Corrective Action Plans

Finding 308688 (2022-068)

Material Weakness 2022

State of Colorado

CO

Reporting Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.1 § 200.38 § 200.510

(A) CDHS agrees to enhance internal controls over monthly P-EBT reporting to better ensure accuracy. P-EBT is a new program derived from pandemic funding. Being a new program with a lack of federal guidance at implementation, and urgency to get the funds disbursed program staff had to learn about th...

(A) CDHS agrees to enhance internal controls over monthly P-EBT reporting to better ensure accuracy. P-EBT is a new program derived from pandemic funding. Being a new program with a lack of federal guidance at implementation, and urgency to get the funds disbursed program staff had to learn about the nuances of the program and the reporting requirements as it was being implemented. During implementation we recognized that there are some inherent differences with P-EBT from other benefit programs which caused processes to have to be adjusted slightly. Additionally, timing of federal report filing for the P-EBT program is not in synch with our other processes and associated federal reporting requirements and deadlines. This makes it impossible to ensure reconciliation procedures are performed before filing occurs, which is one of our typical internal controls. As a compensating internal control CDHS will ensure that supervisory review processes are performed over P-EBT reporting, and that P-EBT reporting is reconciled to other sources (CBMS and CFMS) as soon as possible after reporting is available. If changes are discovered CDHS will make adjustments to filed P-EBT reports as needed based on reconciliation findings, and communicate changes to necessary parties. (B) CDHS will work to ensure better coordination between program activities and the accounting section relating to federal reporting changes. Accounting will iterate the importance of timely informing the accounting staff when changes are made to program filed federal reports. This message will be delivered in periodic fiscal meetings and identified on the closing calendar. The P-EBT program will ensure that corrections are communicated to accounting on any updates completed on the FNS-292-B report upon discovery, and no later than 30 days after the reporting period. (C) CDHS will ensure that review and approval processes are occurring as designed at various points in the process leading up to entry into CORE. As part of the Requisition (RQS) approval process program and accounting staff independently approve that the correct direct or subrecipient object code is used. These approved RQS transactions are then transitioned into encumbrance documents that drive which object code future expenditures will be booked to. For CCDF transactions related to this finding, both the OEC and Accounting teams inadvertently approved an incorrect object code in 4 RQS's. Staffing shortages coupled with a large increase in workload related to pandemic funding contributed to this oversight. To correct OEC and Accounting will train new staff, periodically familiarize themselves with the appropriate object codes, and perform quality assurance review over object codes before applying approval in CORE. The K1 is compiled from balances derived from expenditure data recorded in CORE. The compilation of the K1 relies on the fact that expenditure balances are accurate, and that prior reviews and approvals of individual transactions have occurred as designed. The K1 currently goes through various levels of review focusing on balance level validation coupled with analytical procedures. To enhance the review process, CDHS will ensure analytical procedures include line level expenditure comparison at the direct and subrecipient levels.

View Audit 282464

Finding 301049 (2022-042)

Significant Deficiency 2022

State of Colorado

CO

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.1 § 200.303

(A) We agree with this recommendation. In recent years, the Federal Government had multiple continuing resolutions in their budget process, resulting in CDE?s Title I allocations coming in multiple iterations. For the last several years, CDE has received revised allocations from the US Department of...

(A) We agree with this recommendation. In recent years, the Federal Government had multiple continuing resolutions in their budget process, resulting in CDE?s Title I allocations coming in multiple iterations. For the last several years, CDE has received revised allocations from the US Department of Education for the fiscal year as late as early summer; in one example, we received six revisions. With staffing shortages and the administrative burden to continuously revise, research issues and update FFATA for each allocation change, CDE took the step to report only the final allocation to FFATA, which was reported as of the month the awardee was awarded. However, the report was submitted later in the fiscal year. CDE will take a two-fold approach to rectify the issue related to the required FFATA reporting for Title I. First, we will report to FSRS the initial awards within 30 days following the date the awardee was provided final approval on their award. This is consistent with CDE?s approach to all other federal awards. Second, we will monitor the continuing resolutions and changes in allocations, and report only the net changes to each awardee, in the month those changes occur from the US Department of Education. Thereby, FSRS will represent the total revised award. In addition to this approach, all Title I awards will continue to be a part of our regular FFATA reconciliation process. (B) We agree with this recommendation. CDE identified its own failure to report two ESSER subawards to FFATA within 30 days as part of the successful development and implementation of a FFATA-specific reconciliation process in Summer 2022. CDE will continue to refine and improve its FFATA reconciliation process.

View Audit 282464

Finding 286714 (2022-075)

Significant Deficiency 2022

State of Colorado

CO

HUD Housing Programs Internal Control / Segregation of Duties Cash Management § 200.303

The Department of Local Affairs (Department) agrees with the recommendation. The Department will strengthen its internal controls through the development of an onboarding program that will include different modules that new employees and/or contractors must work through to receive certification. The...

The Department of Local Affairs (Department) agrees with the recommendation. The Department will strengthen its internal controls through the development of an onboarding program that will include different modules that new employees and/or contractors must work through to receive certification. These modules will include all relevant steps associated with the waiting list process.

View Audit 282464

Finding 286696 (2022-063)

Significant Deficiency 2022

State of Colorado

CO

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.303 § 200.334

In December 2022, the Office of Financial Aid strengthened its internal control over the reporting requirements for the Higher Education Emergency Relief Fund (HEERF), by adding the report due dates to the internal operational calendar. Additional level reviews were also added to the submission proc...

In December 2022, the Office of Financial Aid strengthened its internal control over the reporting requirements for the Higher Education Emergency Relief Fund (HEERF), by adding the report due dates to the internal operational calendar. Additional level reviews were also added to the submission process before the required reports will be sent to the Department of Education and posted on the financial aid website.

View Audit 282464

Finding 286695 (2022-062)

Significant Deficiency 2022

State of Colorado

CO

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

In January 2023, the Executive Director of Financial Aid and Scholarships implemented a code of conduct that addresses and prohibits University personnel from awarding financial aid to their family members or other persons considered conflicts of interest. The Office of Financial Aid and Scholarship...

In January 2023, the Executive Director of Financial Aid and Scholarships implemented a code of conduct that addresses and prohibits University personnel from awarding financial aid to their family members or other persons considered conflicts of interest. The Office of Financial Aid and Scholarships will draft policy by June 30, 2023, to address the segregation of duties that prohibits awarding and disbursing federal, state, or institutional funding to students by one employee.

View Audit 282464 Questioned Costs: $1

Finding 286694 (2022-064)

Significant Deficiency 2022

State of Colorado

CO

Matching / Level of Effort / Earmarking Student Financial Aid Reporting § 200.303

Management agrees. After the notification of the missing HEERF report in December 2021, the UCCS Controller proposed a ?cross-check? process to ensure all future reporting is in compliance and reported in a timely manner. This process is used for both the quarterly and annual reporting process. In ...

Management agrees. After the notification of the missing HEERF report in December 2021, the UCCS Controller proposed a ?cross-check? process to ensure all future reporting is in compliance and reported in a timely manner. This process is used for both the quarterly and annual reporting process. In the quarterly reporting process, the UCCS Controller completes the institutional report and emails the report to the UCCS Financial Aid office Senior Executive Director for verification of the amounts and the data submitted. The Senior Executive Director then enters the student aid portion?s information and provides this to the UCCS Controller for verification of the data. Once verified, the report is uploaded to the UCCS website and a confirmation email is sent to the UCCS Controller as well as the heerfreporting@ed.gov for verification of completion of the website posting.

View Audit 282464

Finding 286570 (2022-060)

Significant Deficiency 2022

State of Colorado

CO

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Mines was delayed in processing NSLDS files due to staffing changes and employee leave. Mines has constructed a process to ensure timely future reporting along with an agreed upon trained back-up for the primary person if they are out for an extended time. Additionally, we have changed how often we ...

Mines was delayed in processing NSLDS files due to staffing changes and employee leave. Mines has constructed a process to ensure timely future reporting along with an agreed upon trained back-up for the primary person if they are out for an extended time. Additionally, we have changed how often we report enrollment files to the Clearinghouse (NSC). We are now reporting every two weeks. The error reports generated after the files are submitted are reviewed as soon as they?re posted, a copy downloaded from NSC and reviewed for corrections which are then completed as soon as possible. Mines is working on an updating the documentation for the full process, including all of the cleanup reports that are run in COGNOS and the Banner jobs before the enrollment file is even processed.

View Audit 282464

Finding 264817 (2022-006)

None 2022

Elysian School

MT

Subrecipient Monitoring Matching / Level of Effort / Earmarking

WAGE RATE REQUIREMENTS Name of contact person: Laurie Hickethier Corrective Action: In the future, the District will put steps in place to ensure all projects funded with federal money that will be over the $2,000 limit will require the company hired to supply the district business manager with a ...

WAGE RATE REQUIREMENTS Name of contact person: Laurie Hickethier Corrective Action: In the future, the District will put steps in place to ensure all projects funded with federal money that will be over the $2,000 limit will require the company hired to supply the district business manager with a certified copy of their payroll for the job done. The district business manager will verify that the wages paid are for the contract no less than the locally prevailing wage for the corresponding work on similar projects in the area. Proposed Completion Date: Immediately

View Audit 262547

Finding 261140 (2022-017)

Material Weakness 2022

Pinecrest Academy of Nevada

NV

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

Finding Number: 2022-017 ? SEFA Preparation Corrective Action Plan: In 2022, the office had downsized due to turnover in staff. While a process was in place for reconciling, a secondary review was not performed to verify accuracy of the residual value calculations. To strengthen the oversight of fin...

Finding Number: 2022-017 ? SEFA Preparation Corrective Action Plan: In 2022, the office had downsized due to turnover in staff. While a process was in place for reconciling, a secondary review was not performed to verify accuracy of the residual value calculations. To strengthen the oversight of financial management in the School, Academica Nevada, the School?s management company, has filled all the open positions and realigned staff responsibilities to reduce individual workloads and provide additional oversight and review. The grant manager will reconcile all grants to ensure proper cutoff, with a secondary review performed by a member of management. Responsible Individuals: Nachum Golodner, Director of Accounting Anticipated Completion Date: June 30, 2023

View Audit 258987

Finding 252559 (2022-001)

Significant Deficiency 2022

United Food Bank

AZ

Internal Control / Segregation of Duties Subrecipient Monitoring Eligibility § 200.303

2022-001 U.S. Department of Agriculture, Food, and Nutrition Service Emergency Food Assistance Program CFDA Number: 10.568/10.569 Passed Through: The Arizona Department of Economic Security Pass Through Number: CtR052634 Award Period: July 1, 2021 ? June 30, 2022 Type of Finding ? Significant Defi...

2022-001 U.S. Department of Agriculture, Food, and Nutrition Service Emergency Food Assistance Program CFDA Number: 10.568/10.569 Passed Through: The Arizona Department of Economic Security Pass Through Number: CtR052634 Award Period: July 1, 2021 ? June 30, 2022 Type of Finding ? Significant Deficiency in Internal Control over Compliance Condition/Context ? Internal control procedures over eligibility requirements for 1 of 40 eligibility sheets tested indicated there was no certifying signature by the eligible recipient agency volunteer, and there was no evidence of secondary review by the distribution agency program officials. Contact Person ? Chariti Stern, Chief Program Officer Corrective Action Plan ? United Food Bank has entirely onboarded all TEFAP agencies to be active on Link2Feed; however, a handful of agencies still use sign-in sheets due to technology limitations. At the 2022 Agency Conference, a presentation was done that conveyed the importance of checking all signatures on United Food Bank documents. The 2022 Partner Agency Handbook explains that a signature is required for the reports and sign-in sheets to be authorized and accepted by United Food Bank. Re-training United Food Bank staff has also occurred to ensure that all reports have the correct signatures and that the United Food Bank staff?s initials are on all documents to ensure that the reports were reviewed.

View Audit 257571

Finding 236264 (2022-003)

None 2022

St. Mary Levee District

LA

Questioned Costs Cash Management Matching / Level of Effort / Earmarking § 200.305

2022-003 Cash Management Management?s Response and Planned Corrective Action: Management will monitor reimbursement requests to insure that payments have been made to vendors prior to submitting the reimbursement request. Name and Title of Contact Person: Timothy Matte, Executive Director

View Audit 236613 Questioned Costs: $1

Finding 235116 (2022-005)

Significant Deficiency 2022

Second Harvest Community Foodbank

MO

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.334 § 200.403

Condition: Administrative costs are submitted to the state monthly for reimbursement on the Record of Expenditures under the TEFAP Financial Assistance form ("FD-32D"). The State reimburses the Organization for administrative costs as determined by the state on a monthly basis. Typically, the monthl...

Condition: Administrative costs are submitted to the state monthly for reimbursement on the Record of Expenditures under the TEFAP Financial Assistance form ("FD-32D"). The State reimburses the Organization for administrative costs as determined by the state on a monthly basis. Typically, the monthly reimbursement amount is significantly less than the actual amount of allowed administrative expenses incurred by the Organization. During our procedures, we noted that certain expenditures, amounting to approximately $3,290, which were included on the FD-32D of which supporting documentation the Organization is required to retain under 2 CFR part 200 was lacking. As such, we could verify these costs related to activities allowed for reimbursement under 2 CFR part 200. Views of Responsible Officials and Corrective Actions: We agree with the auditor's comments and the following action will be taken to improve this situation. The Finance and Administration Manager and the Director of Logistics, who prepare the FD-32D, will work together to ensure that all supporting documentation is retained for all allowable expenses monthly. The corrective actions will be implemented by July 1, 2023.

View Audit 255313

Finding 230248 (2022-001)

Material Weakness 2022

Northeast Ohio Medical University

OH

Student Financial Aid Subrecipient Monitoring Material Weakness

Finding Number: 2022-001 Anticipated Completion Date: 07/19/2022 Responsible Contact Person: Katherine Miranda, University Registrar Kelly Burt, Assistant Registrar Records Management and Reporting Planned Corrective Action: Ensure all graduation dates are reported on enrollment reporting within ...

Finding Number: 2022-001 Anticipated Completion Date: 07/19/2022 Responsible Contact Person: Katherine Miranda, University Registrar Kelly Burt, Assistant Registrar Records Management and Reporting Planned Corrective Action: Ensure all graduation dates are reported on enrollment reporting within 30 days of the status change Due to new procedures, reporting processes and new staff, a group of our Spring 2022 graduates were not reported in a timely manner. Once we were made aware of this issue, we went into immediate action to correct the error. We worked with Clearinghouse to confirm our own misconceptions and ways to remedy the error. We updated all records individually through the Clearinghouse system. After all records were corrected, we updated our staff manual to ensure this does not occur in the future. Staff will continue to review all records to ensure accurate and timely reporting.

View Audit 252913

Finding 212945 (2022-010)

None 2022

Park County

MT

Special Tests & Provisions Matching / Level of Effort / Earmarking

NONCOMPLIANCE WITH SPECIAL TESTS AND PROVISIONS REQUIREMENTS, SCHOOLS AND ROADS-GRANTS TO STATES; AL No. 10.665; GRANT No. 21-CS-11011100-005, YEAR ENDED JUNE 30 2022 Name of contact person: Director of Grants and Special Projects Corrective Action: The county will develop written procedures as re...

NONCOMPLIANCE WITH SPECIAL TESTS AND PROVISIONS REQUIREMENTS, SCHOOLS AND ROADS-GRANTS TO STATES; AL No. 10.665; GRANT No. 21-CS-11011100-005, YEAR ENDED JUNE 30 2022 Name of contact person: Director of Grants and Special Projects Corrective Action: The county will develop written procedures as recommended in finding 2022-007 to address this issue and incorporate this finding?s recommendation. Proposed Completion Date: Immediately

View Audit 250852

Finding 205955 (2022-001)

Material Weakness 2022

Great Hearts America - Texas

TX

Subrecipient Monitoring Material Weakness Period of Performance § 200.302

Finding 2022-001 - Schedule of Expenditures of Federal Awards United States Department of Education Pass Through Entity: Texas Education Agency Federal Program: American Rescue Plan ? Elementary and Secondary School Emergency Relief (ARP ESSER) Assistance Listing Number: 84.425U Federal Award N...

Finding 2022-001 - Schedule of Expenditures of Federal Awards United States Department of Education Pass Through Entity: Texas Education Agency Federal Program: American Rescue Plan ? Elementary and Secondary School Emergency Relief (ARP ESSER) Assistance Listing Number: 84.425U Federal Award Number: S425U210042 Federal Award Year 2022 Repeat Comment: No Type of Finding: Material Weakness Condition: When reviewing the net assets released from restriction in the draft financial statements presented to the board, management determined and brought to the attention of the auditors the net assets restricted for pre-award costs for the ESSER federal program ($1,976,911) should have been released from restrictions during fiscal year ending June 30, 2022. The auditor, when tying the draft schedule of expenditures of federal awards to the updated schedules, determined the Organization had not included the pre-award federal expenditures related to the ESSER federal program. As a result, the initial testing of the ESSER major program did not include $1,976,991 in ESSER expenditures. When this was brought to management?s attention, the schedule of expenditures of federal awards was updated and the additional expenditures provided for testing. Cause: The additional $1,976,991 was related to ?pre-award? dollars awarded during fiscal year ended June 30, 2022, where allowable expenditures incurred in the previous year were permitted by the grant to be used for the ESSER funds awarded in the current year. Management was not aware of the requirement to include these amounts on the schedule of expenditures of federal awards. Recommendation: We recommend management of the Organization strengthen their internal controls to ensure all federal awards are included on the schedule of expenditures of federal awards. Corrective Action Plan: Prior to June 30, 2023, management will prepare an administrative procedure that requires the auditor to provide a draft financial and compliance report at least one (1) week prior to the meeting of the Board. In the procedure, management will require staff to reconcile the Schedule of Expenditures of Federal Awards to the Statement of Activities and other relevant accounting information to ensure the accuracy and completeness of the amounts disclosed. Person Responsible: Kevin Byrne, Vice President of Finance Anticipated Completion Date: June 30, 2023

View Audit 174625

Finding 204843 (2022-001)

None 2022

Buena Vista University

IA

Student Financial Aid Matching / Level of Effort / Earmarking Special Tests & Provisions

2022 Corrective Action Plan Finding Reference Number 2022-001 Contact Person - Patti Demers, Director of Financial Assistance Cause - In October 2021, Buena Vista University changed ERP/SIS software platforms. During the software conversion from the old database to the new database there was a pe...

2022 Corrective Action Plan Finding Reference Number 2022-001 Contact Person - Patti Demers, Director of Financial Assistance Cause - In October 2021, Buena Vista University changed ERP/SIS software platforms. During the software conversion from the old database to the new database there was a period of 10 days in which no new data could be entered by staff. After the new database came online there were some standard reports that were not running as expected, including one that identifies students that have withdrawn from courses and need a Return to Title IV Funds calculated. As a result, the calculation was not completed within the required time period for a small number of withdrawn students. Current Status - All reports that alert staff to course withdrawals have been corrected and are now running on a regular basis so the necessary offices are alerted to the changes in a timely manner. Views of Responsible Officials and Planned Corrective Action -The error occurred during a software transition and data freeze period. This was a unique occurrence and has been remedied through updated system reports running on an automated schedule. Anticipated Completion Date -Already completed.

View Audit 174176

Finding 204841 (2022-003)

Material Weakness 2022

Open Doors for Multicultural Families

WA

Questioned Costs Eligibility Material Weakness § 200.302

We agree with this finding that certifications of direct assistance provided to individuals were not obtained. We have taken steps to correct the issues identified and during June 2023 we modified our procedures for certification of direct assistance received by clients. We will review our process a...

We agree with this finding that certifications of direct assistance provided to individuals were not obtained. We have taken steps to correct the issues identified and during June 2023 we modified our procedures for certification of direct assistance received by clients. We will review our process and procedures for obtaining signatures from clients receiving gift cards and other forms of direct assistance, including non-financial assistance as well as rent and utility assistance, to ensure that amounts received, and dates received are attested by clients via signature or via an acceptable alternative electronic attestation.

View Audit 174174 Questioned Costs: $1

Finding 204831 (2022-001)

Significant Deficiency 2022

Southeastern Illinois College

IL

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

The findings from the December 5, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS ? STUDENT FINANCIAL AID CLUSTER Material Weaknesses: None Significant Deficiencies: 2022-001: Lack of ...

The findings from the December 5, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS ? STUDENT FINANCIAL AID CLUSTER Material Weaknesses: None Significant Deficiencies: 2022-001: Lack of Compliance over Enrollment Reporting Recommendation: We recommend that procedures be developed to review the roster files received from the NSLDS to ensure correct student information is being reported with each roster file. Action Taken: Southeastern Illinois College will be implementing remediation steps to ensure that enrollment information is accurate in the National Student Loan Data System (NSLDS). The College?s Information Technology (IT) department will work with the Registrar in creating a process where graduates who are not originally reported as graduated can be updated to graduated status in National Student Clearinghouse (NSC)?s website. This may include making a graduates? only submission to NSC to update those graduates whose degrees were conferred after the original submission. Also, the Student Affairs department will now review submission data and give approval prior to submission to NSC. To assist in this review, the IT department will develop a data validation report that lists students who have completed a certificate and/or degree and are no longer attending.

View Audit 174139

Finding 204818 (2022-004)

Significant Deficiency 2022

Council on Substance Abuse Ncadd

AL

Questioned Costs Period of Performance Significant Deficiency § 200.77

COSA has already strengthened year-end and grant period ending procedures by conducting monthly reviews to identify any expenses and unpaid expenses that should be captured and submitted for reimbursement. These reviews are being conducted by the Finance Director and Executive Director.

View Audit 174159 Questioned Costs: $1

Finding 204810 (2022-004)

Significant Deficiency 2022

Malone Central School District

NY

Reporting Matching / Level of Effort / Earmarking Special Tests & Provisions § 200.327

The District will implement and communicate with identified staff, a system to ensure that in future contracts prevailing wage documentation is provided to the District Offices at the end of each week of any project.

View Audit 174098

Finding 195008 (2022-001)

Material Weakness 2022

Southern College of Optometry

TN

Matching / Level of Effort / Earmarking

Recommendation: The auditor recommends that policies and procedures are implemented to ensure that adjustments to the estimated liabilities due to the federal government for the Perkins and HPSL loan programs are properly recorded in a timely manner. Action taken: We concur with the recommendation, ...

Recommendation: The auditor recommends that policies and procedures are implemented to ensure that adjustments to the estimated liabilities due to the federal government for the Perkins and HPSL loan programs are properly recorded in a timely manner. Action taken: We concur with the recommendation, and it was implemented effective October 13, 2022.

View Audit 178653

Finding 195003 (2022-001)

None 2022

The Shaw University, Inc.

NC

Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking

Name of Responsible Individual: Associate Director of Financial Aid (Dr. Ojebe Ifegwu), Director of Financial Aid (Ibrahim Bah) and Vice President of Enrollment Management and Student Success (Terrance Dixon) Corrective Action: The University concurs with the finding. The University will ensure th...

Name of Responsible Individual: Associate Director of Financial Aid (Dr. Ojebe Ifegwu), Director of Financial Aid (Ibrahim Bah) and Vice President of Enrollment Management and Student Success (Terrance Dixon) Corrective Action: The University concurs with the finding. The University will ensure that disbursement updates are made no later than 15 days after making the disbursement or becoming aware of the need to adjust a previously reported disbursement. The University will update the disbursement recorded submitted to the COD to reflect the date that funds are credited to the general ledger and/or students' account. Anticipated Completion Date: June 30, 2023

View Audit 178652

Finding 195002 (2022-004)

Material Weakness 2022

South Dakota Health Care Coalition

SD

Matching / Level of Effort / Earmarking Material Weakness § 200.303

Finding: 2022-004 Federal Agency Name: Department of Health and Human Services Program Name: National Bioterrorism Hospital Preparedness Program Federal Financial Assistance Listing #93.889 Compliance Requirement: Earmarking Finding Summary: No independent secondary level of review or approval is p...

Finding: 2022-004 Federal Agency Name: Department of Health and Human Services Program Name: National Bioterrorism Hospital Preparedness Program Federal Financial Assistance Listing #93.889 Compliance Requirement: Earmarking Finding Summary: No independent secondary level of review or approval is performed relating to compliance. One employee is involved in preparing, reviewing and approving information. Additionally, no ongoing analysis is completed over comparison of actual expenditures to earmarked expenditures Responsible Individuals: Greg Santa Maria, Executive Director Corrective Action Plan: The SDHCC is working with its accounting firm to synchronize line-item coding to better ensure that expenditures are correctly coded and do not exceed maximums per line items outlined in grant contracts. The budget to actual grant expenditure comparisons will be provided to the SDHCC treasurer for review and comparison to the grant earmarking maximums. Anticipated Completion Date This is projected to be completed prior to Friday 4/28/23.

View Audit 178651

Finding 194988 (2022-003)

Material Weakness 2022

Southwestern Consolidated School District of Shelby County

IN

Questioned Costs School Nutrition Programs Cash Management § 200.303

FINDING 2022-003 Subject: Child Nutrition Cluster ? Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Numbers: 10.553, 10.555 Pass-Through Entity: Indiana Department of Education Compliance Requir...

FINDING 2022-003 Subject: Child Nutrition Cluster ? Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Numbers: 10.553, 10.555 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Material Weakness Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the reporting compliance requirement. Context: For all four monthly claims selected for testing, there was no formal evidence of the sponsor claim reimbursement summary being reviewed by someone independent of who prepared the sponsor claim reimbursement summary prior to submission. Additionally, we noted that for one claim in the sample of four, the meal counts were overclaimed for the month. In October 2020, the School Corporation overclaimed breakfast by 43 meals and underclaimed lunch by 11 meals. Views of Responsible Officials and Planned Corrective Actions: We concur with the finding. Description of Corrective Action Plan: Food Service Director, Brisha Dunbar will verify that the numbers she pulls from E-trition match the amounts that she is claiming for reimbursement. FSD completes a daily edit check form and compares totals to the monthly E-trition report. Once the food service director has the monthly forms completed Southwestern ECA treasurer, Amber Mitchell will review and compare totals before the numbers are submitted to the State. She will initial the totals form along with the FSD and these forms will be kept on file in the FSD?s office. Responsible Party and Timeline for Completion: Food Service Director, Brisha Dunbar and ECA Treasurer, Amber Mitchell ? these changes will be implemented effective March 2023.

View Audit 178570 Questioned Costs: $1

Finding 194963 (2022-002)

Material Weakness 2022

Northern Indiana Workforce Board, Inc.

IN

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.303

Finding 2022-002: Material Weakness related to Cash Management Condition: Cash draws from WIOA Cluster and Coronavirus Relief Fund grants exceeded the amount needed to cover allowable costs. Recommendation: Management needs to work with the State of Indiana Department of Workforce Development to ref...

Finding 2022-002: Material Weakness related to Cash Management Condition: Cash draws from WIOA Cluster and Coronavirus Relief Fund grants exceeded the amount needed to cover allowable costs. Recommendation: Management needs to work with the State of Indiana Department of Workforce Development to refund the overdrawn funds or apply the funds to allowable costs in the upcoming fiscal year. Management?s Corrective Actions: Staffing changes have occurred, and the fiscal management duties have been outsourced to a third party which has experience with Workforce Boards and related grants. The new Fiscal Agent is working with IN DWD to correct these errors.

View Audit 178568 Questioned Costs: $1

Corrective Action Plans

Filters