Corrective Action Plans

Finding 38768 (2022-003)

Material Weakness 2022

OR

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

The District submitted, for reimbursement via the Emergency Connectivity Grant Fund (ECF), approximately $210,000 dollars for ipads, which had been received prior to the eligibility date of the grant, July 1, 2021. These ipads having been received by the IT department, at the Districts main Educati...

The District submitted, for reimbursement via the Emergency Connectivity Grant Fund (ECF), approximately $210,000 dollars for ipads, which had been received prior to the eligibility date of the grant, July 1, 2021. These ipads having been received by the IT department, at the Districts main Education Center office, after July 1, 2021, were reported and recorded as July 2021 eligible transactions. It was subsequently determined this shipment was actually received on June 29, 2021 at the Districts distribution center, therefore making this specific shipment ineligible for grant reimbursement. Upon identification of this error, the District immediately contacted the grant management organization, appraised them of the situation, and were allowed to provide other eligible ipad purchases, as reimbursement backup. Management has proposed additional cutoff testing processes as part of our year end processing, including review and audit of material transactions to ensure recording in proper year. Management has also provided additional training to staff members, on correct cutoff processing and the requirement for original shipping documents and receiving support. The District has also implemented a change in process, whereby all technology purchases will be delivered directly to the IT department at the main Education Center location to ensure appropriate receipt dates and documentation is provided.

View Audit 36784

Finding 38761 (2022-001)

None 2022

Walkerville Public Schools

MI

Cash Management School Nutrition Programs

CORRECTIVE ACTION PLAN Walkerville Public Schools is in agreement with the finding identified and respectfully submits the following Corrective Action Plan for the year ended June 30, 2022. 2022-001 Excess Food Service Fund Balance The food service fund balance ended June 30, 2022 with an excess al...

CORRECTIVE ACTION PLAN Walkerville Public Schools is in agreement with the finding identified and respectfully submits the following Corrective Action Plan for the year ended June 30, 2022. 2022-001 Excess Food Service Fund Balance The food service fund balance ended June 30, 2022 with an excess allowable fund balance. This occurred due to delays in the global supply chain which did not allow us to complete our cafeteria and kitchen remodels as planned. The district's responsible parties include the Food Service Supervisor (Sheri Boes), the Superintendent (Dr. Thomas Langdon) and the Business Manager (Sandra Oomen). All of these individuals have been made aware of the issue and discussed the possibilities to reduce the fund balance for the 2022-2023 school year. The focus of the District to reduce the fund balance will be to: ? Complete the remodel of the kitchen and cafeteria area ? Continue to purchase supplies, equipment, and services that add value to our food service program Implementation and Monitoring: The district will be implementing the purchase of these items throughout the 2022-2023 school year, with all purchases being received no later than June 30, 2023. The Business Manager will monitor the process to determine if additional fund balance will need to be spent throughout the fiscal year to comply with current regulations. The Business Manager will continue dialogue with the Food Service Supervisor and Superintendent throughout the year to keep all parties current on the fund balance status and will update the plan on spending fund balance if needed. If the Michigan Department of Education has any questions regarding this plan, please contact Sandra Oomen at 231-873-4850 ext. 3323 or soomen@walkerville.kl2.mi.us.

View Audit 37861

Finding 38755 (2022-002)

Material Weakness 2022

South Arkansas Regional Health Center, Inc.

AR

Cash Management Subrecipient Monitoring

In reconciling the cash payments received for the CCBHC grant during the year, the auditors identified approximately $118,000 in expenses that were requested for reimbursement in error. This amount will be reported as deferred revenue in the Center?s financial statements. The CCBHC grant period ends...

In reconciling the cash payments received for the CCBHC grant during the year, the auditors identified approximately $118,000 in expenses that were requested for reimbursement in error. This amount will be reported as deferred revenue in the Center?s financial statements. The CCBHC grant period ends on August 30th each year, so this allows the Center adequate time to reconcile this grant before the end of the grant period. The Center has created a reconciliation to help with reconciling amounts that are requested for reimbursement each month. Each month there will be a reconciliation between the trial balance and the amounts submitted to be drawn down from the grant. The expenses included in the general ledger will be reviewed to ensure they are allowable and adequate expenses, and the amounts submitted through the Payment Management System will also be reviewed. The expenses in the general ledger will be kept in an Excel spreadsheet to ensure that the Center has not over or under drawn monies from the grant.

View Audit 34640

Finding 38749 (2022-001)

Significant Deficiency 2022

Critical Path Institute

AZ

Cash Management

Audit Period: Year ending June 30, 2022 The findings from the June 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. FINDINGS ? Major Federal Award Program Audit 2022-001 ? Cash Management Re...

Audit Period: Year ending June 30, 2022 The findings from the June 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. FINDINGS ? Major Federal Award Program Audit 2022-001 ? Cash Management Recommendation: We recommend the Organization improve its policies and procedures for reviewing reimbursement requests. Action Taken: Management concurs with the finding. The error occurred in second month of fiscal year before enhanced internal controls were implemented following the finding from the prior year?s audit. Controls implemented include a reconciliation process to ensure accuracy of reimbursement requests, improved record retention procedures, and documented standard operating procedures. Management considers this recommendation closed. If you have any questions regarding this plan, please contact Kevin B Perkins at (520) 647-8375. Sincerely, Kevin B Perkins, CFO Critical Path Institute

View Audit 37858

Finding 38694 (2022-004)

Significant Deficiency 2022

Atlantic Housing Foundation, Inc.

TX

Questioned Costs HUD Housing Programs Cash Management

CORRECTIVE ACTION PLAN Name and Number of the Project: See below Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2022 Projects: Afton Gardens, LLC (FHA/Contract No. VA36L00002) $1,223 Boulder Creek, LLC (FHA/Contract No. SC 16M000064) $2,897 Brentwood Crossing, LLC (FHA/Contract N...

CORRECTIVE ACTION PLAN Name and Number of the Project: See below Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2022 Projects: Afton Gardens, LLC (FHA/Contract No. VA36L00002) $1,223 Boulder Creek, LLC (FHA/Contract No. SC 16M000064) $2,897 Brentwood Crossing, LLC (FHA/Contract No. NC19M000070) $4,457 Brittany Woods/Park Chase, LLC (FHA/Contract No. GA06L00060) $7,933 Cedar Moor, LLC (FHA/Contract No. NC19L000146) $2,296 Crescent Hills, LLC (FHA/Contract No. SC16M000062) $5,071 Spring Grove, LLC (FHA/Contract No. SC 16L000003 and SC 160056002) $3,122 Temple Court, LLC (FHA/Contract No. FL29A002001) $239 Timber Ridge, LLC (FHA/Contract No. NC19M000088) $8,980 Roosevelt Gardens, LLC (FHA/Contract No. SC16M00005l) $1,754 Gretna Village, LP (FHA/Contract No. 02-1709-HF/SP and 02-1710-HCD) $1,722 Compliance Review We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. ACTIONS TAKEN OR TO BE TAKEN FINDING 2022-004: Section 8 Housing Assistance Payments Program, CFDA: 14.195 CORRECTIVE ACTION TO BE COMPLETED: During 2022, the Projects attempted to remit utility reimbursement funds to HUD. However, the remittance was not accepted by HUD due to insufficient information. The Projects will remit tenant utility reimbursement checks not cashed to HUD. We have prepared the corrective action plan as required by the standards applicable to financial statements contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards. Any questions regarding the above corrective action plan should be directed to Mr. Michael N. Nguyen, President & CEO of Atlantic Housing Management, Inc.

View Audit 46646 Questioned Costs: $1

Finding 38691 (2022-002)

Significant Deficiency 2022

New Mexico Rural Water Association

NM

Procurement, Suspension & Debarment Cash Management Internal Control / Segregation of Duties

It is management?s policy to update and distribute travel reimbursement forms with new mileage and per diem rates the first of each calendar year, and at any other time the rates may change. Federal per diem and travel rates will be verified on a monthly basis to ensure that the most current rates a...

It is management?s policy to update and distribute travel reimbursement forms with new mileage and per diem rates the first of each calendar year, and at any other time the rates may change. Federal per diem and travel rates will be verified on a monthly basis to ensure that the most current rates are being used.

View Audit 46638

Finding 38597 (2022-002)

Material Weakness 2022

Nisqually Land Trust

WA

Procurement, Suspension & Debarment Cash Management

2022-002 GRANT ACCOUNTING ? A monthly procedure for reconciling and reviewing all accounting functions with assigned deadlines will be implemented. o This will include reconciling and reviewing all acquisition transactions for the current period as well as the current fiscal period. o All recent an...

2022-002 GRANT ACCOUNTING ? A monthly procedure for reconciling and reviewing all accounting functions with assigned deadlines will be implemented. o This will include reconciling and reviewing all acquisition transactions for the current period as well as the current fiscal period. o All recent and open transactions will be looked at individually as well as at the programs in total to ensure completeness of recording and correct classification. ? On-going training will be provided for all staff. o Feedback from the monthly procedure for reconciling and reviewing all accounting functions will be given monthly to the appropriate staff to ensure processes are being followed.

View Audit 31354

Finding 38596 (2022-001)

Material Weakness 2022

Nisqually Land Trust

WA

Procurement, Suspension & Debarment Cash Management Reporting

The Nisqually Land Trust agrees with the findings reported and will take corrective actions to rectify the findings. All of the below actions will be in place by October 20, 2023. 2022-001 GRANT ACCOUNTING The financial operating procedures will be revised to reflect an improved level of internal ...

The Nisqually Land Trust agrees with the findings reported and will take corrective actions to rectify the findings. All of the below actions will be in place by October 20, 2023. 2022-001 GRANT ACCOUNTING The financial operating procedures will be revised to reflect an improved level of internal controls and procedures in the finance department, including the following: o Implementation of a monthly procedure for reconciling and reviewing all accounting functions and reporting. o Executive level leadership has been given access to review reports within the accounting software. Notes and reports from monthly review between the Finance and Operations Manager, bookkeeper, and program directors will be provided to the Executive Director for review monthly. o The Finance and Operations Manager position description will be updated to make clear that they have a responsibility to ensure all processes are being followed & to identify training gaps. Monthly self-monitoring is part of the Finance and Operations Manager duties to oversee or delegate as needed. The purpose of the self-monitoring is to spot check various aspects of accounting tasks to ensure processes are being followed and training is provided immediately. ? Reporting on grant activities will be updated and standardized for all programs and for the Nisqually Land Trust in its entirety. This will allow Nisqually Land Trust?s finance processes to be more transparent to program directors and the Board. ? Training plans are being improved and implemented for all finance positions as well as identifying necessary training for program management. o A training plan for each finance position will be developed and initiated in the current year. It will be evaluated annually and updated to stay current with training needs. o The training plans and progress are monitored by the Finance and Operations Manager and the Executive Director. o Nisqually Land Trust will continue to prioritize budgeting for training of fiscal staff

View Audit 31354

Finding 38579 (2022-001)

None 2022

Mt. Zion Housing Authority of Hammond, INC 073 11344 Dba Pleasant View

IN

Questioned Costs HUD Housing Programs Cash Management

CORRECTIVE ACTION PLAN Auditee: Mt. Zion Housing Authority of Hammond, Inc. d/b/a Pleasant View HUD Project Number: 073-11344-REFI Audit Firm: MCM CPAs & Advisors LLP Audit Period Ended December 31, 2022 Corrective Action Plan Prepared by: Name: Kathleen Taylor Position: Accounting Manager Telephone...

CORRECTIVE ACTION PLAN Auditee: Mt. Zion Housing Authority of Hammond, Inc. d/b/a Pleasant View HUD Project Number: 073-11344-REFI Audit Firm: MCM CPAs & Advisors LLP Audit Period Ended December 31, 2022 Corrective Action Plan Prepared by: Name: Kathleen Taylor Position: Accounting Manager Telephone Number: (317) 921-1950 A. Current Findings on the Schedule of Findings and Questioned Costs Finding No. 2022-01 A. Comments on the Finding and Each Recommendation: We agree with the finding that the required residual receipts deposit was not made timely. B. Action Taken or Planned on the Finding: Management made the required residual receipt deposit on March 31, 2023. Respectfully submitted, Kathleen Taylor Accounting Manager Triangle Associates, Inc.

View Audit 35325 Questioned Costs: $1

Finding 38563 (2022-001)

None 2022

118 East 111th Street Corporation

NY

Cash Management HUD Housing Programs Internal Control / Segregation of Duties

118 East 111th Street Corporation 290 Lenox, 3rd Floor New York, NY 10027 AUDITEE?S CORRECTIVE ACTION PLAN Name and Number of Project 118 East 111th Street Corporation, FHA Project Number 012-HD010 Auditor/Audit Firm PKF O?Connor Davies LLP Audit Period June 30, 2022 Finding 2022-001 ? Timely ...

118 East 111th Street Corporation 290 Lenox, 3rd Floor New York, NY 10027 AUDITEE?S CORRECTIVE ACTION PLAN Name and Number of Project 118 East 111th Street Corporation, FHA Project Number 012-HD010 Auditor/Audit Firm PKF O?Connor Davies LLP Audit Period June 30, 2022 Finding 2022-001 ? Timely Deposit of Surplus Cash A. Comments on Finding and Recommendations Recommendation ? We recommend that management ensures the surplus cash deposit is done timely in the future. B. Actions Taken or Planned Auditee agrees with this finding. Our policy has been to make surplus cash deposits after the final audit has been issued. Going forward our focus will be to work with the auditor and owner to get the audits finalized earlier so adequate time is left for the deposits to be made. In instances where the final is not going to be issued and allow enough time, the deposit will be made based on the reviewed draft. C. Status of Corrective Action on Prior Findings No prior findings. Ezra Miller, CFO

View Audit 32759

Finding 38528 (2022-027)

Significant Deficiency 2022

State of Vermont

VT

Reporting Cash Management Significant Deficiency § 200.302 § 200.303

Corrective Action Plan: We will be implementing a new process that is more automated to ensure accuracy and timeliness of our CMIA draws. We have created a new draw sheet that will be more easily loaded and will be reconciled a couple times a year. The Deputy CFO or person assigned by the Deput...

Corrective Action Plan: We will be implementing a new process that is more automated to ensure accuracy and timeliness of our CMIA draws. We have created a new draw sheet that will be more easily loaded and will be reconciled a couple times a year. The Deputy CFO or person assigned by the Deputy CFO will perform a reconciliation at least two times a year, with the first reconciliation being done before the end of FY 2023. We are currently using the new form and plan to be doing our draws in compliance with CMIA by 4/1/2023. We are also keeping all the backup for the draw electronically to allow for the review to be done more easily. Position Responsible for Implementation of Corrective Action Name: Sean Cousino Position: Deputy CFO Email: sean.cousino@vermont.gov Phone Number: 802 595-3693 Date of Implementation of Corrective Action: April 1st, 2023

View Audit 30446

Finding 38490 (2022-007)

Material Weakness 2022

Osborne County Memorial Hospital

KS

Questioned Costs Allowable Costs / Cost Principles Cash Management

Condition During the process of identifying expenses eligible under the COVID-19 Testing and Mitigation for Rural Health Clinics program, management did not reduce certain costs by estimated cost-based reimbursement to be received from Medicare. Views of responsible officials and planned corrective...

Condition During the process of identifying expenses eligible under the COVID-19 Testing and Mitigation for Rural Health Clinics program, management did not reduce certain costs by estimated cost-based reimbursement to be received from Medicare. Views of responsible officials and planned corrective actions Management will continue to refine processes to ensure only allowable costs are reported.

View Audit 36422 Questioned Costs: $1

Finding 38488 (2022-005)

Material Weakness 2022

Osborne County Memorial Hospital

KS

Questioned Costs Allowable Costs / Cost Principles Cash Management

Condition During the process of identifying expenses incurred to prevent, prepare for or respond to the coronavirus pandemic, management did not reduce certain costs by estimated cost-based reimbursement to be received from Medicare and included certain cost items reimbursed through the COVID-19 Tes...

Condition During the process of identifying expenses incurred to prevent, prepare for or respond to the coronavirus pandemic, management did not reduce certain costs by estimated cost-based reimbursement to be received from Medicare and included certain cost items reimbursed through the COVID-19 Testing and Mitigation for Rural Health Clinics program (Federal Assistance Listing Number 93.697). Views of responsible officials and planned corrective actions Management will continue to refine processes to ensure only allowable costs are reported. Additionally, we have other costs in our cost tracking workbook we believe are allowable and sufficient to cover the $264,243 of questioned costs. We had intended to report these in the unreimbursed expenses section of the PRF reporting portal but inadvertently missed inputting them. Anticipated completion date Ongoing

View Audit 36422 Questioned Costs: $1

Finding 38475 (2022-003)

Significant Deficiency 2022

McKendree University

IL

Allowable Costs / Cost Principles Cash Management Reporting § 200.303

2022-003 Education Stabilization Fund: Higher Education Emergency Relief Fund Student Portion and Institutional Portion? Assistance Listing No. 84.425E, 84.425F Recommendation: We recommend the University design controls to ensure an adequate review and approval process is in place and documented. E...

2022-003 Education Stabilization Fund: Higher Education Emergency Relief Fund Student Portion and Institutional Portion? Assistance Listing No. 84.425E, 84.425F Recommendation: We recommend the University design controls to ensure an adequate review and approval process is in place and documented. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The University will design and implement internal procedures with staff (accountant, interim VP, and president) to ensure adequate review and controls are in place. Name(s) of the contact person(s) responsible for corrective action: John Nisbet, Interim Vice President of Administration & Finance Planned completion date for corrective action plan: April 2023

View Audit 30596

Finding 38459 (2022-001)

Significant Deficiency 2022

Shiloh Neighborhood Development Corporation

OH

Cash Management Reporting Significant Deficiency

U.S. Department of Agriculture Connecting Kids to Meals (the Organization) respectfully submits the following corrective action plan for the year ended September 30, 2022. Audit period: October 1, 2021 ? September 30, 2022 The finding from the schedule of findings and questioned costs are discussed ...

U.S. Department of Agriculture Connecting Kids to Meals (the Organization) respectfully submits the following corrective action plan for the year ended September 30, 2022. Audit period: October 1, 2021 ? September 30, 2022 The finding from the schedule of findings and questioned costs are discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDING?FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Agriculture SIGNIFICANT DEFICIENCY 2022-001 Child and Adult Care Food Program ? Assistance Listing No. 10.558 Recommendation: To help reduce the potential for errors and maximize the amount of reimbursement we recommend that the daily tracking spreadsheet be reviewed by management. Explanation of disagreement with audit finding: While there is no strenuous disagreement with the audit finding, the Responsible Officials want to note that the under reporting of 5 meals out of 4,711 tested during the CACFP Afterschool Meal Program is less than .106% error rate. In total 630,906 meals were served to kids during the fiscal year. To reduce the potential for human data input errors, Connecting Kids To Meals has entered into a contract with a software developer to create customized software that will enable CKM servers to more accurately capture meal totals electronically. The software will begin being utilized the fall of 2023. This will enhance the effectiveness of the nonprofit hunger-relief agency. Action planned/taken in response to finding: The Organization has engaged an external software designer to develop a new software program that will aide in better tracking meals at the various sites. This is also expected to reduce errors in the excel spreadsheet the Organization is currently utilizing. Name of the contact person responsible for corrective action: Wendi Huntley, President Planned completion date for corrective action plan: September 30, 2023 If the U.S. Department of Agriculture has questions regarding this plan, please call Wendi Huntley, President at 419-720-1106.

View Audit 34881

Finding 38410 (2022-001)

Material Weakness 2022

St. Patrick Apartments Ii, Inc.

MD

Questioned Costs HUD Housing Programs Cash Management

A. Finding 2022-001 a. Comments on Findings and Recommendations 2022-001: Management has made the required residual receipts deposit based upon December 31, 2021, surplus cash in the amount of $12,564 on June 30, 2022.

View Audit 33862 Questioned Costs: $1

Finding 38381 (2022-001)

None 2022

Snyder Independent School District

TX

Cash Management Equipment & Real Property Management

The District will review all current equipment and other needs of the lunchroom program as well as review the current amounts charged students for meals in order to reduce the excess lunchroom cash balances in the Child Nutrition Program.

View Audit 30650

Finding 38348 (2022-001)

Material Weakness 2022

New York Blood Center, Inc.

NY

Cash Management Material Weakness Matching / Level of Effort / Earmarking § 200.303

Diabetes, Digestive, and Kidney Diseases Extramural Research (ALN 93.847) Mental Health Research Grants (ALN 93.839) Blood Diseases and Resources Research (ALN 93.242) Allergy and Infectious Diseases Research (ALN 93.855) Recommendation: We recommend that the Organization review their approval polic...

Diabetes, Digestive, and Kidney Diseases Extramural Research (ALN 93.847) Mental Health Research Grants (ALN 93.839) Blood Diseases and Resources Research (ALN 93.242) Allergy and Infectious Diseases Research (ALN 93.855) Recommendation: We recommend that the Organization review their approval policy around cash management and ensure review is performed before drawdowns and that evidence of this review is retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We have implemented the use of a preparer and reviewer for all drawdowns and added a cumulative review to the procedure. Additionally, we have moved from a quarterly to a bimonthly drawdown cycle. Name(s) of the contact person(s) responsible for corrective action: Mahtab Khan Planned completion date for corrective action plan: August 31,2022

View Audit 35886

Finding 38340 (2022-001)

Significant Deficiency 2022

Tarrant County

TX

Subrecipient Monitoring Cash Management Reporting

Finding 2022-001: Reporting - Significant Deficiency in Controls over compliance and Noncompliance Federal/State Program: Highway Planning & Construction - Courtesy Patrol Program ALN 20.205 Year: 2022 Federal Agency: U.S. Department of Transportation Pass-Through Entity: Texas Department of Transp...

Finding 2022-001: Reporting - Significant Deficiency in Controls over compliance and Noncompliance Federal/State Program: Highway Planning & Construction - Courtesy Patrol Program ALN 20.205 Year: 2022 Federal Agency: U.S. Department of Transportation Pass-Through Entity: Texas Department of Transportation (Award 02-0XXFS00l) Responsible Party-Juanita Casas, Grant Manager Tarrant County Auditor's Office Corrective Action Plan - The department agrees with the findings of the single audit and has implemented training and additional oversight of the financial reporting process. This process allows the Grant Manager and Supervisors to monitor and track the completion of monthly reports and ensure timely submission per the grant requirements. Effective Date - Immediately

View Audit 32528

Finding 38317 (2022-001)

Significant Deficiency 2022

True North Rochester Preparatory Charter School

NY

Cash Management HUD Housing Programs Reporting

Responsible Official?s Response: Rochester Prep is implementing procedures to ensure accurate and timely submission of federal nutrition claims. Specifically: To ensure claims for reimbursement are accurately consolidated, the Charter School will evaluate their point of service accountability system...

Responsible Official?s Response: Rochester Prep is implementing procedures to ensure accurate and timely submission of federal nutrition claims. Specifically: To ensure claims for reimbursement are accurately consolidated, the Charter School will evaluate their point of service accountability system and implement appropriate changes. The Charter School will also conduct edit checks to ensure accountability. Effective July 20, 2022, the school implemented a Meal Counting and Claiming Implementation Plan with the purpose of submitting accurate meal claims to the state and federal child nutrition programs. This implementation plan seeks to eliminate discrepancies between meal counting at the homeroom level, reporting at the school level, and claiming at the state and federal levels.

View Audit 30193

Finding 38281 (2022-003)

Material Weakness 2022

Independent School District No. 32

MN

Cash Management Reporting School Nutrition Programs

Contact Person ? Mark Lundin, Superintendent. Corrective Action Plan ? The District will review polices and procedures for submitting meal counts for reimbursement. Completion Date ? September 1, 2022.

View Audit 35659

Finding 38251 (2022-001)

Significant Deficiency 2022

Barton County, Kansas

KS

Allowable Costs / Cost Principles Cash Management

Federal program Coronavirus State and Local Fiscal Recovery Funds ? 21.027 Compliance requirements Activities allowed or unallowed, allowable costs/cost principles Recommendation We recommend the County review its controls to ensure that mistakes made during the calculation of expenditures for fe...

Federal program Coronavirus State and Local Fiscal Recovery Funds ? 21.027 Compliance requirements Activities allowed or unallowed, allowable costs/cost principles Recommendation We recommend the County review its controls to ensure that mistakes made during the calculation of expenditures for federal program reimbursement are caught and corrected in a timely manner. Comments on the Finding Recommendation With the complicated nature of the calculation of some of these federal expenditures, and the lack of reliable automation from our accounting system, minor mistakes were made in the calculation of some payroll related expenditures. Action Taken The County will make sure that any manually calculated payroll expenditures agree with the numbers processed through the accounting system. Additionally, the payroll clerk will double check the calculations to catch any errors the preparer may have missed. This will be implemented as of 8/3/2023.

View Audit 36640

Finding 38236 (2022-004)

Significant Deficiency 2022

Pcc Community Wellness Center

IL

Cash Management Internal Control / Segregation of Duties Subrecipient Monitoring

PCC will comply with all provisions of Notices of Awards for capital and all other grants awards by reading and signing off on the grant award provisions. In addition, specifically for all federal capital awards, the Development and Finance Departments will discuss the draw in advance with the HRSA ...

PCC will comply with all provisions of Notices of Awards for capital and all other grants awards by reading and signing off on the grant award provisions. In addition, specifically for all federal capital awards, the Development and Finance Departments will discuss the draw in advance with the HRSA Program Officer and HRSA Capital Program Officer prior to the actual drawdown of the award for their concurrence and approval.

View Audit 31234

Finding 38219 (2022-001)

Significant Deficiency 2022

Cook County Board of Education

GA

Questioned Costs Cash Management Subrecipient Monitoring § 200.302 § 200.303 § 200.305

Cook County BOE FA 2022-001 Improve Controls over Cash Management Compliance Requirement: Cash Management Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of E...

Cook County BOE FA 2022-001 Improve Controls over Cash Management Compliance Requirement: Cash Management Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: COVID-19 - 84.425D - Elementary and Secondary School Emergency Relief Fund COVID-19 - 84.425U - American Rescue Plan Elementary and Secondary School Emergency Relief Fund Federal Award Number: S425D210012 (Year: 2021) S425U2120012 (Year: 2021) Questioner Costs: $195,559 Description: The School District made cash drawdowns in excess of the immediate cash needs of the Elementary and Secondary School Emergency Relief Fund program. Corrective Action Plans: In order to prevent drawdowns from being mixed up between two federal grants, an additional financial staff member will sign off on the drawdowns. Estimated Completion Date: August 1, 2023 Contact Person: Jackie Sparks, Finance Director Telephone: (229)-896-2294 Email: jsparks@cook.k12.ga.us

View Audit 37553 Questioned Costs: $1

Finding 38217 (2022-001)

Significant Deficiency 2022

Housing Authority of Lake City

SC

Questioned Costs HUD Housing Programs Allowable Costs / Cost Principles

2022-001 ALN 14.871 ? Housing Voucher Cluster ? Activities Allowed or Unallowed The Executive Director acknowledges the finding and is following the auditor's recommendation ...

2022-001 ALN 14.871 ? Housing Voucher Cluster ? Activities Allowed or Unallowed The Executive Director acknowledges the finding and is following the auditor's recommendation as listed in the Schedule of Findings and Questioned Costs. In 2021, the Authority was instructed by Keith Landrum of the Columbia, South Carolina HUD Field Office to stop making payments until the matter could be further investigated to see what amounts, if any, are still owed. Management will continue to monitor budgets to ensure that funds are adequate. Management has and will continue to make budget revisions to reduce unessential operating costs. The Authority has designed and implemented a Board approved formal repayment agreement. Person Responsible for Correction of Finding: Mark Fountain, Executive Director Projected Completion Date: June 30, 2023

View Audit 35961 Questioned Costs: $1

Corrective Action Plans

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