Corrective Action Plans

Finding 371059 (2022-007)

Significant Deficiency 2022

Alameda Health System, A Public Hospital Authority

CA

Cash Management Period of Performance Subrecipient Monitoring § 200.305

Finding 2022-007: Costs Incurred & Paid Prior to Reimbursements (Significant Deficiency over Internal Control and Instance of Noncompliance – Cash Management; Period of Performance) Response and Corrective Action Plan: Management agrees with finding. The Health System will review and modify policie...

Finding 2022-007: Costs Incurred & Paid Prior to Reimbursements (Significant Deficiency over Internal Control and Instance of Noncompliance – Cash Management; Period of Performance) Response and Corrective Action Plan: Management agrees with finding. The Health System will review and modify policies and procedures over the program to ensure management implements policies, procedures, and processes to make sure that funds are disbursed for incurred expenditures prior to reimbursement requests. Anticipated Completion Date: by March 31, 2024 Responsible Person: : Ann Metzger, Vice President Finance

View Audit 292734

Finding 370868 (2022-002)

Significant Deficiency 2022

The Fogarty Center

RI

Cash Management Reporting

Corrective Action Plan: The Fogarty Center (the “Center”) originally reported on data that didn’t include accruals and sometimes included estimates. The reports were amended and forwarded to proper authorities after year end. The Center worked with the State of Rhode Island contact to explain the v...

Corrective Action Plan: The Fogarty Center (the “Center”) originally reported on data that didn’t include accruals and sometimes included estimates. The reports were amended and forwarded to proper authorities after year end. The Center worked with the State of Rhode Island contact to explain the variances and why the Center needed to file amended reports. Corrective Action Plan: The Fogarty Center (the “Center”) submitted several quarterly reports after the required due date. There were various reasons why this occurred. • There was some initial miscommunication from the State of Rhode Island as to which report was due when • The State of Rhode Island was creating an electronic portal that caused delays for agencies to report • The grants were new to the Center and it took much more time to gather the data then originally discussed with the State of Rhode Island • The Center incurred some technical difficulties in gathering data for the reports and needed assistance from a software vendor The Center was in contact with the State of Rhode Island representative regarding these items throughout the year; however, some of the email conversations occurred after the deadlines had passed. At the end of the contract, the State of Rhode Island did send an email stating that they understood the reasons for the delays and that the reports were accepted as submitted and are in compliance.

View Audit 292559

Finding 370788 (2022-002)

None 2022

Levi Towers, Inc.

AR

Special Tests & Provisions Cash Management HUD Housing Programs

2022-02 Surplus Cash Not Deposited by Due Date Recommendation: We recommend that Levi Towers, Inc. develop specific procedures to ensure that the surplus cash is calculated and deposited by the December 31 deadline. Action Taken: Levi Towers, Inc. will develop procedures to ensure that the surp...

2022-02 Surplus Cash Not Deposited by Due Date Recommendation: We recommend that Levi Towers, Inc. develop specific procedures to ensure that the surplus cash is calculated and deposited by the December 31 deadline. Action Taken: Levi Towers, Inc. will develop procedures to ensure that the surplus cash is calculated and deposited into the residual receipts on or before the December 31 deadline. Name of responsible person responsible for corrective action: David Wilson Anticipated completion date for the corrective action: February 9, 2024

View Audit 292452

Finding 370514 (2022-001)

Significant Deficiency 2022

Access Community Health Network

IL

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Cash Management § 200.414

Action taken in response to finding: Management has refined our processes and controls over indirect costs to more closely monitor whether indirect costs being allocated to a grant are based on its current federally negotiated indirect cost rate. We have identified the expiration date of the current...

Action taken in response to finding: Management has refined our processes and controls over indirect costs to more closely monitor whether indirect costs being allocated to a grant are based on its current federally negotiated indirect cost rate. We have identified the expiration date of the current indirect cost rate during the grant budget preparation process and have submitted a new indirect cost rate proposal. Name(s) of the contact person(s) responsible for corrective action: Karen Wesley, Director of Internal Control and Fiscal Management. Planned completion date for corrective action plan: Completed.

View Audit 292140

Finding 370418 (2022-002)

Significant Deficiency 2022

Bestcare Treatment Services

OR

Procurement, Suspension & Debarment Subrecipient Monitoring Cash Management

Federal Award Compliance Recommendation: Management should ensure that all personnel responsible for monitoring grant compliance receive the proper training on the requirements for federal funds. BestCare should develop policies and procedures to ensure compliance with both grant and federal requir...

Federal Award Compliance Recommendation: Management should ensure that all personnel responsible for monitoring grant compliance receive the proper training on the requirements for federal funds. BestCare should develop policies and procedures to ensure compliance with both grant and federal requirements. Action Taken: BestCare hired a CFO June 27, 2023. She has significant experience with federal awards and is implementing policies and procedures to ensure compliance. BestCare is also in the final stages of hiring a Controller which will bolster procedures to comply with federal awards. Finally, another staff accountant was hired November 13, 2023 to round out an understaffed accounting team which will allow the Controll and Sr. Accountant to focus more on processes, internal controls and compliance.

View Audit 291992

Finding 370268 (2022-002)

None 2022

Birmingham-Southern College

AL

Student Financial Aid Subrecipient Monitoring Cash Management

Contact Person: Traci Veyl, Director of Financial Aid Corrective Action: The College agrees with this finding. The Financial Aid Office has updated the transmittal procedure to include reversing a federal aid posting in the event that it cannot be reconciled within ten days of its initial creation...

Contact Person: Traci Veyl, Director of Financial Aid Corrective Action: The College agrees with this finding. The Financial Aid Office has updated the transmittal procedure to include reversing a federal aid posting in the event that it cannot be reconciled within ten days of its initial creation. The aid will be reposted once the issue is resolved and reported to COD on the day of positing. The current financial aid procedures have been updated. Anticipated Completion Date: June 1, 2023

View Audit 291887

Finding 370228 (2022-004)

Significant Deficiency 2022

School District of Wisconsin Dells

WI

Cash Management

Program Affected Medical Assistance Program Assistance Listing No. 93. 778 Criteria: For staff and contractors that provide direct medical services, Districts are required to report amounts paid for salaries, benefits, and contracted services through quarterly financial submissions. Condition: Th...

Program Affected Medical Assistance Program Assistance Listing No. 93. 778 Criteria: For staff and contractors that provide direct medical services, Districts are required to report amounts paid for salaries, benefits, and contracted services through quarterly financial submissions. Condition: The District did not report any salaries, benefits, or contracted services for the second quarter of 202 I. Cause: District staff did not properly report the expense information through the quarterly financial submission. Effect: Improperly reported expenses would affect the reimbursements received by the District under the SBS Medicaid program. Questioned Cost: None. Repeat Finding: No. Auditor's Recommendation: We recommend the District review its procedures for compiling and submitting the quarterly financial submissions to ensure that all salaries, benefits, and contracted costs are properly reported in the SBS Medicaid system. Grantee Response: This was related to the Staff Pool List not being submitted for the 4th quarter of FY21 (April-June 2021) on a timely basis. When the District contacted the SBS Medicaid claiming system, they said it was too late to enter the List. As a result, the District will review its procedures for submitting the Staff Pool Lists on time, and SBS training sessions will be utilized as needed. For this, the District will work in conjunction with our special education staff, who submit the Staff Pool List, to ensure the list is entered a week before the due date into the system. Once that is completed, in turn, all salaries, benefits and contracted costs will be able to be properly reported in the SBS Medicaid system and will be done so on a timely basis. Contact Person: District Administrator Terry Slack Anticipated Completion: June 30, 2023

View Audit 291819

Finding 370227 (2022-003)

Significant Deficiency 2022

School District of Wisconsin Dells

WI

Cash Management

Program Affected-Medical Assistance Program -Assistance Listing No. 93. 778 Criteria: Districts are required to report an IEP ratio and a one-way trip ratio on the Medicaid Annual Cost Report. The IEP ratio is the ratio of students with billed SBS Medicaid services to total students with a related...

Program Affected-Medical Assistance Program -Assistance Listing No. 93. 778 Criteria: Districts are required to report an IEP ratio and a one-way trip ratio on the Medicaid Annual Cost Report. The IEP ratio is the ratio of students with billed SBS Medicaid services to total students with a related medical service. The one-way trip ratio is the ratio of one-way trips for Medicaid-eligible students with specialized transportation needs in their IEP to total one-way trips by all students with specialized transportation needs in their IEP. Condition: The District did not maintain adequate documentation to support the ratios reported on the Medicaid Annual Cost Report. Cause: The values entered into the Medicaid Annual Cost report by District staff did not match the values calculated on the supporting documentation maintained by the District for each ratio. Effect: Improperly calculated ratios could affect reimbursements received from the SBS Medicaid program. Questioned Cost: Unknown Repeat Finding: Yes. Auditor's Recommendation: We recommend the District review its procedures for compiling the information used to calculate the IEP ratio and one-way trip ratio for the annual cost report. Training should be provided so staff can identify all students that should be included in the calcnlation and procedures should be implemented to review and verify that the calculation is con-eel. Grantee Response: The District will review its procedures for compiling the information used to calculate the ratios for the annual cost report, and training will be provided so staff can be sure to identify all students that should be included in the calculation are included. This will include the district's Director of Pupil Services review of this information on a monthly basis with the Business Manager to ensure procedures will be implemented to review and verify that the calculation is correct, which includes working with our SBS Medicaid provider, MJ Care, in conjunction with our special education director on these numbers. Contact Person: District Administrator Terry Slack Anticipated Completion: December 31, 2023

View Audit 291819

Finding 370222 (2022-002)

Significant Deficiency 2022

School District of Wisconsin Dells

WI

Cash Management School Nutrition Programs

Program Affected-Child Nutrition Cluster-Assistance Listing No. 10.555, 10.556, 10.559 Criteria: The Uniform Guidance requires the local program operator to submit monthly claims for reimbursement to the administering agency. All meals claimed for reimbursement must meet federal requirements and b...

Program Affected-Child Nutrition Cluster-Assistance Listing No. 10.555, 10.556, 10.559 Criteria: The Uniform Guidance requires the local program operator to submit monthly claims for reimbursement to the administering agency. All meals claimed for reimbursement must meet federal requirements and be served to eligible children. Condition: Audit sampling revealed variances between total meals claimed in monthly food service claims and the meal cotmt sheets that the District used to track meals served to students. Cause: Meal counts were not accurately reported on the claim forms in the months sampled. Effect: Excess reimbursement amounts claimed may be disallowed and, if any, the excess may need to be returned to the federal agency. Questioned Cost: Unknown. Repeat Finding: Yes. Auditor's Recommendation: We recommend the District set up a review procedure to review the claims and reconcile the claims to actual meals served. Grantee Response: The District has reviewed procedures and implemented a system to review the claims and reconcile the claims to actual meals served. This will be done by entering the actual meals served in our computer system (Skyward) on an ongoing basis at the point of service, meaning the meals are entered daily into the system as students/staff go through the food service line at their school. This is a change from the past--<luring COVID, when all meals were served free to all students. At that time, our previous food service director used a manual, "tally" method, as a result of being short staffed. Now, we have a new food service director and we are going to keep all of our meal counts up to date in Skyward, as opposed to using the manual, "tally" method from the past two years. Contact Person: District Administrator Terry Slack Anticipated Completion: December 31, 2023

View Audit 291819

Finding 370151 (2022-007)

Significant Deficiency 2022

Town of Livermore Falls

ME

Cash Management § 200.302 § 200.305

The Treasurer, Town Manager and Select Board has taken the following actions to address finding 2022-007: The current Town Manager was appointed by the Select Board on August 14, 2023, and had no knowledge of this material weakness. She is an experienced Manager and has drafted a new Procurement Pol...

The Treasurer, Town Manager and Select Board has taken the following actions to address finding 2022-007: The current Town Manager was appointed by the Select Board on August 14, 2023, and had no knowledge of this material weakness. She is an experienced Manager and has drafted a new Procurement Policy that addresses this deficiency. This policy was approved and implemented by the Select Board on January 23, 2024.

View Audit 291679

Finding 369913 (2022-015)

Material Weakness 2022

Vermont Association for Mental Health and Addiction Recovery, INC

VT

Questioned Costs Cash Management Matching / Level of Effort / Earmarking § 200.305

Recommendation:We recommend management and the board of directors should review reporting frequently to make sure that they are complying with the requirements. Management Response: We agree with the recommendation and the record retention policy that was adopted on November 14, 2022 should prevent...

Recommendation:We recommend management and the board of directors should review reporting frequently to make sure that they are complying with the requirements. Management Response: We agree with the recommendation and the record retention policy that was adopted on November 14, 2022 should prevent this from happening in the future.

View Audit 291395 Questioned Costs: $1

Finding 369910 (2022-012)

Material Weakness 2022

Vermont Association for Mental Health and Addiction Recovery, INC

VT

Questioned Costs Allowable Costs / Cost Principles Cash Management

Recommendation: We recommend the Company should implement a timesheet protocol for all employees to complete on a weekly basis. Action Taken: We agree with the recommendation, we have hired a CPA as third-party bookkeeper; the bookkeeper has implemented a timesheet program for all time allocated to...

Recommendation: We recommend the Company should implement a timesheet protocol for all employees to complete on a weekly basis. Action Taken: We agree with the recommendation, we have hired a CPA as third-party bookkeeper; the bookkeeper has implemented a timesheet program for all time allocated to grants for each employee to follow.

View Audit 291395 Questioned Costs: $1

Finding 369905 (2022-007)

Material Weakness 2022

Vermont Association for Mental Health and Addiction Recovery, INC

VT

Cash Management

Recommendation: The Company needs to retain documentation. Management Response: Management has hired a 3rd party bookkeeper who is a CPA has sent up a system for documentation retainage.

View Audit 291395

Finding 369902 (2022-004)

Material Weakness 2022

Vermont Association for Mental Health and Addiction Recovery, INC

VT

Allowable Costs / Cost Principles Cash Management

Recommendation: We recommend the Company start properly tracking hours worked by employees per grant on a weekly basis. The Company needs to start retaining audit evidence for review of independent audits and grant compliance. Action Taken: We agree with the recommendation. We have moved to a times...

Recommendation: We recommend the Company start properly tracking hours worked by employees per grant on a weekly basis. The Company needs to start retaining audit evidence for review of independent audits and grant compliance. Action Taken: We agree with the recommendation. We have moved to a timesheet allocation on a weekly basis which is reviewed and tracked by the 3rd party bookkeeper. The 3rd party bookkeeper now requests all invoices before a check for reimbursement to be released.

View Audit 291395

Finding 369901 (2022-003)

Material Weakness 2022

Vermont Association for Mental Health and Addiction Recovery, INC

VT

Cash Management

Recommendation: We recommend requesting reimbursement of grant monthly – bi-monthly depending on the size of the reimbursement request. Action Taken: We agree with the recommendation, and we are making more of an effort to request reimbursement throughout the grant rather than completion.

View Audit 291395

Finding 369691 (2022-001)

Material Weakness 2022

Kansas Alliance for Wetlands and Streams INC

KS

Internal Control / Segregation of Duties Cash Management Reporting

2022-001 Financial Reporting Oversight Responsible Party: Libby Albers, Executive Director Implementation Date: 2/15/2024 1. KAWS Executive Director, will continue to log deposits and deposit documentation in an internal spreadsheet and reporting each deposit to the KAWS Accountant via email. The ...

2022-001 Financial Reporting Oversight Responsible Party: Libby Albers, Executive Director Implementation Date: 2/15/2024 1. KAWS Executive Director, will continue to log deposits and deposit documentation in an internal spreadsheet and reporting each deposit to the KAWS Accountant via email. The Conservation Easement Specialist will check the deposit spreadsheet against the monthly bank statements to ensure that all deposits are present. This extra reviewer of bank statements is independent of any of the parties handling the deposits. 2. Executive Director will request quarterly Profit and Loss and Transaction reports by Job from the outsourced accountant, and compare the data against the expense reporting platforms, payment requests, and bank statements. 3. Executive Director will discuss the issue of reallocation of expenses being changed after quarterly reports have been provided and request that the outsourced accountant locks the Quickbooks data at the end of each month’s reconciliation. Should the data need to be unlocked the outsourced accountant will notify the Executive Director. Although this still places Quickbooks control with the accountant, it will create additional steps required of the accountant.

View Audit 291137

Finding 367431 (2022-008)

Material Weakness 2022

Municipality of Utuado

PR

Cash Management Material Weakness Reporting

The finding was corrected. The payer of the Concessionaire, which has access to the system, was appointed. According to internal procedure, she does not issue payments until she is sure that the account has a budget.

View Audit 290434

Finding 367162 (2022-047)

Significant Deficiency 2022

State of Nevada

NV

Cash Management Allowable Costs / Cost Principles Reporting § 200.303

Finding number: 2022-047 – Cash Management Significant Deficiency in Internal Control over Compliance Finding: A reimbursement request was not reviewed and approved by an individual independent of the preparation of the request. Corrective Action Take or To Be Taken: The Division has added addition...

Finding number: 2022-047 – Cash Management Significant Deficiency in Internal Control over Compliance Finding: A reimbursement request was not reviewed and approved by an individual independent of the preparation of the request. Corrective Action Take or To Be Taken: The Division has added additional internal controls to ensure the separation between reimbursement requestors and approvers, in addition to providing adequate guidance to all new staff involved in cash management on the internal control policy. If to be taken, estimated date of completion: These procedures were implemented July 1, 2023. Agency Response Does the Agency agree With finding: Yes If No or Partial, please Explain reason(s) why: Individual Responsible for Corrective Action Plan: Name, Title: Brooke Barlow, Chief of Fiscal Phone Number: 775-684-0659 Email: bebarlow@dwss.nv.gov Reviewed and Approved: Crystal Buscay, CFO

View Audit 290300

Finding 367106 (2022-029)

Material Weakness 2022

State of Nevada

NV

Cash Management Subrecipient Monitoring

Audit Finding: 2022-029 Homeowner Assistance Fund: 21.026 Cash Management Material Weakness in Internal Control over Compliance Summary: No monitoring of cash drawdowns by the subrecipient to ensure that the time elapsing between transfer of federal funds to the subrecipient and the disbursement for...

Audit Finding: 2022-029 Homeowner Assistance Fund: 21.026 Cash Management Material Weakness in Internal Control over Compliance Summary: No monitoring of cash drawdowns by the subrecipient to ensure that the time elapsing between transfer of federal funds to the subrecipient and the disbursement for the program purpose is minimized. There was no tracking of interest earned on funds advanced by the Department of Treasury and no remittance of any interest earned greater than $500 as required. Recommendation: Implement internal controls to ensure time between disbursement of federal funds to the subrecipient and their disbursement for program purposes is minimized and ensure interest is appropriately tracked and remitted. Agency Response: The Nevada Housing Division (“Division”) disagrees with this finding as cited and feels strongly that it should be only a Significant Deficiency in Internal Control over Compliance due to the lack of tracking the interest earned on funds advanced and the late remittance (an inquiry for process has been initiated). Per the HAF Guidance that was published by the U.S. Treasury and per the FAQ that currently exists on the U.S. Treasury website, the U.S. Treasury themselves noted that the funds would be disbursed in only two payments, an initial 10% and then the remaining funds per the approved plan of the recipient. If the intent of the U.S. Treasury was per section 305(b)(1), then the Treasury would either have 1) not approved the Division’s plan, and/or (2) disbursed funds on an as needed or reimbursement basis. Corrective Action: The Division will establish an internal audit and compliance committee to enhance oversight of existing policies for assessing risk, monitoring, and sharing best practices across its business. The internal audit and compliance committee will be responsible for reviewing internal controls and policies on an annual basis, following up on any audit findings and ensuring follow-through of corrective action plans. The Division has already followed up with the Controller to understand the process to have the state, who is holding the funds, remit the interest collected both in FY22 and FY23 back to Treasury. Going forward, this will be supported by the new committee. Adoption of Corrective Action: December 2023 Division Contact and Corrective Action Plan Lead: Christine Hess, Chief Financial Officer Nevada Housing Division 775-687-2249 chess@housing.nv.gov

View Audit 290300

Finding 366885 (2022-001)

Material Weakness 2022

Del Norte Child Care Council

CA

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

Management agrees that due to turnover in staff during 2022 and 2023, there were gaps in communication leading to the cost allocation formulas and leadsheet account reconciliations not being updated on a continuing basis as reimbursement requests were being to the California Department of Social Ser...

Management agrees that due to turnover in staff during 2022 and 2023, there were gaps in communication leading to the cost allocation formulas and leadsheet account reconciliations not being updated on a continuing basis as reimbursement requests were being to the California Department of Social Services. Management believes that all key accounting positions have since been filled by qualified personnel. A formal close process and reconciliation of all balance sheet accounts and indirect cost allocations each month will ensure reimbursement requests are complete and accurate. Process documentation is also being prepared to help personnel in the accounting department follow proper control procedures. Action: Develop and document process for drawdown calculation and year end reconciliation to accounting records. Due Date: 3/1/23 Staff: Don Reynolds, contracted CFO

View Audit 290035

Finding 366838 (2022-010)

Significant Deficiency 2022

Vision Preparatory Charter School, Inc.

TN

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring

For any construction or building improvements requiring the use of contractors in the future, management will discuss adherence to the Davis Bacon Act regarding prevailing wages with the contractors and obtain documentation from the contractors demonstrating compliance with the Act.

View Audit 289901 Questioned Costs: $1

Finding 366772 (2022-004)

Material Weakness 2022

Center for Disease Dynamics Economics & Policy Inc.

MD

Internal Control / Segregation of Duties Cash Management Material Weakness § 200.302 § 200.303

Agree with the finding. We will implement the segregation of duties matrix as part of SOPs. We will ensure that authorization and review of cash draws of fedral funds are done by some one other than the individual who initiates and records the transaction . We have implemented the same and Dr EIli (...

Agree with the finding. We will implement the segregation of duties matrix as part of SOPs. We will ensure that authorization and review of cash draws of fedral funds are done by some one other than the individual who initiates and records the transaction . We have implemented the same and Dr EIli (pi) is reviewing and approving the report before each withdrawal. The Finance Head ( Nafih) is withdrawing the fund .Anticipated Completion Date : 12/31/2022 Actual date of implementation :01/24/2023

View Audit 289832

Finding 366756 (2022-007)

Material Weakness 2022

South Bend Community School Corporation

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Cash Management § 200.302 § 200.303 § 200.328 § 200.329 § 200.334

FINDING 2022-007 Finding Subject: COVID-19 - Education Stabilization Fund - Reporting Summary of Finding: Finding: No oversight of reports and supporting documentation did not agrees to report submitted Recommendation: Provide oversight of reports submitted and retain supporting documentation that a...

FINDING 2022-007 Finding Subject: COVID-19 - Education Stabilization Fund - Reporting Summary of Finding: Finding: No oversight of reports and supporting documentation did not agrees to report submitted Recommendation: Provide oversight of reports submitted and retain supporting documentation that agrees to reports submitted Contact Person Responsible for Corrective Action: Kareemah Fowler, Assistant Superintendent of Business and Finance Deb Martin, Director of Student Learning & Title I Contact Phone Number and Email Address: Kareemah Fowler (574) 393-6088; kfowler@sbcsc.k12.in.us Deb Martin (574) 393-6053; dmartin@sbcsc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: All reports and supporting documentation, which supports each report submitted, will be reviewed/approved by the program director. All supporting documentation will be retained for future audits. Anticipated Completion Date: December 8, 2024

View Audit 289747

Finding 366753 (2022-004)

Material Weakness 2022

South Bend Community School Corporation

IN

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.302 § 200.303 § 200.328 § 200.329 § 200.334

FINDING 2022-004 Finding Subject: Title I Grants to Local Educational Agencies - Reporting Summary of Finding: Finding: Detail data on the Form 9 and Reimbursement Request was not provided to knowledgeable individuals for review. Recommendation: Design control that provides sufficient data to knowle...

FINDING 2022-004 Finding Subject: Title I Grants to Local Educational Agencies - Reporting Summary of Finding: Finding: Detail data on the Form 9 and Reimbursement Request was not provided to knowledgeable individuals for review. Recommendation: Design control that provides sufficient data to knowledgeable individuals for review. Contact Person Responsible for Corrective Action: Kareemah Fowler, Assistant Superintendent of Business and Finance Contact Phone Number and Email Address: (574) 393-6088; kfowler@sbcsc.k12.in.us Views of Responsible Officials: We concur with the findings. Description of Corrective Action Plan: Form 9 Data The Human Resources Department has added a second review to verify all employee distribution codes are correct when recording/updating employee requisitions. Additionally, detailed expense reports and payroll distribution reports that support each reimbursement request are being provided to knowledgeable employees to review. Anticipated Completion Date: Completed December 8, 2023, and May 2023 Reimbursement Requests Summary level payroll data is no longer being used to support reimbursement requests. Detailed expense reports and payroll distribution reports that support each reimbursement request are being provided to knowledgeable employees to review. Anticipated Completion Date: Completed May 2023.

View Audit 289747

Finding 366672 (2022-003)

None 2022

Boys & Girls Club of North Alabama, INC

AL

Cash Management Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

Finding 2022-003 Finding: CACFP requires that non-Federal entities receiving Federal Awards establish and maintain internal control designed to reasonably ensure compliance with Federal Statutes, regulations, and the terms and conditions of the Federal award. As part of our review of the Child and...

Finding 2022-003 Finding: CACFP requires that non-Federal entities receiving Federal Awards establish and maintain internal control designed to reasonably ensure compliance with Federal Statutes, regulations, and the terms and conditions of the Federal award. As part of our review of the Child and Adult Care Food Program (CACFP) it was noted the Club was not adhering to accrual accounting as it pertains to reporting of expenses. Response: Adjustments have been made to the process of monthly adjustments. Additional procedures will be put in place to ensure financial reporting is done correctly.

View Audit 289590

Corrective Action Plans

Filters