Corrective Action Plans

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Finding 30391 (2022-018)
Significant Deficiency 2022
Finding: 2022-018 Department of Human Services Response/Corrective Action Plan: The Department of Human Services agrees with the recommendation. The Department will ensure rent changes are accurately reflected in Service Now and therefore the monthly amount is calculated accurately. If a paymen...
Finding: 2022-018 Department of Human Services Response/Corrective Action Plan: The Department of Human Services agrees with the recommendation. The Department will ensure rent changes are accurately reflected in Service Now and therefore the monthly amount is calculated accurately. If a payment is issued in excess of what the household is eligible to receive, it is standard practice for DHS to request refunds or apply payments to future months of the renter?s direct rental obligation or direct utility assistance (as per the state?s program/policy manual). Contact Person: Nikki Aden, Director Housing Stability Anticipated Completion Date: Complete.
View Audit 36677 Questioned Costs: $1
Finding 30364 (2022-025)
Significant Deficiency 2022
Finding: 2022-025 Department of Public Instruction Response/Corrective Action Plan: The Department of Public Instruction agrees with this finding. The Department of Public Instruction is reviewing and rewriting ESSER I Equitable Services internal procedures to ensure that the records are retai...
Finding: 2022-025 Department of Public Instruction Response/Corrective Action Plan: The Department of Public Instruction agrees with this finding. The Department of Public Instruction is reviewing and rewriting ESSER I Equitable Services internal procedures to ensure that the records are retained in digital format. Contact Person Ann Ellefson, Academic Support Director Anticipated Completion Date This process will be completed by March 31, 2023.
AIS Documentation for Title I Students Condition: The District had fifteen students Title /folders which were lacking documentation to meet the District's Academic Intervention Service ("AIS") internal control plan to show and track the students ' progress. Cause: Some AIS of the teachers and staff...
AIS Documentation for Title I Students Condition: The District had fifteen students Title /folders which were lacking documentation to meet the District's Academic Intervention Service ("AIS") internal control plan to show and track the students ' progress. Cause: Some AIS of the teachers and staff were not good about printing the students' progress notes and putting the info in the students AIS folder to keep track of the students' progress. Corrective Action: AIS Student progress will be entered into RT/ Direct (electronic folder tracking system) on a quarterly basis by AIS providers. The information entered will be used to assess the students' progress and the need/or adjustments in academic interventions provided. In addition, reports from RT/ Direct will be utilized to ensure only Title eligible students are receiving the Federal assistance. Corrective Action Implemented by: The Corrective Action will be implemented by the Director of Curriculum, Instruction and Technology. Correction Action Implementation Date: The Corrective Action will implemented immediately, with notes being required in all AJS student. Files by the end of the third quarter of the 22-23 school year.
UTILIZE BOARD TO EXTENT POSSIBLE
UTILIZE BOARD TO EXTENT POSSIBLE
The Board of Directors is and will remain involved in the financial affairs of the Cooperative.
The Board of Directors is and will remain involved in the financial affairs of the Cooperative.
DANA-FARBER CANCER INSTITUTE, INC. AND SUBSIDIARIES Schedule of Findings and Questioned Costs Year ended September 30, 2022 Finding Number: 2022-001 Program Information: Provider Relief Fund Federal Agency: Department of Health and Human Services/National Institutes of Health Program Name: Provider ...
DANA-FARBER CANCER INSTITUTE, INC. AND SUBSIDIARIES Schedule of Findings and Questioned Costs Year ended September 30, 2022 Finding Number: 2022-001 Program Information: Provider Relief Fund Federal Agency: Department of Health and Human Services/National Institutes of Health Program Name: Provider Relief Fund Federal Award Year: October 1, 2021 through September 30, 2022 Federal Award Numbers: See accompanying Schedule of Expenditures of Federal Awards CFDA Numbers: See accompanying Schedule of Expenditures of Federal Awards Compliance requirements: Internal Controls for Provider Relief Fund (PRF) Reporting Criteria or Requirement PRF recipients that received one or more payments exceeding $10,000 in the aggregate during a Payment Received Period are required to report on several required data elements as part of the post-payment reporting process. Reporting must be completed and submitted to HRSA by the reporting dates specified by HRSA. Additionally, Title 45 U.S. Code of Federal Regulations Part 75 (45 CFR 75), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for HHS Awards, section Title 45 U.S. Code of Federal Regulations Part 75 (45 CFR 75), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for HHS Awards, section 03(a) states the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition Found, Including Perspective The dollar amount of expenses reported by management in the HRSA portal Period 2 submission ($5,947,568) was incorrect. Management entered the total dollar amounts of expenses for Periods 1 and 2 rather than just the Period 2 expenses that should have been reported in the Period 2 submission. The condition found results from a misinterpretation of the PRF Reporting Period 2 submission. In completing the PRF Reporting Period 2, the HRSA website automatically populated certain PRF Reporting Period 1 data into the HRSA Reporting Period 2 portal. Management interpreted this to mean that unreimbursed COVID expenses are to be reported on a cumulative basis in the PRF Reporting Period 2 and therefore overstated unreimbursed expenses for Period 1. Institute Response Dana-Farber Cancer Institute concurs with the findings and recommendations associated with the Internal Controls for PRF Reporting and will ensure each of the data elements reported to HRSA are accurate and result in amounts consistent with its underlying records. There was an error in PRF Reporting Period 2 due to a misinterpretation of the instructions, which resulted in the double counting of Period 1 expenses. When it was determined there was an error, Dana-Farber immediately contacted HRSA to request re-opening of the Period 2 report to revise the reported expenses. HRSA did not allow for the re-opening of the reporting period and maintained that the adjustment should be submitted during the Institute?s next reporting period. Corrective Plan: Dana-Farber Cancer Institute will make the adjustment in its next reporting period, Period 5, due by September 2023. The adjustment will net down Period 1 expenses and remedy the double counting issue. As the correct interpretation of the instructions is now known to Dana-Farber, the expenses will be reported to HRSA accurately and consistent with Dana-Farber records moving forward. Contact Person: Valeria Leite Director, Research Finance Dana-Farber Cancer Institute 450 Brookline Avenue Boston, MA 02215 Ph: 617-632-3753 Email: vleite@dfci.harvard.edu Melissa Chammas Senior Director of Financial Operations Dana-Farber Cancer Institute 450 Brookline Avenue, Boston, MA., 02215 Ph: 617-582-8311 Email: Melissa_Chammas@dfci.harvard.edu
Agency: internal Name of contact person and title: Eric Kool, director of Polk County Community, Family and Youth Services Anticipated completion date: Effective immediately / December 2022 Agency?s response: Concur: We agree with this finding. The Community Family and Youth Services (CFYS) team wil...
Agency: internal Name of contact person and title: Eric Kool, director of Polk County Community, Family and Youth Services Anticipated completion date: Effective immediately / December 2022 Agency?s response: Concur: We agree with this finding. The Community Family and Youth Services (CFYS) team will try to submit reports 5 days earlier than deadline in case there are portal problems. In addition, CFYS will have other personnel and Central Accounting assist in reviewing the data to ensure timeliness
Finding 30317 (2022-032)
Significant Deficiency 2022
Finding: 2022-032 Department of Public Instruction Response/Corrective Action Plan: The NDDPI Agrees with the recommendation. When calculating 2023-2024 and future allocations, the NDDPI will ensure compliance with ESEA Section 2102(a)(1) and will not include Neglected and Delinquent facilitie...
Finding: 2022-032 Department of Public Instruction Response/Corrective Action Plan: The NDDPI Agrees with the recommendation. When calculating 2023-2024 and future allocations, the NDDPI will ensure compliance with ESEA Section 2102(a)(1) and will not include Neglected and Delinquent facilities in the allocation or equitable share processes. Additionally, the NDDPI will communicate the change in practices to impacted public school districts and Neglected and Delinquent facilities during spring/summer 2023. Contact Person Allocations: Jamie Mertz, Fiscal Management Director Correspondence: Ann Ellefson, Academic Support Director Anticipated Completion Date The process will be complete by July 1, 2023.
View Audit 36677 Questioned Costs: $1
Finding: 2022-030 Department of Public Instruction Response/Corrective Action Plan: The Department of Public Instruction agrees with the finding. All pertinent information pertaining to the allocation of Title Program funds will be stored in a single location, both physical and electronic. Con...
Finding: 2022-030 Department of Public Instruction Response/Corrective Action Plan: The Department of Public Instruction agrees with the finding. All pertinent information pertaining to the allocation of Title Program funds will be stored in a single location, both physical and electronic. Contact Person Jamie Mertz, Fiscal Management Director Anticipated Completion Date March 1, 2023
Finding: 2022-034 OMB agrees with this finding and the auditor?s recommendation. We agree with the auditor?s finding that certain agency expenditures were not reported in the proper quarter and that quarterly reports did not reconcile to the state accounting system. However, the federal report was r...
Finding: 2022-034 OMB agrees with this finding and the auditor?s recommendation. We agree with the auditor?s finding that certain agency expenditures were not reported in the proper quarter and that quarterly reports did not reconcile to the state accounting system. However, the federal report was required to be submitted ten days after the close of the period. The state accounting system was not closed by the time the federal reports were required to be submitted. The U.S. Department of Treasury recognized this and directed reporting agencies to correct and revise prior submissions when each subsequent report was submitted. OMB made these revisions as required and all expenditures were reported appropriately as the final Coronavirus Relief Funds reports were submitted. Although the CRF program is completed, in the future the Office of Management and Budget will review existing procedures to take whatever steps are reasonable to ensure federal reports are complete, accurate and reconcile to the state's accounting system. Contact Person: Joe Goplin, Director of State Financial Services Anticipated Completion Date: Not Applicable. The program is complete.
We concur with the recommendation, and we will put procedures in place to make sure that the HQS inspections and re-inspections are completed within the required timeframe to meet the HUD compliance requirements. Charles Chambers, Jr., Executive Director, has assumed responsibility of executing this...
We concur with the recommendation, and we will put procedures in place to make sure that the HQS inspections and re-inspections are completed within the required timeframe to meet the HUD compliance requirements. Charles Chambers, Jr., Executive Director, has assumed responsibility of executing this corrective action as of September 26, 2023.
Condition: The District has not adequately established internal controls to ensure that net cash resources are being properly monitored. Plan: Internal controls will be established and implemented related to the cash management compliance requirement, including monitoring accumulated cash bala...
Condition: The District has not adequately established internal controls to ensure that net cash resources are being properly monitored. Plan: Internal controls will be established and implemented related to the cash management compliance requirement, including monitoring accumulated cash balances and ensuring that balance does not exceed 3 months of the average progam expenditures. Anticipated Date of Completion: 6/30/2023 Name of Contact Person: Brian Dukes, Superintendent Management Response: There is no disagreement with this finding and internal controls will be developed to monitor the net cash resources of the nonprofit school food service.
Department of Housing and Urban Development Assistance Listing Number 14.181 Year Ended December 31, 2022 2022-001 Significant Deficiency over Internal Control over Tenant Files and Recertifications Recommendation: Systems should be put in place to ensure internal controls are being properly followe...
Department of Housing and Urban Development Assistance Listing Number 14.181 Year Ended December 31, 2022 2022-001 Significant Deficiency over Internal Control over Tenant Files and Recertifications Recommendation: Systems should be put in place to ensure internal controls are being properly followed and increase oversight from executive management over the property management department. Corrective Action: The Organization has hired individuals with experience in property management and has begun to implement systems to ensure tenant files are complete and recertifications are performed timely. Person Responsible for Corrective Action: Amy Maden, CFO Anticipated Completion Date for Corrective Action: The corrective action will be immediately implemented in response to the auditor?s recommendation. If there are questions regarding this corrective action plan, please call Amy Maden, CFO, at 615.242.3576. Sincerely, Amy Maden, CFO Park Center, management agent for Haley?s Park, Inc.
CORRECTIVE ACTION PLAN November 9, 2022 United States Department of Health and Human Services Wood River Health Services, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. CohnReznick LLP 350 Church Street Hartford, CT 06103 Audit Period: June 30, 2022 ...
CORRECTIVE ACTION PLAN November 9, 2022 United States Department of Health and Human Services Wood River Health Services, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. CohnReznick LLP 350 Church Street Hartford, CT 06103 Audit Period: 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 numbers assigned in the schedule. FEDERAL AWARDS FINDINGS AND QUESTIONED COSTS SIGNIFICANT DEFICIENCY 2022.001 ? Sliding Fee Scale Discount Recommendation The Center should establish a system of internal controls to ensure that all sliding fee discounts are properly calculated. Action Taken Wood River Health Services is committed to applying the sliding fee discounts appropriately. Actions we are taking: ? Re-education of the Sliding Fee Discount Schedule (SFDS) to all personnel in the front desk area ? Create Front Desk cheat sheets for SFDS and collection of fees ? Review of Community Resource approvals if a slide is revised during a cycle If the Cognizant or Oversight Agency for Audit has questions regarding this plan, please contact Alison Croke acroke@wrhsri.org. ? Sincerely yours, Alison Croke, MHA President and Chief Executive Officer 823
Corrective Action Plan Finding 2022-001 Provider Relief Fund (Assistance Listing #93.498) Activities Allowed or Unallowed and Allowable Costs At the beginning of the pandemic, Eisenhower Medical Center created a COVID-19 response team to evaluate the requirements for the COVID-19 funding received a...
Corrective Action Plan Finding 2022-001 Provider Relief Fund (Assistance Listing #93.498) Activities Allowed or Unallowed and Allowable Costs At the beginning of the pandemic, Eisenhower Medical Center created a COVID-19 response team to evaluate the requirements for the COVID-19 funding received and ensure the funds were only used for allowable purposes. The response team continuously monitored the FAQs and other guidance on the reporting requirements as they continued to evolve as additional funds were received. As part of the Uniform Guidance audit, Eisenhower Medical Center provided documentation of the Provider Relief Fund review process, including response team meeting agendas, email correspondence, as well as management sign-off on the lost revenue calculations and expenses submitted as part of the Provider Relief Fund Period 2 report. Through the audit testing, we were asked to provide copies of approval documents for some of the supply requisitions for expenses reported as part of the Provider Relief Fund period 2 report. The documents in question were paper approval forms for some of the supplies purchased in July through December of 2020. Historically these documents were only retained for two years and thus they were not available for the audit procedures. In November 2021, we implemented a new automated supply requisition process that is integrated with our financial software (Workday). This new implementation will help to correct this issue in the future with the ability to provide electronic documentation of date/time stamped approvals. In addition to the new requisition process we wanted to improve the process for documenting the review of the expenses and lost revenue to be reported in the Provider Relief Fund reports. To ensure our internal controls are documented to level necessary under current audit standards, Eisenhower has developed a review checklist to document the review and approval of supporting documentation of the revenue and expense information to be reported in the Provider Relief Fund reports. The checklist will be retained with our existing support of Provider Relief Fund federal expenditures. The new checklist had not been developed when the Provider Relief Fund Period 2 Report was submitted, and thus not used. The new checklist however, will be used for any future Provider Relief Fund Report submissions. Responsible Official: Melanie Long, VP Finance Anticipated Completion Date: March 31, 2023
Finding 30235 (2022-001)
Significant Deficiency 2022
Program: COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds Financial Assistance Listing Number: 21.027 Federal Agency: U.S. Department of Treasury Award Year: 2021 Grant Award Number: N/A Compliance Requirements: Reporting Type of Finding: Instance of Noncompliance, Significant Deficien...
Program: COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds Financial Assistance Listing Number: 21.027 Federal Agency: U.S. Department of Treasury Award Year: 2021 Grant Award Number: N/A Compliance Requirements: Reporting Type of Finding: Instance of Noncompliance, Significant Deficiency in Internal Control over Compliance Management?s Response: We concur. Views of Responsible Officials and Corrective Action: With the final rule and final SLFRF compliance and reporting guidance now in place, the City has implemented policies and procedures to ensure the reporting requirements is met. Name of Responsible Person: Jennifer Hennessey, Director of Finance Projected Implementation Date: April 30, 2023
Corrective Action Plan and Views of Responsible Officials The District strives to maintain adequate and accurate inventory records for assets and services purchased with all funds, regardless of source. Staff works hard to ensure that inventory records are regularly updated to reflect when and to wh...
Corrective Action Plan and Views of Responsible Officials The District strives to maintain adequate and accurate inventory records for assets and services purchased with all funds, regardless of source. Staff works hard to ensure that inventory records are regularly updated to reflect when and to whom all purchased items and services are provided, reflecting compliance with all program requirements. For the fiscal year under review, the District prioritized providing students and staff with technology needed to meet the otherwise unmet connectivity needs of students and school staff during the COVID-19 pandemic and recognizes the need for improved inventory tracking practices by all staff. The District believes that ECF Program support was not used to fund more than one connected device and more than one Wi-Fi hotspot per student or school staff member during the COVID-19 emergency period.
Finding 30231 (2022-002)
Material Weakness 2022
Management?s Views and Corrective Action Plan: Management has implemented a corrective action plan as noted in Financial Statement Finding 2022-001. Merrick, Inc. only received Provider Relief Fund distributions for Period 2 and therefore reporting is complete. If instances arise in the future requi...
Management?s Views and Corrective Action Plan: Management has implemented a corrective action plan as noted in Financial Statement Finding 2022-001. Merrick, Inc. only received Provider Relief Fund distributions for Period 2 and therefore reporting is complete. If instances arise in the future requiring additional reporting, Merrick, Inc. will implement controls to ensure reported information is accurate prior to submission. / Person Responsible for Correction Action: John Wayne Barker, Executive Director / Completion Date: February 10, 2023.
Finding 2022-001: Certified Community Behavioral Health Clinic Expansion Grants Assistance Listing #93.696;Federal Agency: U.S. Department of Health and Human Services Grant Period: Year ended December 31, 2022 Effect: There is no documentation that the request for reimbursement was reviewed prior t...
Finding 2022-001: Certified Community Behavioral Health Clinic Expansion Grants Assistance Listing #93.696;Federal Agency: U.S. Department of Health and Human Services Grant Period: Year ended December 31, 2022 Effect: There is no documentation that the request for reimbursement was reviewed prior to submission. Recommendation: We recommend that the County document their review to demonstrate that claims were reviewed for accuracy and compliance with program requirements prior to submission. Management Response: The County will ensure that procedures are in place to ensure documentation of review of claims prior to submission for reimbursement. Context: Of the 13 claims submitted for reimbursement during 2022, we examined 2 to test the County's controls over compliance and compliance surrounding program requirements and determined that claims were submitted without documentation of review by the Director of Public Health. Additionally, we noted that 13 claims were submitted during 2022 as there was 1 claim covering February 2021 - December 2021 that was submitted in 2022 for reimbursement. Due to the delay in submission, the County was only reimbursed for $539,990 of the $652,990 costs incurred. Condition/Criteria: The County submits claims for reimbursement which are completed by County personnel and are to be reviewed by the Director of Public Health. The review of these claims for reimbursement is not documented and therefore there is no evidence available demonstrating that this review is taking place. Ultimately, the County submitted the claims for reimbursement during 2022 and had supporting documentation agreeing to the amounts requested, therefore this is not a compliance finding. Rather, this is a finding regarding the County's internal control over compliance.
2022-005 - INTERNAL CONTROLS OVER COMPLIANCE AND COMPLIANCE OVER ALLOWABLE COSTS/ALLOWABLE ACTIVITIES - EXPENDITURES; RESPONSE: management agrees with the finding and has taken steps to address processes and implement procedures to ensure all transactions are properly approved.; Responsible Official...
2022-005 - INTERNAL CONTROLS OVER COMPLIANCE AND COMPLIANCE OVER ALLOWABLE COSTS/ALLOWABLE ACTIVITIES - EXPENDITURES; RESPONSE: management agrees with the finding and has taken steps to address processes and implement procedures to ensure all transactions are properly approved.; Responsible Official: Program Monitors, Finance manager, CFO, and Treasurer.
2022-006 - INTERNAL CONTROL OVER COMPLIANCE AND COMPLIANCE OVER ALLOWABLE COSTS/ALLOWABLE ACTIVITIES - PAYROLL; RESPONSE: Management agrees with the finding and has implemented process and approval processes regarding timesheets. This is a repeat finding from previous audit and addressed with the un...
2022-006 - INTERNAL CONTROL OVER COMPLIANCE AND COMPLIANCE OVER ALLOWABLE COSTS/ALLOWABLE ACTIVITIES - PAYROLL; RESPONSE: Management agrees with the finding and has implemented process and approval processes regarding timesheets. This is a repeat finding from previous audit and addressed with the understanding that this finding would also come up in our 22 Audit.; Responsible Official: Christine Crow Eagele, Payroll Manager.
Finding 2022-002:COVID-19 Education Stabilization Fund, CFDA 84.425D U.S. Department of Education Passed through the Colorado Department of Education Compliance Requirements: Reporting Grant No.: 4425 Type of Finding: Internal Control Over Compliance (significant deficiency) and Compliance ...
Finding 2022-002:COVID-19 Education Stabilization Fund, CFDA 84.425D U.S. Department of Education Passed through the Colorado Department of Education Compliance Requirements: Reporting Grant No.: 4425 Type of Finding: Internal Control Over Compliance (significant deficiency) and Compliance (noncompliance) Recommendation: The District should strengthen its internal controls with adopted policies and procedures to ensure compliance with federal program reporting requirements. Action Taken: The district will strength its internal control to ensure that all reporting requirements are met in a timely manner. If the U.S. Department of Education has questions regarding this plan, please call the responsible party listed below. Sincerely yours, Jeff Bollinger Superintendent Mountain Valley School District RE-1 Lisa DuPont Co-Business Manager Mountain Valley School District RE-1 Rebecca Quintana Co-Business Manager Mountain Valley School District RE-1
Finding 30157 (2022-001)
Material Weakness 2022
Report will be filed as required.
Report will be filed as required.
Corrective Action Plan December 6, 2022 Cognizant or Oversight Agency for Audit Unified School District #343 respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Jarred, Gilmore & Phillips, PA, P.O. Box 77...
Corrective Action Plan December 6, 2022 Cognizant or Oversight Agency for Audit Unified School District #343 respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Jarred, Gilmore & Phillips, PA, P.O. Box 779, 1815 S Santa Fe, Chanute, Kansas 66720. Audit period: Year ended June 30, 2022 . The findings from the December 6, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Finding: 2022-001 ? Meal Reporting Condition: During our testing of meal reporting, we tested two months of meal report claims submitted to the State and traced to individual count sheets per school. It was discovered that on one day, eligible student meals were not included in the student meals total that was claimed for reimbursement. Recommendation: Policies and procedures should be written to provide internal control over meal reporting. We recommend the District establish a review process, such as having another individual review count sheets and compare them to the number of meals submitted, to ensure all meals submitted for reimbursement are for the correct number of meals. Action Taken: We concur with the recommendation and since the 2022 fiscal audit took place, we have updated review procedures to ensure that all meal reports are reviewed to ensure that they are being properly reported. Anticipated Complete Date: October 26, 2022 Should the Oversight Agency for Audit have questions regarding this plan, please contact Jenny Herschell, Business Manager/Board Clerk, at (785) 597-5138. Sincerely Unified School District #343
CORRECTIVE ACTION PLAN July 20, 2023 Goodwill Industries of Michiana, Inc. respectfully submits the following corrective action plan for the year ended 2022. Audit Period: Year Ended December 31, 2022 SIGNIFICANT DEFICIENCY FINDING ? FEDERAL AWARDS 2022-002 ALLOWABLE COSTS The payroll allocat...
CORRECTIVE ACTION PLAN July 20, 2023 Goodwill Industries of Michiana, Inc. respectfully submits the following corrective action plan for the year ended 2022. Audit Period: Year Ended December 31, 2022 SIGNIFICANT DEFICIENCY FINDING ? FEDERAL AWARDS 2022-002 ALLOWABLE COSTS The payroll allocation that determines costs charged to the federal grant was not updated in time for the payroll system to adjust costs charged to the grant for the corresponding payroll periods. Recommendation: Management should implement a review process to ensure payroll is accurately allocationed to the grant for reimbursement. Action Taken: The payroll process including timing of various steps has been reviewed with the payroll team and steps have been implemented to ensure allocations are entered prior to the system automatically freezing all changes for processing. In the event allocation adjustments are not completed timely, a step has been added to reset the frozen payroll file so that all allocations are properly included. Additionally, after payroll is processed, a secondary review will be conducted to ensure allocations were posted properly and adjustments will be made timely, if needed. Allocations are also reviewed during the month-end invoice creation process, providing a third review. Finally, a complete review of allocations going back to January 1, 2023 will be conducted for all Federal Award programs and any variances will be adjusted and communicated to grantors as deemed necessary. Contact Person: Karman Eash, CFO keash@goodwill-ni.org Effective Date: July 1, 2023
View Audit 31028 Questioned Costs: $1
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