Corrective Action Plans

Finding 61788 (2022-004)

Significant Deficiency 2022

IL

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

2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns ? Carbondale Campus Response: Implemented. We agree we did not have a consistent procedure in place during the audit period. Corrective Action Plan: We have since addressed the weakness by establishing segregation...

2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns ? Carbondale Campus Response: Implemented. We agree we did not have a consistent procedure in place during the audit period. Corrective Action Plan: We have since addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure that approvals are now documented appropriately prior to processing drawdowns. Contact Person: Ashley Matzenbacher (Office of Sponsored Projects Administration) Anticipated completion date: December 2022

View Audit 56947

Finding 61749 (2022-003)

Significant Deficiency 2022

Arizona Christian University

AZ

Questioned Costs Cash Management

2022-003 Student Financial Assistance Cluster ? Assistance Listing No. Various Recommendation: We recommend the University should implement a procedure to ensure federal aid drawn down are accounted for timely and returned within 3 days. Explanation of disagreement with audit finding: There is no di...

2022-003 Student Financial Assistance Cluster ? Assistance Listing No. Various Recommendation: We recommend the University should implement a procedure to ensure federal aid drawn down are accounted for timely and returned within 3 days. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Financial Aid Department works closely with the Student Accounts department and the Vice President of Finance to ensure all draw downs are posted and or returned to G5 within three business days. The University?s student information system (SIS) also has checkpoints in place to ensure both the financial aid department and the business office are accountable for the awarding, return of funds, and or posting of federal funds within three days. Name(s) of the contact person(s) responsible for corrective action plan: Michael Werner, Vice President of Finance, Lisa Stone, Director of Financial Aid and Sarah Eaves, Student Accounts Manager. Planned completion date for corrective action plan: Spring 2022

View Audit 56907 Questioned Costs: $1

Finding 61716 (2022-003)

Significant Deficiency 2022

The Children's Home Society of New Jersey

NJ

Reporting Cash Management Significant Deficiency § 200.502

Audit Finding Reference: 2022-003 Planned Corrective Action: The Society agrees with the auditor's finding. As previously noted, the Society experienced turnover in the Chief Financial Officer position. A new Chief Financial Officer was hired on June 27, 2022. New procedures have been adopted to str...

Audit Finding Reference: 2022-003 Planned Corrective Action: The Society agrees with the auditor's finding. As previously noted, the Society experienced turnover in the Chief Financial Officer position. A new Chief Financial Officer was hired on June 27, 2022. New procedures have been adopted to strengthen the monthly close cycle. The Society has also implemented additional controls to ensure proper cut-off and alignment with the Society's SEFA and SESFA. Name of Contact Person: Bruno Cellucci/bcellucci@chsofnj.org/(609) 695-627 4, Ext. 135 Anticipate Completion Date: Spring 2023

View Audit 58603

Finding 61687 (2022-002)

Significant Deficiency 2022

Cutten School District

CA

Questioned Costs School Nutrition Programs Cash Management

FINDING 2022-002: CHILD NUTRITION PROGRAM - MEAL COUNTS (CODE 30000) Name of contact person: Becky MacQuarrie Corrective Action: The District will ensure the computations in our excel forms are correct and accurate. One site secretary will be in charge of creating and tallying the meal count exc...

FINDING 2022-002: CHILD NUTRITION PROGRAM - MEAL COUNTS (CODE 30000) Name of contact person: Becky MacQuarrie Corrective Action: The District will ensure the computations in our excel forms are correct and accurate. One site secretary will be in charge of creating and tallying the meal count excel document, and the second site secretary will ensure the numbers are accurate when entered into the CNIPS platform. Proposed Completion Date: March 8, 2023, immediately

View Audit 57062 Questioned Costs: $1

Finding 61674 (2022-004)

Material Weakness 2022

Rudd-Rockford-Marble Rock Community School District

IA

Cash Management Reporting

We have reviewed procedures and will be having meal counts reviewed by an independent employee prior to report submission to the State of Iowa for reimbursement.

View Audit 56904

Finding 61667 (2022-001)

None 2022

Ferndale Area School District

PA

Questioned Costs Allowable Costs / Cost Principles Cash Management

"See Corrective Action Plan for chart/table"The District relied on hard-coded indirect rates that were present in the iGrants claiming system, without the knowledge that OSPI is not able to update indirect rates in iGrant claim system for multi-year grants. To correct this issue, the Grants Speciali...

"See Corrective Action Plan for chart/table"The District relied on hard-coded indirect rates that were present in the iGrants claiming system, without the knowledge that OSPI is not able to update indirect rates in iGrant claim system for multi-year grants. To correct this issue, the Grants Specialist will review indirect rates at the time claims are processed and base the indirect claims on the posted indirect rates, not the hard-coded rate in the iGrants claim system. All grant claims are reviewed by the Director. As part of this review process, the Director will compare the indirect rates on the claims with the actual posted indirect rates, not the rates hard-coded in the iGrants claim system, to ensure accuracy. This issue is fully resolved as of April 1, 2023.

View Audit 50129 Questioned Costs: $1

Finding 61628 (2022-001)

Significant Deficiency 2022

The Rodney Scheel House Foundation, Ltd.

WI

HUD Housing Programs Cash Management

Finding 2022-001 ? Replacement and Residual Reserve Submissions Corrective Action Plan The Rodney Scheel House Foundation, Ltd. will review their policies and procedures surrounding replacement reserve and residual receipts reserve cash remittances to the reserve bank accounts within the required H...

Finding 2022-001 ? Replacement and Residual Reserve Submissions Corrective Action Plan The Rodney Scheel House Foundation, Ltd. will review their policies and procedures surrounding replacement reserve and residual receipts reserve cash remittances to the reserve bank accounts within the required HUD timeframes. The Foundation will discuss requirements with the new property management company that became responsible for property management effective January 1, 2023. Person(s) Responsible: Kendra Eppler, Nicole Solheim, Curt Peerenboom Timing for Implementation: Immediate

View Audit 57108

Finding 61620 (2022-001)

Material Weakness 2022

Many Farms Community School, Inc.

AZ

Cash Management Reporting Internal Control / Segregation of Duties

MANY FARMS COMMUNITY SCHOOL, INC. CORRECTIVE ACTION PLAN FOR THE YEAR ENDED JUNE 30, 2022 2022-001 Internal Control over Financial Close and Reporting (Material Weakness) - Repeated &Modified (Prior Year Finding 2021-001) Federal program information Funding agencies: U.S. Department of the Inter...

MANY FARMS COMMUNITY SCHOOL, INC. CORRECTIVE ACTION PLAN FOR THE YEAR ENDED JUNE 30, 2022 2022-001 Internal Control over Financial Close and Reporting (Material Weakness) - Repeated &Modified (Prior Year Finding 2021-001) Federal program information Funding agencies: U.S. Department of the Interior; U.S. Department of Education Title: Indian school equalization program (ISEP); Administrative Cost Grants for Indian Schools; Indian Education Facilities; Title I Grants to Local Agencies; Coronavirus Response and Relief Assistance Listing Numbers: 15.042 Award year: 07/01/2021 - 06/30/2022 Award number: A19AV00941 Management Response: The School did not have a Business Manager or Principal for the full fiscal year and has experienced turnover in other positions as well. The school has hired two (2) Business Managers on a short-term contract and full time contract. During the interim period, the Business Manager position was vacant until December 19, 2022. The administration agrees with the finding and with the newly hired Business Manager will devote time to evaluate adequate internal controls and procedures to ensure timely and accurate financial statements and supporting schedules and to ensure timely financial compliance requirements are met. ? All liability accounts will be reconciled at year end. ? Cash deposits will be made into the correct cash accounts and accounts reconciled. ? The School?s financial policy, updated in December of 2021, will be revised annually to ensure internal controls are identified and procedures are in place for timely and accurate recording of revenue and expenditures. ? The Organizational Structure will be revised to ensure the internal controls are met within the Business Office. ? The Principal and key staff will establish ad team to review and update the School's financial policies. Anticipated Completion Date: June 2023 Responsible Party: School Principal, Leon Oosahwe; Business Manager, Ernest Sakeva

View Audit 56744

Finding 61605 (2022-003)

Significant Deficiency 2022

Tasc, Inc.

IL

Cash Management Internal Control / Segregation of Duties

2022-003 Comprehensive Opioid, Stimulant, and Substance Abuse Program ? Assistance Listing No. 16.838 Recommendation: TASC should continue to follow the documented policy of documenting preparation and review of billings submitted to funders. Explanation of disagreement with audit finding: There is ...

2022-003 Comprehensive Opioid, Stimulant, and Substance Abuse Program ? Assistance Listing No. 16.838 Recommendation: TASC should continue to follow the documented policy of documenting preparation and review of billings submitted to funders. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management implemented segregation of duties for this situation shortly after conclusion of the FY21 audit. Management formulated a Segregation of Duties (BUS 123) that included segregation of preparation and review of billings effective July 1, 2022. Name(s) of the contact person(s) responsible for corrective action: Roy Fesmire, CFO Planned completion date for corrective action plan: June 30, 2022

View Audit 56808

Finding 61453 (2022-003)

Material Weakness 2022

Central Kitsap School District No. 401

WA

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

Finding ref number: 2022-003 Finding caption: The District overcharged indirect costs to the program and did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Paula Bailey, Executive Director of Business ...

Finding ref number: 2022-003 Finding caption: The District overcharged indirect costs to the program and did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Paula Bailey, Executive Director of Business Services P.O. Box 8 Silverdale, WA 98383 (360) 662-1650 Corrective action the auditee plans to take in response to the finding: To ensure correct indirect rate charges, the District will create a grant tracking sheet that will list all information needed to fill in the SEFA. The Grant tracking sheet will include: ? Grant Title ? Grant year ? Grant number ? Grant amount ? ALN number ? Granting agency ? Federal agency name ? Approved Indirect Rate In order to ensure compliance of wage rate requirements the district will ensure: 1. Weekly collection and review of Certified Payroll Reports (CPRs) with compliance statements for all active projects will be incorporated into the Capital Projects accounts payable process. 2. The CPRs collected will be accessible to all Capital Project staff members in electronic format as well as a newly created control document verifying the date of review and reviewer of each CPR submitted. 3. Requests for CPRs will be made to all contractors or subcontracts missing reports through the period for which work has been performed. 4. Monthly invoices and pay applications will not be processed until CPRs for the billing period are collected and reviewed. 5. CPR procedures will be included in the Pre-Construction Meeting Agenda for all projects with emphasis given to weekly CPR submittals. 6. Contracts will be reviewed to ensure applicable laws and regulations are included. 7. Ongoing contracts will be amended to include required federal language as required by Title 29 CFR, Section 5.5 Anticipated date to complete the corrective action: 8/31/2023

View Audit 56807 Questioned Costs: $1

Finding 61419 (2022-001)

None 2022

North Muskegon Public Schools

MI

School Nutrition Programs Procurement, Suspension & Debarment Subrecipient Monitoring

Finding 2022-001: Child Nutrition Cluster Resource Management Recommendation: The School District should develop and complete a spend-down plan to ensure it reduces its Food Service Fund net cash resources below the maximum allowable amount. Action Taken: The School District will develop proced...

Finding 2022-001: Child Nutrition Cluster Resource Management Recommendation: The School District should develop and complete a spend-down plan to ensure it reduces its Food Service Fund net cash resources below the maximum allowable amount. Action Taken: The School District will develop procedures to ensure net cash resources are below the maximum allowable amount. Responsible Person and Anticipated Completion Date: School Business Manager, June 2023 If the Michigan Department of Education has questions regarding this plan, please call Mark Mesbergen at (231) 719-4102.

View Audit 57146

Finding 61396 (2022-001)

Material Weakness 2022

Kinderhook Central School District

NY

Questioned Costs School Nutrition Programs Cash Management

Finding 2022-001 ? Reporting The District concurs with the finding 2022-001. Corrective Action: The District will implement quality control procedures that will verify and confirm that monthly meal reimbursements and counts are correct prior to submission in CNMS Contact Person: Michael Brennan, Bus...

Finding 2022-001 ? Reporting The District concurs with the finding 2022-001. Corrective Action: The District will implement quality control procedures that will verify and confirm that monthly meal reimbursements and counts are correct prior to submission in CNMS Contact Person: Michael Brennan, Business Manager (518) 758-7575 ext 3009 mbrennan@ichabodcrane.org

View Audit 56827 Questioned Costs: $1

Finding 61394 (2022-001)

Material Weakness 2022

Thaddeus Stevens College of Technology

PA

Cash Management Reporting

Finding 2022-001: Cash Management Condition: The College drew down all Higher Educational Emergency Relief Funding (HEERF) 1 and 2 money and maintained an excess cash balance (funds drawn down were greater than expenditures claimed on previous SEFAs). In the current year the College drew down the ...

Finding 2022-001: Cash Management Condition: The College drew down all Higher Educational Emergency Relief Funding (HEERF) 1 and 2 money and maintained an excess cash balance (funds drawn down were greater than expenditures claimed on previous SEFAs). In the current year the College drew down the correct amount of HEERF money. Criteria: Per 48 CFR section 53.216.7(b) and the Certification Agreements for the Educational Stabilization fund, any cash draw down should occur after or shortly before the expenditure is paid. For student aid related payments, the funds drawn down should be disbursed within 15 calendar days to students and for the institutional aid portion the funds should be disbursed within 3 calendar days from the drawn down in the G5 system. Cause: The College drew down all HEERF money made available to them to expend and only began to draw down money as needed during fiscal year 2022. All money withdrawn in previous years were not expended in full before additional draws were made. Effect of the Condition: The College drew down monies in excess of expenditures in the amount of $421,437. Action Taken: Management will put a process in place to review and monitor changes in HEERF reporting requirements. As part of this revised process, all data will be subject to final review prior to submission of any HEERF information to ensure accuracy and consistency. If the Pennsylvania Office of the Budget has questions regarding this plan, please call George Longridge, Vice President of Finance and Administration at (717) 391-6947.

View Audit 56825

Finding 61327 (2022-004)

Material Weakness 2022

Family Guidance Centers, Inc.

IL

Questioned Costs Allowable Costs / Cost Principles Reporting § 200.403

Finding Number: 2022-004 Condition: The billing procedures review process did not ensure charges to federal awards were incurred prior to billing the grantor. Planned Corrective Action: Management understands the importance of incurring costs that are charged to federal awards. Management will foll...

Finding Number: 2022-004 Condition: The billing procedures review process did not ensure charges to federal awards were incurred prior to billing the grantor. Planned Corrective Action: Management understands the importance of incurring costs that are charged to federal awards. Management will follow its existing policy to ensure that expenditures charged to grants accurately reflect the costs incurred. In addition, management will return the overage amount to the awarding agency no later than July 31, 2023. Contact person responsible for corrective action: James D. Hagestad Anticipated Completion Date: July 31, 2023

View Audit 56710 Questioned Costs: $1

Finding 61322 (2022-002)

None 2022

Missaukee County

MI

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Cash Management

Finding: 2022-002 ? Immaterial noncompliance ? Written policies required by the Uniform Grant Guidance Auditor Description of Condition and Effect: Although the County has processes in place to cover these areas, the County lacks formal written policies covering these areas. As a result of this con...

Finding: 2022-002 ? Immaterial noncompliance ? Written policies required by the Uniform Grant Guidance Auditor Description of Condition and Effect: Although the County has processes in place to cover these areas, the County lacks formal written policies covering these areas. As a result of this condition, the County did not fully comply with the Uniform Guidance applicable to the above noted grants. Auditor Recommendation: We recommend that the City ensures these policies are updated to conform with the Uniform Guidance as soon as practical, but no later than the end of fiscal year 2023. Corrective Action: We agree with the finding and will develop and implement written procedures required for federal awards.

View Audit 54614

Finding 61318 (2022-001)

Significant Deficiency 2022

Baptist Health

AR

Questioned Costs Cash Management Eligibility

Corrective Action Plan ? 9/26/2023 Responsible Party: Donna Crutchfield, Director of Revenue Cycle Finding: During audit review of the COVID 19 HRSA testing and treatment payments received in 2022, two claims were discovered incorrectly charged to the COVID uninsured grant. Comments on the Find...

Corrective Action Plan ? 9/26/2023 Responsible Party: Donna Crutchfield, Director of Revenue Cycle Finding: During audit review of the COVID 19 HRSA testing and treatment payments received in 2022, two claims were discovered incorrectly charged to the COVID uninsured grant. Comments on the Finding and Recommendation Management is in agreement with this finding. Action(s) Taken or Planned on the Finding ? Build already existed in Epic to stop any uninsured patients that met COVID guidelines at time of service for review. This also includes build that stops claims if HRSA plan added later in the process for review. Expanded Plan on Actions Taken ? 09/26/2023 1. Actions planned on one claim found in audit. Refund will be issued for $122.69 for TIN 710236856 NPI 1043240682. 2. Actions planned for additional claim found in audit. Refund will be issued for $74.20. TIN 710236856 NPI 1174553796. 3. Refund process - Current credit balance policy is attached. Note all government payers are due to be reviewed and worked within a 60-day timeline. This is current as of 4/10/2023. 4. Note that auditors listed an extrapolated figure under projected costs based off the two claims found in the sample audit. The two claims found will be refunded. Missed other insurance information was due to patients? lack of presentation of insurance info at the time of service. 5. Going forward to ensure all meet credit guidelines. If there is a HRSA credit on a claim, it will be worked within policy guidelines. 6. As mentioned in previous plan, initial build exists (as of May 2020) in Epic to stop any uninsured patients that met COVID guidelines at time of service for review. This review allows to check for other coverage. There is also build that stops coverage if HRSA coverage is added later on in the process for a second review. Insurance coverage can be retroactively assigned after HRSA is filed. In this event, this would show as a credit if another payment was received and then be refunded by policy. In summary: ? Patient visit is set to review and confirm no active coverage is present, insurance coverage discovery was run, patient's visit was associated with COVID related service. ? HRSA coverage added and patent is keyed to HRSA portal for member ID to file claim. HRSA also checks insurance verification on their side and will notify if HRSA found active coverage not located by us. 5. Contact information for additional Questions: Donna.Crutchfield@baptist-health.org or 501-202-6440.

View Audit 54388 Questioned Costs: $1

Finding 61306 (2022-002)

Significant Deficiency 2022

Jackson Public School District

MS

Subrecipient Monitoring Cash Management Reporting

Corrective Action Plan Details A. Contact person responsible for corrective action: Name: Marc Rowe Title: Executive Director B: Description of corrective action planned: The district will implement and strengthen its internal control systems over reporting and submitting its monthly claims for reim...

Corrective Action Plan Details A. Contact person responsible for corrective action: Name: Marc Rowe Title: Executive Director B: Description of corrective action planned: The district will implement and strengthen its internal control systems over reporting and submitting its monthly claims for reimbursement to ensure claims are submitted within established reporting deadlines. C. Anticipated completion date of corrective action: June 30, 2023

View Audit 49973

Finding 61303 (2022-002)

Significant Deficiency 2022

The Home for Little Wanderers

MA

Questioned Costs Allowable Costs / Cost Principles Cash Management

Views of Responsible Officials and Planned Corrective Action Management has engaged a 3rd party to review, recommend and implement improvements to the current billing and month end closing processes. This will include improved documented processes and procedures along with the needed training to b...

Views of Responsible Officials and Planned Corrective Action Management has engaged a 3rd party to review, recommend and implement improvements to the current billing and month end closing processes. This will include improved documented processes and procedures along with the needed training to be effectively implemented and continued. Responsible Official: Michael Nowlan, Interim EVP/CFO

View Audit 49907 Questioned Costs: $1

Finding 61298 (2022-001)

Significant Deficiency 2022

Cedar Lane Senior Living Community Ii, Inc.

MD

HUD Housing Programs Procurement, Suspension & Debarment Cash Management

Name and Number of Project: Cedar Lane Senior Living Community II, Inc. HUD Project Number 052-11449 Auditor/Audit Firm: PKF O?Connor Davies LLP Audit Period: December 31, 2022 Fi...

Name and Number of Project: Cedar Lane Senior Living Community II, Inc. HUD Project Number 052-11449 Auditor/Audit Firm: PKF O?Connor Davies LLP Audit Period: December 31, 2022 Finding 2022-001 ? Use of Project Funds Federal Assistance Listing Number Name of Federal Programs 14.155 Mortgage Insurance for the purchase or Refinancing of Existing Multifamily Housing Projects A. Comments on Finding and Recommendations Recommendation ? We recommend that management reconcile and repay intercompany activity in a timely manner. B. Actions Taken or Planned The Entity has instituted policies and procedures to reconcile and rectify intercompany activities timely and is working with their HUD representative to consolidate their Federal Programs which will rectify the issue and simplify the intercompany activity. C. Status of Corrective Action on Prior Findings N/A _______________________________ __________________ Signature Date Eric Golden, President and CEO Cedar Lane Senior Living Community II, Inc.

View Audit 49343

Finding 61219 (2022-002)

None 2022

Pontiac Academy for Excellence

MI

Cash Management School Nutrition Programs Program Income

CORRECTIVE ACTION PLAN: The management company for the Academy will work with the Academy leadership to increase expenditures in a manner necessary to spend down the excess fund balance in an allowable and timely fashion. The spend down plan will include improvements to the food service program, in...

CORRECTIVE ACTION PLAN: The management company for the Academy will work with the Academy leadership to increase expenditures in a manner necessary to spend down the excess fund balance in an allowable and timely fashion. The spend down plan will include improvements to the food service program, including adding an additional food service support position. The number of salad bar offerings and daily hot breakfast options will be increased for all grade levels. The Academy will also explore allowable options for spending funds on supplies, equipment and initiatives that will create sustainable improvements to the food service program for future years. RESPONSIBLE DEPARTMENT: Finance department and Food Service department. RESPONSIBLE PERSONS: Melinda Benkovsky, VP of Finance Gwen Hovey, Food Service Coordinator PLANNED COMPLETION DATE (TBD OR DATE): June 30, 2023

View Audit 50021

Finding 61144 (2022-001)

Significant Deficiency 2022

Tuscarawas Valley Local School District

OH

School Nutrition Programs Subrecipient Monitoring Cash Management

Planned Corrective Action The district Food Service Director will verify and print supporting documentation to prove system-generated reports reconcile to the CRRS System a...

Planned Corrective Action The district Food Service Director will verify and print supporting documentation to prove system-generated reports reconcile to the CRRS System after data entry is completed. The Food Service Director will initial and date the reports upon completing and verifying the reconciliation. Anticipated Completion Date: 3/1/2023 Responsible Contact Person: Food Service Director

View Audit 49892

Finding 61122 (2022-003)

Significant Deficiency 2022

City of Las Vegas

NV

Allowable Costs / Cost Principles Cash Management Reporting

Finding 2022-003: Internal Controls Over Financial and Performance Reporting ? Significant Deficiency Management Response and Planned Corrective Action This finding relates to the absence of a signature and date indicating a management review before submission for reimbursement as evidence of an int...

Finding 2022-003: Internal Controls Over Financial and Performance Reporting ? Significant Deficiency Management Response and Planned Corrective Action This finding relates to the absence of a signature and date indicating a management review before submission for reimbursement as evidence of an internal control. Management concurs that there was no signature and date reviewed for submissions related to the Disaster Grants ? Public Assistance program. Management will implement a process where all submissions to federal agencies will be signed and dated prior to submission as an indication of internal control over the approval process.

View Audit 49725

Finding 61094 (2022-027)

Material Weakness 2022

State of New Hampshire

NH

Cash Management Subrecipient Monitoring § 200.305

View of Responsible Officials Related to compliance with the CMIA, the Department of Energy acknowledges there were several instances where draws were not completed on a monthly basis for the prior month?s expenditures following the CMIA agreement in FY22. The Department of Energy has hired another...

View of Responsible Officials Related to compliance with the CMIA, the Department of Energy acknowledges there were several instances where draws were not completed on a monthly basis for the prior month?s expenditures following the CMIA agreement in FY22. The Department of Energy has hired another staff person to complete business office grant-related tasks and will be reviewing and adjusting our policies and procedures if and where needed in the future. This staff person is still in training, therefore the completion date is not known at this time. Related to the timing of payments to subrecipients, due to staffing issues in both the Administrative and Fiscal offices, this recommendation is acknowledged and accepted. Support staff in both offices are being recruited and trained. This will ensure that adequate supervision and compliance of sub-recipient cash advances procedures are followed. Anticipated Completion Date: Ongoing Contact Person: Jane Lemire Business Administrator IV (PT) and Eileen Smiglowski, NH LIHEAP Administrator

View Audit 49723

Finding 60721 (2022-002)

Significant Deficiency 2022

George C. Wallace Community College - Dothan

AL

Cash Management Matching / Level of Effort / Earmarking § 200.303

Item 2022-002 ? Cash Management Contact person: Marc Nicholas, Dean of Business Affairs Management?s Response ? The College will strengthen the controls in place to provide assurance that all grant revenues are accurately and completely reconciled between G5 and the general ledger. The Dean of Busin...

Item 2022-002 ? Cash Management Contact person: Marc Nicholas, Dean of Business Affairs Management?s Response ? The College will strengthen the controls in place to provide assurance that all grant revenues are accurately and completely reconciled between G5 and the general ledger. The Dean of Business Affairs will be responsible for this corrective action and anticipates completion of corrective action will be taken before 1/31/23.

View Audit 50163

Finding 60719 (2022-001)

Significant Deficiency 2022

Chicago Charter School Foundation

IL

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

The corrective action for Finding 2022-001 is below: Due to employee turnover at the end of Fiscal Year 2022, the process of ensuring revenue being matched with expenses required additional attention. Going forward, the Financial Controller will monitor expenses to ensure recording in the proper per...

The corrective action for Finding 2022-001 is below: Due to employee turnover at the end of Fiscal Year 2022, the process of ensuring revenue being matched with expenses required additional attention. Going forward, the Financial Controller will monitor expenses to ensure recording in the proper period via periodic spot checks of general ledger recording, quarterly balance sheet reviews, and increased communication with department leaders. In addition, the process for grants is under review to ensure a more timely claims request and reimbursement to avoid last minute purchases.

View Audit 49334 Questioned Costs: $1

Corrective Action Plans

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