Corrective Action Plans

Finding 31885 (2022-003)

Material Weakness 2022

Benton Franklin Community Action Committee

WA

Questioned Costs Material Weakness Internal Control / Segregation of Duties

2022-03* BFCAC has adopted internal controls to ensure that all supporting income documentation provided by clients is reevaluated and subsidy amounts adjusted and that approved landlord vendor payments reflect the updated subsidy amounts. The following processes has now been formalized and impleme...

2022-03* BFCAC has adopted internal controls to ensure that all supporting income documentation provided by clients is reevaluated and subsidy amounts adjusted and that approved landlord vendor payments reflect the updated subsidy amounts. The following processes has now been formalized and implemented regarding the following: ? Initial Income Calculation ? Income changes (up or down) ? Re-Certification ? Household size (up or down) ? Documentation Review ? Utility Allowance (up or down) ? Rental Increase Any and all changes listed above require a file review and sign off by either the Program Manager or the Housing Department Director prior to payment authorization. *Responsible person: Judith Gidley, Executive Director

View Audit 36001 Questioned Costs: $1

Finding 31884 (2022-002)

Material Weakness 2022

Benton Franklin Community Action Committee

WA

Questioned Costs Allowable Costs / Cost Principles Material Weakness

2022-02* BFCAC will implement internal control procedures to ensure that allocated salaries and related expenditures are recorded on a timely basis and reflect the appropriate supporting distribution allocation time data *Responsible person: Judith Gidley, Executive Director

View Audit 36001 Questioned Costs: $1

Finding 31883 (2022-001)

Material Weakness 2022

Benton Franklin Community Action Committee

WA

Questioned Costs Allowable Costs / Cost Principles Material Weakness

2022-01* Our Finance Director (FD) created a tracking form for Journal Entries which included back-up materials on September 27, 2022. FD started using the form to create a trail and continued through mid-January 2023, at that time the FD started using the form that the Executive Director (ED) crea...

2022-01* Our Finance Director (FD) created a tracking form for Journal Entries which included back-up materials on September 27, 2022. FD started using the form to create a trail and continued through mid-January 2023, at that time the FD started using the form that the Executive Director (ED) created. There was a miss commination between the audit reviewer and the FD. Some of these transactions were signed off and some were not. Consistency with the signing was the major problem, but the FD did review with the ED/and or COO/IT during the billing process. Process has been implemented that when adjustments are deemed necessary, approved documentation will be present to support the changes and the journal entries will be reviewed and approved by the department director or executive director. *Responsible person: Judith Gidley, Executive Director

View Audit 36001 Questioned Costs: $1

Finding 31804 (2022-002)

Significant Deficiency 2022

World Learning, Inc.

DC

Questioned Costs Reporting Procurement, Suspension & Debarment

Finding 2022-001: Credit Card Controls Name of contact person: Kote Lomidze ? CFAO and SVP of Finance Corrective actions: ? Strictly prohibit employees from sharing their corporate credit card information. Strictly enforce credit card reporting timeline. ? Treasury department will issue departm...

Finding 2022-001: Credit Card Controls Name of contact person: Kote Lomidze ? CFAO and SVP of Finance Corrective actions: ? Strictly prohibit employees from sharing their corporate credit card information. Strictly enforce credit card reporting timeline. ? Treasury department will issue department level purchasing cards to support departments as a preferred payment mechanism for non-travel related transactions. Treasury will restrict individual corporate credit cards for support department employees to travel related expenditures. ? Provide fraud awareness, detection, and prevention training to finance staff, supervisors and budget managers. Training recording will be made available to all staff on organizational portal. Proposed Completion Date: June 30, 2023 Finding 2022-002 Allowable Costs Name of contact person: Mersea Boku ? Controller and Deputy CFO Corrective action: After World Learning identified an inappropriate transaction, management established a task force under the leadership of the CFAO and SVP of Finance to conduct extensive review and ensure that all such transactions were identified. World Learning also engaged an external forensic investigator to get independent analysis on the completeness of the internal investigation performed by the task force. The external forensic investigation confirmed the completeness of the internal investigation. All findings have been reported to Offices of Inspector General of affected US agencies (USAID and DOS). In addition, World Learning will reclassify all inappropriate or questioned transactions to "unallowable" cost centers in fiscal year 2023 and will reimburse the US government by reducing the final indirect rate for the fiscal year. Proposed Completion Date: June 30, 2023

View Audit 31973 Questioned Costs: $1

Finding 31798 (2022-003)

None 2022

Faulkton Area Schools District #24-4

SD

Questioned Costs Procurement, Suspension & Debarment

Condition: The School District did not bid a bus as required by SDCL 5-18A-14 and SDCL 5-18A-21(19). Responsible official: Ryan Nelson. Planned corrective actions

View Audit 27588 Questioned Costs: $1

Finding 31796 (2022-001)

Material Weakness 2022

Thompson House Inc.

MA

Questioned Costs HUD Housing Programs Material Weakness

THOMPSON HOUSE, INC. HUD PROJECT NUMBER 023-HD014 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ended December 31, 2022 Section V ? Corrective Action Plan 2022-001 Response for Correction of 2022-001: Management intends to correct this underpayment within the next 30 days. A monthly process ha...

THOMPSON HOUSE, INC. HUD PROJECT NUMBER 023-HD014 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ended December 31, 2022 Section V ? Corrective Action Plan 2022-001 Response for Correction of 2022-001: Management intends to correct this underpayment within the next 30 days. A monthly process has been established to insure that the monthly required deposits to the Replacement Reserve are made on a current basis.

View Audit 28191 Questioned Costs: $1

Finding 31713 (2022-002)

Significant Deficiency 2022

La Habra City School District

CA

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency

Corrective Action Plan and Views of Responsible Officials The District will review and verify with District auditors all funding programs to verify allowable indirect costs.

View Audit 31420 Questioned Costs: $1

Finding 31684 (2022-004)

Significant Deficiency 2022

Universidad Carlos Albizu, Inc.

PR

Questioned Costs Allowable Costs / Cost Principles § 200.405 § 200.430

Condition found For the period that covers October 1, 2021, to January 31, 2022, two employees approved time and attendance reports did not agree with what was reflected within the payroll system and therefore petitioned to the federal program. Time charged to the federal program was not based on a...

Condition found For the period that covers October 1, 2021, to January 31, 2022, two employees approved time and attendance reports did not agree with what was reflected within the payroll system and therefore petitioned to the federal program. Time charged to the federal program was not based on actual hours. Institution Response The University agrees with the finding. Corrective Action Plan This finding is for transactions that occurred before the payroll corrective action plan was implemented. The University payroll's internal controls, processes and procedures are undergoing changes because of extensive training provided to employees on ADP modules (from Feb- May 2022) and the implementation of a consultant recommendations on payroll processes and practices (in process). In addition, the University retained a public accounting firm to carry out an internal audit process which includes actions aimed at addressing this type of finding. Also, will perform, when applicable, recurring account reconciliations to ensure the amounts charged to the federal award and disbursed to the employees are accurate. Name (s) of the Contact Person (s) Responsible for Corrective Action Ramon L. Menendez, Chief Financial Officer Anticipated Completion Date October 2022.

View Audit 34495 Questioned Costs: $1

Finding 31679 (2022-002)

Material Weakness 2022

Clatsop Community College

OR

Questioned Costs Allowable Costs / Cost Principles Reporting § 200.303

Education Stabilization Fund (ESF) ? Assistance Listing No. 84.425E and 84.425F Recommendation: We recommend the College implement procedures to review HEERF funding sources before applying to expenditures to ensure appropriate application. Explanation of disagreement with audit finding: There is n...

Education Stabilization Fund (ESF) ? Assistance Listing No. 84.425E and 84.425F Recommendation: We recommend the College implement procedures to review HEERF funding sources before applying to expenditures to ensure appropriate application. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: A new letter for applying for HEERF financial assistance was created. The new application clearly states which HEERF funds will used to pay the student. Name(s) of the contact person(s) responsible for corrective action: Margaret Antilla, Director of Accounting Planned completion date for corrective action plan: Completed

View Audit 33048 Questioned Costs: $1

Finding 31644 (2022-001)

Material Weakness 2022

Everett School District No. 2

WA

Questioned Costs Procurement, Suspension & Debarment

"See Corrective Action Plan for chart/table"

View Audit 27573 Questioned Costs: $1

Finding 31570 (2022-002)

Significant Deficiency 2022

West Virginia State University Research and Development Corporation

WV

Questioned Costs Reporting Significant Deficiency

Research and Development Cluster ? Assistance Listing Nos. 10.216, 10.310, 47.083 Recommendation: We recommend that the Corporation review their time and effort after the- fact reporting policy and ensure it is followed throughout the life of federal grants. Explanation of disagreement with audit fi...

Research and Development Cluster ? Assistance Listing Nos. 10.216, 10.310, 47.083 Recommendation: We recommend that the Corporation review their time and effort after the- fact reporting policy and ensure it is followed throughout the life of federal grants. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: We have reviewed the OSP Time and Effort policy and reinstated post award procedures to review terms and conditions of each grant and complete the post award responsibility summary form with the PI?s. After the post award process, the PI will confirm time and effort on a quarterly basis (at a minimum) with OSP. OSP will forward the information to the budget office and the corresponding payroll changes will be completed and reviewed by the budget office and executive director. Name of the contact person responsible for corrective action: Kim Duff, Executive Director Planned completion date for corrective action plan: March 2023

View Audit 35914 Questioned Costs: $1

Finding 31562 (2022-001)

Material Weakness 2022

Mulberry Grove Community Unit School District No. 1

IL

Questioned Costs Cash Management Reporting

Finding Synopsis: District reported program expenditures did not match District accounting records resulting in overreported program expenditures of $7,971. Action Steps: District will begin utilizing accounting software functionality designed to aid in proper expenditure reimbursement request re...

Finding Synopsis: District reported program expenditures did not match District accounting records resulting in overreported program expenditures of $7,971. Action Steps: District will begin utilizing accounting software functionality designed to aid in proper expenditure reimbursement request reporting. Contact Person: Regina Johnson, Bookkeeper and Casie Bowman, Superintendent. Anticipated Completion Date: February 1, 2023.

View Audit 30475 Questioned Costs: $1

Finding 31520 (2022-003)

Material Weakness 2022

City of Edina

MN

Questioned Costs Procurement, Suspension & Debarment § 200.318 § 200.326

U.S. Department of Treasury 2022-003 COVID-19 State and Local Fiscal Recovery Funds ? Assistance Listing No. 21.027 Recommendation: We recommend the City reviews its procedures and controls over procurement to ensure that all procurements are documented such that a third party can clearly see and un...

U.S. Department of Treasury 2022-003 COVID-19 State and Local Fiscal Recovery Funds ? Assistance Listing No. 21.027 Recommendation: We recommend the City reviews 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 City 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 of the contact person responsible for corrective action: Alisha McAndrews Planned completion date for corrective action plan: December 31, 2023.

View Audit 33918 Questioned Costs: $1

Finding 31498 (2022-006)

Material Weakness 2022

Redi Corporation and Affiliates

CO

Questioned Costs HUD Housing Programs Special Tests & Provisions

Statement of Condition #2022-006: During the year ended March 31, 2022, $15,000 was withdrawn from the reserve for replacement account without HUD approval. Additionally, the Corporation was charged a $26 early withdrawal penalty in connection to the withdrawal which was withdrawn without HUD approv...

Statement of Condition #2022-006: During the year ended March 31, 2022, $15,000 was withdrawn from the reserve for replacement account without HUD approval. Additionally, the Corporation was charged a $26 early withdrawal penalty in connection to the withdrawal which was withdrawn without HUD approval. Recommendation: The Agent should only withdraw funds from the reserve for replacements fund after receiving approval from HUD. The Agent should reimburse the reserve for replacements fund or not withdrawal future HUD approved withdrawals. Action(s) Taken or Planned on the Finding: Agreed. The Agent concurs with the finding and the auditor's recommendation. The Corporation will reimburse the reserve for replacements account or not withdrawal future HUD approved withdrawals.

View Audit 26514 Questioned Costs: $1

Finding 31484 (2022-004)

Material Weakness 2022

Redi Corporation and Affiliates

CO

Questioned Costs HUD Housing Programs

Statement of Condition #2022-004: For the year ended March 31, 2022, the Corporation paid $88,576 to various related entities without HUD approval. Recommendation: The related entities should repay $88,576 to the Corporation. The Agent should consider obtaining written approval from HUD approval pr...

Statement of Condition #2022-004: For the year ended March 31, 2022, the Corporation paid $88,576 to various related entities without HUD approval. Recommendation: The related entities should repay $88,576 to the Corporation. The Agent should consider obtaining written approval from HUD approval prior to making any future distributions or payments to related entities. Action(s) Taken or Planned on the Finding: Agreed. The Agent concurs with the finding and agrees with the auditor's recommendation. The related entity will repay $88,576 to the Corporation.

View Audit 26514 Questioned Costs: $1

Finding 31483 (2022-003)

Significant Deficiency 2022

Redi Corporation and Affiliates

CO

Questioned Costs HUD Housing Programs

Statement of Condition #2022-003: For the year ended March 31, 2022, the Corporation paid management fees to the Agent in excess of the fees earned resulting in prepaid management fees of $4,484 at March 31, 2022. Recommendation: The Agent should repay the prepaid management fee balance. Action(s)...

Statement of Condition #2022-003: For the year ended March 31, 2022, the Corporation paid management fees to the Agent in excess of the fees earned resulting in prepaid management fees of $4,484 at March 31, 2022. Recommendation: The Agent should repay the prepaid management fee balance. Action(s) Taken or Planned on the Finding: Agreed. The Corporation concurs with the finding and agrees with the auditor's recommendation. The Agent will repay the prepaid management fees.

View Audit 26514 Questioned Costs: $1

Finding 31482 (2022-002)

Material Weakness 2022

Redi Corporation and Affiliates

CO

Questioned Costs HUD Housing Programs Special Tests & Provisions

Statement of Condition #2022-002: At March 31, 2022, the Corporation's reserve for replacement accounts were underfunded. Recommendation: The Agent should transfer $4,780 from the respective operating accounts to the reserve for replacements accounts. The Agent should make all required deposits to ...

Statement of Condition #2022-002: At March 31, 2022, the Corporation's reserve for replacement accounts were underfunded. Recommendation: The Agent should transfer $4,780 from the respective operating accounts to the reserve for replacements accounts. The Agent should make all required deposits to the reserve for replacements account. Action(s) taken or planned on the finding: Agreed. The Agent concurs with the finding and the auditor's recommendation. The Corporation will make the required monthly deposits into separate reserve for replacement accounts.

View Audit 26514 Questioned Costs: $1

Finding 31414 (2022-003)

Material Weakness 2022

Pipeline Research Council International, Inc.

VA

Questioned Costs Allowable Costs / Cost Principles Material Weakness

2022-003 Period of Performance USDOT Auditor?s Recommendation: PRCI management should develop and implement procedures and modify accounting structures to ensure compliance with period of performance requirements. Explanation of disagreement with the audit finding: There is no disagreement with th...

2022-003 Period of Performance USDOT Auditor?s Recommendation: PRCI management should develop and implement procedures and modify accounting structures to ensure compliance with period of performance requirements. Explanation of disagreement with the audit finding: There is no disagreement with the audit finding. Action taken in response to finding: PRCI has worked with the awarding agency to ensure that all grants are extended to an appropriate period of performance. PRCI additionally has reviewed the contracts with its vendors to ensure that they are billing timely for the contractual obligations of the grant awards. PRCI staff will work with USDOT staff to rectify any current contracted agreements where this same finding may exist in the future but acceptance for any agreement changes would be required by both parties.

View Audit 35902 Questioned Costs: $1

Finding 31411 (2022-002)

Significant Deficiency 2022

International Society of Travel Medicine, Inc.

GA

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

Condition Salaries and wages were charged to the project based on projected amounts and not actual incurred costs. As a result of this oversight error, the Society overcharged $9,728 of direct costs. Correction action A review of actual expenses for staff salary and benefits will be completed to en...

Condition Salaries and wages were charged to the project based on projected amounts and not actual incurred costs. As a result of this oversight error, the Society overcharged $9,728 of direct costs. Correction action A review of actual expenses for staff salary and benefits will be completed to ensure actual amounts for all relevant personnel are charged to the project. Rather than using a projected amount, monthly entries will be posted based on actual expenditures. Responsible Person Whitney Alexander, Acting Executive Director Anticipated completion date As of December 2022, we have begun reviewing expenditures and anticipate posting an entry in January 2023 to true up current year entries that have been recorded this fiscal year. We expect monthly entries based on actual expenditures to commence in January 2023.

View Audit 35900 Questioned Costs: $1

Finding 31355 (2022-001)

Material Weakness 2022

Edison Board of Education

NJ

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

Not available at the moment

View Audit 35604 Questioned Costs: $1

Finding 31353 (2022-004)

Significant Deficiency 2022

Royall School District

WI

Questioned Costs Cash Management Matching / Level of Effort / Earmarking

2022-004 Condition: There was one Education Stabilization Fund construction project performed by a contractor. Grant expenditures for the project paid by the Education Stabilization Fund totaled $775,262. There was not a prevailing wage clause in the contract and certified payrolls were not receive...

2022-004 Condition: There was one Education Stabilization Fund construction project performed by a contractor. Grant expenditures for the project paid by the Education Stabilization Fund totaled $775,262. There was not a prevailing wage clause in the contract and certified payrolls were not received. Criteria: Wage rate requirements apply to the Education Stabilization Fund when laborers and mechanics employed by contractors or subcontractors work on construction contracts more than $2,000. Laborers must be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor (DOL). Nonfederal entities shall include in their contracts, subject to wage rate requirements, a provision that the contractor or subcontractor comply with those requirements and the DOL regulations. This includes a requirement for the contractor or subcontractor to submit to the District weekly payrolls and a statement of compliance (certified payrolls). Cause: The District was not aware that wage rate requirements applied to the construction project. Effect: A reimbursement request was made for expenditures that did not comply with wage rate requirements. Questioned Costs: $775,262 Auditor's Recommendation: Establish controls to comply with wage rate requirements related to the Education Stabilization Fund. Grantee Response: The District will comply with the wage rate requirements for the Education Stabilization Fund going forward. Contact Person: Mary Prielipp Anticipated Completion: June 30, 2023

View Audit 35542 Questioned Costs: $1

Finding 31314 (2022-010)

Material Weakness 2022

Lawton Independent School District No. 8

OK

Questioned Costs Equipment & Real Property Management Procurement, Suspension & Debarment

Lawton Public Schools procedures require tracking of items with an acquisition cost of $5,000 or higher. These one-time FCC-ECF funds included specific criteria requiring specific tracking of all purchases including hotspots. These criteria were not identified immediately by the district. The distri...

Lawton Public Schools procedures require tracking of items with an acquisition cost of $5,000 or higher. These one-time FCC-ECF funds included specific criteria requiring specific tracking of all purchases including hotspots. These criteria were not identified immediately by the district. The district has updated procedures to include the tracking of all of these items even though they do not have an acquisition cost of $5,000 or higher.

View Audit 35938 Questioned Costs: $1

Finding 31293 (2022-008)

Material Weakness 2022

Lawton Independent School District No. 8

OK

Questioned Costs Equipment & Real Property Management § 200.313

Lawton Public Schools failed to identify ?Construction in Progress? paid for with federal funds as federal. Procedures will be updated to ensure ?Construction in Progress? paid with federal funds is identified and recorded as federal immediately rather than at the completion of the construction. Whi...

Lawton Public Schools failed to identify ?Construction in Progress? paid for with federal funds as federal. Procedures will be updated to ensure ?Construction in Progress? paid with federal funds is identified and recorded as federal immediately rather than at the completion of the construction. While this finding is identified as a repeat finding from FY2021 (2021-006), the prior year was in reference to fixed assets while this year?s finding is in reference to ?Construction in Progress?.

View Audit 35938 Questioned Costs: $1

Finding 31292 (2022-006)

Material Weakness 2022

Lawton Independent School District No. 8

OK

Questioned Costs Reporting § 200.430

This is a repeat finding from FY2021 (2021-004). The finding was identified during our 2021 audit and corrected in March of 2022. It is important to note that, the United States Department of Education?s ?Frequently Asked Questions Elementary and Secondary School Emergency Relief Programs Governor?s...

This is a repeat finding from FY2021 (2021-004). The finding was identified during our 2021 audit and corrected in March of 2022. It is important to note that, the United States Department of Education?s ?Frequently Asked Questions Elementary and Secondary School Emergency Relief Programs Governor?s Emergency Education Relief Programs? dated May 26, 2021 stated on page 19 that ?An LEA must maintain time distribution records (sometimes called ?time and effort? reporting) only if an individual employee is splitting his or her time between activities that may be funded under ESSER or GEER and activities that are not allowable under the applicable program.? After the 2021 was complete and 2022 was significantly underway, the auditor indicated that time-and-effort was required and the auditor stated that SDE agreed. Therefore, the district began obtaining time-and-effort for employees paid with federal funds in March of 2022, regardless of SDE and USDE guidance stating otherwise.

View Audit 35938 Questioned Costs: $1

Finding 31291 (2022-007)

Material Weakness 2022

Lawton Independent School District No. 8

OK

Questioned Costs Allowable Costs / Cost Principles

Lawton Public Schools utilized the Oklahoma State Department of Education?s guidance and charged indirect costs for ?capital expenditures? and received reimbursement for those direct costs. The auditor has identified $49,003 as unallowable. Lawton Public Schools will reimburse the State Department ...

Lawton Public Schools utilized the Oklahoma State Department of Education?s guidance and charged indirect costs for ?capital expenditures? and received reimbursement for those direct costs. The auditor has identified $49,003 as unallowable. Lawton Public Schools will reimburse the State Department of Education for the total of these unallowable costs regardless of SDE?s guidance stating otherwise.

View Audit 35938 Questioned Costs: $1

Corrective Action Plans

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