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Finding 46935 (2022-005)
Material Weakness 2022
Fairfield Public School District No. 112
IL
Questioned Costs Procurement, Suspension & Debarment Cash Management
Compliance: Finding: 2022-005 Condition: During the course of the audit, it was noted that the District charged an expense that was incurred after fiscal year end on the cumulative expenditure report through June 30, 2022. Therefore, the reimbursement basis method was not followed and an expense pai...
Compliance: Finding: 2022-005 Condition: During the course of the audit, it was noted that the District charged an expense that was incurred after fiscal year end on the cumulative expenditure report through June 30, 2022. Therefore, the reimbursement basis method was not followed and an expense paid in August 2022 was claimed in June 2022 before actually being paid. Plan: The District will first spend the money to claim it for reimbursement. Anticipated Date of Completion: 6/30/2023 Name of Contact Person: Kristina Gardner, Superintendent Management's Response: The District will be sure to spend the money before claiming the expense for reimbursement.
View Audit 41458 Questioned Costs: $1
Finding 46875 (2022-005)
Material Weakness 2022
Los Angeles Unified School District
CA
Questioned Costs Eligibility Subrecipient Monitoring
Views of Responsible Officials, Planned Corrective Actions, and Contact Information Division of Adult and Career Education (DACE) will review the current process and implement the following: 1. Directive will be provided to DACE principals to stop enrolling 16?17-year-old students. 2. Instructions...
Views of Responsible Officials, Planned Corrective Actions, and Contact Information Division of Adult and Career Education (DACE) will review the current process and implement the following: 1. Directive will be provided to DACE principals to stop enrolling 16?17-year-old students. 2. Instructions will be given to DACE Accelerated College and Career Transitions (ACCT) Advisors not to enroll students between ages 16-17 moving forward. 3. The District will utilize unrestricted funds for students under the age of 18 that are enrolled in the Workforce Innovation and Opportunity Act (WIOA) program. 4. DACE will continue to serve the existing 16?17-year-old ACCT student population through the end of the school year 2022-23 and use unrestricted funding sources other than WIOA. 5. During school year 2022-23 and henceforth, DACE will not report or claim any student outcomes other than those earned by students who are of 18 years of age and older. 6. DACE will amend the ACCT intake and enrollment policies and procedures in the DACE Counseling Handbook. Name: Megan Carroll Title: Program and Policy Development Coordinator Contact Information: mmc78271@lausd.net or (213) 241-3781 Name: Alejandra Salcedo Title: Federal Grants Specialist Contact Information: axs60041@lausd.net or (213) 241-3812
View Audit 45922 Questioned Costs: $1
Finding 46865 (2022-003)
Significant Deficiency 2022
Los Angeles Unified School District
CA
Questioned Costs Subrecipient Monitoring Special Tests & Provisions § 200.516
Views of Responsible Officials, Corrective Action Plans, and Contact Information For the 2021-22 school year, the Food Services Division used federal waivers to support students and families by providing meals under multiple programs. Starting August 2021, COVID concerns resulted in the district di...
Views of Responsible Officials, Corrective Action Plans, and Contact Information For the 2021-22 school year, the Food Services Division used federal waivers to support students and families by providing meals under multiple programs. Starting August 2021, COVID concerns resulted in the district discontinuing breakfast in the classroom. USDA waivers permitted the distribution of breakfast and supper meals to students as they left campus for consumption at home. As the school year progressed, the after-school supper program was reinstated for a small group of students at some schools, and this group of students was given a breakfast to take home. Additionally, we distributed weekend meals comprising of supper and snacks. Lastly, the district requested Food Services to serve a morning snack (at the District?s expense) for hungry students. The snacks were tracked manually for reimbursement from ESSER funds by the district. Each meal service required a different form to count meals and multiple sheets for the same meal period depending on how the meal bags were distributed (exit gate vs. classroom). The managers had many forms that had to be put together and summed up to come up with the reimbursable counts. Manually compiling and uploading the information is the reason for the variances. Each time there was a change in the operation, the Food Service team had to create a new training module for the change in operation, which created additional forms leading to the errors seen in the audit review. We want to state respectfully that our error rate for meal counts was 0.4% which, given the multiple food distribution channels to support students, is understandable. To address the audit findings, Food Services will review and modify our procedures and be stringent in monitoring our existing systems and procedures: 1. Food Services Division will add steps to our current meal claiming procedures to ensure accuracy of claims. a. Food Service Manager will utilize the Meal Count Consolidation Form for meal periods that have more than one meal count sheet. b. Food Service Manager will input meal counts into CMS based on information from the Consolidation Form. c. Food Service Manager will run a weekly Meal Counts Report generated from CMS. d. Food Service Manager will compare daily meal count documents to the five-day Meal Count Report for accuracy. e. Area Food Services Supervisors (AFSS) will randomly check meal counts entered in CMS and compare them with the numbers entered in daily meal count sheets. Each school will have a random review every 2-3 months, and where errors are found there will be additional follow up. 2. Food Services will follow the review steps as indicated in Corrective Action Response #1 and confirm the claim for accuracy prior to submission to CNIPS. a. Food Services Central Office Staff will provide a daily meal count report to all Supervisors for review to identify any inputting errors. b. Food Service Managers will review and adjust meal counts prior to the CNIPS claim submission, based on AFSS feedback. The target date for the implementation of the above corrective action plan is by the end of February 2023. Name: Manish Singh Title: Director, Food Services Division Telephone: (213) 241-2993
View Audit 45922 Questioned Costs: $1
The Queen's Health Systems and Subsidiaries
HI
Questioned Costs Reporting Subrecipient Monitoring
Views of Responsible Officials and Planned Corrective Action Corrected. As the HRSA program stopped receiving claims as of March 22, 2022 due to lack of sufficient funds, QHS will evaluate lab requisitions submitted by the urgent care subsidiary to determine total amount of claims to be remitted b...
Views of Responsible Officials and Planned Corrective Action Corrected. As the HRSA program stopped receiving claims as of March 22, 2022 due to lack of sufficient funds, QHS will evaluate lab requisitions submitted by the urgent care subsidiary to determine total amount of claims to be remitted back to HRSA as a result of error when filing the claim. Urgent care personnel have also been retrained on the lab requisition process and additional monitoring controls are being considered to assist in detecting errors made during this process.
View Audit 44705 Questioned Costs: $1
Southside Independent School District
TX
Questioned Costs Cash Management Internal Control / Segregation of Duties
Criteria: The federal drawdowns should be documented with support for the calculation of the amount and with indication of a review by a second individual to ensure the propriety of the amount. Condition/Cause: The District?s process for requesting funds did not have evidence of a review by a second...
Criteria: The federal drawdowns should be documented with support for the calculation of the amount and with indication of a review by a second individual to ensure the propriety of the amount. Condition/Cause: The District?s process for requesting funds did not have evidence of a review by a second individual prior to drawing the funds down from the grantor. Effect: The District did not have a strong control environment to ensure federal drawdowns were properly supported and calculated for the amounts requested. Recommendation: We recommend the District implement processes to have a second person review and approve the support and the drawdown amount from federal grants prior to requesting those funds from the grantor. Response from Responsible Officials and Corrective Actions: Action: Written procedures will be developed to address the protocols of records retention and management.
View Audit 54122 Questioned Costs: $1
Young Men's Christian Association of Chicago
IL
Cash Management Reporting
Management agrees with and acknowledges the finding 2022-001 for fiscal year 2022 and recommendation as stated . It is important to note that while a few reporting deadlines were missed, the Association was in proactive communication with the Illinois Department of Public Health contract liaison thr...
Management agrees with and acknowledges the finding 2022-001 for fiscal year 2022 and recommendation as stated . It is important to note that while a few reporting deadlines were missed, the Association was in proactive communication with the Illinois Department of Public Health contract liaison throughout this period and have cured all reporting deficiencies within a reasonable time. In addition while the Association's program leadership structure went through a transition, it has now stabilized as of December 2022 with key staff from the Finance and Program departments in place, receiving adequate training on applicable 2 CFR 200 ensuring the sustainability of our compliance. This corrective action plan was led by Jenny Ferrer Toft, Controller, Government Contracts and Grants. Furthermore, as part of a broader approach with the Association's grant compliance program, a Grant Compliance Coordinator role has been created to help monitor and ensure program activities meet required compliance guidelines.
View Audit 53432
Finding 46840 (2022-001)
Significant Deficiency 2022
American Legion - Seniors Unlimited, Inc.
SC
Questioned Costs HUD Housing Programs Subrecipient Monitoring
Comments on the finding and each recommendation: The Corporation's required deposit into the residual receipts account per the June 30, 2021 Computation of Surplus Cash, Distributions and Residual Receipts was not deposited within 90 days of the fiscal year end. Management should make all required r...
Comments on the finding and each recommendation: The Corporation's required deposit into the residual receipts account per the June 30, 2021 Computation of Surplus Cash, Distributions and Residual Receipts was not deposited within 90 days of the fiscal year end. Management should make all required residual receipts deposits per the annual Computation of Surplus Cash, Distributions and Residual Receipts within 90 days after the fiscal year end. Action(s) taken or planned on the finding: Agree. Management deposited $233 into the residual receipts fund on June 30, 2022.
View Audit 53845 Questioned Costs: $1
Finding 46808 (2022-004)
Material Weakness 2022
West Bonner County School District No. 83
ID
Eligibility Allowable Costs / Cost Principles Cash Management
The District will develop and implement documented procedures for recording and communicating information regarding grants. Oversight and any necessary training will be made available on an as-needed basis, in an effort to eliminate audit adjustments and ensure compliance with grant requirements. In...
The District will develop and implement documented procedures for recording and communicating information regarding grants. Oversight and any necessary training will be made available on an as-needed basis, in an effort to eliminate audit adjustments and ensure compliance with grant requirements. In addition, the District will develop procedures to ensure that grant draw requests are prepared, reviewed, and submitted on a timely basis in accordance with the grant agreements.
View Audit 49377
Mount Holly School District
NJ
Cash Management School Nutrition Programs
Purchase needed equipment
Purchase needed equipment
View Audit 47663
St Anna Hdfc, Inc.
CT
Questioned Costs HUD Housing Programs Cash Management
St. Anna H.D.F.C., Inc respectfully submits the following Corrective Action Plan for the year ended September 30, 2022. Name and address of the independent public accounting firm who conducted the related audit: Comer, Nowling And Associates, P.C. 10475 Crosspoint Boulevard, Suite 200 Indianapo...
St. Anna H.D.F.C., Inc respectfully submits the following Corrective Action Plan for the year ended September 30, 2022. Name and address of the independent public accounting firm who conducted the related audit: Comer, Nowling And Associates, P.C. 10475 Crosspoint Boulevard, Suite 200 Indianapolis, Indiana 46256 Finding 2022-001 Corrective Action Planned ? Management will ensure the surplus cash calculation is completed in a manner that allows for a timely deposit of any required deposit to the residual receipts account. Contact Person(s) Responsible ? Jennifer McEvoy-Riley, Executive Director Anticipated Completion Date ? June 6, 2022 Auditee Disagreements ? None Finding 2022-002 Corrective Action Planned ? Management will provide information on a timely basis to insure the audited financial statements are filed into the REAC system within 90 days after the fiscal year end. Contact Person(s) Responsible ? Jennifer McEvoy-Riley, Executive Director Anticipated Completion Date ? May 23, 2023 Auditee Disagreements ? None This corrective action plan was prepared by St. Simeon Foundation, the management company, on behalf of St. Anna H.D.F.C., Inc. __________________________ _____________________ Title Date St. Simeon Foundation 9 Hilltop Court, Suite 1 Poughkeepsie, NY 12601 (203) 925-9600
View Audit 52050 Questioned Costs: $1
Finding 46689 (2022-001)
Material Weakness 2022
Renaissance Gardens, Inc.
MD
HUD Housing Programs Cash Management Internal Control / Segregation of Duties
Finding 2022-001 a. Comments on the Finding and Each Recommendation Management agrees with the finding. b. Action(s) Taken or Planned on the Finding The Residual Receipts deposit was not made timely due to a turnover in staff. Management has trained all accounting staff on this process and the Contr...
Finding 2022-001 a. Comments on the Finding and Each Recommendation Management agrees with the finding. b. Action(s) Taken or Planned on the Finding The Residual Receipts deposit was not made timely due to a turnover in staff. Management has trained all accounting staff on this process and the Controller has implemented tracking procedures to insure timely deposits.
View Audit 41498
Finding 46634 (2022-004)
Significant Deficiency 2022
Klawock Cooperative Association
AK
Cash Management Significant Deficiency Internal Control / Segregation of Duties § 200.305
2022-004 Significant Deficiency in Compliance and Internal Control over Compliance - Collateralization Special Tests Same as 2022-002 above. 2022-002 Significant Deficiency in Compliance and Internal Control over Compliance ? Collateralization Special Tests Name and Contact Person: Janelle Friday, T...
2022-004 Significant Deficiency in Compliance and Internal Control over Compliance - Collateralization Special Tests Same as 2022-002 above. 2022-002 Significant Deficiency in Compliance and Internal Control over Compliance ? Collateralization Special Tests Name and Contact Person: Janelle Friday, Tribal Administrator Corrective Action: Klawock Cooperative Association has switched banks and will collateralize the accounts. Proposed Completion Date: June 30, 2023
View Audit 41367
Finding 46547 (2022-001)
Material Weakness 2022
Evangeline Booth Friendship House Residence Inc., A Texas Corporation
TX
Questioned Costs Special Tests & Provisions Cash Management
1 CORRECTIVE ACTION PLAN Project Legal Name: Evangeline Booth Friendship House Fort Worth, TX (A Project of Evangeline Booth Friendship House Residence, Inc., a Texas Corporation) HUD Project No.: 113-EE041 Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2021-9/30/2022 Corrective Actio...
1 CORRECTIVE ACTION PLAN Project Legal Name: Evangeline Booth Friendship House Fort Worth, TX (A Project of Evangeline Booth Friendship House Residence, Inc., a Texas Corporation) HUD Project No.: 113-EE041 Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2021-9/30/2022 Corrective Action Plan prepared by: Name: Sriparna Mitra Position: HUD Specialist, THQ (Legal) Telephone Number: 404-728-6700 A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Finding 2022-001 a. Comments on the Finding and Each Recommendation Management agrees with the finding and is taking steps to address the issue that caused it. The $6,500 will be repaid to the property. b. Action(s) Taken or Planned on the Finding As of January 10, 2023, the check request for the reimbursement to Evangeline Booth Friendship House has been approved. Reimbursement is anticipated in the near future. B. Status of Corrective Actions on Findings Reported in the Schedule of the Status of Prior Year Findings, Questioned Costs and Recommendations Finding 2021-001 Cleared.
View Audit 49448 Questioned Costs: $1
Finding 46539 (2022-001)
Material Weakness 2022
Booth Residence San Antonio, Inc., A Texas Corporation
TX
Questioned Costs HUD Housing Programs Special Tests & Provisions
CORRECTIVE ACTION PLAN Project Legal Name: Catherine Booth Garden Apartments San Antonio, TX (? Project of Booth Residence San Antonio, Inc., a Texas Corporation) HUD Project No.: 115-EE072 Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2021-1/11/2022 (day before sale) Corrective Acti...
CORRECTIVE ACTION PLAN Project Legal Name: Catherine Booth Garden Apartments San Antonio, TX (? Project of Booth Residence San Antonio, Inc., a Texas Corporation) HUD Project No.: 115-EE072 Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2021-1/11/2022 (day before sale) Corrective Action Plan prepared by: Name: Sriparna Mitra Position: HUD Specialist, THQ (Legal) Telephone Number: 404-728-6700 A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Finding 2022-001 a. Comments on the Finding and Each Recommendation The auditee agrees with the finding. Management agrees with the recommendation to ask HUD whether a payment should be sent to HUD or the new owner of the property. b. Action(s) Taken or Planned on the Finding The property was sold subsequent to year end and the reserve was transferred to the buyer. Management has reached out to HUD to ask where the payment should be made, as the auditee no longer has access to the reserve. 1. Finding 2021-001 Unresolved. See finding 2022-002 2. 2021-002 Cleared. 3. 2021-003 Cleared.
View Audit 49099 Questioned Costs: $1
Finding 46480 (2022-002)
Significant Deficiency 2022
Aid Upstate
SC
Cash Management Significant Deficiency Internal Control / Segregation of Duties
Contact Person: Tracy Carr, Andrew Hall Management Response: We agree with the auditors? comments and the following action plan will be taken to implement internal control procedures to allow proper segregation of duties: Grant reimbursement requests are often prepared with a small window befor...
Contact Person: Tracy Carr, Andrew Hall Management Response: We agree with the auditors? comments and the following action plan will be taken to implement internal control procedures to allow proper segregation of duties: Grant reimbursement requests are often prepared with a small window before the due date. Additional requirements have added time to properly prepare reimbursement reports. Gathering all supporting documentation before submission has increased the time needed before the complete reimbursement request package is ready. While preparing the reimbursement requests, a staff member, other than the preparer, will review the reports before submission for completion. Completion Date: Beginning September 1, 2023 and thereafter.
View Audit 51892
Finding 46427 (2022-004)
Significant Deficiency 2022
City of Cape Coral, Florida
FL
Period of Performance Procurement, Suspension & Debarment Allowable Costs / Cost Principles
FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Housing and Urban Development 2022-004 Community Development Block Grant ? Assistance Listing number: 14.218 Recommendation: We recommend the City establish cutoff procedures for the accrual of grant related reimbursements to ensure expendit...
FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Housing and Urban Development 2022-004 Community Development Block Grant ? Assistance Listing number: 14.218 Recommendation: We recommend the City establish cutoff procedures for the accrual of grant related reimbursements to ensure expenditures are invoiced within the appropriate contract dates as specified by the agreements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will ensure that grant expenditures processed after the end of the fiscal year are thoroughly reviewed to ensure they are recorded in the correct fiscal year. Name(s) of the contact person(s) responsible for corrective action: Mark C. Mason, CPA, Financial Services Director; Juan G. Guerra, ICMA-CM, CPA, Controller Planned completion date for corrective action plan: December 31, 2023
View Audit 46467
Finding 46422 (2022-002)
Significant Deficiency 2022
Wakemed
NC
Eligibility Cash Management Reporting
Finding Number: 2022-002 Condition: WakeMed charged costs associated with ineligible individuals to the grant. During testing of 60 patients, we identified one patient who should not have been submitted to HRSA for reimbursement, as they were covered by insurance and, therefore, ineligible. Planned ...
Finding Number: 2022-002 Condition: WakeMed charged costs associated with ineligible individuals to the grant. During testing of 60 patients, we identified one patient who should not have been submitted to HRSA for reimbursement, as they were covered by insurance and, therefore, ineligible. Planned Corrective Action: WakeMed identified all HRSA patients with other documented insurance within the system. Each claim was reviewed to identify patients with active insurance coverage. Patients identified with active insurance coverage were considered ineligible for grant purposes, and the HRSA payments are in the process of being refunded. These costs were removed from the SEFA. In addition, WakeMed has written off all outstanding HRSA claims. Contact person responsible for corrective action: Terry Flynn, Director, Reimbursement Anticipated Completion Date: 06/14/2023
View Audit 46463
Finding 46400 (2022-005)
Material Weakness 2022
New Mexico Department of Homeland Security & Emergency Management
NM
Reporting Cash Management Material Weakness § 200.302 § 200.303
REPORTING Recommendation: We recommend the Department review the instructions for completion of the federal financial reports with training provided to the program staff preparing and reviewing the federal financial reports to ensure submitted reports are complete and timely. We recommend the D...
REPORTING Recommendation: We recommend the Department review the instructions for completion of the federal financial reports with training provided to the program staff preparing and reviewing the federal financial reports to ensure submitted reports are complete and timely. We recommend the Department implement effective processes and procedures to maintain the submitted reports and the documentation used to prepare the reports in the files of the Department. Corrective Action: The Department understands the issues and is taking corrective action to improve reporting. Due to the New Mexico emergent events that took place in FY22, the Department made the emergent events the Department?s priority and onboarding became a secondary focus for the Department. In FY23, the Department has shifted its priority to onboarding across the Department, and we have onboarded a Grants Unit Manager to oversee the reporting requirements of all federal grants. A procedural checklist will be implemented to ensure that: 1. the recipient share section is completed, 2. that financial reports are submitted to the Department timely, and 3. all Performance Progress Reports as submitted. Due Date of Completion: June 30, 2023 Responsible Person(s): Chief Financial Officer
View Audit 40971
Finding 46399 (2022-004)
Material Weakness 2022
New Mexico Department of Homeland Security & Emergency Management
NM
Cash Management Subrecipient Monitoring Material Weakness § 200.303
CASH MANAGEMENT Recommendation: We realize the Department continues to have staff turnover. We recommend the Department review its process and implement effective policies, procedures, and controls to ensure the accounting records appropriately reflect the activity of the grant. The Department sh...
CASH MANAGEMENT Recommendation: We realize the Department continues to have staff turnover. We recommend the Department review its process and implement effective policies, procedures, and controls to ensure the accounting records appropriately reflect the activity of the grant. The Department should consider efficiencies to make the process less cumbersome. While the Department has existing processes at the federal program level, there appears to be a need for higher level monitoring and reconciliation of federal program activity to ensure the completeness of federal program-level reconciliations and reimbursements. The Department should consider further contracting with an outside third party to aid in the process of performing reconciliations and billings. The deficit fund balance in the Federal Grants Fund (40280) should be reviewed and addressed. The Department should evaluate the need to obtain a deficiency appropriation or some other funding to cover this deficit. Corrective Action: The Department partially understands the issue. The Department will internally audit our expenditures to ensure that all transactions include an operating unit. The Department will also establish a checklist to include that all signatures are collected and that applicable documentation is received for reimbursement purposes. As part of our Sub Grant recipient review for Assistance Listings 97.036 and 97.067, we cannot reimburse the subrecipient until they submit applicable receipts for reimbursement and answer all requests for information as required by FEMA. Due Date of Completion: June 30, 2023 Responsible Person(s): Chief Financial Officer, Grants Unit Manager
View Audit 40971
Finding 46357 (2022-038)
Material Weakness 2022
State of West Virginia
WV
Questioned Costs Cash Management § 200.303 § 200.305
SUBRECIPIENT CASH MANAGEMENT Department of Health and Human Resources (DHHR) Assistance Listing Number 93.788 The DHHR Bureau for Behavioral Health concurs with the recommendation to mandate additional documentation to support amounts of drawdowns that appear to exceed a subrecipient's immediate ...
SUBRECIPIENT CASH MANAGEMENT Department of Health and Human Resources (DHHR) Assistance Listing Number 93.788 The DHHR Bureau for Behavioral Health concurs with the recommendation to mandate additional documentation to support amounts of drawdowns that appear to exceed a subrecipient's immediate cash needs. Upon identification of the condition that led to this finding, the bureau provided additional guidance to all internal grant staff. The guidance was distributed on October 25, 2022 and requires a documented justification for approval of any invoice that appears to exceed 10% of total grant amount for cash on hand. The bureau also intends to seek out and provide technical assistance and/or training for internal staff and subrecipients to ensure they understand the cash management requirements within 2 CFR 200.305.
View Audit 40967 Questioned Costs: $1
Finding 46292 (2022-024)
Significant Deficiency 2022
State of West Virginia
WV
Cash Management § 200.303
CASH MANAGEMENT Southern West Virginia Community and Technical College, West Virginia Northern Community and Technical College, and Mountwest Community and Technical College Assistance Listing Number 84.425E, 84.425F, 84.425J, 84.425M Southern West Virginia Community and Technical College (SWVCC) r...
CASH MANAGEMENT Southern West Virginia Community and Technical College, West Virginia Northern Community and Technical College, and Mountwest Community and Technical College Assistance Listing Number 84.425E, 84.425F, 84.425J, 84.425M Southern West Virginia Community and Technical College (SWVCC) response SWVCC has implemented new procedures for drawdowns of federal funds. Federal grants are done on a reimbursement basis. Due to the unpredictability of when invoices may be processed at the State level, SWVCC will ?front? the expenses from State funds moving forward. Separate accounts have been set up in our accounting system for this purpose. Once invoices have been paid and posted to the wvOasis accounting system, SWVCC will run periodic reports to request reimbursement of grant eligible expenses. Documentation will be completed demonstrating the exact expenses (transactions) being requested for reimbursement and the expenses will be reviewed before a drawdown is approved. This documentation will be maintained for audit review. These procedures are in place as of January 2023. West Virginia Northern Community and Technical College (WVNCC) response WVNCC has added a layer of control by transferring the task of federal fund drawdowns from the Comptroller to the Accountant Senior to the Comptroller and CFO. In addition, WVNCC has transferred the task of reconciling federal funds from the Accountant Senior to the Comptroller. This action was implemented in January 2023. Mountwest Community and Technical College (MCTC) response Effective February 2022, policies and procedures were implemented to ensure drawdown requests were made through the issuance of G5 drawdown forms. For the one instance where approval signature occurred after the draw of funds, approval was obtained via email. Policies and procedures were enhanced to ensure approvals occur before drawdown from the CFO for transactions and are documented.
View Audit 40967
Finding 46260 (2022-019)
Significant Deficiency 2022
State of West Virginia
WV
Cash Management Matching / Level of Effort / Earmarking § 200.303
CASH MANAGEMENT West Virginia Division of Rehabilitation Services (WVDRS) Assistance Listing Number 84.126 WVDRS will review current cash approval procedures by April 2023 and make appropriate modifications as necessary to ensure all evidence of cash draw approval is maintained within our records.
CASH MANAGEMENT West Virginia Division of Rehabilitation Services (WVDRS) Assistance Listing Number 84.126 WVDRS will review current cash approval procedures by April 2023 and make appropriate modifications as necessary to ensure all evidence of cash draw approval is maintained within our records.
View Audit 40967
Finding 46182 (2022-002)
Significant Deficiency 2022
Cle Elum-Roslyn School District No. 404
WA
Questioned Costs Subrecipient Monitoring Internal Control / Segregation of Duties
The District concurs and will review current year?s indirect rates for ESSER reimbursements.
The District concurs and will review current year?s indirect rates for ESSER reimbursements.
View Audit 41236 Questioned Costs: $1
Finding 46163 (2022-002)
Significant Deficiency 2022
Shepherd Public School District
MI
Cash Management Reporting School Nutrition Programs
Finding 2022-002 ? REPORTING Type: Significant Deficiency in Internal Control! Noncompliance ? Reporting Program: Child Nutrition Cluster (ALN 10.553, 10.555 and 10.559) Condition: Meals claimed were not supported by count sheets for lunch for one of the two months meals were tested. Criteria: The D...
Finding 2022-002 ? REPORTING Type: Significant Deficiency in Internal Control! Noncompliance ? Reporting Program: Child Nutrition Cluster (ALN 10.553, 10.555 and 10.559) Condition: Meals claimed were not supported by count sheets for lunch for one of the two months meals were tested. Criteria: The District is required to claim meals served, by category, based on reports provided from individual meal serve counts. Cause: This condition was caused by an insufficient internal control process for comparison of supporting documentation of meal counts to meal claims. Effect: Based on a comparison of meals claimed to reports provided from individual meal serve counts, the District has underclaimed reimbursement for the year by an immaterial amount. Questioned Costs: None. Recommendation: We recommend that the District review their process of meal claims and make necessary changes to ensure that all meals claimed, by category, agree to supporting documentation. Corrective Action Plan: Shepherd Public Schools Food Service Department will implement internal control review process to ensure that individual meal serve counts match identically the meals claimed by reviewing original count sheets at the time of certification of meal claims. Either the food service director or assigned designee will verify counts at the end of each month. This internal control review process will begin effective with the October 2022 claims report.
View Audit 41016
Finding 46162 (2022-001)
Material Weakness 2022
Shepherd Public School District
MI
Cash Management School Nutrition Programs Material Weakness
Finding 2022-001 ? EXCESS FUND BALANCE IN FOOD SERVICE FUND Type: Material Weakness in Internal Control / Noncompliance ? Special Tests and Provisions Program: Child Nutrition Cluster (ALN 10.553, 10.555 and 10.559) Condition: As of year-end the District had a fund balance in the non-profit food ser...
Finding 2022-001 ? EXCESS FUND BALANCE IN FOOD SERVICE FUND Type: Material Weakness in Internal Control / Noncompliance ? Special Tests and Provisions Program: Child Nutrition Cluster (ALN 10.553, 10.555 and 10.559) Condition: As of year-end the District had a fund balance in the non-profit food service fund in excess of three months' operating expenses by approximately $165,196. Criteria: The USDA requires that the District limit its net cash resources to an amount that does not exceed 3 months average expenditures of the nan-profit food service fund per requirements in 7 CFR Part 210. 14(b). Cause: This condition was caused by the meal claims increasing and having more reimbursements come in than anticipated. Effect: The District will be required to develop a spending plan for reducing the balance to an acceptable level during the following school year. The plan must be submitted to MDE, Office of School Support Services, for prior approval. Recommendation: We recommend that the District develop a spending plan as required by MDE, and submit the plan at their earliest convenience. Corrective Action Plan: Shepherd Public Schools will work with MDE to create a spenddown plan to address the excess fund balance in the food service fund. This plan will include allowable equipment upgrades and replacements to be crafted in collaboration with the food service director, district business manager and superintendent, as well as any other members deemed appropriate by superintendent. The process of creating the plan is expected to begin immediately, with compliance of 7CFR Part 210.14(b) to be met no later than June 30, 2023.
View Audit 41016
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