Corrective Action Plans

Finding 519398 (2024-002)

Significant Deficiency 2024

MO

Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.302

In response to the findings on the andit of federal programs the district will implement the following: Each month when reporting our financials all federal grant accounts will be separated and will be reviewed for accuracy and to insure proper project codes are correct also expenditures for 1 % pro...

In response to the findings on the andit of federal programs the district will implement the following: Each month when reporting our financials all federal grant accounts will be separated and will be reviewed for accuracy and to insure proper project codes are correct also expenditures for 1 % professional development will be reviewed for accuracy. All payment request for federal fund grants will be approved prior to submission by the Superintendent. Ann Wallace will provide this listing to the Superintendent for approval each month. Corrective Action Plan has been implemented July 25, 2024.

View Audit 338320 Questioned Costs: $1

Finding 519294 (2024-002)

Significant Deficiency 2024

Urban Minority Alcoholism and Drug Abuse Outreach Program of Lucas County, Inc.

OH

Allowable Costs / Cost Principles § 200.405

2024-002 No indirect cost allocation methodology Criteria: According to CFR Part 200.405(d), if a cost benefits two or more projects or activities in proportions that can be determined without undue effort or cost, the cost must be allocated to the projects based on the proportional benefit. However...

2024-002 No indirect cost allocation methodology Criteria: According to CFR Part 200.405(d), if a cost benefits two or more projects or activities in proportions that can be determined without undue effort or cost, the cost must be allocated to the projects based on the proportional benefit. However, when these proportions cannot be determined because of the interrelationship of the work involved, then, notwithstanding paragraph (c), the costs may be allocated or transferred to benefited projects on any reasonable documented basis. Client Response: The agency will use FTE as an allocation method for such expenses calculated as such: (FTE hours for program/Total FTE hours x Total Expense of Line Item). Proposed Implementation Date – December 1, 2024 Name of Contact Person – John Edwards, Sr. Email:jledwards@umadaop.org Phone: 419-255-4444

View Audit 338059

Finding 519192 (2024-001)

Significant Deficiency 2024

East Baton Rouge Parish Sheriff

LA

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.332

Management agrees with this finding and will implement a more detailed review process for PTE and subrecipient monitoring requirements to ensure grant requirements are being appropriately followed.

View Audit 337813 Questioned Costs: $1

Finding 519185 (2024-003)

Material Weakness 2024

Southwestern Illinois College Community College District #522

IL

Allowable Costs / Cost Principles Material Weakness Reporting § 200.303 § 200.430

2024-003 Career and Technical Education – Basic Grant to States – Assistance Listing No. 84.048 Child Care and Development Block Grant – Assistance Listing No. 93.575 Recommendation: We recommend the College review policies and procedures to ensure all personnel on federal grants have documented tim...

2024-003 Career and Technical Education – Basic Grant to States – Assistance Listing No. 84.048 Child Care and Development Block Grant – Assistance Listing No. 93.575 Recommendation: We recommend the College review policies and procedures to ensure all personnel on federal grants have documented time and effort reports as stated in federal regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The College will conduct an annual review and certification of time and effort. Name(s) of the contact person(s) responsible for corrective action: Jacob Wheeler, Chief Financial Officer Planned completion date for corrective action plan: June 30, 2025

View Audit 337794

Finding 519163 (2024-001)

Significant Deficiency 2024

Eugenio Maria De Hostos Charter School

PA

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

Title funds reporting responsibilities and timeline Meeting attendants: Cynthia Marrero[grant coordinator], Janira Gonzalez[accounting supervisor], Parth Patel [senior accountant], and Xin Yi [CFO] Date: 11/19/2024 Below the clarification regarding Title Funds grant reporting:  In May, PDE issues a...

Title funds reporting responsibilities and timeline Meeting attendants: Cynthia Marrero[grant coordinator], Janira Gonzalez[accounting supervisor], Parth Patel [senior accountant], and Xin Yi [CFO] Date: 11/19/2024 Below the clarification regarding Title Funds grant reporting:  In May, PDE issues a preliminary award for the following school year  In the first week of July, Grant Coordinator submits consolidated application with grant budget o Grant Budget (eGrants) prepared by Grant Coordinator needs to match with school-wide plan (FRCPP) by Principals o Grant coordinator will request salaries and benefits information from Payroll Director and vendor information based on plans o THe positions listed in the plan and budget need to meet twice a year. The school principals need to document it. The Grant Coordinator will communicate it. o Grant Coordinator needs to provide the award letter and the consolidated application/agreement to the Accounting Department as soon as it’s approved.  In July, Senior Accountant needs to accrue the revenues based on the preliminary allocation o The Senior Accountant needs to update the AR workpaper to reflect the allocation.  Starting in January during the school year, the Senior Accountant needs to file the quarterly cash on hand report (three reports) based on estimated expenses. The report is due by the 10th of the month following the conclusion of each quarter. o When grant expenses need to be reconciled and reclassified between Grant Coordinator and Accounting Supervisor monthly. The Accounting Supervisor sets up the recurring calendar invite. o Accounting Supervisor needs to review and confirm o The Accounting Supervisor sets up a calendar reminder for the Senior Accountant to prepare the quarterly cash on hand report and another one for the due date.  In January, Grant Coordinator will collect time and efforts certificates for positions included in the plan and budget from July (or whenever the grant period starts) to December  In February, PDE issues the revised allocation. The Grant Coordinator needs to forward those revised award letters to the Accounting Department as soon as they’re received.  In March, Senior Accountant needs to reconcile and accrue revenues based on revised allocation. If needed, a retroactive adjustment is made for year to date revenues o Senior Accountant needs to update AR work paper to reflect the revised allocation  By April, Grant Coordinator needs to submit the revised application along with the budget to match the school wide plan o The Grant Coordinator needs to send a copy of the revised consolidated agreement to the accounting department as soon as they’re approved.  In July, Grant Coordinator needs to compile the expenses for final expenditure report (FER) and submit the reports o A copy of the FER needs to be provided to the accounting department.  In July, Grant Coordinator will collect time and efforts certificates for positions included in the plan and budget from January to June  In August, the AR workpaper needs to reconciled to be audit ready in both cash receipts and revenue accrual

View Audit 337715

Finding 519157 (2024-001)

Significant Deficiency 2024

Antonia Pantoja Community Charter School

PA

Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.303

Title funds reporting responsibilities and timeline Meeting attendants: Cynthia Marrero[grant coordinator], Janira Gonzalez[accounting supervisor], Parth Patel [senior accountant], and Xin Yi [CFO] Date: 11/19/2024 Below the clarification regarding Title Funds grant reporting:  In May, PDE issues a...

Title funds reporting responsibilities and timeline Meeting attendants: Cynthia Marrero[grant coordinator], Janira Gonzalez[accounting supervisor], Parth Patel [senior accountant], and Xin Yi [CFO] Date: 11/19/2024 Below the clarification regarding Title Funds grant reporting:  In May, PDE issues a preliminary award for the following school year  In the first week of July, Grant Coordinator submits consolidated application with grant budget o Grant Budget (eGrants) prepared by Grant Coordinator needs to match with school-wide plan (FRCPP) by Principals o Grant coordinator will request salaries and benefits information from Payroll Director and vendor information based on plans o THe positions listed in the plan and budget need to meet twice a year. The school principals need to document it. The Grant Coordinator will communicate it. o Grant Coordinator needs to provide the award letter and the consolidated application/agreement to the Accounting Department as soon as it’s approved.  In July, Senior Accountant needs to accrue the revenues based on the preliminary allocation o The Senior Accountant needs to update the AR workpaper to reflect the allocation.  Starting in January during the school year, the Senior Accountant needs to file the quarterly cash on hand report (three reports) based on estimated expenses. The report is due by the 10th of the month following the conclusion of each quarter. o When grant expenses need to be reconciled and reclassified between Grant Coordinator and Accounting Supervisor monthly. The Accounting Supervisor sets up the recurring calendar invite. o Accounting Supervisor needs to review and confirm o The Accounting Supervisor sets up a calendar reminder for the Senior Accountant to prepare the quarterly cash on hand report and another one for the due date.  In January, Grant Coordinator will collect time and efforts certificates for positions included in the plan and budget from July (or whenever the grant period starts) to December  In February, PDE issues the revised allocation. The Grant Coordinator needs to forward those revised award letters to the Accounting Department as soon as they’re received.  In March, Senior Accountant needs to reconcile and accrue revenues based on revised allocation. If needed, a retroactive adjustment is made for year to date revenues o Senior Accountant needs to update AR work paper to reflect the revised allocation  By April, Grant Coordinator needs to submit the revised application along with the budget to match the school wide plan o The Grant Coordinator needs to send a copy of the revised consolidated agreement to the accounting department as soon as they’re approved.  In July, Grant Coordinator needs to compile the expenses for final expenditure report (FER) and submit the reports o A copy of the FER needs to be provided to the accounting department.  In July, Grant Coordinator will collect time and efforts certificates for positions included in the plan and budget from January to June  In August, the AR workpaper needs to reconciled to be audit ready in both cash receipts and revenue accrual

View Audit 337713

Finding 519146 (2024-002)

Material Weakness 2024

Cooperative Educational Service Agency #3

WI

Allowable Costs / Cost Principles Cash Management

Finding #2024-002 Wage Allocations (Program Affected - Career and Technical Education - Basic Grants to States (Assistance Listing No. 84.048) and Youth Apprenticeship (State Program ID No. 445.107) Condition: Wages and benefits charged to the Career and Technical Education - Basic Grants to States...

Finding #2024-002 Wage Allocations (Program Affected - Career and Technical Education - Basic Grants to States (Assistance Listing No. 84.048) and Youth Apprenticeship (State Program ID No. 445.107) Condition: Wages and benefits charged to the Career and Technical Education - Basic Grants to States and Youth Apprenticeship were based on projected staff time and not the actual activity of each employee from the Agency's time management system. Criteria: When wages and benefits are allocated to multiple programs, the costs claimed for reimbursement should be based on the actual time spent. Supporting documentation must be maintained to support how each employee is allocated. When making grant claims, payroll costs coded to the grant project in the general ledger should be compared to the time management system. Cause: The Agency projected staff time at the beginning of the year. Actual hours worked by employees in the time management system did not match the projected staff time recorded to the grants in the general ledger. These grants were not adjusted to match actual staff time. Effect: The costs charged to the grant may not reflect the actual time and effort spent by the employees. Recommendation: We recommend the projected staff time charged to projects be adjusted to actual costs at least annually when there are significant differences between projected and actual time. Response: The Agency reviews timesheets in Harvest whenever grant claims are made to ensure proper work has been completed and proper work time is claimed under grants. Each employee is provided with their payroll allocations as per grant funding amounts. The reports are submitted weekly by each employee and reviewed by management weekly. To ensure that the deliverables are being met, and time is being worked accordingly, grant claims are made on actual costs only. Contact Person: Courtney Rounds Anticipated Completion: 12/1/2024

View Audit 337672

Finding 519114 (2024-002)

Significant Deficiency 2024

City of Detroit, Michigan

MI

Subrecipient Monitoring Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking § 200.303

Federal Program, Assistance Listing Number and Name - ALN 97.036, Department of Homeland Security, Disaster Grants – Public Assistance (Presidentially Declared Disasters) (FEMA) Condition: Original Finding Description - The FEMA grant expenses are charged to various funds in the general ledger over...

Federal Program, Assistance Listing Number and Name - ALN 97.036, Department of Homeland Security, Disaster Grants – Public Assistance (Presidentially Declared Disasters) (FEMA) Condition: Original Finding Description - The FEMA grant expenses are charged to various funds in the general ledger over several years but is managed and tracked by project in a manual spreadsheet which agrees to the amount of expenses reported on the fiscal year 2024 Schedule of Expenditures of Federal Awards (SEFA). FEMA expenditures are reported on the SEFA when there is an award and expenditures. Given that the award is made subsequent to the expenditures being incurred a manual spreadsheet is used to track expenditures being charged to the grant. There were instances of duplicated costs in the manual spreadsheet. Contact Person Responsible for Corrective Action / Anticipated Completion Date - Istakur Rahman; Anticipated completion date: June 2025 Planned Corrective Action - The identified duplicate cost was an isolated occurrence caused by an oversight during the spreadsheet preparation process. While existing controls are in place, management will perform a secondary review of the end-to-end process to enhance these controls.

View Audit 337640

Finding 519068 (2024-001)

None 2024

Abc Unified School District

CA

Questioned Costs Allowable Costs / Cost Principles Cash Management

The district has been and will continue to follow the guidelines and regulations for the grants awarded and will continue to review the documentation provided to support the claims for reimbursements for accuracy.

View Audit 337566 Questioned Costs: $1

Finding 519019 (2024-001)

Significant Deficiency 2024

California Online Public Schools

CA

Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.514

Controls will be implemented for future reporting and the Organization will have the opportunity to correct the reporting errors in the subsequent periods.

View Audit 337531

Finding 518897 (2024-002)

Significant Deficiency 2024

Goodwill Industries, Inc. / Easter Seals Minnesota

MN

Allowable Costs / Cost Principles § 200.303

Corrective Action Plan: In this case, the correct information is being captured in UKG, the system of record, but the data was recorded incorrectly in the general ledger. The error occurred while trying to correct the general ledger coding error and inadvertently removed the dollars from the incor...

Corrective Action Plan: In this case, the correct information is being captured in UKG, the system of record, but the data was recorded incorrectly in the general ledger. The error occurred while trying to correct the general ledger coding error and inadvertently removed the dollars from the incorrect employee. rather than the employee where the error occurred. There already is a review process for journal entries before posting but they missed this mistake. We will review journal entries more closely moving forward. Responsible Individuals: André Prahl, Director of Finance Anticipated Completion Date: December 3, 2024

View Audit 337365

Finding 518465 (2024-005)

Significant Deficiency 2024

City of Battle Creek

MI

Allowable Costs / Cost Principles Special Tests & Provisions

Finding: 2024-005 – Blood Lead Testing Program: Lead Hazard Reduction Grant Program (ALN 14.905); U.S. Department of Housing and Urban Development; Direct award; All project numbers. Auditor Description of Condition and Effect: During our testing of applicant files, the City did not require blood ...

Finding: 2024-005 – Blood Lead Testing Program: Lead Hazard Reduction Grant Program (ALN 14.905); U.S. Department of Housing and Urban Development; Direct award; All project numbers. Auditor Description of Condition and Effect: During our testing of applicant files, the City did not require blood testing for each child under the age of six who resided in the housing unit for one out of the five files selected for testing. It was also noted that the child's parent or legal guardian did not decline to have the child's blood tested. As a result of this condition, the City did not follow HUD guidelines to ensure that blood lead testing was performed in accordance with the grant requirements. Auditor Recommendation: We recommend that the City implement policies and procedures to ensure that blood lead testing is complete for all applicants with children under the age of six who reside in the housing unit. Corrective Action: The City acknowledges the issue noted with Blood Lead Testing. The lack of testing occurred prior to current management taking over the program. All blood lead testing under current management is believed to be in compliance with program guidelines. Since January, 2024 the program has only served families with known lead poisoning with children 6 or under. Responsible Person: Marcie Gillette, Community Services Director Anticipated Completion Date: June 30, 2025

View Audit 336917

Finding 518460 (2024-003)

Significant Deficiency 2024

City of Battle Creek

MI

Reporting Allowable Costs / Cost Principles

Finding: 2024-003 – Timely Reporting Program: Lead Hazard Reduction Grant Program (ALN 14.905); U.S. Department of Housing and Urban Development; Direct award; All project numbers. Auditor Description of Condition and Effect: During our audit procedures over the City's reporting process, we noted ...

Finding: 2024-003 – Timely Reporting Program: Lead Hazard Reduction Grant Program (ALN 14.905); U.S. Department of Housing and Urban Development; Direct award; All project numbers. Auditor Description of Condition and Effect: During our audit procedures over the City's reporting process, we noted that the City did not submit the quarterly SF-425 reports for fiscal year by the deadlines outlined in the grant agreements. Additionally, it was noted that the City did not complete and submit the required race and ethnic data for fiscal year 2024 using form HUD-27061. As a result of this condition, the City did not comply fully with the reporting requirements under this federal award. In addition, the City was exposed to an increased risk that the reports filed could contain errors and not be detected and corrected on a timely basis. Auditor Recommendation: We recommend that the City establish procedures to ensure that the HUD-27061 form is completed. We also recommend that all required reports are filed by their deadlines. Corrective Action: The City acknowledges the SF-425 reports for the Lead Hazard Reduction Grant Program were not timely submitted. Finance and Community Development will work together to strengthen financial reporting so that it is timely moving forward. Staff working on this grant are new to their positions since the last time the program was audited, and are committed to reviewing policies and procedures to make sure reporting is completed appropriately. Community Development will work with HUD to clarify the use of form HUD-27061. Responsible Person: Aaron Kuhn, Revenue Services Director and Marcie Gillette, Community Services Director Anticipated Completion Date: June 30, 2025

View Audit 336917

Finding 518455 (2024-002)

Significant Deficiency 2024

City of Battle Creek

MI

Subrecipient Monitoring Allowable Costs / Cost Principles

Finding: 2024-002 – Federal Funding Accountability and Transparency Act (FFATA) Reporting Program: Community Development Block Grants/Entitlement Grants (ALN 14.218); U.S. Department of Housing and Urban Development; Direct award; All project numbers. Lead Hazard Reduction Grant Program (ALN 14.905...

Finding: 2024-002 – Federal Funding Accountability and Transparency Act (FFATA) Reporting Program: Community Development Block Grants/Entitlement Grants (ALN 14.218); U.S. Department of Housing and Urban Development; Direct award; All project numbers. Lead Hazard Reduction Grant Program (ALN 14.905); U.S. Department of Housing and Urban Development; Direct award; All project numbers. Auditor Description of Condition and Effect: The City did not submit the required key data elements through the FSRS reporting system as required by the Uniform Guidance. The City did not follow federal requirements for FFATA reporting through the FSRS and as a result has not completed the appropriate sub-award reporting that is required for direct recipients. Auditor Recommendation: We recommend that the City review its procedures for FFATA reporting through FSRS and ensure that all key data elements are reported timely moving forward. Corrective Action: The City acknowledges reporting has lapsed in this system. New procedures have been put in place to ensure reporting occurs in a timely manner and there is oversight of the reporting throughout the year. These procedures include additional questions on internal documents regarding potential subrecipients, as well as monitoring Commission agendas, and regular reporting reminders. Responsible Person: Aaron Kuhn, Revenue Services Director Anticipated Completion Date: June 30, 2025

View Audit 336917

Finding 518448 (2024-004)

Material Weakness 2024

Southern Door County School District

WI

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Material Weakness

Suspension and Debarment The District will work to ensure that grant administrators are aware of the uniform guidance requirements and District policies when seeking new grants and entering into covered transactions with vendors.

View Audit 336873

Finding 518447 (2024-001)

Significant Deficiency 2024

Momence Community Schools Unit District No. 1

IL

Questioned Costs Allowable Costs / Cost Principles

The District has contacted ISBE for direction in how to address and correct the overclaim. I have been in contact with the Principal Consultant from the Wellness and Student Care Department of ISBE who is my contact for the Community Partnership Grant, since November 15, 2024 when we became aware of...

The District has contacted ISBE for direction in how to address and correct the overclaim. I have been in contact with the Principal Consultant from the Wellness and Student Care Department of ISBE who is my contact for the Community Partnership Grant, since November 15, 2024 when we became aware of the error. He has contacted various other departments within ISBE as he is unsure how we should proceed to correct this error. As of the writing of this plan, no conclusion has been reached by ISBE. I am hopeful that we will have a plan and resolution prior to December 29, 2024 as that is when the final expenditure report for this grant will be due. As soon as we have direction from ISBE, we will take the steps necessary to correct this error. Going forward, we will ensure that greater scrutinization of expenditure reports is taking place to ensure that future errors such as the typographical error in this case do not occur. This will include internal processes that allow for multiple individuals to review the records prior to submission. These steps have already been taken and are currently in place. Contact person: Lynette Thrasher, lthrasher@mcusd1.net, 815-472-6477.

View Audit 336869 Questioned Costs: $1

Finding 518420 (2024-001)

Material Weakness 2024

The School District of Kansas City, Missouri

MO

Questioned Costs Allowable Costs / Cost Principles § 200.431

Identifying Number: 2024-001: Audit Finding: Per relevant statutory and regulatory provisions, costs must be allowable as specified in the references indicated for each program. Criteria must be met to determine if costs, such as separation leave costs (2 CFR section 200.431(b)), severance costs (...

Identifying Number: 2024-001: Audit Finding: Per relevant statutory and regulatory provisions, costs must be allowable as specified in the references indicated for each program. Criteria must be met to determine if costs, such as separation leave costs (2 CFR section 200.431(b)), severance costs (2 CFR section 200.431(i), and post-retirement health benefits (PRHB) costs (2 CFR section 200.431(h)) are allowable. The District must demonstrate that costs incurred are allowable. The Auditor noted overpayment of various payroll after the time of employee resignation in the Special Education Cluster (IDEA) 84.027/84.173. The District did not follow internal control processes / procedures as outlined per the Employee Handbook related to the employee resignation process for payroll financed by federal assistance. Employees no longer employed for the District were paid with federal assistance that were unallowable. There were questioned costs of $26,857. Corrective Actions Taken or Planned: The District agrees with the finding. KCPS will strengthen and/or implement the following internal controls by June 30,2025 to ensure separating staff members are promptly offboarded, mitigating overpayments of wages: a. Training: Human Resources will review/train all supervisors on the employee separation process and provide ongoing technical assistance. Person responsible for implementation: Micah Enders Executive Director of Human Resources b. SOP: Human Resources will create a central repository using a dedicated email, streamlining the notification process and reducing the lag time between supervisors and Human Resources. Person responsible for implementation: Jordan Gordon Chief Operating Officer c. Monitoring: Human Resources will conduct monthly reviews with budget holders aimed to verify and confirm active employee listing. Human Resources will maintain this record with certification of accuracy via signature from the Budget Holder. Person responsible for implementation: Micah Enders Executive Director of Human Resources d. Reporting: As part of progress monitoring, separations will be included in the HR weekly quality assurance review. As discrepancies are identified, technical assistance will be scheduled and documented with the appropriate supervisor. In addition, Finance, Human Resources and Information Technology departments will identify and source a digital tool to automate exception reporting. Person responsible for implementation: Jordan Gordon Chief Operating Officer

View Audit 336795 Questioned Costs: $1

Finding 518403 (2024-002)

Significant Deficiency 2024

Somerset Academy of Las Vegas

NV

Allowable Costs / Cost Principles School Nutrition Programs Significant Deficiency § 200.303

Finding Number: 2024-002 – Approval of Payroll Expense Transactions Corrective Action Plan: A process was put in place in January 2024 to ensure that all principal approvals are documented in writing or electronic approval in the system which can be date stamped by the system. Payroll will not be ...

Finding Number: 2024-002 – Approval of Payroll Expense Transactions Corrective Action Plan: A process was put in place in January 2024 to ensure that all principal approvals are documented in writing or electronic approval in the system which can be date stamped by the system. Payroll will not be run, nor grants submitted until proper approval is received. Personnel Responsible for Corrective Action: Nachum Golodner, Academica Director of Accounting Anticipated Completion Date: June 30, 2025

View Audit 336793

Finding 518402 (2024-002)

Material Weakness 2024

Concept Health System, INC

FL

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

Responsible Officials: The acting Executive Director reported incident immediately and enforced quality improvement program in order to ensure that fraud, waste, and abuse do not occur. However, several allegations are being investigated and are currently being responded, by the Organization.

View Audit 336781 Questioned Costs: $1

Finding 518401 (2024-001)

Significant Deficiency 2024

Concept Health System, INC

FL

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency

Responsible Officials: The acting Executive Director reported incident immediately and enforced quality improvement program in order to ensure that fraud, waste, and abuse do not occur.

View Audit 336781 Questioned Costs: $1

Finding 518353 (2024-001)

Material Weakness 2024

Agate Housing and Services, Inc.

MN

Allowable Costs / Cost Principles Material Weakness

2024-001 Lack of Documentation in Human Resource Personnel Files Name of contact person – Morcine Scott-Warren; Laura Straw Corrective action – Agate is switching to a new HRIS system effective January 1, 2025 which will automate the process of collecting the authorizations for the Personnel Act...

2024-001 Lack of Documentation in Human Resource Personnel Files Name of contact person – Morcine Scott-Warren; Laura Straw Corrective action – Agate is switching to a new HRIS system effective January 1, 2025 which will automate the process of collecting the authorizations for the Personnel Action Notices. Proposed completion date – Management and the Board of Directors will implement the above with the implementation effective with the payroll paid on January 9, 2025.

View Audit 336738

Finding 518313 (2024-001)

Material Weakness 2024

Optimus Health Care, Inc.

CT

Allowable Costs / Cost Principles

Finding No. 2024-001: Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Significant Deficiency Managements Response / View of Responsible Officials: The organization will implement the following corrective actions for FY 2025 to remediate the finding and address its cause. • Th...

Finding No. 2024-001: Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Significant Deficiency Managements Response / View of Responsible Officials: The organization will implement the following corrective actions for FY 2025 to remediate the finding and address its cause. • The target date for implementation is July 1, 2024. Due to the lateness of the audit, it was not possible to go back and retroactively fix this issue. • The co-responsible parties will be Rebecca Mankin, Interim CFO and Maria Xavier-Dowski Chief Human Resources/Administrative Officer. • The Interim CFO and CHR/AO will implement ADP’s position allocation platform which will interface with ResNav, a position control management system that will ensure proper tracking and allocation of wages to grants and other revenue sources in the new fiscal year. • The ADP platform and the affiliated tool ResNav data, the position control report data, and the general ledger data will be maintained, monitored, and reconciled monthly to ensure the payroll and fringe data is in alignment and matches. o This will be part of the monthly financial close process for the organization and the data will be emailed to the leaders of Finance and Human Resources for review and approval. • The employees and supervisors will be required to review and approve their allocation of time spent on various grants on a monthly basis; this support will be available for audit purposes and maintained within Human Resources.

View Audit 336678

Finding 518106 (2024-007)

Material Weakness 2024

Washoe County

NV

Reporting Subrecipient Monitoring Allowable Costs / Cost Principles

Internal controls will be created to ensure that the Quarterly Compliance Reports agree to internal supporting documents and that reports will be submitted timely.

View Audit 336406

Finding 518090 (2024-004)

Material Weakness 2024

Washoe County

NV

Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness

Establish a procedure to track and monitor the single audits (if required) of the subrecipients of grants issued through Washoe County.

View Audit 336406

Finding 518037 (2024-001)

Significant Deficiency 2024

Miller Creek School District

CA

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

Christy White 348 Olive Street San Diego, CA 92103 December 16, 2024 We have reviewed the draft of our audit report and want to provide a formal answer to the audit finding #2024-001 related to Federal Compliance: Allowable costs/cost Principles - Time and Effort Reporting. In 2023-24 we reinstated ...

Christy White 348 Olive Street San Diego, CA 92103 December 16, 2024 We have reviewed the draft of our audit report and want to provide a formal answer to the audit finding #2024-001 related to Federal Compliance: Allowable costs/cost Principles - Time and Effort Reporting. In 2023-24 we reinstated a process by which every employee partially paid by a Federal Source was assigned a duty statement. That process was not correctly implemented as we only tracked the time associated with Federal award whereas it should have included both the time associated with Federal award and the time associated with any other fund. The NEW statement will describe: • Program Service • Program Code (Funding Source). This should include the full funding of that position, not only the Federal award • Description of Monthly or Yearly Activities • Hours Funded Each month the employee will fill out a timesheet logging the entirety of their time based on the activities described in the duty statement. Time certifications will be reviewed monthly by the CBO and kept in a binder. If you have any questions about this response, please contact me directly. Best, Marie Henrio CBO

View Audit 336370 Questioned Costs: $1

Corrective Action Plans

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