Corrective Action Plans

Finding 30235 (2022-001)

Significant Deficiency 2022

City of Temecula

CA

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

Program: COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds Financial Assistance Listing Number: 21.027 Federal Agency: U.S. Department of Treasury Award Year: 2021 Grant Award Number: N/A Compliance Requirements: Reporting Type of Finding: Instance of Noncompliance, Significant Deficien...

Program: COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds Financial Assistance Listing Number: 21.027 Federal Agency: U.S. Department of Treasury Award Year: 2021 Grant Award Number: N/A Compliance Requirements: Reporting Type of Finding: Instance of Noncompliance, Significant Deficiency in Internal Control over Compliance Management?s Response: We concur. Views of Responsible Officials and Corrective Action: With the final rule and final SLFRF compliance and reporting guidance now in place, the City has implemented policies and procedures to ensure the reporting requirements is met. Name of Responsible Person: Jennifer Hennessey, Director of Finance Projected Implementation Date: April 30, 2023

View Audit 31818

Finding 30233 (2022-003)

Material Weakness 2022

Panama Buena Vista Union School District

CA

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

Corrective Action Plan and Views of Responsible Officials The District strives to maintain adequate and accurate inventory records for assets and services purchased with all funds, regardless of source. Staff works hard to ensure that inventory records are regularly updated to reflect when and to wh...

Corrective Action Plan and Views of Responsible Officials The District strives to maintain adequate and accurate inventory records for assets and services purchased with all funds, regardless of source. Staff works hard to ensure that inventory records are regularly updated to reflect when and to whom all purchased items and services are provided, reflecting compliance with all program requirements. For the fiscal year under review, the District prioritized providing students and staff with technology needed to meet the otherwise unmet connectivity needs of students and school staff during the COVID-19 pandemic and recognizes the need for improved inventory tracking practices by all staff. The District believes that ECF Program support was not used to fund more than one connected device and more than one Wi-Fi hotspot per student or school staff member during the COVID-19 emergency period.

View Audit 31815

Finding 30189 (2022-002)

None 2022

Michael Fields Agricultural Institute, Inc.

WI

Questioned Costs Allowable Costs / Cost Principles § 200.403 § 200.405

Submit indirect cost rate and support the cost through tracking and allocating administrative costs/overhead for each grant, which O'Leary & Anick can support for Michael Fields Agricultural Institute. Contact person: Shannah Schmitt, MFAI, and Kevin O'Leary, O'Leary & Anick. Anticipated date of com...

Submit indirect cost rate and support the cost through tracking and allocating administrative costs/overhead for each grant, which O'Leary & Anick can support for Michael Fields Agricultural Institute. Contact person: Shannah Schmitt, MFAI, and Kevin O'Leary, O'Leary & Anick. Anticipated date of completion: December 2023.

View Audit 35974 Questioned Costs: $1

Finding 30187 (2022-003)

Significant Deficiency 2022

New Mexico Community Development Loan Fund, Inc.

NM

Questioned Costs Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles

Condition: During our testing, we noted the Loan Fund did not comply with the period of performance requirements. We noted during out testing over allowable costs that 3 of the 45 tested payroll disbursements were for a pay period before the start of the period of performance. Recommendation: We rec...

Condition: During our testing, we noted the Loan Fund did not comply with the period of performance requirements. We noted during out testing over allowable costs that 3 of the 45 tested payroll disbursements were for a pay period before the start of the period of performance. Recommendation: We recommend that the Loan Fund reviews the period of performance for grants when applying expenditures to the grant. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Management accepts this finding and has made efforts to review and update our policies and procedures to prevent future noncompliance with federal cost principals and period of performance requirements. Name(s) of the contact person(s) responsible for corrective action: Conchie Searle, CFO Planned completion date for corrective action plan: May 2023

View Audit 34715 Questioned Costs: $1

Finding 30177 (2022-005)

Material Weakness 2022

Rosebud Sioux Tribe

SD

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

2022-005 - INTERNAL CONTROLS OVER COMPLIANCE AND COMPLIANCE OVER ALLOWABLE COSTS/ALLOWABLE ACTIVITIES - EXPENDITURES; RESPONSE: management agrees with the finding and has taken steps to address processes and implement procedures to ensure all transactions are properly approved.; Responsible Official...

2022-005 - INTERNAL CONTROLS OVER COMPLIANCE AND COMPLIANCE OVER ALLOWABLE COSTS/ALLOWABLE ACTIVITIES - EXPENDITURES; RESPONSE: management agrees with the finding and has taken steps to address processes and implement procedures to ensure all transactions are properly approved.; Responsible Official: Program Monitors, Finance manager, CFO, and Treasurer.

View Audit 24429

Finding 30174 (2022-006)

Material Weakness 2022

Rosebud Sioux Tribe

SD

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

2022-006 - INTERNAL CONTROL OVER COMPLIANCE AND COMPLIANCE OVER ALLOWABLE COSTS/ALLOWABLE ACTIVITIES - PAYROLL; RESPONSE: Management agrees with the finding and has implemented process and approval processes regarding timesheets. This is a repeat finding from previous audit and addressed with the un...

2022-006 - INTERNAL CONTROL OVER COMPLIANCE AND COMPLIANCE OVER ALLOWABLE COSTS/ALLOWABLE ACTIVITIES - PAYROLL; RESPONSE: Management agrees with the finding and has implemented process and approval processes regarding timesheets. This is a repeat finding from previous audit and addressed with the understanding that this finding would also come up in our 22 Audit.; Responsible Official: Christine Crow Eagele, Payroll Manager.

View Audit 24429

Finding 30161 (2022-003)

Material Weakness 2022

Mountain Valley School District Re-1

CO

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.302

Finding 2022-003:COVID-19 Education Stabilization Fund, CFDA 84.425U U.S. Department of Education Passed through the Colorado Department of Education Compliance Requirements: Activities Allowed and Unallowed, Allowable Costs/Cost Principles Grant No.: 4414 Type of Finding: Internal Control O...

Finding 2022-003:COVID-19 Education Stabilization Fund, CFDA 84.425U U.S. Department of Education Passed through the Colorado Department of Education Compliance Requirements: Activities Allowed and Unallowed, Allowable Costs/Cost Principles Grant No.: 4414 Type of Finding: Internal Control Over Compliance (material weakness) and Compliance (material noncompliance) Recommendation: The District should strengthen its internal controls with adopted policies and procedures to include a review of reimbursement requests to ensure indirect costs are allowable and adequate source documentation is maintained for federally-funded activities. Action Taken: Adequate documentation will be maintained to support the calculations of the indirect costs and any other costs associated with ESSER funding. If the U.S. Department of Education has questions regarding this plan, please call the responsible party listed below. Sincerely yours, Jeff Bollinger Superintendent Mountain Valley School District RE-1 Lisa DuPont Co-Business Manager Mountain Valley School District RE-1 Rebecca Quintana Co-Business Manager Mountain Valley School District RE-1

View Audit 38111 Questioned Costs: $1

Finding 30151 (2022-003)

Significant Deficiency 2022

Goodwill Industries of Michiana Inc.

IN

Allowable Costs / Cost Principles

CORRECTIVE ACTION PLAN July 20, 2023 Goodwill Industries of Michiana, Inc. respectfully submits the following corrective action plan for the year ended 2022. Audit Period: Year Ended December 31, 2022 SIGNIFICANT DEFICIENCY FINDING ? FEDERAL AWARDS 2022-003 ALLOWABLE COSTS Out of a sample of ...

CORRECTIVE ACTION PLAN July 20, 2023 Goodwill Industries of Michiana, Inc. respectfully submits the following corrective action plan for the year ended 2022. Audit Period: Year Ended December 31, 2022 SIGNIFICANT DEFICIENCY FINDING ? FEDERAL AWARDS 2022-003 ALLOWABLE COSTS Out of a sample of 25 timecards, 3 were lacking evidence of approval. The 3 timecards that were not approved were all for the same hourly employee charged to the grant each pay period. All of the employee?s wages pertained to federal grant activities. Recommendation: Management should implement a review process to ensure all employee timecards with time charged to federal grants are approved. Action Taken: The payroll administrator has implemented a process to run and review the weekly payroll approval report and follow up with all supervisors for any missing timecard approvals prior to submitting payroll for payment. Additionally, a complete review of timecards going back to January 1, 2023 will be conducted for all Federal Award programs and any missing approvals will be reviewed with the supervisor to ensure the time charged to the federal grant was proper. Contact Person: Karman Eash, CFO keash@goodwill-ni.org Effective Date: July 1, 2023

View Audit 31028

Finding 30147 (2022-002)

Significant Deficiency 2022

Goodwill Industries of Michiana Inc.

IN

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

CORRECTIVE ACTION PLAN July 20, 2023 Goodwill Industries of Michiana, Inc. respectfully submits the following corrective action plan for the year ended 2022. Audit Period: Year Ended December 31, 2022 SIGNIFICANT DEFICIENCY FINDING ? FEDERAL AWARDS 2022-002 ALLOWABLE COSTS The payroll allocat...

CORRECTIVE ACTION PLAN July 20, 2023 Goodwill Industries of Michiana, Inc. respectfully submits the following corrective action plan for the year ended 2022. Audit Period: Year Ended December 31, 2022 SIGNIFICANT DEFICIENCY FINDING ? FEDERAL AWARDS 2022-002 ALLOWABLE COSTS The payroll allocation that determines costs charged to the federal grant was not updated in time for the payroll system to adjust costs charged to the grant for the corresponding payroll periods. Recommendation: Management should implement a review process to ensure payroll is accurately allocationed to the grant for reimbursement. Action Taken: The payroll process including timing of various steps has been reviewed with the payroll team and steps have been implemented to ensure allocations are entered prior to the system automatically freezing all changes for processing. In the event allocation adjustments are not completed timely, a step has been added to reset the frozen payroll file so that all allocations are properly included. Additionally, after payroll is processed, a secondary review will be conducted to ensure allocations were posted properly and adjustments will be made timely, if needed. Allocations are also reviewed during the month-end invoice creation process, providing a third review. Finally, a complete review of allocations going back to January 1, 2023 will be conducted for all Federal Award programs and any variances will be adjusted and communicated to grantors as deemed necessary. Contact Person: Karman Eash, CFO keash@goodwill-ni.org Effective Date: July 1, 2023

View Audit 31028 Questioned Costs: $1

Finding 30135 (2022-001)

Significant Deficiency 2022

The Christ Hospital Health Network

OH

Reporting Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking

As recommended, the Christ Hospital Health Network (the Network) has reinforced internal control procedures regarding the quarterly and annual reporting requirements relating to student and institutional portions of Higher Education Emergency Relief Fund (HEERF) funds. As of June 30, 2022, the Netwo...

As recommended, the Christ Hospital Health Network (the Network) has reinforced internal control procedures regarding the quarterly and annual reporting requirements relating to student and institutional portions of Higher Education Emergency Relief Fund (HEERF) funds. As of June 30, 2022, the Network had expended all HEERF funds received to date and, therefore, remediation of internal controls relating to the Quarterly Budget and Expenditure Reporting requirements is no longer applicable. At this time, the Network has improved internal controls to ensure that information is accurately stated in the 2022 annual report, which will be completed on or before March 24, 2023. Should the Network receive additional HEERF funds, management will ensure that all reporting aspects are published on the Christ College of Nursing and Health Sciences (the College) website and will adhere to the ten (10) day reporting deadline for publication on the College?s website. Additionally, management will maintain adequate documentation to support that any reporting derived from internal budget information agrees to final or formally approved budget information. If you have any questions, please contact Gail Kist-Kline (President, The Christ College of Nursing and Health Sciences; gail.kistkline@thechristcollege.edu).

View Audit 33552

Finding 30134 (2022-001)

Significant Deficiency 2022

St. Andrew's at Francis Place

MO

Questioned Costs Allowable Costs / Cost Principles Reporting

U.S. Department of Health and Human Services St. Andrew?s at Francis Place (?The Organization?) respectfully submits the following corrective action plan for the year ended May 31, 2022. Audit period: June 1, 2021 ? May 31, 2022 The findings from the schedule of findings and questioned costs are di...

U.S. Department of Health and Human Services St. Andrew?s at Francis Place (?The Organization?) respectfully submits the following corrective action plan for the year ended May 31, 2022. Audit period: June 1, 2021 ? May 31, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS DEPARTMENT OF HEALTH AND HUMAN SERVICES 2022 ? 001 COVID-19 Provider Relief Funding Recommendation: We recommend the Organization design controls to ensure that reporting is completing in accordance with latest HHS guidelines. Explanation of disagreement with audit finding: Management has identified that St. Andrew?s at Francis Place has more than a sufficient amount of COVID-19 expenditures and lost revenues related to COVID-19 to offset this difference. The design of the portal was unclear as the reporting for expenses and lost revenues are handled differently. The amount in reference is less than 5% of total Provider Relief Funds reported. Action taken in response to finding: The Organization has already addressed this matter, through experience with the portal, continued education of HHS guidance, and will ensure that controls are put into place to present quarterly expenses in accordance with HHS guidelines. Name of the contact person responsible for corrective action: Joseph Girardi, CFO. Planned completion date for corrective action plan: March 1, 2023 If the Department of Health and Human Services has questions regarding this plan, please call Joseph Girardi at 314-802-1938.

View Audit 31620 Questioned Costs: $1

Finding 30111 (2022-004)

Significant Deficiency 2022

City of Rialto

CA

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting

Reference Number: 2021-004 ? Timeliness of Grant Reporting Federal Award Information Federal Agencies: U.S. Department of Treasury Program Title: Coronavirus State and Local Fiscal Recovery Funds Award Years: 2021 Name of Contact Person: Katherine Stevens, Finance Director Corrective Action: The...

Reference Number: 2021-004 ? Timeliness of Grant Reporting Federal Award Information Federal Agencies: U.S. Department of Treasury Program Title: Coronavirus State and Local Fiscal Recovery Funds Award Years: 2021 Name of Contact Person: Katherine Stevens, Finance Director Corrective Action: The City is aware of the filing deadlines for the Project and Expenditure reports. The City will submit zero request reports for the quarters proceeding the reporting period ending June 30, 2022. Proposed Completion Date: Fiscal Year ended June 30, 2023.

View Audit 34563

Finding 30050 (2022-008)

Material Weakness 2022

Navajo Technical University

NM

Allowable Costs / Cost Principles

2022-008 ? Activities Allowed/Unallowed and Allowable Costs/Cost Principles Corrective Action: NTU will implement a monthly review of all grant expenditures to ensure amounts charged to federal awards are accurately posted and reflected in the accounting system. All journal entries will be reviewed ...

2022-008 ? Activities Allowed/Unallowed and Allowable Costs/Cost Principles Corrective Action: NTU will implement a monthly review of all grant expenditures to ensure amounts charged to federal awards are accurately posted and reflected in the accounting system. All journal entries will be reviewed for accuracy by the Accounting Manager and Senior Accountant. Payroll allocations provided by the Human Resources office will be included in the monthly review to ensure accuracy of the payroll expenditures. Principal Investigators and program managers will also be given read-only access to the accounting system to review expenditure postings for accuracy. Person Responsible: Wanda Cooke, Human Resources Director, Beverly Miller, Accounting Manager, and Contract and Grants Manager (new position). Estimated Completion Date: July 31, 2023

View Audit 25447

Finding 30019 (2022-004)

Material Weakness 2022

Boone County

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.1 § 200.303

Finding 2022-004 Contact Person Responsible for Corrective Action: Debbie Morton-Crum, County Auditor Contact Phone Number: 765-482-2940 View of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The American Rescue Plan was completely new in 2022 and the report...

Finding 2022-004 Contact Person Responsible for Corrective Action: Debbie Morton-Crum, County Auditor Contact Phone Number: 765-482-2940 View of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The American Rescue Plan was completely new in 2022 and the reporting was not documented correctly per the State and Federal guidelines. We have since received some instruction on the proper filing procedures and will put those guidelines into our Internal Control Policy. Anticipated Completion Date: October 1, 2023

View Audit 31370

Finding 30017 (2022-002)

Material Weakness 2022

Boone County

IN

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

Finding 2022-002 Contact Person Responsible for Corrective Action: Debbie Morton-Crum, County Auditor Contact Phone Number: 765-482-2940 View of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We are working putting Internal Controls in place specific to gran...

Finding 2022-002 Contact Person Responsible for Corrective Action: Debbie Morton-Crum, County Auditor Contact Phone Number: 765-482-2940 View of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We are working putting Internal Controls in place specific to grants like the Covid-19 Coronavirus State and Local Fiscal Recovery Funds grant. We will put a checklist together, including review and approval of disbursement by the governing body, that has to be met before the claim or the project can be processed. Anticipated Completion Date: October 1, 2023

View Audit 31370

Finding 29984 (2022-003)

Material Weakness 2022

Clarkson University

NY

Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303 § 200.430

Management accepts the finding and notes that the prior year finding was not reported until near the end of the current audit period, contributing to the repeat finding. Effective in June 2022, payroll authorizations were directed through the PeopleSoft system to the Payroll Manager who prepared and...

Management accepts the finding and notes that the prior year finding was not reported until near the end of the current audit period, contributing to the repeat finding. Effective in June 2022, payroll authorizations were directed through the PeopleSoft system to the Payroll Manager who prepared and documented the necessary allocation calculation. This calculation, along with a copy of the original payroll authorization for the employee and the superseding payroll authorization were sent to the Associate Controller for review and verification. This secondary review was marked approved and returned to the Payroll Manager for final entry in the payroll system and records archiving. Further, a campus committee with representatives from the offices of; Controller, Information Technology, Sponsored Research Services, Payroll and Academic Affairs Operations was formed to further review and address this prior year finding. The Committee has developed a form within PeopleSoft that will allow for entering payroll authorization data, system calculation of applicable fringe adjustments, and a system driven workflow review and approval process from initial entry by the Principal Investigator to approval by Sponsored Research Services to the approval by either the Research Accountant or the Associate Controller for posting of all prior period reallocations. Any adjustments affecting future periods will be processed through the existing payroll authorization process and system entered by the Payroll Office. System testing of this reallocation process is currently taking place with implementation scheduled for April 1, 2023. A further enhancement of automating the related journal entry posting upon final approval by the Research Accountant or Associate Controller is expected to be implemented by May 1, 2023. InAnticipated Completion Date June 30, 2023 Responsible Person Keith Rosser, Controller William McGarry, Chief Financial Officer light of the repeat finding, the University will further engage an outside firm to conduct an internal audit of the Payroll Department with a focus on reviewing current processes from employee set up through issuance of compensation and filing of state and federal forms. This expected outcome of this review will be to identify areas of potential weakness, process improvement, and current utilization of existing financial systems and tools.

View Audit 30456

Finding 29974 (2022-001)

Material Weakness 2022

Mountain Home School District

AR

Questioned Costs Allowable Costs / Cost Principles Special Tests & Provisions

Finding Number: EDSD01422-003 Responsible Party: Dr. Jacob Long, Superintendent Finding: Material weakness - The District purchased and requested reimbursement totaling $17,992 for devices purchased for the sole purpose of anticipated loss or breakage, which did not meet the definiti...

Finding Number: EDSD01422-003 Responsible Party: Dr. Jacob Long, Superintendent Finding: Material weakness - The District purchased and requested reimbursement totaling $17,992 for devices purchased for the sole purpose of anticipated loss or breakage, which did not meet the definition of eligible equipment. Corrective Action Plan: The District misinterpreted the definition of eligible equipment regarding the ECF grant. Therefore, the District will contact the Federal Communications Commission for guidance regarding this matter and implement proper controls over program expenditures by reviewing and monitoring federal grant expenditures with the District?s directors, supervisors, and accounts payable secretaries. Anticipated Completion Date: June 15, 2023

View Audit 37208 Questioned Costs: $1

Finding 29956 (2022-003)

Material Weakness 2022

Friendship Central School District

NY

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

Adjusting Journal Entries, Required Disclosures and Draft Financial Statements Auditors? Recommendation: Although auditors may continue to provide such assistance both now and in the future, under the pronouncement, the District should continue to review and accept both proposed adjusting journal en...

Adjusting Journal Entries, Required Disclosures and Draft Financial Statements Auditors? Recommendation: Although auditors may continue to provide such assistance both now and in the future, under the pronouncement, the District should continue to review and accept both proposed adjusting journal entries and footnote disclosures, along with the draft financial statements. School District?s Response: The District has received, reviewed and approved all journal entries, footnote disclosures and draft financial statements proposed for the current year audit and will continue to review similar information in future years. Further, the District believes it has a thorough understanding of these financial statements and the ability to make informed judgments based on these financial statements and the ability to make informed judgments based on these financial statements. Ms. Constance Spring (District Treasurer) will continue to review and approve the journal entries, footnote disclosures and draft financial statements for the year ending June 30, 2023.

View Audit 32904

Finding 29928 (2022-009)

Significant Deficiency 2022

Saint Paul Public Schools

MN

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

Federal Agency: U.S. Department of Education Federal Program Name: Special Education Cluster Assistance Listing Number: 84.027 and 84.173 Federal Award Identification Number and Year: H027A220087, 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Numbers: H027A210087, H027X210...

Federal Agency: U.S. Department of Education Federal Program Name: Special Education Cluster Assistance Listing Number: 84.027 and 84.173 Federal Award Identification Number and Year: H027A220087, 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Numbers: H027A210087, H027X210087, H173A210086, H173X210086 Award Period: July 1, 2021 ? September 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance and Compliance Finding Criteria or Specific Requirement: The Uniform Guidance requires charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. In addition, these records must be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated, be incorporated into the official records of the entity, and reasonable reflect the total activity for which the employee is compensated. Condition: During our testing of a sample of payroll transactions charged to the grant we noted not all transactions were supported by properly approved documentation. Context: Of a sample of 40 payroll disbursement charged to the grant we noted one disbursement for which an employee was overpaid by $125.76. This amount was not charged to the grant. Questioned Costs: None. Cause: The District?s controls did not catch the fact that the employee`s sick time was paid out at a fulltime rate of 8 hours rather than 7.2 as the employee was a 0.9 FTE. Effect: The District was not in compliance with the Uniform Guidance requirements around cost principles and time and effort documentation. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District reviews its procedures and controls over payroll to ensure employees are paid their approved wages. Views of Responsible Officials: There is no disagreement with the audit finding.

View Audit 31034

Finding 29831 (2022-003)

Significant Deficiency 2022

Adelanto Elementary School District

CA

Questioned Costs Allowable Costs / Cost Principles HUD Housing Programs § 200.303 § 200.430

Finding 2022-003: Inadequate Support for Salaries and Wages-Time Certifications not maintained (5000) Federal Agency: U.S. Department of Education Pass through Entity: California Department of Education Program Names: Elementary and Secondary School Emergency Relief I, II, III (ESSER, ESSER II...

Finding 2022-003: Inadequate Support for Salaries and Wages-Time Certifications not maintained (5000) Federal Agency: U.S. Department of Education Pass through Entity: California Department of Education Program Names: Elementary and Secondary School Emergency Relief I, II, III (ESSER, ESSER II, ESSER III) (Assistance Listing 84.425, C, D, U), Title I (Assistance Listing 84.010) Criteria: 2 CFR 200.430 requires that an LEA must maintain time and effort distribution records that support the distribution of the employee?s salary or wages among specific activities or cost objectives. 2 CFR, section 225, appendix B, Section 8(h) states in part: Support of salaries and wages- These standards regarding time distribution are in addition to the standards for payroll documentation. (1) Charges to Federal awards for salaries and wages, whether treated as direct or indirect costs, will be based on payrolls documented in accordance with the generally accepted practice of the governmental unit and approved by a responsible official(s) of the governmental unit. (2) No further documentation is required for salaries and wages of employees who work in a single indirect cost activity. (3) Where employees are expected to work solely on a single Federal award or cost objective, charges for their salaries and wages will be supported by periodic certifications that the employee worked solely on that program for the period covered by the certification. These certifications will be prepared at least semi-annually and will be signed by the employee or supervisory official having first-hand knowledge of the work performed by the employee. CSAM Procedure 905 states, in part: Periodic (Semiannual) Certification Employees who work solely on a single federal award or cost objective need only complete a periodic certification. The periodic certification must: Be prepared at least semi-annually. Be signed by the employee or the supervisory official having firsthand knowledge of the work performed by the employee. State the employee worked solely on that single federal program or cost objective during the period covered by the certification. Where multiple employees work on the same cost objective, a blanket certification may be used as the documentation for all employees who worked on the cost objective?. Personnel Activity Report Except as provided in ?Substitute Systems for Time Accounting,? employees who work on multiple activities or cost objectives of which at least one is federal must complete a personnel activity report (PAR) or equivalent documentation. A PAR may be as detailed as a document that identifies the employee?s activity daily by hours, or it may be as simple as a report of the total hours or percentage of hours spent in each categorical program or cost objective. The level of detail can generally be determined by the diversity and variation of the employee?s work activities. The safest approach is to provide more documentation rather than less. Finding: The District provided approved time sheets for only 3 employees out of 20 selected that were paid from ESSER funding. The District provided 9 of 10-time accounting records that included PARS for Title I. Cause: The District does not have adequate controls in place to ensure that time certification documentation is prepared and maintained to support all employees who are paid with federal funds. Effect: The District did not provide time certification records for 17 of the 20 employees selected for review, who were paid with Education Stabilization Funds. As a result, the amount of $736,116.27 is in question. The District did not provide time certification records for 1 of 8 employees selected for review, who was paid with Title I funds, as a result, the amount of $ 91,794, is in question. Recommendation: We recommend the District comply with Title 2, CFR 200.303, and CSAM Procedure 905 which require that employee time certification forms be maintained for employees who charge time to federal programs. Action: Management will ensure that the District does have adequate controls in place and comply with Federal rules and guidelines. Completion Date: Effective immediately. Contact: Zach Klemish, Director of Fiscal Services, Adelanto Elementary School District, (760) 246-8691

View Audit 32260 Questioned Costs: $1

Finding 29826 (2022-002)

Material Weakness 2022

Hibiscus Childrens Center, Inc.

FL

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.403

Management Response: Hibiscus is using eCR data verifying time value related services based on VOCA allowable cost. In addition, updates were made on time sheet for providers detailing actual percentage of services. Cost reimbursements submitted were reviewed, verified, and approved by VOCA.

View Audit 35599 Questioned Costs: $1

Finding 29807 (2022-005)

Significant Deficiency 2022

Dakota Prairie Community Action Agency, Inc.

ND

Allowable Costs / Cost Principles

2022-005 Review of Journal Entries Contact Person ? Perry Lundon, CEO Planned Corrective Action ? Entity management and the fiscal manager have discussed the process for preparation and review of journal entries and will incorporate a level of review on all journal entries going forward. Completion ...

2022-005 Review of Journal Entries Contact Person ? Perry Lundon, CEO Planned Corrective Action ? Entity management and the fiscal manager have discussed the process for preparation and review of journal entries and will incorporate a level of review on all journal entries going forward. Completion Date ? Fiscal year 2023

View Audit 24479

Finding 29731 (2022-001)

Material Weakness 2022

Olympia School District No. 111

WA

Subrecipient Monitoring Allowable Costs / Cost Principles Eligibility

ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Olympia School District No. 111 September 1, 2021 through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CF...

ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Olympia School District No. 111 September 1, 2021 through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported 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: 2022-001 Finding caption: The District?s internal controls were inadequate for ensuring compliance with federal Title I requirements for eligibility and assessment system security. Name, address, and telephone of District contact person: Kate Davis, 111 Bethel Street N.E., Olympia WA, 98506, 360-596-6124 Corrective action the auditee plans to take in response to the finding: Title I, Part A: Ranking and Allocation The Olympia School District will utilize the Title I, Part A guide released by OSPI annually and reference the School Low-Income counts (page 52) to ensure that the District is using the correct low-income codes that should be included based on the form selected in the grant application. The District will have the Executive Director of Teaching and Learning, the Program Manager, and OSPI Title I, Part A Program contact confirm that student data is accurate prior to submitting the 2023-2024 grant. Assessment System Security Prior to the 2022 school year, Assessment Services was part of the Teaching and Learning Department. Moving forward, OSD will move responsibility of Assessment Services back to this department. Part of this transition will include the Executive Director of Teaching and Learning and Assessment Director developing written test security building plans for all standardized tests administered in OSD. Additionally, these same directors will work closely with OSPI?s Assessment Operations Department to ensure compliance with each state assessment?s training and documentation requirements.Anticipated date to complete the corrective action: Ranking and Allocation: The District will implement this corrective action immediately, and it will be reflected in the 2023-2024 Consolidated grant application. Assessment System Security: The District will implement this corrective action immediately, and it will be implemented with adjusted training for staff beginning Fall 2023.

View Audit 30676

Finding 29711 (2022-010)

Material Weakness 2022

The Boulevard of Chicago, Inc.

IL

Allowable Costs / Cost Principles

Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding. A modified policy will be established to ensure costs are reasonable, allowable, and allocable to a State, Federal, local, and private awards shall be charged to that award directly or ind...

Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding. A modified policy will be established to ensure costs are reasonable, allowable, and allocable to a State, Federal, local, and private awards shall be charged to that award directly or indirectly. All unallowable costs shall be appropriately segregated from allowable costs in the general ledger in order to assure that unallowable costs are not charged to such awards. Any Indirect costs that either benefit more than one award (overhead costs) or non-award function or that are necessary for the overall operation of The Boulevard of Chicago will be allocated based upon an approved allocation method such as time and tracking or occupancy. Name(s) of the contact person(s) responsible for corrective action: Shanan Egger, Chief Financial Officer Planned completion date for corrective action plan: December 2023

View Audit 31477

Finding 29710 (2022-009)

Material Weakness 2022

The Boulevard of Chicago, Inc.

IL

Allowable Costs / Cost Principles

Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding. All documentation substantiating a change/transaction will reflect the authorizing body approving such and confirmed against The Boulevard of Chicago?s policies. Name(s) of the contact per...

Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding. All documentation substantiating a change/transaction will reflect the authorizing body approving such and confirmed against The Boulevard of Chicago?s policies. Name(s) of the contact person(s) responsible for corrective action: Shanan Egger, Chief Financial Officer Planned completion date for corrective action plan: September 2023

View Audit 31477

Corrective Action Plans

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