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Finding 9101 (2023-002)
Significant Deficiency 2023
Napoleon Community Schools
MI
Questioned Costs Special Tests & Provisions Significant Deficiency
Finding: 2023-002 – Special Tests and Provisions - Wage Rate Requirements U.S. Department of Education– COVID-19 - Education Stabilization Fund (ALN 84.425D and 84.425U); Passed through MDE; All project numbers. Auditor Description of Condition and Effect: One of the contracts selected for testing...
Finding: 2023-002 – Special Tests and Provisions - Wage Rate Requirements U.S. Department of Education– COVID-19 - Education Stabilization Fund (ALN 84.425D and 84.425U); Passed through MDE; All project numbers. Auditor Description of Condition and Effect: One of the contracts selected for testing that was subject to the Wage Rate Requirements did not include the required provision and the District did not obtain the required certified payrolls. The District did not follow federal requirements to include the prevailing wage rate provision in its contract. Auditor Recommendation: We recommend that the District reviews its policies to ensure that applicable prevailing wage requirements are included in construction contracts whenever federal funds are used and certified payrolls are obtained. Corrective Action: Management will work internally with the management team on all construction contracts greater than $2,000. At time of quote or contract Management will determine if the funding source is Federal and apply the appropriate Davis Bacon Act - Prevailing Wage Compliance Certification. Management will follow up with the vendor to obtain the required certified payrolls. Responsible Person: Kendra Leib, LEA Business Manager Anticipated Completion Date: June 30, 2024
View Audit 12452 Questioned Costs: $1
Upper Perkiomen School District
PA
Questioned Costs Cash Management
The District will implement quarterly journal entries to remove 50% of the retirement expenditures from federal grants for employees charged to the grant.
The District will implement quarterly journal entries to remove 50% of the retirement expenditures from federal grants for employees charged to the grant.
View Audit 12419 Questioned Costs: $1
Hawthorn School District No. 73
IL
Questioned Costs Cash Management
Condition: In a population of over 550 invoices, exceptions were noted in 1 out of 47 invoices tested. The 1 invoice was paid twice and claimed for reimbursement twice. Plan: Management will implement procedures to ensure an expenditure has cleared the bank before they are claimed as expenditures an...
Condition: In a population of over 550 invoices, exceptions were noted in 1 out of 47 invoices tested. The 1 invoice was paid twice and claimed for reimbursement twice. Plan: Management will implement procedures to ensure an expenditure has cleared the bank before they are claimed as expenditures and remove the expenditure from the grant if they pay in another manner. Anticipated Date of Completion: 6/30/2024 Name of Contact Person: LeeAnn Taylor, Assistant Superintendent of Finance & Business Operations Management Response: N/A
View Audit 12384 Questioned Costs: $1
Finding 9033 (2023-002)
Material Weakness 2023
Grants Pass School District No. 7
OR
Questioned Costs Allowable Costs / Cost Principles
Condition: Payments for expenditures associated with debt service obligations were expensed to the program but not disbursed to the debt holder. Cause: Internal controls in place did not ensure expenditures recorded met the federal compliance requirements for Allowable Costs/Cost Principles as defi...
Condition: Payments for expenditures associated with debt service obligations were expensed to the program but not disbursed to the debt holder. Cause: Internal controls in place did not ensure expenditures recorded met the federal compliance requirements for Allowable Costs/Cost Principles as defined in 2 CFR Part 200. Auditor Recommendation: We recommend the District enhance internal controls to ensure that eligible expenditures have been incurred prior to recording the expense. Plan of Action: The District has hired a Finance Director who has committed to increased financial monitoring to ensure federal compliance principles are met. In addition, the district has hired a new Operations Manager and District Accountant. The new team is committed to enhancing and adhering to internal controls to ensure proper monitoring of policies and procedures. In the event that there are questions about compliance for grants in general, the District will continue to rely on timely guidance from external governmental accounting consultants, the Oregon Department of Revenue, and the Oregon Department of Education. Date of implementation: Immediately and ongoing. If there are any questions regarding this plan, please contact Sam Stegemiller by email at sstegemill@grantspass.k12.or.us or by phone at 541-474-5703.
View Audit 12366 Questioned Costs: $1
Finding 8995 (2023-002)
Material Weakness 2023
Mid-South Food Bank
TN
Questioned Costs Cash Management
The deficiency of lack of proper documentation for two mobile distributions is due to oversite by our agency relations team to ensure proper recipient paperwork is maintained at each mobile distribution. Our added mobile distributions to meet the increased need for food in our community has tripled ...
The deficiency of lack of proper documentation for two mobile distributions is due to oversite by our agency relations team to ensure proper recipient paperwork is maintained at each mobile distribution. Our added mobile distributions to meet the increased need for food in our community has tripled this workload. Staff has been retrained to ensure the proper paperwork is filed. Mississippi DHS alleges our food bank has not provided adequate supporting documentation for two TEFAP contracts ending September 30, 2022. The CEO of the food bank and many staff members worked with MS DHS for 14 months and feel we have provided everything requested and cooperated every way we can. This was our first contract with MS DHS and the learning curve for reporting has been great. The reimbursement request by MS DHS is currently being appealed.
View Audit 12341 Questioned Costs: $1
Finding 8963 (2023-003)
Significant Deficiency 2023
Montreat College
NC
Questioned Costs Student Financial Aid Special Tests & Provisions
2023-003 – Student Financial Aid Cluster – (a) Federal Pell Grant (b) Federal Supplemental Educational Opportunity Grant (c) Federal Work Study Grant (d) Federal Perkins Loan Program (e) Federal Direct Student Loans, Assistance Listing No. (a) 84.063 (b) 84.007 (c) 84.033 (d) 84.038 (e) 84.268 - Yea...
2023-003 – Student Financial Aid Cluster – (a) Federal Pell Grant (b) Federal Supplemental Educational Opportunity Grant (c) Federal Work Study Grant (d) Federal Perkins Loan Program (e) Federal Direct Student Loans, Assistance Listing No. (a) 84.063 (b) 84.007 (c) 84.033 (d) 84.038 (e) 84.268 - Year Ended June 30, 2023 Condition Found The College did not accurately complete refund calculations for 2 out of 17 students (11.7%) tested. We consider this finding to be a significant deficiency in relation to the Special Tests and Provisions compliance requirement. Corrective Action Plan We have updated our process to do a comprehensive double check of all refund calculations at the end of each semester. Responsible Person for Corrective Action Plan Jeremy Hurse – Director of Student Financial Services Deborah Beck – Associate Director of Student Financial Services Implementation Date of Corrective Action Plan 10/11/23
View Audit 12261 Questioned Costs: $1
Pontiac William Holliday School District No. 105
IL
Questioned Costs Reporting
SEE SEFA REPORT FOR CAP ON FINDING 2023-001
SEE SEFA REPORT FOR CAP ON FINDING 2023-001
View Audit 12224 Questioned Costs: $1
Finding 8829 (2023-006)
Material Weakness 2023
Greater Eastern Oregon Development Corporation
OR
Questioned Costs Material Weakness Reporting
2023-06 Material Weakness: During annual audit testing it was found that one member of the GEODC staff was preparing and reviewing federal grant reports. The reports did not accurately reflect the grant activity. Incorrect reporting led EDA to close the grant without question and results in a quest...
2023-06 Material Weakness: During annual audit testing it was found that one member of the GEODC staff was preparing and reviewing federal grant reports. The reports did not accurately reflect the grant activity. Incorrect reporting led EDA to close the grant without question and results in a questioned cost of $131,986 and a material weakness in internal control over compliance pertaining to Reporting being reported in the audit reporting package. Recommendation: It was recommended GEODC improve controls over compliance for reporting by designating grant reporting to one member of the GEODC staff and review of the reports to a different staff member. The staff member directly involved in the financial accounting function of GEODC should perform one of these duties. Action Taken: GEODC staff are in agreement with the recommendation and will improve controls over compliance for reporting by designating grant reporting to one member of the GEODC staff and review of the reports to a different staff member, making sure the staff member directly involved in the financial accounting function of GEODC performs one of these duties.
View Audit 12088 Questioned Costs: $1
Finding 8828 (2023-005)
Material Weakness 2023
Greater Eastern Oregon Development Corporation
OR
Questioned Costs Material Weakness Reporting
2023-05 Material Weakness: The final report submitted to EDA for the CARES Planning grant, Assistance Listing 11.307, incorrectly reported that all funds had been spent when $131,986 remained unspent. Incorrect reporting led EDA to close the grant without question and results in a questioned cost of...
2023-05 Material Weakness: The final report submitted to EDA for the CARES Planning grant, Assistance Listing 11.307, incorrectly reported that all funds had been spent when $131,986 remained unspent. Incorrect reporting led EDA to close the grant without question and results in a questioned cost of $131,986 and a compliance violation of requirements pertaining to Reporting being reported in the audit reporting package. Recommendation: It was recommended unspent federal funds $131,986 be reported and be returned to the US Department of Commerce. Action Taken: GEODC staff agreed with the finding and completed the recommended step after the issue was identified in the annual audit but before the date of the audit report.
View Audit 12088 Questioned Costs: $1
Finding 8826 (2023-004)
Material Weakness 2023
Greater Eastern Oregon Development Corporation
OR
Questioned Costs Allowable Costs / Cost Principles Material Weakness
2023-04 Material Weakness: Unallowable costs for the EDA CARES Planning Grant and EDA CARES Revolving Loan Fund, Assistance Listing Number 11.307, were not identified in a timely or accurate manner. This resulted in a material weakness in internal control over compliance pertaining to Activities All...
2023-04 Material Weakness: Unallowable costs for the EDA CARES Planning Grant and EDA CARES Revolving Loan Fund, Assistance Listing Number 11.307, were not identified in a timely or accurate manner. This resulted in a material weakness in internal control over compliance pertaining to Activities Allowed/Allowable Costs being reported in the audit reporting package. Recommendation: It was recommended GEODC improve controls over compliance with Activities Allowed/Allowable Costs by accepting federal funding only when staff have or can obtain adequate knowledge of program requirements that will enable them to spend funding in accordance with all federal compliance requirements. Action Taken: GEODC staff are in agreement with the recommendation and will improve internal controls over compliance with Activities Allowed/Allowable Costs by accepting federal funding only when staff have or can obtain adequate knowledge of program requirements that will enable them to spend funding in accordance with all federal compliance requirements.
View Audit 12088 Questioned Costs: $1
Finding 8824 (2023-003)
Material Weakness 2023
Greater Eastern Oregon Development Corporation
OR
Questioned Costs Allowable Costs / Cost Principles
2023-03 Material Weakness: Questioned const were identified within the EDA CARES Planning grant and EDA CARES RLF, Assistance Listing 11.307, $131,986 and $30,865, respectively. $131,986 and $30,865 of federal funds remained unspent at the end of the grant periods and were transferred to the general...
2023-03 Material Weakness: Questioned const were identified within the EDA CARES Planning grant and EDA CARES RLF, Assistance Listing 11.307, $131,986 and $30,865, respectively. $131,986 and $30,865 of federal funds remained unspent at the end of the grant periods and were transferred to the general fund under the assumption unspent funds could be spent in any manner. The result was a questioned cost of $162,851 and a compliance violation of requirements pertaining to Activities Allowed/Allowable Costs being reported in the audit reporting package. Recommendation: It was recommended $131,986 of federal funding be returned to the US Department of Commerce and $30,865 returned to the EDA CARES revolving loan fund cash balance. Action Taken: GEODC staff agreed with the finding and completed the recommended steps after the issue was identified in the annual audit but before the date of the audit report.
View Audit 12088 Questioned Costs: $1
Finding 8790 (2023-002)
Significant Deficiency 2023
Nba/gpva Accessible Housing, Inc.
MO
Questioned Costs HUD Housing Programs Procurement, Suspension & Debarment
Finding #2023-002 Comments on the Finding and Each Recommendation: Statement of condition 2023-002: For the year ended June 30, 2023, the Corporation did not have a HUD approved Project Owner's/Management Agent's Certification (HUD-9839-B). Recommendation: Management should continue to request th...
Finding #2023-002 Comments on the Finding and Each Recommendation: Statement of condition 2023-002: For the year ended June 30, 2023, the Corporation did not have a HUD approved Project Owner's/Management Agent's Certification (HUD-9839-B). Recommendation: Management should continue to request the executed Project Owner's/Management Agent's Certification (HUD-9839-B) from HUD. Management should not pay any management fees until the executed Project Owner's/Management Agent's Certification (HUD-9839-B) is received. Action(s) taken or planned on the finding: Agree. Management received email correspondence from HUD on August 12, 2021 that stated the Agent is approved to take over management immediately and the Project Owner's/Management Agent's Certification (HUD-9839-B) would be retroactively effective. Management has continued to seek the executed Project Owner's/Management Agent's Certification (HUD-9839-B) from HUD.
View Audit 12070 Questioned Costs: $1
Finding 8789 (2023-001)
Significant Deficiency 2023
Nba/gpva Accessible Housing, Inc.
MO
Questioned Costs HUD Housing Programs Procurement, Suspension & Debarment
Finding #2023-001 Comments on the Finding and Each Recommendation: Statement of condition #2023-001: The Corporation did not make the required deposit to the residual receipts reserve for the year ended June 30, 2023. The residual receipts reserve is underfunded by $12,062 as of June 30, 2023. Re...
Finding #2023-001 Comments on the Finding and Each Recommendation: Statement of condition #2023-001: The Corporation did not make the required deposit to the residual receipts reserve for the year ended June 30, 2023. The residual receipts reserve is underfunded by $12,062 as of June 30, 2023. Recommendation: Management should deposit $12,062 into the residual receipts reserve. Action(s) taken or planned on the finding: Management agrees with the finding. Management is in the process of seeking approval from HUD to retain surplus cash in the Property's operating account.
View Audit 12070 Questioned Costs: $1
Finding 8786 (2023-002)
Significant Deficiency 2023
Nba/gpva Accessible Housing II Inc.
MO
Questioned Costs Subrecipient Monitoring
Finding #2023-002 Comments on the Finding and Each Recommendation: Statement of condition 2023-002: The Corporation did not make the required monthly deposits to the reserve for replacements account. The reserve for replacements is underfunded by $598 as of June 30, 2023. Recommendation: Manageme...
Finding #2023-002 Comments on the Finding and Each Recommendation: Statement of condition 2023-002: The Corporation did not make the required monthly deposits to the reserve for replacements account. The reserve for replacements is underfunded by $598 as of June 30, 2023. Recommendation: Management should deposit $598 into the reserve for replacement. Action(s) taken or planned on the finding: Management agrees with the finding and auditor's recommendation. On September 1, 2023, management transferred $598 to the reserve for replacements.
View Audit 12069 Questioned Costs: $1
Finding 8785 (2023-001)
Significant Deficiency 2023
Nba/gpva Accessible Housing II Inc.
MO
Questioned Costs HUD Housing Programs Subrecipient Monitoring
Finding #2023-001 Comments on the Finding and Each Recommendation: Statement of condition #2023-001: For the year ended June 30, 2023, the Corporation did not have a HUD approved Project Owner's/Management Agent's Certification (HUD-9839-B). Recommendation: Management should continue to request t...
Finding #2023-001 Comments on the Finding and Each Recommendation: Statement of condition #2023-001: For the year ended June 30, 2023, the Corporation did not have a HUD approved Project Owner's/Management Agent's Certification (HUD-9839-B). Recommendation: Management should continue to request the executed Project Owner's/Management Agent's Certification (HUD-9839-B) from HUD. Management should not pay any management fees until the executed Project Owner's/Management Agent's Certification (HUD-9839-B) is received. Action(s) taken or planned on the finding: Agree. Management received email correspondence from HUD on August 12, 2021 that stated the Agent is approved to take over management immediately and the Project Owner's/Management Agent's Certification (HUD-9839-B) would be retroactively effective. Management has continued to seek the executed Project Owner's/Management Agent's Certification (HUD-9839-B) from HUD.
View Audit 12069 Questioned Costs: $1
Finding 8763 (2023-002)
Significant Deficiency 2023
Hillsboro Community Unit School District No. 3
IL
Questioned Costs Allowable Costs / Cost Principles
Condition: The amount claimed on the June 30, 2023 expenditure report included an expense that had been claimed in the prior year. Recommendation: We recommend to review the general ledger for duplicate or unallowable expenses before entering into the expenditure report and submitting. Managemen...
Condition: The amount claimed on the June 30, 2023 expenditure report included an expense that had been claimed in the prior year. Recommendation: We recommend to review the general ledger for duplicate or unallowable expenses before entering into the expenditure report and submitting. Management's response The District will review the general ledger for duplicate or unallowable expenses before submitting quarterly reports.
View Audit 12028 Questioned Costs: $1
Finding 8742 (2023-002)
Significant Deficiency 2023
Catholic Charities Archdiocese of Washington, INC and Affiliates
DC
Questioned Costs Subrecipient Monitoring Eligibility
Contact: Reginald Gregory Title: Executive Director/Controller Phone Number: 202-772-4300 Estimated completion date: June 30, 2024 Corrective Action: The Executive Director of Family, Parish and Community Outreach department and Senior Program Manager will create and implement the following for ...
Contact: Reginald Gregory Title: Executive Director/Controller Phone Number: 202-772-4300 Estimated completion date: June 30, 2024 Corrective Action: The Executive Director of Family, Parish and Community Outreach department and Senior Program Manager will create and implement the following for FPCO awardees: a required document checklist for each of the EFSP jurisdictions; develop and provide a training for all staff assigned to Emergency Food and Shelter Program case work, to be given out with each new award and periodically as needed; and monitor use of funds throughout the implementation of the funding period. All required eligibility support documents will be stored in a secured Caseworthy case management database system.
View Audit 11921 Questioned Costs: $1
Finding 8656 (2023-001)
Significant Deficiency 2023
Mental Health Center of Boulder County Dba Mental Health Partners
CO
Questioned Costs Cash Management Period of Performance § 200.1 § 200.303
Federal Program Name: • Coronavirus State and Local Fiscal Recovery Funds – ALN 21.027 • Block Grants for Prevention and Treatment of Substance Abuse – ALN 93.959 Recommendation: Our auditors recommended the Organization update their method of allocating expenditures to federal awards based on the ...
Federal Program Name: • Coronavirus State and Local Fiscal Recovery Funds – ALN 21.027 • Block Grants for Prevention and Treatment of Substance Abuse – ALN 93.959 Recommendation: Our auditors recommended the Organization update their method of allocating expenditures to federal awards based on the incurred date, rather than paid date. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management concurs with the audit finding. The previous process for grant salary, fringe, and indirect billings was based on salary paid date and therefore on a cash basis rather than accrual. The policy and process were immediately updated when the issue was identified during the fiscal year 2022 audit to bill based on period incurred rather than paid date, but the issue was identified after the invoices in question were sent. Revised invoices were not sent as total costs incurred during the period of the award, excluding the amounts noted in the finding, were still well over and above the award amount. All questioned costs were allowable but were outside the grant period and there are other eligible expenses during the period of performance which could have been billed to fully draw down on the award. Name(s) of the contact person(s) responsible for corrective action: CFO, Controller, and Grants Manager Planned completion date for corrective action plan: Will implement in fiscal year 2024
View Audit 11825 Questioned Costs: $1
Weston County School District No. One
WY
Questioned Costs Special Tests & Provisions
The United States Department of Education (USED) updated their requirements for the Davis-Bacon Act (DBA) provisions. With the updated requirements, Weston County School District #1 was notified that all contracted building, installation, surveying, demolition/removal work, or other construction pro...
The United States Department of Education (USED) updated their requirements for the Davis-Bacon Act (DBA) provisions. With the updated requirements, Weston County School District #1 was notified that all contracted building, installation, surveying, demolition/removal work, or other construction projects supported by ESSER funding must submit weekly certified payroll documentation for every contract more than $2, 000. Weston County School District #1 is diligently working to gather payroll documentation from vendors for all projects that are ongoing/completed, paid for with ESSER monies, and are more than $2,000. As the requirement is retroactive, this process can be timely. The documentation will be submitted to the state as the district receives the payroll documentation from vendors.
View Audit 11792 Questioned Costs: $1
People's Health and Supportive Services
LA
Questioned Costs
Management agrees with the finding. The management agent issued a credit and implemented a new system to ensure there are no future overpayments.
Management agrees with the finding. The management agent issued a credit and implemented a new system to ensure there are no future overpayments.
View Audit 11671 Questioned Costs: $1
Finding 8587 (2023-006)
Material Weakness 2023
Jemez Mountain School District
NM
Questioned Costs Eligibility
Responsible Official’s Plan: District will a establish a policy and implement internal control procedures regarding the review of all grant award letters to ensure that the District is aware of all requirements that are imposed on the District with accepting the funds • Timeline for completion of co...
Responsible Official’s Plan: District will a establish a policy and implement internal control procedures regarding the review of all grant award letters to ensure that the District is aware of all requirements that are imposed on the District with accepting the funds • Timeline for completion of corrective action plan: December 2023 • Employee position(s) responsible for meeting the timeline: Mr. Felix Garcia, Federal Programs Director and Patricia Cordova, Federal Programs Clerk
View Audit 11604 Questioned Costs: $1
Finding 8560 (2023-003)
Material Weakness 2023
Minnetonka Public Schools, Isd #276
MN
Questioned Costs Procurement, Suspension & Debarment § 200.318 § 200.321
2023-003 Material weakness in internal control over compliance and compliance for procurement Recommendation: We recommend that the District review its procedures and controls over procurement to ensure that all procurements are documented such that a third party can clearly see and understand the...
2023-003 Material weakness in internal control over compliance and compliance for procurement Recommendation: We recommend that the District review its procedures and controls over procurement to ensure that all procurements are documented such that a third party can clearly see and understand the detailed history of the procurement. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District will work with their departments utilizing federal dollars to ensure the proper procurement method is utilized for all procurements and that documentation of that process is retained so its clear what considerations were made in the procurement decision. Name(s) of the contact person(s) responsible for corrective action: Paul Bourgeois, Executive Director of Finance and Operations. Planned completion date for corrective action plan: June 30, 2024.
View Audit 11580 Questioned Costs: $1
Finding 8546 (2023-001)
Material Weakness 2023
Gaston County
NC
Questioned Costs Cash Management Material Weakness § 200.516
Finding: 2023-001 Name of Contact Person: Angela Karchmer, Social Services Director Criteria: In order for costs to be allowable for purposes of reimbursement they must be allowable in accordance with 45 CFR section 1356.60 and the NC Division of Social Services Manual. All County Department of...
Finding: 2023-001 Name of Contact Person: Angela Karchmer, Social Services Director Criteria: In order for costs to be allowable for purposes of reimbursement they must be allowable in accordance with 45 CFR section 1356.60 and the NC Division of Social Services Manual. All County Department of Social Services employees which provide direct services must maintain daysheets in accordance with the NC Department of Social Services Information System Policy. Recommendation: Require the County Program Directors to implement procedures to ensure that daysheets are properly supported by documentation of time charged to each program. Corrective Action/Management’s Response: Management concurs with this finding and will adhere to the Corrective Action Plan in this audit report. The County has implemented the following process: Daysheet/Documentation Reviews: • QA are conducting random checks bi-weekly to ensure daysheets and documentation are coded correctly. • QA maintains a log of all audits completed. • Audit results are sent to supervisors and social workers for review of the findings. If errors are found discussion takes place regarding how to correct errors. • Supervisors conduct random checks of daysheets and discuss finding during supervision. • All new staff are required within 30 days to watch the state webinar on daysheet entry and take a quiz to insure comprehension. • Daysheet trainings are conducted twice a year for all staff. • DSS Management will work with the Gaston County IT department to upgrade the current daysheet system to allow for better tracking of employee daysheets. • Children and Family Services supervisors will be required to conduct 1 intensive daysheet review per worker each month, attaching eligibility determination paperwork, narratives verifying the work, and ensuring the appropriate funding code is used in daysheets. This paperwork will be reviewed by the program coordinator and administer via an electronic system (Polimorphic). • Supervisors will ensure daysheets are current within 7 days, minimizing errors, and ensuring accuracy. Proposed Completion Date: Management and the Board will implement the above procedures immediately.
View Audit 11552 Questioned Costs: $1
Finding 8528 (2023-001)
Significant Deficiency 2023
Lutheran Family Services of Virginia, Inc. Dba Encircle
VA
Questioned Costs Cash Management Reporting
Department of Health and Human Services Lutheran Family Services of Virginia, Inc. and Subsidiaries d/b/a enCircle respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Brown, Edwards & Company, L.L.P. ...
Department of Health and Human Services Lutheran Family Services of Virginia, Inc. and Subsidiaries d/b/a enCircle respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Brown, Edwards & Company, L.L.P. 3906 Electric Road Roanoke, Virginia 24018 Audit Period: Year ending June 30, 2023 The finding from the June 30, 2023 schedule of findings and questioned costs is discussed below. Findings – Financial Statement Audit NONE. Findings – Federal Award Programs Audits Department of Health and Human Services 2023-001: Unaccompanied Alien Children – ALN #93.676, Activities Allowed/Unallowed; Allowable Costs and Period of Performance and controls over Activities Allowed/Unallowed; Allowable Costs and Period of Performance. Significant Deficiency Criteria and Condition: Under the requirements of the Uniform Guidance, the drawdown of federal funds must be based on actual expenditures incurred. Context: We tested twenty-five reimbursed amounts from various awards. We noted two instances where the Organization obtained federal funds without incurring the actual expenditure. We also noted one instance where the expenditure occurred outside of the budget period. Cause: The Organization did not properly allocate expenditures within their general ledger and did not have an adequate review process in place. Effect: The lack of an adequate review process can cause federal funds to be obtained prior to the actual expenditure is incurred. Recommendation: We recommend that the Organization develop a review process to ensure the drawdown of federal funds does not occur before funds are expended and that the Organization submit expenditures incurred in the budget period. Action Taken: Management has implemented enhanced review processes to ensure the drawdown of Federal funds does not occur before funds are expended and that enCircle submits only expenditures incurred during the budget period. Name of Contact Person: David Pruett, Chief Financial Officer
View Audit 11512 Questioned Costs: $1
Finding 8515 (2023-002)
Material Weakness 2023
Dearborn Heights School District #7
MI
Questioned Costs Special Tests & Provisions Procurement, Suspension & Debarment
Finding: 2023-002 – Special Tests and Provisions – Wage Rate Requirements U.S. Department of Education – COVID-19 - Education Stabilization Fund (ALN 84.425D and 84.425U); Passed through MDE; All project numbers. Auditor Description of Condition and Effect: The one contract selected for testing th...
Finding: 2023-002 – Special Tests and Provisions – Wage Rate Requirements U.S. Department of Education – COVID-19 - Education Stabilization Fund (ALN 84.425D and 84.425U); Passed through MDE; All project numbers. Auditor Description of Condition and Effect: The one contract selected for testing that was subject to the Wage Rate Requirements did not include the required provision and the District did not obtain the required certified payrolls. The District did not follow federal requirements to include the prevailing wage rate provision in its contract. Auditor Recommendation: We recommend that the District reviews its policies to ensure that applicable prevailing wage requirements are included in construction contracts whenever federal funds are used and certified payrolls are obtained. Corrective Action: District officials will ensure that construction contracts contain these requirements during the bid process. Responsible Person: Maria Gistinger, Interim Business Manager Anticipated Completion Date: June 30, 2024
View Audit 11501 Questioned Costs: $1
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