Corrective Action Plans

Finding 29181 (2022-003)

Significant Deficiency 2022

Trinity Terrace

WI

HUD Housing Programs Procurement, Suspension & Debarment Allowable Costs / Cost Principles

Management Fees Recommendation: We recommend that management develop procedures to ensure management fees are charged in accordance with the project/management agent certification. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in re...

Management Fees Recommendation: We recommend that management develop procedures to ensure management fees are charged in accordance with the project/management agent certification. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management has developed processes to verify management fees are charged in accordance with the project/management agent certification. Name(s) of contact person(s) responsible for corrective action: Nicole Chwala Planned completion date for corrective action plan: April 2023

View Audit 25534

Finding 29180 (2022-002)

Significant Deficiency 2022

Trinity Terrace

WI

HUD Housing Programs Procurement, Suspension & Debarment Allowable Costs / Cost Principles

Replacement Reserve Deposits Recommendation: We recommend that management develop procedures to ensure replacement reserve deposits are updated timely to ensure compliance with the HUD regulatory agreement. Explanation of disagreement with audit finding: There is no disagreement with the audit fi...

Replacement Reserve Deposits Recommendation: We recommend that management develop procedures to ensure replacement reserve deposits are updated timely to ensure compliance with the HUD regulatory agreement. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management has developed processes to verify replacement reserve deposits are updated based on the regulatory agreement annually. Name(s) of contact person(s) responsible for corrective action: Nicole Chwala Planned completion date for corrective action plan: April 2023

View Audit 25534

Finding 29150 (2022-101)

Significant Deficiency 2022

Mathiesen Memorial Health Clinic

CA

Questioned Costs Allowable Costs / Cost Principles

We agree with auditor's findings. We are reviewing the policies and procedures relating to the grant payroll allocation caluclations to ensure that the amounts recorded are accurate and consistent.

View Audit 28945 Questioned Costs: $1

Finding 29144 (2022-001)

Significant Deficiency 2022

Bethel School District No. 52

OR

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

Corrective Action Plan: The Director of Business Services and Budget Analyst will work closely with grant managers across the district to conduct a review of grant compliance terms, including reporting and documentation requirements, for all state and federal grants awarded to the District. Reportin...

Corrective Action Plan: The Director of Business Services and Budget Analyst will work closely with grant managers across the district to conduct a review of grant compliance terms, including reporting and documentation requirements, for all state and federal grants awarded to the District. Reporting requirements will be clearly defined, and all grant managers will be required to maintain complete and comprehensive supporting documentation for all reports submitted to state and federal entities.

View Audit 29685

Finding 29100 (2022-002)

Material Weakness 2022

Eventide

MN

Allowable Costs / Cost Principles § 200.303

Finding 2022-002 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution CFDA #93.498 Finding Summary: There was no formal documentation of review and approval for the final expenditure listing...

Finding 2022-002 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution CFDA #93.498 Finding Summary: There was no formal documentation of review and approval for the final expenditure listing. There was also no formal review over tracking of other sources of funding to ensure that expenses claimed for the program were not claimed by other funding sources. The Organization's calculation of lost revenue claimed under the federal program as an allowable cost contained no formal review or approval by a separate individual outside of the preparer. Responsible Individuals: Darin Ohe, CFO Corrective Action Plan: All tracking documents that have calculations will be reviewed by the Vice President of Finance if the CFO compiles for accuracy and vice versa. The reviewer will sign off by email that they have reviewed and agree with the calculations. Use of funds reports that are prepared for submission to HRSA will be reviewed by the CEO. That review will be formalized by an acknowledgement email. These processes were implemented with our Report 3. Anticipated Completion Date: 7/1/22

View Audit 24566

Finding 29087 (2022-003)

Material Weakness 2022

Henderson County, North Carolina

NC

Questioned Costs Eligibility Allowable Costs / Cost Principles

Single Audit Finding 2022-003 Material Weakness and Nonmaterial Noncompliance ? Allowable Costs and Eligibility See Co...

Single Audit Finding 2022-003 Material Weakness and Nonmaterial Noncompliance ? Allowable Costs and Eligibility See Corrective Action Plan for chart / table.

View Audit 29366 Questioned Costs: $1

Finding 29085 (2022-002)

None 2022

Henderson County, North Carolina

NC

Allowable Costs / Cost Principles Cash Management

Single Audit Finding 2022-002 Non-Material Non-Compliance ? Allowable Costs See Corrective Action Plan for chart / t...

Single Audit Finding 2022-002 Non-Material Non-Compliance ? Allowable Costs See Corrective Action Plan for chart / table.

View Audit 29366

Finding 29065 (2022-002)

Material Weakness 2022

Oakland Intrgrated Healthcare Network, Inc.

MI

Allowable Costs / Cost Principles Material Weakness

2022-002 - MATERIAL WEAKNESS AND MATERIAL NONCOMPLIANCE - FRINGE BENEFITS Contract Person - Patricia Fournier, CFO Completion Date - 10/01/2022 Finding - We noted fringe benefits were charged based on a flat budgeted percentage rather than actual expenses. We recommend that fringe benefits be charge...

2022-002 - MATERIAL WEAKNESS AND MATERIAL NONCOMPLIANCE - FRINGE BENEFITS Contract Person - Patricia Fournier, CFO Completion Date - 10/01/2022 Finding - We noted fringe benefits were charged based on a flat budgeted percentage rather than actual expenses. We recommend that fringe benefits be charged to grants based on the actual expenses to ensure costs are allowable and do not result in a potential takeback of funds. Response and Resolution: RESOLUTION: Honor revised the process for allocating and recording fringe benefits in our accounting system. Incoming vendor invoices for fringe benefits are posted to a pre-paid account until the time for the cost to be recognized as an expense. Actual fringe benefit costs are recognized as an expense with each payroll. The fringe benefit cost is allocated by employee to the appropriate location and funding source at the time of payroll. These actual expenses are then reported on all funder financial summary reports.

View Audit 29125

Finding 29024 (2022-006)

Material Weakness 2022

Southwestern Jefferson County Consolidated School Corporation

IN

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

FINDING 2022-006 Contact Person Responsible for Corrective Action: Laura Boldery, CFO/Corporation Treasurer Contact Phone Number: 812-866-6253 or Cell: 812-801-9070 Contact Email: laurab@swjcs.us Views of Responsible O?cial: We concur with this audit finding. Description of Corrective Action Plan: A...

FINDING 2022-006 Contact Person Responsible for Corrective Action: Laura Boldery, CFO/Corporation Treasurer Contact Phone Number: 812-866-6253 or Cell: 812-801-9070 Contact Email: laurab@swjcs.us Views of Responsible O?cial: We concur with this audit finding. Description of Corrective Action Plan: Action taken in an e?ort to remedy finding 2022-006 includes, but is not limited to, the following: ? We will review or internal controls again and try to implement a process to ensure it is being monitored and completed. ? We will have all invoices monitored before submission. Revenue will be monitored and checked with invoices when received. Anticipated Completion Date: February 1, 2023

View Audit 29468

Finding 28876 (2022-003)

Significant Deficiency 2022

Src, Inc.

NY

Allowable Costs / Cost Principles Equipment & Real Property Management Internal Control / Segregation of Duties

SRC agrees that the proper eForms were not completed in two of the transactions DCAA selected for testing. However, as noted in DCAA?s audit report, there were mitigating controls and documentation showing the project managers were aware of the transfer of materials and were tracking it manually. ...

SRC agrees that the proper eForms were not completed in two of the transactions DCAA selected for testing. However, as noted in DCAA?s audit report, there were mitigating controls and documentation showing the project managers were aware of the transfer of materials and were tracking it manually. SRC does agree that the proper eForms should have been used and will provide training to responsible employees to ensure compliance with MAT-P-540. Contact Person Responsible for Corrective Action: John Simms, Director, Facilities Completion Date: All corrective action will be implemented by September 30, 2023.

View Audit 32801

Finding 28875 (2022-002)

Significant Deficiency 2022

Src, Inc.

NY

Internal Control / Segregation of Duties Allowable Costs / Cost Principles

SRC understands DCAA?s assessment regarding the approvals of these two internal purchase orders (IPOs), both of which are associated with a single SRC contract. SRC believes that this was an isolated situation where the approvals of one SRC project were delegated to an SRCTec employee who was actin...

SRC understands DCAA?s assessment regarding the approvals of these two internal purchase orders (IPOs), both of which are associated with a single SRC contract. SRC believes that this was an isolated situation where the approvals of one SRC project were delegated to an SRCTec employee who was acting as the program manager for the entire program. We will work with the program management team to review this situation and provide training where appropriate to ensure we are following our policies and procedures. Contact Person Responsible for Corrective Action: Tasha Haynes, Sr Manager, Compliance Completion Date: All corrective action will be implemented by September 30, 2023.

View Audit 32801

Finding 28874 (2022-001)

Significant Deficiency 2022

Src, Inc.

NY

Allowable Costs / Cost Principles Equipment & Real Property Management

SRC has already partially implemented corrective action related to this finding as presented in the CAS non-compliance issued by DCAA and the Administrative Contracting Officer. SRC provided a detailed response to the Administrative Contracting Officer in a letter dated March 30, 2023. For the use...

SRC has already partially implemented corrective action related to this finding as presented in the CAS non-compliance issued by DCAA and the Administrative Contracting Officer. SRC provided a detailed response to the Administrative Contracting Officer in a letter dated March 30, 2023. For the useful life finding SRC is in the third year of an anticipated five-year period to verify the existence of tangible assets. SRC is incorporating into this review validation of active and withdrawn from active use status of tangible assets to identify differences between physical life and depreciable life. Once this is complete SRC will update policies and procedures to incorporate periodic analysis and review of our useful life matrix to analyze if adjustments are required. Remaining outstanding corrective action, which entails reviews of our policies and procedures and a disclosure statement update will take place by September 30, 2023. Contact Person Responsible for Corrective Action: Lisa Kennedy, Sr Manager, Corporate Controller Completion Date: All corrective action will be implemented by September 30, 2023.

View Audit 32801

Finding 28873 (2022-004)

Significant Deficiency 2022

Src, Inc.

NY

Allowable Costs / Cost Principles Subrecipient Monitoring

SRC will review its processes and make updates as needed to ensure costs are liquidated within 120 days as required. Where applicable, this process will include formal requests of the ACO for extensions to the 120-day period when SRC is awaiting the submittal of final invoices from our subcontractor...

SRC will review its processes and make updates as needed to ensure costs are liquidated within 120 days as required. Where applicable, this process will include formal requests of the ACO for extensions to the 120-day period when SRC is awaiting the submittal of final invoices from our subcontractors. Contact Person Responsible for Corrective Action: Tasha Haynes, Sr Manager, Compliance Completion Date: All corrective action will be implemented by September 30, 2023.

View Audit 32801

Finding 28862 (2022-004)

Material Weakness 2022

Tennessee Opportunity Programs, Inc.

TN

Allowable Costs / Cost Principles Cash Management

2022-004 Grant Expenditures Recommendation: The coding of expenditures in the general ledger accounting system should reflect the amounts requested under each grant. Additionally, reconciliations should be performed regularly to ensure expenditures are not duplicated or eligible expenditures are no...

2022-004 Grant Expenditures Recommendation: The coding of expenditures in the general ledger accounting system should reflect the amounts requested under each grant. Additionally, reconciliations should be performed regularly to ensure expenditures are not duplicated or eligible expenditures are not omitted from grant reimbursement requests. Corrective Action: We concur. Processes have been put into place to make sure that variances do not occur. Any questions with allowable costs have been referenced in 2 CFR 200 subpart E used for a common procedure for all expenses. The executive director and office manager will review expenditures prior to the distribution of office expenses from among the funds, which will ensure accuracy before the request is made. This will also eliminate the number of correcting entries which need to be adjusted in the expenses.

View Audit 28985

Finding 28834 (2022-102)

Material Weakness 2022

Navajo County

AZ

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303 § 200.332 § 200.403

Assistance Listings number: 17.258 WIOA Adult Program; Assistance Listings number: 17.259 WIOA Youth Activities; and Assistance Listings number: 17.258 WIOA Dislocated Worker Formula Grants Contact Person(s): Jeremy Flowers, WIOA Executive Director and Lisa Grannis, WIOA Board Clerk and Complia...

Assistance Listings number: 17.258 WIOA Adult Program; Assistance Listings number: 17.259 WIOA Youth Activities; and Assistance Listings number: 17.258 WIOA Dislocated Worker Formula Grants Contact Person(s): Jeremy Flowers, WIOA Executive Director and Lisa Grannis, WIOA Board Clerk and Compliance Specialist Anticipated completion date: June 30, 2023 Concur. The nonprofit organization was created in part to serve as the administrative arm of the Local Board and to provide a location for a resource center where WIOA services would be provided. The County did not distinguish fiscal responsibilities between parties and therefore assumed that certain expenditures of the Local Board and nonprofit would be allowable and could be paid directly by the County. The County considered the expenditures of the nonprofit to be program related, even though they were not directly incurred by the County. The County will improve its accounts payable policies and procedures for processing invoices using established process within the Finance Department, including ensuring all invoices are addressed to the County prior to payment. In addition, the County will establish clear contractual agreements that establish fiscal responsibilities that follow the program?s requirements. Finally, the County will coordinate with the pass-through grantor for the repayment of the unallowable costs identified in the finding.

View Audit 28884 Questioned Costs: $1

Finding 28779 (2022-011)

None 2022

Town of Elkton, Virginia

VA

Procurement, Suspension & Debarment Allowable Costs / Cost Principles

CORRECTIVE ACTION PLAN Greg Lunsford, Town Manager, respectfully submits the following Corrective Action Plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Brown, Edwards & Company, L.L.P. 1909 Financial Drive Harrisonburg, VA 22801 Audit period: June ...

CORRECTIVE ACTION PLAN Greg Lunsford, Town Manager, respectfully submits the following Corrective Action Plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Brown, Edwards & Company, L.L.P. 1909 Financial Drive Harrisonburg, VA 22801 Audit period: June 30, 2022 The findings from the June 30, 2022 Schedule of Findings and Questioned Costs (the "Schedule") are discussed below. The findings are numbered consistently with the number assigned in the Schedule. FINDINGS AND QUESTIONED COSTS - MAJOR FEDERAL AWARD PROGRAM AUDIT 2022-010: Water and Waste Disposal Systems for Rural Communities - AL# 10.760, Late Filing of Data Collection Form Condition: The Town did not file the data collection forms for the years ended June 30, 2022 and June 30, 2020 timely. Criteria: Under the requirements in the Uniform Guidance and the Office of Management and Budget (0MB), all entities are required to file the annual data collection form with the Federal Audit Clearinghouse the earlier of either 30 days after the issuance of the entity's annual audit or twelve months after the entity's fiscal year end (June 30 th for the Town of Elkton). Cause: Management did not complete and certify auditee portion of the form before the deadline. The form was not completed for either years ended June 30, 2022 and June 30, 2020. Effect: The Town's form was not submitted to the Federal Audit Clearinghouse. Recommendation: Management should take steps to ensure that the form is filed timely. Corrective Action: The Treasurer is aware that an annual audit needs to be completed for all major federal awards and will work with the auditing firm to provide the necessary information for compilation of the report by the stated deadline. 2022-011: Federal Procurement Policies Condition: There are no written procurement policies specific to the federal awards cost principle requirements under Uniform Grant Guidance. Existing procurement policies are minimal and do not meet federal requirements. Criteria: Federal award recipients must have written policies, procedures, and standards of conduct as required by 2 CFR 200, Subparts D and E. Cause: Certain required policies under 2 CFR 200, Subparts D and E are not present. Effect: Lack of required policies may create noncompliance with regulations as stated requirements may not be followed. Recommendation: Develop procurement policies and financial policies that meet federal standards. Corrective Action: The Treasurer has drafted a Procurement Policy for Council to review and approve for implementation. Should the Federal Audit Clearinghouse have questions regarding the Corrective Action Plan or require additional information, please contact Donna D. Curry, Treasurer, at (540) 298- 9465. Respectfully, Greg Lunsford Town Manager Town of Elkton, Virginia

View Audit 28853

Finding 28753 (2022-003)

None 2022

Capital Region Minority Supplier Development Council

MD

Allowable Costs / Cost Principles § 200.430

Management agrees that we should improve our timesheet input and approval process. The current process is manual, and the corrective action includes two elements: 1.Education process of proper timesheet reporting for new employees and an annual review. 2.Automate the process to increase efficiencies...

Management agrees that we should improve our timesheet input and approval process. The current process is manual, and the corrective action includes two elements: 1.Education process of proper timesheet reporting for new employees and an annual review. 2.Automate the process to increase efficiencies and make the review process more effective. Our 2024 budget submission will include a tool that can be used for these purposes. Name of the contact person responsible for corrective action: Sharon Pinder, President, (301)593-5860. Planned completion date for corrective action plan: December 31, 2023.

View Audit 37144

Finding 28752 (2022-002)

None 2022

Capital Region Minority Supplier Development Council

MD

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

Management concurs that the subscription period was from June 28, 2022 through June 27, 2023 and the benefits of the subscription service purchased under the award were received outside the grant?s period of performance. However, benefits were in support of Year 3 of the Coronavirus Recovery Project...

Management concurs that the subscription period was from June 28, 2022 through June 27, 2023 and the benefits of the subscription service purchased under the award were received outside the grant?s period of performance. However, benefits were in support of Year 3 of the Coronavirus Recovery Project, which was granted by MBDA in January 2022 to start July 1, 2022. In order to have coverage from the start of the project, the subscription was purchased to ensure no break in service during to MBE during Year 3. In the future, as a part of our grant financial process, we will seek written approval from our program manager. Name of the contact person responsible for corrective action: Sharon Pinder, President, (301)593-5860. Planned completion date for corrective action plan: December 31, 2023.

View Audit 37144 Questioned Costs: $1

Finding 28716 (2022-001)

Significant Deficiency 2022

Baycare Health System, Inc. and Affiliates

FL

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.403

CORRECTIVE ACTON PLAN December 31, 2022 Finding No. 2022-001; Name of Responsible Official James Haislip, VP System Office Finance; Management?s Response to Findings - Management agrees with the finding. The issue results from BayCare tracking contract labor time in its timekeeping system and then...

CORRECTIVE ACTON PLAN December 31, 2022 Finding No. 2022-001; Name of Responsible Official James Haislip, VP System Office Finance; Management?s Response to Findings - Management agrees with the finding. The issue results from BayCare tracking contract labor time in its timekeeping system and then submitting the hours worked to the contract labor firms to pay the individual. BayCare?s timekeeping system also included hourly rates for each contracted position. Due to fluctuating market conditions, pay rates for contract labor were changing frequently but not updated timely in our timekeeping system. Allowable costs submitted for Provider Relief Funds were based on information from our timekeeping system. Description of Corrective Action - Allowable cost submitted for Provider Relief Funds were based on information from our timekeeping system. The finding was first identified in Reporting Period 2 (RP2) and communicated to management after RP3 was prepared. RP3 included PRF expenses through Q2 of 2022. RP4 included PRF expenses through Q4 2022. Management implemented the prior year Corrective Action Plan (CAP) and as a result the error rate on contract labor incurred in Q3 of 2022 decreased compared to prior year with minimal errors identified. There were no errors identified for Q4 2022. Anticipated Completion Date - CAP was completed in RP5.

View Audit 25335 Questioned Costs: $1

Finding 28715 (2022-003)

Significant Deficiency 2022

Terra Quest, Inc.

OH

HUD Housing Programs Allowable Costs / Cost Principles

3. Current Findings on the Schedule of Finding, Questioned Cost and Recommendation c. Finding 2022-002 (14.181 ? Supportive Housing for Persons with Disabilities ? Section 811 Capital Advance) Allocation of Administration Expenses Condition: Administration expenses, relating to the Lead Mainten...

3. Current Findings on the Schedule of Finding, Questioned Cost and Recommendation c. Finding 2022-002 (14.181 ? Supportive Housing for Persons with Disabilities ? Section 811 Capital Advance) Allocation of Administration Expenses Condition: Administration expenses, relating to the Lead Maintenance Technician; Inspector and Director of Senior Housing were allocated to the Project, as frontline expenses, recorded to Office Salaries; Payroll Taxes; 401K Contributions and Group Insurance, during the 2022 calendar year. (1) Comments on the Finding and Each Recommendation. Management concurs with the finding and the auditor?s recommendation that Terra Quest, Inc., record Administration expense as part of the management fee for the Project. (2) Actions Taken on the Finding. Allocations have stopped.

View Audit 29534

Finding 28711 (2022-004)

Significant Deficiency 2022

Shatterproof A Nonprofit Corporation

CT

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

Finding 2022-004: Cash Disbursements (Significant Deficiency) Name of Auditee?s Contact Person Responsible for Corrective Action: Gary Mendell Corrective Action Planned: Management is in the process of implementing Bill.com, which will require review and approval by a direct supervisor or higher, to...

Finding 2022-004: Cash Disbursements (Significant Deficiency) Name of Auditee?s Contact Person Responsible for Corrective Action: Gary Mendell Corrective Action Planned: Management is in the process of implementing Bill.com, which will require review and approval by a direct supervisor or higher, to ensure proper segregation of duties for approval of expenditures. Management will also reinforce the importance of employees providing the appropriate invoices or supporting documentation for all expenditures submitted for payment. Expenditures will not be paid without the appropriate supporting documentation. All approvals will be tracked through an online system. In addition, management will reinforce the importance of reviewing the timing of when expenditures are incurred, to ensure they are recorded in the appropriate fiscal year. Anticipated completion date: November 2023

View Audit 29327

Finding 28709 (2022-002)

Material Weakness 2022

Shatterproof A Nonprofit Corporation

CT

Questioned Costs Allowable Costs / Cost Principles Material Weakness

Finding 2022-002: Allowable Costs/Cost Principles - Federally Approved Indirect Cost Rate (Material Weakness) Name of Auditee?s Contact Person Responsible for Corrective Action: Gary Mendell Corrective Action Planned: Management is in the process of amending contracts in place and will elect to util...

Finding 2022-002: Allowable Costs/Cost Principles - Federally Approved Indirect Cost Rate (Material Weakness) Name of Auditee?s Contact Person Responsible for Corrective Action: Gary Mendell Corrective Action Planned: Management is in the process of amending contracts in place and will elect to utilize the 10% de minimis indirect cost rate, or a lesser rate based upon the contract terms for future periods. In addition, management is amending indirect costs billed to current contracts to reduce the annual indirect costs charged to the contracts to ensure that the indirect costs do not exceed the 10% de minimis indirect cost rate on an annual basis. Anticipated completion date: December 2023

View Audit 29327 Questioned Costs: $1

Finding 28708 (2022-001)

Material Weakness 2022

Shatterproof A Nonprofit Corporation

CT

Questioned Costs Allowable Costs / Cost Principles

Corrective Action Plan: Finding 2022-001: Allowable Costs/Cost Principles - Time and Effort Reporting (Material Weakness) Name of Auditee?s Contact Person Responsible for Corrective Action: Gary Mendell Corrective Action Planned: Management has implemented additional time tracking on a weekly basis ...

Corrective Action Plan: Finding 2022-001: Allowable Costs/Cost Principles - Time and Effort Reporting (Material Weakness) Name of Auditee?s Contact Person Responsible for Corrective Action: Gary Mendell Corrective Action Planned: Management has implemented additional time tracking on a weekly basis for all employees who work on federal contracts. Employees must track and allocate their time based on actual time spent. The timesheets are then reviewed and approved by the program director or a direct supervisor. Anticipated completion date: October 2023

View Audit 29327 Questioned Costs: $1

Finding 28700 (2022-002)

Significant Deficiency 2022

Rs Eden

MN

Allowable Costs / Cost Principles Significant Deficiency § 200.303

Finding 2022-002 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution Federal Award Number and Year: Period 4 TIN #411948604 CFDA #93.498 Finding Summary: The Organization?s calculation of...

Finding 2022-002 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution Federal Award Number and Year: Period 4 TIN #411948604 CFDA #93.498 Finding Summary: The Organization?s calculation of lost revenue claimed under the federal program as an allowable cost was not subjected to formal review or approval by a separate individual outside of the preparer. Responsible Individuals: Caroline Hood, President & CEO Paul Puerzer, Chief Financial Officer Corrective Action Plan: When summarizing lost revenue for submission, a secondary review of the summary spreadsheet prepared from the underlying supporting spreadsheets will be documented. Anticipated Completion Date: 12/31/23

View Audit 28806

Finding 28661 (2022-004)

Significant Deficiency 2022

Independent School District No. 196

MN

Allowable Costs / Cost Principles Significant Deficiency

2022-004 Significant Deficiency in Internal Control Over Compliance and Compliance Finding Recommendation: We recommend that the District reviews its procedures and controls over time and effort documentation for wages charged to Federal programs to ensure all documentation accurately reflects the w...

2022-004 Significant Deficiency in Internal Control Over Compliance and Compliance Finding Recommendation: We recommend that the District reviews its procedures and controls over time and effort documentation for wages charged to Federal programs to ensure all documentation accurately reflects the work performed and that the time and effort documentation agrees with how the employee?s wages are allocated to the grant in the finance system. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District will work to revise its procedures as necessary to ensure that all time and effort documentation is properly retained, reviewed, and incorporated into the official payroll records of the District. Name(s) of the contact person(s) responsible for corrective action: Christopher Onyango-Robshaw, Coordinator of Finance. Planned completion date for corrective action plan: June 30, 2023

View Audit 27594

Corrective Action Plans

Filters