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Corrective Action Plans

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Finding 528298 (2024-002)
Significant Deficiency 2024
West Virginia Public Transit Association
WV
Questioned Costs Reporting Internal Control / Segregation of Duties
CONTROLS OVER GRANT REPORTING Department of Health and Human Services 93.788 Management within West Virginia Public Transit Association appreciates and shares the auditors' concern with integrity as it relates to controls over grant reporting. The State Opioid Response Transportation Project Manage...
CONTROLS OVER GRANT REPORTING Department of Health and Human Services 93.788 Management within West Virginia Public Transit Association appreciates and shares the auditors' concern with integrity as it relates to controls over grant reporting. The State Opioid Response Transportation Project Manager will submit all future grant reports to a member of the West Virginia Public Transit Association Board. This approval will be documented in writing.
View Audit 346351
Finding 528296 (2024-001)
Significant Deficiency 2024
National Health Care for the Homeless Council, Inc.
TN
Questioned Costs Period of Performance Reporting
Corrective Action: More than one person has been given access to the portal to upload financial reports in case of turnover or other unforeseen circumstances. Person Responsible: Melinda Graham, Director of Finance Timing for Implementation: Effective October 1, 2024
Corrective Action: More than one person has been given access to the portal to upload financial reports in case of turnover or other unforeseen circumstances. Person Responsible: Melinda Graham, Director of Finance Timing for Implementation: Effective October 1, 2024
View Audit 346341
Schuyler-Industry Community Unit School District No. 5
IL
Subrecipient Monitoring Questioned Costs Reporting § 200.328
Condition: The District did not comply with the reporting requirements with respect to filing accurate quarterly reports with the ISBE. Plan: The District will submit accurate expenditure reports in the future regardless of the project end date. Anticipated Date of Completion: July 1, 2024. Name of ...
Condition: The District did not comply with the reporting requirements with respect to filing accurate quarterly reports with the ISBE. Plan: The District will submit accurate expenditure reports in the future regardless of the project end date. Anticipated Date of Completion: July 1, 2024. Name of Contact Person: Dr. Beau Fretueg, Superintendent. Management Response: We will review grant expenditures on a quarterly basis and submit accurate expenditure reports to the ISBE as required.
View Audit 346328
Town of Charlton, Ma
MA
Questioned Costs Reporting Program Income § 200.328
Condition: As of the March 31, 2024 reporting date, the Town’s Project and Expenditure Reports overstated expenditures by $821,704. Corrective Action Planned: We, the Town of Charlton, plan to correct our overstated expenditures by correcting the reporting that we submit to the U.S. Treasury and ...
Condition: As of the March 31, 2024 reporting date, the Town’s Project and Expenditure Reports overstated expenditures by $821,704. Corrective Action Planned: We, the Town of Charlton, plan to correct our overstated expenditures by correcting the reporting that we submit to the U.S. Treasury and updating to reconcile to what was actually paid and processed by the Town out of ARPA funds. Anticipated Completion Date: April 30, 2025 Contact: Ashley Obrzut, Finance Director, Town of Charlton
View Audit 346317
Finding 528272 (2024-001)
Significant Deficiency 2024
Columbia County District School Board
FL
Questioned Costs Subrecipient Monitoring § 200.403 § 200.431
Planned Corrective Action: The District agrees with the finding. We will work with DOE and other district finance officers to ensure processes going forward are accurate and appropriate with no programs being overcharged. Anticipated Completion Date: 06/30/2025 Responsible Contact Person: Lindsay...
Planned Corrective Action: The District agrees with the finding. We will work with DOE and other district finance officers to ensure processes going forward are accurate and appropriate with no programs being overcharged. Anticipated Completion Date: 06/30/2025 Responsible Contact Person: Lindsay Laxton, CFO
View Audit 346313 Questioned Costs: $1
Millikin University
IL
Questioned Costs Student Financial Aid Special Tests & Provisions
2024-001 - Student Financial Aid Cluster - (a) Federal Supplemental Educational Opportunity Grants (b) Federal Work Study Program (c) Federal Perkins Loan Program - Federal Capital Contributions (d) Federal Pell Grant Program (e) Federal Direct Student Loans (f) Teacher Education Assistance for Coll...
2024-001 - Student Financial Aid Cluster - (a) Federal Supplemental Educational Opportunity Grants (b) Federal Work Study Program (c) Federal Perkins Loan Program - Federal Capital Contributions (d) Federal Pell Grant Program (e) Federal Direct Student Loans (f) Teacher Education Assistance for College and Higher Education (TEACH), Assistance Listing No. (a) 84.007 (b) 84.033 (c) 84.038 (d) 84.063 (e) 84.268 (f) 84.379- Year Ended June 30, 2024 Condition: The College did not properly calculate the refunds for withdrawal students for 1 out of the 8 students tested (12.5%) due to using incorrect student status for Pell. We consider this finding to be an instance of noncompliance in relation to Special Tests and Provisions and a repeat of prior year finding 2023-002. Statistical sampling was not used. Management Response: The incident identified above was made due to a system error which caused one course to appear twice on the student resulting in incorrect full-time status, which in tum resulted in the SIS calculating the return of title IV funds incorrectly. Corrective Action Plan: Each student will be manually reviewed and verified for accuracy for credit hours enrolled and credit hours billed to cross check student enrollment status prior to completing R2T4. In addition, moving forward all R2T4 calculations will be done in COD to ensure accuracy of the funds required to be returned. Responsible Person: Chilwana Thompson, Director Implementation Date: 10/25/2024
View Audit 346296 Questioned Costs: $1
Finding 528262 (2024-003)
Material Weakness 2024
Housing Authority of the City of Newton, Kansas
KS
Questioned Costs HUD Housing Programs Material Weakness
Finding 2024-003: Voucher Management System Reporting NHA Corrective Action: Due to the timing of the agency receiving the Financial Statements after the due date of the VMS, it wasn’t possible to reconcile the VMS to finial numbers, therefore some estimations were made during that time. Newt...
Finding 2024-003: Voucher Management System Reporting NHA Corrective Action: Due to the timing of the agency receiving the Financial Statements after the due date of the VMS, it wasn’t possible to reconcile the VMS to finial numbers, therefore some estimations were made during that time. Newton Housing Authority had the full intention of contracting the fee accounting firm to complete the reports. There were some complications with granting the firm access to our WASS system. Since the roles were removed from the Executive Director, then assigned to the board chair the task at hand complicated the process further. The board chair couldn’t assign the roles as she didn’t have the right roles for her to assign. The assignment of the roles to board chair has been completed, the fee accountant has corrected the remaining reports and is completing them as needed with someone reviewing the report including the Executive Director prior to submission.
View Audit 346293 Questioned Costs: $1
Finding 528252 (2024-001)
Material Weakness 2024
Sylvan Heights Science Charter School
PA
Internal Control / Segregation of Duties Questioned Costs Reporting
The School had established processes to ensure the accuracy of required reports. For the PDE Reconciliation of Cash on Hand Quarterly Reports, all filings were reviewed with management immediately following submission. Given the low risk of material misstatement associated with these reports, the ex...
The School had established processes to ensure the accuracy of required reports. For the PDE Reconciliation of Cash on Hand Quarterly Reports, all filings were reviewed with management immediately following submission. Given the low risk of material misstatement associated with these reports, the existing procedures were effective in ensuring compliance. For the annual report, management conducted all reviews, discussions and approvals prior to submission; however, the review process was not formally documented. To strengthen internal controls, the School will implement a process to ensure that all reviews and approvals are documented in advance of submission. This will provide clear evidence of oversight while maintaining the efficiency of the reporting process. This is further evidenced by the Principal/CAO providing documented approval of the most recent report submission.
View Audit 346288
Finding 528203 (2024-001)
Significant Deficiency 2024
Glendale Union High School District No. 205
AZ
Questioned Costs Reporting Significant Deficiency § 200.303
Annual Reporting for ESSER ‐ District Annual Report for ESSER FTE was keyed incorrectly 1. District will assign Business Manager and CFO to verify and review reports prior to submission.
Annual Reporting for ESSER ‐ District Annual Report for ESSER FTE was keyed incorrectly 1. District will assign Business Manager and CFO to verify and review reports prior to submission.
View Audit 346267
Finding 528190 (2024-001)
Significant Deficiency 2024
Housing Authority of the City of Brownsville
TX
Questioned Costs HUD Housing Programs Eligibility
Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor on the inspection of tenant files and has made arrangements to comply with the Section 8 Housing Choice Vouchers program. Leticia Gonzalez, Director of Client Services, will be respo...
Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor on the inspection of tenant files and has made arrangements to comply with the Section 8 Housing Choice Vouchers program. Leticia Gonzalez, Director of Client Services, will be responsible to implement this corrective action by June 30, 2025.
View Audit 346245 Questioned Costs: $1
Finding 528184 (2024-001)
Significant Deficiency 2024
Workforce Investment Council of Clackamas County Dba Clackamas Workfor
OR
Questioned Costs Allowable Costs / Cost Principles Significant Deficiency
Condition: While performing audit procedures over payroll disbursements, we identified three separate instances where the allocation of an employee’s hours by grant in the monthly timesheet distribution spreadsheet was not consistent with the actual time charged to the respective grants as reflected...
Condition: While performing audit procedures over payroll disbursements, we identified three separate instances where the allocation of an employee’s hours by grant in the monthly timesheet distribution spreadsheet was not consistent with the actual time charged to the respective grants as reflected in the employee’s approved timesheet for the pay period. As a result, the payroll allocation journal entries recorded for those months was not consistent with the actual work performed for each grant. Cause of Condition: Internal controls in place are not adequately designed and implemented to ensure payroll allocation journal entries are determined based on actual hours worked on the employees’ timesheets for the respective pay periods. Corrective Plan: CWP will separate duties. The error occurred at the beginning of the payroll process while entering hours from the timesheets. The Executive Assistant will enter hours from the timesheets into the distribution spreadsheet. The Fiscal Manager will review and signoff the data entered. Implementation Date: February 1, 2025 Responsible Staff: Laura Kropf, Fiscal Manager
View Audit 346243
Finding 528180 (2024-002)
Significant Deficiency 2024
Housing Authority of the City of Allentown
PA
Questioned Costs HUD Housing Programs Eligibility
Finding 2024-002: Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers Program Federal Catalog Numbers: 14.871 Noncompliance – E. Eligibility – Tenant Files Non Compliance Material to the Financial Statements: No Significant Defi...
Finding 2024-002: Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers Program Federal Catalog Numbers: 14.871 Noncompliance – E. Eligibility – Tenant Files Non Compliance Material to the Financial Statements: No Significant Deficiency in Internal Control over Compliance for Eligibility Criteria: Tenant Files. The PHA must do the following: As a condition of admission or continued occupancy, require the tenant and other family member to provide necessary information, documentation, and releases for the PHA to verify income eligibility (24 CFR sections 5.230, 5.609, and 982.516). These files are required to be maintained and available for examination at the time of audit. Condition: Based upon inspection of the Authority’s files and on discussion with management, there were documents that were unavailable for examination at the time of audit. Context: There are approximately 1,634 units. Of a sample size of twenty-nine (29) tenant files, the following was noted: • Verification of income was missing in 1 file • Lead based paint form was missing in 1 file Our sample size is statistically valid. Known Questioned Costs: $8,500 Cause: There is a significant deficiency in internal controls over the compliance for the eligibility type of compliance related to the maintenance of tenant files. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls that assures the program is in compliance. Effect: The Section 8 Housing Choice Vouchers Program is in non-compliance with the eligibility type of compliance related to the maintenance of tenant files. Recommendation: We recommend the Authority design and implement internal control procedures that will assure compliance with the Uniform Guidance and the compliance supplement. Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The affected files relate to clients that have been on the program for decades and as files get large, archiving takes place. To correct this finding, a directive will be issued to staff that will ensure that when files are archived the original application must be placed in the current working file going forward. Julio Guridy, Executive Director, will be responsible to implement this corrective action by June 30, 2025.
View Audit 346230 Questioned Costs: $1
Catholic Community Services of the Mid-Willamette Valley, INC
OR
Questioned Costs
The Organization has scheduled regular meetings (twice per month) with the property management company to monitor the activities of the provider to ensure we are in compliance with Federal Statues. In addition, twice per year, we will perform an internal audit of each tenant file to ensure complianc...
The Organization has scheduled regular meetings (twice per month) with the property management company to monitor the activities of the provider to ensure we are in compliance with Federal Statues. In addition, twice per year, we will perform an internal audit of each tenant file to ensure compliance.
View Audit 346180
Catholic Community Services of the Mid-Willamette Valley, INC
OR
Questioned Costs Matching / Level of Effort / Earmarking
The Organization has created a tracking system that identifies when the last inspection was completed and when the next inspection should be due based on the number of units at each complex. NOTE: Inspections are not due until June through October of 2027 for complexes under the jurisdiction of the ...
The Organization has created a tracking system that identifies when the last inspection was completed and when the next inspection should be due based on the number of units at each complex. NOTE: Inspections are not due until June through October of 2027 for complexes under the jurisdiction of the City of Salem.
View Audit 346180
Case Western Reserve University
OH
Procurement, Suspension & Debarment Questioned Costs Allowable Costs / Cost Principles § 200.324
The University acknowledges the audit finding and is committed to ensuring compliance with the procurement requirements outlined in 2 CFR 200.324(a), which mandates that recipients perform a cost or price analysis for every procurement transaction exceeding the simplified acquisition threshold. Duri...
The University acknowledges the audit finding and is committed to ensuring compliance with the procurement requirements outlined in 2 CFR 200.324(a), which mandates that recipients perform a cost or price analysis for every procurement transaction exceeding the simplified acquisition threshold. During the audit period, it was identified that 10 out of 25 sampled transactions exceeding the University’s simplified acquisition threshold of $50,000 lacked documented evidence of an independent cost or price analysis. This was due to the University’s existing policy not requiring such documentation for transactions meeting the simplified acquisition threshold. To address this finding and strengthen compliance, the University has initiated the following corrective actions. First, the University is working with leadership to update its procurement policy to increase the simplified acquisition threshold to $250,000, aligning with federal guidelines. This change will ensure that the University’s procurement processes are more consistent with federal standards. Second, a new requirement will be implemented, mandating that a cost or price analysis form be completed and retained for each procurement transaction exceeding the simplified acquisition threshold. This form will document the University’s independent cost or price analysis. Third, the University will provide targeted training to procurement staff and relevant stakeholders to ensure understanding and adherence to the updated policy and the new cost or price analysis requirement. This training will emphasize the importance of maintaining contemporaneous documentation in procurement files. Finally, the University will implement enhanced internal controls to ensure that all procurement transactions exceeding the simplified acquisition threshold are reviewed and approved by designated leadership, with documented evidence of cost or price analysis retained in the procurement files. The University anticipates having documentation and protocols finalized and implemented by April 2025. Once in place, all FY25 to date will be reviewed to ensure compliance with the updated policy. These corrective actions underscore the University’s commitment to maintaining the accuracy, integrity, and compliance of its procurement processes. While no questioned costs were identified, the steps outlined above will help ensure ongoing compliance with federal procurement requirements. Primary responsibility for implementing and monitoring this corrective action plan rests with Ashley Frantz, Chief Procurement Officer, 216-368-2595.
View Audit 346174
Case Western Reserve University
OH
Cash Management Questioned Costs § 200.302
The University acknowledges the audit finding and remains committed to maintaining compliance with the cash management requirements outlined in 2 CFR 200.302(b)(3), which stipulates that recipients must maintain records that sufficiently identify Federal awards and ensure that drawdowns are properly...
The University acknowledges the audit finding and remains committed to maintaining compliance with the cash management requirements outlined in 2 CFR 200.302(b)(3), which stipulates that recipients must maintain records that sufficiently identify Federal awards and ensure that drawdowns are properly supported and authorized prior to submission. During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests. However, due to staffing adjustments and process changes during this period, at least two drawdowns were processed without prior approval from the Associate Vice President. Additionally, at least one drawdown was approved retroactively after submission. To address these issues and strengthen compliance, the University has implemented several corrective actions. A new Assistant Vice President of Post-Award Services and Financial Compliance has been hired on January 8, 2024 to provide dedicated oversight and ensure adherence to compliance standards. Furthermore, the Executive Director of Cash Management, the Assistant Vice President of Post-Award Services and Financial Compliance, and the Associate Vice President of Research Administration have all received targeted training in May of 2024 to reinforce the requirement for supervisory approval prior to drawdown submission. The University has also conducted a comprehensive review of its cash management processes, implementing enhanced internal controls to ensure all drawdown requests are reviewed, verified, and approved by designated leadership before submission. Lastly, a formalized transition plan has been developed to ensure continuity and compliance during future changes in leadership if such events were to occur. These corrective actions underscore the University’s commitment to maintaining the accuracy and integrity of its financial management processes. While no questioned costs were identified, the steps outlined above will help ensure ongoing compliance with Federal cash management requirements. Primary responsibility for implementing the correction action plan for this finding rests with Angela Tagliaferri, Assistant Vice President of Post-Award Services and Financial Compliance, 216-368-6269.
View Audit 346174
Finding 527050 (2024-001)
Material Weakness 2024
Leechburg Area School District
PA
Questioned Costs Procurement, Suspension & Debarment § 200.318 § 200.320
CONDITION: The Leechburg Area School District contracted with TriMark for the purchase and installation of a dishwasher. This contract exceeded the Uniform Guidance micro purchase threshold of $10,000, but did not exceed the Simplified Acquisition Threshold of $250,000. The purchase was procured thr...
CONDITION: The Leechburg Area School District contracted with TriMark for the purchase and installation of a dishwasher. This contract exceeded the Uniform Guidance micro purchase threshold of $10,000, but did not exceed the Simplified Acquisition Threshold of $250,000. The purchase was procured through a cooperative purchasing group (COSTARS). The School District was unable to provide documentation to verify that price or rate quotations were obtained from an adequate number of qualified sources. CRITERIA: Section 2 CFR 200.320(a)(2)(i) of the Uniform Guidance prescribes the bidding requirements for equipment, supplies, and work of any nature made by a non-federal entity whereby the cost exceeds certain dollar thresholds as adjusted periodically. In instances where the cost incurred exceeds the Uniform Guidance micro purchase threshold of $10,000 but does not exceed the Simplified Acquisition Threshold of $250,000, price or rate quotations must be obtained from an adequate number of qualified sources. In addition, as specified in 2 CFR 200. 318(i) of the Uniform Guidance, the School District must maintain sufficient records to detail the history of procurement. RECOMMENDATION: I am recommending that School District management review and update annually as necessary, School District federal financial policies and procedures to ensure In instances where the procurement cost incurred for goods and/or services exceeds the Uniform Guidance micro purchase threshold of $10,000 but does not exceed the Simplified Acquisition Threshold of $250,000, that 1) price or rate quotations are obtained from an adequate number of qualified sources, and 2) sufficient records are maintained to detail the history of procurement. These measures will enable the School District to comply with the procurement requirements as prescribed Sections 2 CFR 200.320(a)(2)(i) and 2 CFR 200.318(i) of the Uniform Guidance.MANAGEMENT’S CORRECTIVE ACTION PLAN: Management of the School District will review and update as necessary its procurement policies to ensure In instances where the procurement cost incurred for goods and/or services exceeds the Uniform Guidance micro purchase threshold of $10,000 but does not exceed the Simplified Acquisition Threshold of $250,000, that 1) price or rate quotations are obtained from an adequate number of qualified sources, and 2) sufficient records are maintained to detail the history of procurement. The timeframe for completion of this review will occur immediately with the intention of having the School District be in full compliance with Sections 2 CFR 200.320(a)(2)(i) and 2 CFR 200. 318(i) of the Uniform Guidance.
View Audit 346151 Questioned Costs: $1
Finding 527035 (2024-001)
Significant Deficiency 2024
Mount Mansfield Unified Union School District
VT
Questioned Costs Allowable Costs / Cost Principles School Nutrition Programs § 200.303 § 200.430
MMUUSD Preliminary Corrective Action Plan (Concerning Finding 2024‐001; Activities Allowed and Allowable Costs) Contact Person Responsible for Corrective Action: Nicole Fortier, Director of Finance and Operations Corrective Action: During our audit there was one instance identified where MMUUSD over...
MMUUSD Preliminary Corrective Action Plan (Concerning Finding 2024‐001; Activities Allowed and Allowable Costs) Contact Person Responsible for Corrective Action: Nicole Fortier, Director of Finance and Operations Corrective Action: During our audit there was one instance identified where MMUUSD overpaid an employee under the Food Service program at a rate of pay different than the stated rate for a Food Service Substitute. To be more specific, the Food Service substitute rate was transposed and the employee was paid $16.62 ($0.10 more) instead of the stated substitute rate of $16.52. The first step in our corrective action plan was a review with our Senior Payroll Specialist of the error, and to reiterate the importance of verifying the correct hourly rate being input for our substitutes. This step has already been completed. Additionally, we are in the process of implementing a more thorough payroll review process, which will include a preliminary review by Christal Clark, Accountant in the Business Office. Given that the payment of substitutes is such a manual process and we cannot utilize our employee timesheet software for paying them, we will also perform periodic reviews of all substitute payments to verify that the rate of pay is in line with the Sub Pay agreement for that respective Fiscal Year. If any discrepancies are noted, the employees will be made whole ASAP. We are currently performing periodic reviews of all substitute payments to verify the correct rate of pay is being used as of January 2025. We are in the process still of developing a payroll review process that works for us and is efficient. With Christal Clark being more involved in the payroll process on a biweekly basis, we are assessing whether this should be a post‐payroll review or mid‐payroll review. Anticipated Completion Date: 07/01/2025
View Audit 346118
Finding 526997 (2024-001)
Significant Deficiency 2024
Positively Third Street Housing Development Fun Co., Inc.
NY
HUD Housing Programs Questioned Costs Student Financial Aid
Project Legal Name: Positively Third Street HDFC HUD Project No.: 012-EE287 Audit Firm: CohnReznick LLLP Period covered by the audit: July 1, 2023 through June 30, 2024 Corrective Action Plan prepared by: Name: Matthew LoCurto Position: CFO Telephone Number: 212-453-5257 The following is a recommend...
Project Legal Name: Positively Third Street HDFC HUD Project No.: 012-EE287 Audit Firm: CohnReznick LLLP Period covered by the audit: July 1, 2023 through June 30, 2024 Corrective Action Plan prepared by: Name: Matthew LoCurto Position: CFO Telephone Number: 212-453-5257 The following is a recommended format to be followed by the auditee for preparing a corrective action plan: A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Finding 2024-1 a. Comments on the Finding and Each Recommendation Management agrees with the finding and recommendation put forth by the auditors Action(s) Taken or Planned The $93,461 of residual receipts noted in the 2023 audit and cited as a finding in the 2024 report was deposited into the residual receipt account on January 10, 2025. Our new Controller has established procedures to ensure that that the proceeds stemming from the retroactive budget based rent increase are used for their intended purpose prior to the end of the fiscal year that they are received. B. Status of Corrective Actions on Findings Reported in the Schedule of the Status of Prior Audit Findings, Questioned Costs and Recommendations N/A
View Audit 346099
Finding 526986 (2024-001)
Significant Deficiency 2024
Realife Cooperative of New Ulm
MN
Questioned Costs Reporting Internal Control / Segregation of Duties
Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperativ...
Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperative will continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Planned Completion Date: Not Applicable.
View Audit 346074
Finding 526983 (2024-001)
Significant Deficiency 2024
Community Health and Wellness Center of Greater Torrington, Inc.
CT
Questioned Costs Special Tests & Provisions Subrecipient Monitoring
FEDERAL AWARDS FINDINGS AND QUESTIONED COSTS SIGNIFICANT DEFICIENCIES Health Center Program Cluster, Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless and Public Housing Primary Care),) Grants for New and Expanded Services Under the Health Center P...
FEDERAL AWARDS FINDINGS AND QUESTIONED COSTS SIGNIFICANT DEFICIENCIES Health Center Program Cluster, Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless and Public Housing Primary Care),) Grants for New and Expanded Services Under the Health Center Program, COVID-19 Grants for New and Expanded Services Under the Health Center Program. Federal Assistance Listing Numbers: 93.224 and 93.527 2024.001 Recommendation The Center should establish a system of internal controls to ensure that all patients receive the correct sliding fee discount. 1 Action Taken Education will be provided for the staff who complete the applications, this will include a quiz to measure the staff's knowledge of the process and mathematical calculations. Management has developed a tool called "How to Calculate Household Income for Processing Financial Assistance Applications" which includes step by step instructions for calculating household income. Prevention strategies have been implemented to prevent future occurrences of adverse events, which include monthly audits of the calculation of annual income for a minimum of 10% of the total number of patients who have completed a financial assistance application are being performed. The manager of the population health department will report audit results quarterly at the continuous quality improvement (CQI) committee meeting. If the Cognizant or Oversight Agency for Audit has questions regarding this plan, please call: Joanne Borduas, CEO at (860) 387-0425
View Audit 346063
Finding 526981 (2024-006)
Material Weakness 2024
School City of Mishawaka
IN
Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.403 § 200.430
FINDING 2024-006 Contact Person Responsible for Corrective Action: Rachel Dutoi Contact Phone Number: 574-254-4503 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: The Business Departmental staff going forward will work with the Payroll departme...
FINDING 2024-006 Contact Person Responsible for Corrective Action: Rachel Dutoi Contact Phone Number: 574-254-4503 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: The Business Departmental staff going forward will work with the Payroll department to account for all individuals that are to be paid from Federally Funded Grants and other funding sources. From these lists of employees, the Business Department staff will designate the individuals being paid from federally funded grants and other local or state funds. Time and Effort records will be kept for all employees along with documents listing the impacted employees. These lists will then be reviewed during the certification process by the person creating the listing with Payroll personnel, the Assistant Director of Business Services and the Director of Business Services to ensure that all employees are accounted for. Anticipated Completion Date: This new process will begin with the next impacted payroll cycle.
View Audit 346062 Questioned Costs: $1
Finding 526963 (2024-001)
Significant Deficiency 2024
School City of Mishawaka
IN
Questioned Costs Allowable Costs / Cost Principles School Nutrition Programs § 200.303 § 200.332 § 200.403
FINDING 2024-001 Contact Person Responsible for Corrective Action: Rachel Dutoi Contact Phone Number: 574-254-4503 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The amount transferred during the time period of July 1, 2024-December 31, 2024 will be...
FINDING 2024-001 Contact Person Responsible for Corrective Action: Rachel Dutoi Contact Phone Number: 574-254-4503 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The amount transferred during the time period of July 1, 2024-December 31, 2024 will be transferred back to Fund 0800. This transfer will be done once the Form 9 for period 2 of 2024 is complete and the month of December is closed. An indirect cost rate for Fiscal Year 2026 has been applied for and this rate will be used to capture these costs from Fund 800 if approved beginning 7.1.2025. Anticipated Completion Date: The fund transfer back to Fund 0800 will occur by March 31, 2025. The claiming of the indirect cost rate will begin 7.31.2025 dependent upon the approval of the corporation’s indirect cost rate application.
View Audit 346062 Questioned Costs: $1
Town of Hull, Massachusetts
MA
Procurement, Suspension & Debarment Questioned Costs § 200.319
Condition: One vendor was awarded a contract without a competitive procurement process. Corrective Action Planned: The Town will communicate to all relevant departments that State procurement exemptions do to not apply to Federal procurements. We believe this was an isolated incident based on a ...
Condition: One vendor was awarded a contract without a competitive procurement process. Corrective Action Planned: The Town will communicate to all relevant departments that State procurement exemptions do to not apply to Federal procurements. We believe this was an isolated incident based on a misinterpretation of the Federal requirements; however, we will endeavor to provide an additional level of scrutiny to the vetting of these contracts. Anticipated Completion Date: June 30, 2025 Contact: J. Michael Buckley, Town Accountant
View Audit 346030 Questioned Costs: $1
Finding 526882 (2024-001)
Significant Deficiency 2024
Westfield State University
MA
Student Financial Aid Questioned Costs Matching / Level of Effort / Earmarking
Corrective Action Plan: The Registrar’s Office will conduct a comprehensive review of the scheduled enrollment reporting dates currently listed in the National Student Clearinghouse (NSC). This review will focus specifically on calculating a fifty-day schedule of enrollment reporting to ensure enrol...
Corrective Action Plan: The Registrar’s Office will conduct a comprehensive review of the scheduled enrollment reporting dates currently listed in the National Student Clearinghouse (NSC). This review will focus specifically on calculating a fifty-day schedule of enrollment reporting to ensure enrollment reports are submitted within the required time frame as mandated by the National Student Loan Data System (NSLDS). The reporting date adjustment will allow additional days for NSC to report to NSLDS within the required sixty-day reporting period to maintain compliance. NSC emails a “Delivery Receipt” each time an enrollment report is submitted to the Registrar, Associate Registrar and Technology Support Specialist in the Registrar’s Office. The Executive Director of Institutional Research and Assessment will be added to the email notification and will have access to review enrollment report submissions. The Registrar will also be creating a calendar with a schedule of when the NSLDS enrollment files will be sent to help ensure the files are submitted on-time. Timeline for Implementation of Corrective Action Plan: The review of scheduled enrollment dates will begin immediately. Adjustments to the dates will be made as needed to ensure adherence to the sixtyday reporting requirement. Contact Person: Monique Lopez, Registrar and Simone Backstedt, Director, Financial Aid
View Audit 345977
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