Corrective Action Plans

Finding 34704 (2022-005)

Material Weakness 2022

CA

Questioned Costs Cash Management Subrecipient Monitoring § 200.305

Finding Reference Number: SA2022-005 - Cash Management ? Draw Down of Community Development Block Grant Funds in Advance of Expenditures Assistance Listing Number: 14.218 Assistance Listing Title: Community Development Block Grant ? Entitlement Grant COVID-19 - Community Development Bloc...

Finding Reference Number: SA2022-005 - Cash Management ? Draw Down of Community Development Block Grant Funds in Advance of Expenditures Assistance Listing Number: 14.218 Assistance Listing Title: Community Development Block Grant ? Entitlement Grant COVID-19 - Community Development Block Grants/ Entitlement Grants-CV Name of Federal Agency: Department of Housing and Urban Development Federal Award Identification Number: B-21-MC-06-0042 COVID-19 ? B-20-MW-06-0042 CDBG Daly City Pass Through #Not Available Name of Pass-through Entity: City of Daly City ? Name(s) of the contact person: Karen Chang, Finance Director ? Corrective Action Plan: The CDBG grant seldom involves a contract that has included a retention payable. Going forward, staff will double check contracts that have retention clauses and ensure the reimbursement submission does not include an unpaid retention. Staff will also check with the grantor to see if the City needs to reimburse the interest earned on the grant funds advanced. ? Anticipated Completion Date: December 31, 2023

View Audit 36521 Questioned Costs: $1

Finding 34694 (2022-001)

None 2022

Women's Civic Improvement Club of Sacramento, Inc.

CA

Questioned Costs Matching / Level of Effort / Earmarking

Finding Reference Number: 2022-001. Description of Concurrence or Nonconcurrence: The Organization agrees that 4 employees health insurance premiums were paid for after they were no longer employees of the organization. Corrective Action: The Organization has implemented an internal control where ...

Finding Reference Number: 2022-001. Description of Concurrence or Nonconcurrence: The Organization agrees that 4 employees health insurance premiums were paid for after they were no longer employees of the organization. Corrective Action: The Organization has implemented an internal control where a copy of every bill is now loaded to Bill.com for the bill approver to review the bill, which includes the health insurance and who should be receiving the insurance. Name of Contact Person: Ms. Edenausegboye Davis, Executive Director, 916-203-5777, edavis@dons.usfca.edu. Projected Completion Date: The above plan has been implanted and the organization will work with Sacramento Employment and Training Agency for next steps to reimburse the money.

View Audit 36890 Questioned Costs: $1

Finding 34682 (2022-003)

Significant Deficiency 2022

Suffolk County, New York

NY

Questioned Costs Eligibility Student Financial Aid

REFERENCE # 2022-003 ELIGIBILITY FOR INDIVIDUALS ? NONCOMPLIANCE Program ADOPTION ASSISTANCE TITLE IV-E (Assistance Listing # 93.659) Identification Number(s) 18000 Finding New York State has enacted legislation which allows payments to be made for the care and maintenance of children when they are ...

REFERENCE # 2022-003 ELIGIBILITY FOR INDIVIDUALS ? NONCOMPLIANCE Program ADOPTION ASSISTANCE TITLE IV-E (Assistance Listing # 93.659) Identification Number(s) 18000 Finding New York State has enacted legislation which allows payments to be made for the care and maintenance of children when they are adopted. Suffolk County Department of Social Services (the ?Department?) provides a monthly adoption subsidy payment mandated by law for the care, maintenance, and/or medical needs of a child who fits the definition of handicapped or hard-to-place as defined by New York State law and regulations. Subsidy payments are available to all eligible children until the age of 21 regardless of the adoptive parent?s income. These payments are discontinued only when it is determined by a social service official that the adoptive parent(s) is no longer legally responsible for the support of the child or that the child is no longer receiving any support from the parent(s). Of the sixty (60) files selected for testing: ? Five (5) case file did not include the Home Studies narrative; and one (1) case file did not include the Criminal check form. Therefore, we were not able to determine if the eligible participants met all the eligibility criteria. Questioned Costs Cannot be determined. Recommendation We recommend the Department strengthen its monitoring controls over the adoption assistance case files to ensure the timely and accurate determination of eligibility. Corrective Action Plan With regards to the Criminal check form: Corrective Action Plan: It was found that one (1) case file did not include the criminal check form. The criminal check forms for this case was conducted when the children were in Foster Care and the results were included in the Foster Home record. Foster Home records are purged after eight (8) years of the home closing and no longer available. Currently: The criminal record check is included in the Adoption Subsidy file upon adoption as well as maintained in our Adoption vendor files. With regards to the Home Study narrative: Corrective Action Plan: It was found that five (5) cases did not include the Home Study narrative. The Home Study narratives for these case files were conducted when the homes were first certified as Foster Homes and were included in the Foster Home case record. Foster Home records are purged after eight (8) years of the home closing and no longer available. Currently: The Home Study narrative is included in the Adoption Subsidy file upon adoption as well as maintained in our Adoption vendor files. Action Date Record Check ? 2018 Home Study ? 2021 Final Implementation Date Record Check ? 2039 Home Study ? 2042 Name And Phone # Of Person Responsible For Implementation Carleen Newlands, Division Administrator 631-854-9626

View Audit 31089 Questioned Costs: $1

Finding 34680 (2022-004)

Significant Deficiency 2022

Suffolk County, New York

NY

Questioned Costs Eligibility Subrecipient Monitoring

REFERENCE # 2022-004 ELIGIBILITY FOR INDIVIDUALS ? NONCOMPLIANCE Program LOW-INCOME HOME ENERGY ASSISTANCE (ALN # 93.568) Identification Number(s) 21-LCM-15, 21-LCM-23, 22-LCM-06, and 23-LCM-01 Finding The New York State Office of Temporary and Disability Assistance is responsible for Low-Income Ene...

REFERENCE # 2022-004 ELIGIBILITY FOR INDIVIDUALS ? NONCOMPLIANCE Program LOW-INCOME HOME ENERGY ASSISTANCE (ALN # 93.568) Identification Number(s) 21-LCM-15, 21-LCM-23, 22-LCM-06, and 23-LCM-01 Finding The New York State Office of Temporary and Disability Assistance is responsible for Low-Income Energy assistance programs that provide assistance and support to eligible families and individuals. The Home Energy Assistance Program (HEAP) helps eligible New Yorkers heat and cool their homes. An eligibility family may receive one regular HEAP benefit per program year and could also be eligible for emergency HEAP benefits if you are in danger of running out of fuel or having utility service shut off. Of the sixty (60) files selected for testing: ? One (1) case file did not include the required documentation to support eligibility for HEAP. Therefore, we were not able to determine if the eligible participants met all the eligibility criteria. Questioned Costs Cannot be determined. Recommendation We recommend the Department strengthen its monitoring controls over the Low-Income Home Energy case files to ensure the timely and accurate determination of eligibility. Corrective Action Plan Staff will be reminded of the importance of scanning all applications and required documentation into the Imaging and Enterprise Document Repository to ensure that a complete and accurate case file is kept electronically for all cases. Action Date 9/20/2023 Final Implementation Date 2024 Name And Phone # Of Person Responsible For Implementation Loreta Keller 631-854-9920

View Audit 31089 Questioned Costs: $1

Finding 34679 (2022-005)

Material Weakness 2022

Suffolk County, New York

NY

Questioned Costs Reporting Cash Management

REFERENCE # 2022-005 Other- Basis of Accounting ? Material Weakness Program EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ALN # 93.323) Identification Number(s) 6831-01 Finding The Suffolk County Department of Health Services (the ?Department?) receives Epidemiology and Laboratory ...

REFERENCE # 2022-005 Other- Basis of Accounting ? Material Weakness Program EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ALN # 93.323) Identification Number(s) 6831-01 Finding The Suffolk County Department of Health Services (the ?Department?) receives Epidemiology and Laboratory Capacity for Infectious Diseases funds from Health Research, Inc. (the ?Agency?). The Department reports to the Agency on an accrual basis, as required by the Agency. The County?s Schedule of Expenditures of Federal Awards is presented on the accrual basis of accounting. The Department provides all supporting documents to the Agency for reimbursement. Of the sixty (60) files selected for testing: ? We noted that the Department submitted four (4) allowable invoices in the amount of $549,538, which were incurred and dated in the prior year. The Department recorded the expenditures and revenue in the 2022 financial statements. These invoices were also added to the Schedule of Expenditures of Federal Awards in calendar year ended December 31, 2022. Questioned Costs Cannot be determined. Recommendation We recommend the Department report program expenditures on the Schedule of Expenditures of Federal Awards on the same basis as the County. Corrective Action Plan During year end processing, the Suffolk County Department of Health Services, when entering vouchers into the financial system, will ensure items to be accrued will contain the letter ?A? as a prefix to the voucher number. The department will also check to ensure all items that should be accrued, are in fact accrued prior to year end closing. In addition, the department will confirm the date entered in the financial system, reflects the proper year in which the expense and associated revenue should be recorded. When preparing the annual Schedule of Expenses of Federal Awards (?SEFA?). The department will reconcile expense reports with the expenses reported on the annual SEFA. Action Date September 20, 2023 Final Implementation Date December 31, 2023 Name And Phone # Of Person Responsible For Implementation Susan Hodosky 631-854-0182

View Audit 31089 Questioned Costs: $1

Finding 34644 (2022-002)

None 2022

Morris County Usd 417

KS

Questioned Costs Allowable Costs / Cost Principles Procurement, Suspension & Debarment § 200.403

The Board will require approval for such expenditures made in short succession and for the bid process to be followed as required by law when the ultimate result of the transaction is a purchase of goods or services of an amount exceeding $20,000.

View Audit 29881 Questioned Costs: $1

Finding 34642 (2022-001)

Significant Deficiency 2022

Marjaree Mason Center, Inc.

CA

Questioned Costs Procurement, Suspension & Debarment § 200.320

To Whom It May Concern, As required by the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States and Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, a...

To Whom It May Concern, As required by the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States and Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), we have provided below our response and corrective action plan addressing the finding in the Report of Independent Auditors on Compliance for the Major Federal Program and Report on Internal Control Over Compliance Required by the Uniform Guidance for the year ended September 30, 2022. Response and Corrective Action Plan Finding 2022-001: Department of Housing and Urban Development - Continuum of Care Program - Assistance Listing No. 14.267; Grant period: Year Ended December 31, 2022. Cause: Management obtained rate quotations from an adequate number of vendors, but did not retain sufficient documentation and did not perform a formal assessment to proceed with the purchase. Contact Person: Marcus Martin, Director of Finance Management Response: The Marjaree Mason Center (MMC) did not correctly document the purchase of a new vehicle including having justification on the selection of the vendor. When researching the purchase of the vehicle, MMC researched different options for the vehicle, but did not keep the documentation of the research. Effective immediately, MMC has implemented new procedures when it comes to procedures for any contracts/invoices over $10,000. The Manager submitting the request much attach at least three quotes and written justification approved by the Director of Finance and/or Executive Director before the contract is signed or payments are released. Sincerely, Marcus Martin Director of Finance Marjaree Mason Center marcus@mmcenter.org

View Audit 24657 Questioned Costs: $1

Finding 34600 (2022-001)

Significant Deficiency 2022

University of Tulsa

OK

Questioned Costs Student Financial Aid Special Tests & Provisions

Corrective Action Plan The University of Tulsa Student Financial Services External Audit: Academic Year 21/22 During the spring 2022 semester, The University of Tulsa closed for a 5-day period due to inclement weather. The Return of Title IV (R2T4) calculations that were conducted adjusted total...

Corrective Action Plan The University of Tulsa Student Financial Services External Audit: Academic Year 21/22 During the spring 2022 semester, The University of Tulsa closed for a 5-day period due to inclement weather. The Return of Title IV (R2T4) calculations that were conducted adjusted total number of days in the semester; but did not adjust total days attended on the R2T4 calculations. The University of Tulsa reviewed all R2T4 calculations for spring 2022 with a withdraw date of February 2 or after. 11 recalculations were required, funds are being returned to the Department of Education. For future semesters, the formula for breaks will be hard coded into the COD R2T4 formula for all new breaks in the event of school closure during a semester to avoid missing either a reduction in the numerator or denominator. Name of the contact person responsible for corrective action: Vicki Hendrickson, Director, Student Financial Services

View Audit 35438 Questioned Costs: $1

Finding 34595 (2022-002)

Material Weakness 2022

Dawson County School District No. 20

NE

Questioned Costs

The entity's Board and management were not aware of the Davis-Bacon wage requirements relating to construction contracts paid with ESF Funds. An individual at the district will be in charge of ensuring Davis-Bacon requirements are met in the future for any projects that must comply.

View Audit 35996 Questioned Costs: $1

Finding 34590 (2022-002)

Significant Deficiency 2022

City of Kotzebue, Alaska

AK

Questioned Costs Procurement, Suspension & Debarment

Finding 2022-002 Finance Department will require a minimum of three quotes for any purchase above $10,000. Additionally, any purchase made above $50,000 will require a signed and approved Resolution from the City Council. The Finance Department will create and formally adopt a procurement process fo...

Finding 2022-002 Finance Department will require a minimum of three quotes for any purchase above $10,000. Additionally, any purchase made above $50,000 will require a signed and approved Resolution from the City Council. The Finance Department will create and formally adopt a procurement process for the City of Kotzebue to be approved by the City Council. Estimated completion date: September 30, 2023

View Audit 32429 Questioned Costs: $1

Finding 34589 (2022-002)

Significant Deficiency 2022

Wilkes County, North Carolina

NC

Questioned Costs Eligibility Significant Deficiency

Policy training is being completed with Medicaid staff to ensure all income and resources are correctly documented and applied in NC FAST. Second Party Reviews continue to be utilized in order to identify any eligibility determination deficiencies. Supervisors will give additional attention to AVS i...

Policy training is being completed with Medicaid staff to ensure all income and resources are correctly documented and applied in NC FAST. Second Party Reviews continue to be utilized in order to identify any eligibility determination deficiencies. Supervisors will give additional attention to AVS information and how it is documented in NC FAST when conducting reviews.

View Audit 31229 Questioned Costs: $1

Finding 34535 (2022-002)

Material Weakness 2022

Vista Homes Housing Corporation

NY

Questioned Costs Allowable Costs / Cost Principles HUD Housing Programs

Reporting views of responsible officials and planned corrective actions Management has put in place controls and procedures to ensure that funds are not over-disbursed in the future. Management will return the funds to the HUD entity.

View Audit 36851 Questioned Costs: $1

Finding 34491 (2022-101)

Material Weakness 2022

City of Parker, Florida

FL

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

Financial Statement Finding Number: 2022-101 Lack of Documented Review of Reimbursement Requests Planned Corrective Action: This finding was identified during the 2020 audit which was not issued until February of 2022. Once issued, the City implemented new procedures where the Florida Public Assis...

Financial Statement Finding Number: 2022-101 Lack of Documented Review of Reimbursement Requests Planned Corrective Action: This finding was identified during the 2020 audit which was not issued until February of 2022. Once issued, the City implemented new procedures where the Florida Public Assistance website sends an email to request approval of reimbursements. The public work director and public works assistant both approve the reimbursement. The public works assistant then uploads reimbursement into Florida Public Assistance website and signs electronically for reimbursement to document review and approval by the City of the reimbursement request. Anticipated Completion Date: 09/30/2023 Responsible Contact Person: Taylor Jeffreys, Public Works Assistant

View Audit 32267 Questioned Costs: $1

Finding 34458 (2022-001)

Significant Deficiency 2022

Kishwaukee College

IL

Questioned Costs Special Tests & Provisions Student Financial Aid

2022-001: Errors Relating to Return of Title IV Financial Aid - Student Financial Aid Cluster - Assistance Listing Number #s 84.007, 84.033, 84.063, 84.268 - Grant Period - Year Ended June 30, 2022 ...

2022-001: Errors Relating to Return of Title IV Financial Aid - Student Financial Aid Cluster - Assistance Listing Number #s 84.007, 84.033, 84.063, 84.268 - Grant Period - Year Ended June 30, 2022 Condition Found During our return of Title IV Fund testing we noted that the College did not calculate or return Title IV for students who ceased attendance correctly for three students out of twenty-two. The College used the incorrect number of days the student attended when calculating the return of Title IV. We consider this to be an significant deficiency relating to the Special Tests and Provisions Compliance Requirement. Corrective Action Plan The Financial Aid Office has reviewed all late start students and recalculated their file to include the 6 day break for Spring 2022 semester. We have since updated our training materials to include reviewing the break periods within our schedule to ensure our manual calculations are correct. In addition, we are adding in a quality control review process to ensure dates are calculated correctly. Responsible Person for Corrective Action Plan Gregory Putra, Director of Financial Aid & Veterans Affairs Implementation Date of Corrective Action Plan 7/01/2022

View Audit 32120 Questioned Costs: $1

Finding 34457 (2022-002)

Material Weakness 2022

Marian University

IN

Questioned Costs Procurement, Suspension & Debarment

Audit Finding Number 2022-002 Program COVID-19 - Education Stabilization Funds ? American Rescue Plan Act (ARPA) Federal Assistance Listing Number 84.425F Federal Grantor U.S. Department of Education Views of Responsible Officials We recognize that the procurement policy utilized for these purchases...

Audit Finding Number 2022-002 Program COVID-19 - Education Stabilization Funds ? American Rescue Plan Act (ARPA) Federal Assistance Listing Number 84.425F Federal Grantor U.S. Department of Education Views of Responsible Officials We recognize that the procurement policy utilized for these purchases did not align with the federal procurement, suspension and debarment requirements at the time of the transactions. We believe the same procurement decisions would have been reached, had the appropriate policy been utilized. Planned Corrective Action The University?s procurement policy will be updated to stipulate that purchases of goods and services using federal funds will require additional adherence to the most current related federal procurement, suspension and debarment requirements, above and beyond the University?s general procurement policy. Anticipated Completion Date December 31, 2022 Responsible Contact Person Michael Bedel, Assistant Vice President of Finance and Accounting Contact Information 317-955-6009

View Audit 30960 Questioned Costs: $1

Finding 34404 (2022-037)

Significant Deficiency 2022

State of North Dakota

ND

Questioned Costs Subrecipient Monitoring Cash Management

Finding: 2022-037 Office of State Treasurer Response/Corrective Action Plan: The Office of State Treasurer does agree with finding that we were not in compliance with federal regulations as an overpayment to the county for reimbursement for law enforcement payroll is not an allowable use of federal ...

Finding: 2022-037 Office of State Treasurer Response/Corrective Action Plan: The Office of State Treasurer does agree with finding that we were not in compliance with federal regulations as an overpayment to the county for reimbursement for law enforcement payroll is not an allowable use of federal funds. The corrective action plan as follows: 1. The Office of State Treasurer will work with ND Office of Management and Budget to determine county contact information and any prior data requested to keep records consistent. 2. The Office of State Treasurer will contact the county to request support from the county supporting allowable expenditures incurred during the period beginning March 1, 2020 and ending on December 31, 2021 to offset the overpayment as stated in recommendation A on the Schedule of Federal Findings and Questioned Costs sent to the Office of State Treasurer on February 9, 2023. Contact Person: Nicole Krivoruchka Director of Finance Anticipated Completion Date: March 23, 2023

View Audit 36677 Questioned Costs: $1

Finding 34390 (2022-001)

None 2022

The University of Alabama at Birmingham

AL

Questioned Costs Cash Management § 200.305

THE UNIVERSITY OF ALABAMA AT BIRMINGHAM RESPONSE TO THE UNIFORM GUIDANCE AUDIT The following is the University of Alabama at Birmingham?s Response to the audit of Federal programs in accordance with the Uniform Guidance for the year ending September 30, 2022. Finding 2022-001- Return of Interest Ear...

THE UNIVERSITY OF ALABAMA AT BIRMINGHAM RESPONSE TO THE UNIFORM GUIDANCE AUDIT The following is the University of Alabama at Birmingham?s Response to the audit of Federal programs in accordance with the Uniform Guidance for the year ending September 30, 2022. Finding 2022-001- Return of Interest Earned on Advance Payments Program: Research and Development Cluster Awards: Beta Blockers for the Prevention of Acute Exacerbations of COPD ? 12.420 Management understands the requirement to remit interest earned on advance payments in excess of $500 annually to the Department of Health and Human Services (HHS). Advance payment on awards are uncommon at our institution with only two such awards active during the period under audit. Management acknowledges and agrees with the finding as presented. The Grants and Contracts Department (Department) tracked the monthly interest earned on the advance payment received from the DOD. The department requested clarification from the DOD as to what constitutes ?annually?. There was no clarification provided at the time from DOD, as such the department used the fiscal year-end. During the fiscal year 2022, the award went through a request for an extension which coincided with the award end period. The department elected to hold off on remitting the earned interest until a final resolution on the award extension period was received. The award closeout process would include the remittance interest earned. The award was extended for an additional 12 months, but the interest earned was not remitted timely. The department also experienced turnover of a manager and an accountant during fiscal year 2022, both were actively involved in the maintenance of the award in question. The interest earned has since been remitted to HHS. Management notes that award will end September 29, 2023 with no option to extend. Interest earned will be tracked by the department and remitted with closeout documents. The University of Alabama at Birmingham expects to have this item completed by October 2023. For follow-up questions and information, contact Bernard Mays, University Controller at bmaysjr@uab.edu.

View Audit 32741 Questioned Costs: $1

Finding 34389 (2022-001)

Significant Deficiency 2022

Almond Board of California

CA

Questioned Costs Procurement, Suspension & Debarment § 200.320

To Whom It May Concern, As required by the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States and Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, a...

To Whom It May Concern, As required by the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States and Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), we have provided below our response and corrective action plan addressing the finding in the Report of Independent Auditors on Compliance for the Major Federal Program and Report on Internal Control Over Compliance Required by the Uniform Guidance for the year ended July 31, 2022. Response and Corrective Action Plan Finding 2022-001: U.S. Department of Agriculture ? Foreign Agriculture Service; Market Access Program ? Assistance Listing No. 10.601; Grant period: Year Ended December 31, 2022 Cause: Management believed the vendor provided specialized services and qualified as a sole source procurement, which does not require a form of competition be performed every three years. Management Response: Management will perform an informal review process that includes obtaining quotes from similar vendors and performing a documented analysis of services and corresponding costs for the fiscal year 2022-23 and every three years going forward. Sincerely, Sara Geer Associate Director, Finance and Administration Almond Board of California

View Audit 32703 Questioned Costs: $1

Finding 34381 (2022-009)

None 2022

Galena Unit School District #120

IL

Questioned Costs

The District hired a new bookkeeper in September of 2021, and in the transition the first quarter expenditure reports were not done on time. Since she has taken on the role officially, every subsequent quarter has been filed correctly within the timeline for both FY22 and FY23. A calendar invite aut...

The District hired a new bookkeeper in September of 2021, and in the transition the first quarter expenditure reports were not done on time. Since she has taken on the role officially, every subsequent quarter has been filed correctly within the timeline for both FY22 and FY23. A calendar invite automatically generates and is sent to the superintendent and bookkeeper. See full Corrective Action Plan included with the reporting package.

View Audit 30210 Questioned Costs: $1

Finding 34373 (2022-002)

Significant Deficiency 2022

Gaston County

NC

Questioned Costs Significant Deficiency Internal Control / Segregation of Duties

Finding: 2022-002 Name of Contact Person: Angela Karchmer, Social Services Director Criteria: In accordance with the Division of Social Services Fiscal Manual, management should have an adequate system of internal control procedures in place to ensure that daysheet entries are supported by documenta...

Finding: 2022-002 Name of Contact Person: Angela Karchmer, Social Services Director Criteria: In accordance with the Division of Social Services Fiscal Manual, management should have an adequate system of internal control procedures in place to ensure that daysheet entries are supported by documentation in case record files. 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. Proposed Completion Date: Management and the Board will implement the above procedures immediately. 182

View Audit 35186 Questioned Costs: $1

Finding 34369 (2022-001)

Significant Deficiency 2022

Whitfield County Board of Education

GA

Questioned Costs Allowable Costs / Cost Principles Procurement, Suspension & Debarment § 200.303 § 200.318 § 200.403 § 200.404

FA 2022-001 Improve Controls over Federal Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principles Procurement and Suspension and Debarment Internal Control Impact: Significant Deficiency Compliance Im...

FA 2022-001 Improve Controls over Federal Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principles Procurement and Suspension and Debarment Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: COVID-19 - 84.425D - Elementary and Secondary School Emergency Relief Fund Federal Award Number: S425D200012 (Year: 2020) Questioned Costs: $129,375.00 Repeat of Prior Year Finding: None Description: The policies and procedures of the School District were insufficient to provide adequate internal controls over expenditures as it relates to the Elementary and Secondary School Emergency Relief Fund program. Corrective Action Plans: The Whitfield County School District does not concur with the finding; therefore, no corrective action is necessary. Estimated Completion Date: The expense was approved and paid in the fiscal year 2022. Contact Person: Kelly Coon Telephone: 706-217-6704 Email: Kelly.coon@wcsga.net

View Audit 33934 Questioned Costs: $1

Finding 34270 (2022-008)

None 2022

Presbyterian College

SC

Questioned Costs Special Tests & Provisions Student Financial Aid

Individuals Responsible for Corrective Action Plan Jeff Scaccia, CPA (Vice President for Finance and Administration) Libby Shull, CPA (Controller) April Baur, (Director of Student Financial Aid) For 1 of 2 students selected for testing, the College did not return the correct amount to COD. Correct...

Individuals Responsible for Corrective Action Plan Jeff Scaccia, CPA (Vice President for Finance and Administration) Libby Shull, CPA (Controller) April Baur, (Director of Student Financial Aid) For 1 of 2 students selected for testing, the College did not return the correct amount to COD. Corrective Action Plan: As of September 2022, the Office of Financial Aid began utilizing the R2T4 Worksheet found on COD. This more clearly and specifically states the net total that should be returned. Anticipated Completion Date: September 1, 2022

View Audit 29056 Questioned Costs: $1

Finding 34253 (2022-001)

Material Weakness 2022

Low Rent Housing Agency of Fort Madison

IA

Questioned Costs Allowable Costs / Cost Principles § 200.403

The bulk cable contract was cancelled effective 9/1/22. On March 15th, 2023 the Board of Commissioners made a motion to end the contract. According to the contract we had to honor a 60-day notice and that ends officially on Monday May 15th.

View Audit 35191 Questioned Costs: $1

Finding 34228 (2022-003)

Material Weakness 2022

Beech Grove City Schools

IN

Questioned Costs School Nutrition Programs Allowable Costs / Cost Principles § 200.303 § 200.407 § 200.439 § 200.452

FINDING 2022-003 Contact Person Responsible for Corrective Action: Julia Smith, Business Manager Contact Phone Number: 317-788-4481 Views of Responsible Official: We concur with the findings Description of Corrective Action Plan: The Foodservice Director and Business Manager will refer to the Guidan...

FINDING 2022-003 Contact Person Responsible for Corrective Action: Julia Smith, Business Manager Contact Phone Number: 317-788-4481 Views of Responsible Official: We concur with the findings Description of Corrective Action Plan: The Foodservice Director and Business Manager will refer to the Guidance for State Agencies and School Food Authorities manual to ensure compliance for allowable costs. Anticipated Completion Date: January 2023

View Audit 33058 Questioned Costs: $1

Finding 34215 (2022-002)

Significant Deficiency 2022

Alluma, INC

MN

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency § 200.403

Alluma, Inc. Single Audit Corrective Action Plan Year Ending December 31, 2022 Audit Finding 2022-002: Contact Person Tammy Hickel Zola, CFO Corrective Action Plan Ensure specific CFR training to employees responsible for managing federal grant requirements as well as implementing additional procedu...

Alluma, Inc. Single Audit Corrective Action Plan Year Ending December 31, 2022 Audit Finding 2022-002: Contact Person Tammy Hickel Zola, CFO Corrective Action Plan Ensure specific CFR training to employees responsible for managing federal grant requirements as well as implementing additional procedures to ensure compliance with necessary and reasonable costs. Completion Date Alluma will expand training and internal controls in 2023.

View Audit 30304 Questioned Costs: $1

Corrective Action Plans

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