Corrective Action Plans

Finding 21584 (2022-001)

None 2022

Gethsemane Manor Housing Development Fund Co., Inc.

NY

Allowable Costs / Cost Principles HUD Housing Programs

Condition: The audited financial statements, reports and supplemental information for the year ended December 31, 2021 were not submitted to the REAC within 90 days of the Corporation?s fiscal year end, and was not submitted to the Federal Audit Clearinghouse within nine months of the fiscal year e...

Condition: The audited financial statements, reports and supplemental information for the year ended December 31, 2021 were not submitted to the REAC within 90 days of the Corporation?s fiscal year end, and was not submitted to the Federal Audit Clearinghouse within nine months of the fiscal year end. Recommendation: Gethsemane Manor Apartments should implement controls to ensure necessary information is available for timely completion of the audit and submission of the audited financial statements to the REAC and the Federal Audit Clearinghouse within the required timeframe. Action Taken: Management of Gethsemane Manor Apartments will make every effort going forward to ensure timely submission to the REAC and Federal Audit Clearinghouse within the required timeframe.

View Audit 18689

Finding 21554 (2022-001)

Significant Deficiency 2022

Trilogy, Inc.

IL

Allowable Costs / Cost Principles

CORRECTIVE ACTION PLAN YEAR ENDED: JUNE 30, 2022 U.S. Department of Treasury Trilogy, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and questioned costs are d...

CORRECTIVE ACTION PLAN YEAR ENDED: JUNE 30, 2022 U.S. Department of Treasury Trilogy, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Treasury 2022-001 Allowable Costs (Allocation of payroll costs) ? Assistance Listing Number 21.027 Recommendation: Management should develop a process whereby payroll costs allocated to federal grants are supported by a system of internal controls which provides reasonable assurance that the charges are accurate, allowable and properly allocated, reasonably reflect the total activity for which the employee is compensated and support the distribution of the employee?s wages among specific activities or cost objectives if the employee works on more than one federal award. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Trilogy has an internal control process in place regarding the review of eligible grant related expenditures. This process has been led by the Grants Compliance Team (GCT), since FY2018. The GCT is the key control mechanism through which allowable salaries and wage expenses are identified. Staff enter hours into ADP with their immediate supervisor signing off on entries and ensuring that salaries/ wages are being distributed to correct cost centers that reflect their actual worked hours and effort reporting. All salary allocations are approved by higher level program staff, HR and Finance staff. As a regular part of the grant revenue analysis for the monthly financial close, the GCT communicates with programs to verify the accuracy and reasonableness of labor allocations that directly impact our grant reimbursable expenses. Trilogy does acknowledge that a further verification of this process can be added through the following points: 1. Have budget owners (ie. Program Managers and/or Clinical Directors) certify through electronic signature the accuracy and reasonableness of labor allocations, monthly as a requirement of the grant invoicing process. 2. Monthly reassessment by GCT of internal transfers, exits and new recruits to each grant program to ensure allocations are reasonable for labor cost and efforts to support each program. While this is part of the current process, this process can, once again, be bolstered through electronic certifications/ signatures. 3. GCT will reassess each program?s allocations as we enter the budget season for grant renewals with our funding sources. While this is part of the current process, this process can, once again, be bolstered through electronic certifications/ signatures. Name(s) of the contact person(s) responsible for corrective action: Rich Adelman, Chief Financial Officer, Katrina Wright, Chief Human Resources Officer, Kyu Yup Kim, Grants Compliance Manager Planned completion date for corrective action plan: Trilogy will implement these action plans by the onset of FY2023 Q4 (April 1, 2023) If there are any questions regarding this plan, please call Rich Adelman, CFO at (773) 382-4002.

View Audit 18651

Finding 21521 (2022-006)

Significant Deficiency 2022

Iroquois County, Illinois

IL

Questioned Costs Allowable Costs / Cost Principles § 200.430

2022-006 Epidemiology and Laboratory Capacity for Infectious Diseases and Support of Immunization Initiative-Focusing on Childhood Vaccination Programs ? Assistance Listing No. 93.323 and 93.268 ? Allowable Costs Recommendation: We recommend the County review time and effort records to ensure overti...

2022-006 Epidemiology and Laboratory Capacity for Infectious Diseases and Support of Immunization Initiative-Focusing on Childhood Vaccination Programs ? Assistance Listing No. 93.323 and 93.268 ? Allowable Costs Recommendation: We recommend the County review time and effort records to ensure overtime is not charged to Federal grants on days in which vacation and sick time is used. More detailed reporting of the days in which the vacation and sick days are used and the overtime days would assist with this process. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The public health department is in the process of training new employees that are responsible for payroll and grant allocations. The Finance Manager has begun conversations with the new employee and the public health administrator on documentation and review. It was discussed that no benefit time such as vacation or sick be charged to a grant. If there are allowances within a grant for benefit time to be charged, there must be proper documentation and detailed approval by the public health board. This will be implemented immediately. Name of the contact persons responsible for corrective action: Jill Johnson, Finance Manager, and Department Heads and Elected Officials Planned completion date for corrective action plan: Immediate implementation

View Audit 26346 Questioned Costs: $1

Finding 21449 (2022-002)

Significant Deficiency 2022

Kewaunee County, Wisconsin

WI

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Cash Management

Uniform Grant Guidance Implementation Kewaunee County agrees with the finding. An assessment of all grants, requirements, and related policy and procedures is in progress and will continue to: ? Evaluate existing policy and procedures for needed revisions ? Document revisions to policy and procedure...

Uniform Grant Guidance Implementation Kewaunee County agrees with the finding. An assessment of all grants, requirements, and related policy and procedures is in progress and will continue to: ? Evaluate existing policy and procedures for needed revisions ? Document revisions to policy and procedures as necessary ? Communicate any new policies to employees responsible for awards ? Identify awards covered by the Uniform Guidance ? Set and document a schedule for periodic review and revision Policy and procedures, as well as related documentation, are being revised as necessary to ensure compliance with the Uniform Guidance. Progress continues into 2021. The Finance Director will continue to coordinate and provide assistance and guidance to departments receiving grants subject to the Uniform Guidance.

View Audit 28673

Finding 21446 (2022-003)

Significant Deficiency 2022

East Ramapo Central School District

NY

Allowable Costs / Cost Principles Significant Deficiency

FINDING # 2022-003 (REPEAT FINDING OF 2021-003) U.S. Department of Education ? Passed-through the NYS Education Department Special Education Grants to States (IDEA, Part B); CFDA No. 84.027; Project #0032-22-0778; Grant Period ? Fiscal Year Ended June 30, 2022 Special Education Preschool Grants (ID...

FINDING # 2022-003 (REPEAT FINDING OF 2021-003) U.S. Department of Education ? Passed-through the NYS Education Department Special Education Grants to States (IDEA, Part B); CFDA No. 84.027; Project #0032-22-0778; Grant Period ? Fiscal Year Ended June 30, 2022 Special Education Preschool Grants (IDEA Preschool); CFDA No. 84.173; Project #0033-22-0778; Grant Period ? Fiscal Year Ended June 30, 2022 Significant Deficiency Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Criteria: According to Uniform Guidance Section 200.430 Compensation - Personal Services, charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must comply with the established written accounting policies and practices of the District, and support the distribution of salaries and wages among specific activities or cost objectives while reasonably reflecting the total activity for which the employee is compensated. Condition: Although the District ultimately obtained Payroll Certification Forms from the employees funded through these federal funds, they did not comply with their written procedures regarding the timeliness of obtaining signed Payroll Certification Forms from employees whose salaries were funded through federal funds. Cause: The District did not take timely action to obtain Payroll Certification Forms from employees whose salaries were funded through federal funds. Effect: The salaries for employees who worked on the grant were not properly supported to be in compliance with the District?s written procedures and the Uniform Guidance. Questioned Costs: None. Recommendation: We recommend the District comply with their written policies and procedures to be in compliance with the Uniform Guidance. District?s Response: The District?s response is included in their corrective plan. FINDING #2021-003 According to Uniform Guidance Section 200.430 Compensation ? Personal Services, charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must comply with the established written accounting policies and practices of the District, and support the distribution of salaries and wages among specific activities or cost objectives while reasonably reflecting the total activity for which the employee is compensated. The District did not obtain Payroll Certification Forms from the employees funded through these federal funds and thus, they did not comply with their written procedures regarding obtaining signed Payroll Certification Forms from employees whose salaries were funded through federal funds. We recommended the District comply with their written policies and procedures to be in compliance with the Uniform Guidance. STATUS: Not Implemented DISTRICT?S RESPONSE East Ramapo Central School District Office of Funded Programs (OFP) has reviewed and revised their standards for the documentation of Personnel Expenses to ensure payroll certification forms are prepared in a timely and accurate manner. These procedures adhere to the Uniform Guidance Section 200.430. The OFP Accountant, Renee Vaughan, will establish an internal database to record all employees whose salaries are fully or partially supported with Federal funds. Initial records will be based on Budget estimates derived during the FS-10 process. Upon Approval of a Federal Grant, the OFP Accountant will generate from the internal database, (1) a report with a list of employees whose salaries are fully or partially supported with Federal funds and (2) Personnel Activity Report (PAR) forms for each employee. The OFP Accountant will also produce an informational sheet to accompany the PAR forms. This informational sheet will include a statement about the purpose of the PAR, monthly return-by dates, procedures for changes, etc. The same action will be taken when an employee starts or changes position within the Grant period. The OFP Assistant, Donna Tanner, will distribute these materials to the appropriate employees at the beginning of the grant year. When responses are received, the OFP Assistant will review the form for completion. Completed forms will be marked as such on the report list and returned to the OFP Accountant. Incomplete forms will be returned to the employee for completion. The OFP Assistant will continually follow-up with employees regarding forms not returned by the return-by dates established in the information sheet. Non-responsive PAR requests will be brought to the attention of the Superintendent and the Office of Personnel. The OFP will keep physical and or digital record of each signed PAR. The OFP Accountant will track the completion of forms in the internal database, as well as record any changes in the internal database. Any changes to allocations will prompt the creation and distribution of a new PAR form. At the end of each quarter, OFP Accountant will provide a detailed PAR report to the OFP Executive Director, Dr. Daniel Shanahan. This procedure was initiated in November 2022 and continues to be in effect presently.

View Audit 26314

Finding 21358 (2022-001)

None 2022

Port Angeles School District No. 121

WA

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

Finding ref number: 2022-001 Finding caption: The District overcharged indirect costs and fringe benefits to the Education Stabilization Fund Program. Name, address, and telephone of District contact person: Kira Acker 905 West 9th Street Port Angeles WA 98363 360-565-3755 Corrective action the a...

Finding ref number: 2022-001 Finding caption: The District overcharged indirect costs and fringe benefits to the Education Stabilization Fund Program. Name, address, and telephone of District contact person: Kira Acker 905 West 9th Street Port Angeles WA 98363 360-565-3755 Corrective action the auditee plans to take in response to the finding: The district has removed all 2022-2023 payroll expenses associated with fringe benefits charged against ESSER III. In addition, the unrestricted indirect percentage rate of 13.17% will be charged against the remaining ESSER III reimbursements. Anticipated date to complete the corrective action: 6/1/2023

View Audit 18481 Questioned Costs: $1

Finding 21354 (2022-001)

Material Weakness 2022

Alton School District

NH

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

The district has hired an additional person to help with grant reporting. Part of the job is to keep track of the grant funded employees making sure we are receiving either timecards, PARS, or Semi-certifications for the employee's time worked in the grant. Name of Contact Person and Completion Date...

The district has hired an additional person to help with grant reporting. Part of the job is to keep track of the grant funded employees making sure we are receiving either timecards, PARS, or Semi-certifications for the employee's time worked in the grant. Name of Contact Person and Completion Date: Name 1: Heidi Duford Anticipated Completion Date - 6/30/2024

View Audit 18760 Questioned Costs: $1

Finding 21349 (2022-001)

Material Weakness 2022

Germantown Csd

NY

Allowable Costs / Cost Principles Cash Management Material Weakness

Finding 2022-001 ? Allowable Costs/Cost Principles The District concurs with the finding 2022-001. Corrective Action: The District understands the importance of compliance with all federal grants and will make the appropriate steps to ensure compliance. Moving forward, the District will develop a mo...

Finding 2022-001 ? Allowable Costs/Cost Principles The District concurs with the finding 2022-001. Corrective Action: The District understands the importance of compliance with all federal grants and will make the appropriate steps to ensure compliance. Moving forward, the District will develop a monthly sign off for all teachers to complete if any of their salary is being covered under any Federal grant. This documentation will be housed will all grants applications and resources for annual review. Contact Person: Ryan Smith, School Business Administrator 518-537-6281 rsmith@germantowncsd.org

View Audit 18048

Finding 21335 (2022-004)

None 2022

Jackson Housing Commission

MI

Special Tests & Provisions Procurement, Suspension & Debarment Allowable Costs / Cost Principles

Finding 2022-004 ? Lack of Data Available to Audit the Federal Allowable Activities, Allowable Costs, Cash Management, Procurement or Special Tests and Provisions Compliance Requirements (Other Matter) Capital Fund Program ? Assistance Listing No. 14.872; Grant period ? fiscal year ended March 31, 2...

Finding 2022-004 ? Lack of Data Available to Audit the Federal Allowable Activities, Allowable Costs, Cash Management, Procurement or Special Tests and Provisions Compliance Requirements (Other Matter) Capital Fund Program ? Assistance Listing No. 14.872; Grant period ? fiscal year ended March 31, 2022 Corrective Action The Commission will maintain, and make available for audit, data applicable to the Capital Fund Program Allowable Activities, Allowable Costs, Cash Management, Procurement and Special Tests and Provisions compliance requirements. Laurie Ingram, Executive Director, has assumed the responsibility of maintaining and making available for audit, data applicable to the Capital Fund Program Allowable Activities, Allowable Costs, Cash Management, Procurement and Special Tests and Provisions compliance requirements and expects the deficiencies which led to this Finding to be resolved by February 28, 2023.

View Audit 17792

Finding 21334 (2022-003)

Material Weakness 2022

Jackson Housing Commission

MI

HUD Housing Programs Special Tests & Provisions Allowable Costs / Cost Principles

Finding 2022-003 ? Lack of Data Available to Audit the Federal Compliance Requirements Applicable to the Section 8 Housing Choice Program (Material Weakness, Potential Material Noncompliance) Section 8 Housing Choice Voucher Program ? Assistance Listing No. 14.871; Grant period ? fiscal year ended M...

Finding 2022-003 ? Lack of Data Available to Audit the Federal Compliance Requirements Applicable to the Section 8 Housing Choice Program (Material Weakness, Potential Material Noncompliance) Section 8 Housing Choice Voucher Program ? Assistance Listing No. 14.871; Grant period ? fiscal year ended March 31, 2022 Corrective Action The Commission will maintain, and make available for audit, data applicable to the Section 8 Housing Choice Voucher Program compliance requirements. Laurie Ingram, Executive Director, has assumed the responsibility of maintaining and making available for audit, data applicable to the Section 8 Housing Choice Voucher Program compliance requirements and expects the deficiencies which led to this Finding to be resolved by February 28, 2023.

View Audit 17792

Finding 21333 (2022-002)

Material Weakness 2022

Jackson Housing Commission

MI

Special Tests & Provisions Procurement, Suspension & Debarment Allowable Costs / Cost Principles

Finding 2022-002 ? Lack of Data Available to Audit the Federal Compliance Requirements Applicable to the Public Housing Program (Material Weakness, Potential Material Noncompliance) Public Housing Program ? Assistance Listing No. 14.850a; Grant period ? fiscal year ended March 31, 2022 ...

Finding 2022-002 ? Lack of Data Available to Audit the Federal Compliance Requirements Applicable to the Public Housing Program (Material Weakness, Potential Material Noncompliance) Public Housing Program ? Assistance Listing No. 14.850a; Grant period ? fiscal year ended March 31, 2022 Corrective action The Commission will maintain, and make available for audit, data applicable to the Public Housing Program compliance requirements. Laurie Ingram, Executive Director, has assumed the responsibility of maintaining and making available for audit, data applicable to the Public Housing Program compliance requirements and expects the deficiencies which led to this Finding to be resolved by February 28, 2023.

View Audit 17792

Finding 21332 (2022-015)

None 2022

Lafayette Prish School Board

LA

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

2022-015 Recommendation: The School Board did not adhere to its policies and procedures regarding purchasing documentation. Supporting documentation relating to receipt of goods was not present for some disbursements. The School Board should adhere to their policies and procedures and ensure that...

2022-015 Recommendation: The School Board did not adhere to its policies and procedures regarding purchasing documentation. Supporting documentation relating to receipt of goods was not present for some disbursements. The School Board should adhere to their policies and procedures and ensure that all required documentation is maintained. Corrective Action Plan: To ensure that receipt of goods is properly documented prior to invoice payment, the following process will be implemented effective immediately: (1) As of 7/1/2022, inventory received by each school site will be verified for documentation of receipt (signature) by CNS Office Coordinator/ Accounts Payable, (2) Inventory received without documentation of receipt will be verified with computer entry of inventory received by Area Supervisor assigned to that school; receiving date, quantity received, and price will be verified and signature will be obtained, (3) Documentation of receipt for inventory received that has not been processed for payment will be reviewed by Area Supervisor prior to submission to CNS Office Coordinator for payment, (4) School Site Cafeteria Managers and Technicians have received notification of and training on this requirement, (5) Area Supervisors will review all inventory receipts when conducting routine monitoring, and (6) The CNS Office Coordinator will be the final check to ensure that receipt of goods is properly documented.

View Audit 26549 Questioned Costs: $1

Finding 21330 (2022-009)

Material Weakness 2022

Lafayette Prish School Board

LA

Subrecipient Monitoring Allowable Costs / Cost Principles Equipment & Real Property Management

2022-009 Recommendation: The School Board did not adhere to its policies and procedures regarding purchasing documentation. Supporting documentation relating to receipt of goods was not present for some disbursements. The School Board should adhere to their policies and procedures and ensure that...

2022-009 Recommendation: The School Board did not adhere to its policies and procedures regarding purchasing documentation. Supporting documentation relating to receipt of goods was not present for some disbursements. The School Board should adhere to their policies and procedures and ensure that all required documentation is maintained. Corrective Action Plan: To ensure that receipt of goods is properly documented prior to invoice payment, the following process will be implemented effective immediately: (1) As of 7/1/2022, inventory received by each school site will be verified for documentation of receipt (signature) by CNS Office Coordinator/ Accounts Payable, (2) Inventory received without documentation of receipt will be verified with computer entry of inventory received by Area Supervisor assigned to that school; receiving date, quantity received, and price will be verified and signature will be obtained, (3) Documentation of receipt for inventory received that has not been processed for payment will be reviewed by Area Supervisor prior to submission to CNS Office Coordinator for payment, (4) School Site Cafeteria Managers and Technicians have received notification of and training on this requirement, (5) Area Supervisors will review all inventory receipts when conducting routine monitoring, and (6) The CNS Office Coordinator will be the final check to ensure that receipt of goods is properly documented.

View Audit 26549

Finding 21324 (2022-001)

Significant Deficiency 2022

Destination Marketing Corporation for Otsego County

NY

Matching / Level of Effort / Earmarking Subrecipient Monitoring Allowable Costs / Cost Principles

Management Response: We concur with the recommendation and going forward when the Corporation receives federal funding there will be policies in place to appropriately earmark and track federal expenditures.

View Audit 27132

Finding 21322 (2022-003)

Significant Deficiency 2022

Colorado West, INC and Affiliates

CO

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

FISCAL YEAR OF FINDING: June 30, 2022 AUDITOR FINDING: 2022-003 FINDING: Reporting and Activities Allowed or Unallowed, Allowable Costs/Cost Principles CFDA No. 93.498 COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution The Organization included direct expenses fro...

FISCAL YEAR OF FINDING: June 30, 2022 AUDITOR FINDING: 2022-003 FINDING: Reporting and Activities Allowed or Unallowed, Allowable Costs/Cost Principles CFDA No. 93.498 COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution The Organization included direct expenses from 2020 and 2021 that had already been included on reporting Period 1. In addition, there was an audit entry recorded for fiscal year 2021 that had not been updated with the Period 3 report calculations. Direct expenses from 2020 and 2021 should not have been included and overstated the direct expenses applied to PRF funding by $170,246. The audit entry not included in the Period 3 revenues, reduced revenue by $110,000 along with a keying difference between general ledger data and the report of approximately $26,000. CLIENT PLANNED ACTION: Amy Cooper, VP of Operations and Aaron Hancey, Interim CFO will establish quality reviewing and approval processes so proper reporting can be done effectively and timely. CLIENT RESPONSIBLE PARTY: John Sheehan, CEO COMPLETION DATE: September 22, 2023

View Audit 26287 Questioned Costs: $1

Finding 21319 (2022-001)

Significant Deficiency 2022

Argentum

VA

Allowable Costs / Cost Principles Significant Deficiency § 200.303

SIGNIFICANT DEFICIENCY ? INTERNAL CONTROL OVER COMPLIANCE U.S. Department of Labor 2022-001 Allowable Costs Recommendation: We recommend that Argentum establish policies and procedures to support a system of internal control that requires the review and approval of employee time spent on a time...

SIGNIFICANT DEFICIENCY ? INTERNAL CONTROL OVER COMPLIANCE U.S. Department of Labor 2022-001 Allowable Costs Recommendation: We recommend that Argentum establish policies and procedures to support a system of internal control that requires the review and approval of employee time spent on a timely basis to ensure charges made to Federal awards for salaries and benefits are accurate, allowable, and properly allocated. Explanation of disagreement with audit finding: There is no disagreement with audit finding. Action taken in response to finding: Argentum experienced high staff turnover in 2021 through midyear 2022 which created challenges in ensuring consistent application of internal controls for employee time review and approvals. Since April 2022, Argentum has implemented corrective actions and a dedicated staff has been ensuring procedures for review and approval of employee time spend on the federal award are followed. Name of the contact person responsible for corrective action: Saara Dillard Grants Manager and Ashante Abubakar Vice President of Workforce Development Planned completion date for corrective action plan: September 30, 2023

View Audit 24347

Finding 21247 (2022-001)

Significant Deficiency 2022

Huron Intermediate School District

MI

Questioned Costs Allowable Costs / Cost Principles § 200.430

Huron Intermediate School District respectfully submits the following corrective action plan for the year ended June 30, 2022 Auditor: Anderson, Tuckey, Bernhardt, & Doran, P.C. 715 E. Frank St. Caro, MI 48723 Audit Period: Year ended June 30, 2022 District Contact Person: Candice Halifax, Di...

Huron Intermediate School District respectfully submits the following corrective action plan for the year ended June 30, 2022 Auditor: Anderson, Tuckey, Bernhardt, & Doran, P.C. 715 E. Frank St. Caro, MI 48723 Audit Period: Year ended June 30, 2022 District Contact Person: Candice Halifax, Director of Finance and Carrie Brabant, Special Education Accountant The finding from the June 30, 2022 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Finding ? Federal Award Programs Audit Finding 2022-001 ? Significant Deficiency in Internal Control over Compliance Recommendation: The District should adhere to documented time and effort reporting procedures and maintain effective internal controls that ensure salaries and wages allocated to federal cost objectives are based on records that accurately reflect the work performed. Action to be taken: The School District will review the time and effort reporting and align it with the staff federal cost objectives on a quarterly basis to ensure the documentation accurately reflects the work performed.

View Audit 19434 Questioned Costs: $1

Finding 21245 (2022-001)

None 2022

Harris County Hospital District

TX

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

Finding Number: 2022-001 Management?s Corrective Action Plan: Management will review procedures regarding receipt accruals for purchase orders to ensure only amounts received are receipted into the system. Responsible Official: Kari McMichael, Vice President - Controller Estimated Completion Date: P...

Finding Number: 2022-001 Management?s Corrective Action Plan: Management will review procedures regarding receipt accruals for purchase orders to ensure only amounts received are receipted into the system. Responsible Official: Kari McMichael, Vice President - Controller Estimated Completion Date: Procedures will be reviewed and processes corrected by February 28, 2023.

View Audit 18927 Questioned Costs: $1

Finding 21222 (2022-003)

Significant Deficiency 2022

Hamilton Community Schools

IN

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

FINDING 2022-003 Subject: Special Education Cluster - Earmarking Audit Finding: Significant Deficiency Condition: The School Corporation is a member of the Northeast Indiana Special Education Cooperative (Cooperative). The School Corporation did not have adequate internal controls in place to e...

FINDING 2022-003 Subject: Special Education Cluster - Earmarking Audit Finding: Significant Deficiency Condition: The School Corporation is a member of the Northeast Indiana Special Education Cooperative (Cooperative). The School Corporation did not have adequate internal controls in place to ensure that the Cooperative complied with the earmarking requirements. Context: 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. The Non-Public Proportionate Share expenditures for 19611-042-PN01 and 20611-042-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 School Corporation?s minimum earmarking requirements for the 19611-042-PN01 and 20611-042-PN01 grant awards were $1,095 and $1,791, respectively. The lack of internal controls and noncompliance were isolated to the 19611-042-PN01 and 20611-042-PN01 grant awards. Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Hamilton Community Schools will work with the Northeast Indiana Special Education Cooperative to ensure proper oversight and internal controls are maintained of awarded monies. Responsible Party and Timeline for Completion: Brittany Taylor, Business Manager Completion Date: 6/30/2023

View Audit 57985

Finding 21209 (2022-003)

Significant Deficiency 2022

Career and Recovery Resources, Inc.

TX

Questioned Costs Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles § 200.302 § 200.303

2022-003 Compliance and Internal Controls over Allowable Costs and Earmarking (Significant Deficiency) Assistance Listing Number 64.033 VA Supportive Services for Veteran Families, A Supportive Services for Veteran Families ? Shallow Subsidy, and COVID ? 19 VA Supportive Services for Veteran Famili...

2022-003 Compliance and Internal Controls over Allowable Costs and Earmarking (Significant Deficiency) Assistance Listing Number 64.033 VA Supportive Services for Veteran Families, A Supportive Services for Veteran Families ? Shallow Subsidy, and COVID ? 19 VA Supportive Services for Veteran Families 2020-2021 and 2021-2022 Funding U.S. Department of Veteran Affairs Recommendation: The Agency should establish and follow an allowable indirect allocation policy based on identifiable measures. The indirect costs charged to the grant can be substantiated by actual costs incurred. Corrective Action: Management will ensure the indirect allocation policy is correct, and actual and allowable costs will substantiate the indirect charge to grants. Responsible Party: Controller and Chief Operating Officer Date Expected to be Corrected: Immediately

View Audit 23531 Questioned Costs: $1

Finding 21197 (2022-002)

Significant Deficiency 2022

Feeding South Dakota

SD

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

Finding 2022-002 Federal Agency Name: Department of Agriculture Passed through State of South Dakota Department of Education Program Name: Emergency Food Assistance Program (TEFAP) CFDA# 10.568,10.569 Finding Summary: Emergency Food Assistance Program (TEFAP) pounds distributed to passthrough ag...

Finding 2022-002 Federal Agency Name: Department of Agriculture Passed through State of South Dakota Department of Education Program Name: Emergency Food Assistance Program (TEFAP) CFDA# 10.568,10.569 Finding Summary: Emergency Food Assistance Program (TEFAP) pounds distributed to passthrough agencies didn't agree to underlying inventory reports. This resulted in monthly draw requests to be misstated. Responsible Individuals: Christy Carr, Chief Financial Officer Corrective Action Plan: Internal controls have been revised to include additional cross referencing of distributions reporting. As well as additional training for employees involved in the process and updated standard operating procedures.

View Audit 23414

Finding 21196 (2022-002)

Significant Deficiency 2022

Maine Maritime Academy

ME

Matching / Level of Effort / Earmarking Subrecipient Monitoring Allowable Costs / Cost Principles

Finding 2022-002: Education Stabilization Fund, COVID-19 ? Higher Education Emergency Relief Fund Institutional Portion ? Earmarking Name of Contact Person: Richard Rosen, Vice President for Financial and Institutional Services Corrective Action Plan: The Academy will review the earmarking requ...

Finding 2022-002: Education Stabilization Fund, COVID-19 ? Higher Education Emergency Relief Fund Institutional Portion ? Earmarking Name of Contact Person: Richard Rosen, Vice President for Financial and Institutional Services Corrective Action Plan: The Academy will review the earmarking requirements, document the Academy?s reasoning for allocation of the funds, and follow-up with the U.S. Department of Education to ensure that the Academy is complying with the applicable provisions of the award. Planned Completion Date: September 2023

View Audit 23362

Finding 21183 (2022-004)

Significant Deficiency 2022

Stokes County, North Carolina

NC

Questioned Costs Eligibility Allowable Costs / Cost Principles

Corrective Action Plan Finding: 2022-004 Contact Person: Stacey Elmes, DSS Director Proposed Completion Date: Immediately and ongoing Training was provided to the Adult Medicaid unit on December 15, 2022 regarding exparte reviews for SSI recipients. Income Maintenance case workers were instructed to...

Corrective Action Plan Finding: 2022-004 Contact Person: Stacey Elmes, DSS Director Proposed Completion Date: Immediately and ongoing Training was provided to the Adult Medicaid unit on December 15, 2022 regarding exparte reviews for SSI recipients. Income Maintenance case workers were instructed to go back in the case after a task is closed and make sure that the benefit history is pending closure and not on hold. The case workers complete a form on each exparte review and turn it into the supervisor at the end of the month to ensure reviews are complete.

View Audit 23195 Questioned Costs: $1

Finding 21155 (2022-004)

None 2022

Anamosa Senior Citizens Housing INC

IA

Allowable Costs / Cost Principles

Compliance Finding: See Finding 2022-004 Recommendation: We recommend the Corporation fill out Form 3560-12 each time distributions are to be made from the reserve funds and validate the forms to match the invoices that were ...

Compliance Finding: See Finding 2022-004 Recommendation: We recommend the Corporation fill out Form 3560-12 each time distributions are to be made from the reserve funds and validate the forms to match the invoices that were paid. We also recommend that the Corporation discuss with the USDA the required minimum amounts in the reserve funds and determine what the annual payments should be for each apartment building. Action Taken: We agree with the auditor and will take under advisement.

View Audit 23052

Finding 21148 (2022-003)

Significant Deficiency 2022

Pierce County

WA

Subrecipient Monitoring Allowable Costs / Cost Principles

Finding ref number: 2022-003 Finding caption: The County did not have adequate internal controls for ensuring compliance with federal subrecipient monitoring requirements. Name, address, and telephone of Pierce County?s contact person: Thomas Taylor 950 Fawcett Ave., Suite 100 Tacoma, WA 98402 253-7...

Finding ref number: 2022-003 Finding caption: The County did not have adequate internal controls for ensuring compliance with federal subrecipient monitoring requirements. Name, address, and telephone of Pierce County?s contact person: Thomas Taylor 950 Fawcett Ave., Suite 100 Tacoma, WA 98402 253-798-7577 Corrective action the auditee plans to take in response to the finding: Pierce County has taken steps to improve contracting oversight procedures for 2023 so that contracts with subrecipients will contain the required elements. Anticipated date to complete the corrective action: September 1, 2023

View Audit 21681

Corrective Action Plans

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