Corrective Action Plans

Finding 29366 (2022-005)

Significant Deficiency 2022

Detroit Employment Solutions Corporation

MI

Subrecipient Monitoring Allowable Costs / Cost Principles Significant Deficiency § 200.430

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

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

View Audit 24868

Finding 29362 (2022-004)

Material Weakness 2022

Hot Springs County School District #1

WY

Allowable Costs / Cost Principles § 200.303

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

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

View Audit 24793

Finding 29278 (2022-001)

Material Weakness 2022

Montesano School District No. 66

WA

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

Montesano School District No. 66 September 1, 2021 through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost P...

Montesano School District No. 66 September 1, 2021 through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Sheila Baker 502 E Spruce Avenue, Montesano, WA 98563 (360)249-3942 Corrective action the auditee plans to take in response to the finding: The Superintendent and/or the Business Manager will review all contractor/subcontractor contracts to verify the prevailing wage rate clause is included in federally funded contracts over $2,000. Anticipated date to complete the corrective action: April 25, 2023

View Audit 29484

Finding 29210 (2022-002)

Material Weakness 2022

Community Action Council of Lewis Mason & Thurston Counties

WA

Questioned Costs Allowable Costs / Cost Principles

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

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

View Audit 30537 Questioned Costs: $1

Finding 29195 (2022-002)

Material Weakness 2022

Carroll Consolidated School Corporation

IN

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

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

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

View Audit 25373

Finding 29190 (2022-001)

None 2022

Cal-Pep

CA

Allowable Costs / Cost Principles Reporting Significant Deficiency

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

View Audit 24312

Finding 29185 (2022-001)

Significant Deficiency 2022

Bluffton-Harrison Metropolitan School District

IN

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

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

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

View Audit 25372

Finding 29184 (2022-001)

Significant Deficiency 2022

Carolina Ballet, Inc.

NC

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

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

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

View Audit 25321

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

Corrective Action Plans

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