Corrective Action Plans

Finding 526532 (2024-002)

Material Weakness 2024

IN

School Nutrition Programs Cash Management Internal Control / Segregation of Duties § 200.303

Information on the federal program: Subject: Child Nutrition Cluster - Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Number: 10.553, 10.555 Federal Award Numbers and Years (or Other Identifying ...

Information on the federal program: Subject: Child Nutrition Cluster - Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Number: 10.553, 10.555 Federal Award Numbers and Years (or Other Identifying Numbers): FY 22-23, FY 23-24 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Material Weakness Context: We noted that for two claims in a sample of six, the Food Service Director prepared the reimbursement claim without a secondary, documented review to ensure the accuracy of the reimbursement claim. The lack of controls was isolated to fiscal year 2023. Contact Person Responsible for Corrective Action: Cara Cornell Contact Phone Number: 765-379-2990 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: In March 2023, the School Corporation implemented a secondary review/signoff to ensure accuracy of the reimbursement claim form. Anticipated Completion Date: March 2023

View Audit 345463

Finding 526499 (2024-001)

Significant Deficiency 2024

Resource Center Dallas

TX

Questioned Costs Allowable Costs / Cost Principles Cash Management

The finding was the result of a data entry oversight made by human error in the Oral Health service category for the September 2024 Ryan White billing to Dallas County. While our Dallas County Ryan White billings are currently calculated under a unit cost method, effective March 1, 2025 our contract...

The finding was the result of a data entry oversight made by human error in the Oral Health service category for the September 2024 Ryan White billing to Dallas County. While our Dallas County Ryan White billings are currently calculated under a unit cost method, effective March 1, 2025 our contracts will be on cost reimbursement. Although we will implement the action plan to ensure our records of units are accurate, beginning March 1st there will be no financial correlation between the number of units we report to, and the amount of the reimbursement we receive from, Dallas County. New data validity review points designed to identify possible anomalies will be incorporated into the agency’s procedures with increased review by the Ryan White Program Director. The number of per‐client services received will be compared to parameters established with program managers as representing an unusual number of units received per client/patient per service date and per month. Units exceeding these parameters will be reviewed and corrected, if necessary. The review will be conducted monthly and prior to submission of Dallas County billings. The Ryan White Program Director, Del Wilson, will be in charge of implementing the corrective action plan changes. We hope to implement this plan by March 10, 2025, but before any further billings of service units to Dallas County.

View Audit 345415 Questioned Costs: $1

Finding 526181 (2024-099)

Significant Deficiency 2024

Commonwealth of Virginia

VA

Student Financial Aid Cash Management Significant Deficiency

Responsible Contact Person(s): Sherika Charity, Director of Financial Aid Linsha Xie, Controller Corrective Action Planned: Step 1: The Financial Aid Office and Controller's Office will jointly review the current reconciliation process for federal assistance programs. This will include identifying ...

Responsible Contact Person(s): Sherika Charity, Director of Financial Aid Linsha Xie, Controller Corrective Action Planned: Step 1: The Financial Aid Office and Controller's Office will jointly review the current reconciliation process for federal assistance programs. This will include identifying all steps involved in the reconciliation process, documenting the roles and responsibilities of each office, and pin pointing areas where communication breakdowns have occurred in the past. Step 2: Based on the review, the offices will enhance the reconciliation procedures to address identified weaknesses. This will include developing standardized templates for reconciliations, establishing clear timelines for each step of the process, defining specific procedures for investigating and resolving reconciling differences, and implementing a system of checks and balances to ensure accuracy. Step 3: Formalize communication protocols between the Financial Aid Office and the Controller's Office to facilitate timely and effective information sharing related to federal assistance programs. This will include designated points of contact in each office, regular meetings and reminders for discussing reconciliation issues, and a shared folder for archiving reconciliation working paper and supporting documents. Estimated Completion Date: 6/30/2025

View Audit 345214

Finding 526117 (2024-003)

Material Weakness 2024

Frontier School Corporation

IN

Questioned Costs School Nutrition Programs Internal Control / Segregation of Duties § 200.303

Context: We noted that for two claims in a sample of four, the Food Service Director prepared the reimbursement claim without a secondary, documented review to ensure the accuracy of the reimbursement claim. Additionally, the number of meals claimed on two of the four claims sampled did not agree...

Context: We noted that for two claims in a sample of four, the Food Service Director prepared the reimbursement claim without a secondary, documented review to ensure the accuracy of the reimbursement claim. Additionally, the number of meals claimed on two of the four claims sampled did not agree to the supporting meal system reports. There was a gross overstatement of meals claimed of $349 and a gross understatement of meals claimed of $161 resulting in a net over reimbursement amount of $188. Contact Person Responsible for Corrective Action: Steve Boulanger, Food Service Director Contact Phone Number: 765-240-2372 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: As of February 2024, the Food Service Director prepares the claim for reimbursement, and the Corporation Treasurer double checks all numbers and signs the claim. Anticipated Completion Date: 02/01/2024

View Audit 345211 Questioned Costs: $1

Finding 526111 (2024-002)

Significant Deficiency 2024

Perrysburg Ecumenical Housing, INC

OH

HUD Housing Programs Special Tests & Provisions Cash Management

Department of Housing and Urban Development 2024-002 Supportive Housing for the Elderly-Assistance Listing No. 14.155 Recommendation: Perform training regarding HUD requirements surrounding Residual Receipts Provisions and introduce policies and procedures to prevent oversight of deposit changes and...

Department of Housing and Urban Development 2024-002 Supportive Housing for the Elderly-Assistance Listing No. 14.155 Recommendation: Perform training regarding HUD requirements surrounding Residual Receipts Provisions and introduce policies and procedures to prevent oversight of deposit changes and that the entity make the required deposit immediately. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management with conduct training and introduce new policies and procedures to prevent noncompliance. Management will make the required deposit immediately. Name(s) of the contact person(s) responsible for corrective action: Nicole Morely, Executive Director Planned completion date for corrective action plan: June 30, 2025 If the Department of Housing and Urban Development has questions regarding this plan, please call Nicole Morley at 419-874-2376.

View Audit 345196

Finding 525782 (2024-002)

Material Weakness 2024

Town of Merrimack

NH

Cash Management Internal Control / Segregation of Duties Material Weakness § 200.303

Audit Finding Reference: 2024-002 Management’s Response and Planned Corrective Action: We have developed a procedure of printing out all State of NH remittance advices. -Check bank receipts daily. -Print out the State of NH remittance advices. -Confirm Funds were received. -Book the receipt to U...

Audit Finding Reference: 2024-002 Management’s Response and Planned Corrective Action: We have developed a procedure of printing out all State of NH remittance advices. -Check bank receipts daily. -Print out the State of NH remittance advices. -Confirm Funds were received. -Book the receipt to Unifund. Name of Contact Person and Completion Date: Name 1: Paul Calabria Name 2: Xenia Simpson Anticipated Completion Date – February 25, 2025

View Audit 344936

Finding 525761 (2024-001)

Material Weakness 2024

South Vermillion Community School Corporation

IN

School Nutrition Programs Subrecipient Monitoring Cash Management § 200.202 § 200.211 § 200.301 § 200.303 § 200.328

FINDING 2024-001 Finding Subject: Child Nutrition Cluster - Reporting Summary of Finding: There were no controls in place to ensure that the School Corporation complied with the reporting requirements. The reimbursement request reports were prepared and submitted by the Food Service Director without...

FINDING 2024-001 Finding Subject: Child Nutrition Cluster - Reporting Summary of Finding: There were no controls in place to ensure that the School Corporation complied with the reporting requirements. The reimbursement request reports were prepared and submitted by the Food Service Director without any oversight, review or approval process to ensure accuracy of the reports. There was no oversight to make sure that the number of meals served matched the report filed. The lack of internal controls was systemic throughout the audit period. Contact Person Responsible for Corrective Action: Amanda Myers Contact Phone Number and Email Address: 765-832-3551/amyers@svcs.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Amanda Myers, Food Services Director, will continue to receive the information for the monthly meals served from the cafeteria managers at each school. Once she enters the information, the HS cafeteria manager will review the numbers to ensure that the information was entered correctly. The reimbursement forms and information that was entered will be submitted to the finance department to ensure the reimbursement process is correctly receipted. Anticipated Completion Date: Immediate.

View Audit 344930

Finding 525750 (2024-004)

Significant Deficiency 2024

Iowa Grant School District

WI

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring

Finding #2024-004 – Education Stabilization Fund – ESSER II #84.425D and ESSER III #84.425U Federal Grantor – U.S. Department of Education Pass-through Award Number – 2022-252646-DPI-ESSERFII-163 and 2022-252646-DPI-ESSERFIII-165 Pass-through Entity – Wisconsin Department of Public Instruction Co...

Finding #2024-004 – Education Stabilization Fund – ESSER II #84.425D and ESSER III #84.425U Federal Grantor – U.S. Department of Education Pass-through Award Number – 2022-252646-DPI-ESSERFII-163 and 2022-252646-DPI-ESSERFIII-165 Pass-through Entity – Wisconsin Department of Public Instruction Condition: There was one Education Stabilization Fund construction project performed by a contractor. Grant expenditures for project totaled $348,177. 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 contractor or subcontractor t 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: Potential reimbursement for costs that did not follow the wage rate requirements. Questioned Costs: $348,177 Recommendation: Establish controls to comply with wage rate requirements related to the Education Stabilization Fund. Response: Before bidding any future construction project more than $2,000, the request for bid and contract will include a prevailing wage rate clause. Certified payrolls will be received for any such contracts. Contact Person: Loras Winders Anticipated Completion: June 30, 2025

View Audit 344902 Questioned Costs: $1

Finding 525688 (2024-001)

None 2024

Safespace, Inc.

FL

Cash Management Questioned Costs

Reimbursement requests are submitted within 30 days of month end and reviewed by the Director of Finance for accuracy and completeness.

View Audit 344814

Finding 525679 (2024-003)

Significant Deficiency 2024

Flat Rock - Haw Creek School Corporation

IN

School Nutrition Programs Internal Control / Segregation of Duties Cash Management § 200.303

Context: For one sponsor claim reimbursement in a sample of four claims, the Food Service Director prepared the sponsor claim reimbursement summary without a secondary, documented review before the submission of the claim to ensure the accuracy of the sponsor claim reimbursement summary. Contact P...

Context: For one sponsor claim reimbursement in a sample of four claims, the Food Service Director prepared the sponsor claim reimbursement summary without a secondary, documented review before the submission of the claim to ensure the accuracy of the sponsor claim reimbursement summary. Contact Person Responsible for Corrective Action: Melissa Dempsey Contact Phone Number: 812-546-2000 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: I have spoken to the Food Service Director to ensure that 2 individuals are signing off on all the claims. Anticipated Completion Date: 3/1/2025

View Audit 344796

Finding 525637 (2024-003)

Significant Deficiency 2024

Cottey College

MO

Questioned Costs Student Financial Aid Cash Management

Condition: During our testing of thirty-seven student files, we noted ten individuals (27%) that were not properly awarded Direct Loans. Corrective Action Plan: During the month of October 2024, a financial aid consultant met with Cottey staff to discuss and plan better procedures related to awardi...

Condition: During our testing of thirty-seven student files, we noted ten individuals (27%) that were not properly awarded Direct Loans. Corrective Action Plan: During the month of October 2024, a financial aid consultant met with Cottey staff to discuss and plan better procedures related to awarding and reviewing Federal Loans. Throughout the 2024-25 school year, we have implemented quarterly internal audits where students are randomly selected and processed through an internal review of their federal awards. Through this new process, we are reviewing loan eligibility, disbursement dates, and documentation for each student. By completing this process quarterly, we will be able to do an additional review of each student in detail while the school year is still in session and corrections can be made. Responsible Person for Correction Action Plan: Hannah Masters (Executive Director of Financial Aid and Student Accounts) Implementation Date for Corrective Action Plan: 01/30/2025

View Audit 344753 Questioned Costs: $1

Finding 525612 (2024-003)

Significant Deficiency 2024

Bluefield University

VA

Cash Management Reporting

U.S. Department of Education, Student Financial Aid Cluster – Assistance Listing # 84.033, 84.063, 84.007, 84.268 – Cash Management Condition: Overdrawn federal student aid funds were not timely returned to the Department of Education. Criteria: In accordance with 34 CFR 668.162(b), a school may not...

U.S. Department of Education, Student Financial Aid Cluster – Assistance Listing # 84.033, 84.063, 84.007, 84.268 – Cash Management Condition: Overdrawn federal student aid funds were not timely returned to the Department of Education. Criteria: In accordance with 34 CFR 668.162(b), a school may not request more funds than the school needs immediately related to the disbursements the school has made or will make to eligible students and parents. A school must make the disbursements as soon as administratively feasible, but no later than three business days following the date the school receives those funds. Any funds not disbursed by the end of the third business day are considered excess cash. Cause: Lack of controls over cash management. Effect: Excess federal cash retained by the institution. Context: The University had overdrawn federal student aid funds of approximately $219,000 at June 30, 2024 related to draws that were made during June 2024. Repeat Finding from Prior Year: Not a repeat finding. Recommendation: We recommend the University implement appropriate training regarding compliance regulations into the employee onboarding process and thereafter for applicable employees. Additionally, we recommend the University implements timely review procedures to ensure that any overdrawn funds are returned within the tolerance period. Corrective Actions: In early October 2024, all staff from teh business office, student accounts, and financial aid met and developed a plan whereby they will be developing a calendar to include all key dates regarding student financial milestones. This calendar will include dates such as preregistration preliminary charge and financial aid posting dates, semester/term start dates, semester/term census dates, final charge posting dates, among other important dates. The team drafted this calendar in fall 2024 and implemented it effective January 2025.

View Audit 344711

Finding 525573 (2024-003)

Significant Deficiency 2024

Walker River Irrigation District

NV

Cash Management

Staff will compare all bank account reconcilations against the total compostion of all cash accounts maintained within the general ledger's individual funds.

View Audit 344670

Finding 525554 (2024-001)

Significant Deficiency 2024

Bethany College

KS

Student Financial Aid Cash Management Subrecipient Monitoring

Corrective Action Plan 2024-001: The College concurs with the finding and has adjusted its processes and controls beginning with the Spring 2024 semester to conduct a review of students for which refund payments need to be made prior to drawing down funds from G5. Anticipated Completion Date: Febru...

Corrective Action Plan 2024-001: The College concurs with the finding and has adjusted its processes and controls beginning with the Spring 2024 semester to conduct a review of students for which refund payments need to be made prior to drawing down funds from G5. Anticipated Completion Date: February 2024 Contact Person: Steven W. Eckman, President

View Audit 344637

Finding 525520 (2024-001)

Material Weakness 2024

Cleveland Municipal School District

OH

Cash Management Reporting Internal Control / Segregation of Duties

The Ohio Department of Education and Workforce audited the Nutrition Department last school year and found the same inconsistencies in its accounting and claiming practices. For this reason, we implemented a new point of sale (POS) system in all schools during the summer of 2024. Implementing the PO...

The Ohio Department of Education and Workforce audited the Nutrition Department last school year and found the same inconsistencies in its accounting and claiming practices. For this reason, we implemented a new point of sale (POS) system in all schools during the summer of 2024. Implementing the POS system will eliminate human errors in our paper-tracking meal-claiming practices. With the new POS system, the cashier presses a “meal” key when students receive a reimbursable meal. Doing so automatically tallies the day's meal counts for breakfast and lunch. The POS system will "flag" schools that have over claimed their enrollment. This flagging system is the same system that is on the CRRS site that the state uses. The new POS can also generate monthly CN-6 & 7 forms, which automatically add up the school's monthly breakfast and lunch counts and are used to file meal reimbursement in CRRS. Daily the managers check their end of day reports to make sure the meals were accounted for properly and not over claimed. At the end of the month our accounting team also checks the meal counts for accuracy before the numbers are entered into CRRS.

View Audit 344601

Finding 525508 (2024-005)

Significant Deficiency 2024

Maywood-Melrose Park-Broadview School District 89

IL

Questioned Costs Cash Management Eligibility § 200.402

Maywood-Melrose Park-Broadview School District 89 06-016-0890-02 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS22 Year Ending June 30, 2024 Corrective Action Plan Finding No.: 2024- 005 Condition: It was noted during the audit that ineligible expenditures were charged to...

Maywood-Melrose Park-Broadview School District 89 06-016-0890-02 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS22 Year Ending June 30, 2024 Corrective Action Plan Finding No.: 2024- 005 Condition: It was noted during the audit that ineligible expenditures were charged to the food service expenditure function. These expenditures were for a back-to-school picnic and consisted of backpacks with school supplies that were provided to students. These expenditures should not have been charged to the food service function in the District’s general ledger system. Plan: The district is reviewing all expenditures monthly to ensure all of them are recorded with the proper account code. Any changes needed will get a journal entry through the Proviso Treasurer’s Office. Anticipated Date of Completion: June 30, 2025 Name of Contact Person: Scott Wold, Business Manager

View Audit 344578

Finding 525499 (2024-006)

Material Weakness 2024

Maywood-Melrose Park-Broadview School District 89

IL

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.402 § 200.408

Maywood-Melrose Park-Broadview School District 89 06-016-0890-02 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2024 Corrective Action Plan Finding No.: 2024- 006 Condition: Audit procedures identified that the District claimed $2,097,350 of expendit...

Maywood-Melrose Park-Broadview School District 89 06-016-0890-02 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2024 Corrective Action Plan Finding No.: 2024- 006 Condition: Audit procedures identified that the District claimed $2,097,350 of expenditures on their June 30, 2024 reimbursement claim submitted to the Illinois State Board of Education, however these expenditures were not received and paid by the District until July/August 2024. Plan: The district performs a review of supporting documentation for expenditures claimed during a reimbursement request to ensure that expenditures claimed for reimbursement occurred during the fiscal year for which they are being claimed. Anticipated Date of Completion: June 30, 2025 Name of Contact Person: Scott Wold, Business Manager

View Audit 344578

Finding 525297 (2024-001)

Significant Deficiency 2024

Gilbert Unified School District No. 41

AZ

Allowable Costs / Cost Principles Reporting Internal Control / Segregation of Duties § 200.303 § 200.510

Finding Number: 2024‐001 Program Name/Assistance Listing Titles: Emergency Connectivity Fund; Education Stabilization Fund Assistance Listing Numbers: 32.009; 84.425 Contact Person: Jackie Mattinen, Director of Finance Anticipated Completion Date: February 28, 2025 Planned Corrective Action: The Gil...

Finding Number: 2024‐001 Program Name/Assistance Listing Titles: Emergency Connectivity Fund; Education Stabilization Fund Assistance Listing Numbers: 32.009; 84.425 Contact Person: Jackie Mattinen, Director of Finance Anticipated Completion Date: February 28, 2025 Planned Corrective Action: The Gilbert Public Schools Finance Department will provide financial oversight of all State and Federal fund applications and will require finance approval prior to submittal of all State and Federal fund applications initiated by all District departments and schools.

View Audit 344525 Questioned Costs: $1

Finding 525260 (2024-002)

Significant Deficiency 2024

Accessible Country Trail, Inc. 042-Hd033

OH

HUD Housing Programs Internal Control / Segregation of Duties Cash Management

Supportive Housing for Persons with Disabilities – Assistance Listing No. 14.181 Recommendation: Perform training regarding HUD requirements surrounding Residual Receipts Provisions and introduce policies and procedures to prevent oversight of deposit changes. Explanation of disagreement with audit ...

Supportive Housing for Persons with Disabilities – Assistance Listing No. 14.181 Recommendation: Perform training regarding HUD requirements surrounding Residual Receipts Provisions and introduce policies and procedures to prevent oversight of deposit changes. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management with conduct training and introduce new policies and procedures to prevent noncompliance. Management will make the required deposit immediately. Name(s) of the contact person(s) responsible for corrective action: Cheryl Wilson, Executive Director Planned completion date for corrective action plan: June 30, 2025

View Audit 344482

Finding 525258 (2024-003)

Significant Deficiency 2024

Accessible Country Trail Ii, Inc./ Swan Creek Apts 042-Hd055

OH

HUD Housing Programs Internal Control / Segregation of Duties Cash Management

Supportive Housing for Persons with Disabilities – Assistance Listing No. 14.181 Recommendation: Perform training regarding HUD requirements surrounding Residual Receipts Provisions and introduce policies and procedures to prevent oversight of surplus cash deposits. Explanation of disagreement with ...

Supportive Housing for Persons with Disabilities – Assistance Listing No. 14.181 Recommendation: Perform training regarding HUD requirements surrounding Residual Receipts Provisions and introduce policies and procedures to prevent oversight of surplus cash deposits. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management with conduct training and introduce new policies and procedures to prevent noncompliance. Name(s) of the contact person(s) responsible for corrective action: Cheryl Wilson, Executive Director

View Audit 344480

Finding 525256 (2024-002)

Significant Deficiency 2024

Accessible Country Trail Ii, Inc./ Swan Creek Apts 042-Hd055

OH

HUD Housing Programs Internal Control / Segregation of Duties Cash Management

Supportive Housing for Persons with Disabilities – Assistance Listing No. 14.181 Recommendation: Perform training regarding HUD requirements surrounding Residual Receipts Provisions and introduce policies and procedures to prevent oversight of surplus cash deposits. Explanation of disagreement with ...

Supportive Housing for Persons with Disabilities – Assistance Listing No. 14.181 Recommendation: Perform training regarding HUD requirements surrounding Residual Receipts Provisions and introduce policies and procedures to prevent oversight of surplus cash deposits. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management with conduct training and introduce new policies and procedures to prevent noncompliance. Name(s) of the contact person(s) responsible for corrective action: Cheryl Wilson, Executive Director

View Audit 344480

Finding 525249 (2024-001)

Significant Deficiency 2024

American Baptist Theological Seminary

TN

Cash Management § 200.305

Management agrees with the finding and recommendation. A process will be put in place to ensure the cash drawn down will be expended within the 30 day timeframe. The Controller will prepare the analysis and the CFO will approve as a part of the month end closing process.

View Audit 344463

Finding 525200 (2024-004)

Material Weakness 2024

Mac, Inc.

MD

Cash Management Material Weakness Reporting

Checklist for completing quarterly reports will be developed by the Grants Managaer and implemented to ensure all quarterly reports for federal and state grants are completed within 15 days following the end of the quarter. Checklist will be given to the Financial Administrator for review on day 16 ...

Checklist for completing quarterly reports will be developed by the Grants Managaer and implemented to ensure all quarterly reports for federal and state grants are completed within 15 days following the end of the quarter. Checklist will be given to the Financial Administrator for review on day 16 following the end of the quarter. Financial Administrator will email confirmation of completion to CEO.

View Audit 344426

Finding 525196 (2024-002)

None 2024

Heart of Oregon Corps, Inc.

OR

Allowable Costs / Cost Principles Questioned Costs Procurement, Suspension & Debarment

Corrective Action: During a period of staff transition in a Program Director role, travel was arranged for a group on a grant-approved training trip, which included several program participants. When the airline tickets were purchased, one participant whose activities and enrollment were part of a ...

Corrective Action: During a period of staff transition in a Program Director role, travel was arranged for a group on a grant-approved training trip, which included several program participants. When the airline tickets were purchased, one participant whose activities and enrollment were part of a different funding source within the same overall program was mistakenly included in this group. This oversight was not caught by program staff at the time, and the member participated in the trip. The issue was identified during the audit, promptly corrected by staff, and the grant funder was refunded for the expense in January 2025, prior to the audit’s completion. Additionally, the process for vetting participants for such trips has been revised to include regular reviews of enrollment status, both at the time of airfare purchase, but also at the time of travel. Program staff will more regularly and actively provide fiscal staff current enrollment information, which will be cross-referenced during both the AP and cost allocation entry, and during the reimbursement A/R invoicing process, to ensure cost allowability. Anticipated Completion Date February 2025

View Audit 344410

Finding 525189 (2024-001)

Material Weakness 2024

Child & Family Services of Northwestern Michigan, Inc.

MI

Allowable Costs / Cost Principles Cash Management Material Weakness § 200.403

Management's Response: The Organization acknowledges the finding and agrees with the auditors' recommendations. We recognize the importance of maintaining accurate documentation and financial controls to ensure compliance with federal regulations. To address the finding, the Organization will implem...

Management's Response: The Organization acknowledges the finding and agrees with the auditors' recommendations. We recognize the importance of maintaining accurate documentation and financial controls to ensure compliance with federal regulations. To address the finding, the Organization will implement the following corrective actions: 1) Journalizing administrative allocations - effective March 31, the Organization will implement a procedure to allocate administrative costs to each applicable federal award program through monthly journal entries within the general ledger. 2) Improved documentation retention - the Organization will establish a process to retain supporting documentation for all costs submitted for reimbursement, ensuring alignment between the general ledger and reimbursement requests. 3) Internal controls for expense classification - the Organization will implement additional controls to prevent expenses from being reclassified within the general ledger after reimbursement requests have been submitted. Any necessary adjustments will be documented with a clear audit trail. These corrective actions will be fully implemented by March 31, 2025, will include and cover all such costs from the start of the fiscal year which began October 1, 2024, and management will monitor compliance to ensure ongoing adherence to these procedures.

View Audit 344405

Corrective Action Plans

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