the former Executive Director and Finance Director controlled all aspects of HHA?s management and finances during the...
Views of Responsible Official: Current management indicated that the former Executive Director of HHA, former Finance Director of HHA, and a former employee were employed by HHA, and the former Executive Director and Finance Director controlled all aspects of HHA?s management and finances during the relevant audited period. The former Executive Director?s employment with HHA was terminated on October 10, 2022. The former Finance Director?s employment with HHA was terminated on October 20, 2022. The third employee?s employment with HHA was terminated on October 11, 2022. Additionally, all but two of the Board of Directors who served during the period in which the irregularities occurred have been replaced. HHA appointed the current Executive Director, Crystal Harrison (?Executive Director?), on October 10, 2022, as Interim Executive Director and promoted her to the position of Executive Director on October 26, 2022. The current Executive Director has diligently searched for all documents and records for all purchases, expenses, and cash distributions at issue during the former Executive Director?s tenure as Executive Director. However, no such documents or records were located on site at HHA?s offices or on HHA?s computers or devices. In early April 2023, HHA?s attorney served the former Executive Director, former Finance Director, and former employee with a demand to produce the missing documents and records but each responded that they had no such documents or records in their possession. Unfortunately, because of the actions of the former Executive Director, Finance Director, and employee, HHA lacks sufficient operating funds to pursue a civil suit to recover the losses caused by these former employees. Further, HHA?s errors and omissions insurance policy only covers third-party claims. As such, HHA has directed its attorney to take all appropriate action to pursue criminal charges of grand theft/embezzlement and fraud against these former employees upon completion of the audit. HHA?s attorney has already reached out to law enforcement to begin this process. Once the formal criminal complaint is filed, law enforcement will be empowered to subpoena the missing documents and records (should said documents and records still exist) from the former employees, as well as their banking and financial records (including tax returns) to track the suspicious expenses and cash distributions at issue. The current Executive Director, with the full support of HHA?s Board, is committed to taking all action necessary to ensure compliance with the rules and procedures already in place regarding expenses and cash distributions, as well as to enact new enhanced procedures for periodic reviews of these procedures to timely detect deficiencies and ensure compliance going forward. In addition, the current Executive Director will implement a process to ensure that backup records are maintained electronically as well as in a paper form.
View Audit 33406 Questioned Costs: $1
Finding 30877 (2022-005)
Material Weakness 2022
Okaloosa Walton Homeless Continuum of Care, Opportunity, Inc.
FL
Allowable Costs / Cost Principles Material Weakness Reporting
Views of Responsible Official: Current management indicated that the former Executive Director of HHA, former Finance Director of HHA, and a former employee were employed by HHA, and the former Executive Director and Finance Director controlled all aspects of HHA?s management and finances during the...
Views of Responsible Official: Current management indicated that the former Executive Director of HHA, former Finance Director of HHA, and a former employee were employed by HHA, and the former Executive Director and Finance Director controlled all aspects of HHA?s management and finances during the relevant audited period. The former Executive Director?s employment with HHA was terminated on October 10, 2022. The former Finance Director?s employment with HHA was terminated on October 20, 2022. The third employee?s employment with HHA was terminated on October 11, 2022. Additionally, all but two of the Board of Directors who served during the period in which the irregularities occurred have been replaced. HHA appointed the current Executive Director, Crystal Harrison (?Executive Director?), on October 10, 2022, as Interim Executive Director and promoted her to the position of Executive Director on October 26, 2022. The current Executive Director has diligently searched for all documents and records for all purchases, expenses, and cash distributions at issue during the former Executive Director?s tenure as Executive Director. However, no such documents or records were located on site at HHA?s offices or on HHA?s computers or devices. In early April 2023, HHA?s attorney served the former Executive Director, former Finance Director, and former employee with a demand to produce the missing documents and records but each responded that they had no such documents or records in their possession. Unfortunately, because of the actions of the former Executive Director, Finance Director, and employee, HHA lacks sufficient operating funds to pursue a civil suit to recover the losses caused by these former employees. Further, HHA?s errors and omissions insurance policy only covers third-party claims. As such, HHA has directed its attorney to take all appropriate action to pursue criminal charges of grand theft/embezzlement and fraud against these former employees upon completion of the audit. HHA?s attorney has already reached out to law enforcement to begin this process. Once the formal criminal complaint is filed, law enforcement will be empowered to subpoena the missing documents and records (should said documents and records still exist) from the former employees, as well as their banking and financial records (including tax returns) to track the suspicious expenses and cash distributions at issue. The current Executive Director, with the full support of HHA?s Board, is committed to taking all action necessary to ensure compliance with the rules and procedures already in place regarding expenses and cash distributions, as well as to enact new enhanced procedures for periodic reviews of these procedures to timely detect deficiencies and ensure compliance going forward. In addition, the current Executive Director will implement a process to ensure that backup records are maintained electronically as well as in a paper form.
View Audit 33406
Finding 30876 (2022-004)
Material Weakness 2022
Okaloosa Walton Homeless Continuum of Care, Opportunity, Inc.
FL
Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring
Views of Responsible Official: Current management indicated that the former Executive Director of HHA, former Finance Director of HHA, and a former employee were employed by HHA, and the former Executive Director and Finance Director controlled all aspects of HHA?s management and finances during the...
Views of Responsible Official: Current management indicated that the former Executive Director of HHA, former Finance Director of HHA, and a former employee were employed by HHA, and the former Executive Director and Finance Director controlled all aspects of HHA?s management and finances during the relevant audited period. The former Executive Director?s employment with HHA was terminated on October 10, 2022. The former Finance Director?s employment with HHA was terminated on October 20, 2022. The third employee?s employment with HHA was terminated on October 11, 2022. Additionally, all but two of the Board of Directors who served during the period in which the irregularities occurred have been replaced. HHA appointed the current Executive Director, Crystal Harrison (?Executive Director?), on October 10, 2022, as Interim Executive Director and promoted her to the position of Executive Director on October 26, 2022. The current Executive Director has diligently searched for all documents and records for all purchases, expenses, and cash distributions at issue during the former Executive Director?s tenure as Executive Director. However, no such documents or records were located on site at HHA?s offices or on HHA?s computers or devices. In early April 2023, HHA?s attorney served the former Executive Director, former Finance Director, and former employee with a demand to produce the missing documents and records but each responded that they had no such documents or records in their possession. Unfortunately, because of the actions of the former Executive Director, Finance Director, and employee, HHA lacks sufficient operating funds to pursue a civil suit to recover the losses caused by these former employees. Further, HHA?s errors and omissions insurance policy only covers third-party claims. As such, HHA has directed its attorney to take all appropriate action to pursue criminal charges of grand theft/embezzlement and fraud against these former employees upon completion of the audit. HHA?s attorney has already reached out to law enforcement to begin this process. Once the formal criminal complaint is filed, law enforcement will be empowered to subpoena the missing documents and records (should said documents and records still exist) from the former employees, as well as their banking and financial records (including tax returns) to track the suspicious expenses and cash distributions at issue. The current Executive Director, with the full support of HHA?s Board, is committed to taking all action necessary to ensure compliance with the rules and procedures already in place regarding expenses and cash distributions, as well as to enact new enhanced procedures for periodic reviews of these procedures to timely detect deficiencies and ensure compliance going forward. In addition, the current Executive Director will implement a process to ensure that backup records are maintained electronically as well as in a paper form.
View Audit 33406 Questioned Costs: $1
Finding 30875 (2022-004)
Material Weakness 2022
Miami County
IN
Allowable Costs / Cost Principles Material Weakness Period of Performance § 200.1 § 200.303
FINDING 2022-004 Contact Person Responsible for Corrective Action: Mary Brown Contact Phone Number: 765-472-3901 Ext. 1240 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: During the 2022, we were notified the reporting of the cumulative expenditures ...
FINDING 2022-004 Contact Person Responsible for Corrective Action: Mary Brown Contact Phone Number: 765-472-3901 Ext. 1240 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: During the 2022, we were notified the reporting of the cumulative expenditures for ARPA Funding was inaccurately reported. We have already contacted US Department of Treasury to correct the prior and current year reporting and awaiting a response. We will change the process for reporting to attempt to correct the prior years reporting to ensure we are providing complete transparency for the expenditure of funds. In addition, we will implement the internal control to require the reviewing individual sign the report. Anticipated Completion Date: January 2024
View Audit 33402
Finding 30854 (2022-002)
Significant Deficiency 2022
Monterey County Office of Education
CA
Allowable Costs / Cost Principles § 200.430
Finding 2022 ? 002/50000 Section III ? Federal Award Findings U.S. Department of Education ? Passed through California Department of Ed (Title I Part A) TITLE I SCHOOLWIDE PROGRAMS County Response: The Alternative Education Department has established a procedure to ensure that the relationship bet...
Finding 2022 ? 002/50000 Section III ? Federal Award Findings U.S. Department of Education ? Passed through California Department of Ed (Title I Part A) TITLE I SCHOOLWIDE PROGRAMS County Response: The Alternative Education Department has established a procedure to ensure that the relationship between the planned supplemental instructional program and the planned expenditures are clearly reflected in the School Plan for Student Achievement (SPSA). Annually the department shall evaluate the effectiveness of the SPSA plan. The Alternative Education Department shall monitor student progress and if there is a need to modify the school?s plan in the current year, the Alternative Education Department shall update the SPSA and determine if a budget adjustment is required. Contact Person responsible for corrective action: Victoria Sorensen 831.784.4226 Ernesto Vela 831.755.1405 Completion Date: January 15, 2023
View Audit 26435
Finding 30844 (2022-001)
Material Weakness 2022
Alfond Youth & Community Center and Affiliates
ME
Allowable Costs / Cost Principles Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking § 200.303
December 22, 2022 CORRECTIVE ACTION PLAN U.S. Department of Health and Human Services Alfond Youth & Community Center and Affiliate?s respectfully submits the following corrective action plan of the year ended March 31, 2022. Name and address of independent public accounting firm: One River CPA...
December 22, 2022 CORRECTIVE ACTION PLAN U.S. Department of Health and Human Services Alfond Youth & Community Center and Affiliate?s respectfully submits the following corrective action plan of the year ended March 31, 2022. Name and address of independent public accounting firm: One River CPAs 46 FirstPark Drive, Oakland, ME 04963 FINDING ? FINANCIAL STATEMENT AUDIT None FINDING ? FEDERAL AWARD PROGRAMS AUDIT U.S. Department of Health and Human Services 2022-001 ? All Awards Material Weakness in Internal Control Over Major Programs: Management?s spreadsheet for tracking federal grants subject to Uniform Guidance Single Audit and related expenditures for the fiscal year did not include all grants subject to Single Audit. As a result, management initially determined that the Organization was below the threshold for Single Audit for the year ended March 31, 2022. Audit procedures found additional grants with expenditures during the fiscal year that were subject to Single Audit. These additional grants put the Organization over the Single Audit expenditure threshold of $750,000. Recommendation: As agreements are awarded, the Organization should analyze them for the presence of federal funding. In many instances there is a mix and the Organization should review the agreement for clarification of funding allocations. If unclear, the Organization should work with the grant?s administrator at the funder to determine the source of the funds. If not in the agreement, the Organization should also work with the funder to identify the federal CFDA number the federal funds fall under. The Organization should ensure all identified federal grants make it to the tracking spreadsheet. Management should strengthen its review of that tracking document to ensure it includes all federal grants with expenditures subject to Single Audit each fiscal year. Responsible Person for Corrective Action: Heather Neal, CFO Corrective Action to be Taken: AYCC has taken steps to strengthen fiscal oversight and tracking of federal grants subject to meet Uniform Guidance. These steps include hiring a new Chief Financial Officer with significant grant management and audit experience. Additionally, cross training staff to increase skills and knowledge surrounding the receipt, use, and tracking of federal grants. These steps combined with updated internal controls, improved systems and collaboration between the finance department and the grant department will remedy this finding and prevent further findings in the future. The anticipated completion date for this corrective action is March 31, 2023. If the U.S. Department of Health and Human Services has questions regarding this plan, please contact Heather Neal, CFO at 207-873-0684 or hneal@clubaycc.org. Sincerely, Ken Walsh, Chief Executive Officer
View Audit 31201
Finding 30806 (2022-001)
Material Weakness 2022
Meridian School District No. 505
WA
Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions
Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal wage rate requirements. Name, address, and telephone of District?s contact person: Daniel Yorton 214 W Laurel Rd Bellingham, WA 98226 360-988-3840 Corrective ac...
Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal wage rate requirements. Name, address, and telephone of District?s contact person: Daniel Yorton 214 W Laurel Rd Bellingham, WA 98226 360-988-3840 Corrective action the auditee plans to take in response to the finding: The district would like to thank the auditors for their work and recommendations regarding Davis-Bacon requirements. The district has implemented internal controls to ensure that contract language meets Davis-Bacon requirements. The district has also implemented internal controls to ensure that contractors submit weekly certified payroll and Davis-Bacon requirements are met. Anticipated date to complete the corrective action: 7/31/23
View Audit 26733
Finding 30785 (2022-001)
Material Weakness 2022
Sedro-Woolley School District No. 101
WA
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles
Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs and restricted purpose requirements. Name, address, and telephone of District contact person: Brett Greenwood 801 Trail Road Sedro-Woolley, W...
Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs and restricted purpose requirements. Name, address, and telephone of District contact person: Brett Greenwood 801 Trail Road Sedro-Woolley, WA. 98284 360-855-3500 Corrective action the auditee plans to take in response to the finding: The District used the Emergency Connectivity Funds (ECF) to provide a laptop to every student when we were forced to close due to covid-19. This felt like an emergency situation to us and we were focused on finding ways to deliver curriculum while students were at home. We were not aware of the unmet need requirement for this funding, so we accept the finding. Corrective Action: if we are awarded Emergency Connectivity Funds in the future, we will address the unmet needs criteria to ensure these funds are spent per the grant requirements. Anticipated date to complete the corrective action: Immediately
View Audit 26730 Questioned Costs: $1
Finding 30784 (2022-001)
Material Weakness 2022
Anacortes School District No. 103
WA
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles
The Anacortes School District feels this audit finding is specific to the Emergency Connectivity Fund and has decided not to claim any funds in a recently awarded allocation. Additionally, the District will not apply for any Emergency Connectivity Fund grants in the future.
The Anacortes School District feels this audit finding is specific to the Emergency Connectivity Fund and has decided not to claim any funds in a recently awarded allocation. Additionally, the District will not apply for any Emergency Connectivity Fund grants in the future.
View Audit 26729 Questioned Costs: $1
Finding 30780 (2022-004)
Significant Deficiency 2022
Los Angeles Community College District
CA
Subrecipient Monitoring Allowable Costs / Cost Principles Period of Performance
The Accounting Office will require all program personnel to complete a checklist of all expenditures incurred close to the end of the fiscal year in order to identify any expenditures that need to be accrued. Personnel responsible for implementation: Nyame-Tease Prempeh Position of responsible pers...
The Accounting Office will require all program personnel to complete a checklist of all expenditures incurred close to the end of the fiscal year in order to identify any expenditures that need to be accrued. Personnel responsible for implementation: Nyame-Tease Prempeh Position of responsible personnel: Assistant Director of Accounting Date of Implementation: July 1, 2023
View Audit 27427
Finding 30735 (2022-007)
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 ESSER DE (4 of 4 quarters required), ESSER PL (2 of 4 quarters required), ESSER E2 (1 of 4 quarters required), ESSER CP (1 of 1 quarter required), and ESSER D2 (1 of 3 quarters required). Plan: To avoid ...
Condition: Quarterly expenditure reports for the projects expenditures were not timely filed for ESSER DE (4 of 4 quarters required), ESSER PL (2 of 4 quarters required), ESSER E2 (1 of 4 quarters required), ESSER CP (1 of 1 quarter required), and ESSER D2 (1 of 3 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 30720 (2022-012)
Material Weakness 2022
Civica Nevada
NV
Reporting Allowable Costs / Cost Principles Material Weakness
Finding Number: 2022-012 ? SEFA Preparation Corrective Action Plan: In 2022, the office had downsized due to turnover in staff. While a process was in place for reconciling, a secondary review was not performed to verify accuracy of the residual value calculations. To strengthen the oversight of fin...
Finding Number: 2022-012 ? SEFA Preparation Corrective Action Plan: In 2022, the office had downsized due to turnover in staff. While a process was in place for reconciling, a secondary review was not performed to verify accuracy of the residual value calculations. To strengthen the oversight of financial management in the School, Academica Nevada, the School?s management company, has filled all the open positions and realigned staff responsibilities to reduce individual workloads and provide additional oversight and review. The grant manager will reconcile all grants to ensure proper cutoff, with a secondary review performed by a member of management. Responsible Individuals: Nachum Golodner, Director of Accounting Anticipated Completion Date: June 30, 2023
View Audit 26690
Finding 30719 (2022-011)
Material Weakness 2022
Civica Nevada
NV
Allowable Costs / Cost Principles Cash Management Internal Control / Segregation of Duties § 200.303
Finding Number: 2022-011 ? Cash Management Corrective Action Plan: A process has been put in place for the school principal to review all RFRs prior to submission to the grantor. Approval is evidenced by email sent by principal to the Director of Grant Management, which is saved with the RFR as supp...
Finding Number: 2022-011 ? Cash Management Corrective Action Plan: A process has been put in place for the school principal to review all RFRs prior to submission to the grantor. Approval is evidenced by email sent by principal to the Director of Grant Management, which is saved with the RFR as support. Responsible Individuals: Nachum Golodner, Director of Accounting Anticipated Completion Date: June 30, 2023
View Audit 26690
Finding 30718 (2022-010)
Material Weakness 2022
Civica Nevada
NV
Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303
Finding Number: 2022-010 ? Activities Allowed or Unallowed and Allowable Costs/Cost Principles Corrective Action Plan: A process has been put in place for the school principal to review all RFRs prior to submission to the grantor. Approval is evidenced by email sent by principal to the Director of G...
Finding Number: 2022-010 ? Activities Allowed or Unallowed and Allowable Costs/Cost Principles Corrective Action Plan: A process has been put in place for the school principal to review all RFRs prior to submission to the grantor. Approval is evidenced by email sent by principal to the Director of Grant Management, which is saved with the RFR as support. Responsible Individuals: Nachum Golodner, Director of Accounting Anticipated Completion Date: June 30, 2023
View Audit 26690
Finding 30712 (2022-003)
Material Weakness 2022
Seymour Community School District
IA
Procurement, Suspension & Debarment Allowable Costs / Cost Principles
Contact Person Anticipated Comment Comment Corrective Title Date of Number Title Action Plan Phone Number Completion 2022-003 Procurement The corrective action plan was Mollie Banks FY23 Policy documented in our response to Business Man...
Contact Person Anticipated Comment Comment Corrective Title Date of Number Title Action Plan Phone Number Completion 2022-003 Procurement The corrective action plan was Mollie Banks FY23 Policy documented in our response to Business Manager the auditor's comment. See the 641-898-2291 Schedule of Findings and Questioned Costs.
View Audit 25638
Lutheran Family & Children's Services of Missouri, INC
MO
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Eligibility
Finding No. 2022-002 ? Alternative to Abortion Program ? CFDA No. 93.558; Grant No. 1701MOTA View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and the recommended procedures have been implemented. Supervisors will ensure that necessary proofs are obtai...
Finding No. 2022-002 ? Alternative to Abortion Program ? CFDA No. 93.558; Grant No. 1701MOTA View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and the recommended procedures have been implemented. Supervisors will ensure that necessary proofs are obtained and documented.
View Audit 26879
Lutheran Family & Children's Services of Missouri, INC
MO
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Eligibility
Finding No. 2022-001 ? Alternative to Abortion Program ? CFDA No. 93.558; Grant No. 1701MOTA View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and the recommended procedures have been implemented. Supervisors will ensure that all client files have proof...
Finding No. 2022-001 ? Alternative to Abortion Program ? CFDA No. 93.558; Grant No. 1701MOTA View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and the recommended procedures have been implemented. Supervisors will ensure that all client files have proof of eligibility during quarterly file reviews.
View Audit 26879
Finding 30671 (2022-001)
Significant Deficiency 2022
Vernon Parish School Board
LA
School Nutrition Programs Allowable Costs / Cost Principles Procurement, Suspension & Debarment
2022-001 Allowable Costs and Cost Principles Payroll Disbursements: Principals will be instructed on procedures for documentation of time of employees and making sure procedures are followed. New proced...
2022-001 Allowable Costs and Cost Principles Payroll Disbursements: Principals will be instructed on procedures for documentation of time of employees and making sure procedures are followed. New procedures will be implemented for additional inspection of the documentation. Vendor Disbursements: Persons receiving items at school cafeterias will be instructed on noting when items are not received or additional items to make sure reconciliation agrees with purchase order. Also, accounts payable persons will be retrained to make sure all procedures are followed. Estimated Completion Date: February 1, 2023
View Audit 24669
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