Corrective Action Plans

Finding 12586 (2022-001)

Material Weakness 2022

VA

Questioned Costs Allowable Costs / Cost Principles Cash Management

Finding 2022-002 Capital Caring Health and Related Entities will modify and enhance their processes and review procedures surrounding grant submissions for reimbursement to ensure that the same expense is not used as the basis for multiple grant submissions. Responsible party: Joe Murray, CFO Antic...

Finding 2022-002 Capital Caring Health and Related Entities will modify and enhance their processes and review procedures surrounding grant submissions for reimbursement to ensure that the same expense is not used as the basis for multiple grant submissions. Responsible party: Joe Murray, CFO Anticipated Completion Date: December 31, 2023

View Audit 17300 Questioned Costs: $1

Finding 12585 (2022-001)

None 2022

Lake Washington School District No. 414

WA

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs, and restricted purpose requirements. Name, address, and telephone of District contact person: Margo Allen, Accounting Manager P.O. Box 97039...

Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs, and restricted purpose requirements. Name, address, and telephone of District contact person: Margo Allen, Accounting Manager P.O. Box 97039 Redmond, WA 98052 (425) 936-1478 Corrective action the auditee plans to take in response to the finding: The Lake Washington School District does not concur with the audit finding and the $3.5 million in questioned costs issued by the Washington State Auditor?s office. The District met all inventory and audit requirements for compliance stated in FCC bulletin/order #21-58. The District determined that staff and students needed district devices that were sufficient to consistently facilitate remote education and support, thereby identifying the unmet needs to justify the ECF applications. We expended all funds for allowable costs, and costs were reasonable and necessary for students and staff with unmet need. All devices and equipment was checked out by name and ID through our district inventory system. The district did not claim funding for any devices that were undistributed. The District did not take lightly our obligation to follow the established rules and guidance available to us and acted in good faith in accordance with the provided FTC requirements for ECF funding. See the district response to the finding for additional explanation. Anticipated date to complete the corrective action: N/A

View Audit 17298 Questioned Costs: $1

Finding 12559 (2022-001)

Material Weakness 2022

Jewish Family Service Agency of Central New Jersey

NJ

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring

Management should implement procedures that client income is verified annually and documentation maintained within the client file. Grant requirements should be reviewed and documented annually with department leads and intake coordinators.

View Audit 18164 Questioned Costs: $1

Finding 12557 (2022-002)

Material Weakness 2022

Pine Bluff School District

AR

Questioned Costs Allowable Costs / Cost Principles § 200.430

2022-001 MATERIAL WEAKNESS Condition: The District's internal control system did not prevent or detect material errors in the financial accounting records, which are utilized to prepare the District's financial statements. The District failed to transfer dedicated maintenance and operation millage ...

2022-001 MATERIAL WEAKNESS Condition: The District's internal control system did not prevent or detect material errors in the financial accounting records, which are utilized to prepare the District's financial statements. The District failed to transfer dedicated maintenance and operation millage revenues of $725,843 from the general fund to the capital projects fund which is included in the other aggregate funds. The financial statements were subsequently corrected by adjusting entries during audit fieldwork. District Response: The District concurs with this finding. The District has debriefed internally and established a plan complete with appropriate action steps and safeguards to ensure that the dedicated maintenance and operation millage revenues are transferred from the general fund to the capital project fund in a timely manner. The District will ensure due care is exercised to ensure accurate and reliable financial reporting. The point of contact for this would be Kelvin Gragg, Rose Smith, and Ashley Granberry. This Correction should be corrected on or before June 30, 2022. 2022-002 PAYROLL EXPENDITURES Condition: In our sample of payroll expenditures, we identified undocumented compensation of $7,685 and improperly awarded incentive pay of $4,700 paid from Federal funds without proper documentation or requirements. District Response: The District acknowledges the finding and would take this opportunity to explain the circumstances surrounding this material weakness. While not an excuse, it in part explains the conditions under which these instances of undocumented compensation occurred. The District has been impacted by multiple staff changes in the Business Office. The District has employed and/or contracted for payroll services with four (4) persons and for the role of Business Manager with three (3) persons just during this calendar year alone. The District has taken steps to stabilize the workforce in the Business Office. In addition to addressing the human capital issues, the District will provide additional monitoring support to ensure the implementation of the existing internal controls over program expenditures. The district has already taken steps to recoup compensation that was improperly awarded and paid. As recommended, the district will contact the Arkansas Division of Elementary and Secondary (DESE) for guidance regarding this matter. The district began addressing these is July 2022 and have since made the necessary changes as of September 2022. The point of contact for this would be Rose Smith, Ashley Granberry, Lucretia James and Kelvin Gragg.

View Audit 18152 Questioned Costs: $1

Finding 12556 (2022-001)

Significant Deficiency 2022

Union Baptist Church Pioneer Housing INC

OH

Questioned Costs HUD Housing Programs

MANAGEMENT ACKNOWLEDGES THE FINDING AND GOING FORWARD WILL COMPLETE ANNUAL ADJUSTMENTS TO INCREASE THE DEPOSIT AMOUNT TO THE HUD REQUIRED VALUE.

View Audit 18130 Questioned Costs: $1

Finding 12515 (2022-002)

Significant Deficiency 2022

County of Fresno

CA

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.303

Finding 2022-002 ? Coronavirus State and Local Fiscal Recovery Funds ? Allowable Cost/Cost Principle (Significant Deficiency) Management?s Response or Department?s Response Management agrees with the finding and recommendation. Views of Responsible Officials and Corrective Action The County issued r...

Finding 2022-002 ? Coronavirus State and Local Fiscal Recovery Funds ? Allowable Cost/Cost Principle (Significant Deficiency) Management?s Response or Department?s Response Management agrees with the finding and recommendation. Views of Responsible Officials and Corrective Action The County issued reimbursement based on actuals. The voucher created by the department was for $494,988 and the County reimbursed this amount back to the department. ARPA over claiming started with the payment of the supplemental September 21 invoice that was miscalculated by 23 reducing the Revised September 21 invoice with the Original August 21 invoice, instead of the Original September 21 invoice. This miscalculation was not immediately recognized when the supplemental payment was paid in November 2021. The need to return funds to ARPA was recognized after the DSS Admin completed a reconciliation at end of 2022. This was communicated to DSS Finance in January 2023, thus the discussion between DSS Finance and DSS Admin to finalize the amount. DSS is already in the process of finalizing the amount that needs to be returned to the County ARPA funds. For the corrective action, DSS will be submitting a memo signed by the DSS Director addressed to the CAO for the return of $376,777 to the County ARPA funds. Anticipated Completion Date May 2023 Contact Information of Responsible Official Name: Grace Geo Title: DSS Finance Division Chief Phone: 559-600-2866

View Audit 17080 Questioned Costs: $1

Finding 12493 (2022-002)

Significant Deficiency 2022

Boys & Girls Clubs of America

GA

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

Individuals Responsible for Corrective Action Plan: Jason Penegar, Vice President - Controller Nisha Eberhart, Accounting Manager Corrective Action Plan: Management will exclude the amount of subawards that exceeds $25,000 per ?Club? from the monthly indirect cost calculation. Management will contin...

Individuals Responsible for Corrective Action Plan: Jason Penegar, Vice President - Controller Nisha Eberhart, Accounting Manager Corrective Action Plan: Management will exclude the amount of subawards that exceeds $25,000 per ?Club? from the monthly indirect cost calculation. Management will continue to review the indirect costs calculation before it is posted to the general ledger. Anticipated Completion Date: June 30, 2023

View Audit 17023 Questioned Costs: $1

Finding 12468 (2022-001)

Significant Deficiency 2022

Flagler County District School Board

FL

Questioned Costs Procurement, Suspension & Debarment

The District will enhance its procedures to ensure that prevailing wage rate clauses are included in any construction contract exceeding $2,000 that is financed wholly or in part by Federal funds and that wage rates paid by contractors and subcontractors for Federally funded facility projects are di...

The District will enhance its procedures to ensure that prevailing wage rate clauses are included in any construction contract exceeding $2,000 that is financed wholly or in part by Federal funds and that wage rates paid by contractors and subcontractors for Federally funded facility projects are directly compared to, and determined to be consistent with, the prevailing wage rates established for the geographic area by the United State Department of Labor.

View Audit 16944 Questioned Costs: $1

Finding 12454 (2022-001)

Significant Deficiency 2022

Heartland International Health Center and Subsidiary

IL

Questioned Costs Allowable Costs / Cost Principles Special Tests & Provisions

Identifying Number: 2022-001 Finding: While testing the special tests and provisions requirement, we noted there was one patient for which the Health Center did not have documentation to support whether the sliding scale discount was appropriately provided, one patient where the sliding scale discou...

Identifying Number: 2022-001 Finding: While testing the special tests and provisions requirement, we noted there was one patient for which the Health Center did not have documentation to support whether the sliding scale discount was appropriately provided, one patient where the sliding scale discount was erroneously calculated, and one patient who qualified for the sliding scale discount that was erroneously not provided a sliding scale discount. Corrective Actions Taken or Planned: The Health Center will update the audit tool to include the following questions: Did the employee correctly apply the sliding fee scale? Does the documentation support the sliding fee allocation? The audit tool is a questionnaire used by managers to support compliance with the sliding fee scale policy. Managers conduct bi-weekly random audits on front desk staff. Name of person responsible for corrective action: Randy Johnson Title: Chief Financial Officer Anticipated completion date: April 30, 2023

View Audit 16889 Questioned Costs: $1

Finding 12429 (2022-001)

None 2022

Nhhi - Hopkins Barrier Free Housing CORP

MN

Questioned Costs HUD Housing Programs

NHHI - HOPKINS BARRIER FREE HOUSING CORPORATION HUD PROJECT NO. 092-HD003-WPD CORRECTIVE ACTION PLAN YEAR ENDED SEPTEMBER 30, 2022 DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT NHHI - Hopkins Barrier Free Housing Corporation respectfully submits the following corrective ...

NHHI - HOPKINS BARRIER FREE HOUSING CORPORATION HUD PROJECT NO. 092-HD003-WPD CORRECTIVE ACTION PLAN YEAR ENDED SEPTEMBER 30, 2022 DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT NHHI - Hopkins Barrier Free Housing Corporation respectfully submits the following corrective action plan for the year ended September 30, 2022. Name and address of independent public accounting firm: Hinrichs & Associates, Ltd. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit Period: September 30, 2022 The findings from the September 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS - FINANCIAL STATEMENT AUDIT NONE FINDINGS - FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2022-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 The Project did not make one month of HUD required deposits into its replacement for reserve account. Recommendation: The Project should deposit $1,506 into the replacement reserve account. Action Taken: The Project agrees with the finding. Management deposited $1,506 into the replacement reserve account in October 2022 when it realized the oversight. If the Department of Housing and Urban Development has questions regarding this plan, please call JoAnn Rademacher at 651-639-9799.

View Audit 16830 Questioned Costs: $1

Finding 12424 (2022-001)

Significant Deficiency 2022

Canby School District No. 86

OR

Questioned Costs

See Corrective Action Plan for chart/table

View Audit 16812 Questioned Costs: $1

Finding 12403 (2022-002)

Material Weakness 2022

Temple City Unified School District

CA

Questioned Costs Equipment & Real Property Management Subrecipient Monitoring

50000 ? COVID-19: Elementary and Secondary Emergency Relief II (ESSER II) Fund ? Equipment and Real Property Management (Material Weakness in Internal Control, Material Noncompliance) Corrective Action Plan and Views of Responsible Officials The District has applied for pre-approval from CDE for cer...

50000 ? COVID-19: Elementary and Secondary Emergency Relief II (ESSER II) Fund ? Equipment and Real Property Management (Material Weakness in Internal Control, Material Noncompliance) Corrective Action Plan and Views of Responsible Officials The District has applied for pre-approval from CDE for certain equipment purchases related to ESSER II funds. Due to staff turnover, health related equipment purchases missed this step. Currently, the District has applied for CDE?s approval and is pending approval. The District will include in the requisition workflow a review of all capital expenditures needing prior approval from the pass-through agency. This includes enabling system warnings during budget approval and providing the staff in the approval process a list of account strings for necessary review. Also adding a review of all capital expenditures needing pass-through agency approval in the year end closing process.

View Audit 18148 Questioned Costs: $1

Finding 12402 (2022-002)

None 2022

Southcoast Health System, Inc.

MA

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring § 200.406

2022-002 Insurance payments not fully deducted from FEMA funding Cluster: Not applicable Grantor: U.S. Department of Homeland Security Award Names: COVID-19 Disaster Grants - Public Assistance (Presidentially Declared Disasters) Award Year: January 20, 2020 ? July 1, 2022 Award Number: 4496DR-MA As...

2022-002 Insurance payments not fully deducted from FEMA funding Cluster: Not applicable Grantor: U.S. Department of Homeland Security Award Names: COVID-19 Disaster Grants - Public Assistance (Presidentially Declared Disasters) Award Year: January 20, 2020 ? July 1, 2022 Award Number: 4496DR-MA Assistance Listing Numbers: 97.036 Pass through entity: Massachusetts Emergency Management Agency (?MEMA?) Management?s Views and Corrective Action Plan Management?s View Management agrees with the Auditors? assessment of the System?s internal controls over compliance specifically related to the estimated third-party insurance deduction calculated for COVID-19 PCR tests administered between March 1, 2020 and June 30, 2021 included with one of the eight FEMA projects obligated during fiscal year 2022. The System calculated the third-party insurance deduction by developing an average third-party insurance payment rate per test. A formula error was present in this calculation. Corrective Action Plan Management will create a formal review process whereby third-party insurance deductions will be verified by an individual other than the preparer as part of the FEMA project workbook submission procedures. As of the date of this report, Management has informed MEMA of the error and discussed with MEMA an alternate methodology to calculate the third-party payment deduction. As a result of the alternate methodology identified, the amount owed back to FEMA in the form of an under-estimated medical payment deduction will be substantially less than the $218,000 in questioned costs noted. These monies will be refunded to MEMA as soon as all parties agree on the amount owed. Responsible Official: Michael Knoll, Executive Director, Financial Planning & Analysis Expected Completion Date: September 30, 2023

View Audit 18127 Questioned Costs: $1

Finding 12382 (2022-001)

Significant Deficiency 2022

The Center for Trauma & Resilience

CO

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

Audit Finding Reference: 2022-001 Planned Corrective Action: We agree with the auditor?s finding and have taken immediate steps to address the finding. Immediately upon detection the check and the associated de minimis charge of 10% were immediately refunded to the grant via check 9418 dated May 3...

Audit Finding Reference: 2022-001 Planned Corrective Action: We agree with the auditor?s finding and have taken immediate steps to address the finding. Immediately upon detection the check and the associated de minimis charge of 10% were immediately refunded to the grant via check 9418 dated May 31, 2023. Additionally on May 26, 2023, which is when the issue was identified, we held a meeting with the supervisor in charge of the programmatic staff that assembles documentation charged to the grant. The supervisor communicated that this was an oversight that has never occurred before and will not occur again in the future. The lapse related to a staff error in coding that was not detected in the initial review of the transaction. The supervisor will also reemphasize the grant requirements in training of all staff and implement an additional review and approval before all documentation is sent to accounting/finance for their review and entry into the Accounting System. Specifically, the control will add an additional review that checks that pertain to the VOCA grant cannot be written directly to the victim. We also made additional updates to our finance procedures and Finance Procedure Manual to further emphasize and increase the scrutiny of the reviews in place. Name of Contact Person: Joan Hunter, MBA, Finance Director Anticipated completion date: The Corrective action plan above was implemented on May 26, 2023 was completed on May 31, 2023 when the check was mailed to Colorado Department of Public Safety. A General Ledger correction was also made with the writing of this check.

View Audit 16790 Questioned Costs: $1

Finding 12377 (2022-001)

Material Weakness 2022

City of Corpus Christi, Texas

TX

Questioned Costs Allowable Costs / Cost Principles Eligibility

The City of Corpus Christi?s Responsible Official(s) will work with HUD to determine the nature of demolition costs and ensure all demolition costs are being appropriately expended under the grant agreement and ensure costs reported through the Consolidated Annual Performance Evaluation Report have ...

The City of Corpus Christi?s Responsible Official(s) will work with HUD to determine the nature of demolition costs and ensure all demolition costs are being appropriately expended under the grant agreement and ensure costs reported through the Consolidated Annual Performance Evaluation Report have the correct IDIS numbers. Person Responsible: Leticia Kanmore, Grant Monitoring Manager, Neighborhood Services Anticipated Completion Date: May 31, 2023

View Audit 16768 Questioned Costs: $1

Finding 12370 (2022-001)

None 2022

Catholic Charities of the Diocese of Allentown

PA

Questioned Costs Subrecipient Monitoring Eligibility

Finding 2022-001- Eligibility Condition During our audit, for 1 out of 40 individuals selected for testing, the Organization did not maintain eligibility or self-certification documentation. Corrective Action Plan Corrective Action Planned: The Organization agrees with the finding. In the future...

Finding 2022-001- Eligibility Condition During our audit, for 1 out of 40 individuals selected for testing, the Organization did not maintain eligibility or self-certification documentation. Corrective Action Plan Corrective Action Planned: The Organization agrees with the finding. In the future, the Organization will no longer be accepting paper applications for this program due to the efficiency of tracking online applications. Name(s) of Contact Person(s) Responsible for Corrective Action: Robert Nicolella, Executive Director and Susan Mazza, Finance Administrator Anticipated Completion Date: November 2022

View Audit 16760 Questioned Costs: $1

Finding 12356 (2022-001)

Significant Deficiency 2022

Atkinson County Board of Education

GA

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

FA2O22-001 Improve/Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principles Procurement and Suspension and Debarment Internal Control Impact: Significant Deficiency...

FA2O22-001 Improve/Strengthen Controls over 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 - 84.4250 - Elementary and Secondary School Emergency Relief Fund COVID-19 - 84.425U - American Rescue Plan Elementary And Secondary School Emergency Relief Fund Federal Award Number: 5425D2000L2 (Year: 2020), 5425U2L0072 (Year: 202L) Questioned Costs: $61,000.00 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: We concur with this finding. The process used to pay retention pay to staff has been reviewed and will only be a paid to staff employed by the Atkinson County Board of Education. Estimated Completion Date: 3/13/2023 Contact Person: Lessie Youngblood Telephone: 912- 422-7878 Email: lyoungblood@atkinson.k12. ga.us

View Audit 16730 Questioned Costs: $1

Finding 12302 (2022-003)

Material Weakness 2022

County of Alameda, California

CA

Questioned Costs Cash Management Material Weakness

Item No. 2022-003 ? Cash Management and Reporting Material Noncompliance Material Weakness in Controls Over Compliance Responsible Party: Brian Lim Financial Services Specialist II HCSA Office of the Agency Director Corrective Action Plan: In meetings with the State, HCSA has clarified that encu...

Item No. 2022-003 ? Cash Management and Reporting Material Noncompliance Material Weakness in Controls Over Compliance Responsible Party: Brian Lim Financial Services Specialist II HCSA Office of the Agency Director Corrective Action Plan: In meetings with the State, HCSA has clarified that encumbrances were submitted as part of the expenditure reporting and claiming and the State has expressed awareness of this reporting and claiming practice, but to date, HCSA has not been able to obtain documented confirmation that permitted reimbursing HCSA for encumbered amounts. HCSA will take measures to adjust monthly expenditure reports within the Spend Plan and include in the next soonest reporting and claim period actual expenditures, and revisit grant award provisions pertaining to reporting requirements to ensure that both the reports and the claims are prepared using the appropriate basis of accounting. HCSA will resolve with CDPH previously claimed encumbrances and ensure alignment with expenditure reporting requirements and claims for reimbursement requirements. Anticipated Implementation Date: June 30, 2024

View Audit 16656 Questioned Costs: $1

Finding 12266 (2022-005)

Material Weakness 2022

Epilepsy Foundation of America

MD

Questioned Costs Cash Management Allowable Costs / Cost Principles

Finding 2022-005: Material Weakness over Cash Management and Allowable Costs - Review of Cash Drawdowns Information on the Federal Program: Department of Human and Health - Center for Disease Control: Improving Epilepsy Programs, Services and Outcomes Through Partnerships. Finding: The Uniform Gu...

Finding 2022-005: Material Weakness over Cash Management and Allowable Costs - Review of Cash Drawdowns Information on the Federal Program: Department of Human and Health - Center for Disease Control: Improving Epilepsy Programs, Services and Outcomes Through Partnerships. Finding: The Uniform Guidance requires organizations to establish internal controls to detect potential noncompliance. The Uniform Guidance also requires organizations who receive funds on a cost reimbursement basis to only draw down funds for allowable expenditures under the grant. Management has an established control in place, in that the VP of Finance reviews the calculation of expenditures not drawn down prior to the submission of the drawdown request. However, the control was ineffective to prevent and detect an erroneous expense journal entry, considered an unallowable expense and is an instance of noncompliance, from being included in the drawdown. Planned Corrective Action: A corrective action was taken and the Foundation returned the funds drawn down to the Department of Treasury. The Foundation has implemented an additional confirmation process where reimbursable expenses will be reviewed along with the draw down prior to draw down. This additional step will ensure that erroneous coding does not result in a funds draw down. Name and Person Responsible: Caro Marie Brown (Senior Director of Finance), June Nolan (Accounts Payable Accountant), and Lindey Camerata (Controller). Anticipated Completion Date: February 2023.

View Audit 16547 Questioned Costs: $1

Finding 12251 (2022-001)

None 2022

Hartford Healthcare Corporation

CT

Questioned Costs Subrecipient Monitoring Reporting § 200.303

Management believes additional expenditures are available to offset the duplication of expenses as well as lost revenue which would remediate the duplication.

View Audit 16503 Questioned Costs: $1

Finding 12249 (2022-003)

Material Weakness 2022

Alamance County, North Carolina

NC

Questioned Costs Material Weakness Internal Control / Segregation of Duties

Finding: 2022-003 Name of Contact Person: Nicole Alston Corrective Action/Management?s Response: The WIC Director or Clerical Supervisor will provide training to the clerical team members regarding incoming transfers/certification periods. The training will include corrective action/work arou...

Finding: 2022-003 Name of Contact Person: Nicole Alston Corrective Action/Management?s Response: The WIC Director or Clerical Supervisor will provide training to the clerical team members regarding incoming transfers/certification periods. The training will include corrective action/work around in the event that the Crossroads system will not accept the correct certification dates indicated on the Verification of Certification from the previous WIC site. WIC will complete this training by 12/31/22 as evidenced by the meeting minutes and staff signatures. For quality assurance, the Clerical Supervisor will keep VOCs on file and will indicate if there were any issues with certification dates along with a follow-up date for auditing the client record. Proposed Completion Date: Immediately and Ongoing

View Audit 16498 Questioned Costs: $1

Finding 12234 (2022-003)

None 2022

Hoover-Schrum Memorial School District 157

IL

Questioned Costs Allowable Costs / Cost Principles Reporting

Condition: During compliance testing of the District's accounting records to the expenditure reports filed with the Illinois State Board of Education, we noted the District claimed one expenditure of which was not allowable per the budget detail function code, resulting in questioned costs of $279. ...

Condition: During compliance testing of the District's accounting records to the expenditure reports filed with the Illinois State Board of Education, we noted the District claimed one expenditure of which was not allowable per the budget detail function code, resulting in questioned costs of $279. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: 6/30/23. Name of Contact Person: Dr. Dwayne E. Evans, Superintendent of Schools. Management Response: While this grant program was already finalized, the District will consider amending future budgets with ISBE prior to the grant end date.

View Audit 16420 Questioned Costs: $1

Finding 12223 (2022-001)

Significant Deficiency 2022

Southwell Obligated Group

GA

Questioned Costs Reporting Matching / Level of Effort / Earmarking

Recommendation: Southwell Obligated Group should continue to improve its understanding of the reporting requirements as specified in the USDA loan documents and create a process to ensure reports are submitted in a timely manner. Planned Corrective Action: Southwell Obligated Group will establish a ...

Recommendation: Southwell Obligated Group should continue to improve its understanding of the reporting requirements as specified in the USDA loan documents and create a process to ensure reports are submitted in a timely manner. Planned Corrective Action: Southwell Obligated Group will establish a calendar schedule of key dates and required reports by July 31, 2023. This Calendar will be managed by the Controller and reviewed by the Senior Vice President ? Chief Financial Officer. Reports not previously submitted timely have now been submitted.

View Audit 16400 Questioned Costs: $1

Finding 12201 (2022-002)

Material Weakness 2022

Lyon County School District

NV

Questioned Costs Cash Management Material Weakness

Views of Responsible Officials and Planned Correction Action: The Grants and Business Departments have worked together to create a process with appropriate checks and balances regarding moving expenses across individual grants and major funds. This process will consist of multiple levels of approval...

Views of Responsible Officials and Planned Correction Action: The Grants and Business Departments have worked together to create a process with appropriate checks and balances regarding moving expenses across individual grants and major funds. This process will consist of multiple levels of approval and specific documentation. Any entries will be processed in a timely manner and all expenditure reports will be checked for errors monthly. This process will ensure that expenditure reports are accurate at the time they are submitted for reimbursement.

View Audit 16323 Questioned Costs: $1

Finding 12197 (2022-001)

Material Weakness 2022

Forrest City School District

AR

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

Contact Person(s) Responsible for Corrective Action: Dr. Tiffany Hardrick, Superintendent and Sharon Wilson, Federal Coordinator Corrective Action Planned: All services prepaid for professional development were rendered and properly documented, i.e participant sign in sheets and agendas which i...

Contact Person(s) Responsible for Corrective Action: Dr. Tiffany Hardrick, Superintendent and Sharon Wilson, Federal Coordinator Corrective Action Planned: All services prepaid for professional development were rendered and properly documented, i.e participant sign in sheets and agendas which is required as part of the districts control procedures to ensure that services paid for are in fact received . It should be noted that the district prepaid for services based on verbal and email guidance of the Public-School Program Manager from DESE public school accountability department. The purpose of prepayment was to avoid returning funds as advised. (Email Documentation can be provided). In addition, Solution Tree, a state approved partner, sent an email as recently as April 3, 2023 encouraging districts to "Pre-pay years of PD with federal funds". (Documentation can be provided). However, the district will implement procedures to review payments to vendors in the future to ensure that services have been rendered prior to payment. Anticipated Completion Date: The corrective actions are anticipated to be complete and in place immediately after the completion date of this audit.

View Audit 16316 Questioned Costs: $1

Corrective Action Plans

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