Corrective Action Plans

Finding 35838 (2022-004)

Material Weakness 2022

MN

Special Tests & Provisions Subrecipient Monitoring Cash Management § 200.303

Finding 2022-004 Federal Agency Name: Department of Agriculture Program Name: Communities Facilities Loans and Grant Cluster Federal Financial Assistance Listing #10.766 Special Tests and Provisions: Material Weakness in Internal Control over Compliance Finding Summary: The Medical Center did not h...

Finding 2022-004 Federal Agency Name: Department of Agriculture Program Name: Communities Facilities Loans and Grant Cluster Federal Financial Assistance Listing #10.766 Special Tests and Provisions: Material Weakness in Internal Control over Compliance Finding Summary: The Medical Center did not have an internal control process in place to ensure a secondary level of review is being performed on the required minimum for the reserve account and financial covenants. Responsible Individuals: Sandra Schlechter, Chief Financial Officer, and Bradley Burris, Chief Executive Officer Corrective Action Plan: Within the monthly board packet, we will include the calculation of days on hand, the debt service covenant ratio, the balance of the reserve along with the required minimum requirements for each of these items. This packet is presented monthly to the board of directors for approval. Anticipated Completion Date: February 2023

View Audit 30519

Finding 35837 (2022-003)

Material Weakness 2022

Pipestone County Medical Center

MN

Material Weakness Reporting Matching / Level of Effort / Earmarking § 200.303

Finding 2022-003 Federal Agency Name: Department of Agriculture Program Name: Communities Facilities Loans and Grant Cluster Federal Financial Assistance Listing #10.766 Reporting: Material Weakness in Internal Control over Compliance and Material Noncompliance Finding Summary: The fiscal year 2021...

Finding 2022-003 Federal Agency Name: Department of Agriculture Program Name: Communities Facilities Loans and Grant Cluster Federal Financial Assistance Listing #10.766 Reporting: Material Weakness in Internal Control over Compliance and Material Noncompliance Finding Summary: The fiscal year 2021 audit report was either not submitted to USDA or submitted to USDA with no retained documentation to support when the report was submitted. The FY 2023 operating budget was not submitted to USDA during the period under audit. Responsible Individuals: Sandra Schlechter, Chief Financial Officer, and Bradley Burris, Chief Executive Officer Corrective Action Plan: There will be internal reminders set up in management?s yearly calendar for information to be sent to USDA for submission of the annual audited financial statements and operating budget for the next fiscal year. Anticipated Completion Date: February 2023

View Audit 30519

Finding 35833 (2022-001)

Significant Deficiency 2022

Ohio College Preparatory School

OH

Special Tests & Provisions Subrecipient Monitoring Significant Deficiency

Finding Number: 2022-001: ESSER ? Wage Rate Requirements Planned Corrective Action: Summary of corrective action to be taken Anticipated Completion Date: December 31, 2022 Responsible Contact Person: Dave Massa, Treasurer As recommended, the School will perform existing controls and establish new c...

Finding Number: 2022-001: ESSER ? Wage Rate Requirements Planned Corrective Action: Summary of corrective action to be taken Anticipated Completion Date: December 31, 2022 Responsible Contact Person: Dave Massa, Treasurer As recommended, the School will perform existing controls and establish new controls to ensure that contractors and subcontractors are in compliance with all labor standards by conducting on-site inspections and collecting the required certified payroll documentation in a timely manner. Specifically, the School will add an Affidavit of Compliance Form to the contracts that will be required to be submitted by the grantee before closing. A project will not be considered closed until the School has received an executed copy of the form. Upon notification of construction commencement, the School will immediately begin monitoring for Wage Rate Requirements in the form of both on-site inspections and review and approval of certified payroll reports.

View Audit 36380

Finding 35826 (2022-001)

Significant Deficiency 2022

Spalding University

KY

Student Financial Aid Reporting Subrecipient Monitoring

Finding 2022-001: Enrollment reporting Condition: For 5 out of 25 students tested for NSLDS reporting, it was noted that these students were not reported within 60 days as required for all schools participating in Title IV aid. Crowe had management perform an independent analysis in order to quantif...

Finding 2022-001: Enrollment reporting Condition: For 5 out of 25 students tested for NSLDS reporting, it was noted that these students were not reported within 60 days as required for all schools participating in Title IV aid. Crowe had management perform an independent analysis in order to quantify the total number of students with enrollment reporting issues due to the 5 identified as part of our testing. Through further testing procedures performed and analysis performed by management it was noted that a total of 38 students were not reported timely to the NSLDS. Recommendation: We recommend that the University enhance its review and monitoring of the enrollment reporting to NSLDS to ascertain accuracy and timeliness of the submission. Views of Responsible Officials Management agrees with the finding related to enrollment reporting. Management has taken steps to change the process, adding review of filings by the Office of the Registrar, Financial aid, and Institutional Research. Additionally, a calendar has been created for future reporting dates of enrollment reports and degree conferral reports to be filed with the National Student Clearinghouse. Corrective Action Plan Management is developing a new process for reporting student enrollments. The Office of Institutional Research will review the specifications for reporting from the National Student Clearinghouse (NSC) and National Student Loan Data System (NSLDS) to ensure that the proper data is being reported. The Office of the Registrar will develop an annual calendar of filing dates for enrollment and graduation reports. Reports will be generated by Institutional Research and upon approval of the Registrar submitted to the NSC. Any errors in reporting will be remediated by the Registrar. And the Financial Aid Office will verify that reports sent to the National Student Clearinghouse are accurately reported to the National Student Loan Data System, by auditing both systems with assistance from the Office of institutional Research and Office of the Registrar. This process will be in place by February 2023.

View Audit 36379

Finding 35810 (2022-001)

Significant Deficiency 2022

Housing Authority of the City of Calexico

CA

Eligibility HUD Housing Programs Subrecipient Monitoring

Name of auditee: Housing Authority of the City of Calexico Name of audit firm: Smith Marion and Co. Inc. Period covered by the audit: Year Ended June 30, 2022 CAP Prepared by Name: Teresa Nava Position: Executive Director Telephone Number: (760) 357-3013 Current Findings on the Schedule of Findings,...

Name of auditee: Housing Authority of the City of Calexico Name of audit firm: Smith Marion and Co. Inc. Period covered by the audit: Year Ended June 30, 2022 CAP Prepared by Name: Teresa Nava Position: Executive Director Telephone Number: (760) 357-3013 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations. 1. Finding 2022-001 a. Comments on the Finding and Each Recommendation: The Authority concurs with the finding. b. Action(s) Taken or Planned on the Finding In order to address this noncompliance, the Authority is taking measures to ensure compliance with the requirements of the Capital Fund Program. We will review eligible activity requirements pursuant to the auditors recommendation and implement controls to ensure compliance. In addition, management has taken immediate steps to identify costs in each budget line item (BLI) and have ensured that costs are properly allocated as such going forward. All actions will be completed prior to the completion of our next fiscal year ending June 30, 2023.

View Audit 35662

Finding 35806 (2022-001)

Material Weakness 2022

East Muskingum Local School District

OH

Subrecipient Monitoring Matching / Level of Effort / Earmarking Special Tests & Provisions

Finding Number: 2022-001 Planned Corrective Action: ESSER documentation including Prevailing Wage documentation Anticipated Completion Date: 3/31/2023 ...

Finding Number: 2022-001 Planned Corrective Action: ESSER documentation including Prevailing Wage documentation Anticipated Completion Date: 3/31/2023 Responsible Contact Person: Kandi Raach East Muskingum Local Schools will enter into construction contracts, when using ESSER funds, for construction services over $2,000.00. The district will also collection payroll documentation weekly from the contractor to ensure that the prevailing wage requirements are in compliance with all labor standards. East Muskingum Local Schools will keep all the necessary information from the contractor to document compliance with the program.

View Audit 34265

Finding 35799 (2022-002)

None 2022

Hudson Valley Community College

NY

Student Financial Aid Matching / Level of Effort / Earmarking

Financial Statements Management?s Response and Planned Corrective Action: On identification of the issue, management confirmed that August 22, 2022 was the only date for which the notifications were not sent out properly. This issue resulted from a lack of sufficient staff and significant turnover ...

Financial Statements Management?s Response and Planned Corrective Action: On identification of the issue, management confirmed that August 22, 2022 was the only date for which the notifications were not sent out properly. This issue resulted from a lack of sufficient staff and significant turnover around August 2022. Management promptly updated procedures and training to clarify to accounts payable personnel the correct parameters for the Direct Loan notifications and are working to put in place additional review controls. No further action related to the August 22, 2022 disbursements was considered necessary as students who received these disbursements would have received subsequent disbursements in which proper notification was sent. Corrective Action Plan Pages Finding Number: 2022-002 Federal Assistance Listing Number: 84.268 Federal Direct Loans Year Ended: August 31, 2022 Responsible Individual: Joanne Hammond Associate Comptroller Management?s Response and Corrective Action Plan: The College agrees with the finding and recommendation. There were no notifications sent out for direct loan disbursements on August 22, 2022. The College verified that this was the only day affected by reviewing each disbursement date related to the fiscal year 2022 and verifying inputs into the notifications were done correctly. The error was corrected the next day and notifications were appropriately sent since August 23, 2022. A list of all students who received Direct Loans on August 22, 2022 was obtained and reviewed, noting that this affected 909 students. Management promptly updated procedures and training to clarify to accounts payable personnel the correct parameters for the Direct Loan notifications and are working to put in place additional review controls. No further action related to the August 22, 2022 disbursements was considered necessary as students who received these disbursements would have received subsequent disbursements in which proper notification was sent. The above procedures have already been implemented.

View Audit 32231

Finding 35629 (2022-001)

Significant Deficiency 2022

University of Massachusetts

MA

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

Management?s Views and Corrective Action Plan 2022-001 ? Loan Disbursement Notifications Award Information Cluster: Student Financial Assistance Grantor: Department of Education Award Name: Federal Direct Student Loans Award Year: July 1, 2021 ? June 30, 2022 AL Number: 84.268 The University of Mass...

Management?s Views and Corrective Action Plan 2022-001 ? Loan Disbursement Notifications Award Information Cluster: Student Financial Assistance Grantor: Department of Education Award Name: Federal Direct Student Loans Award Year: July 1, 2021 ? June 30, 2022 AL Number: 84.268 The University of Massachusetts acknowledges that some students did not receive their notifications informing them of the 30 day right-to-cancel for their Federal Direct Loans within the prescribed timeframe of no later than 30 days before, but no later than 7 days after the date of disbursement. The University has implemented an automated communication process with built in internal reviews that will ensure all borrowers are notified within the required timeframe. For further details regarding the corrective action plan, contact the Assistant Vice President and University Controller, Patrick Hitchcock, at phitchcock@umassp.edu.

View Audit 25222

Finding 35570 (2022-001)

Material Weakness 2022

Muncie Community Schools

IN

Matching / Level of Effort / Earmarking Special Tests & Provisions Subrecipient Monitoring § 200.303

Admin Offices 4301S Cowan Rd Muncie, IN 47302 765-747-5222 office March 13, 2023 SBOA Corrective Action Plan Template COMMUNITY SCHOOLS CORRECTIVE ACTION PLAN FOR 2022-001- Payroll / Wage Testing Report period: Title of result and comment: Contact Person Responsible for Corrective ...

Admin Offices 4301S Cowan Rd Muncie, IN 47302 765-747-5222 office March 13, 2023 SBOA Corrective Action Plan Template COMMUNITY SCHOOLS CORRECTIVE ACTION PLAN FOR 2022-001- Payroll / Wage Testing Report period: Title of result and comment: Contact Person Responsible for Corrective Action: Contact's Phone Number: Contact's E-Mail Address: View of Responsible Official: Description of Corrective Action Plan: Anticipated Completion Date: If applicable: Document reason issue will NOT be corrected within 6 months: July 1, 2021 to June 30, 2022 Internal Control testing for compliance with the Federal Davis-Bacon payroll compliance act on the federal ESSER funded construction projects. Bradley T. DeRome, CFO / Treasurer, Muncie Community Schools, Muncie, INDIANA. 765-747-5222 office Brad.DeRome@muncieschools.org We agree with the presented finding. The school corporation will review the presented payroll data with each pay application to ensure compliance with the federal Davis-Bacon wage act as it relates to prevailing wages on the federally funded construction project. We are now receiving payroll data from the construction company which lists the payroll from the sub contractors for each pay application. N/A

View Audit 25966

Finding 35541 (2022-011)

Material Weakness 2022

Commonwealth of Virginia

VA

Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303 § 200.332

Responsible Contact Person(s): Ross McDonald, Director of Compliance Ousman Kah, Subrecipient Monitoring Coordinator Corrective Action Planned: A Grants Management solution is being pursued by DSS in anticipation that it can be deployed with Subrecipient Monitoring capabilities needed to comply with...

Responsible Contact Person(s): Ross McDonald, Director of Compliance Ousman Kah, Subrecipient Monitoring Coordinator Corrective Action Planned: A Grants Management solution is being pursued by DSS in anticipation that it can be deployed with Subrecipient Monitoring capabilities needed to comply with these requirements. Estimated Completion Date: 6/30/2024

View Audit 36377

Finding 35539 (2022-105)

Significant Deficiency 2022

Commonwealth of Virginia

VA

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Responsible Contact Person(s): Ida Witherspoon, Chief Financial Officer Corrective Action Planned: Prepare procedures that documents where the number of eligible individuals contained in the SSBG-Post expenditure are derived. Also include screen prints of the actual reports used to obtain the data ...

Responsible Contact Person(s): Ida Witherspoon, Chief Financial Officer Corrective Action Planned: Prepare procedures that documents where the number of eligible individuals contained in the SSBG-Post expenditure are derived. Also include screen prints of the actual reports used to obtain the data with the report as supporting documentation. Estimated Completion Date: 6/30/2023

View Audit 36377

Finding 35538 (2022-104)

Significant Deficiency 2022

Commonwealth of Virginia

VA

Internal Control / Segregation of Duties Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Responsible Contact Person(s): Ida Witherspoon, Chief Financial Officer Dwayne Sneade, Assistant Director for Governance-ISRM James Pell, ARMICS Manager Corrective Action Planned: Finance and program staff to conduct analysis that will identify provider agencies that perform significant fiscal proce...

Responsible Contact Person(s): Ida Witherspoon, Chief Financial Officer Dwayne Sneade, Assistant Director for Governance-ISRM James Pell, ARMICS Manager Corrective Action Planned: Finance and program staff to conduct analysis that will identify provider agencies that perform significant fiscal processes for the Department and provide this information to the ARMICS unit. Estimated Completion Date: 12/31/2023

View Audit 36377

Finding 35528 (2022-106)

Significant Deficiency 2022

Commonwealth of Virginia

VA

Matching / Level of Effort / Earmarking Student Financial Aid Subrecipient Monitoring § 200.303

Responsible Contact Person(s): Ida Witherspoon, Chief Financial Officer Corrective Action Planned: Send periodic e-mail reminders to program staff responsible for submitting FFATA data to the Federal Reporting Unit for submission to the federal government. Estimated Completion Date: 12/31/2023

View Audit 36377

Finding 35510 (2022-002)

Significant Deficiency 2022

Bishop State 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 Education Bishop State has reviewed and recognized the needed changes to be put into place to ensure timely reporting and accurate record keeping for all reported data. Bishop State has the Restricted accountant complete the quarterly and annual HEERF reports and file all data according to the report in an organized and methodical method. Once the Restricted Accountant completes the report the Chief Financial Officer and/or Director of Accounting will review the reports and backup data for approval. Once the reports are approved they are handed over to the Grants Administrator for filing on-line with the Department of Education via the HEERF site. This audit finding is a duplicate to the audit finding 2021-005 from the previous fiscal year. The 2022 fiscal year was 75% of the way over at the time the prior year audit finding was presented to Bishop State Community College. At the point of notification all quarterly and annual reports were filed according to HEERF uniform guidance. No other corrective action had to be taken in the 2022 fiscal year as all other uniform reporting guidance was met for the 2022 audit. Anticipated Completion Date: October 2022. Contact Person: Jessica Davis, Chief Financial Officer

View Audit 26807

Finding 35507 (2022-007)

Material Weakness 2022

Metropolitan School District of Warren County

IN

Matching / Level of Effort / Earmarking Special Tests & Provisions § 200.303

FINDING 2022-007 CONTACT PERSON RESPONSIBLE FOR CORRECTIVE ACTION: Ralph Shrader/Jim Beyer CONTACT PHONE NUMBER: 765-762-3364 VIEWS OF RESPONSIBLE OFFICIAL: We concur with the finding. DESCRIPTION OF CORRECTIVE ACTION PLAN: Prevailing wage rates will be established for all construction contracts in ...

FINDING 2022-007 CONTACT PERSON RESPONSIBLE FOR CORRECTIVE ACTION: Ralph Shrader/Jim Beyer CONTACT PHONE NUMBER: 765-762-3364 VIEWS OF RESPONSIBLE OFFICIAL: We concur with the finding. DESCRIPTION OF CORRECTIVE ACTION PLAN: Prevailing wage rates will be established for all construction contracts in excess of $2,000 financed by federal assistance grants. ANTICIPATED COMPLETION DATE: March 2023

View Audit 29924

Finding 35504 (2022-006)

Material Weakness 2022

Metropolitan School District of Warren County

IN

Subrecipient Monitoring Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking § 200.302 § 200.303 § 200.328 § 200.329 § 200.333

FINDING 2022-006 CONTACT PERSON RESPONSIBLE FOR CORRECTIVE ACTION: Ralph Shrader/Jim Beyer CONTACT PHONE NUMBER: 765-762-3364 VIEWS OF RESPONSIBLE OFFICIAL: We concur with the finding. DESCRIPTION OF CORRECTIVE ACTION PLAN: Information reported via Jotform will be produced by the Superintendent and ...

FINDING 2022-006 CONTACT PERSON RESPONSIBLE FOR CORRECTIVE ACTION: Ralph Shrader/Jim Beyer CONTACT PHONE NUMBER: 765-762-3364 VIEWS OF RESPONSIBLE OFFICIAL: We concur with the finding. DESCRIPTION OF CORRECTIVE ACTION PLAN: Information reported via Jotform will be produced by the Superintendent and verified by the Assistant Superintendent with documentation maintained. ANTICIPATED COMPLETION DATE: March 2023

View Audit 29924

Finding 35482 (2022-004)

Material Weakness 2022

Metropolitan School District of Warren County

IN

School Nutrition Programs Cash Management Material Weakness § 200.303

FINDING 2022-004 CONTACT PERSON RESPONSIBLE FOR CORRECTIVE ACTION: Lacey Sturgeon/Melissa Bell CONTACT PHONE NUMBER: 765-762-2500 VIEWS OF RESPONSIBLE OFFICIAL: We concur with the finding. DESCRIPTION OF CORRECTIVE ACTION PLAN: All claims will be compiled by the Director of Food Services and validat...

FINDING 2022-004 CONTACT PERSON RESPONSIBLE FOR CORRECTIVE ACTION: Lacey Sturgeon/Melissa Bell CONTACT PHONE NUMBER: 765-762-2500 VIEWS OF RESPONSIBLE OFFICIAL: We concur with the finding. DESCRIPTION OF CORRECTIVE ACTION PLAN: All claims will be compiled by the Director of Food Services and validated by the Assistant Food Service Manager. ANTICIPATED COMPLETION DATE: March 2023

View Audit 29924

Finding 35467 (2022-110)

Material Weakness 2022

Commonwealth of Virginia

VA

Eligibility Material Weakness Matching / Level of Effort / Earmarking § 200.303 § 200.501

Responsible Contact Person(s): Danielle Robertson, Fiscal Officer Corrective Action Planned: The Emergency Rental Assistance federal grant program is winding down and near close out. As a result, the agency plans to create and implement procedures to retroactively test eligibility in order to docum...

Responsible Contact Person(s): Danielle Robertson, Fiscal Officer Corrective Action Planned: The Emergency Rental Assistance federal grant program is winding down and near close out. As a result, the agency plans to create and implement procedures to retroactively test eligibility in order to document and confirm program compliance with federal statutes, regulations, and terms and conditions of the federal award. Procedures are currently being written and DHCD anticipates this process to be complete on or prior to March 31, 2023. Estimated Completion Date: 3/31/2023

View Audit 36377

Finding 35459 (2022-108)

Significant Deficiency 2022

Commonwealth of Virginia

VA

Internal Control / Segregation of Duties Procurement, Suspension & Debarment Eligibility § 200.300

Responsible Contact Person(s): Timothy O. Kestner, EIA Director Corrective Action Planned: EIA Management has developed a reporting schedule outlining the frequency, responsible party, and due date of all required reports. This is a collaborative effort across several business units; therefore, pol...

Responsible Contact Person(s): Timothy O. Kestner, EIA Director Corrective Action Planned: EIA Management has developed a reporting schedule outlining the frequency, responsible party, and due date of all required reports. This is a collaborative effort across several business units; therefore, policies and procedures have been updated and communicated to all users to ensure compliance. Estimated Completion Date: 2/15/2023

View Audit 36377

Finding 35447 (2022-089)

Significant Deficiency 2022

Commonwealth of Virginia

VA

Internal Control / Segregation of Duties Significant Deficiency Equipment & Real Property Management § 200.303

Responsible Contact Person(s): Lisa Hawkins, Director - Information Technology Business Administration Corrective Action Planned: DSS has 15 applications that are in active oversight, IT Business Administration is in receipt of 14 of the 15 required SOC reports, the final SOC report is due at the e...

Responsible Contact Person(s): Lisa Hawkins, Director - Information Technology Business Administration Corrective Action Planned: DSS has 15 applications that are in active oversight, IT Business Administration is in receipt of 14 of the 15 required SOC reports, the final SOC report is due at the end of Q1 2023. Estimated Completion Date: 2/1/2023

View Audit 36377

Finding 35410 (2022-006)

Material Weakness 2022

City of Olean, New York

NY

Matching / Level of Effort / Earmarking

Reconciliation of General Ledger and Capital Projects Auditor?s Recommendation: We recommend that asset and liability accounts be reconciled by the City Auditor?s office on a regular and routine basis. Further, reconciliations should be reviewed by management to ensure their accurate and timely com...

Reconciliation of General Ledger and Capital Projects Auditor?s Recommendation: We recommend that asset and liability accounts be reconciled by the City Auditor?s office on a regular and routine basis. Further, reconciliations should be reviewed by management to ensure their accurate and timely completion. City?s response: The City Auditor, Lens Martial, will take the necessary steps to remedy this issue during the year ending May 31, 2023. A reconciliation of all asset and liability balances will be performed on a monthly basis by the City Auditor. Additionally the City Auditor will take the necessary steps to ensure the general ledger packages reconcile and agree to one and other on a regular basis.

View Audit 35164

Finding 35398 (2022-003)

Significant Deficiency 2022

Northwest Colorado Council of Governments

CO

Reporting Allowable Costs / Cost Principles Cash Management § 200.502

Community Development Block Grants ? Assistance Listing No. 14.228 Recommendation: We recommend that the Council record federal expenditures on the SEFA under the program in the year upon which the loan disbursement occurs. Explanation of disagreement with audit finding: There is no disagreement wit...

Community Development Block Grants ? Assistance Listing No. 14.228 Recommendation: We recommend that the Council record federal expenditures on the SEFA under the program in the year upon which the loan disbursement occurs. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Council has revised their procedures so that loan disbursements will be recorded on the SEFA in the year in which they are disbursed. Name(s) of the contact person(s) responsible for corrective action: Anita Cameron, NLF Director, and Becky Walter, Fiscal Manager Planned completion date for corrective action plan: December 31, 2023

View Audit 26785

Finding 35397 (2022-002)

Significant Deficiency 2022

Northwest Colorado Council of Governments

CO

Allowable Costs / Cost Principles Cash Management Reporting

Community Development Block Grants ? Assistance Listing No. 14.228 Recommendation: We recommend preparing the required reports under the CDBG program to be ready for uploading to the portal once it is accessible to ensure reporting requirements are met. Explanation of disagreement with audit finding...

Community Development Block Grants ? Assistance Listing No. 14.228 Recommendation: We recommend preparing the required reports under the CDBG program to be ready for uploading to the portal once it is accessible to ensure reporting requirements are met. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Program Director will work with the Fiscal Office to ensure all reporting requirements are met prior to the deadline, regardless of ability to submit. This plan will ensure past, current, and future reporting requirements are met. Name(s) of the contact person(s) responsible for corrective action: Anita Cameron, NLF Director and Becky Walter, Fiscal Manager Planned completion date for corrective action plan: December 31, 2023

View Audit 26785

Finding 35381 (2022-001)

Significant Deficiency 2022

Hawaii Public Health Institute

HI

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.414

1. Excess indirect cost billing Three contracts identified with excess indirect cost billing will be corrected on the next invoice and prior to contract ending date. Assistance Listing (AL) No. 93.268 or 2103 CBO Contract and No. 93.391 or 2103 Health Equity Contract are ending by November 2023 and ...

1. Excess indirect cost billing Three contracts identified with excess indirect cost billing will be corrected on the next invoice and prior to contract ending date. Assistance Listing (AL) No. 93.268 or 2103 CBO Contract and No. 93.391 or 2103 Health Equity Contract are ending by November 2023 and May 2024 respectively. Hawaii Public Health Institute (HIPHI) will submit up to date billing with corrections. As recommended by the auditors, the HIPHI team will 1) create a written procedure that describes in detail the process to prepare and review program billings, and 2) implement guidelines on how to record indirect costs. For all federally awarded programs, the Director of Finance and Operations and the program's lead manager, with direct knowledge of the requirements for the grants, will review the billing prior to submission to the funder. The Finance and Accounting Manager and/or other trained Finance and Operations staff will prepare the billings, provide financial reports as requested, and include any supporting documentation used, for the reviewers.

View Audit 28427 Questioned Costs: $1

Finding 35373 (2022-001)

Significant Deficiency 2022

County of San Mateo

CA

Reporting Procurement, Suspension & Debarment Significant Deficiency

We agree with the finding and recommendation and recognize that this is a repeat finding from the prior year audit. Transactions in Periods 2 and 3 PRF reports were reported prior to the conclusion of this prior year audit. We implemented new processes in response to the prior year finding and rec...

We agree with the finding and recommendation and recognize that this is a repeat finding from the prior year audit. Transactions in Periods 2 and 3 PRF reports were reported prior to the conclusion of this prior year audit. We implemented new processes in response to the prior year finding and recommendation, and claims in Period 4 PRF report were reported based on actual expenditures. Contact person responsible for corrective action: David McGrew, CFO, San Mateo Medical Center. Anticipated completion date: September 2022.

View Audit 26530

Corrective Action Plans

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