Corrective Action Plans

Finding 395811 (2022-002)

Material Weakness 2022

City of Anaheim

CA

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

Finding 2022-002, ALN 21.027 Coronavirus State and Local Fiscal Recovery Funds Following the comprehensive audit conducted on the CWWAPP 1.0 disbursement Year Ended June 30, 2022, the following exceptions have been identified that require immediate attention. Below is a summary of the exceptions obs...

Finding 2022-002, ALN 21.027 Coronavirus State and Local Fiscal Recovery Funds Following the comprehensive audit conducted on the CWWAPP 1.0 disbursement Year Ended June 30, 2022, the following exceptions have been identified that require immediate attention. Below is a summary of the exceptions observed: Summary of Exceptions: 1.Credits applied for electric and secondary water disbursements exceeded the prescribed 60-day timeframe. 2.Recalculation of eligible credits for three out of sixty samples resulted in awarded amounts surpassing the calculated eligibility, leading to questioned costs (i.e., over award). Corrective Action Plan: 1.In order to ensure adherence to the stipulated 60-day window for credit applications, for the upcoming CWWAPP arrearage funding we have initiated immediate testing of bill notices upon receipt of the CWWAPP 2.0 disbursement check. Simultaneously, a secondary query has been implemented to validate consistency between the initial query and the present data. Should any discrepancies or technical issues arise, we will promptly seek extension from the State Water Resources Control Board (SWRCB) to facilitate timely funding. 2.To mitigate the risk of over awarding eligible customers, a final query will be conducted prior to disbursement to confirm the accuracy of awarded amounts for each eligible account. We are committed to implementing these corrective measures swiftly and effectively to uphold compliance standards and improve efficiency within the framework of the SWRCB and CWWAPP. Responsible Official: Jeff Sparks Assistant Customer Service Manager Corrective Action Plan Implementation Date: May 17th, 2024

View Audit 305456 Questioned Costs: $1

Finding 395810 (2022-001)

Material Weakness 2022

City of Anaheim

CA

Questioned Costs Subrecipient Monitoring Matching / Level of Effort / Earmarking

Finding #2022-001 Eligibility Program: Home Investment Partnership Program (CFDA # 14.239) Condition: During the test work over continuing eligibility requirements for loan recipients of the program, it was noted that the City did not have sufficient controls in place nor were adequate records maint...

Finding #2022-001 Eligibility Program: Home Investment Partnership Program (CFDA # 14.239) Condition: During the test work over continuing eligibility requirements for loan recipients of the program, it was noted that the City did not have sufficient controls in place nor were adequate records maintained to verify that the property was the principal residence of the homebuyer during the period of affordability described in the finding. Corrective Action: During fiscal year 2022, the Department underwent a reorganization as the City Council approved the establishment of two separate departments, Housing & Community Development and Economic Development. In April 2022, the Department contracted with Keyser Marston and Associates to train newly hired staff to assist the Department with Loan portfolio monitoring and to ensure on-going compliance. In addition, the Department will be implementing new procedures through a program called Neighborly to facilitate and streamline the process for all outstanding loans. The Neighborly program will assist with loan tracking, communicating with loan participants and obtaining annual compliance certifications. The Department will be focusing its resources to ensure ongoing compliance and plans to close this finding in fiscal year 2023. Contact Person: Andy Nogal, Deputy Director Anticipated Completion Date: June 2023

View Audit 305456 Questioned Costs: $1

Finding 395692 (2022-002)

Significant Deficiency 2022

Saleian Missions, Inc.

NY

Questioned Costs Subrecipient Monitoring Eligibility

Finding Number: 2022-002 - Eligibility Programs: U.S. State Department. Award Listing Number 19.517 Overseas Refugee Assistance Programs for Africa: Sunrise Project, Cairo Urban Refugees VI U.S. State Department. Award Listing Number 19.517 Overseas Refugee Assistance Programs for Africa: Sunrise...

Finding Number: 2022-002 - Eligibility Programs: U.S. State Department. Award Listing Number 19.517 Overseas Refugee Assistance Programs for Africa: Sunrise Project, Cairo Urban Refugees VI U.S. State Department. Award Listing Number 19.517 Overseas Refugee Assistance Programs for Africa: Sunrise Project, Cairo Urban Refugees VII. Planned Corrective Action: Management has adjusted its internal policy related to files maintained related to eligibility. Due to the timing of the finding the first full period that this can be implemented will be in fiscal 2024. Person Responsible: Daniel DeFilippis, Controller Expected Completion Date: December 31, 2024

View Audit 305324 Questioned Costs: $1

Finding 395188 (2022-002)

Significant Deficiency 2022

Plaza Nursing Home Company, Inc.

NY

Questioned Costs Reporting

In May 2022, a new CFO was hired and new procedures put in place. Both the CFO and Accounting Manager ensured all calculations are dual reviewed. Based on this process, it is well documented internally that the entity does indeed qualify for the full amount of funding received.

View Audit 305071 Questioned Costs: $1

Finding 395047 (2022-004)

Material Weakness 2022

University Settlement Society of New York, Inc.

NY

Questioned Costs Allowable Costs / Cost Principles Cash Management

The Settlement agrees with the finding. Management has implemented a number of compensating controls to mitigate the risk of any future overdraws of government contract funds. As part of the monthly process, it is required that the preparer of the invoice be separate from the reviewer and approver o...

The Settlement agrees with the finding. Management has implemented a number of compensating controls to mitigate the risk of any future overdraws of government contract funds. As part of the monthly process, it is required that the preparer of the invoice be separate from the reviewer and approver of the invoice and that the preparer provide an expense report verifying the amount submitted for payment. The contract specific monthly expense report (Direct Report generated through Sage Intacct) is reviewed for accuracy and completeness by both the preparer and reviewer. For OHS, specifically, the reviewer and approver receive both the monthly Director Report and a summary of payments received to date. The approver is either the Controller or the CFAO. Once approved, the reimbursement request with expenses and backupdocuentation is submitted to the funder, who performs a final review prior to releasing payment for reimbursement. Additionally, for year-end, the fiscal team begins the reconciliation process with previously audited yearend A/R balances by contract. They then verify that subsequent receipts substantiate the receivable previously recorded in the books. Expenses for each contract are billed monthly by recording a receivable and revenue. Implementation began July 2022. Responsible parties: Assistant Controllers, Controller, CFAO Completion date: 7/1/2022

View Audit 304979 Questioned Costs: $1

Finding 394975 (2022-004)

Significant Deficiency 2022

City of Turlock

CA

Questioned Costs Allowable Costs / Cost Principles § 200.430

Finding Reference Number: SA2022-004 Documenting Payroll Costs Charged to Grant Assistance Listing Numbers: 20.507 Assistance Listing Title: COVID-19 – Federal Transit Cluster - Formula Grants (Urbanized Area Formula Program) Name of Federal Agency: Department of Transportation Federal Aw...

Finding Reference Number: SA2022-004 Documenting Payroll Costs Charged to Grant Assistance Listing Numbers: 20.507 Assistance Listing Title: COVID-19 – Federal Transit Cluster - Formula Grants (Urbanized Area Formula Program) Name of Federal Agency: Department of Transportation Federal Award Identification Number: CA-2019-111-01, CA-2020-141-00 • Fiscal Year of Initial Finding: 2022 • Name(s) of the contact person: Isaac Moreno, Finance Director • Corrective Action Plan: The City of Turlock will immediately begin to perform time studies of those individuals whose time is charged to grants and use the results of the time study to determine the allocation percentage, in order to address this finding. • Anticipated Completion Date: 6/30/2024

View Audit 304861 Questioned Costs: $1

Finding 394973 (2022-003)

Material Weakness 2022

City of Turlock

CA

Questioned Costs Subrecipient Monitoring Eligibility

Finding Reference Number #SA2022-003: Monitoring CDBG and HOME Program Activities for Compliance with Program Rules and Regulations Assistance Listing Numbers: 14.228, 14.239 Assistance Listing Title: Community Development Block Grants/State's Program HOME Investment Partnerships Program Name ...

Finding Reference Number #SA2022-003: Monitoring CDBG and HOME Program Activities for Compliance with Program Rules and Regulations Assistance Listing Numbers: 14.228, 14.239 Assistance Listing Title: Community Development Block Grants/State's Program HOME Investment Partnerships Program Name of Federal Agency: Department of Housing and Urban Development Federal Award Identification Number: B-19-MC-06-0039, B-20-MC-06-0039, M-18-DC-06-0240, M-20-DC-06-0240 • Fiscal Year of Initial Finding: 2022 • Name(s) of the contact person: Gary Hampton, Development Services Director • Corrective Action Plan: CDBG Findings:  For the finding of an incorrect identification of activity in the Integrated Disbursement & Information System (IDIS), which was deemed an ineligible activity, the City has requested a Voluntary Grant Reduction (VGR) in order to compensate for the error. It is currently pending the Department of Housing and Urban Development (HUD) approval.  In regards to the finding from not having a current Residential Anti-Displacement and Relocation Assistance Plan, the City has developed the plan and it was approved by the City Council on 4/9/24. The document is to be uploaded to HUD prior to the end of the month of April 2024. HOME Findings:  In order to address the finding of an absence of dated signatures of all parties on the beneficiary written agreement for the two IDIS projects and a lack of HOME program policies and procedures to ensure written agreements include dated signatures of all parties, the City updated their “City of Turlock Home Consortium Policies and Procedures.”  The City updated their contract template so that it would address the finding of an absence of many federally required provisions in the City’s loan agreement with a property owner, including five components detailed in the monitoring letter that were missing from the agreement.  The amount of HOME funds invested in one IDIS project was not at or below the applicable maximum per-unit HOME subsidy limit as required under 24 CFR Section 92.250(a). The limit was exceeded by $133,625. The City has requested a VGR and it is pending HUD approval.  To address the finding of not having comprehensive written policies and procedures as required under HOME regulation 24 CFR Section 92.504(a), including Tenant Selection, Income Determination and Lease Compliance, the City as part of their update of the “City of Turlock Home Consortium Policies and Procedures” included such provisions. • Anticipated Completion Date: 6/30/2024

View Audit 304861 Questioned Costs: $1

Finding 394971 (2022-001)

Material Weakness 2022

City of Turlock

CA

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring

Finding Reference Number #SA2022-001: Suspension and Debarment for Contracts and Subcontracts Assistance Listing Numbers: 21.027 Assistance Listing Title: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Name of Federal Agency: Department of Treasury Federal Award Identificati...

Finding Reference Number #SA2022-001: Suspension and Debarment for Contracts and Subcontracts Assistance Listing Numbers: 21.027 Assistance Listing Title: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Name of Federal Agency: Department of Treasury Federal Award Identification Number: SLFRP4371 266737 Pass-Through Entity: California State Water Resources Control Board • Fiscal Year of Initial Finding: 2021 • Name(s) of the contact person: Isaac Moreno, Finance Director • Corrective Action Plan: The City has drafted an updated citywide procurement policy that includes the requirement to be compliant with 2 C.F.R Part 180 and is expected to be approved in March 2024. In conjunction with the updated procurement policy, the purchasing department of the City will check for suspension and debarment for contracts and subcontracts as part of the request for proposal process and notify all departments to check vendors when utilizing Federal funds. • Anticipated Completion Date: 6/30/2024

View Audit 304861 Questioned Costs: $1

Finding 394649 (2022-004)

Significant Deficiency 2022

Center for the Future of Arizona

AZ

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

U.S. Department of Education COVID-19 Governor’s Emergency Education Relief CFDA #84.425C Finding Summary: One out of 15 payroll expenditures tested allocated more time to the program than what was actually spent. Seven out of 15 payroll expenditures tested were improperly applied to the grant. Re...

U.S. Department of Education COVID-19 Governor’s Emergency Education Relief CFDA #84.425C Finding Summary: One out of 15 payroll expenditures tested allocated more time to the program than what was actually spent. Seven out of 15 payroll expenditures tested were improperly applied to the grant. Responsible Individuals: Lona Teague, Jessi Black Corrective Action Plan: The finance department will ensure retention of all personnel activity reports to support hours applied to the grant. Anticipated Completion Date: 06/30/2024

View Audit 304557 Questioned Costs: $1

Finding 394648 (2022-003)

Significant Deficiency 2022

Center for the Future of Arizona

AZ

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

U.S. Department of Education COVID-19 Governor’s Emergency Education Relief CFDA #84.425C Finding Summary: One out of 15 payroll expenditures tested lacked the required support to show that hours billed by program employees were allocated in accordance with actual time spent rather than predetermin...

U.S. Department of Education COVID-19 Governor’s Emergency Education Relief CFDA #84.425C Finding Summary: One out of 15 payroll expenditures tested lacked the required support to show that hours billed by program employees were allocated in accordance with actual time spent rather than predetermined budgeted amounts. Responsible Individuals: Lona Teague, Jessi Black Corrective Action Plan: The finance department will ensure retention of all personnel activity reports to support hours billed by program employees. Anticipated Completion Date: 06/30/2024

View Audit 304557 Questioned Costs: $1

Finding 394586 (2022-005)

Significant Deficiency 2022

Charleston County Housing and Redevelopment Authority

SC

Questioned Costs Allowable Costs / Cost Principles HUD Housing Programs

ALN: 14.850 & 14.872 – Public & Indian Housing and Housing Choice Voucher Cluster – Allowable Costs Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Angela C...

ALN: 14.850 & 14.872 – Public & Indian Housing and Housing Choice Voucher Cluster – Allowable Costs Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Angela Childers, Chief Executive Officer Projected Completion Date: March 31, 2025

View Audit 304477 Questioned Costs: $1

Finding 394336 (2022-007)

Significant Deficiency 2022

Williston Basin Public School District #7

ND

Questioned Costs Allowable Costs / Cost Principles Reporting § 200.303 § 200.403

2022-007 – TITLE I – INADEQUATE SUPPORTING DOCUMENTATION– ALN 84.010 – SIGNIFICANT DEFICIENCY & OTHER NONCOMPLIANCE FINDING TYPE: SIGNIFICANT DEFICIENCY & OTHER NONCOMPLIANCE Finding 2022-007 Federal Program: Title I ALN: 84.010 Federal Award Number(s) and Year(s): S010A200034, 2022 Federal Agency:...

2022-007 – TITLE I – INADEQUATE SUPPORTING DOCUMENTATION– ALN 84.010 – SIGNIFICANT DEFICIENCY & OTHER NONCOMPLIANCE FINDING TYPE: SIGNIFICANT DEFICIENCY & OTHER NONCOMPLIANCE Finding 2022-007 Federal Program: Title I ALN: 84.010 Federal Award Number(s) and Year(s): S010A200034, 2022 Federal Agency: U.S. Department of Education Questioned Cost: $7,591 Condition: We were unable to verify whether 6 of 60 expenditures totaling $7,591 were for costs allowed under the Title I grant. When projected against the total population of $1,628,283, the total projected error is $15,939. Corrective Action Plan: Agreed. WBSD#7 created a new Grants Coordinator position in July 2023 with one of the specific responsibilities for that position being oversight of all Federal Title programs. This oversight responsibility includes monitoring expenditures to ensure all expenditures are allowable within the parameters of each program and also that proper documentation for those expenditures has been maintained. Anticipated Completion Date: • Fiscal Year 2024

View Audit 304345 Questioned Costs: $1

Finding 393856 (2022-003)

Material Weakness 2022

Allakaket Village Council

AK

Questioned Costs Reporting Material Weakness

Finding 2022-003 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Elisa Bergman, Tribal Administrator Condition: The Council is required to submit the single audit report and Form SF‐SAC within 9 months of the fiscal year. The Form SD‐SAC for the fiscal year en...

Finding 2022-003 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Elisa Bergman, Tribal Administrator Condition: The Council is required to submit the single audit report and Form SF‐SAC within 9 months of the fiscal year. The Form SD‐SAC for the fiscal year ended December 31, 2022 was not filed on time. Corrective Action Plan: The Council was delayed in undertaking audits for several years, such that neither 2021 or 2022 were filed on time. Going forward, the Council will need to plan for audits as soon as possible at the close of the fiscal year. Proposed Completion Date: The 2023 audit should be underway now and ready within 9 months of the close of the year.

View Audit 304056 Questioned Costs: $1

Finding 393811 (2022-004)

Material Weakness 2022

Barbour County Board of Education

AL

Questioned Costs Allowable Costs / Cost Principles Reporting § 200.403

No journal entries will be made without supporting documentation.

View Audit 304014 Questioned Costs: $1

Finding 393810 (2022-005)

Material Weakness 2022

Barbour County Board of Education

AL

Questioned Costs Allowable Costs / Cost Principles § 200.403

All journal entries are entered by the CSFO and signed by the Superintendent.

View Audit 304014 Questioned Costs: $1

Finding 393747 (2022-003)

Significant Deficiency 2022

Capital Area Community Action Agency, INC

FL

Questioned Costs Allowable Costs / Cost Principles § 200.465

Capital Area Community Action Agency has removed the unallowable costs from the rental calculation for related party transactions. Capital Area Community Action Agency satisfied the questioned costs as part of the settlement agreement with grantor; see Note 15 of Consolidated Financial Statements.

View Audit 303913 Questioned Costs: $1

Finding 393746 (2022-002)

Significant Deficiency 2022

Capital Area Community Action Agency, INC

FL

Questioned Costs Allowable Costs / Cost Principles § 200.465

Capital Area Community Action Agency has removed the unallowable costs from the rental calculation for related party transactions with Capital Area Community Action Agency, Holdings. Capital Area Community Action Agency will pursue working with the Office of HEad Start regarding use of those questio...

Capital Area Community Action Agency has removed the unallowable costs from the rental calculation for related party transactions with Capital Area Community Action Agency, Holdings. Capital Area Community Action Agency will pursue working with the Office of HEad Start regarding use of those questioned costs within the project period.

View Audit 303913 Questioned Costs: $1

Finding 393470 (2022-017)

Material Weakness 2022

Kentucky State University

KY

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.475

The University concurs with the finding. The SNAP-Ed office experienced significant staff turnover during fiscal year 2022, and records could not be located. The University has established workflows and policies to ensure compliance and documentation currently and in the future.

View Audit 303680 Questioned Costs: $1

Finding 393459 (2022-006)

Significant Deficiency 2022

Kentucky State University

KY

Questioned Costs Cash Management

The University concurs with finding. The Bursar Office, under the office’s current leadership, has improved reporting procedures which allows for timely student reimbursements.

View Audit 303680 Questioned Costs: $1

Finding 393449 (2022-008)

Material Weakness 2022

The Center for Black Women's Wellness, Inc.

GA

Questioned Costs Procurement, Suspension & Debarment Internal Control / Segregation of Duties § 200.303 § 200.320

U.S Department of Health and Human Services FALN: 93.926 Federal Award Identification Number: 5 H49MC00119-21-00 / 6 H49MC00119-20-01 2022-008: Procurement – Material Weakness Recommendation: We recommend the Organization strengthen its policies and procedures to ensure procurement is adequately doc...

U.S Department of Health and Human Services FALN: 93.926 Federal Award Identification Number: 5 H49MC00119-21-00 / 6 H49MC00119-20-01 2022-008: Procurement – Material Weakness Recommendation: We recommend the Organization strengthen its policies and procedures to ensure procurement is adequately documented so that goods and services are purchased in accordance with Uniform Guidance and other federal guidelines. Grantee Response and Corrective Action Plan 2022-008: We acknowledge the gap identified between our policy framework and its execution, particularly in the area of maintaining supporting documentation. The Center for Black Women’s Wellness has approved policies that are designed to meet the requirements of the Uniform Guidance; however, we recognize that in practice, implementation has been inconsistent. Notably, of the sixty transactions reviewed, eight were found lacking in supporting documentation. To address this issue, we have already taken corrective measures by reinforcing our procedures and ensuring that appropriate staff are aware of these requirements. In 2024, we strengthened our oversight by engaging a Contractual CFO who will be instrumental in implementing these enhanced controls. This effort is part of our ongoing commitment to ensure full compliance and transparency in our procurement processes, thereby aligning our practices more closely with our established policies. Responsible Parties: Jemea Dorsey, CEO Date Corrected: April 30, 2024

View Audit 303667 Questioned Costs: $1

Finding 393447 (2022-006)

Material Weakness 2022

The Center for Black Women's Wellness, Inc.

GA

Questioned Costs Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303 § 200.308 § 200.309 § 200.403

U.S Department of Health and Human Services FALN: 93.926 Federal Award Identification Number: 5 H49MC00119-21-00 / 6 H49MC00119-20-01 2022-006 – Period of Performance – Significant Deficiency Recommendation: We recommend that internal controls be strengthened and processes implemented to ensure all...

U.S Department of Health and Human Services FALN: 93.926 Federal Award Identification Number: 5 H49MC00119-21-00 / 6 H49MC00119-20-01 2022-006 – Period of Performance – Significant Deficiency Recommendation: We recommend that internal controls be strengthened and processes implemented to ensure all expenses include supporting documentation/invoice indicating period of performance. Grantee Response and Corrective Action Plan 2022-006: The Center for Black Women's Wellness has proactively updated our credit card policy in 2022. The CEO reviews the credit card statement monthly for discrepancies and allowable costs. Additionally, credit card holders are responsible for reviewing their credit card statements monthly for discrepancies and allowable costs. This measure aligns with our broader fiscal management improvements, which also involve the engagement of a Contractual CFO in April 2024 to oversee and refine our financial operations. These initiatives are part of our commitment to maintaining rigorous financial integrity and ensuring that all transactions are transparent and compliant with regulatory requirements. Additionally, we have resolved past documentation issues, such as those arising from the abrupt departure of an employee, by implementing robust procedures to avoid similar incidents in the future. Responsible Parties: Jemea Dorsey, CEO Date Corrected: April 30, 2024

View Audit 303667 Questioned Costs: $1

Finding 393446 (2022-005)

Material Weakness 2022

The Center for Black Women's Wellness, Inc.

GA

Questioned Costs Internal Control / Segregation of Duties Material Weakness § 200.303

U.S Department of Health and Human Services FALN: 93.926 Federal Award Identification Number: 5 H49MC00119-21-00 / 6 H49MC00119-20-01 2022-005 – Non Payroll Expenses- Material Weakness Recommendation: We recommend that internal controls be strengthened and processes implemented to ensure all expense...

U.S Department of Health and Human Services FALN: 93.926 Federal Award Identification Number: 5 H49MC00119-21-00 / 6 H49MC00119-20-01 2022-005 – Non Payroll Expenses- Material Weakness Recommendation: We recommend that internal controls be strengthened and processes implemented to ensure all expenses include supporting documentation/invoice indicating nature of expense, amount, authorization and approval for payment. Grantee Response and Corrective Action Plan 2022-005: The CEO has always reviewed the credit card statement monthly for discrepancies and allowable costs. Additionally, credit card holders are responsible for reviewing their credit card statements monthly for discrepancies and allowable costs. The Center for Black Women's Wellness has proactively updated our credit card policy in 2022, which is now signed by all employees, to reinforce the policy that receipts must be submitted to cardholder within 24 hours. This measure aligns with our broader fiscal management improvements, which also involve the engagement of a Contractual CFO in April 2024 to oversee and refine our financial operations. These initiatives are part of our commitment to maintaining rigorous financial integrity and ensuring that all transactions are transparent and compliant with regulatory requirements. Additionally, we have resolved past documentation issues, such as those arising from the abrupt departure of an employee, by implementing robust procedures to avoid similar incidents in the future. Responsible Parties: Jemea Dorsey, CEO Date Corrected: April 30, 2024

View Audit 303667 Questioned Costs: $1

Finding 393293 (2022-007)

Material Weakness 2022

Stow-Munroe Falls City School District

OH

Questioned Costs Material Weakness Matching / Level of Effort / Earmarking § 200.430

The District will review the Uniform Guidance requirements and ensure all expenditure adjustments are well supported with information to help ensure the federal monies are used on program activities as prescribed in the grant agreements.

View Audit 303592 Questioned Costs: $1

Finding 393275 (2022-005)

Significant Deficiency 2022

Ecostudies Institute

WA

Questioned Costs Subrecipient Monitoring Cash Management § 200.302 § 200.305

Significant Deficiency in Internal Control over Compliance and Compliance Recommendation: CLA recommends that The Organization move away from using a cumulative profit and loss report and instead run monthly general ledger details by program as support for their monthly reimbursement requests. This...

Significant Deficiency in Internal Control over Compliance and Compliance Recommendation: CLA recommends that The Organization move away from using a cumulative profit and loss report and instead run monthly general ledger details by program as support for their monthly reimbursement requests. This will enhance clarity of costs attributable to each monthly period and reduces the chance that costs will be missed when requesting for reimbursement. Any reconciling transactions can be clearly tracked an Excel file of the general ledger detail by program. In addition, CLA recommends that The Organization emphasize to program management staff the importance of filing reimbursement requests each month and in a timely manner to reduce administrative and financial burden. There is no disagreement with the audit finding. Action taken in response to finding: The organization has modified our approach to making monthly reimbursement requests by including monthly general ledger details by program to ensure we have appropriate support and to increase clarity of costs attributable by month. Since fall/winter 2023, we have increased training to financial and program management staff around the importance of filing reimbursement request in a timely manner and we intend to increase the size of the financial support staff to further help minimize timely delays in reimbursement requests. Name(s) of the contact person(s) responsible for corrective action: Gary Slater Planned completion date for corrective action plan: 4/1/2024

View Audit 303558 Questioned Costs: $1

Finding 393273 (2022-003)

Significant Deficiency 2022

Ecostudies Institute

WA

Questioned Costs Internal Control / Segregation of Duties Cash Management § 200.303

Significant Deficiency in Internal Control over Compliance and Compliance Recommendation: CLA recommends that additional emphasis of documentary evidence of approvals be made, and such evidence should be obtained and retained by The Organization as proof of oversight of expenditure of federal funds...

Significant Deficiency in Internal Control over Compliance and Compliance Recommendation: CLA recommends that additional emphasis of documentary evidence of approvals be made, and such evidence should be obtained and retained by The Organization as proof of oversight of expenditure of federal funds. CLA would recommend the use of an AP voucher, or similar, for each type of disbursement that leaves the Organization (check, EFT, credit card, etc.) to improve documentary evidence that costs are being reviewed and approved for appropriateness. There is no disagreement with the audit finding. Action taken in response to finding: Since Fall/Winter 2023, we have increased the emphasis and training for all staff on documenting evidence of approvals, including obtaining and retaining necessary documentation and proof of expenditure oversight for federal funds to ensure there is adequate evidence that costs are being reviewed and approved for appropriateness. Name(s) of the contact person(s) responsible for corrective action: Gary Slater Planned completion date for corrective action plan: 4/1/2024

View Audit 303558 Questioned Costs: $1

Corrective Action Plans

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