Corrective Action Plans

Finding 565337 (2024-001)

Significant Deficiency 2024

IL

Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management § 200.208 § 200.305

To address the identified non-compliance with timely subrecipient payments, the Cook County State’s Attorney Ofﬁce has implemented an internal invoice submission form designed to streamline and formalize the invoice processing workflow. This form is now utilized by all business managers and program ...

To address the identified non-compliance with timely subrecipient payments, the Cook County State’s Attorney Ofﬁce has implemented an internal invoice submission form designed to streamline and formalize the invoice processing workflow. This form is now utilized by all business managers and program managers, who have been trained and granted functional access to ensure consistent and accurate usage. Additionally, a dedicated SharePoint site has been established to manage and monitor the invoice submission process. This platform allows for real-time tracking of invoice numbers, amounts, vendor names, and payment statuses, thereby enhancing transparency and accountability. These measures collectively aim to strengthen internal controls, improve communication among parties involved, and ensure compliance with federal cash management requirements moving forward. Party(ies) responsible for overseeing the corrective action plan for the grant programs: - Nader Abusumayah, Chief Accountant, nader.abusumayah2@cookcountysao.org, 312.603.1840 The department plans on completing the above corrective action on 6/1/2025.

View Audit 359160

Finding 565304 (2024-002)

Significant Deficiency 2024

Big Cities Health Coalition

MD

Allowable Costs / Cost Principles § 200.430

Views of Responsible Officials: Our Federal funds from January 1 to July 31, 2024, were subcontracts with two partners, NACCHO and ASTHO. Each was a flat fee agreement where we were not required to maintain timesheets for contracted work. Where more work was needed than covered by a contract, BCHC u...

Views of Responsible Officials: Our Federal funds from January 1 to July 31, 2024, were subcontracts with two partners, NACCHO and ASTHO. Each was a flat fee agreement where we were not required to maintain timesheets for contracted work. Where more work was needed than covered by a contract, BCHC used other funds to cover salary. As of August 1, 2024, when we were in receipt of a direct Federal award, we did implement timesheets for effort tracking. While we do track hours work in accordance with what has been budgeted, we continue to supplement all projects (Federal and nonFederal) with additional funds. That said, we have revisited time tracking with our staff and anticipate enhanced accuracy of time capture. Further, from August to December we used a standardized 160 hours for monthly allocations as the denominator to determine payroll percentage per project. We have now started using actual hours per period for those pay periods that have more than 80 hours or months that have more than 160 hours. The implementation of a new allocation format is now in effect, and along with increased diligence on effort tracking across our team, we believe we will enhance accuracy.

View Audit 359141

Finding 565297 (2024-003)

None 2024

Nutrition Education Services, Inc.

LA

Questioned Costs Allowable Costs / Cost Principles

Recommendation: The Executive Director must ensure that any amended budgets for salaries are properly reflected in the accounting system before processing the payroll that includes the change. Copies of the payroll that is budgeted for administrative salaries should be provided for review and to ...

Recommendation: The Executive Director must ensure that any amended budgets for salaries are properly reflected in the accounting system before processing the payroll that includes the change. Copies of the payroll that is budgeted for administrative salaries should be provided for review and to ensure that the correct pay rate is used for computing payroll expenditures.

View Audit 359131 Questioned Costs: $1

Finding 565136 (2024-002)

Material Weakness 2024

County of Stanislaus

CA

Procurement, Suspension & Debarment Allowable Costs / Cost Principles

US Department of Agriculture Supplemental Nutrition Assistance Program – Assistance Listing No. 10.561 Recommendation CLA recommends the County implement procedures to ensure that federal guidance is followed relating to suspension and debarment and provide training on these procedures, includin...

US Department of Agriculture Supplemental Nutrition Assistance Program – Assistance Listing No. 10.561 Recommendation CLA recommends the County implement procedures to ensure that federal guidance is followed relating to suspension and debarment and provide training on these procedures, including maintaining documentation of the review performed by the County. Explanation of disagreement with audit finding There is no disagreement with the audit finding. Corrective Action taken in response to finding The County includes procedures to test for suspension and debarment as part of its procurement processes. County Purchasing and the Auditor-Controller’s office will train departments to document the test for suspension and debarment prior to issuing any purchase orders. Name(s) of the contact person(s) responsible for corrective action Chris Barnes, Assistant Auditor-controller, (209) 525-5787 Planned completion date for corrective action plan June 30, 2026

View Audit 359070

Finding 565127 (2024-004)

Material Weakness 2024

West Virginia School of Osteopathic Medicine Clinic, Inc. D/b/a Robert C. Byrd Clinic

WV

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

Finding 2024-004 Federal Agency Name: Department of Health and Human Services Program Name: Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement Federal Financial Assistance Listing #93.912 Compliance Requirement: Activities Allow...

Finding 2024-004 Federal Agency Name: Department of Health and Human Services Program Name: Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement Federal Financial Assistance Listing #93.912 Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Costs Principles and Period of Performance Finding Summary: Some expenditures were not fully supported by underlying documentation. In addition, some of the expenditures tested did not have documentation of the review and approval of the allocation of the expenditure to the federal program. The Clinic also calculated their indirect cost rate based on the total grant budget and claimed an equal amount of indirect costs per month instead of calculating the indirect cost rate per direct expenditures for each month. Responsible Individuals: Kayla Trent, Finance Director Corrective Action Plan: Management agrees with the finding and has reviewed the operating procedures of Robert C. Byrd Clinic. Furthermore, we have implemented procedures to retain expenditure listings and other support for federal awards as well as the related review. The Clinic began retaining expense reconciliations for all Grants. Anticipated Completion Date: July 1, 2024

View Audit 359059

Finding 565026 (2024-002)

Significant Deficiency 2024

Hancock Rural Telephone Corporation

IN

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

Management is aware of the duplicate expenditures that were reported under two federal grants and has put procedures in place to enhance internal controls, have a single review and validation group, and a log with invoice submission documentation for reference checks. The VP of Finance has also made...

Management is aware of the duplicate expenditures that were reported under two federal grants and has put procedures in place to enhance internal controls, have a single review and validation group, and a log with invoice submission documentation for reference checks. The VP of Finance has also made it clear to the senior leadership team that as part of this error was driven by two separate functions submitting data for this funding support, all communications internal and external reporting must run through the Finance department going forward. This will allow a central check function that will have historical data submissions with invoices and work order reference checks to ensure expenses are submitted one time only. Finance will be the control point going forward doing these validation checks.

View Audit 358920

Finding 564783 (2024-001)

Significant Deficiency 2024

The Parenting Center

TX

Allowable Costs / Cost Principles Cash Management Reporting

Subject: Management Response to FY 2024 Single Audit finding 2024-001 Based on changes in The Parenting Center personnel assigned to the Federal Grant programs in early 2024, a decision was made for staff to be cross trained on similar grant programs. In this situation, TPC lost a few key personnel,...

Subject: Management Response to FY 2024 Single Audit finding 2024-001 Based on changes in The Parenting Center personnel assigned to the Federal Grant programs in early 2024, a decision was made for staff to be cross trained on similar grant programs. In this situation, TPC lost a few key personnel, and restructuring was done by cross-training so that there should always be a trained employee that could step from one Youth program to the other and also grant directors that were familiar with each of the Federal Grant programs. In doing this, personnel costs for some individuals have to be spread across multiple grants in a given pay period. That spread is tracked and calculated based on time sheets prepared by the employee and approved by their supervisor. At the beginning of the 2024 fiscal period, if a grant employee used PTO, their PTO continued to be charged to the grant they had been hired under and not spread according to time sheets, since the budgets had been prepared in October 2023 with that job basis. However, at the beginning of the new grant year in October 2024, it appeared more equitable to spread PTO for a grant employee based on the FTE they were budgeted in each grant. The PTO is not earned in one pay period, so I do not believe using the time sheet that could fluctuate between grants each pay period matches how they earn the PTO as well as using the FTE percentage does. The alloca􀆟on of time was not smooth throughout the year, but the change was made as practice made it clear that the second method was a more accurate depiction of what was happening. We are commitied to the spread as it was being done at the end of FY 2024. Starting FY 2025, our internal control procedures specify allocations of hours worked being based on the employee time sheets and allocations of PTO being based on the FTE assignments of the employee.

View Audit 358840

Finding 564769 (2024-005)

Significant Deficiency 2024

Unified School District No. 431 Hoisington, Kansas

KS

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency

SIGNIFICANT DEFICIENCY 2024-005 – Education Stabilization Fund – Activities Allowed or Unallowed and Allowable Costs and Cost Principles Condition Of the 51 transactions tested, 9 were found to not meet elements of allowability. Recommendation The District should carefully review all charges to t...

SIGNIFICANT DEFICIENCY 2024-005 – Education Stabilization Fund – Activities Allowed or Unallowed and Allowable Costs and Cost Principles Condition Of the 51 transactions tested, 9 were found to not meet elements of allowability. Recommendation The District should carefully review all charges to the federal award in order to ensure that sufficient supporting documentation has been obtained, that correct payments are being made, and that no unreasonable or unnecessary charges exist. Comments on the Finding The District is aware of the oversight and has implemented procedures to prevent this in the future. Actions Taken As of the date of this notice, individual purchases will be more accurately screened to ensure that the purchases meet the federal guidance for usage of the funds.

View Audit 358831 Questioned Costs: $1

Finding 564747 (2024-004)

Material Weakness 2024

Stillwater County

MT

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

Response: Project numbers will be utilized for the grant programming from this point further so that the income and expenses will be more easily defined and isolated for reporting.

View Audit 358820

Finding 564744 (2024-002)

Material Weakness 2024

City of Oxford, Mississippi

MS

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303 § 200.403

2024-002 a. Contact person responsible for corrective action: Police Chief Jeff McCutchen and Kim Richardson b. Description of corrective action to be taken: The City has already implemented additional controls for verification of attendance lodging and travel reimbursements. c. Anticipated com...

2024-002 a. Contact person responsible for corrective action: Police Chief Jeff McCutchen and Kim Richardson b. Description of corrective action to be taken: The City has already implemented additional controls for verification of attendance lodging and travel reimbursements. c. Anticipated completion date of corrective action: This was implemented on October 11, 2024.

View Audit 358818 Questioned Costs: $1

Finding 564663 (2024-003)

Material Weakness 2024

Pioneer Resources, Inc.

MI

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

Finding 2024-003: MATERIAL WEAKNESS—Transit Services Programs Cluster Payroll Procedures U.S. Department of Transportation Pass-through Entity: Michigan Department of Transportation Assistance Listing Numbers: 20.516 and 20.521 Award Numbers: 215509NI, 215541NI, 220776NI and 221303NI Award Year ...

Finding 2024-003: MATERIAL WEAKNESS—Transit Services Programs Cluster Payroll Procedures U.S. Department of Transportation Pass-through Entity: Michigan Department of Transportation Assistance Listing Numbers: 20.516 and 20.521 Award Numbers: 215509NI, 215541NI, 220776NI and 221303NI Award Year End: September 30, 2024 Recommendation: The Organization should follow its established procedures to ensure that payroll records, including manual and electronic, are properly and timely filed and maintained in accordance with the Organization’s written record retention policy so that they can be readily located when needed. Action Taken: Staff responsible for these tasks will be educated on the importance of following the Organization’s policy. Responsible Person and Anticipated Completion Date: The Executive Director will oversee the implementation of this plan by September 30, 2025.

View Audit 358795 Questioned Costs: $1

Finding 564650 (2024-003)

Material Weakness 2024

Teach.org Inc.

CA

Allowable Costs / Cost Principles § 200.303

Auditor’s Recommendation: All disbursements charged to the federal award should have documentation to support internal controls performed for allowable activities and cost principles. Written policies and procedures should be designed and implemented for documentation of internal controls performed ...

Auditor’s Recommendation: All disbursements charged to the federal award should have documentation to support internal controls performed for allowable activities and cost principles. Written policies and procedures should be designed and implemented for documentation of internal controls performed for allowable activities and cost principles. Corrective Action: TEACH.org will write a policy to address internal controls for allowable activities and cost principles. TEACH staff will obtain training on allowable activities and cost principles related to Federal awards. After training, TEACH staff will review all documentation of internal controls and allowability and make changes to our policies as needed to properly document our internal controls. Responsible for Corrective Action: TEACH.org Deputy Chief of Staff will review documentation on Federal grant allowable activities and cost principles. Once the review is completed, DCoS will review all fiscal policies and add or edit our policies as needed to address proper documentation of internal controls performed for allowable activities and cost principles. Anticipated Completion Date: TEACH.org DCoS will conclude review of available documentation by September 30, 2025 and conclude their review of TEACH fiscal policies by December 31, 2025.

View Audit 358749

Finding 564649 (2024-002)

Material Weakness 2024

Teach.org Inc.

CA

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.430

Auditor’s Recommendation: Time and effort documentation be documented per Uniform Guidance requirements and used to review and adjust budgeted compensation and benefit costs charged to the award to be accurate, allowable, and properly allocated. Written policies and procedures should be designed and...

Auditor’s Recommendation: Time and effort documentation be documented per Uniform Guidance requirements and used to review and adjust budgeted compensation and benefit costs charged to the award to be accurate, allowable, and properly allocated. Written policies and procedures should be designed and implemented for documentation of time and effort. Corrective Action: TEACH.org will write a policy regarding documenting required procedures to track employee time & effort charged to Federal grants. Each employee who charges time to a Federal grant will receive a copy of this policy annually. The policy will indicate that employees must provide signed time & effort tracking statements at least quarterly while they are charging time to Federal grants. Each statement will be signed by the employee, their supervisor, and the program director. These statements will be used to properly document time & effort charged to Federal grants and prepare invoices or claims for all Federal grants. Each invoice or claim will be compared to time & effort tracking and tied out to the amounts charged to the Federal grant. Responsible for Corrective Action: TEACH.org internal and external accounting staff will write the time & effort procedures with oversight from a TEACH Co-Executive Director. Once the procedures are approved, TEACH internal and external accounting staff will be responsible for identifying employees working on Federal grants and must supply them with a copy of the policy at least annually. Quarterly time & effort documentation forms will be prepared by internal and external accounting staff, and sent to employees, supervisors and program directors. TEACH internal and external accounting staff will be responsible for collecting and retaining all required time & effort documentation. TEACH program directors will be responsible for reviewing all completed time & effort documentation and reconciling time tracked to invoices or claims prepared for all Federal grants. Anticipated Completion Date: TEACH.org will write the time & effort tracking procedures, supply to all employees working on Federal grants, complete all time & effort tracking documents, and tie out to all invoices and claims retroactively to July 1, 2024. This work will be concluded by June 30, 2025, and starting July 1, 2025 the new procedures will be implemented for all Federal grants.

View Audit 358749 Questioned Costs: $1

Finding 564612 (2024-011)

Significant Deficiency 2024

Kipp Delta, Inc. D/b/a Kipp Delta Public Schools

AR

Allowable Costs / Cost Principles

Views of responsible officials and planned corrective actions: Management agrees with this finding and will put procedures in place to ensure the proper allocation of funds and maintain sufficient documentation evidencing the proper allocation. Action Plan:  The school will ensure that all monies f...

Views of responsible officials and planned corrective actions: Management agrees with this finding and will put procedures in place to ensure the proper allocation of funds and maintain sufficient documentation evidencing the proper allocation. Action Plan:  The school will ensure that all monies for Title I funding are allocated correctly and based on percentages that comply with the federal ranking requirements.  The school will also properly document unallocated funds and provide adequate justifications to ensure transparency and accountability.  The allocation review will be implemented by April 30, 2025, with a monthly review.

View Audit 358741

Finding 564610 (2024-009)

Significant Deficiency 2024

Kipp Delta, Inc. D/b/a Kipp Delta Public Schools

AR

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

Views of responsible officials and planned corrective actions: Management agrees with this finding and will review time certifications in comparison to salaries and wages recorded to federal programs. See 2024-005 for management's detailed action plan surrounding the time certification findings.

View Audit 358741 Questioned Costs: $1

Finding 564599 (2024-003)

Significant Deficiency 2024

National Indian Youth Council, Inc.

NM

Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.430

Recommendation We recommend that NIYC strengthen its payroll controls by: Implementing a secondary review of WEX timesheets prior to payroll processing, - Requiring all pay rate changes to be documented using standardized personnel action forms, and -Conducting periodic payroll audits to verify comp...

Recommendation We recommend that NIYC strengthen its payroll controls by: Implementing a secondary review of WEX timesheets prior to payroll processing, - Requiring all pay rate changes to be documented using standardized personnel action forms, and -Conducting periodic payroll audits to verify compliance with documentation and approval requirements. Management Response Corrective Action: NIYC will strengthen internal controls over payroll by implementing additional monitoring and review processes. Going forward, the HR Accounting Coordinator will be responsible for an annual review of all staff employment files to ensure that all required documentation is present and up to date. Furthermore, no changes will be made to any employee pay rate without prior written approval and documentation using the standardized personnel action form. Once the change has been made in the payroll system, all approvals and documentation for the change in pay rate will be given to the HR Accounting Coordinator to include in the employee's file. We have also implemented a secondary review of WEX timesheets by the Accounting Manager during the payroll process. This should find and correct any errors in the spreadsheet used to summarize the timesheets and process WEX payroll. Due Date of Completion: Implementing new internal controls starting June 1, 2025 Responsible Person(s): Accounting Manager, HR Accounting Coordinator

View Audit 358729

Finding 564584 (2024-003)

Material Weakness 2024

Goshen Community Schools

IN

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

FINDING 2024-003 Finding Subject: Child Nutrition Cluster – Internal Controls Contact Person Responsible for Corrective Action: Heather Bontrager, Director of Nutrition and Whitney Dixon, Treasurer Contact Phone Number: 574-533-8631 Views of Responsible Official: We concur with the finding. Descript...

FINDING 2024-003 Finding Subject: Child Nutrition Cluster – Internal Controls Contact Person Responsible for Corrective Action: Heather Bontrager, Director of Nutrition and Whitney Dixon, Treasurer Contact Phone Number: 574-533-8631 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Activities Allowed or Unallowed, Allowable Costs/Cost Principles This finding was limited to payroll claims and payroll vendor disbursements and did not involve accounts payable vendor disbursements. For payroll disbursements, once payroll is processed, a distribution report is sent to the Director of Nutrition to review all employees paid from the Federal Nutrition Program (Fund 0800). The Director communicates any necessary corrections to employee distributions, which are then adjusted by the payroll specialist, if needed. During the audit period, the school corporation experienced a vacancy in the payroll specialist position. As a result, the Treasurer processed payroll and the Deputy Treasurer conducted the reviews. However, the school corporation did not obtain signatures on the payroll reports during this time. The only signed documentation was the ACH report used for the bank upload. Going forward, the school will implement the use of digital signatures whenever possible to document payroll report reviews. For payroll vendor claims, vouchers are generated from the financial system and are signed by both the payroll specialist and the Chief Financial Officer. These signed vouchers are also included on the board docket. Although this process was in place during the audit period, the school corporation did not have a fully effective internal control system to ensure that all payroll reports were consistently signed following review by the Treasurer. Anticipated Completion Date: June 2025

View Audit 358719

Finding 564566 (2024-002)

Significant Deficiency 2024

Midcoast Maine Community Action

ME

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

2024-002 – Significant Deficiency – Internal Control and Noncompliance Material Weakness in Internal Control and Material Noncompliance: Per the Organization’s nonprofit indirect cost rate agreement with U.S. Department of Health and Human Services, the base for calculating indirect costs is total...

2024-002 – Significant Deficiency – Internal Control and Noncompliance Material Weakness in Internal Control and Material Noncompliance: Per the Organization’s nonprofit indirect cost rate agreement with U.S. Department of Health and Human Services, the base for calculating indirect costs is total direct costs excluding capital expenditures. Audit procedures noted MMCA included capital expenditures in the direct cost base used for indirect cost calculations. MMCA was not in compliance with indirect cost calculation requirements. The total direct costs base used for the indirect expense calculation was overstated, which lead to an overstatement of indirect costs charged to the federal Head Start award 01CH107081-06. The overstatement of indirect cost totaled $109,521. Recommendation: We recommend the Organization ensure its indirect cost calculation methodology excludes capital expenditures from the direct cost base. All amounts included in the base should be reviewed for unallowable costs as part of the Organization’s internal review process prior to charging expenses. The Organization should ensure that all key personnel involved in calculating and reviewing indirect costs have a clear understanding of both the indirect cost rate agreement and the applicable Uniform Guidance standards. It is our understanding that management has reported this error to the funding administrators for Agreement No. 01CH107081-06 in order to address the questioned costs noted above. Responsible Person for Corrective Action: Lindsay Mitchell, Director of Fiscal & Facilities Corrective Action to be Taken: All costs related to indirect cost calculations will be thoroughly reviewed and analyzed prior to being posted in the accounting system. The formulas within the current indirect cost allocation spreadsheet will be examined to ensure accuracy and compliance with all applicable restrictions. The approved indirect cost rate agreement and its associated restrictions will be reviewed with all members of the fiscal team, Program Directors, the President/CEO, and the Board of Directors. It is essential that all relevant staff maintain a thorough understanding of the terms outlined in the letter issued by the U.S. Department of Health and Human Services (HHS). This review will be conducted annually to ensure ongoing compliance and awareness. The anticipated completion date for this corrective action is 9/30/2025.

View Audit 358698 Questioned Costs: $1

Finding 564477 (2024-003)

Material Weakness 2024

Wright County Community Action, Inc.

MN

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

Head Start ‐ ALN #93.600 Recommendation: We recommend that the Organization should review and approve the indirect costs that are allocated by the preparer and retain support of this review and approval. Explanation of disagreement with audit finding: There is no disagreement with the audit findin...

Head Start ‐ ALN #93.600 Recommendation: We recommend that the Organization should review and approve the indirect costs that are allocated by the preparer and retain support of this review and approval. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: WCCA has already implemented a process to ensure indirect cost allocations are reviewed and approved with proper documentation. Name(s) of the contact person(s) responsible for corrective action: Carrie Tripp, Executive Director Planned completion date for corrective action plan: September 30, 2025

View Audit 358612

Finding 564410 (2024-001)

Significant Deficiency 2024

City of Marquette, Michigan

MI

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

reports be reviewed by a responsible City official prior to being submitted to a federal reporting agency. Responsible Party(ies): o Chief Financial Officer o City Manager Anticipated Completion Date: September 30, 2025

View Audit 358521

Finding 564408 (2024-004)

Material Weakness 2024

Sanford

SD

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

As it relates to Research milestone billing for the PASC grant, procedures have been revised. Upon receipt of invoice and payment from PASC, the Research Billing team will review and provide notification to Research Director and Research Manager via email if the invoice and payment received matches ...

As it relates to Research milestone billing for the PASC grant, procedures have been revised. Upon receipt of invoice and payment from PASC, the Research Billing team will review and provide notification to Research Director and Research Manager via email if the invoice and payment received matches to what is shown as owed in our systems. Responsible Party: Stephanie Swanson, Director of Insurance; Anticipated completion date: June 1, 2025

View Audit 358507

Finding 564334 (2024-002)

Significant Deficiency 2024

Foundation for Applied Molecular Evolution Inc.

FL

Allowable Costs / Cost Principles Significant Deficiency

Finding 2024-002 – Significant Deficiency over Internal Controls Related to Activities Allowed and Allowable Costs Compliance – Mathematical and Physical Sciences - Diverse Evolutionary Power of Nucleic Acid Libraries Carrying Different Information Content – 47.049 Recommendation: The Foundation sho...

Finding 2024-002 – Significant Deficiency over Internal Controls Related to Activities Allowed and Allowable Costs Compliance – Mathematical and Physical Sciences - Diverse Evolutionary Power of Nucleic Acid Libraries Carrying Different Information Content – 47.049 Recommendation: The Foundation should strengthen its controls related to the grant justification review process to include procedures for reviewing the allocation of payroll costs across grants. Corrective Action: The Foundation will implement procedures to ensure payroll cost allocations are reviewed during the monthly grant justification review process. Person Responsible for Corrective Action: Jackie McCarter, Grants Administrator and another member of management. Anticipated Completion Date for Corrective Action: The Corrective Action will be immediately implemented in response to the auditor’s recommendation. If there are questions regarding this corrective action plan, please call Jackie McCarter, Grants Administrator, at (386) 418-8085.

View Audit 358497

Finding 564331 (2024-001)

Significant Deficiency 2024

Dekalb County Board of Education

GA

Questioned Costs Allowable Costs / Cost Principles School Nutrition Programs § 200.303 § 200.403 § 200.430

FA 2024-001 Improve Control over Employee Compensation Compliance Requirement: Allowable Costs/Cost Principle Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Agriculture Pass-Through Entity: Georgia Department...

FA 2024-001 Improve Control over Employee Compensation Compliance Requirement: Allowable Costs/Cost Principle Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Agriculture Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: 10.553 - School Breakfast Program 10.555 - National School Lunch Program COVID-19-10.555 - National School Lunch Program Federal Award Number: 245GA324N1199 (Year: 2024), 225GA324N1099 (Year: 2024) Questioned Costs: $102,234 Prior Year Finding: 2023-004 Description: The policies and procedures of the School District were insufficient to provide adequate internal controls over the employee compensation process as it relates to the Child Nutrition Cluster. Corrective Action Plans: The District is developing correction action to strengthen controls, policies, and procedures and ensure adherence through improved monitoring. Estimated Completion Date: June 30, 2026 Contact Person: Connie Walker, School Nutrition Executive Director Telephone: 678-676-1780 Email: Connie_R_Walker@dekalbschoolsga.org

View Audit 358495 Questioned Costs: $1

Finding 564279 (2024-001)

Significant Deficiency 2024

The Geneva Foundation

WA

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

Contact Person(s): Kristen Bacon, Director of Finance Corrective action planned: The corrective actions to enhance Geneva’s lease management process are being implemented in Q1 and Q2 of 2025. A retroactive review of all Lease agreements was conducted in Q1 2025. An outcome of this review is th...

Contact Person(s): Kristen Bacon, Director of Finance Corrective action planned: The corrective actions to enhance Geneva’s lease management process are being implemented in Q1 and Q2 of 2025. A retroactive review of all Lease agreements was conducted in Q1 2025. An outcome of this review is the rollout of a requirement for real estate development firms to submit monthly invoices per the contractual terms with Geneva. In addition, a monthly reconciliation process is being performed by the Accounting Manager with an extra layer of review by the Director, Finance and Accounting, along with a quarterly reconciliation of leases (by location) performed by the Accounting Manager to ensure that payments match the data in recent Lease modifications by location. Lastly, the Accounting Manager is re-training Finance staff on file management and the utilization of a lease management tracker. If process deficiencies are identified or Standard Operating Procedures are not current, updates will be made, and end user compliance training will be rolled out to ensure a clear understanding. Recovery of the excessive lease payments will occur prior to 30 June 2025. Anticipated completion date: 30 June 2025

View Audit 358417 Questioned Costs: $1

Finding 564272 (2024-005)

None 2024

Los Angeles Community College District

CA

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

Corrective Actions: The District will continue to focus on learning and improving the delivery of its grant programs. While proud of the effort and engagement demonstrated in this program, which has been recognized as a gold standard for similar programs nationwide, the District is committed to sett...

Corrective Actions: The District will continue to focus on learning and improving the delivery of its grant programs. While proud of the effort and engagement demonstrated in this program, which has been recognized as a gold standard for similar programs nationwide, the District is committed to setting higher goals and expectations. We will continue to work diligently to achieve these ambitious objectives in future programs. Going forward, we will establish a communication protocol with the granting agencies to clarify the program goals and grant requirements as needed. We will implement more frequent monitoring tools for the early identification of potential concerns that may require further attention from the granting agencies. Personnel Responsible for Implementation: Nyame-Tease Prempeh, Director of Accounting, Los Angeles Community College District College Personnel, Grant Coordinators Expected Date of Implementation: December 1, 2024

View Audit 358384

Corrective Action Plans

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