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Corrective Action Plans

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Finding 38348 (2022-001)
Material Weakness 2022
New York Blood Center, Inc.
NY
Cash Management Material Weakness Matching / Level of Effort / Earmarking § 200.303
Diabetes, Digestive, and Kidney Diseases Extramural Research (ALN 93.847) Mental Health Research Grants (ALN 93.839) Blood Diseases and Resources Research (ALN 93.242) Allergy and Infectious Diseases Research (ALN 93.855) Recommendation: We recommend that the Organization review their approval polic...
Diabetes, Digestive, and Kidney Diseases Extramural Research (ALN 93.847) Mental Health Research Grants (ALN 93.839) Blood Diseases and Resources Research (ALN 93.242) Allergy and Infectious Diseases Research (ALN 93.855) Recommendation: We recommend that the Organization review their approval policy around cash management and ensure review is performed before drawdowns and that evidence of this review is retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We have implemented the use of a preparer and reviewer for all drawdowns and added a cumulative review to the procedure. Additionally, we have moved from a quarterly to a bimonthly drawdown cycle. Name(s) of the contact person(s) responsible for corrective action: Mahtab Khan Planned completion date for corrective action plan: August 31,2022
View Audit 35886
Finding 38338 (2022-002)
Significant Deficiency 2022
Howard County
IN
Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking § 200.112 § 200.303 § 200.318
FINDING 2022-002 Contact Person Responsible for Corrective Action: Jessica Secrease Contact Phone Number: 765-456-2804 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The County will establish a federally-compliant conflict of interest policy in addi...
FINDING 2022-002 Contact Person Responsible for Corrective Action: Jessica Secrease Contact Phone Number: 765-456-2804 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The County will establish a federally-compliant conflict of interest policy in addition to the County?s current conflict of interest policy. The County Attorney will be notified again that this policy still needs to be created. Anticipated Completion Date: 10/31/2023
View Audit 32527
Finding 38337 (2022-001)
Material Weakness 2022
Howard County
IN
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.303
FINDING 2022-001 Contact Person Responsible for Corrective Action: Jessica Secrease Contact Phone Number: 765-456-2804 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The County will establish an effective internal control system that will segregate ...
FINDING 2022-001 Contact Person Responsible for Corrective Action: Jessica Secrease Contact Phone Number: 765-456-2804 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The County will establish an effective internal control system that will segregate duties when it comes to federal compliance reporting. The Chief Deputy will continue to prepare and submit reports. The Auditor will review and approve any reporting prior to submission. Initialed reports will be kept within the grant file. Anticipated Completion Date: 07/31/2023
View Audit 32527
Bellevue University
NE
Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
2022-002 - Student Financial Assistance Cluster - U.S. Department Of Education - Federal Direct Student Loans - 84.268 - Criteria or specific requirement ? Management is responsible for the reconciliation of the School Account Statement (SAS) data file to the institution?s financial records. Planned...
2022-002 - Student Financial Assistance Cluster - U.S. Department Of Education - Federal Direct Student Loans - 84.268 - Criteria or specific requirement ? Management is responsible for the reconciliation of the School Account Statement (SAS) data file to the institution?s financial records. Planned Corrective Actions (Management's Response) - The University has updated its procedures and policies to better align with their system conversion and continues to improve internal control over reconciliation and record retention. New procedures ensure through automation that the SAS files are downloaded from the federal aid system and processed on a regular monthly occurrence. The SAS information is stored at the student level and copies of the files are maintained in a secure network folder for future retrieval. The University storage of the SAS files and student records align with the federal recommendations and regulatory requirements, ranging from 3 to 7 years. Anticipated Completion Date - April 30, 2022
View Audit 30742
Finding 38313 (2022-002)
Significant Deficiency 2022
Community Teamwork, Inc.
MA
Questioned Costs Matching / Level of Effort / Earmarking
The Director of Finance and Accounting will: ? Compare the indirect admin being charged on every state and federal contract to the most recent contract agreement and/or documents. ? Identify errors and inform the Director of Revenue and Reporting so that corrections can be made. Preventa...
The Director of Finance and Accounting will: ? Compare the indirect admin being charged on every state and federal contract to the most recent contract agreement and/or documents. ? Identify errors and inform the Director of Revenue and Reporting so that corrections can be made. Preventative Action to Prevent Future Recurrence: ? The Fiscal department is implementing a new ERP system (NetSuite) which includes a grants/contract module. This new software will allow for contract documents to be stored in a systematic manner for each federal; state, city and private contract, award or grant. ? The NetSuite System Administrators will ensure that contract documents for all active contracts are uploaded into NetSuite?s Grants Module and that relevant financial information is entered into the master record. ? Indirect admin revenue will be captured in the general ledger under a separate GL code to allow for visibility into the percentage of revenue billed. ? Reports will be generated identifying the funder type; name; contract number; allowable indirect admin rate; actual admin revenue and a calculation of the indirect rate based on indirect revenue and actual expenses for comparison purposes. ? The Director of Finance and Accounting/and or his or her designee will compare the level of indirect admin revenue billed to the funder against the contract stated indirect rate on a monthly basis.
View Audit 25466 Questioned Costs: $1
Finding 38253 (2022-001)
Material Weakness 2022
Mary Rutan Health Association of Logan County and Subsidiaries
OH
Subrecipient Monitoring Material Weakness Reporting
Finding Number: 2022-001 Condition: The Organization does not have a review process in place related to the required reporting submissions to the U.S. Department of Health and Human Services for the PRF program. The Organization selected Option iii for reporting lost revenues, however the Organizat...
Finding Number: 2022-001 Condition: The Organization does not have a review process in place related to the required reporting submissions to the U.S. Department of Health and Human Services for the PRF program. The Organization selected Option iii for reporting lost revenues, however the Organization had mathematical footing errors in the calculation/determination of lost revenue for the second quarter of 2021 and second quarter of 2022. Planned Corrective Action: Mary Rutan will implement a process to ensure an independent review of the reporting submission is completed in future periods. Mary Rutan has updated the lost revenue calculations to correct the mathematical footing errors that were identified. Given the lost revenue reported in the period 4 portal submission was under reported to HHS, no further correction action is deemed necessary as the portal submission can no longer be modified. If any further funding is received that requires further reporting of lost revenues to HHS, Mary Rutan will ensure the lost revenue reported for quarter two of 2021 and quarter two of 2022 are properly reported based on the corrected calculations. Contact person responsible for corrective action: Tom Denbow, VP of Finance & Development Anticipated Completion Date: 9/30/2023
View Audit 30286
Finding 38236 (2022-004)
Significant Deficiency 2022
Pcc Community Wellness Center
IL
Cash Management Internal Control / Segregation of Duties Subrecipient Monitoring
PCC will comply with all provisions of Notices of Awards for capital and all other grants awards by reading and signing off on the grant award provisions. In addition, specifically for all federal capital awards, the Development and Finance Departments will discuss the draw in advance with the HRSA ...
PCC will comply with all provisions of Notices of Awards for capital and all other grants awards by reading and signing off on the grant award provisions. In addition, specifically for all federal capital awards, the Development and Finance Departments will discuss the draw in advance with the HRSA Program Officer and HRSA Capital Program Officer prior to the actual drawdown of the award for their concurrence and approval.
View Audit 31234
Finding 38222 (2022-001)
Significant Deficiency 2022
Coshocton City School District
OH
Special Tests & Provisions Procurement, Suspension & Debarment Subrecipient Monitoring
The District will implement the following procedures immediately to ensure all compliance requirements related to Davis Bacon are met: 1. An attached document will be included in all contracts with the section marked and discussed, signed off on stating there is a clear understanding of the require...
The District will implement the following procedures immediately to ensure all compliance requirements related to Davis Bacon are met: 1. An attached document will be included in all contracts with the section marked and discussed, signed off on stating there is a clear understanding of the requirements to pay laborers not less than one time a week and submit weekly payroll records to the District. 2. The District will present a schedule with a list of items that need to be submitted to the contractor. 3. The Treasurer or designee will monitor timely receipts of the payroll details and check for completeness ? then log the receipt of each item presented on the Contractor Log for each project. 4. As invoices are presented for payment, the Treasurer or designee will compare the date on the invoice to the payroll record log to ensure that all required documents have been received, checked for compliance and logged. 5. If all records have been received and noted, the invoice can move to Accounts Payable to obtain the proper approvals and be paid. 6. If all payroll records have not been received, the invoice will be returned to the vendor with a clear explanation of reason and a list of items that are missing. 7. Once all items are received and compliant, the invoice can move to Accounts Payable to obtain the proper approvals and be paid. Anticipated Completion Date: These procedures will be put into place immediately; all projects in process will be addressed to ensure these compliance procedures are implement and documents are received prior to issuance of future payments. Responsible Contact Person: Terri Eyerman, Treasurer
View Audit 30585
Villanova University
PA
Student Financial Aid Matching / Level of Effort / Earmarking Reporting
Enrollment Reporting - Executed in FY23 The University agrees with this finding. As a result, the University has taken the following action: The Office of the Registrar has adjusted their processes so that students who are on a LOA will continue to be in an AS- Active Student status for 180 days aft...
Enrollment Reporting - Executed in FY23 The University agrees with this finding. As a result, the University has taken the following action: The Office of the Registrar has adjusted their processes so that students who are on a LOA will continue to be in an AS- Active Student status for 180 days after their LOA and will have an active enrollment status (WL - LOA Withdrawn (NSC)) on the student registration form to ensure they are sent to the National Student Clearinghouse in a timely manner. The Office of the Registrar has also adjusted their processes so that students withdrawing at the end of a semester will have an active enrollment status (WE - Withdrawn EOT) on their student registration form to ensure they are sent to the National Student Clearinghouse in a timely manner.
View Audit 36878
Georgian Court University
NJ
Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
Contact Person: Cynthia McCarthy, Director of Financial Aid Corrective Action: Policies and procedures were updated and reviewed by staff. Disbursement notifications will be sent on the day the loans disburse and staff will cross check to ensure that the notification has been recorded in Pfaids com...
Contact Person: Cynthia McCarthy, Director of Financial Aid Corrective Action: Policies and procedures were updated and reviewed by staff. Disbursement notifications will be sent on the day the loans disburse and staff will cross check to ensure that the notification has been recorded in Pfaids communication log and Reconciliation screen in Powerfaids. Anticipated Completion Date: August 1, 2022
View Audit 35960
Georgian Court University
NJ
Student Financial Aid Reporting Matching / Level of Effort / Earmarking
Contact Person: Kathleen Boody, Associate Vice President for Student Retention/Registrar Corrective Action: The primary reason for the errors in enrollment reporting is due to a change in the enrollment reporting schedule through the National Clearing House. The National Clearing house had adopted ...
Contact Person: Kathleen Boody, Associate Vice President for Student Retention/Registrar Corrective Action: The primary reason for the errors in enrollment reporting is due to a change in the enrollment reporting schedule through the National Clearing House. The National Clearing house had adopted a change to automate the enrollment reporting schedule to mimic the year prior. When they did it the Summer Graduates Only Report was dropped from the schedule in summer 2021. All the errors in this report were related to the summer graduated only report. The Registrar went in through the NSCH and updated student records for this period to ensure they were actually graduated through the system. Additionally, the Registrar went into NSCH and double checked that all graduation periods are scheduled for a graduate?s only report in a timely manner. Anticipated Completion Date: March 31, 2023
View Audit 35960
Georgian Court University
NJ
Special Tests & Provisions Student Financial Aid Matching / Level of Effort / Earmarking
Contact Person: Steven Schissler, Interim Director Student Accounts Corrective Action: The University has experienced instability of personnel in the Student Accounts are which has caused inconsistencies in the review process for credit balances. A new analyst started in October 2022 and credit bal...
Contact Person: Steven Schissler, Interim Director Student Accounts Corrective Action: The University has experienced instability of personnel in the Student Accounts are which has caused inconsistencies in the review process for credit balances. A new analyst started in October 2022 and credit balances are currently being reviewed for multiple terms, which will ensure that late disbursements and account adjustments for prior terms are incorporated into the review process for credit balances. In addition, GCU will change the timing of disbursements to limit the account adjustments that will occur after disbursements take place. Additionally, an upgrade the student accounts computing system should increase reporting capability to better comply with regulations regarding return of credit balances. This upgrade is expected to be in place by June 2023. Anticipated Completion Date: June 1, 2023
View Audit 35960
Georgian Court University
NJ
Questioned Costs Student Financial Aid Reporting
Contact Person: Cynthia McCarthy, Director of Financial Aid Corrective Action: Staff members have and will continue to participate in NASFAA verification webinars as well as complete Verification training through the Federal Student Aid training center. Internal staff training was conducted, and an...
Contact Person: Cynthia McCarthy, Director of Financial Aid Corrective Action: Staff members have and will continue to participate in NASFAA verification webinars as well as complete Verification training through the Federal Student Aid training center. Internal staff training was conducted, and an additional quality assurance program has been instituted. Policies and procedures were reviewed and updated. Anticipated Completion Date: August 1, 2022
View Audit 35960 Questioned Costs: $1
Finding 38172 (2022-003)
Material Weakness 2022
The Housing Authority of the City of Aiken, South Carolina
SC
HUD Housing Programs Eligibility Material Weakness
2022-003 - Eligibility ? Tenant Files Section 8 Housing Choice Vouchers ? CFDA Number 14.871 Material Weakness in Internal Control, Material Noncompliance Repeat of 9/30/21 Finding 2021-005 (Originally reported as finding 2020-005 at 09/30/20) Condition: Out of a total tenant population of approxi...
2022-003 - Eligibility ? Tenant Files Section 8 Housing Choice Vouchers ? CFDA Number 14.871 Material Weakness in Internal Control, Material Noncompliance Repeat of 9/30/21 Finding 2021-005 (Originally reported as finding 2020-005 at 09/30/20) Condition: Out of a total tenant population of approximately 884 leased vouchers, 25 files were selected for testing in a statistically valid sample. Exceptions were noted as follows: ? 1 error where the lease agreement was not signed by the owner ? 1 error where the file did not contain a signed lease agreement ? 1 error where the file did not contain a signed HAP contract. Also, during our New Admissions testing (11 tested out of 108 new admissions) we noted the following: ? 1 error where the HAP contract was signed but not dated by the Authority. ? 1 error where the lease agreement was not signed by the owner. ? 4 errors where the RFTA was signed but not dated by the landlord and/or by the tenant. Recommendation: The Authority should correct the deficiencies noted in the tested files and utilize an ongoing quality control review process on the entire tenant population to ensure proper compliance with the requirements related to tenant eligibility. Ongoing staff training and timely management reviews should be utilized to ensure staff is aware of acceptable procedures. In addition, the Authority should review staffing levels, skill sets and case load. Action Taken: The Authority has hired an outside CPA firm to conduct quarterly reviews of files and to assist in training staff on HUD compliance requirements. The noted deficiencies in the tested files are being corrected and staff will continue to receive adequate training involving the compliance of all the Department of Housing Urban Development (HUD) requirements.
View Audit 34476
Finding 38168 (2022-004)
Significant Deficiency 2022
The Housing Authority of the City of Aiken, South Carolina
SC
Internal Control / Segregation of Duties Eligibility HUD Housing Programs
2022-004 - Eligibility ? Tenant Files Public and Indian Housing Program ? CFDA Number 14.850 Significant Deficiency in Internal Control, Other Matters Required to be Reported Repeat of 9/30/21 Finding 2021-003 (originally reported at 9/30/19 as Finding 2019-009) Condition: Out of a total tenant po...
2022-004 - Eligibility ? Tenant Files Public and Indian Housing Program ? CFDA Number 14.850 Significant Deficiency in Internal Control, Other Matters Required to be Reported Repeat of 9/30/21 Finding 2021-003 (originally reported at 9/30/19 as Finding 2019-009) Condition: Out of a total tenant population of approximately 141 tenants, 15 files were selected for testing in a statistically valid sample. Exceptions were noted as follows: ? 1 tenant file where the tenant?s flat rent was overstated by $4 due to a miscalculation. ? 1 tenant file where the tenant?s flat rent was overstated by $2 due to a miscalculation. ? 1 tenant file where the tenant?s income was miscalculated. Correcting this error caused the tenant?s rent to increase by $6. ? 1 tenant file where the tenant?s income was miscalculated. Correcting this error caused the tenant?s rent to decrease by $63 ? 1 tenant file where the tenant?s General Assistance was coded as wages on the 50058 form. Recommendation: The Authority should correct the deficiencies noted in the tested files and utilize an ongoing quality control review process on the entire tenant population to ensure proper compliance with the requirements related to tenant eligibility. Ongoing staff training and timely management reviews should be utilized to ensure staff is aware of acceptable procedures. In addition, the Authority should review staffing levels, skill sets and case load. Action Taken: The Authority has hired an outside CPA firm to conduct quarterly reviews of files and to assist in training staff on HUD compliance requirements. The noted deficiencies in the tested files are being corrected. Although this is a repeat finding, the Authority has made great strides in the current fiscal year reducing the error rate by 72% from the prior year. The Authority will continue to improve file reviews and training procedures to ensure the files meet the required guidelines. Effective Date: June 26, 2023 Contact Information Chanosha N.E. Lawton, CEO Housing Authority of the City of Aiken, South Carolina PO Box 889 Aiken, South Carolina 29802 (803) 617-7978
View Audit 34476
Finding 38167 (2022-002)
Material Weakness 2022
The Housing Authority of the City of Aiken, South Carolina
SC
Material Weakness Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
2022-002 ? Activities Allowed or Unallowed: Loans to Related Parties Public and Indian Housing Program ? CFDA Number 14.850 Material Weakness in Internal Control, Material Noncompliance Repeat of 9/30/21 Finding 2021-002 (Originally reported as finding 2019-005 and 2019-010 at 09/30/19) Condition...
2022-002 ? Activities Allowed or Unallowed: Loans to Related Parties Public and Indian Housing Program ? CFDA Number 14.850 Material Weakness in Internal Control, Material Noncompliance Repeat of 9/30/21 Finding 2021-002 (Originally reported as finding 2019-005 and 2019-010 at 09/30/19) Condition: In prior years, the Authority had loaned PIH monies to related parties. As of September 30, 2022, approximately $209,000 of PIH loans remain outstanding to related parties and approximately $127,000 to other programs of the Authority. Recommendation: Management of the Authority should continue to pursue collections of these amounts. Action Taken: The Authority understands and adheres to the federal guidelines to ensure that restricted funds are not advanced to other related parties or programs. Management is actively pursuing collection efforts.
View Audit 34476
Finding 38102 (2022-002)
Material Weakness 2022
Boscobel Area School District
WI
Questioned Costs Procurement, Suspension & Debarment Cash Management
Finding #2022-002 ? #84.425D COVID-19 Education Stabilization Fund ? ESSER II and III Condition: There was one Education Stabilization Fund construction project performed by a contractor. Grant expenditures for the project totaled $170,924.50. There was not a prevailing wage clause in the contract ...
Finding #2022-002 ? #84.425D COVID-19 Education Stabilization Fund ? ESSER II and III Condition: There was one Education Stabilization Fund construction project performed by a contractor. Grant expenditures for the project totaled $170,924.50. There was not a prevailing wage clause in the contract and certified payrolls were received. Effect: A reimbursement request was made for expenditures that did not comply with wage rate requirements. Cause: The District was not aware that wage rate requirements applied to the construction project until after it was completed. Criteria: Wage rate requirements apply to the Education Stabilization Fund when laborers and mechanics employed by contractors or subcontractors work on construction contracts more than $2,000. Laborers must be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor (DOL). Nonfederal entities shall include in their contracts subject to wage rate requirements a provision that the contractor or subcontractor comply with those requirements and the DOL regulations. This includes a requirement for the contractor or subcontractor to submit to the District weekly payrolls and a statement of compliance (certified payrolls). Questioned Costs: $170,924.50. Context: The construction projects began and were completed in June 2022 before the District was aware of wage rate requirements. After becoming aware of the requirement, there were no further construction projects. Recommendation: Establish controls to comply with wage rate requirements related to the Education Stabilization Fund. Consider determining if the contractor performing the project in 2021-2022 paid prevailing wage rates for costs reimbursed by the grant. Response: The District became aware of wage rate requirements after finishing the project. 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. Anticipated Completion: June 30, 2023
View Audit 35345 Questioned Costs: $1
Finding 38099 (2022-001)
Significant Deficiency 2022
Boscobel Area School District
WI
Internal Control / Segregation of Duties Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking
Finding #2022-001 ? Limited Segregation of Duties (Prior Year Finding #2021-001) Condition: The available office staff precludes a proper segregation of duties in the control areas reviewed. Effect: Because of the lack of segregation of duties, errors or irregularities could occur and not be detect...
Finding #2022-001 ? Limited Segregation of Duties (Prior Year Finding #2021-001) Condition: The available office staff precludes a proper segregation of duties in the control areas reviewed. Effect: Because of the lack of segregation of duties, errors or irregularities could occur and not be detected on a timely basis. Cause: The condition is due to limited staff available. Criteria: Internal controls should be in place that provide adequate segregation of duties. Generally, a system of internal control contemplates separation of duties such that no individual has responsibility to execute a transaction, have physical access to the related assets, and have responsibility or authority to record the transaction. Recommendation: Procedures should be implemented segregating duties among different employees. Management should continue to maintain a working knowledge of matters relating to the district?s operations. Response: We agree with this finding and continue to work to achieve segregation of duties whenever cost effective. The cash disbursements process includes approval of purchase orders and matching of approved purchase orders with invoices. Review of account coding is performed by the district accounting staff. The payroll disbursement process includes approval of timesheets and review of coding on an ongoing basis. The Board of Education reviews budget to actual information along with disbursement information on a monthly basis. Contact Person: Lisa Wallin-Kapinus Anticipated Completion: Not Applicable
View Audit 35345
City of Yreka
CA
Subrecipient Monitoring Matching / Level of Effort / Earmarking Program Income
2022-002 Community Development Block Grants/State?s Program and Non-Entitlement Grants in Hawaii We recommend that the City develop and maintain policies and procedures regarding loan monitoring and ensure that all documentation of loan monitoring be maintained on an annual basis. Management?s Re...
2022-002 Community Development Block Grants/State?s Program and Non-Entitlement Grants in Hawaii We recommend that the City develop and maintain policies and procedures regarding loan monitoring and ensure that all documentation of loan monitoring be maintained on an annual basis. Management?s Response: Finance was unaware of the need to have current utility bills included with the files. Responsible Individual: It is the Finance Director?s, Emily Aldrich, responsibility to ensure that all loan files are complete and accurate. Corrective Action Plan: An annual checklist has been added to each loan file to ensure that all proper documentation is included. Anticipated Completion Date: March 31, 2023 ? all files will be updated with the necessary checklist and appropriate documentation.
View Audit 32485
Finding 38074 (2022-001)
Significant Deficiency 2022
School District of Milton
WI
Questioned Costs Subrecipient Monitoring Cash Management
Finding #2022-001: #84.425U COVID-19 ? Education Stabilization Fund ? ESSER III Federal Grantor: U.S. Department of Education Pass-through Award Number: 2022-533612-DPI-ESSERFIII-165 Pass-through Entity: Wisconsin Department of Public Instruction Criteria: Wage rate requirements apply...
Finding #2022-001: #84.425U COVID-19 ? Education Stabilization Fund ? ESSER III Federal Grantor: U.S. Department of Education Pass-through Award Number: 2022-533612-DPI-ESSERFIII-165 Pass-through Entity: Wisconsin Department of Public Instruction Criteria: Wage rate requirements apply to the Education Stabilization Fund when laborers and mechanics employed by contractors or subcontractors work on construction contracts more than $2,000. Laborers must be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor (DOL). Nonfederal entities shall include in their contracts subject to wage rate requirements a provision that the contractor or subcontractor comply with those requirements and the DOL regulations. This includes a requirement for the contractor or subcontractor to submit to the District weekly payrolls and a statement of compliance (certified payrolls). Condition: There was one Education Stabilization Fund construction project performed by a subcontractor. Grant expenditures for the project paid by Education Stabilization Fund totaled $424,000. There was not a prevailing wage clause in the contract and certified payrolls were not received. Cause: The District was not aware that wage rate requirements applied to the construction project until after it was completed. Effect: A reimbursement request was made for expenditures that did not comply with wage rate requirements. Questioned Costs: $424,000. Recommendation: Establish controls to comply with wage rate requirements related to the Education Stabilization Fund. Consider determining if the contractor performing the project in 2021-2022 paid prevailing wage rates for costs reimbursed by the grant. Grantee Response:At the time that we committed to doing this project, we informed our referendum construction manager that we would be using federal funds to pay for this additional work. With us informing them of that, we assumed that all required paperwork would be completed to comply with the Davis-Bacon Act. Unfortunately, we thought this was sufficient notification for them to support us with compliance. In our follow-up communications with our primary HV AC subcontractor we learned at the time when referendum work was contracted in 2019, they were paying prevailing wage. We worked with legal counsel to develop a contract that is compliant with the Davis-Bacon Requirements. To make sure the paperwork is in place copies of such contracts will be sent to the business office before work commences as well as the compliance documentation when work is complete. We are also conducting a review of our written procedures to be completed by June 30, 2023. Contact Person: Carey Bradley Anticipated Completion: June 30, 2023
View Audit 29683 Questioned Costs: $1
Finding 38065 (2022-002)
Material Weakness 2022
County of Los Angeles
CA
Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303
The Department of Health Services' Emergency Medical Services Agency (EMS) agrees with the finding and recommendation. EMS will strengthen its report submission process to ensure all reports are submitted by the defined due date and retain documentation evidencing submission of the report. The EMS' ...
The Department of Health Services' Emergency Medical Services Agency (EMS) agrees with the finding and recommendation. EMS will strengthen its report submission process to ensure all reports are submitted by the defined due date and retain documentation evidencing submission of the report. The EMS' HPP Coordinator will identify each sub-awardee that meets the $30,000 FFATA threshold and will provide the information to EMS Finance to review and process payment. Before any payment is completed, EMS will obtain and confirm all Unique Entity Identifier (UEI) numbers from the sub-awardees are active prior to issuing any checks. EMS will log all sub-awardees that have reached the threshold into a report and will submit the FFATA report via SAM.gov before the defined due date. To avoid access issues in retrieving submitted documents via the System for Award Management (SAM.gov) website, EMS will retain copies of all reports that include the submission dates.
View Audit 35126
Finding 38061 (2022-002)
Significant Deficiency 2022
Coastal Alabama Community College
AL
Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.303
Reference Number: 2022-002 Compliance Requirement: Reporting Type of Finding: Internal Control and Compliance Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Assistance Listing Number(s) and Title: 84.425 ? Higher Education Emergency Relief Fund(HEERF) Fe...
Reference Number: 2022-002 Compliance Requirement: Reporting Type of Finding: Internal Control and Compliance Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Assistance Listing Number(s) and Title: 84.425 ? Higher Education Emergency Relief Fund(HEERF) Federal Awarding Agency: U.S. Department of EducationCorrective Action Plan Coastal Alabama Community College has reviewed and recognizes needed changes be put into place to ensure accurate record keeping for all reported data. Coastal will have the restricted accountant complete the quarterly and annual HEERF reports moving forward and file all data according to the report in an organized and methodical method only after the Director of Accounting has reviewed and signed off on the accuracy of the data being reported. Once the Director of Accounting and/or CFO review the reports and backup data for approval then the approved reports will be filed on-line with the Department of Education via the HEERF site. Expenditures charged against the HEERF funds are reviewed for accuracy and allowable cost through a multi-step purchasing process to ensure allowable cost only and prevent potential for improper spending. The Director of Accounting will make sure that all website required reporting is done in a timely manner moving forward. Anticipated Completion Date: June 15, 2023 Contact Person(s): Jessica Davis, Chief Financial Officer
View Audit 35124
Virginia Alliance of Boys & Girls Clubs, Inc.
GA
Subrecipient Monitoring Cash Management Matching / Level of Effort / Earmarking § 200.305
Individual Responsible for Corrective Action Plan: Romero Brown, Virginia Alliance Director Corrective Action: Weekly Monitoring: Management will proactively check the Virginia Portal each week to determine if any payments have been made. This will allow us to stay updated on incoming funds. Cross ...
Individual Responsible for Corrective Action Plan: Romero Brown, Virginia Alliance Director Corrective Action: Weekly Monitoring: Management will proactively check the Virginia Portal each week to determine if any payments have been made. This will allow us to stay updated on incoming funds. Cross Training: Management will initiate cross-training sessions for additional staff members to ensure that Club payments can be processed even in the absence of the current staff. This step will enhance our operational resilience. Calendar Prompts: Management will implement calendar reminders to ensure that payments are promptly presented for processing within five days of receiving the deposit notification. This measure will help us adhere to the required disbursement timeframe. By implementing these actions, we aim to mitigate delays in the disbursement process and establish a more efficient workflow. Anticipated Completion Date: June 30, 2023
View Audit 32474
Finding 38039 (2022-006)
Significant Deficiency 2022
Somerset Academy of Las Vegas
NV
Allowable Costs / Cost Principles Cash Management Significant Deficiency § 200.303
Finding Number: 2022-006 ? Approval of Expense Reimbursement Submittals Corrective Action Plan: All expense reimbursements should be approved in writing. The findings occurred at a time when Academica Nevada was shorthanded. Since that time all open positions have been filled. Grant managers send...
Finding Number: 2022-006 ? Approval of Expense Reimbursement Submittals Corrective Action Plan: All expense reimbursements should be approved in writing. The findings occurred at a time when Academica Nevada was shorthanded. Since that time all open positions have been filled. Grant managers send a request for approval for reimbursement to the applicable school. Approval is in writing, typically via email, prior to the submittal of the reimbursement request. Personnel Responsible for Corrective Action: Nachum Golodner, Academica Director of Accounting Anticipated Completion Date: June 30, 2023
View Audit 32473
Finding 38035 (2022-005)
Significant Deficiency 2022
Somerset Academy of Las Vegas
NV
Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303
Finding Number: 2021-002 and 2022-005 Review and Approval Of the Schedule of Expenditures Of Federal Awards (SEFA) Corrective Action Plan: In 2022, the management office had downsized due to turnover in staff. While a process was in place for reconciling, a secondary review was not performed to ve...
Finding Number: 2021-002 and 2022-005 Review and Approval Of the Schedule of Expenditures Of Federal Awards (SEFA) Corrective Action Plan: In 2022, the management 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. To strengthen the oversight of financial management in the School, Academica Nevada, the School?s management company, has increased staffing to realign staff responsibilities to reduce individual workloads and provide additional oversight and review. On a monthly basis, reconciliations will be performed on grant submissions and expenditures, and reviewed by the Controller, Director of Accounting, or CFO. The annual SEFA will be reviewed by the Director of Finance or CFO. Personnel Responsible for Corrective Action: Nachum Golodner, Academica Director of Accounting Anticipated Completion Date: June 30, 2023
View Audit 32473
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