Corrective Action Plans

Finding 29709 (2022-002)

Material Weakness 2022

American Institute for Foreign Study Foundation, Inc.

CT

Allowable Costs / Cost Principles Material Weakness Period of Performance

Finding 2022-002 U.S Department of State ...

Finding 2022-002 U.S Department of State Professional and Cultural Exchange Programs - Citizen Exchanges ? Assistance Listing No. 19.415 Recommendation: We recommend American Institute For Foreign Study Foundation, Inc. design controls to ensure an adequate review process is in place to review the period of costs incurred to ensure costs are charged to awards in the proper period. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will review more closely to ensure costs are charged to awards within the period of performance. They note that all costs being charged to awards are grant related regardless of the period and that they consistently do not use all approved grant awards. Name of the contact person responsible for corrective action: James Mahoney, CFO Planned completion date for corrective action plan: September 15, 2023 If the U.S. Department of State has questions regarding this plan, please call James Mahoney at 203-399-5143.

View Audit 30715

Finding 29708 (2022-001)

Material Weakness 2022

American Institute for Foreign Study Foundation, Inc.

CT

Allowable Costs / Cost Principles

Finding 2022-001 U.S Department of State ...

Finding 2022-001 U.S Department of State Professional and Cultural Exchange Programs - Citizen Exchanges ? Assistance Listing No. 19.415 Recommendation: American Institute For Foreign Study Foundation, Inc. should formalize review over allocations to the award to ensure that allocations are based on actual time and effort. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will ensure only actual salary is charged to the awards. Name of the contact person responsible for corrective action: James Mahoney, CFO Planned completion date for corrective action plan: September 15, 2023

View Audit 30715

Finding 29650 (2022-005)

Material Weakness 2022

Ascension Health Alliance D/b/a Ascension

MO

Allowable Costs / Cost Principles Cash Management Period of Performance

Information of the federal program: Federal Grantor: United States Department of the Treasury Assistance Listing No.: 21.027, COVID-19 Coronavirus State and Local Fiscal Recovery Funds Pass-Through Grantor: State of Tennessee Department of Health Ascension Ministry Market: Tennessee Pass-Through Awa...

Information of the federal program: Federal Grantor: United States Department of the Treasury Assistance Listing No.: 21.027, COVID-19 Coronavirus State and Local Fiscal Recovery Funds Pass-Through Grantor: State of Tennessee Department of Health Ascension Ministry Market: Tennessee Pass-Through Award Number: 34352-93122, 34352-90022, 34352-69822 Pass-Through Award Period: 07/06/2021?Ongoing Pass-Through Grantor: Michigan Health & Hospital Association Ascension Ministry Market: Michigan Pass-Through Award Number: Not applicable Pass-Through Award Period: 12/01/2021?09/30/2023 Pass-Through Grantor: Kansas Department of Health & Environment Ascension Ministry Market: Kansas Pass-Through Award Number: Not applicable Pass-Through Award Period: 09/01/2021?02/28/2022 Views of responsible officials: Ascension will reinforce internal controls over review and approval of time cards and retention of documentation evidencing the approval of expenses. The use of the average labor contract rate was a conservative approach as Ascension?s actual average labor rate was higher than the average $150 per hour expensed to the grant. Ascension will reevaluate the methodology and appropriateness of use of an average contractor labor rate for contract labor reimbursement. Responsible Official: Jennifer Huettl, Accounting Manager, Grants & Research Finance Anticipated completion date: June 30, 2023

View Audit 25088

Finding 29602 (2022-003)

Material Weakness 2022

Lakewood Resource & Referral Center-D/b/a/ Center for Health Education

NJ

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Reporting

CORRECTIVE ACTION PLAN SEPTEMBER 26, 2023 Health Resources and Services Administration Lakewood Resource and Referral Center, Inc. D/B/A Center for Health Education, Medicine and Dentistry respectfully submits the following corrective action plan for the year ended December 31, 2022. _____________...

CORRECTIVE ACTION PLAN SEPTEMBER 26, 2023 Health Resources and Services Administration Lakewood Resource and Referral Center, Inc. D/B/A Center for Health Education, Medicine and Dentistry respectfully submits the following corrective action plan for the year ended December 31, 2022. ____________________________________________________________________________________ CohnReznick LLP 1301 Avenue of the Americas New York, NY 10019 Audit Period: December 31, 2022 The findings from the December 31, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. FINDINGS ? FINANCIAL STATEMENT FINDINGS Finding 2022-001 ? Account Analyses MATERIAL WEAKNESS Recommendation We recommend that the Center ensure that all accounting records are analyzed and reconciled on a monthly basis. We also recommend that necessary procedures be enhanced whereby an employee of the Center consistently reviews and follows up on receivables and adjusts the reserves for those receivables appropriately. This will help accurately reflect the cash realizable value of receivables. This will provide the Center with a stronger accounting of patient services receivable with which to better manage cash collections. We also recommend that the Center perform the patient services revenue reconciliation by payor source on a monthly basis. This would help the Center determine whether patient services revenue is being properly recorded by payor source. Action Taken The Center concurs with the recommendation and will ensure that all accounting records are analyzed and reconciled on a monthly basis. The Center will also place an employee in charge of reviewing and following up on receivables and adjusting receivables appropriately as needed. In addition, the Center will also perform the patient services revenue reconciliation by payor source on a monthly basis. The Center is in the process of migrating their current General Ledger to Sage Intacct, a more robust accounting package that will make recording and reconciling on a monthly basis much more seamless. This finding will be corrected by December 31, 2023. Finding 2022-002 ? Allowable Costs MATERIAL WEAKNESS See Item 2022-003 below for recommendation and corrective action taken. FINDINGS ? FEDERAL AWARDS PROGRAM AUDIT U.S. Department of Health and Human Services, Grants for Capital Development in Health Centers (Assistance Listing Number 93.526); COVID-19 - Activities to Support State, Tribal, Local and Territorial (STLT) Health Department Response to Public Health or Healthcare Crises (Assistance Listing Number 93.391), Federal Communications Commission, COVID-19 - COVID-19 Telehealth Program (Assistance Listing Number 32.006), U.S. Department of Homeland Security, COVID-19 - Disaster Grants - Public Assistance (Presidentially Declared Disasters) (Assistance Listing Number 97.036) Finding 2022-03 ? Allowable Costs MATERIAL WEAKNESS Recommendation We recommend that the Center implement strong internal purchasing controls policies and procedures. An effective purchasing process can help prevent theft, fraud or irregular spending since it requires documenting all business transactions. Furthermore, we recommend the Center document the general ledger account distributions and funding sources on either the purchase request or invoice. This will ensure that expenditures are being coded and charged to the proper accounts/sources of funding. The Center should revise its chart of accounts to segregate expenses by funding source. In addition, accounting procedures will need to be implemented to separate expenses by funding source at the time of the posting to the general ledger. Once implemented, revenue and expense reports by grant/contract may be generated covering the periods required to be reported to the funding agency. This will improve the Center's accountability for grant/contract funds and ease the preparation of the required expenditure reports. Lastly, we recommend that all contracts and grants have a separate general ledger account for their respective revenues and receivables. This will allow the Center to easily monitor the status of each grant or contract service provided and properly manage its receivables. Action Taken The Center concurs with the recommendations and has already implemented steps to correct moving forward. In early 2023, the Center implemented new purchasing policies and procedures to ensure additional documentation and approval processes. Additionally, the Center purchased a new Accounts Payable software that codes general ledger accounts to each payable/invoice. This will allow for a more accurate reporting process. And finally, the Center is in the process of migrating their current General Ledger to Sage Intacct, a more robust accounting package that will make reporting and tracking of grants, contracts and funding sources much more seamless. This finding will be corrected by December 31, 2023. If the Health Resources and Services Administration has questions regarding this plan, please call Scott Jackson, Chief Financial Officer at (732) 364-2144 x6138. Sincerely yours, Scott Jackson, CFO

View Audit 25205

Finding 29597 (2022-001)

Significant Deficiency 2022

Hunter-Tannersville Central School District

NY

Allowable Costs / Cost Principles HUD Housing Programs

Finding: The District did not comply with the required standards of Support of Salaries and Wages because employees whose time was charged to federal grants during fiscal year did not complete monthly or semi-annual time ce1tification forms or personnel activity rep01ts (PAR) for their ...

Finding: The District did not comply with the required standards of Support of Salaries and Wages because employees whose time was charged to federal grants during fiscal year did not complete monthly or semi-annual time ce1tification forms or personnel activity rep01ts (PAR) for their time distribution. Response: Corrective Action Plan (CAP) The district has created a checklist of the requirements for all salaries paid from federal funds that meets the standards outlines in Subsection 8.h. (5) of the 0MB Circular A-87 Patt 225 Appendix B. In doing so the district will obtain signatures on the Personnel activity repo1t (PAR): - Bi-annually for employees who have their salary fully funded by a federal grant. - Monthly for employees who have less than 100% of their salary funded by a federal grant. Implementation Date: April 1st 2023 Person Responsible for the Implementation: School District Business Manager

View Audit 24273

Finding 29512 (2022-002)

None 2022

Prc

CA

Allowable Costs / Cost Principles § 200.430

July 6, 2023 Harshwal & Company, LLP 333 Hegenberger Rd, Suite 328 Oakland, CA 94621 As required by Title 2 As required by Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), we h...

July 6, 2023 Harshwal & Company, LLP 333 Hegenberger Rd, Suite 328 Oakland, CA 94621 As required by Title 2 As required by Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), we have provided below our responses and corrective action plans addressing the findings noted in the PRC's Single Audit reporting package for the year ended June 30, 2022. Response and Corrective Action Plan 1. Finding 2022-002 (Prior Year Finding 2021-002) - Activities Allowed or Unallowed and Allowable Costs/Cost Principles, No Time Studies, Proper Time Tracking, Time Allocation and Time Reporting (Significant Deficiency) Response and Corrective Action Plan: 35& DQG %DNHU 3ODFHV ,QF FROOHFWLYHO\ ?35&' FRQFXUV ZLWK WKH ILQGLQJ DQG has implemented the following steps to correct the condition: a. PRC instituted new payroll procedures requiring supervisors to document approval of time submitted by all staff through our electronic payroll system, including a retroactive review and approval of all time submitted since July 2022. b. Staff were trained on the new procedures during June 2022 and the procedures are being incorporated into a new combined PRC and Baker Places, Inc. Financial Policies and Procedures Manual which will be finalized and circulated to all staff in July, 2023. Anticipated completion date: July 2023 Responsible person: Leo Levenson, CFO, PRC and Baker Places, Inc.

View Audit 31514

Finding 29509 (2022-003)

Significant Deficiency 2022

Prentiss County School District

MS

Questioned Costs Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.302 § 200.303

Finding 2022-03: Allowed and unallowed costs. District Response: A. Federal budgets will be reviewed on a monthly basis and revised as needed. B. Kim Hamm: Federal Programs Director and Julie Clark: Special Services Director C. July 1, 2023

View Audit 25360 Questioned Costs: $1

Finding 29501 (2022-007)

Material Weakness 2022

Monroe County Board of Education

AL

Questioned Costs Allowable Costs / Cost Principles § 200.430

* The rate of pay for after school tutoring programs has been added to the Board approved salary schedule. The list of employees that will be compensated for after school tutoring is also Board approved. Time sheets will be documented and approved by the site supervisor/superintendent. The Board ...

* The rate of pay for after school tutoring programs has been added to the Board approved salary schedule. The list of employees that will be compensated for after school tutoring is also Board approved. Time sheets will be documented and approved by the site supervisor/superintendent. The Board action is shared with the payroll department after each board meeting to ensure compensation is correct. The payroll department has been trained/advised that no compensation for after school tutoring can be made without Board approval and a signed/approved time sheet. * All contracts must be Board approved and signed by the Superintendent. Human Resources is responsible for maintaining copies of all contracts. The contract template has been reviewed by the board attorney for necessary requirements. The compensation amount must be clearly stated when the contract is board approved. Accounts Payable has been trained/advised that no compensation can be made to an independent contractor without Board approval and signed contract with specified rate of pay and documentation of services rendered. * All current supplements have been added to the Board approved salary schedule. The FY24 Salary Schedule was approved at the September 12, 2023 meeting. The list of personnel receiving supplements must be Board approved. The Board action is shared with the payroll department after each board meeting to ensure compensation is correct. The payroll department has been trained/advised that no compensation for supplements can be made without Board approval and a signed/approved time sheet documenting that the required work/duties has been performed. * All independent contractor contracts must be board approved and signed by the Superintendent. Human Resources is responsible for maintaining copies of all contracts. The contract template has been reviewed by the board attorney for necessary requirements. The compensation amount must be clearly stated when the contract is board approved. Accounts Payable has been trained/advised that no compensation can be made to an independent contractor without Board approval and signed contract with specified rate of pay and documentation of services rendered. * Documentation must be provided that students were identified as homeless students or eligible to received benefits under the Homeless Children and Youth grant before any payments can be made. Accounts Payable has been advised/trained that this documentation must be on file and confirmed before any payment is made. The Federal Programs Director is currently serving as the Homeless Liaison Coordinator and is responsible for this documentation.

View Audit 25358 Questioned Costs: $1

Finding 29500 (2022-008)

Material Weakness 2022

Monroe County Board of Education

AL

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303

All compensation and supplement rates are included in the Board approved salary schedule. The list of personnel receiving supplements must be Board approved. This applies to all programs regardless of the funding source. The Board action is shared with the payroll department after each board meet...

All compensation and supplement rates are included in the Board approved salary schedule. The list of personnel receiving supplements must be Board approved. This applies to all programs regardless of the funding source. The Board action is shared with the payroll department after each board meeting to ensure compensation is correct. The payroll department has been trained/advised that no compensation for supplements can be made without Board approval and a signed/approved time sheet documenting that the required work/duties has been performed. The Monroe County Board of Education is not currently participating in or receiving funds from the Twenty-First Century Community Learning Centers Program. The Alabama State Department investigation into the actions discovered in this program is ongoing. The Board will comply with any future findings and recommendations at the conclusion of this investigation.

View Audit 25358 Questioned Costs: $1

Finding 29498 (2022-001)

Significant Deficiency 2022

Mattituck-Cutchogue Union Free School District

NY

Allowable Costs / Cost Principles HUD Housing Programs Reporting § 200.430

Finding 2022-001: Time and effort reporting Department of Education Passed through the New York State Department of Education 84.027, 84.173 Special Education Cluster Condition/Criteria: Under 2 CFR 200.430, Uniform Guidance requires that payroll systems must be based on records that accurately refl...

Finding 2022-001: Time and effort reporting Department of Education Passed through the New York State Department of Education 84.027, 84.173 Special Education Cluster Condition/Criteria: Under 2 CFR 200.430, Uniform Guidance requires that payroll systems must be based on records that accurately reflect the work performed and are supported by a system of internal controls that provides reasonable assurances that charges are accurate; allowable and reasonable; and properly allocated. Although the District does have a process to track time and effort within the grants, the District did not have proper reporting performed during the school year for teachers that were tested under the grant. Their internal controls failed to detect the lack of reporting performed. Context: A sample of 2 out of 11 employees were haphazardly selected for testing. This was not a statistically valid sample. Cause. The District does not currently have records that support time and effort for teachers under the grant. Effect? The District is not in compliance with time and effort reporting. Recommendation: We recommend the District examine the control procedures in place related to this area and ensure they are designed sufficiently for the District to meet the requirement of 2 CFR 200.430 under Uniform Guidance. Action Taken: Starting September 2022, any staff member who is either fully or partially compensated from a grant has signed a monthly statement noting the hours worked, percentage of his or her FTE funded, and the grant source. This statement is also signed by his or her supervisor.

View Audit 24478

Finding 29497 (2022-001)

Significant Deficiency 2022

Cdc Small Business Finance

CA

Allowable Costs / Cost Principles Cash Management Reporting § 200.430

Audit Finding Reference: 2022-001 Planned Corrective Action: CDC's management performed a review of timekeeping and reimbursement practices in relation to reimbursements submitted to the U.S. Small Business Administration ("SBA") regarding the Microloan Technical Assistance Program and noted that SB...

Audit Finding Reference: 2022-001 Planned Corrective Action: CDC's management performed a review of timekeeping and reimbursement practices in relation to reimbursements submitted to the U.S. Small Business Administration ("SBA") regarding the Microloan Technical Assistance Program and noted that SBA had likely overpaid CDC for multiple years for expenses related to personnel hours spent. After review, all relevant personnel were advised and instructed to comply with revised timekeeping practices to address the issue going forward. Additional processes/controls were also established to mitigate future occurrences. CDC's management notified the SBA of the matter and repaid the estimated amount of overpayment on April 17, 2023. Name of Contact Person: Natalie Gunn, Chief Financial Officer Phone: 703-647-2360 Email: ngunn@capitalimpact.org

View Audit 25407

Finding 29495 (2022-005)

Material Weakness 2022

South Whittier School District

CA

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

Corrective Action Plan and Views of Responsible Officials The District has implemented a team comprised of the Associated Superintendents of Business and Education Services and Directors of Fiscal and Technology Services to implement a need assessment before any spending takes place. This group wil...

Corrective Action Plan and Views of Responsible Officials The District has implemented a team comprised of the Associated Superintendents of Business and Education Services and Directors of Fiscal and Technology Services to implement a need assessment before any spending takes place. This group will review and evaluate all processes associated with the program before implementation. All items purchased will be tracked using the new inventory software, and a log with be kept to maintain a record of the assigned in and out of equipment. Implementing this new process will eliminate this finding from re-occurring.

View Audit 25406

Finding 29486 (2022-003)

Material Weakness 2022

South Whittier School District

CA

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

Corrective Action Plan and Views of Responsible Officials The Director of Fiscal Services and payroll staff will collaborate with site administrators to ensure all timecards relating to federal programs are pre-approved before submitting them to payroll for processing. In addition, payroll will not...

Corrective Action Plan and Views of Responsible Officials The Director of Fiscal Services and payroll staff will collaborate with site administrators to ensure all timecards relating to federal programs are pre-approved before submitting them to payroll for processing. In addition, payroll will not process timecards without prior approval.

View Audit 25406

Finding 29456 (2022-002)

Material Weakness 2022

Northpoint Bible College

MA

Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Corrective Action Plan: 1. Create a comprehensive timeline (from engagement letter to distribution of final audit) for the auditing process that drives all departments associated with the auditing procedure. 2. Yearly review of auditing timeline with the current auditor for the purpose of making adj...

Corrective Action Plan: 1. Create a comprehensive timeline (from engagement letter to distribution of final audit) for the auditing process that drives all departments associated with the auditing procedure. 2. Yearly review of auditing timeline with the current auditor for the purpose of making adjustments. Anticipated Completion Date: 1. November 1, 2023 (rough draft is already completed) 2. 30-45 days prior to signing of engagement letter

View Audit 29802

Finding 29424 (2022-002)

None 2022

Brookwood School District 167

IL

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.403 § 200.516

Brookwood School District 167 07-106-1670-02 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2022 Corrective Action Plan Finding No.: 2022-002 Condition: The District's expenditure population was less than amounts claimed by $5,617. The District was un...

Brookwood School District 167 07-106-1670-02 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2022 Corrective Action Plan Finding No.: 2022-002 Condition: The District's expenditure population was less than amounts claimed by $5,617. The District was unable to identify and support expenditures for this difference. Plan: The District will implement additional review procedures to ensure that expenditure claims submitted for reimbursement agree to supported transactions within the accounting system for allowable costs under the award. Anticipated Date of Completion: June 30, 2023 Name of Contact Person: Mr. Kevin Slattery, C.S.B.O. Business Manager

View Audit 30095 Questioned Costs: $1

Finding 29375 (2022-004)

Significant Deficiency 2022

Detroit Employment Solutions Corporation

MI

Allowable Costs / Cost Principles Procurement, Suspension & Debarment Significant Deficiency § 200.405

Finding Number: 2022-004 Condition: During the year the Corporation incurred expenditures to hire a consultant to assist with the search of a Chief Financial Officer. The full cost was charged to ALN 17.258, 17.259 and 17.278 - WIOA Cluster. Since the Chief Financial Officer position benefits the en...

Finding Number: 2022-004 Condition: During the year the Corporation incurred expenditures to hire a consultant to assist with the search of a Chief Financial Officer. The full cost was charged to ALN 17.258, 17.259 and 17.278 - WIOA Cluster. Since the Chief Financial Officer position benefits the entire Corporation, it should have been proportionately allocated to all programs. Planned Corrective Action: DESC has replaced and expanded the number of members on the fiscal/accounting team, including an experienced Accounting Manager and Senior Accountant, and implemented a training program to ensure each fiscal/accounting team member is aware of and understands their duties and responsibilities as it relates to the reconciliation of costs charged to their grants within their portfolios. DESC will be implementing purchase orders prior to the end of FY2022/2023 which will include Financial Analysts providing cost allocations coding in advance of receiving the invoice. Additionally, training has been provided to fiscal staff on cost allocation requirements.Contact person responsible for corrective action: Angela Smith, Neeyn Bland and Lynnette Robinson ? Accounting Manager, Fiscal Manger and Senior Fiscal Manager respectively. Anticipated Completion Date: 06/30/2023

View Audit 24868

Finding 29371 (2022-003)

Material Weakness 2022

Detroit Employment Solutions Corporation

MI

Questioned Costs Allowable Costs / Cost Principles § 200.403

Finding Number: 2022-003 Condition: The Corporation transferred $70,590 of expenditures to ALN 17.258, 17.259 and 17.278 - WIOA Cluster from another grant. There was no support to document the rationale for the transfer or to support allowability. Planned Corrective Action: DESC has updated fiscal p...

Finding Number: 2022-003 Condition: The Corporation transferred $70,590 of expenditures to ALN 17.258, 17.259 and 17.278 - WIOA Cluster from another grant. There was no support to document the rationale for the transfer or to support allowability. Planned Corrective Action: DESC has updated fiscal policies and procedures requiring supporting documentation for all journal entries which has been reviewed with all fiscal staff. Additionally, a review of the supervisor requirements to review the support documentation prior to approval has been completed. Additionally, the Abila MIP financial accounting system has been updated to allow for supporting documentation to be attached to each individual journal entry. Finally, a SharePoint site has been created for all supporting documentation to be stored for access by the appropriate staff members. Contact person responsible for corrective action: Angela Smith, Neeyn Bland and Lynnette Robinson ? Accounting Manager, Fiscal Manger and Senior Fiscal Manager respectively. Anticipated Completion Date: 06/30/2023

View Audit 24868 Questioned Costs: $1

Finding 29366 (2022-005)

Significant Deficiency 2022

Detroit Employment Solutions Corporation

MI

Subrecipient Monitoring Allowable Costs / Cost Principles Significant Deficiency § 200.430

Finding Number: 2022-005 Condition: An internal control was not in place to document that the current rates of pay were approved. During our testing of payroll for ALN 17.258, 17.259 and 17.278 - WIOA Cluster and ALN 17.207 Employment Services Cluster, we determined that actual pay was charged to th...

Finding Number: 2022-005 Condition: An internal control was not in place to document that the current rates of pay were approved. During our testing of payroll for ALN 17.258, 17.259 and 17.278 - WIOA Cluster and ALN 17.207 Employment Services Cluster, we determined that actual pay was charged to the federal grants tested. However, there was no documentation (within personnel files or other means) to support that the rates of pay were approved. Planned Corrective Action: DESC was unable to locate evidence due to turnover with the HR department. We have hired a new Director of Human Resources (Director), who has implemented an employee filing system that incorporates up to date employee information and salary information. This information is noted in offer letters, promotion letters and salary increase letter. All payroll updates are required in writing to evidence approval of the Director of Human Resources and another executive team members authorization (President or CFO). This confidential information is stored in the Director?s locked office. Contact person responsible for corrective action: Calethia Binion, HR Director Anticipated Completion Date: 06/30/2023

View Audit 24868

Finding 29362 (2022-004)

Material Weakness 2022

Hot Springs County School District #1

WY

Allowable Costs / Cost Principles § 200.303

SECTION III - FEDERAL AWARDS FINDINGS 2022-004 - Expenditure Controls - Material Weakness The business office was recently restructured and changes will take effect starting January 1, 2022. With the changes taking effect, the business office has spread out the duties and responsibilities for managi...

SECTION III - FEDERAL AWARDS FINDINGS 2022-004 - Expenditure Controls - Material Weakness The business office was recently restructured and changes will take effect starting January 1, 2022. With the changes taking effect, the business office has spread out the duties and responsibilities for managing transactions controls. Specifically, purchases will be required to go through the requisition process and be approved prior to purchases being made. This process has already been initiated but will be further emphasized in the coming year. Kathy Groh - federal grant financial manager, Chauncy Johnson - Outgoing business manager, and Jessica Benefiel - incoming business manager will oversee these changes and ensure compliance in purchasing procedures.

View Audit 24793

Finding 29278 (2022-001)

Material Weakness 2022

Montesano School District No. 66

WA

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

Montesano School District No. 66 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 P...

Montesano School District No. 66 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 did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Sheila Baker 502 E Spruce Avenue, Montesano, WA 98563 (360)249-3942 Corrective action the auditee plans to take in response to the finding: The Superintendent and/or the Business Manager will review all contractor/subcontractor contracts to verify the prevailing wage rate clause is included in federally funded contracts over $2,000. Anticipated date to complete the corrective action: April 25, 2023

View Audit 29484

Finding 29210 (2022-002)

Material Weakness 2022

Community Action Council of Lewis Mason & Thurston Counties

WA

Questioned Costs Allowable Costs / Cost Principles

Condition: Results of Tests of Internal Controls Over Compliance and Compliance ? 93.568 ? We selected a sample of 25 transactions to test controls selected a sample of 25 transactions to test controls over compliance and compliance of payroll disbursement costs charged to the major program. We id...

Condition: Results of Tests of Internal Controls Over Compliance and Compliance ? 93.568 ? We selected a sample of 25 transactions to test controls selected a sample of 25 transactions to test controls over compliance and compliance of payroll disbursement costs charged to the major program. We identified 3 instances of the 25 payroll transactions where the employee's timesheet was reviewed by the supervisor, but the contract charged in the general ledger did not agree to the actual hour allocation noted on the employee?s timesheet and personnel action notice. The errors noted resulted in over charges to the program of $775. The total sample population of the 25 payroll items tested was $28,187. 93.569 ? We selected a sample of 25 transactions to test controls over compliance and compliance of payroll disbursement costs charged to the major program. We identified 1 instance of the 25 payroll transactions where the employee's timesheet was reviewed by the supervisor, but the contract charged in the general ledger did not agree to the actual hour allocation noted on the employee?s timesheet and personnel action notice. The errors noted resulted in an under charge to the program of $165. The total sample population of the 25 payroll items tested was $28,696. Planned Corrective Action: Updated Payroll software to ensure correct coding to contracts worked and ensure reduction in manual errors resulting in miscoding Responsible Division/Office and Individual: Sarah Miranda, Chief Financial Officer Estimated Completion Date: 04/24/2023

View Audit 30537 Questioned Costs: $1

Finding 29195 (2022-002)

Material Weakness 2022

Carroll Consolidated School Corporation

IN

School Nutrition Programs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303

FINDING 2022-002 Information on the federal program: Subject: Child Nutrition Cluster - Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Number: 10.553, 10.555 Pass-Through Entity: Indiana Departme...

FINDING 2022-002 Information on the federal program: Subject: Child Nutrition Cluster - Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Number: 10.553, 10.555 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Allowable Costs/Cost Principles Audit Finding: Material Weakness Condition: An effective internal control system was not in place at the School Corporation to ensure compliance with requirements related to the grant agreement and the Allowable Costs/Cost Principles compliance requirements. Context: During testing of 12 vendor disbursements for allowable costs/cost principles, we noted there was one month where there was no documented review by the School Corporation?s Business Manager of expenditures paid to the Food Service Management Company by the School Corporation?s Business Manager. The only review was performed by the Food Services Director, who is a Food Service Management company employee. We tested six other monthly submissions of Food Service Management company disbursements and noted they were all appropriately reviewed by the School Corporation with supporting documentation attached. Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The missing signature appears to be an uncommon oversight within our current system of internal controls. The Superintendent and FSMC Food Service Director will make it a point to review signature pages for both signatures at each monthly financial review. Responsible Party and Timeline for Completion: Superintendent and FSMC Food Service Director discussed this finding on 3/15/2023 and will put corrective action in place immediately.

View Audit 25373

Finding 29190 (2022-001)

None 2022

Cal-Pep

CA

Allowable Costs / Cost Principles Reporting Significant Deficiency

Views of Responsible Officials CALPEP will implement procedures to oversee the timely filing of the federal single audit reporting package

View Audit 24312

Finding 29185 (2022-001)

Significant Deficiency 2022

Bluffton-Harrison Metropolitan School District

IN

Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles § 200.208 § 200.303 § 200.403

FINDING 2022-001 Information on the federal program: Subject: Special Education Cluster (IDEA) - Earmarking Federal Agency: Department of Education Federal Program: Special Education Grants to States Assistance Listing Number: 84.027 Federal Award Number: 20611-001-PN01 Pass-Through Entity: ...

FINDING 2022-001 Information on the federal program: Subject: Special Education Cluster (IDEA) - Earmarking Federal Agency: Department of Education Federal Program: Special Education Grants to States Assistance Listing Number: 84.027 Federal Award Number: 20611-001-PN01 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Matching, Level of Effort, Earmarking Audit Findings: Significant Deficiency Condition: The School Corporation is a member of the Adams Wells Special Services Cooperative (Cooperative). During fiscal year 2021-2022, the Cooperative operated the special education programs and spent the federal money on behalf of all its member schools. As the grant agreements were between the Indiana Department of Education (IDOE) and each member school, the school corporation was responsible for ensuring and providing oversight of the Cooperative. There was inadequate oversight performed by the School Corporation in order to ensure compliance with the Matching, Level of Effort, Earmarking compliance requirement. The School Corporation did not have internal controls in place to ensure that the Cooperative complied with the earmarking requirements. The Cooperative did not have adequate procedures in place to ensure that the required level of expenditures for non-public school students with disabilities was met for each member school. The Cooperative did not have effective internal controls to ensure non-public school expenditures were appropriately identified and reported. Context: The Non-Public Proportionate Share expenditures for the 20611-001-PN01 grant award could not be verified for the individual member schools. Total non-public expenditures were posted as expended. The member school proportionate share expenditures were then determined by applying a budgeted percentage to the total non-public expenditures. These were the amounts reported to IDOE. As such, we were unable to identify if the minimum amount per member school was expended and properly reported to IDOE as required. The School Corporation?s Non-Public Proportionate Share for the 20611-001-PN01 grant application was $10,523. Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Co-ops cannot combine proportionate share funds. Funds must be spent within each LEA?s geographic boundary. We will not receive a repeat finding for FY21. We will correct for FY22 and forward. Time & Effort Logs are being completed to show how many hours personnel are servicing Non-Pub school students with a service plan. If materials and Equipment are purchased for a specific student?s need, per the service plan, then those expenditures are 100% school specific. Per the DOE, Materials used by our Speech Language Pathologist for Speech Therapy for all six school corporations, those expenditures are split evenly across all school corporations with a non-pub proportionate share allocation. Responsible Party and Timeline for Completion: Adams-Wells Special Services Cooperative is the responsible party for the timeline completion. No later than January 2023, the Cooperative will have corrected proportionate share monitoring workbooks for FY22 and the ARP grants.

View Audit 25372

Finding 29184 (2022-001)

Significant Deficiency 2022

Carolina Ballet, Inc.

NC

Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.406

FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. Small Business Administration 2022-001 Shuttered Venue Operations Grant ? Assistance Listing No. 59.075 Recommendation: We recommend management implement a process to ensure expenditures applied to the grant are net of all applicable credits (discounts). ...

FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. Small Business Administration 2022-001 Shuttered Venue Operations Grant ? Assistance Listing No. 59.075 Recommendation: We recommend management implement a process to ensure expenditures applied to the grant are net of all applicable credits (discounts). Carolina Ballet management?s opinion is there were no deficiencies in internal control over compliance around oversight of allowable expenditures allocated to the SVOG grant funding. The finding is not a result of intentional inclusion of non-allowable expenditures, or a lack of internal control or oversight of expenditures. Carolina Ballet acknowledges the line-item transaction included in the supporting detail provided to the auditors resulted in the finding stating supporting detail submitted by Carolina Ballet staff did not reflect a discount which was applied at the time of payment for the allowable expenditure. This occurred due to Carolina Ballet?s internal process of recording an anticipated early payment discount/credit for this specific vendor in QuickBooks as a separate transaction, which subsequently did not reflect the net amount of the payment in the system report exported and used for data extraction. Due to the early payment discount credit not being applied in the SVOG line-item calculations, Carolina Ballet?s supporting detail did not include an additional allowable expenditure of the same type to cover the discount credit inadvertently omitted. Carolina Ballet submitted documentation to the auditors supporting the fact additional allocable expenditures (reflecting net amount) were available for inclusion in the detail over the amount of the discount on the transaction. Regarding the Cause in the finding noted above: ?There was an internal control process in place executed by the previous accounting management during the period covered by the grant to monitor expenses and make purchases in accordance with the planned use for the grant funding and to ensure they were allowable. There is internal evidence of this including the fact that the Director of Accounting during the grant period provided oversight for outgoing payments and applicable credits at Carolina Ballet. This same general process continues to exist currently. ?The CEO of Carolina Ballet approved and signed off on all payments for the listed expenditures, including review of credits applied during the grant period. ?There was a calculation error of a line-item amount referred to in the finding due to exclusion of an early payment discount credit for this single expenditure in the detail, such that Carolina Ballet didn?t include an additional eligible and allowable expenditure under the grant funding. This was an error in the detail listing, not a lack of internal control processes over the grant funded expenditures and credits. There were other credits applied to this payment, that were appropriate for consideration as payment that should not have and were not applied to the expenditure amount. Action taken in response to finding: Carolina Ballet, Inc. going forward and retroactively for the current fiscal year will designate expenditures covered by external funding using the QB transaction Class field to ensure inclusion with any future data extraction and as an indication of review and approval for the source of funding. Name(s) of the contact person(s) responsible for corrective action: Aji Touray, Director of HR and Accounting Vanessa Nelson, Controller Planned completion date for corrective action plan: Carolina Ballet, Inc. is currently updating the QuickBooks class for externally funded expenditures for the current fiscal year, and including this process in its internal control documentation. Completion date estimated to be April 10, 2023.

View Audit 25321

Corrective Action Plans

Filters