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Finding 194962 (2022-003)
Material Weakness 2022
Northern Indiana Workforce Board, Inc.
IN
Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management § 200.305
Finding 2022-003: Noncompliance with Cash Management Condition: Cash draws from WIOA Cluster and Coronavirus Relief Fund grants exceeded the amount needed to cover allowable costs. Recommendation: Management needs to work with the State of Indiana Department of Workforce Development to refund the ov...
Finding 2022-003: Noncompliance with Cash Management Condition: Cash draws from WIOA Cluster and Coronavirus Relief Fund grants exceeded the amount needed to cover allowable costs. Recommendation: Management needs to work with the State of Indiana Department of Workforce Development to refund the overdrawn funds or apply the funds to allowable costs in the upcoming fiscal year. Management?s Corrective Actions: Staffing changes have occurred, and the fiscal management duties have been outsourced to a third party which has experience with Workforce Boards and related grants. These issues are being addressed with IN DWD.
View Audit 178568
Finding 194833 (2022-004)
Significant Deficiency 2022
West County Community Services
CA
Cash Management Reporting Matching / Level of Effort / Earmarking § 200.303
Finding Number: 2022-004 Finding: Emergency Rental Assistance Program Reporting. All Emergency Rental Assistance (ERA) grantees must submit monthly and quarterly reports. Monthly reports capture details specific to that month while quarterly reports contain several cumulative fields covering all act...
Finding Number: 2022-004 Finding: Emergency Rental Assistance Program Reporting. All Emergency Rental Assistance (ERA) grantees must submit monthly and quarterly reports. Monthly reports capture details specific to that month while quarterly reports contain several cumulative fields covering all activity from the date of the grant award through the quarter close. These reports provide financial and performance data regarding grantee administration of their ERA projects and capture program design in addition to program status data elements. Quarterly reports are intended to capture standard financial and performance data, as well as detailed information on qualifying direct and indirect expenditures pursuant to the government-wide Federal Funding Accountability and Transparency Act (FFATA) reporting requirements and in accordance with Section 15011 of the Coronavirus Aid, Relief, and Economic Security Act, as amended and interpreted in the U.S. Department of Treasury?s reporting and compliance guidance on Treasury.gov. The reports submitted by the Organization to the Sonoma County Community Development Commission inaccurately reported total expenditures to date due to a formula error. However, monthly expenditures reported and claimed for reimbursement were determined to be accurate. Planned Corrective Actions: The Finance Director will review and check for clerical errors on all claim forms prior to submission to the funder. A spreadsheet will be maintained which will track signoffs that indicate the review was performed. Anticipated Completion Date: Completed. Responsible Contact Person: David France, Director of Finance
View Audit 178615
King of Kings Housing Development CORP Ii, Lula Haynes Plaza
CA
HUD Housing Programs Cash Management
Recommendations: Notification of the residual deposit amount will be sent to the property accountant, the executive officer, and the supervising manager in the future. A reminder to make the residual receipts deposit will be added to the project accountant?s calendar. Management Comments: The Manag...
Recommendations: Notification of the residual deposit amount will be sent to the property accountant, the executive officer, and the supervising manager in the future. A reminder to make the residual receipts deposit will be added to the project accountant?s calendar. Management Comments: The Management agrees with the finding. The reminder will be added to the calendar. Management agrees that a notification will be sent to the project accountant, the executive officer, and the supervising manager. Resolution: The project accountant issued a check for $17,227 for the residual receipts deposit upon notification of the finding. Corrective Action Completed.
View Audit 176801
Finding 178414 (2022-001)
Material Weakness 2022
Kettering Health Network
OH
Allowable Costs / Cost Principles Special Tests & Provisions Cash Management
Finding 2022-001 ? A. Activities Allowed or Unallowed, B. Allowable Costs / Cost Principles, E. Eligibility, and N. Special Tests and Provisions ? Material Weakness in Internal Controls Over Compliance Federal Program: COVID-19 Claims Reimbursement to Health Care Providers and Facilities for Testin...
Finding 2022-001 ? A. Activities Allowed or Unallowed, B. Allowable Costs / Cost Principles, E. Eligibility, and N. Special Tests and Provisions ? Material Weakness in Internal Controls Over Compliance Federal Program: COVID-19 Claims Reimbursement to Health Care Providers and Facilities for Testing Treatment, and Vaccine Administration for the Uninsured, Assistance Listing No. 93.461 (COVID-19 Uninsured Program) Federal Agency: U.S. Department of Health and Human Services, Health Resources and Services Administration (HRSA) Pass-Through Award Period: January 1, 2022 through December 31, 2022 Views of responsible officials and planned corrective actions: Management agrees with the finding as reported. It is noteworthy that the COVID-19 Uninsured Program (the Program) ceases to accept claims for testing and treatment effective March 22, 2022. Claims for vaccinations were no longer accepted after April 5, 2022. Should HRSA funding be re-instated, the Network is committed to ensure proper internal controls over compliance are established to fully comply with the Program?s set terms and conditions.
View Audit 176613
Corunna Public Schools
MI
Cash Management School Nutrition Programs Equipment & Real Property Management
The excess Food Service fund balance was due to the additional funding received while the school operated the SFSP, SSO and CACFP programs, along with an excess fund balance from the prior year. Our prior year spend down plan included equipment replacement for the High School cafeteria and food ser...
The excess Food Service fund balance was due to the additional funding received while the school operated the SFSP, SSO and CACFP programs, along with an excess fund balance from the prior year. Our prior year spend down plan included equipment replacement for the High School cafeteria and food service areas. Due to delays with shipping and manufacturing, the equipment wasn?t delivered and paid for until July 2022, after our fiscal year end. Had the equipment been delivered and paid for prior to year-end, the District would not have incurred an excess fund balance.
View Audit 92419
Temple University Health System
PA
Subrecipient Monitoring Cash Management Reporting
Finding Number 2022-001 Reporting - Deficiency Agency Name U.S. Department of Health and Human Services (American Rescue Plan Act) (ARPA) Pass-through Pennsylvania Commission on Crime and Delinquency Program ALN 21.027 - Coronavirus State and Local Fiscal Recovery Fund Criteria The Comprehensive R...
Finding Number 2022-001 Reporting - Deficiency Agency Name U.S. Department of Health and Human Services (American Rescue Plan Act) (ARPA) Pass-through Pennsylvania Commission on Crime and Delinquency Program ALN 21.027 - Coronavirus State and Local Fiscal Recovery Fund Criteria The Comprehensive Response to Violence (CRV) Program Reports are due within twenty (20) days after each quarterly reporting period. Condition/Context Temple University Health System (TUHS) received ARPA funding from the U.S Department of Health and Human Services, passed-through from the Pennsylvania Commission on Crime and Delinquency (PCCD) for the CRV Program. TUHS was required to submit quarterly CRV Program Reports to the PCCD. All Program Reports were submitted. However, we noted that two (2) reports were submitted after the due dates prescribed by PCCD. Questioned Costs None. Recommendation We recommend TUHS submit the required reports within the time frame prescribed. Corrective Action Plan Management acknowledges the finding and notes that two (2) of the CRV Program Reports were not submitted timely. Going forward, the program?s manager will submit the reports according to the time frame prescribed. Action Date June 30, 2023 Final Implementation June 30, 2023 Name And Phone Number Of Person Responsible For Implementation Scott Charles, Trauma Outreach Manager (215)868-4658
View Audit 93428
Solutionhealth, Inc.
NH
Allowable Costs / Cost Principles Cash Management
Identifying Number: 2022-002: Invoice Submitted in Duplication Criteria: Management was responsible for submitting accurate monthly reimbursement requests to the grantor for allowable costs incurred under the grant agreement. Condition: During compliance testing, it was determined that one invoic...
Identifying Number: 2022-002: Invoice Submitted in Duplication Criteria: Management was responsible for submitting accurate monthly reimbursement requests to the grantor for allowable costs incurred under the grant agreement. Condition: During compliance testing, it was determined that one invoice totaling $6,300 was submitted for reimbursement under the grant twice, in error. Context: An invoice totaling $6,300 was incorrectly submitted for reimbursement under the grant. Cause: The process to prepare monthly reimbursement requests is manual and the invoice was submitted for reimbursement during the month of July 2021 and again in August 2021 in error. Effect: As a result, the System received $6,300 from the grantor for costs that were not supported. Recommendation: Management should notify and refund the grantor for the funds received in duplication. Management should also implement controls to ensure this error does not reoccur. Contact: Michael Turilli, Chief Financial Officer Corrective Actions Taken or Planned: Management acknowledges the finding and will ensure appropriate review of supporting expenses submitted to the grantor. Management agrees to utilize their ERP system, which eliminates duplicate invoices, when sending future billings to the grantor. An amended report will be filed with the awarding agency, as applicable.
View Audit 88239
Finding 90500 (2022-001)
Significant Deficiency 2022
Brazoria County Head Start Early Learning Schools, Inc.
TX
Questioned Costs Internal Control / Segregation of Duties Cash Management
The CEO shall strengthen the monitoring procedures and work more closely with the accounting staff to ensure that controls over the general ledger allow the proper recording and reporting of federal program transactions.
The CEO shall strengthen the monitoring procedures and work more closely with the accounting staff to ensure that controls over the general ledger allow the proper recording and reporting of federal program transactions.
View Audit 88928 Questioned Costs: $1
Finding 89291 (2022-001)
Significant Deficiency 2022
Bethlehem Inn and Affiliate
OR
Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles
In Response to Findings and Questioned Costs ? Major Federal Award Program Audit for the Year Ended June 30, 2022 2022-001 Utilization of a Cost Plus a Percentage of Cost Contract Responsible Persons: ? Gwenn Wysling, Executive Director ? Darcy Justice, Executive Assistant Corrective Action Plan:...
In Response to Findings and Questioned Costs ? Major Federal Award Program Audit for the Year Ended June 30, 2022 2022-001 Utilization of a Cost Plus a Percentage of Cost Contract Responsible Persons: ? Gwenn Wysling, Executive Director ? Darcy Justice, Executive Assistant Corrective Action Plan: 1. Bethlehem Inn will modify the organization?s procurement policy so that cost plus a percentage of construction cost methods of contracting are not allowed, unless first approved by the board. 2. Bethlehem Inn will provide Deschutes County with legitimacy of the fee in question ($41,208) as evidenced by an independent third party. 3. Reach an agreement with Deschutes County on the questioned cost. Anticipated Completion Date corresponding to the #1-3 above: 1. By February 22, 2023 2. By March 3, 2023 3. By March 31, 2023
View Audit 79547 Questioned Costs: $1
Finding 84723 (2022-014)
Material Weakness 2022
Scott County School District 2
IN
Cash Management § 200.208 § 200.302 § 200.303 § 200.305 § 200.328
FINDING 2022-014 Contact Person Responsible for Corrective Action: Casey Brewster Contact Phone Number: 812-752-8935 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The approved grant budgets for all federal grants will be input into the financial ma...
FINDING 2022-014 Contact Person Responsible for Corrective Action: Casey Brewster Contact Phone Number: 812-752-8935 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The approved grant budgets for all federal grants will be input into the financial management system and with all expenditures reported monthly from the Treasurer to the Director overseeing the federal grant for review and final approval. The monthly reports will then be used by the Director to generate a reimbursement request for actual expenditures. The reimbursement request must then be reviewed and signed by the Treasurer or the CFO prior to submission to the State by the Director. Anticipated Completion Date: April 2023
View Audit 90090
Finding 84713 (2022-006)
Material Weakness 2022
Scott County School District 2
IN
Subrecipient Monitoring Cash Management Material Weakness § 200.207 § 200.208 § 200.302 § 200.303 § 200.305
FINDING 2022-006 Contact Person Responsible for Corrective Action: Casey Brewster Contact Phone Number: 812-752-8935 Views of Responsible Official: We concur with the finding. INDIANA STATE BOARD OF ACCOUNTS 67 Description of Corrective Action Plan: Additional training related to grant budgets enter...
FINDING 2022-006 Contact Person Responsible for Corrective Action: Casey Brewster Contact Phone Number: 812-752-8935 Views of Responsible Official: We concur with the finding. INDIANA STATE BOARD OF ACCOUNTS 67 Description of Corrective Action Plan: Additional training related to grant budgets entered into and monitored within the financial software will occur, as will the new practice of having the program directors initiating monthly reimbursement requests informed by the accurate reports from the software (ledger), with documented review by the Treasurer or CFO. Additional training over the reporting requirements is taking place with the Treasurer, CFO and Directors overseeing federal funds provide accurate reporting. Anticipated Completion Date: June 2023
View Audit 90090
Finding 84346 (2022-003)
Significant Deficiency 2022
United Way of Greater Toledo
OH
Allowable Costs / Cost Principles Internal Control / Segregation of Duties Subrecipient Monitoring
2022-003 - Written Policies Required by the Uniform Grant Guidance Auditor Description of Condition and Effect. Although the Organization has processes in place to cover these areas, there are no formal written policies for payments and allowability of costs charged to ...
2022-003 - Written Policies Required by the Uniform Grant Guidance Auditor Description of Condition and Effect. Although the Organization has processes in place to cover these areas, there are no formal written policies for payments and allowability of costs charged to federal programs. As a result of this condition, the Organization did not fully comply with the Uniform Grant Guidance applicable to its federal programs. Auditor Recommendation. Formal written policies should be prepared to comply with the Uniform Guidance. Corrective Action. Management concurs with the finding. The Organization will prepare formal written policies to fully comply with the Uniform Grant Guidance applicable to its federal programs. Responsible Person. Matt Morris, Chief Finance & Operations Officer Anticipated Completion Date: June 30, 2023
View Audit 90377
Finding 84292 (2022-011)
Material Weakness 2022
Scott County School District 2
IN
Subrecipient Monitoring Cash Management Allowable Costs / Cost Principles § 200.207 § 200.208 § 200.302 § 200.303 § 200.305
FINDING 2022-011 Contact Person Responsible for Corrective Action: Casey Brewster Contact Phone Number: 812-752-8935 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Additional training related to grant budgets entered into and monitored within the fi...
FINDING 2022-011 Contact Person Responsible for Corrective Action: Casey Brewster Contact Phone Number: 812-752-8935 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Additional training related to grant budgets entered into and monitored within the financial software will occur, as will the new practice of having the program directors initiating monthly reimbursement requests informed by the accurate reports from the software (ledger), with documented review by the Treasurer or CFO. Additional training over the reporting requirements is taking place with the Treasurer, CFO and Directors overseeing federal funds provide accurate reporting. Anticipated Completion Date: June 2023
View Audit 90090
Finding 84269 (2022-001)
Significant Deficiency 2022
Trinity Christian College
IL
Cash Management § 200.305
Findings Required to Be Reported by the Uniform Guidance Department of Education Finding: 2022-001 CFDA #: 84.425 E & F Recommendation: We recommend the College adopt the reimbursement method of cash management for all federal funding. Explanation of disagreement with audit finding: There is no disa...
Findings Required to Be Reported by the Uniform Guidance Department of Education Finding: 2022-001 CFDA #: 84.425 E & F Recommendation: We recommend the College adopt the reimbursement method of cash management for all federal funding. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Corrective Action Planned: Subsequent to June 30, 2022, we have disbursed all of the remaining Student Aid Portion and there are no remaining Higher Education Emergency Relief Funds subject to cash management compliance. The College already operates under the reimbursement method for all other federal funds. Name of Contact Responsible for Corrective Action: Mike Trochuck, Vice President for Finance, 708-239-4836. Anticipated Completion Date: Completed as of November 29, 2022.
View Audit 88494
Finding 79243 (2022-004)
Material Weakness 2022
Brevard Homeless Coalition
FL
Cash Management Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303
MW 2022-004 Review of Reimbursement Requests and Expenses Recommendation: Review of reimbursement requests and monthly expense submissions should be documented and ensure the completeness and accuracy of the submission. Review of individual payroll and non-payroll expense allowability should be d...
MW 2022-004 Review of Reimbursement Requests and Expenses Recommendation: Review of reimbursement requests and monthly expense submissions should be documented and ensure the completeness and accuracy of the submission. Review of individual payroll and non-payroll expense allowability should be documented. Management Response: Since the prior audit, we implemented several changes which affect the repeated findings. We have already implemented the recommended process for the review of reimbursement requests and monthly expense submissions. These are documented to ensure the completeness and accuracy of the submission. We also implemented the documentation of the review of individual payroll and non-payroll expense allowability. The fiscal year 20-21 audit report was issued on June 30, 2022. The change in the fiscal year resulted in a 12-hour turnaround making it difficult to clear the findings and implement the recommended changes from last year's audit. RESPONSIBLE PARTY - AMBER CARROLL
View Audit 73864
Finding 79234 (2022-005)
Material Weakness 2022
Randall Consolidated School Jt #1
WI
Subrecipient Monitoring Cash Management School Nutrition Programs
Finding #2022-005 ? Child Nutrition Cluster ? Unclaimed Meals (#10.553 and #10.555) Federal Grantor ? U.S. Department of Agriculture Pass-through Award Numbers ? 2022-304627-DPI-SB-546 and 2022-3046247-DPI-NSL-547 Pass-through Entity ? Wisconsin Department of Public Instruction Condition: Food servi...
Finding #2022-005 ? Child Nutrition Cluster ? Unclaimed Meals (#10.553 and #10.555) Federal Grantor ? U.S. Department of Agriculture Pass-through Award Numbers ? 2022-304627-DPI-SB-546 and 2022-3046247-DPI-NSL-547 Pass-through Entity ? Wisconsin Department of Public Instruction Condition: Food service claims were not prepared by the District within the 60-day window for November 2021 breakfast meals and December 2021 lunch meals served. The auditor brought to the District?s attention during August 2022 fieldwork. Based on meals served, the November 2021 breakfast claim was calculated to be for $9,665 and the December 2021 lunch claim was calculated as $23,751. Effect: District did not receive reimbursement for meals served during November 2021 for breakfast meals served and December 2021 lunch meals served. Cause: The District did not have proper procedures in place for submitting monthly claims. The District began contracting with a Food Service Management Company starting in 2021-2022. Criteria: Monthly breakfast and lunch reimbursement claims should be made within the 60-day time frame. Procedures should be in place to ensure accurate claims are made timely. Recommendation: Policies and procedures should be implemented to ensure meals are claimed in compliance with federal requirements and within the 60-day time frame. Response: On January 30, 2023, the District requested a one-time waiver requests with DPI to claim the meals that were previously missed. The November 2021 breakfast claim was for $9,665 and the December 2021 lunch claim was for $23,751. DPI approved payment on the one-time exceptions in February 2023 and payments were made to the District in March 2023. The District will establish policies and procedures to ensure meals are claimed in a timely manner and in compliance with requirements. Contact Person: Robert Antholine, Phone number: 262-537-2211, Email: rantholine@randall.k12.wi.us Anticipated Completion: June 30, 2023
View Audit 72651
Finding 71639 (2022-002)
Significant Deficiency 2022
Markesan District Schools
WI
Questioned Costs Procurement, Suspension & Debarment Cash Management
Condition: There were three Education Stabilization Fund construction projects performed by a contractor. Grant expenditures for the projects totaled $770,436. (ESSER II - $401,545 and ESSER III $368,891). There was not a prevailing wage clause in the contracts and certified payrolls were not receiv...
Condition: There were three Education Stabilization Fund construction projects performed by a contractor. Grant expenditures for the projects totaled $770,436. (ESSER II - $401,545 and ESSER III $368,891). There was not a prevailing wage clause in the contracts and certified payrolls were not received. Questioned Costs: $770,436. Criteria: Wage rate requirements apply to the Education Stabilization Fund when laborers and mechanics employed by contractors or subcontractors work on construction contracts more than $2,000. Laborers must be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor (DOL). Nonfederal entities shall include in their contracts subject to wage rate requirements a provision that the contractor or subcontractor comply with those requirements and the DOL regulations. This includes a requirement of the contractor or subcontractor to submit to the District weekly payrolls and a statement of compliance (certified payrolls). Cause: The District was not aware that the wage requirement applied to these construction projects. Effect: Potential reimbursement for costs that did not follow the wage rate requirements. Context: The PA, HVAC, and water heater construction projects began in May, June, and September 2021, respectively, before the District was aware of wage rate requirements. After becoming aware of the requirement, there were no further construction projects. Recommendation: Establish controls to comply with wage rate requirements related to the Education Stabilization Fund. Response: The District became aware of wage rate requirements after finishing the project. Before bidding any future construction projects more than $2,000, the request for bid and contract will include a prevailing wage rate clause. Certified payrolls will be received for any such contracts. Contact Person: Tim Zacharias Anticipated Completion: June 30, 2023
View Audit 63134 Questioned Costs: $1
Finding 63282 (2022-003)
Significant Deficiency 2022
City of Gardena
CA
Cash Management
2022-003 Cash Management ? Internal Control and Compliance over Reimbursement Requests and Close Outs City?s Corrective Action Plan: City will follow its grant management policies to ensure close outs are submitted and prepared in a timely manner and monitor all grant agreements to ensure the grant ...
2022-003 Cash Management ? Internal Control and Compliance over Reimbursement Requests and Close Outs City?s Corrective Action Plan: City will follow its grant management policies to ensure close outs are submitted and prepared in a timely manner and monitor all grant agreements to ensure the grant is received or performance requirement is met. Responsible Person: Ray Beeman, Director of Administrative Services Expected Implementation Date: July 1, 2023
View Audit 69837
Finding 63276 (2022-002)
Significant Deficiency 2022
City of Gardena
CA
Cash Management
2022-002 Cash Management ? Internal Control and Compliance over Drawdown Requests City?s Corrective Action Plan: City will follow its grant management policies and procedures to ensure drawdown requests are submitted and prepared in a timely manner. Responsible Person: Ray Beeman, Director of Admini...
2022-002 Cash Management ? Internal Control and Compliance over Drawdown Requests City?s Corrective Action Plan: City will follow its grant management policies and procedures to ensure drawdown requests are submitted and prepared in a timely manner. Responsible Person: Ray Beeman, Director of Administrative Services Expected Implementation Date: July 1, 2023
View Audit 69837
Finding 62569 (2022-003)
Material Weakness 2022
Brookshire Municipal Water District
TX
Cash Management Reporting Internal Control / Segregation of Duties
Finding 2022-003: Cash Management Contact Information of Responsible Party: Tonya Pierre, General Manager Corrective Action Plans: The District will review and monitor debt compliance requirements throughout the year to ensure that timely decisions can be made to ensure compliance. the District will...
Finding 2022-003: Cash Management Contact Information of Responsible Party: Tonya Pierre, General Manager Corrective Action Plans: The District will review and monitor debt compliance requirements throughout the year to ensure that timely decisions can be made to ensure compliance. the District will discuss increase the water and wastewater rates again to insure they are producing sufficient revenue to pay the district expenses. Start Date: April 2023 Target End Date: July 2024 Status: 50% Completed
View Audit 54120
Finding 62158 (2022-003)
Material Weakness 2022
Union School Corporation
IN
Cash Management Subrecipient Monitoring § 200.303 § 200.305
Finding 2022-003 ? Special Education Cluster ? Cash Management Contact Person Responsible for Corrective Action: Abigail Lindsey Contact Phone Number: 765-853-5464 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Upon receiving invoices from K...
Finding 2022-003 ? Special Education Cluster ? Cash Management Contact Person Responsible for Corrective Action: Abigail Lindsey Contact Phone Number: 765-853-5464 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Upon receiving invoices from K12 for programs funded through reimbursement grants, Union will issue payment immediately upon receiving reimbursement. Anticipated Completion Date: 06/30/2023
View Audit 58369
Finding 62118 (2022-001)
Significant Deficiency 2022
The Boys & Girls Clubs of Boston, Inc.
MA
Questioned Costs School Nutrition Programs Cash Management
Finding: During a review by the external auditors of the tally sheets utilized by the clubs for meals served and submitted to the finance department for input into the billing system used by the Department of Education (DOE) for reimbursement, it was discovered that an incorrect number of meals was ...
Finding: During a review by the external auditors of the tally sheets utilized by the clubs for meals served and submitted to the finance department for input into the billing system used by the Department of Education (DOE) for reimbursement, it was discovered that an incorrect number of meals was keyed into the system for one club. The number of meals submitted was higher than what the club had originally reported and resulted in an overpayment received from DOE. Corrective Actions Taken or Planned: The organization, with oversight from Kay Ridgard, Controller, immediately contacted DOE and let them know of the error. DOE made the corrective adjustment in their system and recovered the overpayment by reducing the upcoming September 2022 payment due to the organization by the amount of the overpayment received. There was a complete review of the internal process used in the billing of DOE for meals for each location. The process for submission for reimbursement is outlined below with changes highlighted: 1. Tally sheets sent from the clubs are reviewed by the Accounts Payable Associate (Procurement Coordinator when hired) to ensure that there are no addition errors. 2. Numbers from the tally sheets are entered into an Excel file to give summary totals for the organization and this is used by the Accounts Payable Associate to input data into the DOE system. 3. The Controller (or Manager) reviews the excel file before the data is input into the DOE system to ensure it accurately reflects the tally sheets. 4. Data is input in the DOE system and reports are generated showing the accepted submission that will be reimbursed. 5. The Controller (or Manager) performs a second review to ensure the submitted data match the previously reviewed Excel file.
View Audit 50517 Questioned Costs: $1
Finding 62117 (2022-002)
Significant Deficiency 2022
Waupun Area School District
WI
Cash Management Reporting School Nutrition Programs
Finding 2022-002 ? Federal and State Findings and Questioned Costs Corrective Action Plan: Edit check reports from the district?s student information syste, Infinite Campus, will be provided on a monthly basis, no later than the 5th of the month for the preceding month. Any errors listed on the repo...
Finding 2022-002 ? Federal and State Findings and Questioned Costs Corrective Action Plan: Edit check reports from the district?s student information syste, Infinite Campus, will be provided on a monthly basis, no later than the 5th of the month for the preceding month. Any errors listed on the reports will be researched and corrected by the Food Service Director or Assisitant Food Service Director. After all meal sales errors are corrected the final reports will be provided to the Director of Business Services no later than the 10th of the month. These reports will be used to make the monthly federal (USDA) food service claims and retained as documentation for the claims. Person(s) Responsible: Director of Business Services and Food Service Director. Timing for Implementation: August 2022.
View Audit 50512
Johannesburg-Lewiston Area Schools
MI
School Nutrition Programs Cash Management Equipment & Real Property Management
CORRECTIVE ACTION PLAN - JUNE 30, 2022 Finding 2022-002: Immaterial Compliance Federal Award Finding This finding is caused by the District?s Food Service Fund?s fund balance being over the USDA?s threshold of 3 months average expenditures. The District is fully aware of this situation and has a sp...
CORRECTIVE ACTION PLAN - JUNE 30, 2022 Finding 2022-002: Immaterial Compliance Federal Award Finding This finding is caused by the District?s Food Service Fund?s fund balance being over the USDA?s threshold of 3 months average expenditures. The District is fully aware of this situation and has a spend down plan in place to help alleviate the excess fund balance down to a reasonable level and anticipates the completion date for the corrective action plan be before the end of the 2022-23 fiscal year. The persons responsible for the corrective action are Cathy Kierczynski, the food service director and Katy Xenakis-Makowski, Superintendent. The plan for monitoring adherence is the food service director and business manager will work together to assess where the fund balance is after all of the projects from the spend down plan are completed. Condition: This finding is caused by the District?s Food Service Fund?s fund balance being over the USDA?s threshold of 3 months average expenditures. The USDA requires that the ending balance of the non-profit school food service fund does not exceed three months? average of operating expenses [7 CFR Part 210.14(b)]. Corrective Steps Taken: At this time, the District has a spend down plan in place with the State of Michigan to help alleviate the excess fund balance down to a reasonable level. Anticipated Completion Date: At the end of the 2022-23 Fiscal Year. Monitoring: The plan for monitoring adherence is the food service director and superintendent will work together to assess where the fund balance is after all of the projects from the spend down plan are completed. Name of Responsible Person for Further Information: Cathy Kierczynski, Food Service Director and Katy Xenakis-Makowski, Superintendent. Questioned Costs Related to this Finding: None.
View Audit 49986
Finding 61880 (2022-001)
Significant Deficiency 2022
Lakewood Public Schools
MI
Cash Management School Nutrition Programs Subrecipient Monitoring
Lakewood Public Schools respectfully submits the following corrective action plan for the year ended June 30, 2022. Auditor: Maner Costerisan 2425 E. Grand River Avenue, Suite 1 Lansing, MI 48912 Audit Period: Year ended June 30, 2022 District Contact Person: Pam Behling, Director of Finance The fin...
Lakewood Public Schools respectfully submits the following corrective action plan for the year ended June 30, 2022. Auditor: Maner Costerisan 2425 E. Grand River Avenue, Suite 1 Lansing, MI 48912 Audit Period: Year ended June 30, 2022 District Contact Person: Pam Behling, Director of Finance The finding 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 Question Costs Finding 2022-001 Considered a significant deficiency Recommendation: 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 agrees with the finding and we are in the process of developing a plan to spend down the food service fund balance. Items being considered is improving outdated equipment and enhancing/expanding health food options. Date of Completion: The District?s spend down plan is anticipated to be completed by June 30, 2024. Kitchen equipment availability is severely limited due to national supply chain delays. The installation of this equipment is also limited based on times when school is not in session. These are the two primary factors why the District anticipates it will take multiple years in-order to complete its spend down plan.
View Audit 59421
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