Corrective Action Plans

Finding 13070 (2022-011)

Significant Deficiency 2022

CO

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.303

2022-011 Finding: Reporting - ALN 21.023 ? Emergency Rental Assistance Program / Department of the Treasury / Award Number: ERAE0436, ERAE0437/Award Year: 2021 Status: Corrective action in progress Corrective Action: The City agrees with the finding and has established a reporting checklist. The che...

2022-011 Finding: Reporting - ALN 21.023 ? Emergency Rental Assistance Program / Department of the Treasury / Award Number: ERAE0436, ERAE0437/Award Year: 2021 Status: Corrective action in progress Corrective Action: The City agrees with the finding and has established a reporting checklist. The checklist includes saving supporting documentation for all numbers submitted on reports, a final supervisor review of supporting documentation and report numbers, and an email approval with evidence of the review of documentation supporting the numbers being submitted in reports. Likewise, the Grant Administrator Policies & Procedures outlines the internal controls outlined in 2 CFR Section 200.303 that supports a continuous built-in component of operations and a system of fiscal reviews. Grant Administrator Policies & Procedures, Reporting Purpose Statement: Grants awarded to HOST may require that progress, programmatic and financial reports be submitted to the grantor. Accurate and timely reporting is critical to maintaining a good relationship with the grantor. Late or inaccurate reports may negatively impact current or future funding. Grant Reporting Policy: ** HOST will prepare timely and accurate financial or programmatic reports as required by grantor. ** The Financial Services Unit shall submit all financial reports, grant budget adjustments, and reimbursement requests to the grantor. ** All copies of submitted reports will be maintained in a master file. ** For internal control purposes, all reports shall be prepared by the appropriate staff, then submitted for approval after review from a manager or supervisor for content, accuracy, and revise as appropriate. ** Copies of all financial status and final reports prepared for submission to the grantor shall be provided, along with the associated grant name and year to the Office of Grant Administration at the time of submission to the grantor. Person(s) Responsible for Implementing: HOST - Housing Stability and Homelessness Resolution Division Directors Implementation Date: August 31, 2023

View Audit 17407

Finding 13053 (2022-015)

Significant Deficiency 2022

City and County of Denver

CO

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

2022-015 Finding: Activities Allowed or Unallowed, Allowable Costs - ALN 93.778 ? Medicaid Cluster / ALN 93.659 ? Adoption Assistance Program / ALN 93.563 ? Child Support Enforcement / ALN 93.090 ? Guardianship Assistance (Non-Major) / ALN 93.658 ? Foster Care Title IV-E / ALN 10.551/10.561 ? Supple...

2022-015 Finding: Activities Allowed or Unallowed, Allowable Costs - ALN 93.778 ? Medicaid Cluster / ALN 93.659 ? Adoption Assistance Program / ALN 93.563 ? Child Support Enforcement / ALN 93.090 ? Guardianship Assistance (Non-Major) / ALN 93.658 ? Foster Care Title IV-E / ALN 10.551/10.561 ? Supplemental Nutrition Assistance Program (SNAP Cluster) / Department of Health and Human Services and Department of Agriculture / Award Number: N/A / Award Year: 2022 Status: Corrective action in progress Corrective Action: The City agrees with the finding. After a lot of back and forth and research we have determined that the City?s Central Services Cost Allocation Plan should be submitted to the FAA. This was submitted to the Airport for submission to the FAA on June 16, 2023. We have been unable to obtain acknowledgement of receipt. The FY22 City?s Central Services Cost Allocation Plan was submitted to the FAA on September 1, 2023. Person(s) Responsible for Implementing: Jessica Chandler, Rachel Bardin - Department of Finance Implementation Date: September 2023

View Audit 17407

Finding 13052 (2022-010)

Significant Deficiency 2022

City and County of Denver

CO

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

2022-010 Finding: Activities Allowed and Unallowed, Allowable Costs - / ALN 93.778 ? Medicaid Cluster, ALN 93.659 ? Adoption Assistance Program, ALN 93.563 ? Child Support Enforcement, ALN 93.558 ? Temporary Assistance for Needy Families, ALN 93.658 ? Foster Care Title IV-E, ALN 93.667 ? Social Serv...

2022-010 Finding: Activities Allowed and Unallowed, Allowable Costs - / ALN 93.778 ? Medicaid Cluster, ALN 93.659 ? Adoption Assistance Program, ALN 93.563 ? Child Support Enforcement, ALN 93.558 ? Temporary Assistance for Needy Families, ALN 93.658 ? Foster Care Title IV-E, ALN 93.667 ? Social Services Block Grant, ALN 10.551/10.561 ? Supplemental Nutrition Assistance Program (SNAP) Cluster / Department of Health and Human Services and Department of Agriculture / Award Number: N/A / Award Year: 2022 Status: Corrective action in progress Corrective Action: The City agrees with the finding. The City and County of Denver is in the process of switching from Kronos to Workday to track employee time and attendance. As part of this change, DHS will provide updated guidance to department employees who split their time between programs and those employees? supervisors, including reminding them of the requirement that timecards be approved by supervisors each pay period. DHS will conduct internal audits to verify compliance with this requirement. Person(s) Responsible for Implementing: DHS ? Robert Baker Implementation Date: October 31, 2023

View Audit 17407

Finding 13045 (2022-006)

Material Weakness 2022

City and County of Denver

CO

Subrecipient Monitoring Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303

2022-006 Finding: Special Tests and Provisions ? Obligation, Expenditure and Payment Requirements - ALN 14.231 ? Emergency Solutions Grant Program / Department of Housing and Urban Development / Award Number: E-21-MC-08-0005, E-20-MC-08-0005/E-20-MW-08-0005 / Award Years: 2020, 2021 Status: Correcti...

2022-006 Finding: Special Tests and Provisions ? Obligation, Expenditure and Payment Requirements - ALN 14.231 ? Emergency Solutions Grant Program / Department of Housing and Urban Development / Award Number: E-21-MC-08-0005, E-20-MC-08-0005/E-20-MW-08-0005 / Award Years: 2020, 2021 Status: Corrective action in progress Corrective Action: The City agrees with the finding. HOST makes every effort to comply with not only federal requirements but also City Charter requirements for timely payment. Occasionally there are exceptional circumstances where there is a need to update the City financial system Workday, for budget modifications or the like that could result in a delay of payment. In an effort to determine these items ahead of time we?ve updated our internal policies to require finance budget review prior to contract execution. Likewise, HOST is engaged in an application upgrade with Salesforce which is in the final User Acceptance Testing (UAT) phase to incorporate changes that now include status tracking for vendor invoice submissions and reimbursement payments. This will support a more comprehensive and accurate accounting of any legitimate postponed payments due to waiting on more required information from vendors, budget modifications, contract amendments, etc. Person(s) Responsible for Implementing: HOST Operations Division Directors Implementation Date: Q1-2024

View Audit 17407

Finding 13044 (2022-005)

Material Weakness 2022

City and County of Denver

CO

Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

2022-005 Finding: Special Tests and Provisions ? Obligation, Expenditure and Payment Requirements - ALN 14.231 ? Emergency Solutions Grant Program / Department of Housing and Urban Development / Award Number: E-21-MC-08-0005 / Award Year: 2021 Status: Corrective action in progress Corrective Action:...

2022-005 Finding: Special Tests and Provisions ? Obligation, Expenditure and Payment Requirements - ALN 14.231 ? Emergency Solutions Grant Program / Department of Housing and Urban Development / Award Number: E-21-MC-08-0005 / Award Year: 2021 Status: Corrective action in progress Corrective Action: The City agrees with the finding. However, based on when the finding was identified, there was insufficient time to address the finding prior to December 31, 2022. To remediate prior finding 2021-010, HOST updated the agency?s Grant Administrator Policies & Procedures, and our Contract & Performance Management Policies that now include language to ensure obligation of funding within the required deadlines. These policies were modified complete in June 2022 and July 2023. HOST?s current Notice of Funding Availability (NOFA) cycle for ESG funding will apply to subrecipient programs awarded beginning 01/01/2024, with anticipated contract executions in Q4 2023. Copies of both policies were provided to BDO on August 16, 2023, in response to the finding. This matter has been remediated, however, per the assessment this issue is a carryover into 2022 sub-awards based on the contract timeframes. Person(s) Responsible for Implementing: HOST Operations Division Directors Implementation Date: July 2023

View Audit 17407

Finding 13009 (2022-002)

Significant Deficiency 2022

Pacific States Marine Fisheries Commission

OR

Subrecipient Monitoring Allowable Costs / Cost Principles Significant Deficiency § 200.332

Bonneville Power Administration: Columbia Survival Study (CSS), Streamnet, and Smolt Monitoring by Non-Federal Entities Programs ? Assistance Listing No. 81.999 Recommendation: CLA recommends the Commission follow its internal controls and procedures over subrecipient monitoring to ensure subrecipie...

Bonneville Power Administration: Columbia Survival Study (CSS), Streamnet, and Smolt Monitoring by Non-Federal Entities Programs ? Assistance Listing No. 81.999 Recommendation: CLA recommends the Commission follow its internal controls and procedures over subrecipient monitoring to ensure subrecipient audits are received, reviewed, and followed up on and that documentation of those procedures is maintained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Commission will conduct a comprehensive update on subrecipient surveys for fiscal year 2023. In addition, folders and documentation for the annual review of subrecipients? financial statements will be made available for the auditors in the upcoming fiscal year 2023 audit. Name(s) of the contact person(s) responsible for corrective action: Pam Kahut Planned completion date for corrective action plan: June 30, 2023

View Audit 16193

Finding 13001 (2022-006)

Material Weakness 2022

County of Allegheny, Pennsylvania

PA

Allowable Costs / Cost Principles

B. Corrective Action Plan: ACED will implement a policy where all cross charges are identi?ed and all journal entries are made prior to the end of the ?rst month of the next quarter. The Assistant Director of Operations will oversee this activity with the assistance of Human Resources and Fiscal sta...

B. Corrective Action Plan: ACED will implement a policy where all cross charges are identi?ed and all journal entries are made prior to the end of the ?rst month of the next quarter. The Assistant Director of Operations will oversee this activity with the assistance of Human Resources and Fiscal staff.

View Audit 17689

Finding 13000 (2022-005)

Material Weakness 2022

County of Allegheny, Pennsylvania

PA

Allowable Costs / Cost Principles Eligibility

C. Corrective Action Plan: ACED will use JDE?s actual fringe bene?t rates rather than the blended rate provided to the Department by the County?s Budget Of?ce each year. On August 22, 2023, ACED reached out to the Controller?s Of?ce Senior Analyst and the Assistant Manager of the J DE Service Center...

C. Corrective Action Plan: ACED will use JDE?s actual fringe bene?t rates rather than the blended rate provided to the Department by the County?s Budget Of?ce each year. On August 22, 2023, ACED reached out to the Controller?s Of?ce Senior Analyst and the Assistant Manager of the J DE Service Center to request a ReportsNow report to help with this task. The report will provide ACED with JDE grand totals for a job for a given period as well as employee details from payroll to help the Department report more accurately on actuals for correct cross-charges.

View Audit 17689

Finding 12982 (2022-005)

None 2022

Calumet City School District 155

IL

Questioned Costs Allowable Costs / Cost Principles Cash Management

Condition: The District did not submit their final expenditure report accurately based on the approved budgetary expenditures per function code. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of...

Condition: The District did not submit their final expenditure report accurately based on the approved budgetary expenditures per function code. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: 6/30/2023. Name of Contact Person: Joe Zotto, Superintendent. Management Response: The District will verify all expenditures claimed support the respective accounts on the general ledger.

View Audit 17649 Questioned Costs: $1

Finding 12895 (2022-002)

Material Weakness 2022

City of East Chicago

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.1 § 200.303

FINDING 2022-002 Contact Person Responsible for Corrective Action: Valeriano F. Gomez / City Controller Contact Phone Number: 219-391-8300 Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: Additional Internal controls to address Finding 2022-002: A.- 1....

FINDING 2022-002 Contact Person Responsible for Corrective Action: Valeriano F. Gomez / City Controller Contact Phone Number: 219-391-8300 Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: Additional Internal controls to address Finding 2022-002: A.- 1. East Chicago SLFRF reporting personnel, will be expanded to include a review of Quarterly Project and Expenditure Reports by a city senior accountant. 2. All personnel will jointly review Quarterly Project & Expenditure Report when completed, before proceeding to submission in portal. 3. Review by city personnel of previous Quarterly Reports to include the initial Interim Report (SLT-4798, 8-31-21) to address issues. 4. To address possible error in reporting tier will e-mail Treasury (SLFRF@treasury.qov.) for guidance and direction. Per Project and Expenditure Report User Guide April 1, 2023. B.- 2. East Chicago SLFRF reporting personnel will include the project ledger to future SLFRF Compliance Quarter Reports to ensure accurate reporting within the proper timeline / period. Note: In addition, with further discussion, we will continue to work on finding other proposals to improve internal controls issues related to Finding 2022-002. Anticipated Completion Date: Corrective actions should be in place for next SLFRF Quarterly Report (2nd Qtr. 2023).

View Audit 17648

Finding 12879 (2022-005)

Material Weakness 2022

Brown County

IN

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

FINDING 2022-005 Julia Reeves Auditor Contact Person 812-988-5485 Contact Phone Number: Views of Responsible Official: I agree with the findings as they are listed. Description of Corrective Action Plan: The Auditors office will have a member of the subrecipient review and sign off and date that the...

FINDING 2022-005 Julia Reeves Auditor Contact Person 812-988-5485 Contact Phone Number: Views of Responsible Official: I agree with the findings as they are listed. Description of Corrective Action Plan: The Auditors office will have a member of the subrecipient review and sign off and date that the invoice was approved with allowable service, prior to coming to the auditor?s office for payment. Anticipated Completion Date: December 31, 2023

View Audit 17582

Finding 12878 (2022-004)

Material Weakness 2022

Brown County

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.1 § 200.303

FINDING 2022-004 Julia Reeves Auditor Contact Person 812-988-5485 Contact Phone Number: Views of Responsible Official: I agree with the findings as they are listed. Description of Corrective Action Plan: Auditor?s office will Generate a report with a date range and keep the report on file for verifi...

FINDING 2022-004 Julia Reeves Auditor Contact Person 812-988-5485 Contact Phone Number: Views of Responsible Official: I agree with the findings as they are listed. Description of Corrective Action Plan: Auditor?s office will Generate a report with a date range and keep the report on file for verification to confirm report. The Auditor?s office will verify report before submission. Anticipated Completion Date: December 31, 2023

View Audit 17582

Finding 12873 (2022-001)

Significant Deficiency 2022

Hall County Board of Education

GA

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

FA 2022-001 Improve Controls over Federal Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principles Procurement and Suspension and Debarment Internal Control Impact: Significant Deficiency Compliance Im...

FA 2022-001 Improve Controls over Federal Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principles Procurement and Suspension and Debarment Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: COVID-19 - 84.4250 - Elementary and Secondary School Emergency Relief Fund COVID-19 - 84.425U - American Rescue Plan Elementary And Secondary School Emergency Relief Fund Federal Award Number: S425D210012 (Year: 2021) S45U210012 (Year: 2021) Questioned Costs: $116,610 Repeat of Prior Year Finding: None Description: The policies and procedures of the School District were insufficient to provide adequate internal controls over expenditures as it relates to the Elementary and Secondary School Emergency Relief Fund program. Corrective Action Plans: We concur with the auditor?s reasoning that the contract terms for services should have been modified to reflect the one-time retention payments for contracted custodial personnel. Retention of contracted custodial staff members was deemed by the District to be an essential part of its effort to ensure clean, sanitary facilities in response to COVID-19 pandemic. ? The District has several internal controls in place to determine and verify the allowability of ESSER expenditures, which include: ? Authorization by the Hall County Board of Education. ? Authorization by the Georgia Department of Education through the ESSER program?s consolidated application. ? Approval of all ESSER payments and purchase orders by relevant personnel familiar with the allowability requirements of the ESSER program. ? Approval of all ESSER contract agreements by relevant personnel familiar with the allowability requirement of the ESER program. ? Documented protocols for determining District personnel eligible to be paid through ESSER funds. The District will conduct a review of its contract with third party service providers to ensure compliance with Uniform Grant Guidance. The District currently has no further plans for the provision of additional retention payments to contracted personnel using ESSER funds, and no additional corrective action is anticipated to be required for the isolated instance. Estimated Completion Date: March 31, 2023 Contact Person: Jonathan C. Boykin Telephone: 770-534-1080 Email: jonathan.boykin@hallco.org

View Audit 17388 Questioned Costs: $1

Finding 12825 (2022-001)

Material Weakness 2022

West Central Illinois Area Agency on Aging

IL

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting

Procedures for reconciling grant reports on a quarterly basis have been developed. This includes a report created for each grant from the accounting system by the fiscal department. This report is available to be reviewed and signed by the director or assistant director of the agency before being su...

Procedures for reconciling grant reports on a quarterly basis have been developed. This includes a report created for each grant from the accounting system by the fiscal department. This report is available to be reviewed and signed by the director or assistant director of the agency before being submitted to the grantor. A report comparing the cash request amounts made to the grantor to the general ledger has been implemented effective January 31,2023. A procedure is also being developed to periodically monitor adherence to various grant requirements, as well as the development of documentation to support personnel activity tied to grants. The fiscal department intends to implement these effective June 30, 2023.

View Audit 17744

Finding 12771 (2022-004)

Significant Deficiency 2022

Charles County Public Schools

MD

Allowable Costs / Cost Principles Subrecipient Monitoring Period of Performance § 200.303 § 200.308 § 200.309 § 200.403

U.S. Department of Education 2022-004 Special Education Cluster ? Assistance Listing No. 84.027 and 84.173 Recommendation: The Board should review and enhance internal controls and procedures to ensure that it charges expenditures to the program that are incurred within an award?s allowable period o...

U.S. Department of Education 2022-004 Special Education Cluster ? Assistance Listing No. 84.027 and 84.173 Recommendation: The Board should review and enhance internal controls and procedures to ensure that it charges expenditures to the program that are incurred within an award?s allowable period of performance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Office of Fiscal Services will improve internal controls over the procedures that ensure expenditures to a program are incurred within an award?s allowable period of performance. During the year-end close out process, the Lead Restricted Funds Accountant will review the close out of all restricted funds against the grant periods. If expenditures are inadvertently incurred outside of the grant period, the expenditures will be reclassified to an existing like grant if allowable or to the operating budget. If the Lead Restricted Funds Accountant is unavailable or has closed out grants themselves, this review will be done by the Budget Manager. The school district will implement a new financial system in July 2023. The implementation of this new system will allow for more automated internal controls. Name(s) of the contact person(s) responsible for corrective action: Rosa Aquino and/or Sherri Fisher-Davis Planned completion date for corrective action plan: December 31, 2022

View Audit 17731

Finding 12722 (2022-001)

Material Weakness 2022

Legacy Health

OR

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

Finding 2022-001 Federal program: Provider Relief Fund Assistance Listing Number 93.498 Statement of Condition For 2 of 40 samples of expenditures, the expenditure claimed represented an amount that was claimed twice by the Company in their expenditures reporting in the Provider Relief Fund porta...

Finding 2022-001 Federal program: Provider Relief Fund Assistance Listing Number 93.498 Statement of Condition For 2 of 40 samples of expenditures, the expenditure claimed represented an amount that was claimed twice by the Company in their expenditures reporting in the Provider Relief Fund portal. Additionally, Legacy claimed expenses that were duplicated within the reporting portal. The general distribution report for Legacy Health for Period 1 shows $35,760,843 in expenses applied against the PRF funds in the PRF portal report for Legacy as a consolidated entity. Separately, the stand-alone reports for targeted funds received by Emanuel Hospital & Health Center for Period 1, Legacy Silverton Medical Center for Period 1, Legacy Clinics, LLC for Period 1, and Legacy Meridian Park Hospital for Period 2 also include expenses totaling $12,291,293 that are included in the $35,760,843 listed in the consolidated report above. This results in duplicate reporting of the same expenditures. During testing over reporting and allowability it was observed that the lost revenues attributable to Coronavirus were reported in both the parent entity?s PRF reports on the general distribution payments and the subsidiary entities? PRF reports on the targeted distribution payments (i.e., lost revenues were duplicated). Lost revenues shown on the subsidiary reports as available to be applied against PRF that related to lost revenues also reported in the parent entity?s report were related to Emanuel Hospital & Health Center for Period 1 in the amount of $27,106,110 and Legacy Silverton Medical Center for Period 1 in the amount of $10,269,349. Actions Taken and Status As noted within the portal filing summary, for reporting period 1, Legacy consolidated COVID-19 expenses ($35,760,843) plus lost revenue ($150,037,450) totaled $185,798,293. Payments from the PRF totaled $89,818,954. As a result, there were sufficient qualifying lost revenues to receive and earn all PRF funds received, regardless of the questioned costs above. Therefore, management believes no repayment of PRF funds received would be required. Further, management considered the finding. Reporting for the Legacy parent reporting entity was based on the ?Post-Payment Notice of Reporting Requirements (6/11/21)?, which includes the following requirement: ?Reporting entities will submit consolidated reports.? Neither the methodology utilized by Legacy or application of the methodology advocated by KPMG result in repayment of any of the funds received from the PRF. Management is implementing a process to identify and resolve situations in which reporting requirements are inconclusive, in conflict, or ambiguous. Outside subject matter expertise will be accessed as needed. Person responsible for the implementation of the corrective action plan: Tom Haywood Legacy Health 1919 NW Lovejoy St Portland OR 97219 503-415-5793 thaywood@lhs.org

View Audit 17558 Questioned Costs: $1

Finding 12718 (2022-004)

Significant Deficiency 2022

The Inner Voice, Inc.

IL

Allowable Costs / Cost Principles Significant Deficiency

FINDINGS?FEDERAL AWARD PROGRAMS AUDITS Department of Treasury 2022-003 American Rescue Plan Act ? Assistance Listing No. 21.027 Recommendation: We recommend Inner Voice establish controls to evaluate grant agreements to capture funds identified as federal. Upon preparation of the SEFA, verificati...

FINDINGS?FEDERAL AWARD PROGRAMS AUDITS Department of Treasury 2022-003 American Rescue Plan Act ? Assistance Listing No. 21.027 Recommendation: We recommend Inner Voice establish controls to evaluate grant agreements to capture funds identified as federal. Upon preparation of the SEFA, verification with funders should be performed as needed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We are in the process of discussing with the Board for hiring of a finance person to prepare the reports so that CFO can review and approve his/her work. Name(s) of the contact person(s) responsible for corrective action: CFO Planned completion date for corrective action plan: September 1, 2023.

View Audit 17548

Finding 12668 (2022-002)

Significant Deficiency 2022

Center City Housing Corp.

MN

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

2022-002: Lack of Documentation for Review of Tenant Files Name of contact person: Nancy Cashman, Executive Director Corrective Action: The Corporation created written policies and procedures for affordable housing program compliance and review of the applicable tenant files in fiscal year 2023 and ...

2022-002: Lack of Documentation for Review of Tenant Files Name of contact person: Nancy Cashman, Executive Director Corrective Action: The Corporation created written policies and procedures for affordable housing program compliance and review of the applicable tenant files in fiscal year 2023 and is in the process of adopting these policies and procedures. Proposed completion date: The Organization plans to complete the plan by September 30, 2023.

View Audit 18183

Finding 12636 (2022-010)

Significant Deficiency 2022

Barclay College

KS

Allowable Costs / Cost Principles § 200.430

SIGNIFICANT DEFICIENCY 2022-010 Education Stabilization Fund ? Higher Education Emergency Relief Fund ? 84.425 ? Allowable Costs or Cost Principles Condition Admin expenses reported under the program did not have proper supporting documentation to reflect the salary or wages associated with the sp...

SIGNIFICANT DEFICIENCY 2022-010 Education Stabilization Fund ? Higher Education Emergency Relief Fund ? 84.425 ? Allowable Costs or Cost Principles Condition Admin expenses reported under the program did not have proper supporting documentation to reflect the salary or wages associated with the specific grant activities. Recommendation We recommend that the College review its controls and ensure that controls are implemented that meet Federal requirements related to payroll documentation. Actions Taken As of March 23, 2023, all personnel working on federal grants whose salary or wage expenses will be paid wholly or in part by the federal funding will be required to prepare a Personnel Activity Report to track time spent on grant vs non-grant activities.

View Audit 17529

Finding 12620 (2022-001)

Significant Deficiency 2022

Canton City School District

OH

Allowable Costs / Cost Principles Subrecipient Monitoring Significant Deficiency

Finding Number Planned Corrective Action Anticipated Completion Date Responsible Contact Person 2022-001 Procedures will be reviewed over the payroll process to ensure after that documentation is maintained to support payment with federal funds. June 30, 2023 Jeff Gruber, Treasurer

View Audit 17509

Finding 12612 (2022-001)

Material Weakness 2022

Aging Services, Inc.

OK

Allowable Costs / Cost Principles § 200.403

Views of Responsible Officials and Planned Corrective Action: Aging expense reported did receive proper approval, however there no approval on actual invoices. Aging Services Director will make sure all invoices have approval by signature and receipt of goods, when signing checks and approval for p...

Views of Responsible Officials and Planned Corrective Action: Aging expense reported did receive proper approval, however there no approval on actual invoices. Aging Services Director will make sure all invoices have approval by signature and receipt of goods, when signing checks and approval for purchases of any items to be purchased. Director of Aging Services to follow this protocol: 1. Give approval for the purchase of any items to staff to purchase items. 2. Make sure when either an invoice comes in the mail or is put with a check for signature that Director makes sure that she signs both the check and invoice. As a back-up, the accountant will check all invoices for the Director?s signature before completing any Aging Services check.

View Audit 17500

Finding 12588 (2022-003)

Material Weakness 2022

Louisiana Key Academy

LA

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

Finding 2022-003 Internal Control over Compliance Requirements View of responsible official: The School concurs with the auditors? recommendation. The School will ensure all data used in the claims and review process is maintained for a minimum of three years. Contact person: Troy Jones, Finance Dir...

Finding 2022-003 Internal Control over Compliance Requirements View of responsible official: The School concurs with the auditors? recommendation. The School will ensure all data used in the claims and review process is maintained for a minimum of three years. Contact person: Troy Jones, Finance Director Expected implementation date: February 2023

View Audit 17302

Finding 12586 (2022-001)

Material Weakness 2022

Capital Caring Health

VA

Questioned Costs Allowable Costs / Cost Principles Cash Management

Finding 2022-002 Capital Caring Health and Related Entities will modify and enhance their processes and review procedures surrounding grant submissions for reimbursement to ensure that the same expense is not used as the basis for multiple grant submissions. Responsible party: Joe Murray, CFO Antic...

Finding 2022-002 Capital Caring Health and Related Entities will modify and enhance their processes and review procedures surrounding grant submissions for reimbursement to ensure that the same expense is not used as the basis for multiple grant submissions. Responsible party: Joe Murray, CFO Anticipated Completion Date: December 31, 2023

View Audit 17300 Questioned Costs: $1

Finding 12585 (2022-001)

None 2022

Lake Washington School District No. 414

WA

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs, and restricted purpose requirements. Name, address, and telephone of District contact person: Margo Allen, Accounting Manager P.O. Box 97039...

Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs, and restricted purpose requirements. Name, address, and telephone of District contact person: Margo Allen, Accounting Manager P.O. Box 97039 Redmond, WA 98052 (425) 936-1478 Corrective action the auditee plans to take in response to the finding: The Lake Washington School District does not concur with the audit finding and the $3.5 million in questioned costs issued by the Washington State Auditor?s office. The District met all inventory and audit requirements for compliance stated in FCC bulletin/order #21-58. The District determined that staff and students needed district devices that were sufficient to consistently facilitate remote education and support, thereby identifying the unmet needs to justify the ECF applications. We expended all funds for allowable costs, and costs were reasonable and necessary for students and staff with unmet need. All devices and equipment was checked out by name and ID through our district inventory system. The district did not claim funding for any devices that were undistributed. The District did not take lightly our obligation to follow the established rules and guidance available to us and acted in good faith in accordance with the provided FTC requirements for ECF funding. See the district response to the finding for additional explanation. Anticipated date to complete the corrective action: N/A

View Audit 17298 Questioned Costs: $1

Finding 12557 (2022-002)

Material Weakness 2022

Pine Bluff School District

AR

Questioned Costs Allowable Costs / Cost Principles § 200.430

2022-001 MATERIAL WEAKNESS Condition: The District's internal control system did not prevent or detect material errors in the financial accounting records, which are utilized to prepare the District's financial statements. The District failed to transfer dedicated maintenance and operation millage ...

2022-001 MATERIAL WEAKNESS Condition: The District's internal control system did not prevent or detect material errors in the financial accounting records, which are utilized to prepare the District's financial statements. The District failed to transfer dedicated maintenance and operation millage revenues of $725,843 from the general fund to the capital projects fund which is included in the other aggregate funds. The financial statements were subsequently corrected by adjusting entries during audit fieldwork. District Response: The District concurs with this finding. The District has debriefed internally and established a plan complete with appropriate action steps and safeguards to ensure that the dedicated maintenance and operation millage revenues are transferred from the general fund to the capital project fund in a timely manner. The District will ensure due care is exercised to ensure accurate and reliable financial reporting. The point of contact for this would be Kelvin Gragg, Rose Smith, and Ashley Granberry. This Correction should be corrected on or before June 30, 2022. 2022-002 PAYROLL EXPENDITURES Condition: In our sample of payroll expenditures, we identified undocumented compensation of $7,685 and improperly awarded incentive pay of $4,700 paid from Federal funds without proper documentation or requirements. District Response: The District acknowledges the finding and would take this opportunity to explain the circumstances surrounding this material weakness. While not an excuse, it in part explains the conditions under which these instances of undocumented compensation occurred. The District has been impacted by multiple staff changes in the Business Office. The District has employed and/or contracted for payroll services with four (4) persons and for the role of Business Manager with three (3) persons just during this calendar year alone. The District has taken steps to stabilize the workforce in the Business Office. In addition to addressing the human capital issues, the District will provide additional monitoring support to ensure the implementation of the existing internal controls over program expenditures. The district has already taken steps to recoup compensation that was improperly awarded and paid. As recommended, the district will contact the Arkansas Division of Elementary and Secondary (DESE) for guidance regarding this matter. The district began addressing these is July 2022 and have since made the necessary changes as of September 2022. The point of contact for this would be Rose Smith, Ashley Granberry, Lucretia James and Kelvin Gragg.

View Audit 18152 Questioned Costs: $1

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