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Corrective Action Plans

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Finding 32905 (2022-001)
Material Weakness 2022
Crouse Health System, Inc. & Affiliates
NY
Cash Management
The Hospital agrees with the finding and recommendation. The Dean for the College of Nursing has implemented a plan that all grants & aid the college receives will have the payout details and requirements for payments to students or other vendors in writing and provided to Finance/AP. These process...
The Hospital agrees with the finding and recommendation. The Dean for the College of Nursing has implemented a plan that all grants & aid the college receives will have the payout details and requirements for payments to students or other vendors in writing and provided to Finance/AP. These processes will allow the Hospital to have sufficient procedures in place to comply with the various payment terms surrounding college programs & grants. The above procedures have already been implemented.
View Audit 29395
Finding 32901 (2022-002)
Significant Deficiency 2022
City of Quincy, Illinois
IL
Allowable Costs / Cost Principles Cash Management HUD Housing Programs
The public safety officials include Police Chief Adam Yates, Fire Chief Bernie Vahlkamp, and 9-1-1 Director Jessica Douglas. These directors do agree with the finding that the daily sign-in sheets do not always get the supervisor?s written approval. However, they do believe the supervisor in each ca...
The public safety officials include Police Chief Adam Yates, Fire Chief Bernie Vahlkamp, and 9-1-1 Director Jessica Douglas. These directors do agree with the finding that the daily sign-in sheets do not always get the supervisor?s written approval. However, they do believe the supervisor in each case is aware of the documented time, even though it is not a written approval. These City officials all agree that each daily time sheet should have a supervisor?s approval prior to the hours being submitted for payroll entry. The City Comptroller has issued a memo that directs the administrative person responsible for time entry to look for any missing approvals on sign-in sheets, time cards, or on daily rosters. The Police Chief, Fire Chief, and 9-1-1 Director will also be reviewing compliance on this. Lastly, the Comptroller?s staff position of Accountant/Payroll Manager (currently vacant) has the responsibility of auditing time cards; this position can also verify that time cards have appropriate supervisor approval.
View Audit 28689
Finding 32857 (2022-012)
Significant Deficiency 2022
State of South Carolina
SC
Cash Management Subrecipient Monitoring Significant Deficiency § 200.303
The South Carolina Department of Social Services respectfully submits the following corrective action plan for the year ended June 30, 2022. The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the s...
The South Carolina Department of Social Services respectfully submits the following corrective action plan for the year ended June 30, 2022. The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAM AUDIT U. S. Department of Health and Human Services 2022 ? 012 Adoption Assistance, Child and Adult Care Food Program ? Assistance Listing: 93.659, 10.558 Recommendation: We recommend that the Department follow their policies and procedures to ensure that proper documentation is maintained to support the review and approval of a drawdown of funds. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Department?s Grants Accounting and Reporting staff are following the established policies and procedures to ensure proper documentation is maintained to support the review and approval of draws prior to their execution. In every case the exceptions noted were draws that were done following group discussions that included the Department?s regional federal grant program representatives. Discussions were had to confirm the appropriate support and amounts of draws, and the conclusions of those discussions were that the Department should draw the amounts ultimately drawn. The Grants Accounting and Reporting Manager did approve the draws in advance but did not provide specific written approval. In one case the Grants Accounting Reporting Manager emailed the Department?s federal contact confirming the amount of funds we would draw, and the staff interpreted the email as authorization to proceed. Grants Accounting and Reporting staff have been instructed not to draw funds without express written approval, and they are complying with that requirement. Name(s) of the contact person(s) responsible for corrective action: Reshma Parikh, Grants Accounting and Reporting Manager Planned completion date for corrective action plan: Effective immediately
View Audit 28588
Finding 32851 (2022-004)
Significant Deficiency 2022
Felician University
NJ
Cash Management Internal Control / Segregation of Duties Reporting
022-004- Reporting and Cash Management Review Education Stabilization Fund ? Higher Education Emergency Relief Fund ? Institutional Portion, Student Portion, and Minority Serving Institutions ? Assistance Listing No. 84.425F, 84.425E, 84.425L ...
022-004- Reporting and Cash Management Review Education Stabilization Fund ? Higher Education Emergency Relief Fund ? Institutional Portion, Student Portion, and Minority Serving Institutions ? Assistance Listing No. 84.425F, 84.425E, 84.425L Recommendation: We recommend that the University review the current assignment of duties for individuals and incorporate review processes for individuals where appropriate. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Finance department implemented an approval process for drawdown. The Controller will obtain drawdown approval from the VP of Finance and CFO. Name(s) of the contact person(s) responsible for corrective action: Shalini Patel, Controller Planned completion date for corrective action plan: March 1, 2023
View Audit 33281
Finding 32848 (2022-001)
Significant Deficiency 2022
The New York Botanical Garden
NY
Allowable Costs / Cost Principles Internal Control / Segregation of Duties Subrecipient Monitoring
INTERNAL CONTROL ? SIGNIFICANT DEFICIENCY Programs Small Business Administration (59.075) Shuttered Venue Operators Grant Finding The reconciliation of Expenditures, including the detail behind the actual amounts, had n...
INTERNAL CONTROL ? SIGNIFICANT DEFICIENCY Programs Small Business Administration (59.075) Shuttered Venue Operators Grant Finding The reconciliation of Expenditures, including the detail behind the actual amounts, had not been provided to the SBA at the time of our testing. The reconciliation and detail are to be provided to the SBA no later than 30 days after being selected for monitoring (if selected). During our testing, we noted the following: - 3 of our 60 Expenditure selections were determined to be incorrectly included in the SVOG Expenditure detail and had to be removed/replaced. - The Garden reevaluated the SVOG Expenditure details and identified additional Expenditures that did not meet the grant criteria for allowability. - Collectively, these errors are indicative of a significant internal control deficiency, and do not equate to a compliance finding as the SVOG Expenditure detail has not been submitted to the SBA and the Garden had additional Expenditures from January to May 2021, which met the criteria of allowability, that replaced the identified expenditure errors noted above. Questioned Costs: None Recommendation We recommend the Garden put a more precise control in place over the review of Expenditures applied to grants and ensure a thorough review of the Expenditure detail is performed prior to the listing being finalized. Corrective Action Plan The Garden is in the process of performing a thorough review of the expenditures. A secondary review will be performed to improve the accuracy of the required supporting documentation. The program ended on December 31, 2021. Step 1 Action Date ONGOING Final Implementation Date April 30, 2023 Name And Phone # Of Person Responsible For Implementation Marlon Jones, Controller (718) 817-8719
View Audit 33280
Finding 32790 (2022-003)
Material Weakness 2022
Berks Community Health Center
PA
Procurement, Suspension & Debarment Cash Management Internal Control / Segregation of Duties
Condition and Context: The Center's internal control and record retention process does not allow for timely and accurate information to be provided during the audit process to support each of the 4 drawdowns of program funds that were tested during the audit. This is not a statistically valid sample...
Condition and Context: The Center's internal control and record retention process does not allow for timely and accurate information to be provided during the audit process to support each of the 4 drawdowns of program funds that were tested during the audit. This is not a statistically valid sample. Corrective Action Plan Corrective Action Planned: The Center agrees with this finding. The funds are drawn in anticipation of spending the funds or right after the expenditures. The General Ledger system was changed to a six-digit code to indicate a year and grant number (e.g., the first awarded grant of 2023 would be 230001). The purchase requisition system has also been changed to include this 6-digit code. The drawdown will match the amount drawn and attached to the order and invoice. This practice started following this finding and will be maintained going forward. Name(s) of Contact Person(s) Responsible for Corrective Action: Deborah Hartranft and Michael Rossi Anticipated Completion Date: Resolved in September 2023
View Audit 28375
Finding 32755 (2022-003)
Significant Deficiency 2022
Lemoyne-Owen College
TN
Internal Control / Segregation of Duties Cash Management Significant Deficiency
Finding 2022-003 ? U.S. Department of Education (USDE), Education Stabilization Fund Higher Education Emergency Relief Fund (HEERF) (Significant Deficiency): During the testing performed for the HEERF programs, we noted that funds were drawn down but not disbursed within the allotted timeframe of fi...
Finding 2022-003 ? U.S. Department of Education (USDE), Education Stabilization Fund Higher Education Emergency Relief Fund (HEERF) (Significant Deficiency): During the testing performed for the HEERF programs, we noted that funds were drawn down but not disbursed within the allotted timeframe of fifteen (15) and three (3) calendar days for the Student Aid Portion and Institutional Portion, respectively. However, we noted that all funds were used for allowable expenses for the year ended June 30, 2022. Recommendation: The College should implement corrective actions to ensure that the above findings are resolved and does not recur in future periods. Moreover, internal controls over compliance with federal program regulations should be revisited to ensure adequate supervisory controls, quality assurance reviews of compliance steps, technical training of staff, and adequate procedures are being followed for compliance purposes. Corrective Action ? The College agrees with the finding. There was considerable confusion surrounding the HEERF guidance for many colleges and universities, and this confusion extended to the drawdown and disbursement requirements. While the College drew funds and did not disburse within the allotted timeframe, it did use all funds for allowable expenses in the current fiscal year. Further, funds drawn were kept in a separate, non-operating bank account held by the College until fully disbursed.
View Audit 29386
Paine College
GA
Questioned Costs Cash Management
Finding 2022-003 - U. S. Department of Education (USDE). Title 111a1n d TRIO Programs: The College had excess cash in the Title Ill Program, and the TRIO Programs of Upward Bound, and Student Support Services at June 30, 2022 as follows: Programs Title Ill Upward Bound Student Support Services Exces...
Finding 2022-003 - U. S. Department of Education (USDE). Title 111a1n d TRIO Programs: The College had excess cash in the Title Ill Program, and the TRIO Programs of Upward Bound, and Student Support Services at June 30, 2022 as follows: Programs Title Ill Upward Bound Student Support Services ExcessC ash $1,482,097 $ 51,010 $ 253,195 Corrective Action - Management concurs with the observation. The College will Implement a plan to repay the excess cash in the upcoming future years to eliminate the excess cash balances.
View Audit 29383 Questioned Costs: $1
Beulah Heights University
GA
Internal Control / Segregation of Duties Cash Management
Auditor's Recommendation - The University should implement corrective actions to ensure that the above findings are resolved and does not recur in future periods. Moreover, internal controls over compliance with federal program regulations should be revisited to ensure adequate supervisory controls,...
Auditor's Recommendation - The University should implement corrective actions to ensure that the above findings are resolved and does not recur in future periods. Moreover, internal controls over compliance with federal program regulations should be revisited to ensure adequate supervisory controls, quality assurance reviews of compliance steps, technical training of staff, and adequate procedures are being followed for compliance purposes. Viewso f ResponsibleO fficials- The University agrees with the finding. There was considerable confusion surrounding the HEERF guidance for many colleges and universities, and this confusion extended to the drawdown and disbursement requirements. While the University drew funds and did not disburse within the allotted timeframe, it did use all funds for allowable expenses in the current fiscal year. Further, funds drawn were kept in a separate, non-operating bank account held by the University until fully disbursed.
View Audit 29382
Finding 32686 (2022-002)
Material Weakness 2022
Housing Authority of the City of Winter Park
FL
Questioned Costs Allowable Costs / Cost Principles Cash Management
2022-2 Condition: Deficiencies Noted in the Maintenance Debit and Credit Cards Steps to resolve: We will review the internal control procedures over the maintenance of debit and credit cards. Management will implement procedures to clear this finding in FY 2023. Timeframe: By FYE September 30,...
2022-2 Condition: Deficiencies Noted in the Maintenance Debit and Credit Cards Steps to resolve: We will review the internal control procedures over the maintenance of debit and credit cards. Management will implement procedures to clear this finding in FY 2023. Timeframe: By FYE September 30, 2023 Individual responsible for correction: LaShanda Lovette, Executive Director
View Audit 32033 Questioned Costs: $1
Moorestown Township Public School District
NJ
Cash Management School Nutrition Programs
Purchase Needed Equipment.
Purchase Needed Equipment.
View Audit 33023
Inspire Arts and Music, Inc.
MA
Subrecipient Monitoring Allowable Costs / Cost Principles Procurement, Suspension & Debarment
SECTION III ? FEDERAL AWARDS FINDINGS AND QUESTIONED COSTS 2022-001 Implement Documented Policies and Procedures Over Federal Awards Planned Corrective Action Inspire Arts and Music, Inc. is in agreement with the finding and will implement formal written policies and procedures related to federal ...
SECTION III ? FEDERAL AWARDS FINDINGS AND QUESTIONED COSTS 2022-001 Implement Documented Policies and Procedures Over Federal Awards Planned Corrective Action Inspire Arts and Music, Inc. is in agreement with the finding and will implement formal written policies and procedures related to federal awards which specifically address requirements under the Uniform Guidamce. Once formally adopted, Inspire Arts and Music, Inc. will distribute the new policies and procedures to necessary staff, as well as advise and train its staff on following such policies and procedures. Planned implementation Date of Corrective Action August 15, 2023 Person Responsible for Corrective Action Donna Monte, Chief Financial Officer
View Audit 28909
Fraser
MN
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles
Corrective Action Plan For the Fiscal Year Ended December 31, 2022 The finding from the December 31, 2022 schedule of findings, questions costs, and recommendations is discussed below. The finding is numbered consistently with the numbers assigned in that schedule. FEDERAL AWARD FINDINGS AND QUESTIO...
Corrective Action Plan For the Fiscal Year Ended December 31, 2022 The finding from the December 31, 2022 schedule of findings, questions costs, and recommendations is discussed below. The finding is numbered consistently with the numbers assigned in that schedule. FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2022-01: Allowable Costs ? U.S. Department of Health and Human Services, CCBHC Planning, Development and Implementation Grant ? Assistance Listing Number 93.696 according to 45 CFR ? 75, and the HHS Grants Policy Statement Description of Finding: Costs incurred outside the budget period are not allowed under the grant. Certain costs incurred prior to the budget period were included in costs which were reimbursed during the year ended December 31, 2022. Statement of Concurrence or Nonconcurrence: We concur with the finding and recommendation. Corrective Action: Management will implement an additional review step to evaluate the timing of when such costs are incurred in order to meet the grant requirements. We will also ensure reimbursement of the unallowable costs will be remediated by reducing amounts reimbursed during 2023. Name of Contact Person: Carrie Geske, Controller 612-798-8375 carrie.geske@fraser.org Projected Completion Date: August 2023 If the U.S. Department of Health and Human Services has questions regarding this Plan, please call Carrie Geske at 612-798-8375.
View Audit 28173 Questioned Costs: $1
Finding 32512 (2022-001)
Material Weakness 2022
Uc Healthcare System
OH
Allowable Costs / Cost Principles Eligibility Special Tests & Provisions
Corrective Action Plan Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2022 Finding 2022-001 ? A. Activities Allowed or Unallowed; B. Allowable Costs/Cost Principles; E. Eligibility; N. Special Tests and Provisions Federal program information: Federal Program: ...
Corrective Action Plan Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2022 Finding 2022-001 ? A. Activities Allowed or Unallowed; B. Allowable Costs/Cost Principles; E. Eligibility; N. Special Tests and Provisions Federal program information: Federal Program: 93.461, HRSA COVID-19 Claims Reimbursement for the Uninsured Program and the COVID-19 Coverage Assistance Fund (COVID-19 Uninsured Program) Federal Agency: U.S. Department of Health and Human Services (HHS), Health Resources and Services Administration (HRSA) Locations: Various Award Numbers: Various Award Period: July 1, 2021 through June 30, 2022 Summary of finding: UC Health did not design or appropriately document internal controls to monitor the terms and conditions and underlying HRSA COVID-19 Uninsured Program regulations during the COVID-19 pandemic. Additionally, UC Health did not have internal controls in place to formally document its compliance with the HRSA COVID-19 Uninsured Program?s allowability and eligibility requirements. While management has processes in place to review claims for potential insurance coverage before initial billing, evidence of insurance reviews and subsequent verification of lack of coverage was not retained. Refunds required to be made to the HRSA COVID-19 Uninsured Program were not identified timely. Planned corrective action: Management has reviewed claims submitted to the HRSA COVID-19 Testing for the Uninsured Program for potential payments for ineligible services and timely processed refunds as appropriate. In March 2022, HRSA announced the discontinuance of the HRSA COVID-19 Testing for the Uninsured program and, therefore, remediation of internal controls in no longer applicable. Completion date: December 31, 2022 Responsible contact person: Crag Cain, Vice President of Revenue Cycle Management
View Audit 29116
Finding 32356 (2022-002)
Significant Deficiency 2022
Viroqua Area School District
WI
Questioned Costs Cash Management Matching / Level of Effort / Earmarking
2022-002 ? Education Stabilization Fund ? Prevailing wage rate requirements Condition: There was one Education Stabilization Fund construction project performed by a contractor. Grant expenditures for the project paid by the Education Stabilization Fund totaled $33,000. There was not a prevailing w...
2022-002 ? Education Stabilization Fund ? Prevailing wage rate requirements Condition: There was one Education Stabilization Fund construction project performed by a contractor. Grant expenditures for the project paid by the Education Stabilization Fund totaled $33,000. There was not a prevailing wage clause in the contract and certified payrolls were not received. 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 for 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 wage rate requirements applied to the construction project until after it was completed. Effect: A reimbursement request was made for expenditures that did not comply with wage rate requirements. Questioned Costs: $33,000 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: Michael Brendel Anticipated Completion: June 30, 2023
View Audit 27330 Questioned Costs: $1
Finding 32353 (2022-002)
Material Weakness 2022
Spooner Health System
WI
Questioned Costs Internal Control / Segregation of Duties Allowable Costs / Cost Principles
FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Health and Human Services 2022-002 Provider Relief Fund ? Assistance Listing No. 93.498 Recommendation: We recommend that management review the Provider Relief Fund guidelines to make sure amounts requested for reimbursement are in line with...
FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Health and Human Services 2022-002 Provider Relief Fund ? Assistance Listing No. 93.498 Recommendation: We recommend that management review the Provider Relief Fund guidelines to make sure amounts requested for reimbursement are in line with the guidelines. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: During the onset of the COVID-19 pandemic and the distribution of the PRF dollars, there were many unknowns and many elements changed including criteria and timelines. The System will continue to review the PRF Terms and Conditions and understand these to the best of our knowledge. However, it is noted that there was sufficient lost revenue to support the PRF distributions received. Name(s) of the contact person(s) responsible for corrective action: Rebecca Busch, CFO Planned completion date for corrective action plan: We look to HRSA for guidance on how to correct the Period 1 report or will correct the error in a future reporting period. If the U.S. Department of Health and Human Services has questions regarding this plan, please call Rebecca Busch, CFO at 715-939-1732.
View Audit 27255 Questioned Costs: $1
Finding 32351 (2022-004)
Significant Deficiency 2022
Spooner Health System
WI
Questioned Costs Allowable Costs / Cost Principles Cash Management
2022-004 Provider Relief Fund ? Assistance Listing No. 93.498 Recommendation: We recommend that management review the Provider Relief Fund guidelines to make sure amounts requested for reimbursement are in line with the guidelines and tie back to support. Explanation of disagreement with audit findi...
2022-004 Provider Relief Fund ? Assistance Listing No. 93.498 Recommendation: We recommend that management review the Provider Relief Fund guidelines to make sure amounts requested for reimbursement are in line with the guidelines and tie back to support. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: During the onset of the COVID-19 pandemic and the distribution of the PRF dollars, there were many unknowns and many elements changed including criteria and timelines. The System will continue to review the PRF Terms and Conditions and understand these to the best of our knowledge. However, it is noted that there was sufficient lost revenue to support the PRF distributions received. Name(s) of the contact person(s) responsible for corrective action: Rebecca Busch, CFO Planned completion date for corrective action plan: We look to HRSA for guidance on how to correct the Period 1 report or will correct the error in a future reporting period. If the U.S. Department of Health and Human Services has questions regarding this plan, please call Rebecca Busch, CFO at 715-939-1732.
View Audit 27255 Questioned Costs: $1
Finding 32263 (2022-019)
Significant Deficiency 2022
State of North Dakota
ND
Questioned Costs Eligibility Cash Management
Finding: 2022-019 Department of Human Services Response/Corrective Action Plan: The Department agrees with the recommendation. Due to Medicaid continuous enrollment requirements ending on March 30, 2023, the SPACES system will be converted back to its normal rules and this issue should not hap...
Finding: 2022-019 Department of Human Services Response/Corrective Action Plan: The Department agrees with the recommendation. Due to Medicaid continuous enrollment requirements ending on March 30, 2023, the SPACES system will be converted back to its normal rules and this issue should not happen again. The Department will do a review of CHIP eligibility to ensure incorrect claims are identified and corrected. Claims paid in error will be adjusted to reflect the proper category of eligibility, so the applicable fund code is applied, which will apply the correct FMAP. Contact Person: Erik Elkins, Assistant Director, Medical Services Anticipated Completion Date: April 30, 2023
View Audit 36677 Questioned Costs: $1
Finding 32237 (2022-003)
Significant Deficiency 2022
Heal the Hero Foundation
AZ
Internal Control / Segregation of Duties Cash Management Significant Deficiency § 200.303
Coronavirus State and Local Fiscal Recovery Funds ? Assistance Listing No. 21.027 Recommendation: We recommend that the Organization implement policies and procedures surrounding the cash disbursement process that ensures disbursements to the chief executive officer are reviewed and approved by a se...
Coronavirus State and Local Fiscal Recovery Funds ? Assistance Listing No. 21.027 Recommendation: We recommend that the Organization implement policies and procedures surrounding the cash disbursement process that ensures disbursements to the chief executive officer are reviewed and approved by a second, independent individual such as a board member. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will implement policies and procedures surrounding cash disbursement process ensuring disbursements to the chief executive officer are reviewed and approved by a second, independent individual such as a board member. Name(s) of the contact person(s) responsible for corrective action: Joseph Holmes Planned completion date for corrective action plan: 10/31/23
View Audit 34813
Finding 32212 (2022-011)
Significant Deficiency 2022
The Boulevard of Chicago, Inc.
IL
Allowable Costs / Cost Principles Cash Management Significant Deficiency
Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding. All vouchers will be reviewed and approved by upper management before submission. These vouchers will be checked against a modified policy ensuring costs are reasonable, allowable, and all...
Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding. All vouchers will be reviewed and approved by upper management before submission. These vouchers will be checked against a modified policy ensuring costs are reasonable, allowable, and allocable to a State, Federal, local, and private awards shall be charged to that award directly or indirectly. Name(s) of the contact person(s) responsible for corrective action: Shanan Egger, Chief Financial Officer Planned completion date for corrective action plan: September 2023
View Audit 31477
University of Saint Katherine
CA
Cash Management
Cash Management of Education Stabilization Fund Planned Corrective Action: Draws will no longer be processed by the President of the University. The Controller will be the one processing them. Disbursements are currently and will continue be done within the appropriate time frames from the proce...
Cash Management of Education Stabilization Fund Planned Corrective Action: Draws will no longer be processed by the President of the University. The Controller will be the one processing them. Disbursements are currently and will continue be done within the appropriate time frames from the processing of the `Drawdown?. Person Responsible for Corrective Action Plan: Laurel Maguire, Controller Anticipated Date of Completion: Funds were disbursed December 2021; Continual.
View Audit 27151
Finding 32204 (2022-001)
Significant Deficiency 2022
Northwest Compass
IL
Cash Management § 200.305
Oversight Agency: U.S. Department of Housing and Urban Development Northwest Compass, Inc. respectfully submits the following corrective action plans for the year ended June 30, 2022. Auditor: Dugan & Lopatka, CPA?s 4320 Winfield Road Suite 450 Warrenville, IL 60555 Audit Period: For th...
Oversight Agency: U.S. Department of Housing and Urban Development Northwest Compass, Inc. respectfully submits the following corrective action plans for the year ended June 30, 2022. Auditor: Dugan & Lopatka, CPA?s 4320 Winfield Road Suite 450 Warrenville, IL 60555 Audit Period: For the year ended June 30, 2022 The findings from the schedule of finding and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Findings ? Federal Award Programs Audit DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT 2022-001 (repeat finding of 2021-002) Youth Homelessness Demonstration Program, CFDA #14.276 Auditor?s Recommendation: We recommend that each reimbursement request agrees to what is allocated through the accounting system by grant or program for actual expenses. This will help support the request and, if needed, a method to provide the actual invoice for the expense being requested. This is Northwest Compass Policy. Each Grant program has its own identifiable "cost center" that both revenue and expenses are posted in NWC accounting system. If the funding agency has questions regarding this plan, please call me at (847) 392-2344.
View Audit 27861
Southern Regional School District
NJ
Cash Management School Nutrition Programs
Purchase Needed Equipment
Purchase Needed Equipment
View Audit 35067
Finding 32138 (2022-002)
Significant Deficiency 2022
Fall River School District
WI
Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management
Finding #2022-002 ? Inconsistencies Between General Ledger Project and PI-1086 Grant Claim Education Stabilization Fund- ESSER II (#84.425D) Federal Grantor - US. Department of Education Pass-through Award Number ? 2022-111736-DPIESSERFII-163 Pass-through Entity - Wisconsin Department of Public Inst...
Finding #2022-002 ? Inconsistencies Between General Ledger Project and PI-1086 Grant Claim Education Stabilization Fund- ESSER II (#84.425D) Federal Grantor - US. Department of Education Pass-through Award Number ? 2022-111736-DPIESSERFII-163 Pass-through Entity - Wisconsin Department of Public Instruction Condition: ESSER II grant reimbursement claims are submitted to the Wisconsin Department of Public Instruction using a PI-1086 report. A PI-1086 reimbursement claim includes the approved budget and the actual allowable program expenditures incurred to date. A PI-1086 claim is a summary report and the detail to support the claim must be maintained by the District. ESSER funding was audited as a major federal program for the year ended June 30, 2022. During the audit, we noted that general ledger costs in Project 163 (ESSER II project) were not consistent with the approved budget amounts or actual disbursement amounts in the PI-1086. Payroll costs included in the approved budget were not recorded to Project 163, and construction costs not included in the approved budget, were recorded to Project 163. After bringing to the District?s attention, late journal entries were made to reallocate the approved budgeted payroll cost to Project 163. Construction costs not included in the ESSER II budget were moved out of Project 163. Criteria: The District is required to track costs claimed on PI-1086 in detail by each grant?s specific project code. Project code numbers are provided by DPI to aid in tracking allowable reimbursable costs claimed to a grant. Reimbursement claims submitted to DPI should agree to the actual costs reported in the general ledger for that grant?s project code. Cause: The District?s approved ESSER II budget was $234,748. An ESSER II grant claim submitted reflected actual disbursements to date of $234,748. The PI-1086 reflected that actual costs incurred were the same as the approved budget. The unaudited general ledger Project 163 expenditures totaled $234,748, however, the breakdown of costs by Account Code object and function was not consistent with the approved budget. This caused confusion about what costs were being claimed. Effect: Costs claimed for reimbursement need to be consistent with the Wisconsin Department of Instruction approved budget. A reimbursement request could be made and paid by DPI for expenditures that did not comply with the approved budget or grant requirements. Context: Education Stabilization Fund (ESSER) was new grant funding in response to the rising costs associated with COVID-19 coronavirus. The federal government provided ESSER grants to aid schools in operating safely. Recommendation: Establish controls to ensure PI-1086 claims are made with information consistent with the District?s general ledger. Reclassify costs as needed with a journal entry to move costs in or out of a grant project based on costs claimed under the grant. If needed, request that the Wisconsin Department of Public Instruction amend an approved budget to be consistent with actual allowable costs incurred by District. Response: The District will evaluate its controls to ensure grant project codes are being properly utilized and costs claimed under the grant are appropriately coded. Prior to filing PI-1086 grant claims, we will ensure costs submitted are consistent with our general ledger and the approved budget. Contact Person: Dennis Birr Anticipated Completion: June 30, 2023
View Audit 28280
Finding 32090 (2022-001)
Significant Deficiency 2022
Carteret Board of Education
NJ
Cash Management
Assistant BA reviews expenditures and submits reimbursement requests on a monthly basis.
Assistant BA reviews expenditures and submits reimbursement requests on a monthly basis.
View Audit 33557
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