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Corrective Action Plans

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Planned Parenthood of Maryland, Inc.
MD
Allowable Costs / Cost Principles Period of Performance
Exempt employees will enter time into their timesheet every payroll and supervisors will approve the timesheet.
Exempt employees will enter time into their timesheet every payroll and supervisors will approve the timesheet.
View Audit 344726
Finding 525564 (2024-002)
Significant Deficiency 2024
North Central Michigan College
MI
Questioned Costs Allowable Costs / Cost Principles Significant Deficiency
Auditor Description of Condition and Effect. The College does not have a negotiated rate, however, they used a rate other than the de minimis rate of 10% in their calculation of indirect costs. The College also did not use the modified total direct costs “MTDC” for purposes of this calculation, but...
Auditor Description of Condition and Effect. The College does not have a negotiated rate, however, they used a rate other than the de minimis rate of 10% in their calculation of indirect costs. The College also did not use the modified total direct costs “MTDC” for purposes of this calculation, but instead used the budgeted indirect cost total for the program. As a result of this condition, the College over-charged the grant by $21,765 during the fiscal year ended June 30, 2024. Auditor Recommendation. We recommend that the College implement a review process to ensure that the indirect costs charged to the grant are in accordance with the grant award letter. Corrective Action. The College will implement a review process to ensure that the indirect costs charged to the grant are in accordance with the grant award letter. Responsible Persons. Tom Zeidel, Vice President of Finance and Facilities and Troy Slater, Director of Business Office. Anticipated Completion Date. March 31, 2025.
View Audit 344645 Questioned Costs: $1
Finding 525547 (2024-002)
Material Weakness 2024
Jay County School Corporation
IN
Questioned Costs Allowable Costs / Cost Principles School Nutrition Programs § 200.303
Context: During testing of activities allowed and unallowed/allowable costs, it was noted the School Corporation transferred $48,693 from the School Lunch Fund to the JCHS Prepaid Food/Trust Acct to settle negative student balances deemed uncollectible. Outstanding student debt resulting from nonpa...
Context: During testing of activities allowed and unallowed/allowable costs, it was noted the School Corporation transferred $48,693 from the School Lunch Fund to the JCHS Prepaid Food/Trust Acct to settle negative student balances deemed uncollectible. Outstanding student debt resulting from nonpayment of school meals or milk is an unallowable expenditure to the nonprofit school food service account and cannot be absorbed by the food service program at the end of the school year. It must be paid for with other non-federal sources. Contact Person Responsible for Corrective Action: Shannon Current Contact Phone Number: 260-726-9341 Views of Responsible Official: We concur with the finding now that we have more clarifying information. Prior to this audit, we were told we had to use non-federal funds to write off the debt. The published documentation we had was vague as it only stated non-federal funds. With the assistance of our food service company, we were told that catering, adult meals, and al a carte were all non-federal funds. They also had a calculation for figuring out the amount of non-federal funds that we had to make sure it was enough to cover the negative debt. Description of Corrective Action Plan: Moving forward, I will make sure that any negative debt is written off using the operations fund, rainy day, or other approved fund. Anticipated Completion Date: The next time we are required to write off debt. Possibly June 30, 2025.
View Audit 344628 Questioned Costs: $1
Finding 525525 (2024-002)
Material Weakness 2024
Cleveland Municipal School District
OH
Allowable Costs / Cost Principles Reporting School Nutrition Programs § 200.430
We were previously found to be compliant with time and effort based on a single annual survey, although DEW’s guidance states it should be done semi-annually. We will be changing time and effort reporting to at least twice annually, resolving this issue. One was completed September 2024 and another ...
We were previously found to be compliant with time and effort based on a single annual survey, although DEW’s guidance states it should be done semi-annually. We will be changing time and effort reporting to at least twice annually, resolving this issue. One was completed September 2024 and another will be completed by February 2025.
View Audit 344601
Greenheart International
IL
Allowable Costs / Cost Principles Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking
2024-002 Name of Contact Person: Matthew Roy Corrective Action: Management believes this is a carryover from the prior year. The period tested was before the prior year audit so there was therefore no opportunity to correct the issue following the prior year comment. All periods subsequent to the 20...
2024-002 Name of Contact Person: Matthew Roy Corrective Action: Management believes this is a carryover from the prior year. The period tested was before the prior year audit so there was therefore no opportunity to correct the issue following the prior year comment. All periods subsequent to the 2023 audit have been properly supported and will be going forward. Proposed Completion Date: Management considers this finding resolved as of August 2024.
View Audit 344596
Finding 525499 (2024-006)
Material Weakness 2024
Maywood-Melrose Park-Broadview School District 89
IL
Allowable Costs / Cost Principles Cash Management Internal Control / Segregation of Duties § 200.402 § 200.408
Maywood-Melrose Park-Broadview School District 89 06-016-0890-02 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2024 Corrective Action Plan Finding No.: 2024- 006 Condition: Audit procedures identified that the District claimed $2,097,350 of expendit...
Maywood-Melrose Park-Broadview School District 89 06-016-0890-02 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2024 Corrective Action Plan Finding No.: 2024- 006 Condition: Audit procedures identified that the District claimed $2,097,350 of expenditures on their June 30, 2024 reimbursement claim submitted to the Illinois State Board of Education, however these expenditures were not received and paid by the District until July/August 2024. Plan: The district performs a review of supporting documentation for expenditures claimed during a reimbursement request to ensure that expenditures claimed for reimbursement occurred during the fiscal year for which they are being claimed. Anticipated Date of Completion: June 30, 2025 Name of Contact Person: Scott Wold, Business Manager
View Audit 344578
Finding 525349 (2024-001)
Material Weakness 2024
Town of Hingham, Massachusetts
MA
Questioned Costs Allowable Costs / Cost Principles § 200.430
Management will enhance procedures and controls to ensure that payroll costs charged to the grant are adequately documented.
Management will enhance procedures and controls to ensure that payroll costs charged to the grant are adequately documented.
View Audit 344569 Questioned Costs: $1
Finding 525303 (2024-004)
Significant Deficiency 2024
Shelby Eastern Schools
IN
Questioned Costs Allowable Costs / Cost Principles School Nutrition Programs § 200.303 § 200.430
Context: For 5 selections, in a sample of 5 payroll transactions, the School Corporation did not have time and effort logs to support the portion of the employees’ time charged to the grant. The employees’ time was split with a non-federal fund; however, the School Corporation did not have support ...
Context: For 5 selections, in a sample of 5 payroll transactions, the School Corporation did not have time and effort logs to support the portion of the employees’ time charged to the grant. The employees’ time was split with a non-federal fund; however, the School Corporation did not have support for the allocation of the time charged to the School Lunch fund. Contact Person Responsible for Corrective Action: Chris Scott Contact Phone Number: 765-544-2246 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The School Corporation will implement a formal time and effort reporting system for all employees whose salaries are partially funded by federal grants. Our Café department has since revised our process and no longer charge any SES employee payroll to the Café Account for cleaning. As a result, this issue has been fully addressed and should not recure in future reporting periods Anticipated Completion Date: July 2024
View Audit 344529 Questioned Costs: $1
Finding 525297 (2024-001)
Significant Deficiency 2024
Gilbert Unified School District No. 41
AZ
Questioned Costs Allowable Costs / Cost Principles Reporting § 200.303 § 200.510
Finding Number: 2024‐001 Program Name/Assistance Listing Titles: Emergency Connectivity Fund; Education Stabilization Fund Assistance Listing Numbers: 32.009; 84.425 Contact Person: Jackie Mattinen, Director of Finance Anticipated Completion Date: February 28, 2025 Planned Corrective Action: The Gil...
Finding Number: 2024‐001 Program Name/Assistance Listing Titles: Emergency Connectivity Fund; Education Stabilization Fund Assistance Listing Numbers: 32.009; 84.425 Contact Person: Jackie Mattinen, Director of Finance Anticipated Completion Date: February 28, 2025 Planned Corrective Action: The Gilbert Public Schools Finance Department will provide financial oversight of all State and Federal fund applications and will require finance approval prior to submittal of all State and Federal fund applications initiated by all District departments and schools.
View Audit 344525 Questioned Costs: $1
Finding 525280 (2024-004)
Significant Deficiency 2024
Tgu Public School District No. 60
ND
Allowable Costs / Cost Principles Internal Control / Segregation of Duties Significant Deficiency § 200.328
Official Responsible for Ensuring CAP Dani Haman, Head Start business manager, will be responsible to ensure that the appropriate measures are taken. Correcting Plan The District will provide Dani Haman, Head Start business manager, necessary training. The Planned Completion Date of CAP Immediately
Official Responsible for Ensuring CAP Dani Haman, Head Start business manager, will be responsible to ensure that the appropriate measures are taken. Correcting Plan The District will provide Dani Haman, Head Start business manager, necessary training. The Planned Completion Date of CAP Immediately
View Audit 344504
Finding 525271 (2024-001)
Significant Deficiency 2024
Investment Casting Institute
NJ
Questioned Costs Allowable Costs / Cost Principles
United States Department of Defense 2024-001 Improvements in Manufacturing Productivity via Additive Capabilities and Techno-Economic Analysis - Assistance Listing No. 12.800 Recommendation: Design controls to ensure an adequate review process is in place to review the employee rates used to calcul...
United States Department of Defense 2024-001 Improvements in Manufacturing Productivity via Additive Capabilities and Techno-Economic Analysis - Assistance Listing No. 12.800 Recommendation: Design controls to ensure an adequate review process is in place to review the employee rates used to calculate costs applied to the program and submitted in monthly invoices to ensure costs are allowable. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization has conducted a review of current employee rates and established a policy to review any revisions made to the rates. Name(s) of the contact person(s) responsible for corrective action: Tim Sullivan, CEO Planned completion date for corrective action plan: December 31, 2025 If the Government Accountability Office has questions regarding this plan, please call Tim Sullivan at (603) 801-8130.
View Audit 344494 Questioned Costs: $1
Finding 525250 (2024-002)
Significant Deficiency 2024
American Baptist Theological Seminary
TN
Allowable Costs / Cost Principles Reporting Equipment & Real Property Management
Management agrees with the finding. The College is in the process of identifying an Enterprise Resource Planning system with a finance module to implement that will facilitate accounting for grants and strengthen internal controls. In the interim, management will restructure the general ledger in th...
Management agrees with the finding. The College is in the process of identifying an Enterprise Resource Planning system with a finance module to implement that will facilitate accounting for grants and strengthen internal controls. In the interim, management will restructure the general ledger in the current system to identify and classify appropriate costs and allocate through monthly journal entries. Monthly monitoring will take place and adjustments made when needed as a part of the month-end closing process.
View Audit 344463
Heart of Oregon Corps, Inc.
OR
Allowable Costs / Cost Principles Procurement, Suspension & Debarment Cash Management
Corrective Action: During a period of staff transition in a Program Director role, travel was arranged for a group on a grant-approved training trip, which included several program participants. When the airline tickets were purchased, one participant whose activities and enrollment were part of a ...
Corrective Action: During a period of staff transition in a Program Director role, travel was arranged for a group on a grant-approved training trip, which included several program participants. When the airline tickets were purchased, one participant whose activities and enrollment were part of a different funding source within the same overall program was mistakenly included in this group. This oversight was not caught by program staff at the time, and the member participated in the trip. The issue was identified during the audit, promptly corrected by staff, and the grant funder was refunded for the expense in January 2025, prior to the audit’s completion. Additionally, the process for vetting participants for such trips has been revised to include regular reviews of enrollment status, both at the time of airfare purchase, but also at the time of travel. Program staff will more regularly and actively provide fiscal staff current enrollment information, which will be cross-referenced during both the AP and cost allocation entry, and during the reimbursement A/R invoicing process, to ensure cost allowability. Anticipated Completion Date February 2025
View Audit 344410
Finding 525195 (2024-001)
Material Weakness 2024
Eastbrook Community School Corporation
IN
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303
Context: For testing of activities allowed and unallowed, a sample of 21 vendor vouchers were selected for testing. Two vouchers totaling $61,841 were related to disbursements for floor replacement costs incurred and charged to the ESSER III grant award. The School Corporation received approval fr...
Context: For testing of activities allowed and unallowed, a sample of 21 vendor vouchers were selected for testing. Two vouchers totaling $61,841 were related to disbursements for floor replacement costs incurred and charged to the ESSER III grant award. The School Corporation received approval from the Indiana Department of Education (IDOE) through the grant application to utilize a portion of the ESSER II grant award for floor replacement throughout the School Corporation. During the audit period, the School Corporation had $88,600 that was disbursed and reported on the SEFA for ESSER II and $142,400 that was disbursed and reported on the SEFA for ESSER III for floor replacement. The School Corporation did not receive approval from the Indiana Department of Education (IDOE) to use ESSER III funding for the flooring project as required for construction or remodeling related projects. The total amount of the flooring project funded by the ESSER III grant, including amounts paid prior to the audit, was $219,992. The portion of the flooring project paid by the ESSER II grant was $163,000 which was properly approved by IDOE. Contact Person Responsible for Corrective Action: Lisa Baker, Business Manager Contact Phone Number: 765-664-0624 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The School Corporation will put a system in place to ensure that each grant application is printed in its entirety, including the narratives, and file them in the appropriate grant files maintained by the business manager. The business manager will verify that the agreed upon expenditures are included in the grant application before any orders are placed or purchases are approved. Additionally, accounting descriptions set up in the financial software will better reflect IDOE-approved expenditures. Anticipated Completion Date: February 25, 2025
View Audit 344409 Questioned Costs: $1
Finding 525189 (2024-001)
Material Weakness 2024
Child & Family Services of Northwestern Michigan, Inc.
MI
Allowable Costs / Cost Principles Cash Management Material Weakness § 200.403
Management's Response: The Organization acknowledges the finding and agrees with the auditors' recommendations. We recognize the importance of maintaining accurate documentation and financial controls to ensure compliance with federal regulations. To address the finding, the Organization will implem...
Management's Response: The Organization acknowledges the finding and agrees with the auditors' recommendations. We recognize the importance of maintaining accurate documentation and financial controls to ensure compliance with federal regulations. To address the finding, the Organization will implement the following corrective actions: 1) Journalizing administrative allocations - effective March 31, the Organization will implement a procedure to allocate administrative costs to each applicable federal award program through monthly journal entries within the general ledger. 2) Improved documentation retention - the Organization will establish a process to retain supporting documentation for all costs submitted for reimbursement, ensuring alignment between the general ledger and reimbursement requests. 3) Internal controls for expense classification - the Organization will implement additional controls to prevent expenses from being reclassified within the general ledger after reimbursement requests have been submitted. Any necessary adjustments will be documented with a clear audit trail. These corrective actions will be fully implemented by March 31, 2025, will include and cover all such costs from the start of the fiscal year which began October 1, 2024, and management will monitor compliance to ensure ongoing adherence to these procedures.
View Audit 344405
Finding 525186 (2024-001)
Material Weakness 2024
Readyct, Inc.
CT
Allowable Costs / Cost Principles
Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Recommendation: ReadyCT, Inc. should formalize a process of employee documentation of time and effort for the award as well as supervisor review over allocations to the award to ensure that allocations are based on ac...
Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Recommendation: ReadyCT, Inc. should formalize a process of employee documentation of time and effort for the award as well as supervisor review over allocations to the award to ensure that allocations are based on actual time and effort. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will formalize the documentation process over allocation of time to the award to ensure only actual time worked on the award is charged to the awards. Name of the contact person responsible for corrective action: Shannon Marimón, Executive Director Planned completion date for corrective action plan: February 1, 2025 If the U.S. Department of the Treasury has questions regarding this schedule, please call Shannon Marimón at 650-400-2076.
View Audit 344404
Finding 525149 (2024-002)
Significant Deficiency 2024
Indigenous Peoples Task Force
MN
Allowable Costs / Cost Principles § 200.430
2024-002: Payroll Timecard Approval Federal Departments: Department of Health and Human Services Assistance Listing #: 93.612 and 93.959 Compliance and Internal Controls Significant Deficiency Category of Finding – Allowable Costs/ Cost Principles Name of contact person – Sharon Day, Executive Di...
2024-002: Payroll Timecard Approval Federal Departments: Department of Health and Human Services Assistance Listing #: 93.612 and 93.959 Compliance and Internal Controls Significant Deficiency Category of Finding – Allowable Costs/ Cost Principles Name of contact person – Sharon Day, Executive Director Corrective action – IPTF has hired and assigned an experienced individual within the organization who has the responsibility of reviewing and approving the Executive Director's timecard prior to processing. Completion date – Management and the Board of Directors implemented the above as of February 2024.
View Audit 344389
D'youville University
NY
Student Financial Aid Allowable Costs / Cost Principles Eligibility
The University experienced significant staffing turnover in the financial aid department during the 2023-2024 aid year, resulting in certain established processes to go unfollowed. In June 2024, the University hired a full-time outsourced staffing solution, which has added headcount and stabilized t...
The University experienced significant staffing turnover in the financial aid department during the 2023-2024 aid year, resulting in certain established processes to go unfollowed. In June 2024, the University hired a full-time outsourced staffing solution, which has added headcount and stabilized the department staffing. The Director has established clear roles and responsibilities so that established processes are not missed going forward. Additionally, job duties have been reallocated to ensure calculations on official and unofficial withdrawals, exit counseling communications and FDL and Pell reconciliations are done monthly going forward. Both the FDL and Pell programs were closed out timely for 2023-2024.
View Audit 344382
D'youville University
NY
Student Financial Aid Allowable Costs / Cost Principles Reporting
The University experienced significant staffing turnover in the financial aid department during the 2023-2024 aid year, resulting in certain established processes to go unfollowed. In June 2024, the University hired a full-time outsourced staffing solution, which has added headcount and stabilized t...
The University experienced significant staffing turnover in the financial aid department during the 2023-2024 aid year, resulting in certain established processes to go unfollowed. In June 2024, the University hired a full-time outsourced staffing solution, which has added headcount and stabilized the department staffing. The Director has established clear roles and responsibilities so that established processes are not missed going forward. Additionally, job duties have been reallocated to ensure calculations on official and unofficial withdrawals and exit counseling communications are done monthly going forward.
View Audit 344382
Finding 525081 (2024-002)
Material Weakness 2024
The Salvation Army Chicago City Fund
IL
Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking
Finding 2024‐002: Allowable Costs/Cost Principles (Material Weakness and Noncompliance) Condition: For individuals charged to this program who also have time charged to other programs there were no timesheets or other evidence to support the allocation to the program was based on actual time incurre...
Finding 2024‐002: Allowable Costs/Cost Principles (Material Weakness and Noncompliance) Condition: For individuals charged to this program who also have time charged to other programs there were no timesheets or other evidence to support the allocation to the program was based on actual time incurred to the program but was instead based on the budgeted amounts for those individuals. Corrective Action Planned: -All individuals assigned to multiple contracts will keep time logs of hours workedon each, with a monthly review that the hours align with the budgeted amounts. -In the event hours diverge, workload will be adjusted or a budget adjustment will be requested. Anticipated Completion Date: February 1, 2025 Name of Contact Person Responsible for the Plan: Kimberly Atwood Lepse, Divisional Director of Finance
View Audit 344366 Questioned Costs: $1
Finding 524952 (2024-001)
Material Weakness 2024
Queen Anne's County, Maryland
MD
Allowable Costs / Cost Principles Cash Management Material Weakness § 200.303
Recommendation: We recommend all reimbursements and payments be reviewed in detail to ensure no payments are funding unallowable costs. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Going forward, the county w...
Recommendation: We recommend all reimbursements and payments be reviewed in detail to ensure no payments are funding unallowable costs. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Going forward, the county will implement a more thorough review process for expenditures that were initially paid by a separate entity and subsequently reimbursed by us, ensuring all such transactions are properly documented and compliant with grant guidelines. Name of contact person responsible for corrective action: Jeffrey Rank, Director, Office of Budget & Finance Planned completion date for corrective action plan: February 28, 2025
View Audit 344295
Finding 524897 (2024-002)
Significant Deficiency 2024
Town of Coventry, Connecticut
CT
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Reporting
UNITED STATES DEPARTMENT OF THE TREASURY 2024-002 COVID-19 – American Rescue Plan Act – Assistance Listing No. 21.027 Recommendation: We recommend that the Town review its procedures over grant reporting requirements to ensure all reports are reviewed and documentation of that review is retained. ...
UNITED STATES DEPARTMENT OF THE TREASURY 2024-002 COVID-19 – American Rescue Plan Act – Assistance Listing No. 21.027 Recommendation: We recommend that the Town review its procedures over grant reporting requirements to ensure all reports are reviewed and documentation of that review is retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Although there were no errors in the reporting, to ensure efficiencies, staff other than the Finance Director will review grant reporting and sign off before it is submitted. Name(s) of the contact person(s) responsible for corrective action: Julie Chapman Planned completion date for corrective action plan: February 1, 2025
View Audit 344253
Finding 524881 (2024-002)
Significant Deficiency 2024
East Windsor Regional School District
NJ
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.403 § 200.430
Cross training will occur between the BA, Assistant BA and the Senior Accountant. In the event of extended vacancies or absences, multiple staff members will be trained on filing correct final reports.
Cross training will occur between the BA, Assistant BA and the Senior Accountant. In the event of extended vacancies or absences, multiple staff members will be trained on filing correct final reports.
View Audit 344245 Questioned Costs: $1
Finding 524862 (2024-001)
Significant Deficiency 2024
Family Voices
MA
Allowable Costs / Cost Principles
Corrective action plan: Beginning in the pay period of October 2024, the new Finance Director issued a memo of accounting policy change. The memo outlined the deficiencies in both the payroll allocation method as well as the cause and effect of other allocations that used time and effort as the allo...
Corrective action plan: Beginning in the pay period of October 2024, the new Finance Director issued a memo of accounting policy change. The memo outlined the deficiencies in both the payroll allocation method as well as the cause and effect of other allocations that used time and effort as the allocation method. The policy was put into effect in October 2024 with plans to recalculate the allocations that occurred prior to that time frame within the 2025 Fiscal Year. The new allocation method has been implemented and as of December 2, 2024 the organization is in compliance with the standards of allowable cost grants. Personnel responsible for corrective action plan: Smythe Kannapell, CPA Estimated corrective action completion date: October 2024
View Audit 344229
Finding 524822 (2024-001)
Significant Deficiency 2024
The College of New Jersey
NJ
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.403 § 200.430
Corrective Action Plan for Current Year Findings June 30, 2024 Finding 2024-001: Activities Allowed or Unallowed Research and Development Cluster Award Period: July 1, 2023 – June 30, 2024 Responsible Person: Karen Miller, Controller 609-771-2203 Jeanette Vega, Director of Grant Financial Administra...
Corrective Action Plan for Current Year Findings June 30, 2024 Finding 2024-001: Activities Allowed or Unallowed Research and Development Cluster Award Period: July 1, 2023 – June 30, 2024 Responsible Person: Karen Miller, Controller 609-771-2203 Jeanette Vega, Director of Grant Financial Administration 609-771-2847 Corrective Action Plan: For the fiscal year ending June 30, 2024, the College had 7 employees with a combined total of 10 payroll instances with no effort verification form certified for any of the transactions from July 1, 2023, to December 31, 2023, in the fiscal year being audited. The effort was certified after the fiscal year, as part of the year-end process which was not in line with the semi-annually time frames as historically done with guidance in our Effort Verification Operating Policy. The College recognizes the importance of ensuring that labor costs charged to federal awards are based on accurate and timely records and certifications, as required under 2 CFR 200.430(g). The timing delays occurred due to staffing vacancies and knowledge transfer of current staff as well as misalignment of staffing. Once the staffing was realigned, trained, and vacant positions filled, the time and effort certification for the fiscal year labor costs were completed. This task occurred during the months between August 2024 and November 2024 which was outside the policy time frames. The College is committed to improving its internal controls over time and effort reporting for research and development grants to ensure compliance by taking corrective action steps to improve monitoring and oversight, strengthen training and communications, and develop an action plan for corrective timing. The College implemented part of the corrective action on August 01, 2024, retroactive to July 1, 2023, and will complete the remaining items by the end of the next fiscal year. Anticipated Completion Date: June 30, 2025
View Audit 344210
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