Corrective Action Plans

Finding 42668 (2022-003)

Material Weakness 2022

Tennessee Pharmacists Research and Education Foundation

TN

Cash Management Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking

2022-003: Compliance with Cash Management Requirements U.S. Department of Health and Human Services, pass-through State of Tennessee Department of Health - Immunization Cooperative Agreements (ALN COVID-93.268) Management?s Response: We concur. View of Responsible Officials and Corrective Action: ...

2022-003: Compliance with Cash Management Requirements U.S. Department of Health and Human Services, pass-through State of Tennessee Department of Health - Immunization Cooperative Agreements (ALN COVID-93.268) Management?s Response: We concur. View of Responsible Officials and Corrective Action: The CEO and the Controller have implemented a process to submit reimbursement for prior month?s work by conclusion of the following month. The Controller has implemented a process to aggressively follow-up with the state accounting team to ensure the state is holding true to a proper timeline of reimbursement. The Controller utilizes this follow-up messaging to the state to ensure all proper documentation has been assessed properly at each stage of the state?s review process. Anticipated Completion Date: TPREF has implemented this new process as of July 1, 2023.

View Audit 53470

Finding 42664 (2022-001)

Significant Deficiency 2022

Dighton-Rehoboth Regional School District

MA

Subrecipient Monitoring Allowable Costs / Cost Principles Procurement, Suspension & Debarment

June 12, 2023 CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Elementary and Secondary Education The Dighton-Rehoboth Regional School District respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public ...

June 12, 2023 CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Elementary and Secondary Education The Dighton-Rehoboth Regional School District respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Powers & Sullivan, LLC 100 Quannapowitt Parkway, Suite 101 Wakefield, MA 01880 Audit period: July 1, 2021 through June 30, 2022 The following findings from the June 30, 2022, schedule of findings and question costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. 2022-001: Document Policies and Procedures Over Federal Awards (Significant Deficiency) Criteria or Specific Requirement - OMB?s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards established significant new requirements related to Federal awards. The new requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial and program management. Specifically, written policies are required for the following: Cash management Determination of allowable costs Employee travel Procurement Subrecipient monitoring and management Condition and Context ? The District has not formalized written policies and procedures related to Federal awards as required under Uniform Guidance. Effect - The District is not in compliance with grant requirements. Cause - Weaknesses in the formal documentation of internal controls. Questioned Costs - N/A Recommendation - We recommend the District ensure that written policies and procedures are compiled and adopted. Views of Responsible Official and Planned Corrective Action Management agrees with this finding and is actively in the process of resolving this issue. This issue will be resolved by the end of FY23. The District has been working with Clifton Larson Allen LLP to draft policies and procedures for the District. If the Oversight Agency has questions regarding this plan, please call Robert Baxter at 508-252-5000. Sincerely yours, Robert Baxter District Business Manager

View Audit 54033

Finding 42657 (2022-007)

Material Weakness 2022

Columbia Gorge Community College

OR

Cash Management Material Weakness

Finding 2022-007 Federal Agency Name: Department of Education Program Name: Education Stabilization Fund ALN 84.425 Finding Summary: During our testing of cash management, we noted instances where the Student Aid Portion was not disbursed within 15 calendar days of the drawdown and instances where t...

Finding 2022-007 Federal Agency Name: Department of Education Program Name: Education Stabilization Fund ALN 84.425 Finding Summary: During our testing of cash management, we noted instances where the Student Aid Portion was not disbursed within 15 calendar days of the drawdown and instances where the Institutional Portion was not disbursed within 3 calendar days of the drawdown. Responsible Individuals: Lorelle Davies, Chief Financial Office Corrective Action Plan: As the deadline neared for the end of the award period, The College initially drew the funds with a plan to make an expedited disbursement of the funds. Other Oregon Community Colleges shared with the College success in receiving extensions for the grants. The HEERF team then determined it would be more impactful to our community if we altered course and requested an extension to implement a more strategic plan. Upon the guidance of the Department of Education Grant Administrator, we promptly returned the funds to G5. Columbia Gorge Community College experience turnover in a large number of key positions and was not aware of the 15-day requirement. The grant agreement was on record, but was missing the terms of the withdrawal document. The Chief Financial Officer contacted the Department of Education by email to acknowledge error and provided an action plan with confirmation that funds were returned. We reviewed and assured that no interest was earned on the funds. Updated our G5 award to remove the previous CFO and reissue all grant terms. The grant team reviewed and assured that no interest was earned on the funds and continued compliance going forward. Since the return of the funds we have continued to communicate, implement, and rectify any and all grant issues. We will continue to seek out grant administrator guidance to prevent these issues in the future. Confirmation of account flag removed and resolution received March 28, 2022 Anticipated Completion Date: March 28, 2022

View Audit 52798

Finding 42652 (2022-001)

Significant Deficiency 2022

Halls Ferry Manor, INC

MO

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

Recommendation: We recommend the Project review controls to include timely review of year-end financials and surplus cash calculation so surplus cash is deposited timely.

View Audit 51388

Finding 42615 (2022-001)

Significant Deficiency 2022

Elizabeth James Senior Housing

WA

HUD Housing Programs Special Tests & Provisions Cash Management

Contact Person(s): Hilary Prinz, Accounting Manager, 206-687-4080 Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if applicable): Due to turnover of staff the residual receipt payment in the amount of $83,818 for 2021 audit was not ...

Contact Person(s): Hilary Prinz, Accounting Manager, 206-687-4080 Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if applicable): Due to turnover of staff the residual receipt payment in the amount of $83,818 for 2021 audit was not made in 2022. Corrective action planned: The entire finance team has been familiarized with Elizabeth James residual receipt requirement. If there is staff turnover in the future everyone on the team is aware of the requirement. A repeating event reminder has been entered into the property accountant?s calendar, the property asset manager?s calendar, and the finance calendar causing multiple alerts to multiple people within the organization going forward. Anticipated completion date: The 2021 residual receipt deposit requirement in the amount of $83,818.00 was paid via check on March 20, 2023. Repeating calendar events have been completed as of March 29, 2023.

View Audit 44080

Finding 42606 (2022-002)

Significant Deficiency 2022

Saint Mary's College of California

CA

Questioned Costs Student Financial Aid Cash Management

Corrective Action Plan for the Year Ended June 30, 2022 Finding 2022-002: Significant Deficiency ? Direct Loan Reconciliation Condition/Context: The College was not able to provide the three monthly reconciliations for November 2021, February 2022, or April 2022 when requested for the audit in the ...

Corrective Action Plan for the Year Ended June 30, 2022 Finding 2022-002: Significant Deficiency ? Direct Loan Reconciliation Condition/Context: The College was not able to provide the three monthly reconciliations for November 2021, February 2022, or April 2022 when requested for the audit in the summer of 2022. The Institution noted that the reconciliations had not been performed timely, and subsequently the Institution had a consultant complete these reconciliations. The auditors were unable to obtain evidence of or confirmation from the Institution on if review of the reconciliations occurred. The sample was not a statistically valid sample. Additionally, the College discovered that Direct Loan reconciliation hadn't been done correctly in the past due to staff turnover. A consultant was given the task of doing a complete 21-22 reconciliation in June 2022. This consultant discovered 16 students had been awarded $177,816 in error. The cause of this was that rules had not been setup correctly in Colleague, and consistent reconciliation by correcting Colleague and COD errors wasn't completed in a timely manner. The auditors obtained the listing of students awarded incorrectly. Actions Taken: For the $177,816in direct loans incorrectly disbursed that was identified, SMC returned the loans and replaced with institutional aid for the impacted students. Beginning with July 2022, the Assistant Director/Systems Specialist reconciles direct loans every month. The Executive Director of Financial Aid and the VP of Enrollment Management review these reports at the end of each month. In addition, a system adjustment has been implemented for 2022-2023 to ensure reconciliation is done monthly. The Assistant Director/Systems Specialist utilizes Colleague variance reports that tract Direct Loans disbursed year to date, the number that COD (Servicer for U.S. Department of Education) has approved, and the students that make up the variance, if any. In addition, COD and Colleague errors that occur during the import/export of Direct Loans to and from COD are corrected on a consistent basis. Reconciliation documentation is then forwarded to the Executive Director for review. Name(s) of Contact Person Responsible for Corrective Action: Joseph Gilchrist, Interim Financial Aid Director Anticipated Completion date: June 30, 2023

View Audit 38194 Questioned Costs: $1

Finding 42599 (2022-005)

Significant Deficiency 2022

Saint Mary's College of California

CA

Reporting Student Financial Aid Cash Management

Corrective Action Plan for the Year Ended June 30, 2022 Finding 2022-005: Significant Deficiency - Education Stabilization Fund ? Higher Education Emergency Relief Fund - Reporting Condition/Context: For three of the four quarterly reports selected for testing, two for the student portion and one ...

Corrective Action Plan for the Year Ended June 30, 2022 Finding 2022-005: Significant Deficiency - Education Stabilization Fund ? Higher Education Emergency Relief Fund - Reporting Condition/Context: For three of the four quarterly reports selected for testing, two for the student portion and one containing both institutional and student portion reporting, the auditors noted that some of the information reported did not agree to the support provided, two of those reports also did not agree to the drawdowns from G5, two of those reports had required information missing, and two of those reports were posted late. ? Student portion report - for quarter three of calendar year 2021 the amount of emergency grants to students of $1,133,392 did not agree to the underlying support of $1,078,437 or drawdowns from G5 of $954,932. The number of eligible students and the number of students who received an emergency financial aid grant were missing from the report. ? Student portion report - for quarter four of calendar year 2021 the amount of emergency grants to students of $1,745,664 did not agree to the underlying support of $1,735,664 or drawdowns from G5 of $1,902,140. The number of eligible students was missing from the report. The report was posted to the Institution's website on January 24, 2022 after the required deadline of January 10, 2022. ? Combined report - for quarter one of calendar year 2022 the amount of emergency grants to students of $405,000 was reported for the institutional portion of HEERF but should have been for the student portion, the same amount was also reported for the institutional portion as covering student outstanding account balances and lost revenue. The report was posted to the Institution's website on July 8, 2022 after the required deadline of April 10, 2022. The report for quarter two of calendar year 2022 report was not submitted timely and was in process during the audit and therefore, was not selected for testing. The annual report had several items that did not agree to the underlying support. How many students received HEERF emergency financial aid grants, amount disbursed directly to students for emergency financial aid grants, amount of grants disbursed to students from all HEERF funds, total institutional funds used did not include amounts for room and board refunds that were reported in quarterly reporting during calendar 2021. Action Taken: The staffing changes in the Business Office and the Financial Aid office resulted in learning curves for the new employees regarding how to report expenses for HEERF. Saint Mary?s reached out to the Department of Education and alerted them to the late filing of the reports and received acknowledgment of the late filings. SMC has since filed reports which have properly accounted for all funds spent that were awarded through the HEERF program. The only report still needed is the annual report for 2022 which will be filed in a timely manner. This has been noted on our calendar with enough time to be properly filed. Name(s) of Contact Person Responsible for Corrective Action: Susan Collins, VP for Finance and Administration Anticipated Completion date: March 2023

View Audit 38194

Finding 42564 (2022-004)

Material Weakness 2022

Greenburgh Central School District

NY

Reporting Cash Management Material Weakness

Finding 2021-004: Reporting Federal Agency: U.S. Department of Education Special Education Cluster (IDEA) Federal Assistance Listing Number 84.027, Special Education ? Grants to States Federal Assistance Listing Number 84.173, Special Education ? Preschool Grants Condition The final ...

Finding 2021-004: Reporting Federal Agency: U.S. Department of Education Special Education Cluster (IDEA) Federal Assistance Listing Number 84.027, Special Education ? Grants to States Federal Assistance Listing Number 84.173, Special Education ? Preschool Grants Condition The final expenditures reports (FS-10F) filed did not agree to the amounts reported within the accounting records. Corrective Action Planned The District has chosen to sign up for a BOCES coser with Capital Region BOCES for a Grant Writer service. This coser will produce all FS-10?s on a timely basis. The District will set up quarterly meetings with the Grants Coordinator to discuss the progress or all grants so all involved parties are up to date. The Business Office will become part of the grant accounting functions to ensure that the amounts claimed match the accounting records of the District Anticipated Completion Date December 2022 Individual Responsible for Corrective Action Plan Lisa Raymond, Assistant Superintendent of Business

View Audit 38842

Finding 42558 (2022-002)

Material Weakness 2022

Greenburgh Central School District

NY

School Nutrition Programs Cash Management Material Weakness

Finding 2022-002: Activities Allowed or Unallowed Federal Agency: U.S. Department of Agriculture Child Nutrition Cluster Federal Assistance Listing Number 10.553, School Breakfast Program Federal Assistance Listing Number 10.555, National School Lunch Program Federal Assistance L...

Finding 2022-002: Activities Allowed or Unallowed Federal Agency: U.S. Department of Agriculture Child Nutrition Cluster Federal Assistance Listing Number 10.553, School Breakfast Program Federal Assistance Listing Number 10.555, National School Lunch Program Federal Assistance Listing Number 10.559, Summer Food Service Program for Children Condition During our review of the meals submitted for reimbursement compared to the meals served by the School District, it was noted that the actual meals served did not agree to the meals submitted to New York State for reimbursement. Corrective Action Planned The District will double check all figures entered into the program for reimbursement. Anticipated Completion Date November 2022 Individual Responsible for Corrective Action Plan Lisa Raymond, Assistant Superintendent of Business

View Audit 38842

Finding 42544 (2022-001)

Significant Deficiency 2022

United Community Schools, Inc.

NY

Allowable Costs / Cost Principles Cash Management Eligibility

The Organization agrees with the recommendation. An internal review is currently in process to evaluate and update policies as needed to address the use of federal funds.

View Audit 38334

Finding 42542 (2022-003)

Significant Deficiency 2022

Community Health Partnership of Illinois

IL

Questioned Costs Cash Management

CHP is currently working with its grantor project office for further instructions on this occurrence and will follow the instructions from its project officer as given.

View Audit 38949 Questioned Costs: $1

Finding 42538 (2022-001)

Significant Deficiency 2022

The Russell Child Development Center, Inc.

KS

Cash Management Internal Control / Segregation of Duties

2022-001 Inaccurate Meal Count Recommendation: Established procedures should be followed closely to ensure that complete and accurate meal counts are submitted to the State for reimbursement. Action Taken: The CACFP at The Russell Child Development Center, Inc. is aware of the oversight and will c...

2022-001 Inaccurate Meal Count Recommendation: Established procedures should be followed closely to ensure that complete and accurate meal counts are submitted to the State for reimbursement. Action Taken: The CACFP at The Russell Child Development Center, Inc. is aware of the oversight and will continue to strive to improve its review process. A review of meal count sheets, including verification of input into the CACFP?s system and capacity, has been implemented, and the CACFP will continue to work to ensure an accurate meal count is submitted for every provider each month. All actions have been taken as of the date of this notice. In addition, as of January 1, 2023, the CACF moved to a new software, My Food Program, that counts a provider?s own children in the total meal count, which the old software did not do. The new providers are currently working with the CACFP to ensure software programming meets KDHE standard exceptions. These changes will significantly reduce capacity errors.

View Audit 38433

Finding 42531 (2022-002)

Material Weakness 2022

Economic Development Alliance of St. Clair County

MI

Procurement, Suspension & Debarment Cash Management Material Weakness

2022-002 Written Policies Required by the Uniform Guidance Due to the number of grant programs the organization is managing, written policies will be developed and implemented to meet the requirements under the Uniform Guidance within the next year. The purpose of the policies will be to ensure that...

2022-002 Written Policies Required by the Uniform Guidance Due to the number of grant programs the organization is managing, written policies will be developed and implemented to meet the requirements under the Uniform Guidance within the next year. The purpose of the policies will be to ensure that all grant funds, including reimbursable grants, are tracked and recorded appropriately, Our contracted accountant is responsible for managing journal entries and recordings and will participate in these reviews. The quarterly reviews will be held on or about the third week of September, December, March and June. It is my expectation that this process will ensure appropriate controls over the grant funds flowing into and out of the organization, including federal and state grants. Please contact me at (810) 982-9511 or dcasey@edascc.com if you have any questions.

View Audit 39976

Finding 42499 (2022-004)

Significant Deficiency 2022

Borough of Prospect Park School District

NJ

Cash Management School Nutrition Programs

Finding Number 2022-004: Corrective Action Required by the Board: Prior to submitting reimbursement claims to the New Jersey Department of Agriculture, the meals claimed should be verified to the meal count activity records and Edit Check Worksheets and/or tally sheets. Method of Implementation: ...

Finding Number 2022-004: Corrective Action Required by the Board: Prior to submitting reimbursement claims to the New Jersey Department of Agriculture, the meals claimed should be verified to the meal count activity records and Edit Check Worksheets and/or tally sheets. Method of Implementation: The Food Manager will verify all meal counts and reconcile all discrepancies prior to the submission of claims on a monthly basis. All claims and the reconciliation of meals must be submitted to the BA prior to the certification of claims on a monthly basis. Person Responsible for Implementation: Business Administrator, Assistant Business Administrator, Food Service Manager. Planned Completion Date of Implementation: May 1, 2023

View Audit 39158

Finding 42422 (2022-001)

Significant Deficiency 2022

East Waco Innovative School Development, Inc. Charter Holder for Rapo

TX

Subrecipient Monitoring Cash Management

Finding: 2022-001 84.425U - ARP ESSER Criteria: The School should only request funds for reimbursement that relate to qualifying expenditures. Condition: The School utilizes a software to track all allowable expenses incurred during the period for reimbursement. Cause: During the year ended August ...

Finding: 2022-001 84.425U - ARP ESSER Criteria: The School should only request funds for reimbursement that relate to qualifying expenditures. Condition: The School utilizes a software to track all allowable expenses incurred during the period for reimbursement. Cause: During the year ended August 31, 2021, the School incorrectly submitted for reimbursement $78,606 in excess of qualifying expenditures. Effect: The School submitted for reimbursement and recognized federal awards revenue in excess of qualifying expenditures for the year ended August 31, 2021. Correspondingly, the School reduced the amount of expenditures submitted for reimbursement for the year ended August 31, 2022. Questioned cost: No questioned costs requiring disclosure. Recommendation: We recommend that management perform a detailed review of expenditures before submitting for reimbursement to ensure that all expenditures submitted are allowable. Views of responsible officials: RAPS agrees with the above finding. Corrective Action Plan: RAPS has put into place a procedure in which the bookkeeper will prepare the monthly federal reimbursement requests and provide a reconciling report and general ledger report to the CFO for review and verification of costs before the reimbursement request is submitted to TEA for payment. 1020 Elm Ave Waco, Texas 76704 11 (254) 754-8000 ***.rapoportacademy.org

View Audit 38562

Finding 42372 (2022-004)

Significant Deficiency 2022

Jerusalem Judson Meadows, Inc.

OH

Questioned Costs HUD Housing Programs Cash Management

Recommendation: The Organization should perform its own calculation of surplus cash and remit required deposits to the residual receipts account within 60 days after year-end as required by HUD. Action Take: The deposit that was due for the year ended September 30, 2021, the year under audit, of $28...

Recommendation: The Organization should perform its own calculation of surplus cash and remit required deposits to the residual receipts account within 60 days after year-end as required by HUD. Action Take: The deposit that was due for the year ended September 30, 2021, the year under audit, of $28,545 was not made until January 7, 2022.

View Audit 38247 Questioned Costs: $1

Finding 42287 (2022-001)

Significant Deficiency 2022

Kimberly School District #414

ID

Cash Management School Nutrition Programs Significant Deficiency § 200.305

Agency: U.S. Department of Agriculture passed through State Department of Education

View Audit 50786

Finding 42275 (2022-001)

None 2022

Youngstown Voa Ind Housing INC (freedom Village Youngstown)

VA

Cash Management HUD Housing Programs Reporting

Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The residual receipts account deficiency was funded on October 15, 2021 in the amount of $9,505. M...

Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The residual receipts account deficiency was funded on October 15, 2021 in the amount of $9,505. Management will ensure that the residual receipts account is properly funded in the future. Completion Date: October 15, 2021

View Audit 45664

Finding 42257 (2022-002)

Significant Deficiency 2022

Bon Secours Mercy Health

OH

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.303 § 200.305

Management is implementing an enhanced, more detailed invoice review process where invoices will be reviewed irrespective of materiality by leadership on the RETAIN team. In addition, the invoice process will include periodic meetings to go through expenditures in detail prior to invoice submission...

Management is implementing an enhanced, more detailed invoice review process where invoices will be reviewed irrespective of materiality by leadership on the RETAIN team. In addition, the invoice process will include periodic meetings to go through expenditures in detail prior to invoice submission. The contacts for this finding are Kori Smith, RETAIN Program Manager, KASmith4@mercy.com and Alice Parisi, Foundation System Director, Alice_Parisi@mercy.com.

View Audit 47065 Questioned Costs: $1

Finding 42242 (2022-001)

None 2022

Voa Adirondacks Affordable Housing, LLC (adirondacks Apartments)

VA

HUD Housing Programs Cash Management Reporting

Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The excess funds were accrued to submit to HUD. Completion Date: August 29, 2022

View Audit 40337

Finding 42119 (2022-001)

None 2022

Notre Dame De Namur University

CA

Subrecipient Monitoring Cash Management Eligibility

FINDINGS AND QUESTIONED COSTS - FEDERAL AWARDS PROGRAM 2022-001 Higher Education Emergency Relief Fund (HEERF) Institutional Portion Assistance Listing Number: 84.425F Criteria According to the Department of Education Higher Education Emergency Relief Fund III Frequently Asked Questions (FAQs) quest...

FINDINGS AND QUESTIONED COSTS - FEDERAL AWARDS PROGRAM 2022-001 Higher Education Emergency Relief Fund (HEERF) Institutional Portion Assistance Listing Number: 84.425F Criteria According to the Department of Education Higher Education Emergency Relief Fund III Frequently Asked Questions (FAQs) question 26, institutions may discharge student debt or unpaid balances by discharging the complete balance of the debt as lost revenue and reimbursing themselves through their HEERF institutional grants or by providing additional emergency financial grants to students (with their permission). This is available for the institutions for students who were enrolled in an institution at any point on or after March 13, 2020. Condition There was a lack of review procedures that led to not adhering to the HEERF requirements. Context A portion of HEERF institutional grant funds was improperly used to discharge student debt and/or unpaid balances, including debt and/or unpaid balances of students that were enrolled prior to March 13, 2020. Cause Insufficient monitoring of grant rules and regulations. Effect Lost revenue was calculated using an alternative method that fit within the regulations. Questioned Cost There were no questioned costs related to this finding. Recommendation We recommend that the University closely monitor all grant requirements and ensure that there are proper review processes in place to catch any potential noncompliance. Planned Corrective Action The Fiscal Staff will review and recommend to reduce / inactivate the number of accounting classifications that are no longer used, and therefore the chart of accounts will be more streamlined. The new chart of accounts will then be deployed without the same unnecessary legacy monthly closing protocols. Existing fiscal staff will now have more bandwidth to help with monthly analysis and accounting close protocols. Implementation Date Effective date: 7/1/23 for fiscal year 2024. Responsible Personnel Arlene Cash Interim Vice President for Enrollment Management awcash@ndnu.edu

View Audit 39518

Finding 42115 (2022-001)

Material Weakness 2022

Jefferson Center for Mental Health, Inc.

CO

Allowable Costs / Cost Principles Subrecipient Monitoring Cash Management

As stated in the audit findings, there were errors made in reporting lost revenue, which included pharmacy and grant revenue. Jefferson Center agrees there were errors made and are providing a solution for the corrective action plan. It?s every important for Jefferson Center for Mental Health to r...

As stated in the audit findings, there were errors made in reporting lost revenue, which included pharmacy and grant revenue. Jefferson Center agrees there were errors made and are providing a solution for the corrective action plan. It?s every important for Jefferson Center for Mental Health to report accurately and timely information. All future reporting and correspondence on provider relief funding will be reviewed by multiple fiscal staff, including the Controller, Director of Finance and the Chief Financial Officer. Having multiple qualified staff to review and agree that the correct procedures have been followed and that the information being reported is accurate, will ultimately meet our goal of reporting 100% accurate information. In the future, the Controller will prepare the reporting information, the Director of Finance will assist the Controller in reviewing the reporting guidelines and timelines as well as assist with populating the reports with the correct data. The Chief Financial Officer will review the reports and data sources to ensure that we follow the correct reporting guidelines. Jefferson Center will also make sure that we have the latest Post-payment Notice of Reporting Requirements from the HRSA website to ensure we?re aware of the latest reporting requirements. Projected Completion Date: February 15, 2023 CLIENT RESPONSIBLE PARTY: Name of Contact Person: David A. Goff, MBA Vice President of Administration and Chief Financial Officer. 4851 Independence Street, Wheat Ridge, CO 80033. 303-432-5164, Davidg@jcmh.org

View Audit 39579

Finding 42109 (2022-001)

Significant Deficiency 2022

Lessie Bates Davis Neighborhood House Inc.

IL

Allowable Costs / Cost Principles Subrecipient Monitoring Cash Management

Management Response: The Neighborhood House is undergoing an internal review of all payroll and payroll allocations. Adjustments and corrections to program allocations will be made accordingly. The payroll report will be reviewed annually for revisions.

View Audit 39402

Finding 42060 (2022-007)

Material Weakness 2022

Rikarbon, Inc.

DE

Questioned Costs Internal Control / Segregation of Duties Subrecipient Monitoring

Recommendation: The Company should ensure that finance staff is adequately trained as well as revising and monitoring internal controls. Corrective Actions: The Company will ensure that finance staff is adequately trained as well as revising and monitoring internal controls by engaging an outside c...

Recommendation: The Company should ensure that finance staff is adequately trained as well as revising and monitoring internal controls. Corrective Actions: The Company will ensure that finance staff is adequately trained as well as revising and monitoring internal controls by engaging an outside certified public accounting firm for assistance.

View Audit 45576 Questioned Costs: $1

Finding 42044 (2022-001)

Material Weakness 2022

Flower Hill Institute

NM

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.405

The Organization billed the federal government for amounts of costs that had not yet been incurred and is at-risk for noncompliance with allowable activities and allowable costs, as well as cash management requirements. Statement of Concurrence or Nonconcurrence: Flower Hill has been billing the U...

The Organization billed the federal government for amounts of costs that had not yet been incurred and is at-risk for noncompliance with allowable activities and allowable costs, as well as cash management requirements. Statement of Concurrence or Nonconcurrence: Flower Hill has been billing the US Department of Agriculture 100% of its annual expenses in equal monthly amounts whether the total amount billed was expensed or not. According to audit, this is not allowable under a cost reimbursable contract. The organization agrees with, understands this finding and has already implemented corrective action to this finding. Questioned Costs $186,089 Corrective Action: Corrective action has been taken. FHI has discussed this finding with grantor (USDA Department of Agriculture) as has Auditor. To date, there has been no action taken by the USDA. As of July 2023, FHI has been billing only reimbursable amounts for direct costs incurred and for the approved 10% indirect rate. Name of Contact Person: Person responsible for completing the corrective action plan is Nicole Mast, Director of Operations, nmast@flowerhill.institute. Projected Completion Date: July 2023 Oversight: Billings will be monitored on a monthly basis to ensure full implementation through the end of the current contract (currently March 2026).

View Audit 43032 Questioned Costs: $1

Corrective Action Plans

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