Corrective Action Plans

Finding 25371 (2022-008)

Significant Deficiency 2022

Donnelly College

KS

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.403

Finding Reference 2022-008 Contact Person: Emily Matis Views of Responsible Officials and Planned Corrective Action: Adjustments have been made to drawdowns in April and June of 2022 in order to correct for these overdraws. However, even after these corrections, $694.47 was still overdrawn from FY22...

Finding Reference 2022-008 Contact Person: Emily Matis Views of Responsible Officials and Planned Corrective Action: Adjustments have been made to drawdowns in April and June of 2022 in order to correct for these overdraws. However, even after these corrections, $694.47 was still overdrawn from FY22. This amount will be corrected in a future Title V draw for this amount. Salary drawdowns will be required to have backup payroll documentation for each draw in the future. Anticipated Completion Date: January 2023

View Audit 25035 Questioned Costs: $1

Finding 25348 (2022-008)

None 2022

New England Farm Workers' Council, Inc.

MA

Allowable Costs / Cost Principles

2022-008: ALN 93.568 LIHEAP/COVID-19 LIHEAP - Activities Allowed or Unallowed, Passthrough from Massachusetts Department of Housing and Community Development Condition: Receipts of LIHEAP grant funds exceeded LIHEAP grant expenses during the fiscal year, and LIHEAP restricted cash was deficient by...

2022-008: ALN 93.568 LIHEAP/COVID-19 LIHEAP - Activities Allowed or Unallowed, Passthrough from Massachusetts Department of Housing and Community Development Condition: Receipts of LIHEAP grant funds exceeded LIHEAP grant expenses during the fiscal year, and LIHEAP restricted cash was deficient by $1,849,775 when comparing the June 30, 2022 LIHEAP restricted cash balance of $1,965,909 to the LIHEAP deferred revenue of $3,815,684, indicating unallowable use of LIHEAP program funds. The Activities Allowed or Unallowed compliance requirement is identified as not being subject to audit in the Compliance Supplement and auditors are not expected to test requirements. However, we became aware of the material cash deficiency and determined non-compliance with the general requirements of the Activities Allowed or Unallowed compliance requirement clearly exists. Cause: LIHEAP program funds, including those identified in Finding 2022-007, were not immediately transferred to and held in the LIHEAP program checking account. Because the funds were not transferred they were utilized for non-LIHEAP programs resulting in unallowable activities related to the LIHEAP funds. Criteria: LIHEAP grant funds should only be utilized for allowable LIHEAP program activities. Effect of Potential Effect: Management did not comply with allowable activities compliance requirements for the LIHEAP program and has a LIHEAP cash deficiency of $1,849,775 at June 30, 2022. Recommendation: We recommend that management follow the compliance requirements for the LIHEAP program and only utilize LIHEAP program cash for allowable program activities. Additionally, we recommend that management correct the cash deficiency. Views of Responsible Officials: Management agrees with the finding, see Corrective Action Plan. Corrective Action Planned: June 27, 2023. NEFWC entered into a repayment agreement with the Commonwealth of MA on June 27, 2023. Anticipated Completion Date: September 30, 2023.

View Audit 21084

Finding 25343 (2022-003)

Significant Deficiency 2022

City of Chicago

IL

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

FINDING 2022-003 The City will transfer all ineligible administrative and indirect cost from the 97.024 ? Emergency Food and Shelter program no later than September 1, 2023. In addition, when administrative costs are allowed on a grant, delegate agencies will be required to maintain and provide adeq...

FINDING 2022-003 The City will transfer all ineligible administrative and indirect cost from the 97.024 ? Emergency Food and Shelter program no later than September 1, 2023. In addition, when administrative costs are allowed on a grant, delegate agencies will be required to maintain and provide adequate supporting documentation justifying the direct administrative cost charged to the program, which must be submitted through the City?s invoicing system. Assistant Budget Director Belczak at the Office of Budget and Management will be responsible for ensuring that this corrective action plan is implemented by the beginning of the fourth quarter in October 2023.

View Audit 21083 Questioned Costs: $1

Finding 25341 (2022-002)

Significant Deficiency 2022

City of Chicago

IL

Eligibility Internal Control / Segregation of Duties Procurement, Suspension & Debarment

FINDING 2022-002 As a result of the 2022 Single Audit, the Department of Housing (DOH) received an audit finding with respect to potential unallowable rental assistance payments made because of an internal control failure in the case management workflow that did not adequately segregate reviewer and...

FINDING 2022-002 As a result of the 2022 Single Audit, the Department of Housing (DOH) received an audit finding with respect to potential unallowable rental assistance payments made because of an internal control failure in the case management workflow that did not adequately segregate reviewer and approver duties. As a corrective action, DOH terminated its contractual agreement with its program administrator effective May 12, 2023. To disburse the remaining emergency rental assistance dollars, DOH has entered into a contractual agreement with the Illinois Housing Development Authority to be its new program administrator effective June 30, 2023. DOH is actively investigating questionable cases to quantify the total population and dollar amount of ineligible payments made. In addition, DOH is reviewing its case management workflow procedures to ensure clear segregation of duties in any future rental assistance program. Daniel Kay Hertz, DOH Director of Policy, will be responsible for ensuring that this corrective action plan is fully implemented by January 1, 2024.

View Audit 21083

Finding 25262 (2022-001)

Material Weakness 2022

Women’s Advocates Inc.

MN

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

2022-001 Crime Victim Services - Assistance Listing No. 16.575 Recommendation: The Organization should implement internal controls to ensure that time and effort is reviewed on a timely basis. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action ...

2022-001 Crime Victim Services - Assistance Listing No. 16.575 Recommendation: The Organization should implement internal controls to ensure that time and effort is reviewed on a timely basis. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Women's Advocates has systematized time and effort within the payroll system whereby employees and their supervisors approval timecards with the appropriate grant coding. Name(s) of the contact person(s) responsible for corrective action: Yulanda Williams Planned completion date for corrective action plan: 1/23/2023

View Audit 23379

Finding 25259 (2022-004)

Material Weakness 2022

Brodstone Memorial Hospital D/b/a Brodstone Healthcare and Affiliate

NE

Allowable Costs / Cost Principles Eligibility Material Weakness § 200.303

Finding No. 2022-004 Criteria: The terms and conditions of the CARES Act Provider Relief Fund (PRF) distributions state that funds are to only be used to prevent, prepare for, and respond to coronavirus, and that funds may only be used for healthcare related expenses or lost revenue that is attribu...

Finding No. 2022-004 Criteria: The terms and conditions of the CARES Act Provider Relief Fund (PRF) distributions state that funds are to only be used to prevent, prepare for, and respond to coronavirus, and that funds may only be used for healthcare related expenses or lost revenue that is attributable to the coronavirus. The Health Resources and Services Administration (HRSA) provided guidance on how an organization was to report usage of PRF distributions received. Period 1 and Period 2 reporting required an organization to illustrate how PRF funds received were used. An organization was allowed to include eligible expenditures from January 1, 2020 through December 31, 2021 depending on the period reporting. Condition: During the process of identifying expenses that were incurred to prevent, prepare for, or respond to the coronavirus pandemic, management included expenses incurred in January 2020 and February 2020 which were not supported by management in relation to prepare, prevent, or respond to coronavirus as these were incurred prior to when the Hospital began to prepare for coronavirus. Planned Corrective Action: Management will continue to refine processes to review reporting requirements and the accumulation of eligible expenditures per the terms and conditions of the PRF and reporting guidance provided by HRSA. However, the Hospital also incurred and reported sufficient unreimbursed expenditures attributable to coronavirus in the PRF reporting portal that if the noted item were not to be reported, the Hospital would have satisfactorily incurred eligible expenses in excess of PRF funds received, including interest earned on such funds. Planned Completion Date: Ongoing Person Responsible: Crystal Wyatt, CFO

View Audit 22532

Finding 25203 (2022-003)

Significant Deficiency 2022

East China School District

MI

Subrecipient Monitoring Allowable Costs / Cost Principles School Nutrition Programs

Planned Corrective Action: Management has initiated a review of the payroll process and procedures and will make necessary adjustments to include verification and review of payroll servicer calculations. Anticipated completion date: January 2023. Responsible contact person: Angela Gleason, Dire...

Planned Corrective Action: Management has initiated a review of the payroll process and procedures and will make necessary adjustments to include verification and review of payroll servicer calculations. Anticipated completion date: January 2023. Responsible contact person: Angela Gleason, Director of Finance.

View Audit 25507

Finding 25187 (2022-003)

Significant Deficiency 2022

School District of Mishicot

WI

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Procurement, Suspension & Debarment

Management agrees with this finding. Management believes that the cost of additional staff time and training to prepare these items outweighs the benefits to be received. Management will continue to review the schedules of expenditures of federal and state awards and other information.

View Audit 22062

Finding 25182 (2022-004)

Material Weakness 2022

Independent School District 173

MN

Procurement, Suspension & Debarment Allowable Costs / Cost Principles

2022-004 U.S. Department of Treasury Passed through State of Minnesota Child Nutrition Cluster 10.555/10.559 Activities Allowed or Unallowed and Allowable Costs/Cost Principles Deficiency in Internal Control over Compliance CORRECTIVE ACTION PLAN (CAP): Explanation of Disagreement with Audit Finding...

2022-004 U.S. Department of Treasury Passed through State of Minnesota Child Nutrition Cluster 10.555/10.559 Activities Allowed or Unallowed and Allowable Costs/Cost Principles Deficiency in Internal Control over Compliance CORRECTIVE ACTION PLAN (CAP): Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Actions Planned in Response to Finding: The Business Manager continues training dealing with governmental financial/accounting practices. Official Responsible for Ensuring CAP: Bill Strom, Superintendent, is the official responsible for ensuring corrective action. Planned Completion Date for CAP: June 30, 2023. Plan to Monitor Completion of CAP: The Board of Education will be monitoring this corrective action plan.

View Audit 21879

Finding 25133 (2022-001)

Significant Deficiency 2022

Westchester Jewish Community Services, Inc.

NY

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Persons Responsible: Irene Math, Chief Financial Officer, Karen Rosenthal Controller Comment: The federal program 93.829 requires that the distribution of salary and wages charged to federal awards be based on actual employee activity as reflected in personal activity reports (timesheets), prepared ...

Persons Responsible: Irene Math, Chief Financial Officer, Karen Rosenthal Controller Comment: The federal program 93.829 requires that the distribution of salary and wages charged to federal awards be based on actual employee activity as reflected in personal activity reports (timesheets), prepared after-the-fact, that include the total activity for which employees were compensated Response: WJCS implemented weekly manual timesheets to track staff time and attendance on Federal contracts. These timesheets are used to appropriately allocate salaries and wages to federal awards. However, these timesheets are not integrated into a standard agency-wide payroll processing system. In automated systems, timesheets are embedded in an organization?s time and attendance and payroll system. In the first quarter of 2023 WJCS commenced the process of building and implementing an agency-wide time and attendance system for all WJCS employees. This includes working with our existing payroll processor, and engaging payroll consultants to ensure comprehensive timekeeping, including maintaining the allocation of hours worked by program for all employees. Utilizing these enhancements to payroll tracking will allow WJCS to completely and accurately allocate payroll costs with fewer mechanical steps which increase the risk of miscalculations, and therefore, less errors in Federal reporting. Estimated Completion Date: The agency-wide time and attendance system will be implemented by December 31, 2023.

View Audit 23650

Finding 25079 (2022-005)

Material Weakness 2022

Independent School District 2164

MN

Allowable Costs / Cost Principles Material Weakness

Finding 2022-005 Activities Allowed or Unallowed ? Education Stabilization Fund Material Weakness in Internal Control Over Compliance Finding Summary: The District has no procedure in place for review of pay rates paid to employees under the Education Stabilization Fund. Responsible Individuals: Sha...

Finding 2022-005 Activities Allowed or Unallowed ? Education Stabilization Fund Material Weakness in Internal Control Over Compliance Finding Summary: The District has no procedure in place for review of pay rates paid to employees under the Education Stabilization Fund. Responsible Individuals: Shannon Hunstad, Superintendent Corrective Action Plan: The District will review and strengthen the controls surrounding the review and approval of allowable costs in the Education Stabilization Fund to ensure they are supported, approved, and accurate. Anticipated Completion Date: June 30, 2023

View Audit 23716

Finding 25075 (2022-004)

Material Weakness 2022

Independent School District 2164

MN

Allowable Costs / Cost Principles Material Weakness School Nutrition Programs

Finding 2022-004 Activities Allowed or Unallowed ? Child Nutrition Cluster Material Weakness in Internal Control Over Compliance Finding Summary: The District has no procedure in place for review of pay rates paid to employees under federal programs in the Child Nutrition Cluster. Responsible Indivi...

Finding 2022-004 Activities Allowed or Unallowed ? Child Nutrition Cluster Material Weakness in Internal Control Over Compliance Finding Summary: The District has no procedure in place for review of pay rates paid to employees under federal programs in the Child Nutrition Cluster. Responsible Individuals: Shannon Hunstad, Superintendent Corrective Action Plan: The District will review and strengthen the controls surrounding the review and approval of allowable costs in the Child Nutrition Cluster to ensure they are supported, approved, and accurate. Anticipated Completion Date: June 30, 2023

View Audit 23716

Finding 25010 (2022-006)

Significant Deficiency 2022

Tri Valley Health System

NE

Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.303

Finding 2022-006 Department of Health and Human Services Federal Assistance Listing #93.498 COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year ? Period 1 TIN #476028103 Activities Allowed or Unallowed and Allowable Costs/Cost Prin...

Finding 2022-006 Department of Health and Human Services Federal Assistance Listing #93.498 COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year ? Period 1 TIN #476028103 Activities Allowed or Unallowed and Allowable Costs/Cost Principles and Reporting Significant Deficiency in Internal Control Over Compliance and Noncompliance Finding Summary: The Health System claimed expenses that were incurred prior to when the Health System began to prepare for, prevent and respond to the coronavirus. This resulted in the incorrect treatment of expenses on the special report submitted to the Department of Health and Human Services (HHS) for Period 1. Responsible Individuals: Diana Swindler, CFO Corrective Action Plan: Tri Valley Health System will enhance internal control policies to ensure expenditures claimed under a federal program meet the terms and conditions of the award and are properly included in the reports required to be submitted to the federal agency. Anticipated Completion Date: 02/28/2023

View Audit 23714

Finding 25009 (2022-005)

Significant Deficiency 2022

Tri Valley Health System

NE

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

Finding 2022-005 Department of Health and Human Services Federal Assistance Listing #93.498 COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year ? Period 1 TIN #476028103 Activities Allowed or Unallowed and Allowable Costs/Cost Prin...

Finding 2022-005 Department of Health and Human Services Federal Assistance Listing #93.498 COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year ? Period 1 TIN #476028103 Activities Allowed or Unallowed and Allowable Costs/Cost Principles and Reporting Significant Deficiency in Internal Control Over Compliance Finding Summary: Tri Valley Health System calculated the reimbursement rate from the total expenses, but also calculated the reimbursemeone on an individual expense in duplicate. Responsible Individuals: Diana Swindler, CFO Corrective Action Plan: Tri Valley Health System will implement procedures to ensure the reduction for reimbursement of expenditures are calculated and reported correctly for all future federal awards. Anticipated Completion Date: 02/28/2023

View Audit 23714

Finding 24984 (2022-001)

Significant Deficiency 2022

Access to Independence, Inc.

WI

Allowable Costs / Cost Principles Cash Management Reporting

Finding 2022-001 ? Corrective Action Plan Federal program and specific federal award Identification: 93.958 Block Grants for Community Mental Health Services and 93.959 Block Grants for Prevention and Treatment of Substance Abuse Passed through Wisconsin Department of Health Services Peer Speciali...

Finding 2022-001 ? Corrective Action Plan Federal program and specific federal award Identification: 93.958 Block Grants for Community Mental Health Services and 93.959 Block Grants for Prevention and Treatment of Substance Abuse Passed through Wisconsin Department of Health Services Peer Specialist CARS 531057 Grant Contract October 1, 2021 - September 30, 2022 Responsible Party: Jason Beloungy, Executive Director Expected Completion Date: April 1, 2023 Corrective Action Planned: Management has already taken action on this situation by replacing the internal finance position with an outsourced accounting firm who specializes in nonprofits and grant accounting. The firm is expected to monitor the status of each cost reimbursement grant to ensure spending is in line with grant awards. This monitoring will be done each month in conjunction with closing the books and communicated with the responsible party.

View Audit 22491

Finding 24982 (2022-001)

Significant Deficiency 2022

Orleans Central Supervisory Union

VT

Allowable Costs / Cost Principles § 200.430

December 20, 2022 Finding: 2022-001 Allowable Cost/Cost Principal Agency: U.S. Department of Education AL Number: 84.425D Grant: Education Stabilization Fund Under the Coronavirus Aid, Relief and Economic Security Act Name of contact person and title: Crista Perkins, Business Manager Anticipate...

December 20, 2022 Finding: 2022-001 Allowable Cost/Cost Principal Agency: U.S. Department of Education AL Number: 84.425D Grant: Education Stabilization Fund Under the Coronavirus Aid, Relief and Economic Security Act Name of contact person and title: Crista Perkins, Business Manager Anticipated completion date: 06/30/2023 Agency's response: Concur The Department agrees with this finding and will implement the following: ? ?Review policies and procedures that require time and effort records for employees working in federal grants are properly documents according to grant requirements ? ?Distribute policies and procedures ? ?Train/Update staff on the policies and procedures ? ?Grant manager will review and approve time and effort records to be sure they are covering a six month period per the Compliance Supplement

View Audit 22389

Finding 24930 (2022-008)

Material Weakness 2022

Ojai Unified School District

CA

Allowable Costs / Cost Principles

The Executive Director of Fiscal Services will implement forms and procedures to ensure the Federal Time and Effort reporting requirement for salary and wage is documented to accurately reflect the work performed.

View Audit 24025

Finding 24923 (2022-009)

Material Weakness 2022

Ojai Unified School District

CA

Allowable Costs / Cost Principles

The Executive Director of Fiscal Services has implemented forms and procedures to ensure the Federal Time and Effort reporting requirement for salary and wage is documented to accurately reflect the work performed for employees who are working in multiple federal programs.

View Audit 24025

Finding 24913 (2022-003)

Material Weakness 2022

Westview School Corporation

IN

Allowable Costs / Cost Principles Subrecipient Monitoring

FINDING 2022-003 Information on the federal program: Subject: Title I Grants to Local Educational Agencies -Allowable Costs/Cost Principles Federal Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies Assistance Listing Number: 84.010 Pass-Through Entit...

FINDING 2022-003 Information on the federal program: Subject: Title I Grants to Local Educational Agencies -Allowable Costs/Cost Principles Federal Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies Assistance Listing Number: 84.010 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Allowable Costs/Cost Principles Audit Finding: Material Weakness Condition: The School Corporation had not established an effective internal control system related to the grant agreement and the Allowable Costs/Cost Principles compliance requirement. The School Corporation failed to comply with the allowable costs/cost principle requirements that employees who work 100 percent of their time on a federal award maintain semiannual certifications as required by the pass-through agency, and that employees who work on a federal award and a non-federal award have Program Activity Reports or equivalent documentation to support the distribution of their salaries or wages. Additionally, the School Corporation failed to properly document review and approval of all payroll distribution reports prior to salaries being paid. Context: Semiannual certifications are required by the pass-through agency. The required supporting documentation (Personnel Activity Reports, Semi-Annual Certifications, or equivalent documentation} for 37 of 40 payroll transactions selected for testing was not maintained properly. Payroll expenditures account for approximately $1.063 million of total program expenditures of $1.098 million. Additionally, support for review of payroll distribution reports for 1 of 7 pay dates selected for testing was not properly maintained. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will take the following corrective action ... Responsible party and timeline for completion: Morgan Stout, Director of Curriculum has established the record keeping system for Time and Effort logs required by the Federal Grant. Completion Date 03/31/2023.

View Audit 20598

Finding 24909 (2022-004)

Significant Deficiency 2022

Westview School Corporation

IN

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

FINDING 2022-004 Information on the federal program: Subject: Special Education Cluster - Earmarking Federal Agency: Department of Education Federal Program: Special Education Grants to States, Special Education Preschool Grants Assistance Listings Numbers: 84.027, 84.173 Federal Award Number an...

FINDING 2022-004 Information on the federal program: Subject: Special Education Cluster - Earmarking Federal Agency: Department of Education Federal Program: Special Education Grants to States, Special Education Preschool Grants Assistance Listings Numbers: 84.027, 84.173 Federal Award Number and Year (or Other Identifying Numbers): 19611-042-PN01, 19619-042-PN01, 20611-042-PN01, 20619-042-PN01, 21611-042-PN01, 20619-042-PN01 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Matching, Level of Effort, Earmarking Audit Finding: Significant Deficiency Condition: The School Corporation is a member of the Northeast Indiana Special Education Cooperative (Cooperative). During fiscal year 2021-2022, the Cooperative operated the special education programs and spent the federal money on behalf of all its members. 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. However, 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 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 19611-042-PN01, 19619-042-PN01, 20611-042-PN01, 20619-042-PN01, 21611-042-PN01, 20619-042-PN01 grant awards could not be verified for the individual schools to verify the minimum amount per the grant awards was expended and properly reported to IDOE as required. The lack of internal controls and noncompliance were isolated to the 19611-042-PN01, 19619-042-PN0l, 20611-042-PN01, 20619-042-PN01, 21611-042-PN01, 20619-042-PN01 grant awards. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will take the following corrective action ... Responsible party and timeline for completion: Brian L Christner, director of finance, will follow-up with the Northeast Indiana Special Education Cooperative to ensure that nonpublic expenditures are properly reported. Completion date will be April 30, 2023.

View Audit 20598

Finding 24908 (2022-004)

Material Weakness 2022

City of West Lafayette

IN

Reporting Internal Control / Segregation of Duties Subrecipient Monitoring § 200.1 § 200.303

Finding 2022-004 Contact Person: Peter Gray Contact Phone: 765-775-5150 Views of Responsible Official: 1. There were no material cost issues in the overall report. There was a categorization error. This was discussed in Finding 2022-003. 2. The Revenue Loss expenditures were all valid personnel cost...

Finding 2022-004 Contact Person: Peter Gray Contact Phone: 765-775-5150 Views of Responsible Official: 1. There were no material cost issues in the overall report. There was a categorization error. This was discussed in Finding 2022-003. 2. The Revenue Loss expenditures were all valid personnel costs. Over 80% of the costs are police & fire. Other various city departments comprise the balance of the expenditure. We concur with the finding. Corrective Action: A. An additional layer of review has been initiated. The Director of Development is familiar with the requirements of the SLFRF guidance and will review and sign off on future reports. Anticipated Completion Date: 30 June 2022

View Audit 22376

Finding 24907 (2022-003)

Material Weakness 2022

City of West Lafayette

IN

Questioned Costs Allowable Costs / Cost Principles Procurement, Suspension & Debarment § 200.112 § 200.303 § 200.318 § 200.403

Finding 2022-003 Contact Person: Peter Gray Contact Phone: 765-775-5150 Views of Responsible Official: 1. The US Treasury uses the term ?Subrecipient? in multiple ways. It has multiple meanings in the SLFRF reporting structure. ?Beneficiary?, ?Contractor?, and ?Subrecipient? are all entity types und...

Finding 2022-003 Contact Person: Peter Gray Contact Phone: 765-775-5150 Views of Responsible Official: 1. The US Treasury uses the term ?Subrecipient? in multiple ways. It has multiple meanings in the SLFRF reporting structure. ?Beneficiary?, ?Contractor?, and ?Subrecipient? are all entity types under the broader category of ?Subrecipient?. In the ?Expenditures? area, the only field to record the entity that receives funds is labeled as ?Subrecipient Name?. 2. The City did prepare a letter concerning the employees over the threshold. When the SBOA was asked where the letter should be sent, the response was that they did not have an address, so to keep the letter on file and be prepared to present it during an audit. We concur with the finding. Corrective Action: A. An additional layer of review has been initiated. The Director of Development is familiar with the requirements of the SLFRF guidance and will review and sign off on future reports. Anticipated Completion Date: 30 June 2022

View Audit 22376 Questioned Costs: $1

Finding 24850 (2022-001)

Material Weakness 2022

The Center for Conflict Resolution

IL

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

Finding 2022 ? 001 Fiscal year in which the finding occurred: 2022 Pass-Through Entity, if pass-through or Federal Grantor Agency, if direct: Chicago Bar Foundation Contact Person(s) Responsible for Corrective Action: Whitney Trumble and Cassandra Lively Contact Phone Number: 312-922-6464 Status ...

Finding 2022 ? 001 Fiscal year in which the finding occurred: 2022 Pass-Through Entity, if pass-through or Federal Grantor Agency, if direct: Chicago Bar Foundation Contact Person(s) Responsible for Corrective Action: Whitney Trumble and Cassandra Lively Contact Phone Number: 312-922-6464 Status of Audit Finding: At the time of the audit, CCR had not received funds for three months of work as a subgrantee on the large federal grant that is the subject of this plan. The grantor was awaiting the federal contract extension and funds, and so did not have the funds to release. CCR received communication from the grantor that the extension and funds would be available soon, so we prepared a check for a vendor. Then, there was an extensive additional delay in receiving the funds, and CCR did not send the check because the contract had not yet been signed and funds could not be dispersed. The expense had been approved by the grantor and the work was underway during the delay in mailing the check. Corrective Action: As of June 2022, stricter internal controls have been implemented to ensure that any reimbursements listed on a grant invoice have been sent out to the vendor before submitting the report. A more formal review process has been implemented: CCR?s Executive Director will review and approve monthly grant reports via email. She will also review and approve supporting documentation for reach grant report. Approval (sent via email) will be kept with in a digital file with the reporting documentation. An additional internal control has been implemented to ensure that expenditures submitted for reimbursement are within the period of performance for the grant agreement. The Executive Director will monitor the grant expenses against the grant agreement, paying specific attention to the invoices at the end of the grant period, in order to ensure that the invoice is dated prior to the end of the grant agreement or most current amendment.

View Audit 23988

Finding 24848 (2022-001)

Significant Deficiency 2022

Shelby County Health Care Corporation

TN

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Finding No. 2022-001 Corrective Action Plan 1. Name of the contact person responsible for corrective action Brooks Champion- Controller 2. Corrective action planned Regional One Health will implement controls and processes to ensure all costs are manually reviewed and approved to ensure allowab...

Finding No. 2022-001 Corrective Action Plan 1. Name of the contact person responsible for corrective action Brooks Champion- Controller 2. Corrective action planned Regional One Health will implement controls and processes to ensure all costs are manually reviewed and approved to ensure allowability under the grant and that evidence of review is maintained. 3. Completion date November 1, 2022 4. If the client does not agree with the audit findings or believes corrective action is not required, include an explanation and specific reasons We agree with Finding No. 2022-001 5. The reference numbers the auditors assigned to the audit findings in the schedule of findings and questioned costs Finding No. 2022-001

View Audit 22190

Finding 24767 (2022-001)

Significant Deficiency 2022

Clackamas County Childrens Commission

OR

Allowable Costs / Cost Principles Significant Deficiency

Finding 2022-001: Review of expense allocations CFDA. 93.600 Agency. Department of Health and Human Services Significant Deficiency: There was inconsistent documentation of allocation rates for invoices charged to the grant. Allocations other than the rates determined by management were used on f...

Finding 2022-001: Review of expense allocations CFDA. 93.600 Agency. Department of Health and Human Services Significant Deficiency: There was inconsistent documentation of allocation rates for invoices charged to the grant. Allocations other than the rates determined by management were used on five out of forty nonpayroll expenses. Recommendation: System allocations should be reviewed regularly by an appropriate member of management and invoice allocations should be consistent with the approved allocations. Corrective Action: Clackamas County Children?s Commission (CCCC) agrees with the auditors? findings, and the following action will be taken to improve the situation. Allocations, and the supporting documentation for how those were derived will be periodically printed to PDF format for historical recording of changes, and the dates any changes were made. We will review the allocation codes of the accounting system monthly and deactivate those that we are not going to use in order to avoid errors in the allocation of expenses. Additionally, we will continue to review the transactions prior to posting in the accounting system to correct any errors. Anticipated Completion Date: September 2022

View Audit 21470

Corrective Action Plans

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