Corrective Action Plans

Finding 5702 (2023-001)

Significant Deficiency 2023

CT

Procurement, Suspension & Debarment Student Financial Aid Cash Management

Uniform Guidance Corrective Action Plan Year ended June 30, 2023 Federal Finding #2023-001 Returns of Title IV funds are required to be deposited or transferred into the student financial assistance account or electronic fund transfers initiated to the Department of Education as soon as possible, bu...

Uniform Guidance Corrective Action Plan Year ended June 30, 2023 Federal Finding #2023-001 Returns of Title IV funds are required to be deposited or transferred into the student financial assistance account or electronic fund transfers initiated to the Department of Education as soon as possible, but no later than 45 days after the date the institution determines the student withdrew. Quinnipiac University agrees with the finding. For one student who withdrew during the 2022 – 2023 academic year, the Pell funds awarded to that student were not returned to the student financial assistance account within 45 days after the University determined the student withdrew. As a result of this finding, Management has implemented additional steps within the reconciliation process of Title IV awards in order to prioritize the return of any unearned Title IV awards so that they are remitted to the student financial assistance account in a timely manner. If the Office of Management and Budget have questions regarding this plan, please reach out to Stephen Allegretto, the Associate Vice President for Finance and Controller, who is responsible for ensuring this corrective action plan is implemented, at 203-582-7962.

View Audit 7701

Finding 5700 (2023-003)

None 2023

Meriwether Lewis Electric Cooperative

TN

Questioned Costs Procurement, Suspension & Debarment Cash Management

Acknowledgment of Finding: Meriwether Lewis Electric Cooperative acknowledges the audit finding indicating instances where our procurement practices did not align with federal guidelines. These discrepancies were identified as deviations from the required procurement procedures. Cause Analysis: It ...

Acknowledgment of Finding: Meriwether Lewis Electric Cooperative acknowledges the audit finding indicating instances where our procurement practices did not align with federal guidelines. These discrepancies were identified as deviations from the required procurement procedures. Cause Analysis: It was determined that the deviations from the prescribed procurement methods were due to the project being specialized in nature, project continuity, material procurement and community impact. Corrective Action: At the request of the state, Meriwether Lewis Electric Cooperative plans to present a Memo of Justification to address and explain the deviation. Commitment to Compliance: Meriwether Lewis Electric Cooperative is committed to complying with all applicable federal guidelines and specific requirements outlined within the federal grant contract. Timeline and Accountability: The corrective action plan is anticipated to be effective within the next fiscal year. The Cooperative President & CEO is responsible for oversight of organizational policies and procedures. Commitment to Continuous Improvement: Meriwether Lewis Electric Cooperative recognizes the importance of federal guidelines to ensure transparency and compliance. The Cooperative remains committed to continuous improvement and training as well as regular reviews of current policies to ensure compliance with federal regulations as it pertains to said grant contract. Conclusion: Meriwether Lewis Electric Cooperative believes this deviation was vital in nature for the continuity of the project. The Cooperative remains dedicated to adhering to federal guidelines while keeping the best interest of the Cooperative and its members at the forefront of each decision made.

View Audit 7697 Questioned Costs: $1

Finding 5699 (2023-002)

None 2023

Meriwether Lewis Electric Cooperative

TN

Procurement, Suspension & Debarment Cash Management

Acknowledgment of Finding: Meriwether Lewis Electric Cooperative acknowledges the audit finding regarding the absence of a written procurement policy related to a federal grant contract. We appreciate the auditors’ diligence in highlighting this finding. Commitment to Compliance: Meriwether Lewis...

Acknowledgment of Finding: Meriwether Lewis Electric Cooperative acknowledges the audit finding regarding the absence of a written procurement policy related to a federal grant contract. We appreciate the auditors’ diligence in highlighting this finding. Commitment to Compliance: Meriwether Lewis Electric Cooperative is committed to complying with all applicable federal guidelines and specific requirements outlined within the federal grant contract. Corrective Action Plan: In response to the audit finding, Meriwether Lewis Electric Cooperative has a corrective action plan. This plan involves: a. Developing a team of Cooperative leaders to address procurement and compliance. b. Researching and analyzing federal grant procurement requirements. c. Developing a written procurement policy that aligns with federal guidelines while maintaining the best interest of the Cooperative. d. Ensure training for employees involved in the process of such. e. Ensure ongoing monitoring, compliance and training. Timeline and Accountability: The corrective action plan is anticipated to be effective within the next fiscal year. The Cooperative President & CEO is responsible for oversight of organizational policies and procedures. Commitment to Continuous Improvement: Meriwether Lewis Electric Cooperative recognizes the importance of federal guidelines to ensure transparency and compliance. The Cooperative remains committed to continuous improvement and training as well as regular reviews of current policies to ensure compliance with federal regulations as it pertains to said grant contract. Conclusion: Meriwether Lewis Electric Cooperative remains dedicated to rectifying this deficiency by establishing and implementing a written procurement policy that follows federal grant regulations. All policy development is developed with the best interest of the Cooperative and its members as directed by the board of directors.

View Audit 7697

Finding 5698 (2023-001)

Significant Deficiency 2023

Meriwether Lewis Electric Cooperative

TN

Cash Management

Acknowledgment of Finding: Meriwether Lewis Electric Cooperative acknowledges the audit finding regarding the internal control over costs to be submitted for reimbursement. Cause and Intent: The clerical errors leading to this discrepancy were unintended and stemmed from the retrospective review ...

Acknowledgment of Finding: Meriwether Lewis Electric Cooperative acknowledges the audit finding regarding the internal control over costs to be submitted for reimbursement. Cause and Intent: The clerical errors leading to this discrepancy were unintended and stemmed from the retrospective review and abundance of invoices related prior to receiving the grant contract. Much of this project covered within the grant contract was completed prior to receipt of the contract. These errors were solely attributable to clerical oversight and had no intentional misrepresentation or malpractice. The retrospective nature of gathering a substantial volume of invoices over an extended period resulted in inadvertent mistakes in cost allocation. Corrective Action Taken: In response to the audit finding, Meriwether Lewis Electric Cooperative has taken corrective action. This includes: a. Review and Rectification- Once an amount was identified, a review of all invoices and related documentation has been conducted to identify and rectify any clerical inaccuracies that could have resulted in ineligible costs. b. Reconciliation and Adjustment- Misallocated costs identified during the review have been excluded. c. Enhanced Controls- Strengthened controls and oversight measures have been implemented within the reimbursement preparation process to prevent future errors. Mitigating Measures: While the errors resulted in a misallocation of costs, the overall financial impact on the grant reimbursement remains mitigated. The corrective actions taken promptly rectified the issues, ensuring compliance with federal regulations and the accurate allocation of costs related to the project. Commitment to Continuous Improvement: Meriwether Lewis Electric Cooperative remains committed to maintaining the highest standards of compliance and integrity in financial reporting. The Cooperative is dedicated to ongoing training, process and procedure improvements and strengthen controls to prevent future errors. Timeline and Accountability: The corrective action plan is anticipated to be effective within the next fiscal year. The Cooperative President & CEO is responsible for oversight of organizational policies and procedures.Conclusion: Meriwether Lewis Electric Cooperative strives for transparency, honesty and integrity within financial reporting and adherence to federal guidelines.

View Audit 7697

Finding 5678 (2023-004)

Significant Deficiency 2023

Big Horn County School District #1

WY

Cash Management Significant Deficiency § 200.305

Our regular federal awards are being regularly submitted on a monthly basis by our bookkeeper. The finding is related to our newer grants that were awarded WYBILT specfically, and the ESSER III - ARP and were taken on by the business manager. We also had our GEER II award that had delays in cash req...

Our regular federal awards are being regularly submitted on a monthly basis by our bookkeeper. The finding is related to our newer grants that were awarded WYBILT specfically, and the ESSER III - ARP and were taken on by the business manager. We also had our GEER II award that had delays in cash requests. At different points in the year multiple changes in requirements in what to provide for documentation, caused a delay in doing cash requests. The business manager will work to shorten the amount of time this process takes in the upcoming year. We have fewer grants that will be tracked which will help in getting the time between expenditures and when cash is requested.

View Audit 7621

Finding 5676 (2023-002)

None 2023

Auburn Community Unit School District #10

IL

Questioned Costs Cash Management Reporting

Action Steps: The District will focus on a greater accountability through check and balance procedures. Both the grant writer and the superintendent review the expenditure reports prior to submitting to ISBE. After the expenditure reports have been submitted and approved by ISBE, they will be revi...

Action Steps: The District will focus on a greater accountability through check and balance procedures. Both the grant writer and the superintendent review the expenditure reports prior to submitting to ISBE. After the expenditure reports have been submitted and approved by ISBE, they will be reviewed post-approval for accuracy. Contact Person(s): Amy Donaldson, Grant Writer Darren Root, Superintendent Anticipated Completion Date: Immediately. December 31, 2023

View Audit 7588 Questioned Costs: $1

Finding 5674 (2023-001)

Significant Deficiency 2023

Auburn Community Unit School District #10

IL

Questioned Costs Cash Management Reporting

Action Steps: The district has hired a new food service director who has taken measures to implement a more accurate record-keeping system, which includes Accu-Claim, as recommended by ISBE. The new system provides a more detailed daily report. Also, the cashiers at the point of sale have been ret...

Action Steps: The district has hired a new food service director who has taken measures to implement a more accurate record-keeping system, which includes Accu-Claim, as recommended by ISBE. The new system provides a more detailed daily report. Also, the cashiers at the point of sale have been retrained so that the recording and reporting is accurate. Contact Person(s): Kala Dudley, Food Service Director Ruby Howard, Unit Office Secretary Darren Root, Superintendent Anticipated Completion Date: December 31, 2023

View Audit 7588 Questioned Costs: $1

Finding 5664 (2023-001)

Material Weakness 2023

Millington Community Schools

MI

Questioned Costs School Nutrition Programs Subrecipient Monitoring

Recommendation: The District should put into place internal controls that ensure there is a process to verify the free and reduced students submit applications or be switched to full pay status in their software. Action to be taken: The District concurs with the finding and will put procedures in pl...

Recommendation: The District should put into place internal controls that ensure there is a process to verify the free and reduced students submit applications or be switched to full pay status in their software. Action to be taken: The District concurs with the finding and will put procedures in place to verify that free and reduced students all have applications on file and properly qualify for that status.

View Audit 7586 Questioned Costs: $1

Finding 5629 (2023-002)

Significant Deficiency 2023

Achievement First Brooklyn Charter Schools

CT

Reporting Allowable Costs / Cost Principles Cash Management § 200.405

Audit Finding Reference: 2023-002 – COVID-19 Education Stabilization Fund - Elementary and Secondary School Emergency Relief Fund – Assistance Listing Number #84.425D Planned Corrective Action: We will add a field to our payroll reports to identify within the system ESSER related salaries and wa...

Audit Finding Reference: 2023-002 – COVID-19 Education Stabilization Fund - Elementary and Secondary School Emergency Relief Fund – Assistance Listing Number #84.425D Planned Corrective Action: We will add a field to our payroll reports to identify within the system ESSER related salaries and wages so we can compare those reports to our final payroll numbers. Name of Contact Person: Jennifer Rhoads Sr. Director of Accounting Jenniferrhoads@achievementfirst.org Anticipated completion date: November 16, 2023

View Audit 7527

Finding 5539 (2023-002)

None 2023

Clinton School District No. 124

MO

Questioned Costs Cash Management Equipment & Real Property Management

December 12, 2023 U.S. Department of Education Clinton School District #124 respectfully submits the following Corrective Action Plan for the year ended June 30, 2023. Contact information for the individual responsible for the corrective action: Brian Wishard, Superintendent Clinton School District ...

December 12, 2023 U.S. Department of Education Clinton School District #124 respectfully submits the following Corrective Action Plan for the year ended June 30, 2023. Contact information for the individual responsible for the corrective action: Brian Wishard, Superintendent Clinton School District #124 Independent Public Accounting Firm: Gerding, Korte & Chitwood, P.C., 723 Main Street, Boonville, MO 65233 Audit Period: Year ended June 30, 2023 The findings from the June 30, 2023, Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Significant Deficiency 2023-002 Child Nutrition Cluster Recommendation: We recommend that fund balances should be monitored to ensure that balances remain in line with child nutrition compliance requirements. Action Taken: Since the $2,000,000 of local funds to totally remodeled the food service department at the Clinton Intermediate School is not enough to offset the excess balance in the food service department, our plan for reducing the program balance of an excess of $976,148.58 will be purchasing equipment and holding our contracted food service accountable for billing. During the fiscal year 2022/2023 Taher did not bill us for three months. They billed us in the 2023/2024 fiscal year. In 2023/24 we paid: April 2022 on 7/6/22 $116,530.24 May 2022 on 7/6/22 $94,993.56 June 2022 on 10/25/22 $70,169.11 Total $281,692.91 I have provided a list of items that have been identified as a need for replacement in the near future. These projects will have an anticipated completion date of June 30, 2027. With the combination of the $281,692.91 of billing and the $706,000.00 of replacement equipment in the food service department we should spend down the excessive balance. Completion Date: June 30, 2024 Sincerely, Brian Wishard, Superintendent Clinton School District #124

View Audit 7369 Questioned Costs: $1

Finding 5529 (2023-004)

Significant Deficiency 2023

White Cloud Public Schools

MI

Cash Management Subrecipient Monitoring Significant Deficiency

This finding is caused by the District’s claiming more reimbursements than they had expended. The District is fully aware of this situation. The District is implementing additional procedures to ensure funds are requested to meet only the immediate cash needs of the federal programs. The person resp...

This finding is caused by the District’s claiming more reimbursements than they had expended. The District is fully aware of this situation. The District is implementing additional procedures to ensure funds are requested to meet only the immediate cash needs of the federal programs. The person responsible for the corrective action is Ed Canning, the superintendent. The anticipated completion date of the corrective action plan is immediately. The plan for monitoring adherence is the District will reconcile all federal expenditures prior to requesting reimbursements.

View Audit 7315

Finding 5522 (2023-001)

None 2023

Second Step, Inc.

MD

HUD Housing Programs Reporting Cash Management

Auditee agrees with the finding and has made the required surplus cash deposit of $22,035 to the residual receipts reserve account on Jun e30, 2023 and has established a system in order to prevent any untimely surplus cash deposits going forward. No further action is required.

View Audit 7286

Finding 4950 (2023-004)

Significant Deficiency 2023

West Deptford Board of Education

NJ

School Nutrition Programs Eligibility Cash Management

Method of Implementation - The School District shall obtain and provide necessary training to personnel regarding A.S.S.A. reporting guidelines and low income eligibility guidelines; the School District shall ensure student lunch statuses are documented appropriately throughout the District's online...

Method of Implementation - The School District shall obtain and provide necessary training to personnel regarding A.S.S.A. reporting guidelines and low income eligibility guidelines; the School District shall ensure student lunch statuses are documented appropriately throughout the District's online databases {PowerSchool, PaySchools, IEP Direct, etc.). Responsible for Implementation - Food Service Director, School Accountant & School Business Administrator. Implementation Date - Immediate

View Audit 7188

Finding 4946 (2023-003)

Significant Deficiency 2023

West Deptford Board of Education

NJ

School Nutrition Programs Cash Management Internal Control / Segregation of Duties

Method of Implementation - The School District shall allow an internal control procedure that completes a verification of a report prior to submission. This will allow the Business Office (Accountant & SBA) to verify the data prior to submittal. Person Responsible for Implementation - Food Service...

Method of Implementation - The School District shall allow an internal control procedure that completes a verification of a report prior to submission. This will allow the Business Office (Accountant & SBA) to verify the data prior to submittal. Person Responsible for Implementation - Food Service Director, School Accountant & School Business Administrator. Implementation Date - Immediate

View Audit 7188

Finding 4923 (2023-003)

Material Weakness 2023

Hannibal School District No. 60

MO

Allowable Costs / Cost Principles Subrecipient Monitoring Cash Management § 200.302

The Hannibal School District received millions of one-time federal grant monies to assist with expenditures incurred as a result of the effects of the coronavirus pandemic. Although these funds were hugely helpful, minimal guidance was available. This is not a finding that has been presented to us i...

The Hannibal School District received millions of one-time federal grant monies to assist with expenditures incurred as a result of the effects of the coronavirus pandemic. Although these funds were hugely helpful, minimal guidance was available. This is not a finding that has been presented to us in the past. The school district has received federal and state grants annually that are reconciled to the appropriate project codes and this process will be diligently followed as in prior years. For example, the district was awarded the Immediate Responses Services grant in Fall 2023. The expenditure project codes for this grant have been provided by grant guidance and any and all expenditures will be coded using these expenditures codes. This should prevent any need for future journal entries moving forward. This process is an example of the systematic process that will be followed for all grants.

View Audit 7144

Finding 4922 (2023-002)

None 2023

Sen Citizens Hsg Dev Fund CORP of Steuben County Two,inc

FL

Cash Management HUD Housing Programs Reporting

FINDING NO. 2023-002: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should implement procedures to ensure the correct amount is deposited into the replacement reserve account each month. Action Taken: Management has deposited the correct amount into the repla...

FINDING NO. 2023-002: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should implement procedures to ensure the correct amount is deposited into the replacement reserve account each month. Action Taken: Management has deposited the correct amount into the replacement reserve account, however there was a miscalculation due to an unused portion of a pre-release 9250 being included in the calculation of required deposits. A new process has been put into place ensuring all unused 9250 funds are reimbursed and a proper description is used to identify the reimbursement vs. funding. If the audit Oversight Agency has questions regarding these plans, please call Christine Harris at 954-835- 9200. Sincerely yours, Christine Harris Accounting Manager

View Audit 7120

Finding 4907 (2023-001)

Significant Deficiency 2023

Narragansett Regional School District

MA

Cash Management School Nutrition Programs Significant Deficiency

Condition: The District’s school lunch office maintained production records and manual count sheets instead of using the point-of-sale system for tracking student meal counts. Corrective Action Planned: The District has implemented a point-of-sale system for sales of meals and will use system rep...

Condition: The District’s school lunch office maintained production records and manual count sheets instead of using the point-of-sale system for tracking student meal counts. Corrective Action Planned: The District has implemented a point-of-sale system for sales of meals and will use system reports as support for the monthly claims for reimbursement. Anticipated Completion Date: September 2023 Contact: Ann-Marie Geyster, School Business Manager

View Audit 7093

Finding 4883 (2023-002)

Significant Deficiency 2023

Muskegon Area Intermediate School District

MI

Allowable Costs / Cost Principles Reporting Cash Management § 200.430

Finding 2023-002: Special Education Cluster Semi-Annual Certification Procedures Recommendation: The School District should provide training to educate all employees working in federal programs of the requirements for documenting personnel expenses under Uniform Grant Guidance, and the School Di...

Finding 2023-002: Special Education Cluster Semi-Annual Certification Procedures Recommendation: The School District should provide training to educate all employees working in federal programs of the requirements for documenting personnel expenses under Uniform Grant Guidance, and the School District should require proper time-and-effort documentation to be timely reviewed and approved by the appropriate program supervisor. Action Taken: Trainings will be provided to all directors of federally funded programs regarding the semi-annual certification process. Certifications will be performed by all federally funded staff two times each year. The first certification is due to the Director of Fiscal Services no later than January 15 of each year. The second certification is due to the Director of Fiscal Services office no later than July 15 of each year. Certification records will be verified and maintained by the Director of Financial Services. Responsible Person and Anticipated Completion Date: Director of Financial Services, November 2023. If the Michigan Department of Education has questions regarding this plan, please call Jesse Rickard at (231) 767-7209.

View Audit 7049

Finding 4873 (2023-001)

Material Weakness 2023

Child Lane

CA

Cash Management School Nutrition Programs

Child Lane management staff re-assessed program staff access to determine the changes that needed to be made in order to protect program integrity. To ensure valid DCH claims are submitted the following steps were taken:1. Employment was terminated for the staff person involved in the invalid DCH nu...

Child Lane management staff re-assessed program staff access to determine the changes that needed to be made in order to protect program integrity. To ensure valid DCH claims are submitted the following steps were taken:1. Employment was terminated for the staff person involved in the invalid DCH nutrition claims.2. Child Lane changed Field Representatives from working from home and provided work stations at the Administrative Office instead effective July 1, 2023. 3. A police report was filed with the Signal Hill Police Department.4. A claim was submitted with Great American under Child Lane’s employee fraud insurance policy.5. User names and passwords were reset for all staff and staff were re-trained.6. Child Lane added a Quality Assurance Specialist whose responsibility is to assist in enforcing all CACFP program policies, procedures, and guidelines. 7. Child Lane management re-assigned providers to a different Field Representative.8. Child Lane staff conducted household contact verification to approximately 150 provider enrollments out of the approximate 450 providers that were claiming at the time.9. Child Lane limited access for CACFP Field Representatives so that they are not able to make changes to provider profiles. Only the nutrition program manager is able to make changes.10. All prospective DCH providers speak to the program manager and only the program manager and one other staff person are responsible for signing new providers.11. The direct deposit procedure was updated so that DCH providers complete the electronic forms themselves directly to their individual Paycom account, complete an electronic signature and complete a two-step verification process through Paycom when changes are made. Nutrition program staff is not able to make changes to direct deposit for DCH providers.12. Downward adjustment claims were submitted through Child Lane’s CNIPS account for the invalid claims that were identified. The downward adjustments were reduced from current claim reimbursements. An email was received on November 17, 2023 by the California Department of Social Services, (CDSS) Fiscal Policy and Analysis Bureau verifying that all the associated downward adjustment claims were processed and deducted from current claim reimbursements. 13. Entries were made on Child Lane’s GL to recognize the reduction in income due to the downward adjustment claims submitted to agree with CDSS claim reimbursements for 2022-2023 Fiscal Year. The amount for previous Fiscal Years was posted to Contracts Settlements under the Management and General cost center. An entry was made as of June 30, 2023 to reduce the Family Day Care Contracts CACFP expense for the invalid claims for Fiscal Year 2022-2023 and offset to the Family Day Care Contracts expense under the Management and General cost center. Name of Contact Person Responsible for Planned Corrective Actions: Maria Almeida, Contracts & Compliance Manager Anticipated Completion Date: November 30, 2023

View Audit 7032

Finding 4494 (2023-002)

Significant Deficiency 2023

Lewis County C-1 School District

MO

Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management § 200.302

This following is submitted as our management response to the audit finding regarding Allowable Costs Reporting in the District’s FY23 Audit. At the close of Fiscal Year 2023, the District submitted a payment request for federal ESSER reimbursement, encompassing eligible employee expenses spanning ...

This following is submitted as our management response to the audit finding regarding Allowable Costs Reporting in the District’s FY23 Audit. At the close of Fiscal Year 2023, the District submitted a payment request for federal ESSER reimbursement, encompassing eligible employee expenses spanning multiple years in accordance with ESSER guidelines. However, an administrative oversight became apparent, as the expense codes and ASBRs for the relevant years had not been amended to align with the represented expenditures. To address this, the District is undertaking a meticulous correction process through adjusting journal entries. This corrective action will ensure that the expense codes accurately reflect the corresponding project codes and Fiscal Year expenditures. Simultaneously, the ASBRs for the affected years will be resubmitted, aligning with the requisite financial standards. Looking ahead, the District is instituting a proactive measure to prevent recurrence. The superintendent, or a designated district representative, will verify that the District's accounting software records, as compiled by the District Bookkeeper, impeccably mirror the accurate totals for expense codes, incorporating the requisite accounting codes, including project codes. This validation will be a prerequisite before any future reimbursement request for federal funds is submitted, ensuring a heightened level of precision and compliance in financial reporting. These measures underscore the District's commitment to fiscal accountability, rectifying oversights, and fortifying internal controls to uphold the integrity of financial processes. The district will begin immediately implementing the revised proactive measures and is in the process of rectifying the noted issues with corrective journal entries. This process will be updated prior to January 15, 2024. Should you need anything further from the district, please do not hesitate to contact me.

View Audit 6979

Finding 4479 (2023-001)

Significant Deficiency 2023

Sandusky Community Schools

MI

Questioned Costs School Nutrition Programs Subrecipient Monitoring

Recommendation: The District should verify that all required components of meal applications are completed fully and accurately and that income eligibility is recalculated accurately prior to approval. Action to be taken: The District concurs with the facts of this finding and will verify that all i...

Recommendation: The District should verify that all required components of meal applications are completed fully and accurately and that income eligibility is recalculated accurately prior to approval. Action to be taken: The District concurs with the facts of this finding and will verify that all income eligibility is recalculated accurately prior to approval.

View Audit 6966 Questioned Costs: $1

Finding 4478 (2023-001)

Significant Deficiency 2023

The Russell Child Development Center, Inc.

KS

Allowable Costs / Cost Principles Cash Management Eligibility

SIGNIFICANT DEFICIENCY 2023-001 Eligibility and Activities Allowed or Unallowed and Allowable Costs/Cost Principles Condition Four providers received an improper amount for their meal reimbursement for the month tested. Recommendation Controls should be reviewed and updated to ensure that comple...

SIGNIFICANT DEFICIENCY 2023-001 Eligibility and Activities Allowed or Unallowed and Allowable Costs/Cost Principles Condition Four providers received an improper amount for their meal reimbursement for the month tested. Recommendation Controls should be reviewed and updated to ensure that complete and accurate meal counts are submitted to the State for reimbursement. Comments on the Finding Recommendation The CACFP at The Russell Child Development Center, Inc. is aware of the oversight and will continue to strive to improve its review process. Action Taken: As of November 1, 2023, CACFP staff verify that the tally marks from the paper claims match the total provided. Those tally marks are then entered into My Food Program, and the total is again verified to match the paper claim. Manual claim adjustments will be saved and filed with supporting documentation, if applicable.

View Audit 6959

Finding 4386 (2023-001)

Material Weakness 2023

Chesterfield County School District

SC

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

Corrective Action: The District has implemented additional internal controls and monitoring around claiming and reconciling federal funds. Additional Controls are listed below: 1. A reconciliation of all federal funds will be done prior to the state claiming deadline of August 15th. 2. A spreadshee...

Corrective Action: The District has implemented additional internal controls and monitoring around claiming and reconciling federal funds. Additional Controls are listed below: 1. A reconciliation of all federal funds will be done prior to the state claiming deadline of August 15th. 2. A spreadsheet has been developed that will be maintained by the CFO for any and all grants that are processed through the state GAPS system. This document will allow the district to better monitor timeliness and accuracy of claims. It will detect and prevent any variance in federal budgeting within GAPS or variances between expenditures and related claims. 3. Each federal program will be required to submit a claim packet each quarter regardless of the existence of expenditures. If there are no expenditures related to a grant in a particular quarter. This documentation will serve as a notification that there should be no claim for the quarter and it will be noted on the spreadsheet mentioned in internal control #1. 4. Each federal program office will be required to submit, along with their normal claim packet, a year-to-date report in addition to the normal quarterly report. This addition will detect any claims that may have been missed earlier in the year. In addition to these controls, additional training has been provided to each affected federal program and every federal program is now required to have quarterly pre-claim meetings with the Chief Financial Officer to ensure adequate and accurate communication and to ensure expenditures and claims are progressing timely. Responsible Officials: Kevin Caskey, CPA - Chef Financial Officer - (843) 680-6013 Anticipated Completion: Immediately

View Audit 6820

Finding 4294 (2023-003)

Significant Deficiency 2023

Portage Path Behavorial Health

OH

Cash Management Reporting Matching / Level of Effort / Earmarking

Management has reviewed the finding and is in agreement with the reported deficiency as a result of staffing levels. Corrective action will include evaluation of existing accounting staffing levels, review of current accounting policies related to separation of duties, and the addition of a requirem...

Management has reviewed the finding and is in agreement with the reported deficiency as a result of staffing levels. Corrective action will include evaluation of existing accounting staffing levels, review of current accounting policies related to separation of duties, and the addition of a requirement for secondary approval related to journal entries, SEFA preparation, and draw requests for/from federal grant programs. To be completed within fiscal year 2024.

View Audit 6636

Finding 4289 (2023-001)

None 2023

13west 103rd Street CORP

NY

HUD Housing Programs Cash Management Reporting

Actions Taken or Planned - Auditee agrees with this finding. Our policy has been to make surplus cash deposits after the final audit has been issued. Management has determined that making the required deposit will leave the entity with low funds to cover operation expenses. Management is currently i...

Actions Taken or Planned - Auditee agrees with this finding. Our policy has been to make surplus cash deposits after the final audit has been issued. Management has determined that making the required deposit will leave the entity with low funds to cover operation expenses. Management is currently in communication with HUD discussing options of a possible waiver for the required deposit or the possibility of making the deposit with promise of approval for immediate release

View Audit 6603

Corrective Action Plans

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