Corrective Action Plans

Finding 22162 (2022-001)

None 2022

FL

Cash Management HUD Housing Programs Reporting

Oversight Agency for Audit, Palermo Lakes, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067 Audit per...

Oversight Agency for Audit, Palermo Lakes, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067 Audit period: January 1, 2022 through December 31, 2022 The findings from the December 31, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. SECTION III - FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2022-001: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should return the excess withdrawal to the replacement reserve account. Action Taken: Management has implemented a 3-step review process for all 9250?s prior to submitting them to HUD. In addition, the duplicated funds have been returned to the replacement reserve account.

View Audit 23412

Finding 22161 (2022-004)

None 2022

Wood River Rural Schools

NE

Questioned Costs Cash Management

Views of Responsible Officials and Planned Corrective Actions: Claims will be reviewed for accuracy by a second individual before they are submitted in the future. Also, the District reimbursed $71,208 to NDE on August 8, 2022.

View Audit 22677 Questioned Costs: $1

Finding 22114 (2022-004)

None 2022

Village of Honor

MI

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

Finding: 2022-004 ? Immaterial Noncompliance ? Written Policies Required by the Uniform Grant Guidance Auditor Description of Condition and Effect: The Uniform Guidance requires a non-federal entity that has expended federal awards for a grant awarded on or after December 26, 2014, to have written ...

Finding: 2022-004 ? Immaterial Noncompliance ? Written Policies Required by the Uniform Grant Guidance Auditor Description of Condition and Effect: The Uniform Guidance requires a non-federal entity that has expended federal awards for a grant awarded on or after December 26, 2014, to have written policies pertaining to allowability of costs charged to federal programs, controlled activities over allowable costs and allowable activities, cash management, financial management, procurement, compensation/payroll, travel costs, and relocation cost of employees (?200.300 - 328)). This condition appears to be the result of a time lag in identifying the requirement and developing a plan for compliance. Auditor Recommendation: We recommend that the Village ensures these policies are updated to conform with the Uniform Guidance as soon as practical, but no later than the end of fiscal year 2023. Corrective Action: The Village agrees to the condition/finding of written policies required by the Uniform Grant Guidance. Management and Village agrees Responsible Person: Anticipated Completion Date: December 31, 2023

View Audit 26278

Finding 22108 (2022-005)

Significant Deficiency 2022

Theatre for Children, Inc.

CA

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

Finding 2022-005: Written Policies and Procedures Organization?s Response: We concur Views of Responsible Officials and Corrective Action: This was our first year of a Single Audit. We will develop the applicable written policies before undergoing any future Single Audits. Name of Responsible Offici...

Finding 2022-005: Written Policies and Procedures Organization?s Response: We concur Views of Responsible Officials and Corrective Action: This was our first year of a Single Audit. We will develop the applicable written policies before undergoing any future Single Audits. Name of Responsible Official: Lyndsay Burch Projected Implementation Date: August 2023

View Audit 23437

Finding 22095 (2022-001)

Significant Deficiency 2022

School of Urban Missions Dba Sum Bible College and Theological Seminar

CA

Cash Management Matching / Level of Effort / Earmarking

1)A software update modification was required for the FA processor to post entries correctly to our Student Information System (SIS). Planned Completion Date: Completed 2)Financial Aid Office is reviewing all student accounts to ensure qualifying disbursements are posted when each draw down occurs. ...

1)A software update modification was required for the FA processor to post entries correctly to our Student Information System (SIS). Planned Completion Date: Completed 2)Financial Aid Office is reviewing all student accounts to ensure qualifying disbursements are posted when each draw down occurs. The Accounting team is doing monthly three-way reconciliations between the bank account, SIS, and reports from the financial aid processor to ensure all systems reflect the same amounts for draw downs. Financial Management will review and sign off on the monthly reconciliations. Planned Completion Date: On-going. 3)The School will repay the overdrawn loans to the USDE. Planned Completion Date: In process.

View Audit 22405

Finding 22030 (2022-003)

Significant Deficiency 2022

Abbotsford School District

WI

Questioned Costs Cash Management Matching / Level of Effort / Earmarking

2022-003- Education Stabilization Fund - Prevailing wage rate requirements 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 ...

2022-003- Education Stabilization Fund - Prevailing wage rate requirements 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 prov1s1on that the contractor or subcontractor comply with those requirements and the DOL regulations. This includes a requirement for the contractor or subcontractor to submit to the District weekly payrolls and a statement of compliance ( certified payrolls). Condition: There was one Education Stabilization Fund construction project performed by a subcontractor. Grant expenditures for the project paid by the Education Stabilization Fund totaled $212,979. There was not a prevailing wage clause in the contract and certified payrolls were not received. Cause: The District was not aware that wage rate requirements applied to the construction project until after it was completed. The District did verify that prevailing wage rates were paid by the contractor during the project; however, they did not obtain certified payrolls. Effect: A reimbursement request was made for expenditures that did not comply with wage rate requirements. Questioned Costs: $212,979 Auditor's Recommendation: Establish controls to comply with wage rate requirements related to the Education Stabilization Fund. Grantee Response: The District will comply with the wage rate requirements for the Education Stabilization Fund going forward. Contact Person: Ashley Dake Anticipated Completion: June 30, 2023

View Audit 26700 Questioned Costs: $1

Finding 22001 (2022-005)

Significant Deficiency 2022

Beltrami County

MN

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

RANDOM MOMENT STUDY (RMS) EMPLOYEE LISTING Federal Agency: U.S. Department of Health and Human Services and U.S. Department of Agriculture Federal Program Title: Medical Assistance Program (Medicaid Cluster), Temporary Assistance for Needy Families (TANF) and State Administrative Matching Grants for...

RANDOM MOMENT STUDY (RMS) EMPLOYEE LISTING Federal Agency: U.S. Department of Health and Human Services and U.S. Department of Agriculture Federal Program Title: Medical Assistance Program (Medicaid Cluster), Temporary Assistance for Needy Families (TANF) and State Administrative Matching Grants for Supplemental Nutrition Assistance Program (SNAP Cluster) Assistance Listing Number: 93.778, 93.558, and 10.561 Pass-Through Agency: Minnesota Department of Human Services and Minnesota Department of Agriculture Pass-Through Numbers: 2205MN5ADM, 2201MNTANF, and 222MN101S2520 Award Period: Year-Ended December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matter Recommendation: It is recommended the County review the RMS listings and employees within the department and account codes to ensure the proper employees are included on the listing and general ledger accounts. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will conduct a training session for applicable health and human services staff regarding accurate reporting of the random moment studies. Name of the contact person responsible for corrective action plan: Anne Lindseth, Health and Human Services Director Planned completion date for corrective action plan: December 31, 2023

View Audit 18549

Finding 21952 (2022-030)

Significant Deficiency 2022

State of Mississippi

MS

Internal Control / Segregation of Duties Special Tests & Provisions Subrecipient Monitoring

84.425 Education Stabilization Fund (ESSER) Special Test & Provisions - Participation of Private School Children 2022-030 Strengthen Controls to Ensure Compliance with Equitable Participation of Private School Children Requirements Response The MDE does not see the finding as a systemic problem wi...

84.425 Education Stabilization Fund (ESSER) Special Test & Provisions - Participation of Private School Children 2022-030 Strengthen Controls to Ensure Compliance with Equitable Participation of Private School Children Requirements Response The MDE does not see the finding as a systemic problem with the program. The two non-public schools initially participated in the ESSER I Equitable Services, and the LEA provided services. However, when USDE revoked the Interim Final Rule, the two non-public schools decided to no longer participate. Services were offered before the non-public school's decision not to participate. Corrective Action Plan A. The MDE will continue to work with and provide trainings to subrecipients to follow the established procedures and update monitoring procedures, as necessary, to ensure efficiency and effectiveness.

View Audit 18740

Finding 21929 (2022-027)

Significant Deficiency 2022

State of Mississippi

MS

Questioned Costs Allowable Costs / Cost Principles School Nutrition Programs

10.558 Child and Adult Care Food Program Allowable Cost 2022-027 Strengthen Controls to Ensure Compliance with Allowable Costs Requirements of the Child and Adult Care Food Program (CACFP). Response: The MDE does not concur with this finding. The OSA did not identify weaknesses in the MDE subrec...

10.558 Child and Adult Care Food Program Allowable Cost 2022-027 Strengthen Controls to Ensure Compliance with Allowable Costs Requirements of the Child and Adult Care Food Program (CACFP). Response: The MDE does not concur with this finding. The OSA did not identify weaknesses in the MDE subrecipient monitoring process, such as in the selection of organizations, the monitoring cycle, or monitoring procedures. Instead, OSA identified potential errors made by individual participating organizations. The MDE has a robust system of internal controls and subrecipient monitoring system for the CACFP. In addition to meeting USDA requirements for monitoring, the MDE Office of Child Nutrition (OCN) also employs a risk -based process to select CACFP subrecipients for review and to determine the scope of monitoring. The MDE routinely exceeds the USDA requirement to monitor 33.3% of participating organizations annually. For Program Year (PY) 2021-2022, 60.3% of participating organizations were reviewed to provide additional oversight of subrecipients. When the MDE identifies instances of noncompliance, it requires participating organizations to take appropriate corrective action. For organizations that are very high-risk, the MDE employs the USDA Serious Deficiency process in accordance with 7 C.F.R. 226.6. The MDE already has a process to recover funds from an organization if an error is discovered during subrecipient monitoring. In PY 2022, the MDE assessed $132,207 in repayments of USDA funds and required an additional $40,577 in unallowable costs to be returned to local CACFP accounts. Finally, MDE staff was not included in the reviews of subrecipients by OSA, so the MDE was unable to verify the accuracy of the proposed unallowable costs before publication of the report from OSA. MDE staff will need to review documentation from OSA, and source documentation retained at CACFP sites before it can make a final determination regarding the potential unallowable cost determinations against sponsors. Corrective Action Plan: A. The MDE will review documentation provided by OSA of potential questioned costs and review source documentation held by the subrecipients to determine the amount of unallowable costs. If confirmed, the MDE will recover any unallowable costs in accordance with USDA policies. This review will be completed by January 22, 2024. Susie Evans, CACFP Director for the MDE OCN, will oversee the review. B. The MDE will continue to assess its CACFP monitoring and continue to strengthen the process while remaining in compliance with USDA regulations.

View Audit 18740 Questioned Costs: $1

Finding 21903 (2022-002)

None 2022

Spruce Landing Housing Corporation

MO

HUD Housing Programs Cash Management

Finding No 2022-002 Name of Responsible Party Fred Gibbs FKGibbs Company, LLC PO Box 410312 Kansas City, MO 64141 Fred@fkgibbs.com M: 913.709.1811 Views of Responsible Official and Corrective Action Agrees with the recommendation Expected Date of Completion As soon as funds are...

Finding No 2022-002 Name of Responsible Party Fred Gibbs FKGibbs Company, LLC PO Box 410312 Kansas City, MO 64141 Fred@fkgibbs.com M: 913.709.1811 Views of Responsible Official and Corrective Action Agrees with the recommendation Expected Date of Completion As soon as funds are available

View Audit 26915

Finding 21838 (2022-003)

Significant Deficiency 2022

Park Board of Trustees of the City of Galveston

TX

Cash Management Reporting Matching / Level of Effort / Earmarking § 200.303

The procedure of maintaining appropriate evidence of approval prior to submitting quarterly reports and requests for reimbursement to the grantor will be implemented in fiscal year 2023.

View Audit 23063

Finding 21824 (2022-008)

Material Weakness 2022

Pittsburgh Institute of Mortuary Science, Inc.

PA

Questioned Costs Cash Management Reporting

Finding 2022-008 ? Cash Management ? Untimely Disbursements During the audit, it was noted that Student Aid Portion grant funds were not disbursed within 15 calendar days of the drawdown from G5. The Institution agrees with the finding. The Institute agrees with this finding, the funds were disburse...

Finding 2022-008 ? Cash Management ? Untimely Disbursements During the audit, it was noted that Student Aid Portion grant funds were not disbursed within 15 calendar days of the drawdown from G5. The Institution agrees with the finding. The Institute agrees with this finding, the funds were disbursed later than 15 days after drawdown of the funds. The school was aware that the funds were not disbursed in a timely manner due to timing issues within the department that was responsible to release the funds. In the future, the school will better prepare the checks and letters, so that the drawdown will be completed once the school is ready to release the funds.

View Audit 19109 Questioned Costs: $1

Finding 21786 (2022-001)

Material Weakness 2022

Meridian Public Schools

MI

Cash Management School Nutrition Programs Material Weakness

October 29, 2022 Schedule of Findings and Questioned Costs Corrective Action Plan For: 2022-001 ? Excess Fund Balance in Food Service 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 $213,867....

October 29, 2022 Schedule of Findings and Questioned Costs Corrective Action Plan For: 2022-001 ? Excess Fund Balance in Food Service 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 $213,867.22. Corrective Action to Be Taken: The District is updating their Spenddown Plan for the excess fund balance. The Food Service Director and the Assistant Superintendent have already identified areas where there are needs for upgrades or enhancements needed. Over the next few months the Excess Fund Balance will get used to improve the Food Service Program. Responsible Parties for Implementation of Corrective Action: Food Service Director with follow up by the Assistant Superintendent. Date of Anticipated Completion of Corrective Action: The corrective action plan was immediately implemented during the fall of 2022. Sarah M. Glann Assistant Superintendent

View Audit 19639

Finding 21783 (2022-001)

Significant Deficiency 2022

Northwestern Memorial Healthcare

IL

Cash Management Eligibility Period of Performance

Finding 2022-001 ? Activities Allowed or Unallowed and Eligibility Information of the federal program: Federal Grantor: United States Department of Health and ...

Finding 2022-001 ? Activities Allowed or Unallowed and Eligibility Information of the federal program: Federal Grantor: United States Department of Health and Human Services, Health Resources and Services Administration (HRSA) Assistance Listing No.: 93.461, COVID-19 HRSA COVID-19 Claims Reimbursement for the Uninsured and the COVID-19 Coverage Assistance Fund Federal Award Numbers: Various Federal Award Period of Performance: 09/01/2021?04/05/2022 Views of responsible officials and planned corrective actions: Management made the adjustments to the report script to ensure all uninsured COVID-19 patient accounts eligible for reimbursement by HRSA are captured for management review and includes accounts with a zero balance and/or have a closed status. The corrective action plan was implemented and in place by December 31, 2021 shortly after the 8/31/2020 Uniform Guidance audit was completed on November 29, 2021. The adjustments will ensure that claims completed after December 31, 2021 are captured. Responsible Official: Michael Mullen, Vice President Revenue Cycle Completion date: December 31, 2021.

View Audit 19457

Finding 21639 (2022-000)

Significant Deficiency 2022

Peoples Advantage Federal Credit Union

VA

Procurement, Suspension & Debarment Cash Management Reporting

1. Recommendation: We recommend that deferred costs related to the origination of loans be classified as a component of loans to members and that the related amortization be reported as a reduction of interest income on loans for financial reporting purposes. 2. Recommendation: We recommend that ...

1. Recommendation: We recommend that deferred costs related to the origination of loans be classified as a component of loans to members and that the related amortization be reported as a reduction of interest income on loans for financial reporting purposes. 2. Recommendation: We recommend that the accrued liability for accrued bonus expense be adjusted based on bonus projections to ensure compensation expense is recorded in the appropriate accounting period. 3.Recommendation: We recommend that the Credit Union record the appropriate adjustments to the fixed asset cost and accumulated depreciations accounts to accurately report the account balances in the accounting records. 4. Recommendation: We recommend that the Credit Union record the appropriate adjustments to the fixed asset cost account to accurately report the account balance in the accounting records. 5. Recommendation: We recommend that the Credit Union record interest expense on the ECIP debt for the initial interest period as required by GAAP. After this initial period, interest expense would then revert to interest rate as stated in the ECIP agreement. 6. Recommendation: The lack of formal account reconciliations represents a vulnerability in the Credit Union?s internal controls, as errors or unauthorized transactions may occur and not be detected or adjusted in a timely manner. We recommend that management ensure that account reconciliations are prepared timely for all balance sheet accounts at the end of each financial reporting period. Account reconciliations should be reviewed timely, and the review should be documented. 7. Recommendation: All unresolved/uncleared reconciling items appearing on general ledger account reconciliations should be addressed in a timely manner or approved for write-off or adjustment by management. We recommend the Credit Union develop a policy or procedure to establish a threshold for the timely write-off or adjustment of stale dated reconciling items. (No adjustments were recorded to the audited financial statements for these issue as, in the aggregate, they were not deemed material to the Credit Union?s financial statements taken as a whole.) Summary: We recommend that management ensure that account reconciliations are prepared timely for all balance sheet accounts at the end of each financial reporting period. Account reconciliations should be reviewed timely, and the review should be documented. Action Taken: Management agrees with the finding and will ensure that account balances are reconciled timely and accurately going forward.

View Audit 27146

Finding 21630 (2022-001)

None 2022

Link Community Charter School

NJ

Cash Management Reporting Matching / Level of Effort / Earmarking § 200.302 § 200.328 § 200.329

Corrective Action Purchased orders will be prepared with the correct accounting code to reflect expenditures in the right budget line items. Person(s) Responsible Shontell McQueen, Finance Coordinator; Leslie Baynes,Chief Finance Office; Bima Baje, School Business Administrator Planned Completion Da...

Corrective Action Purchased orders will be prepared with the correct accounting code to reflect expenditures in the right budget line items. Person(s) Responsible Shontell McQueen, Finance Coordinator; Leslie Baynes,Chief Finance Office; Bima Baje, School Business Administrator Planned Completion Date As of July 2022, corrective action has been implemented.

View Audit 19063

Finding 21627 (2022-001)

Material Weakness 2022

Cambridge Manor Tenant Council

IL

Questioned Costs HUD Housing Programs Cash Management

CORRECTIVE ACTION PLAN Finding No. 2022-01: Surplus Cash existing at December 31, 2021 was not deposited into a separate residual receipts account. Recommendation: Management should deposit the amount or request HUD's approval for a waiver. Action Taken or Planned: Due to pending cash requirements, ...

CORRECTIVE ACTION PLAN Finding No. 2022-01: Surplus Cash existing at December 31, 2021 was not deposited into a separate residual receipts account. Recommendation: Management should deposit the amount or request HUD's approval for a waiver. Action Taken or Planned: Due to pending cash requirements, we requested HUD's approval to waive the deposit requirement, however an answer was not obtained. We will again seek w waiver for the current year and, if not approved, we will follow the HUD Account Executive?s instructions on how to resolve the matter. Responsible Person: James Watt, Senior Vice President, Management Company Completion Date: July 31, 2023

View Audit 18784 Questioned Costs: $1

Finding 21591 (2022-002)

None 2022

Torrington Voa Elderly Housing, INC (bell Park Tower)

VA

Cash Management HUD Housing Programs Reporting

Finding Reference Number: 2022-002 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 will be funded in the amount of $25,122. Management will e...

Finding Reference Number: 2022-002 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 will be funded in the amount of $25,122. Management will ensure that the residual receipts account is properly funded in the future. Completion Date: August 31, 2022

View Audit 26328

Finding 21589 (2022-002)

Significant Deficiency 2022

Flushing Hospital Medical Center

NY

Questioned Costs Cash Management Significant Deficiency

2022-02: Significant Deficiency ? Program income compliance and controls Federal Agency: Department of Health and Human Services Program: Certified Community Behavioral Health Clinic Demonstration Grant Assistance Listing Number: 93.829 Management agrees that during the year ended December 31, 20...

2022-02: Significant Deficiency ? Program income compliance and controls Federal Agency: Department of Health and Human Services Program: Certified Community Behavioral Health Clinic Demonstration Grant Assistance Listing Number: 93.829 Management agrees that during the year ended December 31, 2022, Flushing did not have a formal control in place to identify, monitor and report program income collected from providing mental health counseling services to patients under the grant. Management has contacted The Department of Health and Human Services to inform them of this finding. Medisys Health Network, which includes Jamaica Hospital and Flushing, is the recipient of various federal grants, including another grant with program income requirements which was identified as a result of management?s review of the awards and for which controls have been designed and implemented to ensure compliance with the requirement. We believe our oversight of this compliance requirement was an isolated situation because the NoA only included one brief sentence regarding program income. Flushing will implement the following process to formalize controls related to the program income compliance requirement for the grant. 1) Management will review monthly charge/income reports for each clinician hired under the grant to keep track of the program income related to the grant. Management has started reviewing the program revenue and will set up quarterly reviews with the program director. 2) Management will keep track of all program income related to the grant and compare the income to the current expenses, and retain documentation supporting how the program income was used to further eligible project objectives prior to requesting reimbursement from the agency under the grant. 3) These controls and procedures will be implemented by the end of the 3rd quarter of 2023. Management responsible for corrective action plan: Gina Aharonoff, Program Director (gaharono@jhmc.org) Manzar Sassani, Vice President of Finance (msassani@jhmc.org)

View Audit 25996 Questioned Costs: $1

Finding 21514 (2022-004)

Significant Deficiency 2022

Halifax County, North Carolina

NC

Reporting Cash Management

Contact Person Responsible for the Corrective Action Plan: Mary W. Duncan, Finance Director Corrective Action Plan: We have discussed the finding and are currently implementing controls to ensure the timesheets are appropriately reviewed to match with daysheets. Anticipated Completion Date: June 30,...

Contact Person Responsible for the Corrective Action Plan: Mary W. Duncan, Finance Director Corrective Action Plan: We have discussed the finding and are currently implementing controls to ensure the timesheets are appropriately reviewed to match with daysheets. Anticipated Completion Date: June 30, 2023 179

View Audit 27223

Finding 21494 (2022-001)

Significant Deficiency 2022

17th Avenue Redi, A Nonprofit Corporation 101-11198

CO

Questioned Costs HUD Housing Programs Procurement, Suspension & Debarment

Statement of Condition 2022-001 (Assistance Listing No. 14.155): The Corporation did not make the required surplus cash deposit computed at March 31, 2021, in the amount of $12,264 within 90 days of fiscal year end. Recommendation: Management should implement a system to ensure the required deposi...

Statement of Condition 2022-001 (Assistance Listing No. 14.155): The Corporation did not make the required surplus cash deposit computed at March 31, 2021, in the amount of $12,264 within 90 days of fiscal year end. Recommendation: Management should implement a system to ensure the required deposit to the residual receipts is made within 90 days of fiscal year end. Action(s) taken or planned on the finding: Agreed. Management concurs with the finding and the auditor's recommendation. The Corporation made the required surplus cash deposit on August 3, 2022.

View Audit 20971 Questioned Costs: $1

Finding 21449 (2022-002)

Significant Deficiency 2022

Kewaunee County, Wisconsin

WI

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

Uniform Grant Guidance Implementation Kewaunee County agrees with the finding. An assessment of all grants, requirements, and related policy and procedures is in progress and will continue to: ? Evaluate existing policy and procedures for needed revisions ? Document revisions to policy and procedure...

Uniform Grant Guidance Implementation Kewaunee County agrees with the finding. An assessment of all grants, requirements, and related policy and procedures is in progress and will continue to: ? Evaluate existing policy and procedures for needed revisions ? Document revisions to policy and procedures as necessary ? Communicate any new policies to employees responsible for awards ? Identify awards covered by the Uniform Guidance ? Set and document a schedule for periodic review and revision Policy and procedures, as well as related documentation, are being revised as necessary to ensure compliance with the Uniform Guidance. Progress continues into 2021. The Finance Director will continue to coordinate and provide assistance and guidance to departments receiving grants subject to the Uniform Guidance.

View Audit 28673

Finding 21448 (2022-001)

Significant Deficiency 2022

Multicultural Learning Center

CA

School Nutrition Programs Internal Control / Segregation of Duties Cash Management § 200.514

Views of responsible officials and Corrective Action Plan: The School will implement an additional internal control to review the reimbursement meal claim to underlying support prior to submission, with evidence of review.

View Audit 26320

Finding 21414 (2022-005)

Significant Deficiency 2022

School District of the City of St. Louis

MO

Special Tests & Provisions Subrecipient Monitoring Cash Management

Finding 2022-005 Personnel Responsible For Corrective Action: Cheryl Vannoy, Deputy Superintendent, Accountability, Data & Technology Services Anticipated Completion Date: June 30, 2023 Corrective Action Plan: The Information Technology Department will schedule a call with the ECF consultant, the Fi...

Finding 2022-005 Personnel Responsible For Corrective Action: Cheryl Vannoy, Deputy Superintendent, Accountability, Data & Technology Services Anticipated Completion Date: June 30, 2023 Corrective Action Plan: The Information Technology Department will schedule a call with the ECF consultant, the Financial Management Office, and the Fiscal Control Office by July 15, 2023 to discuss all necessary paperwork that will be submitted to the Financial Management and Fiscal Control Offices 30 days prior to the final submission deadline to ensure that all payment requests can be submitted in the allotted time period, and give the Finance Offices understanding of what the reimbursement amount will be. The ECF consultant will copy the Chief Financial Officer, Finance Director, Grants Manager, and Fiscal Control Director on his/her submission.

View Audit 18333

Finding 21388 (2022-017)

None 2022

Lafayette Prish School Board

LA

Questioned Costs Cash Management Internal Control / Segregation of Duties

2022-017 Recommendation: The School Board requested grant reimbursement for amounts paid by the self-insurance fund to cover claims for COVID-19 hospitalizations. In accordance with grant guidelines, the funds may be used to implement public health protocols, such as COVID-19 testing and vaccinati...

2022-017 Recommendation: The School Board requested grant reimbursement for amounts paid by the self-insurance fund to cover claims for COVID-19 hospitalizations. In accordance with grant guidelines, the funds may be used to implement public health protocols, such as COVID-19 testing and vaccination, meant to decrease the spread of COVID-19. Payment for hospitalizations to treat infections does not appear to be allowable within the grant guidelines of implementing public health protocols. The School Board should implement policies and procedures to ensure that all expenditures under grant programs are allowable under grant guidelines. Corrective Action Plan: The Lafayette Parish School System (LPSS) Self-Funded Group Health Insurance fund paid $756,609 in hospitalization claims that were directly caused by Covid-19 according to the hospitals that provided hospitalization services to our employees. Had the Covid-19 pandemic not occurred, LPSS would not have experienced an increase in claim expenses that were directly caused by Covid-19 which is categorically tracked by hospitals. During the covid pandemic, LPSS had several conference calls with Louisiana Department of Education (LDOE) representatives concerning the allowability of Covid Testing, Vaccinations and Covid Hospitalizations. The objective was to remain compliant with all federal guidelines concerning these special funds. After many hours of conference calls and consultations with LDOE staff, we were informed these expenditures were allowed in addition to a written response. In anticipation of these charges, LPSS submitted an ESSER II budget to the LDOE, which included Covid Hospitalization claims, and the budget was approved. Based on LDOE?s budget approval and prior verbal and written responses, LPSS staff believed they were clear to proceed and recover from these unplanned Covid-19 hospitalization expenditures. As a result of this audit finding, LPSS will appeal to the LDOE and the Federal Government for relief and an eventual inclusion of guidelines for self-funded entities such as LPSS. Unlike other school districts, LPSS is self-insured and assumes the financial risks and obligation of each employee?s medical and prescription claims. We believe the writers of the federal guidelines / FAQs may not have been privy to the operational affairs of school districts that are self-insured to carve out language specific to our operations. On December 13, 2022, a request for review was sent to LDOE in response to this audit finding. The LDOE plans to utilize their resources and contacts while enlisting the help of their contracted attorneys who specialize in federal grants to provide an initial opinion on the allowability of Covid Hospitalization expenditures. It may take several months before an official response is provided by the Federal Government.

View Audit 26549 Questioned Costs: $1

Corrective Action Plans

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