Corrective Action Plans

Finding 421486 (2022-001)

Significant Deficiency 2022

TX

Procurement, Suspension & Debarment Cash Management Reporting

Federal Award Findings and Questioned CostsFor the year ended June 30, 20222022-C-001 ? Expenditures not reported in proper periodType of Finding ? NoncomplianceCFDA No. 84.425U ESSER III GrantCriteria: The District should have adequate processes and controls established for recognition of expenditu...

Federal Award Findings and Questioned CostsFor the year ended June 30, 20222022-C-001 ? Expenditures not reported in proper periodType of Finding ? NoncomplianceCFDA No. 84.425U ESSER III GrantCriteria: The District should have adequate processes and controls established for recognition of expendituresfor the fiscal year.Condition: The District recorded expenditures totaling $9,999 from the ESSER grant funds as of June 30, 2022.Cause: The District initiated the purchase order in March 2022; however, the supplier did not perform the deliveryof goods until July 2022.Effect: Noncompliance with grants seeking reimbursement of expenditures that were not for the reporting periodrequested.Recommendation: The District should develop a process for establishing the recognition of expenditures for thereporting period.District?s Response: The District will monitor all purchase requests at the end of the fiscal year to ensure theyare recorded in the correct year.Responsible Person(s): Michelle Haese, Accounts Payable Coordinator

View Audit 312303

Finding 421348 (2022-003)

Material Weakness 2022

Southwest Dubois County School Corporation

IN

School Nutrition Programs Cash Management Material Weakness § 200.303

FINDING 2022-003Contact Person Responsible for Corrective Action: Allison Pund and Ora Lee CottonContact Phone Number: 812-683-3971Views of Responsible Official: We concur to the finding.Description of Corrective Action Plan: Southwest Dubois will develop a system of internal controls that will ensu...

FINDING 2022-003Contact Person Responsible for Corrective Action: Allison Pund and Ora Lee CottonContact Phone Number: 812-683-3971Views of Responsible Official: We concur to the finding.Description of Corrective Action Plan: Southwest Dubois will develop a system of internal controls that will ensurereporting compliance requirements are met. The corporation will assure one individual is completing the claims/reportsand another is verify the reports.Anticipated Completion Date: March 2023

View Audit 312295

Finding 421284 (2022-007)

Material Weakness 2022

Scotland County Board of Education

NC

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

Name of Contact Person: Victoria Blue, Interim Finance OfficerCorrective Action Plan: The Board will implement controls to ensure that management fully understands all program requirements pertaining to grant funding received by the district to ensure that available grant funding is maximized for th...

Name of Contact Person: Victoria Blue, Interim Finance OfficerCorrective Action Plan: The Board will implement controls to ensure that management fully understands all program requirements pertaining to grant funding received by the district to ensure that available grant funding is maximized for the benefit of the district.Proposed Completion Date: Immediately

View Audit 312291 Questioned Costs: $1

Finding 421250 (2022-005)

Material Weakness 2022

Scotland County Board of Education

NC

Subrecipient Monitoring Cash Management Material Weakness

Name of Contact Person: Victoria Blue, Interim Finance OfficerCorrective Action Plan: Monthly reconciliations will be completed by the 15th day of the following month. A report showing completion of the reconciliations will be provided to the Superintendent by the end of the following month. The res...

Name of Contact Person: Victoria Blue, Interim Finance OfficerCorrective Action Plan: Monthly reconciliations will be completed by the 15th day of the following month. A report showing completion of the reconciliations will be provided to the Superintendent by the end of the following month. The results of the reconciliations will be evident in the monthly Trial Balance.Proposed Completion Date: Immediately

View Audit 312291

Finding 421030 (2022-001)

Significant Deficiency 2022

Board of Education Baltimore County

MD

Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management § 200.302 § 200.303

Finding Number: 2022-001Prior Year Finding: NoFederal Agency: U.S. Department of TreasuryU.S. Department of EducationFederal Program: COVID-19 -Coronavirus State and Local Fiscal Recovery FundsCOVID-19 - Education Stabilization FundSupporting Effective Instruction State Grants (formerlyImproving Tea...

Finding Number: 2022-001Prior Year Finding: NoFederal Agency: U.S. Department of TreasuryU.S. Department of EducationFederal Program: COVID-19 -Coronavirus State and Local Fiscal Recovery FundsCOVID-19 - Education Stabilization FundSupporting Effective Instruction State Grants (formerlyImproving Teacher Quality State Grants)Assistance Listing: 21.019, 84.425C and DPass-Through Entity: Maryland State Department of EducationPass-Through AwardNumber and Period:211838-01 (3/3/21 ? 12/31/24) 211815-01 (3/3/21 ? 12/31/24)211875-01 (3/3/21 ? 12/31/24) 201873-01 (3/13/20 ? 9/30/22)201787-01 (3/13/20 ? 9/30/22) 202233-01 (3/13/20 ? 9/30/22)191360-01 (7/1/18 ? 9/30/21) 201067-01 (7/1/19 ? 9/30/21)210781-01 (7/1/20 ? 6/30/22) 221052-01 (7/1/21 ? 6/30/23)Compliance Requirement: ReportingType of Finding Significant Deficiency in Internal Control over Compliance, OtherMattersRecommendation:We recommend that the Board review its policies and procedures to ensure that ReimbursementRequests and the detail & accompanying reconciliations used to prepare it are retained for auditpurposes.Explanation of disagreement with audit finding: There is no disagreement with the auditfinding. Action taken in response to finding: Procedures to ensure that the documentation to supportthe monthly submission of the Financial Status Report have been modified accordingly.Name(s) of the contact person(s) responsible for corrective action: BCPS grant accountants;Accounting Manager.Planned completion date for corrective action plan: For immediate implementation andongoing.

View Audit 312282

Finding 420981 (2022-004)

Material Weakness 2022

Sheridan Community Schools

IN

School Nutrition Programs Cash Management Material Weakness § 200.303

FINDING 2022-004Contact Person Responsible for Corrective Action: Robin PopejoyContact Phone Number: 317.758.4172Views of Responsible Official: We concur with the finding.Description of Corrective Action Plan: Those procedures and errors were discussed and adjustments have beenmade. To cover oversig...

FINDING 2022-004Contact Person Responsible for Corrective Action: Robin PopejoyContact Phone Number: 317.758.4172Views of Responsible Official: We concur with the finding.Description of Corrective Action Plan: Those procedures and errors were discussed and adjustments have beenmade. To cover oversight of the School Food Service Accounts, at the close of the month the Director of Business willsend Director of Food Service reports to approve all activity of School Food Service Accounts.Anticipated Completion Date: February 2023

View Audit 312279

Finding 420648 (2022-003)

Material Weakness 2022

Hope Community Services, Inc.

OK

Questioned Costs Cash Management Allowable Costs / Cost Principles § 200.303 § 200.403

Finding 2022-003 - Allowable Activities or Unallowed, Allowable Costs/Cost Principles and CashManagementMaterial Weakness in Internal Control over Compliance and Material Noncompliancefinding Summary: During the audit, the appropriate documentation for grant expenditures to supportthe drawdown from ...

Finding 2022-003 - Allowable Activities or Unallowed, Allowable Costs/Cost Principles and CashManagementMaterial Weakness in Internal Control over Compliance and Material Noncompliancefinding Summary: During the audit, the appropriate documentation for grant expenditures to supportthe drawdown from grant funding was not readily provided. In addition, the process to ensure thatgrant expenditures are allowable and reconciled was not clearly communicated to appropriate partiescausing expenditures to be inappropriately claimed in the wrong fiscal year.Responsible Individual: Chief Financial OfficerCorrective Action Plan; We have designated a member of management to participate in monthly,quarterly, or annual reconciliations as proposed by the auditors. The existing controls will be clearlycommunicated to ensure that program expenditures are made prior to requesting reimbursement offunds.Anticipated Completion Date: Ongoing

View Audit 312271 Questioned Costs: $1

Finding 419333 (2022-003)

None 2022

Urban League of Metropolitan Seattle

WA

Cash Management Matching / Level of Effort / Earmarking § 200.305

ULMS Corrective Action Plan for FY 21-22 Audit FindingsULMS faced significant challenges with the departure of its longtime CFO two months post fiscal year 2021. In addition, the third-party management company who had been responsible for the Partnership accounting, ceased the relationship abruptly...

ULMS Corrective Action Plan for FY 21-22 Audit FindingsULMS faced significant challenges with the departure of its longtime CFO two months post fiscal year 2021. In addition, the third-party management company who had been responsible for the Partnership accounting, ceased the relationship abruptly without opportunity to smoothly transition the responsibility in-house to ULMS. Our external auditor does not prepare a Management Letter typically used to communicate with the Board of Directors and Governance issues that may not elevate to a finding. As such, significant findings are reflected in Section III ? Federal Award Findings and Questioned Costs.FY 2021 was the organization?s first single audit reporting requirement. ULMS engaged a third-party CPA to review past audit and current documents needed to commence the FY 2022 audit. However, due to an emergency there was limited independent review of documents prior to being submitted to the auditor due to time constraints. ULMS continues to strengthen its accounting team and has hired a new Controller in July 2023. The new Controller is a licensed CPA with over 30 years accounting experience and over 10 years? experience as an independent auditor for a range of organizations including non-profits. The Controller will collaborate with the CFO to ensure there is accuracy in reporting, especially for major federal programs. Finding #: 2022-003Contact Person: Mansour Camara? During the FY 2021 audit, the auditor recommended that ULMS formalize written federal payment procedures in compliance with required standards. ULMS developed procedures for advance federal payment which was sent to the auditor for feedback. There was no feedback proposing ULMS update its advance federal payment procedure until the issuance of this finding. The finding states a lack of written policy that complies with the federal payment standard per CFR 200.305. However, the recommendation instructs ULMS to formalize written procedures. Such procedures were in place during FY 2022.Actions to be taken: Notwithstanding the inconsistency between the finding and the recommendation provided by the auditor, ULMS prepared written procedures consistent with CFR 200.305 and recorded transactions consistent with that procedure for FY 2022. ULMS will update its accounting policy and procedures manual to create a written policy in addition to the procedures that have already been in place consistent with CFR 200.305.

View Audit 312222

Finding 417685 (2022-006)

Significant Deficiency 2022

The Center for Victims of Torture

MN

Cash Management Internal Control / Segregation of Duties Significant Deficiency § 200.305

Federal Agency Name: Department of State ? Bureau of Population, Refugees, and MigrationProgram Name: Oversees Refugee Assistance Programs for AfricaCFDA #19.517Federal Agency Name: Agency for International DevelopmentDepartment of StateProgram Name: USAID Foreign Assistance for Programs OverseasCFD...

Federal Agency Name: Department of State ? Bureau of Population, Refugees, and MigrationProgram Name: Oversees Refugee Assistance Programs for AfricaCFDA #19.517Federal Agency Name: Agency for International DevelopmentDepartment of StateProgram Name: USAID Foreign Assistance for Programs OverseasCFDA #98.001Finding Summary: CVT does not have an internal control designed to ensure advance payments are placed in an interest-bearing account.Responsible Individuals: James Behnke, CFO and Mary Kinder, ControllerCorrective Action Plan: Management will complete an extensive review over cash management policies to make sure requirements under the CFR section are met.Anticipated Completion Date: June 2023

View Audit 312164

Finding 417677 (2022-004)

Significant Deficiency 2022

The Center for Victims of Torture

MN

Allowable Costs / Cost Principles Cash Management Significant Deficiency

Federal Agency Name: Department of State ? Bureau of Population, Refugees, and MigrationProgram Name: Oversees Refugee Assistance Programs for AfricaCFDA #19.517Federal Agency Name: Agency for International DevelopmentDepartment of StateProgram Name: USAID Foreign Assistance for Programs OverseasCFD...

Federal Agency Name: Department of State ? Bureau of Population, Refugees, and MigrationProgram Name: Oversees Refugee Assistance Programs for AfricaCFDA #19.517Federal Agency Name: Agency for International DevelopmentDepartment of StateProgram Name: USAID Foreign Assistance for Programs OverseasCFDA #98.001Finding Summary: CVT has an internal control process designed to approve the payrates, but the controls did not operate as designed for one month tested under both programs.Responsible Individuals: James Behnke, CFO and Mary Kinder, ControllerCorrective Action Plan: During the period audited, CVT Ethiopian staff provided professional services and administrative functions on both sides of the Ethiopian armed conflict. This was a difficult work environment to carry out program objectives. CVT Management will complete an extensive review over all internal controls that were affected by managing processes under this environment. Specifically, Management will revise their internal controls to make sure the employees contracted rates agree to the rate paid and submitted for reimbursement. In addition, CVT has hired a new Ethiopia Country Director who has an extensive financial management background and two additional Senior Accountants. Management also plans to send a U.S. Finance staff person to conduct an in-person internal control review for our Ethiopia programs.Anticipated Completion Date: September 2023

View Audit 312164

Finding 417481 (2022-003)

Material Weakness 2022

Big Springs Medical Association D/b/a Missouri Highlands Health Care

MO

Allowable Costs / Cost Principles Cash Management Reporting

2022-003 Lost revenues attributable to coronavirus, as reported in the Period 1 PRF report, were overstated.Responsible Person: Julie O?Neal, Chief Financial OfficerCompletion Date: February 2023Management?s Views:The Provider Relief Reporting for Period 1 was completed in September of 2021. Our a...

2022-003 Lost revenues attributable to coronavirus, as reported in the Period 1 PRF report, were overstated.Responsible Person: Julie O?Neal, Chief Financial OfficerCompletion Date: February 2023Management?s Views:The Provider Relief Reporting for Period 1 was completed in September of 2021. Our audit for FY21 was not finalized until May 2022, at which point we found that our cost report settlement amount ended up swinging due to an error in our interim payment requests from Missouri Medicaid. Going forward, I do not expect this to be a problem as we have remedied our interim wrap payments to be more effective. We will correct the lost revenues calculation on a cumulative basis in your Period 3 and 4 PRF reports.

View Audit 312152

Finding 412032 (2022-001)

Significant Deficiency 2022

University Prep Public Charter Schools

NY

Allowable Costs / Cost Principles Cash Management Eligibility

The school has implemented an electronic timecard system for tutors that will automatically generate timesheets and eliminate or significantly reduce the possibility for human error. All tutors for the school are required to use this computer-based clock in/out system for all shifts.

View Audit 312127

Finding 411335 (2022-002)

None 2022

Humboldt County School District

NV

Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management § 200.308 § 200.309

AUDIT FINDING REFERENCE: 2022-002FINDING SUMMARY:The District?s expenditures charged to grant award number 21-340-07000 occurred prior to the date of the sub-grantaward provided by the State of Nevada Department of Education.RESPONSIBLE PERSON:Dr. David Jensen, SuperintendentPLANNED CORRECTIVE ACTIO...

AUDIT FINDING REFERENCE: 2022-002FINDING SUMMARY:The District?s expenditures charged to grant award number 21-340-07000 occurred prior to the date of the sub-grantaward provided by the State of Nevada Department of Education.RESPONSIBLE PERSON:Dr. David Jensen, SuperintendentPLANNED CORRECTIVE ACTION:This finding was in relation to a pass-through grant of Supplemental Corona Virus Relief Funding provided to theDistrict in lieu of an error found in the PCFP funding formula for the bi-ennium. While the District?s expenditures forthe program are consistent with the March 1, 2020 through December 31, 2021 Period of Performance for thisfederal funding, the Period of Performance on the sub-grant Award was listed as December 10 through December 31,2021. Prior to acceptance, the District informed the pass-through entity that the funds would be used to reimbursecosts incurred during July through October, 2021, and the pass-through entity personnel verbally assured Districtmanagement that this would be acceptable. However, the pass-through entity did not amend the sub-grant awardperiod of performance, resulting in non-compliance with the sub-grant award.Humboldt County School District agrees with the audit finding that this was an isolated instance resulting from aunique situation that arose and was out of the District?s control, and is not the result of a systematic problem.However, the District will follow the recommendation and make every effort to obtain written documentation of anypromised revisions to sub-grant awards prior to expending funds from the pass-through entity in the future.ANTICIPATED COMPLETION DATE:January 31, 2023

View Audit 312061

Finding 411119 (2022-002)

Significant Deficiency 2022

Baltimore City Public School System

MD

Cash Management Reporting Internal Control / Segregation of Duties

Recommendation: We recommend that the schools develop internal controls andprocedures to ensure the reports are reviewed in a timely manner to identify errorsand/or irregularities.Explanation of disagreement with audit finding: There is no disagreement with the auditfinding.Action planned/taken in r...

Recommendation: We recommend that the schools develop internal controls andprocedures to ensure the reports are reviewed in a timely manner to identify errorsand/or irregularities.Explanation of disagreement with audit finding: There is no disagreement with the auditfinding.Action planned/taken in response to finding:Baltimore City Schools had worked for many years with success, maintaining reportingand ensuring compliance, as evident in prior audit reviews. Specifically, with the FSRmonthly reporting (cash reimbursement request to grantor), prior to COVID-19,processes had been in place for completion of reporting, followed by review andapproval to include signature certification. Although reports completed, distribution ofdocuments in the process had been altered in our virtual world and unfortunately did notcontain the entire review/approval/submission process to be completely visible foroutside viewers. A more formal process will be instituted immediately with the nextreporting cycle to clearly display evidence of full reporting process for audit compliance.Reporting process will reflect report announcement, due date, identified preparer,reviewer/approver and report submission to funding agency. Full reporting process willbe documented via controlled, stamped signatory and date via electronic approvalprocess such as DocuSign and email correspondences for grantor submissions.Name(s) of the contact person(s) responsible for corrective action: Renee Calvi,Accounting ManagerPlanned completion date for corrective action plan: January 2023 (next round ofreporting)

View Audit 312027

Finding 410380 (2022-004)

Material Weakness 2022

Madelia Health

MN

Allowable Costs / Cost Principles Cash Management Eligibility

Finding 2022-004Federal Agency Name: Department of Health and Human ServicesProgram Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural DistributionFederal Financial Assistance Listing #93.498Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Cost Princi...

Finding 2022-004Federal Agency Name: Department of Health and Human ServicesProgram Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural DistributionFederal Financial Assistance Listing #93.498Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Cost Principles and ReportingFinding Summary: During testing, we identified the following:- No formal documentation of review and approval of the Hospital's final expenditures listing identified as eligible and claimed under the Provider Relief Fund and American Rescue Plan (ARP} Rural Distribution program (the program) was retained.- Payroll reports to support the COVID-related bonuses based on hours worked were not retained and were not able to be recreated.- Some expenses claimed under the program were incurred before the Hospital started preparing, preventing, and responding to COVID. Net costs of $36,540.- Equipment and information technology expenses claimed under other sources of funding were claimed under the program. Net actual costs of $6,080.- Utility expenses and personnel expenses were overclaimed under the program based on a review of supporting documentation. Net costs of $2,985 with projected net costs of $3,827.- No formal documentation of review and approval of the Hospital's lost revenue calculation and the Hospital's special report submitted to HHS for Period 1 TIN #410758512 was retained.- The lost revenue narrative to describe the option iii calculation did not agree with the supporting calculation performed for January and February 2021. The narrative indicated a comparison to January and February of 2019, but the calculation was done based on January and February 2020 trended revenue.- Expenses claimed under the program and included within the Hospital's special report submitted to the Department of Health and Human Services (HHS} for Period 1 TIN #410758512 were reported at gross cost and did not consider the Hospital's Medicare Cost Reimbursement percentage. Net costs of $880,880.Responsible Individuals: Bruce Craven, CFOCorrective Action Plan: Management has formally documented the review and approval process for expense data and federal agency reporting for funds received by federal agencies. This review process ensures compliance of allowable expense data federal agency reporting. Full implementation of this documented process is expected to be completed within the next month.Anticipated Completion Date: March 2023

View Audit 311963

Finding 410368 (2022-003)

Material Weakness 2022

Jenkins Living Center, Inc.

SD

Allowable Costs / Cost Principles Cash Management Material Weakness § 200.303

Finding 2022-003Federal Agency Name: Department of Health and Human ServicesProgram Name: COVID 19 Provider Relief Fund and American Rescue Plan (ARP) Rural DistributionFederal Financial Assistance Listing #93.498Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Costs Princ...

Finding 2022-003Federal Agency Name: Department of Health and Human ServicesProgram Name: COVID 19 Provider Relief Fund and American Rescue Plan (ARP) Rural DistributionFederal Financial Assistance Listing #93.498Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Costs PrinciplesFinding Summary: Our special report submitted to the Department of Health and Human Services for Period 1 and 2 for TIN #460242831 did not have the formal documentation of a secondary review or approval. Our lost revenue calculation was based on actual revenue billed and reported within our financial software. It was found that we had immaterial unexplained variances in the Period 1 report. In addition, we did not consider the impact of the retroactive Medicaid reimbursement adjustment applicable to quarter 3 and 4 of 2021 on the Period 2 report.Responsible Individuals: Loren Diekman, Interim President/CEOCorrective Action Plan: We will enhance the review process over special reports and ensure the lost revenue calculation when applicable will include any retro Medicaid reimbursement adjustments.Anticipated Completion Date: March 31, 2023

View Audit 311960

Finding 409860 (2022-001)

None 2022

Holiday Drive Housing Corporation

MO

Cash Management HUD Housing Programs

Finding No 2022-001Name of Responsible PartyFred GibbsFKGibbs Company, LLCPO Box 410312Kansas City, MO 64141Fred@fkgibbs.comM: 913.709.1811Views of Responsible Official and Corrective ActionManagement will fund residual receipts within the required timeframe going forward.Expected Date of Completion...

Finding No 2022-001Name of Responsible PartyFred GibbsFKGibbs Company, LLCPO Box 410312Kansas City, MO 64141Fred@fkgibbs.comM: 913.709.1811Views of Responsible Official and Corrective ActionManagement will fund residual receipts within the required timeframe going forward.Expected Date of Completion: 06/30/2023

View Audit 311952

Finding 409836 (2022-001)

Significant Deficiency 2022

Lawton Community Schools

MI

Cash Management School Nutrition Programs Subrecipient Monitoring

Lawton Community Schools respectfully submits the following corrective action plan for the year ended June 30, 2022.Auditor: Seber Tans, PLC555 W. Crosstown Pkwy, STE 304Kalamazoo, MI 49008Audit Period: Year ended June 30, 2022District Contact Person: Dianne Webster, Business Office ManagerThe findi...

Lawton Community Schools respectfully submits the following corrective action plan for the year ended June 30, 2022.Auditor: Seber Tans, PLC555 W. Crosstown Pkwy, STE 304Kalamazoo, MI 49008Audit Period: Year ended June 30, 2022District Contact Person: Dianne Webster, Business Office ManagerThe findings from the June 30, 2022 schedule of findings and responses are discussed below. The findings are numbered consistently with the number assigned in the schedule.Finding ? Federal Award Findings and Questioned CostsFinding 2022-01 ? Significant DeficiencyRecommendation: The District should implement a budget, as well as the required corrective action plan for the 2022-2023 school year that will adequately reduce the food service fund balance.Action to be Taken: Management concurs with the facts of this finding and we are in the process of developing and implementing a plan to spend down the food service fund balance.

View Audit 311946

Finding 409799 (2022-001)

None 2022

Rodsewood Housing Corporation

MO

Cash Management HUD Housing Programs

Finding No 2022-001Name of Responsible PartyFred GibbsFK Gibbs Company, LLCPO Box 410312Kansas City, MO 64141Fred@fkgibbs.comM: 913.709.1811Views of Responsible Official and Corrective Action- AGREES WITH RECOMMENDATION Expected Date of Completion:UNKNOWN

View Audit 311942

Finding 406456 (2022-006)

None 2022

City of Jersey City

NJ

Internal Control / Segregation of Duties Cash Management HUD Housing Programs

Corrective Action: The Chief Financial Officer will oversee this project to close out the old accounts in a timely manner and make sure all systems are reconciled. Internal controls have been set into place to ensure future compliance. The Municipal Comptroller will train and continue to work close...

Corrective Action: The Chief Financial Officer will oversee this project to close out the old accounts in a timely manner and make sure all systems are reconciled. Internal controls have been set into place to ensure future compliance. The Municipal Comptroller will train and continue to work closely with personnel in charge of reporting and processing IDIS and vouchers drawdowns. The Division of Accounts & Control will continue to maintain a sub-ledger to ensure IDIS and the City’s financial system tie out prior to the processing of any payments, and each payment request will require an IDIS activity reference number in order to be processed. Monthly reconciliation of funds has been implemented and copies are sent to US HUD on a monthly basis. In addition, the City has hired a 3rd party grant consultant to help navigate and strengthen our overall processes. Implementation Date: Ongoing

View Audit 311634

Finding 403905 (2022-005)

Material Weakness 2022

Aerospace MacHinists Joint Training Committee

WA

Allowable Costs / Cost Principles Cash Management Material Weakness § 200.302

Corrective Action Plan: After monthly reconciliations, AJAC Directors will identify all appropriate indirect expenses specific to each grant or contract agreement and request reimbursement for actual indirect expenses up to the 10% de minimis rate. All items identified as being reimbursable to a spe...

Corrective Action Plan: After monthly reconciliations, AJAC Directors will identify all appropriate indirect expenses specific to each grant or contract agreement and request reimbursement for actual indirect expenses up to the 10% de minimis rate. All items identified as being reimbursable to a specific grant or contract will be reclassed in the accounting software to match the reimbursement request (invoice). Anticipated Completion Date: 09/01/2024

View Audit 310790

Finding 403902 (2022-002)

Material Weakness 2022

Aerospace MacHinists Joint Training Committee

WA

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

Corrective Action Plan: The deficiencies related to internal control policies and procedures were initially identified in a Federal Desk Monitoring Review conducted in November 2022. Internal control policies and procedures were updated in response to these findings and approved by DOL on October 26...

Corrective Action Plan: The deficiencies related to internal control policies and procedures were initially identified in a Federal Desk Monitoring Review conducted in November 2022. Internal control policies and procedures were updated in response to these findings and approved by DOL on October 26, 2023. All financial reporting policies and procedures will be reviewed and updated on an annual basis by AJAC Directors and Supervisors. Anticipated Completion Date: Completed

View Audit 310790

Finding 403889 (2022-003)

Significant Deficiency 2022

West Alabama Aids Outreach, Inc.

AL

Questioned Costs Subrecipient Monitoring Internal Control / Segregation of Duties § 200.303

Since completion of the fiscal year ended 9/30/2022, the Organization has added a Director of Grants Management, two grant billers and a purchasing manager to help ensure policies and procedures are being followed. In response to this finding, the CFO and Director of Grants Management have institute...

Since completion of the fiscal year ended 9/30/2022, the Organization has added a Director of Grants Management, two grant billers and a purchasing manager to help ensure policies and procedures are being followed. In response to this finding, the CFO and Director of Grants Management have instituted multiple internal processes to confirm administrative fees do not exceed 10% of grant award. The grant biller will prepare a monthly reimbursement schedule in Excel which shows the budgeted amount for each category. The Director of Grants Management reviews and approves this schedule to ensure it meets the grant requirements. Each individual monthly reimbursement form is approved and signed by the Director of Grants Management to confirm accuracy. Then the reimbursement form submitted is entered in a master spreadsheet "Projects by Line Item" which shows original budget, monthly amounts billed for each budget line item, and remaining balance for each item. This is reviewed each month to ensure no amounts, including the administrative costs exceed approved amounts. Anticipated Completion Date: 9/30/2023 Responsible Contact Person: Chris White, CFO

View Audit 310763 Questioned Costs: $1

Finding 403888 (2022-002)

Significant Deficiency 2022

West Alabama Aids Outreach, Inc.

AL

Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management § 200.303

The CFO has instituted multiple approvals for each reimbursement or purchase request. Since completion of the fiscal year ended 9/30/2022, the Organization has added a Director of Grants Management, two grant billers, and a purchasing manager to help ensure policies and procedures are being followe...

The CFO has instituted multiple approvals for each reimbursement or purchase request. Since completion of the fiscal year ended 9/30/2022, the Organization has added a Director of Grants Management, two grant billers, and a purchasing manager to help ensure policies and procedures are being followed. For reimbursements, employees will complete an Employee Reimbursement Form which is signed by the employee and employee's direct supervisor. For purchase requests, employees will complete a Purchase Order form which is signed by the employee and the employee's supervisor. The signed form is sent to the finance department where it is entered in Bill.com for payment by accounts payable personnel. The Director of Finance approves the reimbursement or purchase on Bill.com, then the CFO approves and releases for payment. The approved Reimbursement Form or Purchase Order is sent to the Director of Grants Management, and if eligible, attached to the monthly billing to grantor for reimbursement. Anticipated Completion Date: 9/30/2023 Responsible Contact Person: Chris White, CFO

View Audit 310763

Finding 403822 (2022-007)

Significant Deficiency 2022

Jft Recovery and Veterans Support Services

PA

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Cash Management § 200.302 § 200.303 § 200.318 § 200.319 § 200.430

Policies will be placed and adopted by the agency that meet the UG code. These policies will be placed in the fiscal manual. The fiscal manual will be created by using federal guidelines and by using the DDAP fiscal manual as guidance.

View Audit 310733

Corrective Action Plans

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