Corrective Action Plans

Finding 23167 (2022-001)

Significant Deficiency 2022

CO

Questioned Costs Allowable Costs / Cost Principles Eligibility § 200.303 § 200.403

2022 ? 001 ? Emergency Rental Assistance ? Assistance Listing No. 21.023 Condition: The County incorrectly processed a benefit payment that included an overpayment of $30 by inadvertently including utilities on top of base rent. Recommendation: We recommend the County review its procedures and contr...

2022 ? 001 ? Emergency Rental Assistance ? Assistance Listing No. 21.023 Condition: The County incorrectly processed a benefit payment that included an overpayment of $30 by inadvertently including utilities on top of base rent. Recommendation: We recommend the County review its procedures and controls over the processing of beneficiary payments to ensure amounts are properly paid and reimbursed. Views of responsible officials and planned corrective actions: The county agrees with the finding. The county will improve the controls over processing beneficiary payments to ensure that the proper amounts are paid to beneficiaries. ERAP program management, who review and determine eligibility, will pay closer attention to process allowable benefit payments based on base rent and not include utilities. Corrective action was taken in the spring of 2023 when this issue was identified during the 2022 audit. Responsible Official: Ramona Farineau, Chief Financial Officer Planned completion date for corrective action plan: May 31, 2023

View Audit 23003 Questioned Costs: $1

Finding 23156 (2022-011)

Significant Deficiency 2022

Cleary University

MI

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

2022-011 ? Institutional Higher Education Emergency Relief Funds III Student Outreach Requirement Auditor Description of Condition and Effect. The University did not use a portion of the institutional HEERF III grant to conduct direct outreach to financial aid applicants...

2022-011 ? Institutional Higher Education Emergency Relief Funds III Student Outreach Requirement Auditor Description of Condition and Effect. The University did not use a portion of the institutional HEERF III grant to conduct direct outreach to financial aid applicants about the opportunity to receive a financial aid adjustment due to the recent unemployment of a family member or independent student, or other circumstances, described in section 479A of the HEA. The University also did not document how the amount of the HEERF grant spent on these two required activities was reasonable and necessary given the unique circumstances of the University. As a result of this condition, the University did not fully comply with the requirements of the HEERF III grant. Auditor Recommendation. We recommend that management review the compliance requirements of each grant when received to ensure compliance with such requirements. Corrective Action. The University will review the compliance requirements of each grant when received to ensure compliance with such requirements. The University will more properly track staff time in a detailed fashion in any similar circumstances in the future. Responsible Person. Alan Drimmer Anticipated Completion Date: 4/28/2023

View Audit 23264

Finding 23155 (2022-010)

Significant Deficiency 2022

Cleary University

MI

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

2022-010 ? Incorrect Tuition Amount used to Calculate Award/Student did not Receive Emergency Financial Aid Grant Auditor Description of Condition and Effect. Management prepared a manual spreadsheet to calculate student emergency aid grants based on outstanding student ...

2022-010 ? Incorrect Tuition Amount used to Calculate Award/Student did not Receive Emergency Financial Aid Grant Auditor Description of Condition and Effect. Management prepared a manual spreadsheet to calculate student emergency aid grants based on outstanding student balances. Of the 40 students tested, two students were identified where the incorrect outstanding balance was used to calculate the student emergency aid grant, and one student was identified who was awarded emergency aid, however, the award was not paid to the student. As a result of this condition, the University overdrew funds from G5 in the total amount of $800 and failed to pay award to a student in the amount of $500. Auditor Recommendation. We recommend that the University implement procedures to review reconciliations for accuracy. Corrective Action: The University acknowledges this was an oversight and has put a new procedure in place that will identify this type of error and correct it sooner. Responsible Person. Alan Drimmer Anticipated Completion Date: 4/12/2023

View Audit 23264

Finding 23152 (2022-007)

Material Weakness 2022

Cleary University

MI

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

2022-007 ? Higher Education Emergency Relief Funds Earmarking Requirements Auditor Description of Condition and Effect. The University had excess funds after disbursing to students from the student portion of HEERF III emergency financial aid grants. Management discharge...

2022-007 ? Higher Education Emergency Relief Funds Earmarking Requirements Auditor Description of Condition and Effect. The University had excess funds after disbursing to students from the student portion of HEERF III emergency financial aid grants. Management discharged outstanding student balances using the excess student portion of HEERF III. Management advised students the funds could be applied to outstanding balances; however, students were not given the option to receive a cash payment in lieu of being applied to outstanding balances. Management also did not maintain detail records tracking how HEERF funds were spent across HEERF I, HEERF II, and HEERF III. As a result of this condition, the student portion of HEERF III was used for a purpose other than to provide emergency financial aid grants to students. The University partially discharged the existing student balance of 31 students amounting to $88,958. The University did not spend the required cumulative minimum of the student portion on allowable costs. Auditor Recommendation. We recommend management and accounting personnel with involvement in federal funding attend grant specific trainings and that the University maintain detailed records to allow the proper tracking of federal expenditures on a grant level basis. "Corrective Action: The University better understands the tracking requirements and the University will ensure any future funds are tracked appropriately based on the grant guidelines. Specifically with respect to HEERF III disbursements, Cleary agrees with the finding. After disbursing HEERF III funds to each student, some students had remaining outstanding balances. Management was concerned for a subset of 31 students who still had large remaining balances and were in danger of having that balance sent to a collection agency. So the remaining funds available were applied to the balances of those students. In other communications to students, the University had in the past offered students the option of applying the funds to their accounts or taking the amount in cash. Due to an oversight, the University did not offer that option to students in this circumstance. The University should have presented students with the option of receiving the HEERF funds in cash rather than having it applied to their student account. The University is in the process of drafting a communication to each of the 31 individual students affected, making them aware that Cleary applied HEERF funds to their outstanding student balances but should have offered a cash payment option. The letter will state that Cleary can issue cash disbursements if the student contacts the Student Accounts office. The communication also makes it clear to students that this will create a balance due on their current student account that must be satisfied before they can re-register for classes. In addition, Business Office and Financial Aid staff involved in federal funding will attend grant-specific training on an annual basis." Responsible Person. Alan Drimmer Anticipated Completion Date: 4/20/2023

View Audit 23264 Questioned Costs: $1

Finding 23139 (2022-006)

Significant Deficiency 2022

Cleary University

MI

Allowable Costs / Cost Principles Special Tests & Provisions

2022-006 ? Review of Reconciliations Auditor Description of Condition and Effect. We noted a variance for Pell disbursements between the University's financial records and the COD. As a result of this condition, the University initially overstated Pell disbursements on i...

2022-006 ? Review of Reconciliations Auditor Description of Condition and Effect. We noted a variance for Pell disbursements between the University's financial records and the COD. As a result of this condition, the University initially overstated Pell disbursements on its SEFA by $44,941 and an adjustment was required to be made. Auditor Recommendation. We recommend that the University implement procedures to review monthly reconciliations for accuracy. Corrective Action: The University had a change in senior financial management and along with that broader access to G5 which in turn has allowed for additional procedures for monthly reconciliation of federal awards to the internal accounting system. We believe this will prevent this type of error from occurring in the future. Responsible Person. Alan Drimmer Anticipated Completion Date: 3/15/2023

View Audit 23264

Finding 23138 (2022-005)

Significant Deficiency 2022

Cleary University

MI

Allowable Costs / Cost Principles Reporting Special Tests & Provisions

2022-005 ? Timeliness of Student Status Changes Auditor Description of Condition and Effect. We noted that four students out of a testing population of 17 were not reported timely to NSLDS. As a result of this condition, the University reported four students whose status...

2022-005 ? Timeliness of Student Status Changes Auditor Description of Condition and Effect. We noted that four students out of a testing population of 17 were not reported timely to NSLDS. As a result of this condition, the University reported four students whose status was reduced from full-time to three-quarter time to the NSLDS after the 60 day deadline. Auditor Recommendation. We recommend that the College implement procedures to report status changes for all students on a timely basis and to maintain documented procedures for enrollment reporting to prevent untimely reporting in the future. Corrective Action: The University acknowledges the error. There is now a monthly procedure in place to report student status changes to the NSLDS documented in Standard Operating Procedures. Responsible Person. Alan Drimmer Anticipated Completion Date: 1/15/2023

View Audit 23264

Finding 23137 (2022-004)

Significant Deficiency 2022

Cleary University

MI

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Special Tests & Provisions

2022-004 ? Late Return of Title IV Funds Auditor Description of Condition and Effect. The University returned Title IV funds of $28 after the prescribed 45 day window for one student tested out of a population of one. As a result of this condition, the University did not...

2022-004 ? Late Return of Title IV Funds Auditor Description of Condition and Effect. The University returned Title IV funds of $28 after the prescribed 45 day window for one student tested out of a population of one. As a result of this condition, the University did not fully comply with the special tests and provisions requirements. Auditor Recommendation. We recommend that management review their current practices and policies for reviewing Title IV funds associated with students who withdraw. Corrective Action: The University recognizes the error of not returning this $28 in a timely manner. At the time, the University had only one individual, the senior financial aid advisor, with this responsibility and the staff member had a serious personal emergency which caused the delay. We have now implemented a new procedure and provided cross training to other staff members who can now return federal funds. Responsible Person. Alan Drimmer Anticipated Completion Date: 10/24/2022

View Audit 23264

Finding 23054 (2022-003)

Material Weakness 2022

Texas City Independent School District

TX

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

2022-003 Allowable Costs/Cost Principles Type of Finding: Material Weakness in Internal Control Over Compliance and Noncompliance Federal programs purchases go through multiple approvals prior to issuing a purchase order. Approvals include the grant program administrator, director of purchasing, dir...

2022-003 Allowable Costs/Cost Principles Type of Finding: Material Weakness in Internal Control Over Compliance and Noncompliance Federal programs purchases go through multiple approvals prior to issuing a purchase order. Approvals include the grant program administrator, director of purchasing, director of finance, and assistant superintendent of business and operations, and superintendent at a minimum. All approving staff have attended federal programs training including ESSER training. Since the questioned costs went through the established approval procedures, all staff with responsibility of approving grant purchases will attend additional training on allowable costs including a refresher training each semester beginning with the Spring 2023 semester. Training should be continuous and ongoing since question-and-answer documents are constantly updated and changed. To address the specific finding in the audit, the director of finance will establish pre-paid accounts in the general fund that will be used to record subscriptions and contracts that extend beyond the current fiscal year. At the end of the fiscal year, the director of finance will move expenditures associated with the fiscal year to the grant through a journal entry. In addition, the pre-paid account will be reconciled with the balance of each subscription identified in the reconciliation. The list of pre-paid subscriptions and the journal entry will both be reviewed and approved by the assistant superintendent of business and operations as a part of newly established operating procedures. Estimated Completion Date: January 2023 Management Contact: Margaret Lee

View Audit 18283 Questioned Costs: $1

Finding 23020 (2022-003)

Material Weakness 2022

Dekalb County Eastern Community School District

IN

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

FINDING 2022?003 Contact Person Responsible for Corrective Action: Maria Conwell Contact Phone Number: 260-868-2125 Views of Responsible Official: We agree with the finding. Description of Corrective Action Plan: DeKalb County Eastern Community School District will work with the Northeast Indiana Sp...

FINDING 2022?003 Contact Person Responsible for Corrective Action: Maria Conwell Contact Phone Number: 260-868-2125 Views of Responsible Official: We agree with the finding. Description of Corrective Action Plan: DeKalb County Eastern Community School District will work with the Northeast Indiana Special Education Cooperative to implement the procedures detailed below. The Northeast Indiana Special Education Cooperative (NEISEC) Treasurer will reach out to DeKalb Eastern during the writing process of the IDEA 611 and 619 grants in order for DeKalb Eastern to submit their plans for their allocation of proportionate share money. NEISEC will provide the allocation amounts to DeKalb Eastern. These submissions will include a proportionate share budget and include proportionate share staff names and any necessary information for the budget categories. The NEISEC Treasurer will then compile the proportionate share information and include on the grant submission. The LEA Treasurer will be given a copy of the grant application and budget upon approval of the grant. Any NEISEC employee being paid out of proportionate share grant funds for salary and benefits will be paid from the LEA's financial software. The LEA Treasurer will keep a spreadsheet of employee proportionate share expenses and this spreadsheet will be updated monthly based on time and effort logs that are submitted by DeKalb Eastern to the LEA and NEISEC. Any employee utilizing proportionate share funds that is not an employee of NEISEC, but rather a direct employee of DeKalb Eastern, will be paid directly by DeKalb Eastern. Time and effort logs will still be submitted to the LEA and NEISEC Treasurers for these employees in order to generate a direct reimbursement from the grant fund to DeKalb Eastern. For any expenses for a category outside of salary and benefits, DeKalb Eastern will need to submit an invoice and proof of purchase for equipment, supplies, etc. to NEISEC and the LEA in order to be directly reimbursed for those proportionate share expenses. If the request was not in the initial grant budget, DeKalb Eastern must submit all relevant information to NEISEC in order for a grant modification to be completed. Per IDOE the grant modification must be approved first prior to purchasing the items. Time and effort logs as well as invoice and proof of payment must be sent to the LEA Treasurer in order to completed the grant reimbursement requests. At the end of the grant period, any remaining proportionate share money will require that a waiver be completed. As of this date (2/10/2023) the LEA (DeKalb County Eastern CSD) and NEISEC are still in communication with SBOA and IDOE to review the proportionate share plan and ensure all necessary requirements will be satisfied. Anticipated Completion Date: Changes discussed above will be implemented for the remainder of the FY23 grant period starting 07/01/2023.

View Audit 27017

Finding 23000 (2022-001)

None 2022

City of South Portland, Maine

ME

Allowable Costs / Cost Principles

Management?s Response/Corrective Action Plan: The School Department has had turnover in positions that have had oversight and direct involvement in this process. In some cases, the established process was followed as constructed; however, in others, gaps in coverage are clearly exposed. The School D...

Management?s Response/Corrective Action Plan: The School Department has had turnover in positions that have had oversight and direct involvement in this process. In some cases, the established process was followed as constructed; however, in others, gaps in coverage are clearly exposed. The School Department agrees that the management of important documents has been inconsistent. In the future, the School Department will be assigning the management of these documents to positions where turnover is less likely to occur and a more consistent process is maintained.

View Audit 25698

Finding 22999 (2022-002)

None 2022

City of South Portland, Maine

ME

Allowable Costs / Cost Principles

Management?s Response/Corrective Action Plan: The School Department has had turnover in positions that have had oversight and direct involvement in this process. In some cases, the established process was followed as constructed; however, in others, gaps in coverage are clearly exposed. The School D...

Management?s Response/Corrective Action Plan: The School Department has had turnover in positions that have had oversight and direct involvement in this process. In some cases, the established process was followed as constructed; however, in others, gaps in coverage are clearly exposed. The School Department agrees that the management of important documents has been inconsistent. In the future, the School Department will be assigning the management of these documents to positions where turnover is less likely to occur and a more consistent process is maintained.

View Audit 25698

Finding 22987 (2022-006)

Material Weakness 2022

Metro Technology Center

OK

Allowable Costs / Cost Principles § 200.430

Federally funded employees will have their timecards regularly evaluated to ensure amounts charged to federal programs are substantiated.

View Audit 18559

Finding 22979 (2022-004)

Material Weakness 2022

Cass County

IN

Allowable Costs / Cost Principles Material Weakness Period of Performance § 200.1 § 200.303

FINDING 2022-004 Contact Person Responsible for Corrective Action: Cheryl Alcorn, County Auditor Contact Phone Number: 574-753-7700 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Auditor and Commissioner will work together to ensure Project and Expe...

FINDING 2022-004 Contact Person Responsible for Corrective Action: Cheryl Alcorn, County Auditor Contact Phone Number: 574-753-7700 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Auditor and Commissioner will work together to ensure Project and Expenditure Amounts are properly reported to the Department of Treasury. The corrective plan of action will include the guidance of financial advisors to ensure reporting to be complete and accurate. Anticipated Completion Date: Corrective action plan will start immediately.

View Audit 23016

Finding 22970 (2022-004)

Material Weakness 2022

North Central Local School District

OH

Allowable Costs / Cost Principles § 200.403

Finding Number: 2022-004 Planned Corrective Action: Management will review expenditures allocated to grant funds for allowability. The District is able to provide expenditures for these funds that were determined to be unallowable. Anticipated Completion Date: 06/30/23 Responsible Contact Perso...

Finding Number: 2022-004 Planned Corrective Action: Management will review expenditures allocated to grant funds for allowability. The District is able to provide expenditures for these funds that were determined to be unallowable. Anticipated Completion Date: 06/30/23 Responsible Contact Person: Eric Smeltzer, CFO/Treasurer

View Audit 23015

Finding 22901 (2022-001)

None 2022

Northern Counties Health Care, Inc.

VT

Allowable Costs / Cost Principles Reporting

Finding Number: 2022-001 Condition Found: For the Period 1 PRF Reporting Portal submission filed in September 2021, the Organization selected Option 2 to report the lost revenues. However, as a entity with a March 31 fiscal year end, the Organization's fiscal year 2020 and 2021 board approved budge...

Finding Number: 2022-001 Condition Found: For the Period 1 PRF Reporting Portal submission filed in September 2021, the Organization selected Option 2 to report the lost revenues. However, as a entity with a March 31 fiscal year end, the Organization's fiscal year 2020 and 2021 board approved budgets, which were approved prior to March 27, 2020, did not cover the second quarter in 2021 (April 1, 2021 to June 30, 2021) which was part of the required reporting. As a result, the Organization should have selected Option 3 to report lost revenues. This was determined to be a clerical error in reporting the methodology used to report lost revenue for Period 1. Individual(s) Responsible for Corrective Action: Angela Neil, CFO Corrective Action Planned: HRSA confirmed the filings are cumulative and any adjustments required to be made to the reporting will be incorporated when the Phase 4 and ARP Rural Distribution are reported on in 2023. We will review the most recent FAQs and reporting guidance available prior to filing. Anticipated Completion Date: January, 2023

View Audit 22445

Finding 22765 (2022-003)

Material Weakness 2022

Saint Anne Institute

NY

Questioned Costs Allowable Costs / Cost Principles Material Weakness

Finding Number 2022-003 (Material Weakness - ASSISTANCE LISTING #93.623) Department of Health and Human Services ACTF-Albany County Family and Youth Services Bureau Grant number 90CY7287-02-00 Grant period 9/30/2021 through 9/29/2022 Condition: The Institute allocated greater payroll costs for pro...

Finding Number 2022-003 (Material Weakness - ASSISTANCE LISTING #93.623) Department of Health and Human Services ACTF-Albany County Family and Youth Services Bureau Grant number 90CY7287-02-00 Grant period 9/30/2021 through 9/29/2022 Condition: The Institute allocated greater payroll costs for program personnel than had been specified in the funding agreement. Criteria: Allocated costs should not be greater than allowed under the funding agreement. Cause: Due to turnover and other priorities, the allocation of payroll costs was not properly monitored. Effect: The Institute was not in compliance with the allocation limits required within this program. Context: A haphazardly selected sample of 25 program payroll selections totaling $15,292 was selected for audit from a population totaling $151,786 of program payroll-related costs. The test found 11 selections were not in compliance with payroll costs allocated to an extent greater than allowed in the funding agreement. The known questioned costs related to this issue totaled approximately $3,700. Recommendation: Management should implement a system and internal control process to ensure proper allocation of program costs. Management?s Response: Policies and procedures have been established to properly meet the recommendation.

View Audit 18380 Questioned Costs: $1

Finding 22748 (2022-001)

Significant Deficiency 2022

Show Low Unified School District No. 10

AZ

Questioned Costs Allowable Costs / Cost Principles School Nutrition Programs § 200.430

Findings and Questioned Costs Related to Federal Awards Finding Number: 2022-001 Program Name/Assistance Listing Title: Child Nutrition Cluster Assistance Listing Numbers: 10.559 Contact Person: Venessa Beecroft, Business Manager Anticipated Completion Date: June 30, 2023 Planned Corrective Action: ...

Findings and Questioned Costs Related to Federal Awards Finding Number: 2022-001 Program Name/Assistance Listing Title: Child Nutrition Cluster Assistance Listing Numbers: 10.559 Contact Person: Venessa Beecroft, Business Manager Anticipated Completion Date: June 30, 2023 Planned Corrective Action: The District will implement a tracking tool to ensure that all new hires return their work agreements as they are hired on throughout the year.

View Audit 22800 Questioned Costs: $1

Finding 22746 (2022-006)

Material Weakness 2022

Safenet, Inc.

PA

Allowable Costs / Cost Principles § 200.430

FINDING 2022-006: CRIME VICTIM ASSISTANCE (16.575) ? ALLOWABLE COSTS AND COST PRINCIPLES ? PAYROLL CHARGES AND COST ALLOCATION CONTACT PERSON: Robyn Young, Executive Director CORRECTIVE ACTION: Safenet, Inc. has implemented procedures to ensure that reimbursement requests for wages are supported b...

FINDING 2022-006: CRIME VICTIM ASSISTANCE (16.575) ? ALLOWABLE COSTS AND COST PRINCIPLES ? PAYROLL CHARGES AND COST ALLOCATION CONTACT PERSON: Robyn Young, Executive Director CORRECTIVE ACTION: Safenet, Inc. has implemented procedures to ensure that reimbursement requests for wages are supported by documentation that supports the amounts requested. Backup for payroll requests will be based off time and effort spent on each award using a new time keeping system that records time spent on each award. Management will routinely review payroll reports for accuracy and adjust when necessary. The Board of Directors for Safenet, Inc. approved a revised cost allocation plan on August 18, 2022 and a revised version on January 30, 2023 that have been reviewed by the auditor. This plan will support equitable allocation of costs across all sources. PROPOSED COMPLETION DATE: Immediately

View Audit 22633

Finding 22742 (2022-002)

Significant Deficiency 2022

City of Westminster, Maryland

MD

Allowable Costs / Cost Principles HUD Housing Programs

The City?s Housing and Finance departments will work together to make sure all parties understand what administrative costs should be charged and how they should be appropriately charged across the various funding sources. Procedures will be updated, as necessary, documented and evaluated at least a...

The City?s Housing and Finance departments will work together to make sure all parties understand what administrative costs should be charged and how they should be appropriately charged across the various funding sources. Procedures will be updated, as necessary, documented and evaluated at least annually.

View Audit 18365

Finding 22741 (2022-001)

Material Weakness 2022

Christus Health

TX

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

CHRISTUS Health Corrective Action Plan Year Ended June 30, 2022 Finding 2022-001 Federal Program Information Federal Agency: U.S. Department of Health and Human Services, Health Resources and Services Administration (HRSA) Assistance Listing No.: 93.498 COVID-19 Provider Relief Fund and American R...

CHRISTUS Health Corrective Action Plan Year Ended June 30, 2022 Finding 2022-001 Federal Program Information Federal Agency: U.S. Department of Health and Human Services, Health Resources and Services Administration (HRSA) Assistance Listing No.: 93.498 COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Award Period of Performance: July 1, 2020 to June 30, 2022 Corrective Action Planned: Management agrees that certain expenses to the COVID department were not reviewed and approved at the order entry level in specific cases. Although evidence of review was not retained for every charge to the COVID department, we believe the appropriateness of the charge was reasonable. Additionally, based on monthly review of departmental expenses and full-time equivalent (FTE) analysis at the facility level, we believe that these expenditures are subject to the appropriate level of review to identify unexpected variances. We plan to review our processes related to the retention of expense documentation to improve audit evidence. Responsible party: Lee Sonne, Vice President of Finance and Controller Implementation Date: September 2023 with the filing of the 5th portal filing.

View Audit 18976

Finding 22728 (2022-002)

None 2022

Foresthill Union School District

CA

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

Views of Responsible Officials and Planned Corrective Actions: The District will implement a new process for calculating and accumulating total meal counts using Excel. The new meal count process will include the Cafeteria Lead and Business Manager doing comparison checks to ensure monthly totals ar...

Views of Responsible Officials and Planned Corrective Actions: The District will implement a new process for calculating and accumulating total meal counts using Excel. The new meal count process will include the Cafeteria Lead and Business Manager doing comparison checks to ensure monthly totals are accurately reported.

View Audit 18362 Questioned Costs: $1

Finding 22725 (2022-002)

Significant Deficiency 2022

Guam Community College

GU

Subrecipient Monitoring Allowable Costs / Cost Principles Period of Performance

Views of responsible officials and planned corrective actions: The College has taken steps to charge the cost to the appropriate grant award number. The College will ensure that future costs are properly charged to the correct grant award number and that costs are within the appropriate period of pe...

Views of responsible officials and planned corrective actions: The College has taken steps to charge the cost to the appropriate grant award number. The College will ensure that future costs are properly charged to the correct grant award number and that costs are within the appropriate period of performance. In addition, finance and program staff will be trained on period of performance requirements, as well as other aspects of grant management. Contact Person: Rodalyn Gerardo, Vice President for Finance & Administration Expected Completion Date: September 30, 2023

View Audit 17796

Finding 22608 (2022-001)

Significant Deficiency 2022

Unified School District No. 315

KS

Allowable Costs / Cost Principles

FINDINGS - FEDERAL AWARD SIGNIFICANT DEFICIENCY 2022-001 - Education Stabilization Fund - 84.425D - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Recommendation We recommend that the District review its controls and policies to ensure that only actual amounts incurred are claimed ...

FINDINGS - FEDERAL AWARD SIGNIFICANT DEFICIENCY 2022-001 - Education Stabilization Fund - 84.425D - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Recommendation We recommend that the District review its controls and policies to ensure that only actual amounts incurred are claimed under Federal programs. Action Taken by USD 315 Only actual salary and actual fixed costs expenditures will be claimed under Federal programs from this date forward . Any estimates will be used for budgeting purposes only. All expenditures entered by the bookkeeper will be reviewed by the business manager for accuracy in a timely manner.

View Audit 21927

Finding 22536 (2022-001)

Significant Deficiency 2022

Interstate Commission on the Potomac River Basin

MD

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

Reference Number: 2022-001 Prior Year Finding: No Federal Agency: U.S. Environmental Protection Agency Federal Program: Water Pollution Control Assistance Listing Number: 66.419 Award Number and Year: I-98339417 (10/1/2021 ? 9/30/2022) Compliance Requirement: Allowable Cost/Cost Principles ? Time an...

Reference Number: 2022-001 Prior Year Finding: No Federal Agency: U.S. Environmental Protection Agency Federal Program: Water Pollution Control Assistance Listing Number: 66.419 Award Number and Year: I-98339417 (10/1/2021 ? 9/30/2022) Compliance Requirement: Allowable Cost/Cost Principles ? Time and Effort Reporting Type of Finding: Significant Deficiency in Internal Control Over Compliance, Noncompliance Recommendation: The Commission should reevaluate its current process and update internal controls related to time and effort reporting. The Commission should not seek federal reimbursement unless it can substantiate that the time and effort was dedicated to the federal program. Explanation of disagreement with audit finding: There is no disagreement with the audit finding that $582 was improperly charged to EPA 106 Account #802 on one timesheet and not caught because of a change in personnel. ICPRB notes that EPA 106 Account #802 was not overcharged because ICPRB spent $80,000 more on this project than was charged to the federal government. Action taken in response to finding: Hiring of Office Manager to review the formulas used in timesheet entries [Completed February 2023]; Blocking of employees from adding accounts directly into their monthly timesheets without first including the account into the YTD portion of the timesheet software [Underway]. Name(s) of the contact person(s) responsible for corrective action: Michael Nardolilli, Executive Director Planned completion date for corrective action plan: March 2023 If the U.S. Environmental Protection Agency has questions regarding this plan, please call Michael Nardolilli, Executive Director at 301-274-8105.

View Audit 19157 Questioned Costs: $1

Finding 22516 (2022-002)

Significant Deficiency 2022

Housing Authority of the Town of Windsor Locks

CT

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

Windsor Locks Housing Authority 120 Southwest Ave Windsor Locks, CT 06096 Phone (860) 627-1455 Fax (860) 292-5994 Email: wlha@wlocks.com CORRECTIVE ACTION PLAN 2022-002 ? Segregation of Duties, CFDA #14.871 Compliance Requirement: Activities Allowed or Unallowed Type of Finding: Noncompliance, Signi...

Windsor Locks Housing Authority 120 Southwest Ave Windsor Locks, CT 06096 Phone (860) 627-1455 Fax (860) 292-5994 Email: wlha@wlocks.com CORRECTIVE ACTION PLAN 2022-002 ? Segregation of Duties, CFDA #14.871 Compliance Requirement: Activities Allowed or Unallowed Type of Finding: Noncompliance, Significant Deficiency Auditee?s Response and Planned Corrective Action The former Executive Director resigned February 2, 2022 after which an Interim Executive Director was hired along with an Independent Fee Accountant. Use of an appropriate procurement policy, outsourcing most accountant functions to keep them separate from the [Interim] Executive Director?s responsibilities and increased involvement/oversight by the board, including check signing and review of bills has improved segregation of duties and oversight. Collectively these efforts have improved controls to prevent and detect unallowable expenditures. Planned Implementation Date of Corrective Action: Immediately Person Responsible for Corrective Action: Windsor Locks Management Company and Board Members while working with the Fee Accountant and at first the Interim Executive Director followed by DeMarco Management Corporation after their hire on 2/1/23.

View Audit 24959

Corrective Action Plans

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