Corrective Action Plans

Finding 449948 (2022-010)

Significant Deficiency 2022

State of Utah

UT

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

Medical Loss Ratio Report Lacked Two Required ElementsState Agency: Department of Health and Human ServicesFederal Program: Medicaid ClusterThe Department concurs with this recommendation. The Department will ensure that all required elements of the MLR are received by having DHHS staff review elem...

Medical Loss Ratio Report Lacked Two Required ElementsState Agency: Department of Health and Human ServicesFederal Program: Medicaid ClusterThe Department concurs with this recommendation. The Department will ensure that all required elements of the MLR are received by having DHHS staff review elements of the MLR to ensure they are complete.Anticipated Correction Date: January 31, 2023Contact Person: Gregory Trollan, Director, Office of Managed Health Care, gtrollan@utah.gov

View Audit 313334

Finding 449947 (2022-009)

Significant Deficiency 2022

State of Utah

UT

Questioned Costs Subrecipient Monitoring

Required Audits of MCO Encounter and Financial Data Not ConductedState Agency: Department of Health and Human ServicesFederal Program: Medicaid ClusterThe Department concurs with this recommendation. The Department will coordinate with the Utah OIG to audit these encounters and/or conduct these per...

Required Audits of MCO Encounter and Financial Data Not ConductedState Agency: Department of Health and Human ServicesFederal Program: Medicaid ClusterThe Department concurs with this recommendation. The Department will coordinate with the Utah OIG to audit these encounters and/or conduct these periodic audits with Medicaid staff. The results will be posted on the Utah Medicaid website.Anticipated Correction Date: September 30, 2023Contact Person: Gregory Trollan, Director, Office of Managed Health Care, gtrollan@utah.gov

View Audit 313334

Finding 449946 (2022-008)

Significant Deficiency 2022

State of Utah

UT

Matching / Level of Effort / Earmarking Questioned Costs Subrecipient Monitoring § 200.303

Use of Appropriate National Correct Coding Initiative (NCCI) Edit Files Not VerifiedState Agency: Department of Health and Human ServicesFederal Program: Medicaid ClusterThe Department concurs with this recommendation. The Division successfully created and tested a comparison file. The division wil...

Use of Appropriate National Correct Coding Initiative (NCCI) Edit Files Not VerifiedState Agency: Department of Health and Human ServicesFederal Program: Medicaid ClusterThe Department concurs with this recommendation. The Division successfully created and tested a comparison file. The division will continue to work to resolve audit concerns. Implementation in production is set for November 2022.Anticipated Correction Date: November 30, 2022Contact Person: Shandi Adamson, Director, Office of Medicaid Operations, shandiadamson@utah.gov

View Audit 313334

Finding 449792 (2022-019)

Material Weakness 2022

State of Utah

UT

Eligibility Questioned Costs Subrecipient Monitoring

Missing Documentation for Emergency Rental Assistance PaymentsState Agency: Department of Workforce ServicesFederal Program: Emergency Rental AssistanceA new process with updated procedures was implemented in March of 2022. This included adding two additional quality control analysts. We anticipat...

Missing Documentation for Emergency Rental Assistance PaymentsState Agency: Department of Workforce ServicesFederal Program: Emergency Rental AssistanceA new process with updated procedures was implemented in March of 2022. This included adding two additional quality control analysts. We anticipate the program ending spring of 2023 based on remaining funds and current spend rate. For the next 4-6 months, monthly quality control reviews and training will occur with supervisors and staff.Contact Person: Lyle Ward, ERA Program ManagerAnticipated Correction Date: November 30, 2022

View Audit 313334 Questioned Costs: $1

Finding 449776 (2022-023)

Significant Deficiency 2022

State of Utah

UT

Subrecipient Monitoring Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Improper Spending and Monitoring of Coronavirus Relief Fund ActivityState Agency: Governor?s Office of Planning and BudgetFederal Program: Coronavirus Relief FundGOPB will formally document eligibility for Thrive 125 grants and the state?s COVID-19 response dashboard to prepare the state for futur...

Improper Spending and Monitoring of Coronavirus Relief Fund ActivityState Agency: Governor?s Office of Planning and BudgetFederal Program: Coronavirus Relief FundGOPB will formally document eligibility for Thrive 125 grants and the state?s COVID-19 response dashboard to prepare the state for future reviews by the Department of the Treasury. While closing out the CARES Act CRF grant, GOPB will review expenses allocated for liability insurance to determine if any additional costs should be adjusted to not be charged to the CRF or document if they are appropriately charged as direct costs.Contact Person: Duncan Evans, Senior Managing Director of Budget and Operations, 801-538-1592Anticipated Correction Date: April 10, 2023

View Audit 313334 Questioned Costs: $1

Finding 449774 (2022-022)

Significant Deficiency 2022

State of Utah

UT

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303 § 200.327

Suspension and Debarment Not Verified Prior to Awarding ContractsState Agency: Governor?s Office of Planning and BudgetFederal Program: Coronavirus State and Local Fiscal Recovery FundsGOPB will review its September 2022 guidance on requirements for SLFRF agreements and reissue the document to rem...

Suspension and Debarment Not Verified Prior to Awarding ContractsState Agency: Governor?s Office of Planning and BudgetFederal Program: Coronavirus State and Local Fiscal Recovery FundsGOPB will review its September 2022 guidance on requirements for SLFRF agreements and reissue the document to remind agencies of the need to perform timely suspension and debarment checks. GOPB will also provide training to agencies and remind them to include a suspension and debarment clause in contract agreements. GOPB will update the reference guide for agencies with standardized language about suspension and debarment checks to be used in new agreements. GOPB will include this review in its regular monitoring activities and sample contract agreements to verify inclusion of the appropriate contractual provisions.Contact Person: Darcy Jaimez, Fiscal Grant Manager, 385-377-3373Anticipated Correction Date: April 30, 2023

View Audit 313334 Questioned Costs: $1

Finding 449773 (2022-021)

Significant Deficiency 2022

State of Utah

UT

Questioned Costs Subrecipient Monitoring Internal Control / Segregation of Duties

Improper Controls and Monitoring of State and Local Fiscal Recovery Funds ActivityState Agency: Governor?s Office of Planning and BudgetFederal Program: Coronavirus State and Local Fiscal Recovery FundsGOPB will work with all agencies managing SLFRF projects to verify that adequate internal contro...

Improper Controls and Monitoring of State and Local Fiscal Recovery Funds ActivityState Agency: Governor?s Office of Planning and BudgetFederal Program: Coronavirus State and Local Fiscal Recovery FundsGOPB will work with all agencies managing SLFRF projects to verify that adequate internal controls have been established to reduce the risk of errors and noncompliance. GOPB will provide a reference guide to agencies to help them develop and implement proper controls over allowable activities and costs. GOPB will update its policies and procedures to sample agency compliance, with a greater focus on agencies that have less experience administering federal funds.To correct the $15.00 of questioned costs made by the courts, GOPB will work with the courts to charge the questoned amount to a different funding source.Contact Person: Duncan Evans, Senior Managing Director of Budget and Operations,801-538-1592Anticipated Correction Date: April 30, 2023

View Audit 313334 Questioned Costs: $1

Finding 449772 (2022-020)

Material Weakness 2022

State of Utah

UT

Internal Control / Segregation of Duties Questioned Costs Subrecipient Monitoring

GOPB Overestimated Calculation for Revenue Loss Due to the PandemicState Agency: Governor?s Office of Planning and BudgetFederal Program: Coronavirus State and Local Fiscal Recovery FundsNow that better financial data is available, GOPB will recalculate the total revenue lost. Differences between th...

GOPB Overestimated Calculation for Revenue Loss Due to the PandemicState Agency: Governor?s Office of Planning and BudgetFederal Program: Coronavirus State and Local Fiscal Recovery FundsNow that better financial data is available, GOPB will recalculate the total revenue lost. Differences between the auditor?s revenue loss calculation and GOPB?s new revenue loss number will be reviewed using the Treasury Department?s guidance. GOPB will again solicit input from experienced personnel from the Division of Finance and institutions of higher education. GOPB will request clarification from the Treasury Department on the treatment of unique revenue types that are not clearly addressed in the final rule and frequently asked questions. Where possible, GOPB will utilize official fiscal year financial reports to verify the reasonableness of calendar year revenue, which is not reported in official financial reports.Before finalizing and reporting the updated revenue loss total, GOPB will share the calculation with the Division of Finance for concurrence. The revised revenue loss calculation will be reported to the Treasury Department in the next scheduled report due on April 30, 2023.After finalizing the calendar year 2020 revenue loss calculation, GOPB will review SLFR budgets, obligations, and expenditures to ensure they do not exceed the allowable amount that can be allocated for the reported category of provision of government services. GOPB will revise budgets, project categories, compliance policies and procedures, and reporting, as necessary.Contact Person: Duncan Evans, Senior Managing Director of Budget and Operations, 801-538-1592Anticipated Correction Date: April 30, 2023

View Audit 313334

Finding 449769 (2022-016)

Significant Deficiency 2022

State of Utah

UT

Questioned Costs Subrecipient Monitoring Reporting § 200.303

FFATA Award Information Not Submitted for UOVC?s 2020 Award & Inaccurate Information Submitted for 5 of UOVC?s 2019 SubawardsState Agency: Commission on Criminal and Juvenile JusticeFederal Program: Crime Victim AssistanceUOVC will follow the Audit recommendation by entering the final award informat...

FFATA Award Information Not Submitted for UOVC?s 2020 Award & Inaccurate Information Submitted for 5 of UOVC?s 2019 SubawardsState Agency: Commission on Criminal and Juvenile JusticeFederal Program: Crime Victim AssistanceUOVC will follow the Audit recommendation by entering the final award information into the FSRS website rather than preliminary information. This will be done timely and according to policy. The UOVC Grant Management Team, in alliance with the Federal Fund Financial Manager, will meet to discuss and determine the best way to implement a review process to ensure compliance and accuracy in correcting this audit finding.Contact Person: Tallie Viteri, UOVC Asst. Director, Assistance Grant Program Mgr., 801-300-6605Gary Scheller, UOVC Director, 801-227-9375Mark Peterson, UOVC Financial Manager II, 801-793-8264Anticipated Correction Date: June 30, 2023 (New Grant awards will take place July 2023)

View Audit 313334 Questioned Costs: $1

Finding 449768 (2022-004)

Material Weakness 2022

State of Utah

UT

Questioned Costs Subrecipient Monitoring Equipment & Real Property Management § 200.303

Food Commodity Shipments, Disbursements, and Inventory Not TrackedState Agency: Utah State Board of EducationFederal Program: Emergency Food Assistance Program (Food Commodities)?State agencies, sub distributing agencies, and eligible recipient agencies must maintain records to document the receipt...

Food Commodity Shipments, Disbursements, and Inventory Not TrackedState Agency: Utah State Board of EducationFederal Program: Emergency Food Assistance Program (Food Commodities)?State agencies, sub distributing agencies, and eligible recipient agencies must maintain records to document the receipt, disposal, and inventory of commodities received under this part that they, in turn, distribute to eligible recipient agencies. (7 CFR 251.10(a)(1)? Therefore, as the distributing agency, the USBE Child Nutrition Program (CNP), shares responsibility for accountability of commodities the state of Utah receives as part of The Emergency Food Assistance Program (TEFAP) with the Utah Food Bank (UFB)?the sub distributing agency. The collaborative relationship between CNP and UFB, and maintenance of sufficient records, resulted in resolution of the initial differences calculated as part of the audit.As required by 7 CFR 251.10(e), CNP monitors the operation of TEFAP, including performance of required annual reviews of recipients, and of physical inventory. In addition to the monitoring procedures currently in place, CNP will enact a policy to reconcile book inventories of donated foods at least annually as required by 7 CFR 250.12(b).Contact Person(s):Michelle Martin, USBE Program Development Coordinator, 801-538-7687Melissa Cowder, USBE Food Distribution Specialist, 801-538-7697Anticipated Correction Date: USBE will develop a policy by September 30, 2022, that will outline procedures to reconcile book inventories of donated foods annually. Reconciliation will be based on the federal fiscal year.

View Audit 313334 Questioned Costs: $1

Finding 449756 (2022-001)

Material Weakness 2022

City of Long Beach

CA

Subrecipient Monitoring Matching / Level of Effort / Earmarking Questioned Costs

Program: HOME Investment Partnership Program (HOME)Finding: 2022-001Contact Person: April ApodacaFinancial Services OfficerDevelopment Services DepartmentPhone: (562) 570-6611Email: april.apodaca@longbeach.govPlanned Actions:The Development Services Department (Department) will securely file all...

Program: HOME Investment Partnership Program (HOME)Finding: 2022-001Contact Person: April ApodacaFinancial Services OfficerDevelopment Services DepartmentPhone: (562) 570-6611Email: april.apodaca@longbeach.govPlanned Actions:The Development Services Department (Department) will securely file all HOME monitoring documents and ensure it is accessible to multiple staff. As of June 27, 2023, thirteen of the fifteen non-compliant samples have been secured and communication has been sent to retrieve the remaining two from the developers. The final two samples are due on July 21, 2023, and we fully expect to show compliance documentation by that date. If the documents are not received by the due date, the Department will continue to communicate with the developers by telephone, mail, and email to provide second and third notices. If no response is submitted by the third notice (August 7, 2023) the Department will escalate the matter to the City Attorney?s Office to formally begin taking action for non-compliance

View Audit 313326 Questioned Costs: $1

Finding 449700 (2022-001)

None 2022

Mriglobal

MO

Questioned Costs Allowable Costs / Cost Principles

Personnel Responsible for Correction Action: Martin J. Nevshemal, Vice President, CFO, and TreasurerAnticipated Completion Date: N/ACorrective Action Plan: Due to the classified nature of these contracts, no corrective action can take place because of the restrictions enforced by the sponsor?s secur...

Personnel Responsible for Correction Action: Martin J. Nevshemal, Vice President, CFO, and TreasurerAnticipated Completion Date: N/ACorrective Action Plan: Due to the classified nature of these contracts, no corrective action can take place because of the restrictions enforced by the sponsor?s security requirements. While examination of financial mechanics related to these contracts could be performed, there is no ability, due to the classified nature of the work, for the auditors to examine the terms of the contract, specification of deliverables, required reports and equipment, explicitly unallowable costs, or other special contract limits.In the Report on Compliance for the Major Federal Program and Report on Internal Control Over Compliance, the Independent Auditor?s Report notes that MRIGlobal complied, in all material respects, with the types of compliance requirements described in the OMB Compliance Supplement that could have a direct and material effect on its major federal program for the year ended September 30, 2022, for the non-classified contracts that were subject to audit. MRIGlobal applies the same level of internal controls and discipline over compliance for its classified contracts as it does for all other contracts and is confident that the compliance noted in the audit of the non-classified contracts extends to the classified contracts. It should also be noted that the classified contracts are subject to audit by the sponsor.

View Audit 313306

Finding 449498 (2022-005)

Significant Deficiency 2022

Baltimore County, Maryland

MD

Questioned Costs Subrecipient Monitoring Reporting § 200.303

2022-005 COVID-19-Coronavirus State and Local Fiscal Recovery Funds ? Assistance Listing No. 21.027Recommendation: We recommend that management review their policies and procedures to ensure that all monthly and quarterly reports are submitted timely, and the supporting documentation used to prepare...

2022-005 COVID-19-Coronavirus State and Local Fiscal Recovery Funds ? Assistance Listing No. 21.027Recommendation: We recommend that management review their policies and procedures to ensure that all monthly and quarterly reports are submitted timely, and the supporting documentation used to prepare the reports are retained for audit purposes.Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action taken in response to finding: The Office of Budget and Finance in conjunction with the Executive?s office of Government Reform and Strategic Initiative have partnered to establish best practice procedures surrounding the compilation, review and approval of the Coronavirus State and Local Fiscal Recovery Reporting to ensure reports are reviewed for accuracy, approved and submitted timely.Name(s) of the contact person(s) responsible for corrective action: Elisabeth Sachs and Rebecca LangPlanned completion date for corrective action plan: 4/1/2023

View Audit 313273

Finding 449497 (2022-008)

Significant Deficiency 2022

Baltimore County, Maryland

MD

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.430

2022-008 COVID-19-Coronavirus State and Local Fiscal Recovery Funds ? Assistance Listing No. 21.027Recommendation: The County should reevaluate its current process, implement proper controls, and perform additional training over time and effort reporting. The County should not seek federal reimburse...

2022-008 COVID-19-Coronavirus State and Local Fiscal Recovery Funds ? Assistance Listing No. 21.027Recommendation: The County should reevaluate its current process, implement proper controls, and perform additional training over time and effort reporting. The County should not seek federal reimbursement unless it can substantiate that the time and effort was dedicated to the federal program.Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action taken in response to finding: The Office of Budget and Finance in conjunction with the Executive?s office of Government Reform and Strategic Initiative will review all employee files to ensure that an effort attestation exists, or that the employee is properly trained on the importance of effort reporting through a timesheet as a chargeback mechanism.Name(s) of the contact person(s) responsible for corrective action: Elisabeth Sachs and Rebecca LangPlanned completion date for corrective action plan: 7/1/2023

View Audit 313273 Questioned Costs: $1

Finding 449495 (2022-007)

Significant Deficiency 2022

Baltimore County, Maryland

MD

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.430

2022-007 COVID-19-Emergency Rental Assistance ? Assistance Listing No. 21.023Recommendation: The County should reevaluate its current process, implement proper controls, and perform additional training over time and effort reporting. The County should not seek federal reimbursement unless it can sub...

2022-007 COVID-19-Emergency Rental Assistance ? Assistance Listing No. 21.023Recommendation: The County should reevaluate its current process, implement proper controls, and perform additional training over time and effort reporting. The County should not seek federal reimbursement unless it can substantiate that the time and effort was dedicated to the federal program.Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action taken in response to finding: Baltimore County DHCD follows Baltimore County?s general payroll policies and procedures. DHCD allocates time and attendance based on a preset budgeted formula and monitors the staff?s time and attendance through biweekly timesheet prepared by the staff members and approved by unit managers and the review of payroll register. Baltimore is County is discontinuing the use of current payroll system CGI Advantage and will be migrating to Workday system which has more robust features and capabilities to capture time and attendance.Name(s) of the contact person(s) responsible for corrective action: Amir AssadiPlanned completion date for corrective action plan: 7/1/2023

View Audit 313273 Questioned Costs: $1

Finding 449494 (2022-004)

Material Weakness 2022

Baltimore County, Maryland

MD

Questioned Costs Material Weakness Reporting § 200.303

2022-004 COVID-19-Emergency Rental Assistance ? Assistance Listing No. 21.023Recommendation: We recommend that management review their policies and procedures to ensure that all monthly and quarterly reports showing timely submission and the supporting documentation used to prepare the reports are r...

2022-004 COVID-19-Emergency Rental Assistance ? Assistance Listing No. 21.023Recommendation: We recommend that management review their policies and procedures to ensure that all monthly and quarterly reports showing timely submission and the supporting documentation used to prepare the reports are retained for audit purposes.Explanation of disagreement with audit finding: DHCD possesses and utilized supporting documentation to prepare the required reports. However, DHCD was provided 24 hours to submit this information while the primary contributing staff was on scheduled leave and unreachable. DHCD disagrees with the statement about monthly and quarterly reports not being submitted timely. All required reports were submitted on-time and in accordance with current Treasury guidance at the time of submission. DHCD cannot ascertain the veracity of this statement about lack of supporting documentation because it was not provided the data points the auditors used to make their determination. Fully reconciled final documentation of ERA1 Participant Household Data Report was given to the Auditors. However, this data would not have matched earlier submissions to Treasury. Treasury requested full revisions because their staff became aware of many structural reporting problems were experienced by recipients while completing the reporting actions. Entries timed out, sometimes disappeared, sometimes double counted, and the database had no ability to allow for corrections once identified. For this reason, Treasury?s final reporting requirements for closeout had the option for jurisdictions to disregard all prior entries and submit a reconciled version of the households assisted and all related expenditures. This final data report was provided in this audit yet it does not match the initial submissions for the reasons stated. Because the Auditors did not afford DHCD the time to review their ?findings?, DHCD cannot ascertain the level of agreement with the statement.Action taken in response to finding: Not applicable, see above.Name(s) of the contact person(s) responsible for corrective action: Colleen MahonyPlanned completion date for corrective action plan: Not applicable, see above.

View Audit 313273

Finding 449483 (2022-003)

Significant Deficiency 2022

Baltimore County, Maryland

MD

Questioned Costs Reporting Significant Deficiency

2022-003 CDBG Entitlement Grant Cluster ? Assistance Listing No. 14.218Recommendation: We recommend the County review and enhance their procedures to ensure that all required reports are submitted accurately and timely.Explanation of disagreement with audit finding: DHCD is aware that the CAPER was ...

2022-003 CDBG Entitlement Grant Cluster ? Assistance Listing No. 14.218Recommendation: We recommend the County review and enhance their procedures to ensure that all required reports are submitted accurately and timely.Explanation of disagreement with audit finding: DHCD is aware that the CAPER was submitted late. However, DHCD was in continuous communication with HUD about the submission and HUD regularly states to all its grantees that there is no sanction or penalty imposed for a late CAPER submission. It is important to note that HUD understood the need for the extension due to the extreme stress placed upon local jurisdictions implementing the various COVID housing-related grants and the set up and reporting deadlines for those projects that would have real sanctions with loss of funds if not met.Action taken in response to finding: Non taken. Action Plan was submitted.Name(s) of the contact person(s) responsible for corrective action: Colleen MahonyPlanned completion date for corrective action plan: Completed ? May 2022.

View Audit 313273

Finding 449482 (2022-006)

Significant Deficiency 2022

Baltimore County, Maryland

MD

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.430

2022-006 CDBG Entitlement Grant Cluster ? Assistance Listing No. 14.218Recommendation: The County should reevaluate its current process, implement proper controls, and perform additional training over time and effort reporting. The County should not seek federal reimbursement unless it can substanti...

2022-006 CDBG Entitlement Grant Cluster ? Assistance Listing No. 14.218Recommendation: The County should reevaluate its current process, implement proper controls, and perform additional training over time and effort reporting. The County should not seek federal reimbursement unless it can substantiate that the time and effort was dedicated to the federal program.Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action taken in response to finding: DHCD follows Baltimore County?s general payroll policies and procedures. DHCD allocates time and attendance based on a preset budgeted formula and monitors the staff?s time and attendance through biweekly timesheet prepared by the staff members and approved by unit managers and the review of payroll register. Baltimore County is discontinuing the use of current payroll system CGI Advantage and will be migrating to Workday system which has more robust features and capabilities to capture time and attendance.Name(s) of the contact person(s) responsible for corrective action: Amir AssadiPlanned completion date for corrective action plan: 7/1/2023

View Audit 313273 Questioned Costs: $1

Finding 449481 (2022-002)

Material Weakness 2022

Baltimore County, Maryland

MD

Questioned Costs Subrecipient Monitoring HUD Housing Programs

2022-002 CDBG Entitlement Grant Cluster ? Assistance Listing No. 14.218Recommendation: We recommend the County develop internal controls and procedures to ensure that FFATA reporting requirements are met. We further recommend the County develop controls and procedures to ensure that all required sub...

2022-002 CDBG Entitlement Grant Cluster ? Assistance Listing No. 14.218Recommendation: We recommend the County develop internal controls and procedures to ensure that FFATA reporting requirements are met. We further recommend the County develop controls and procedures to ensure that all required subawards are reported accurately and timely to FSRS no later than the end of the month following the month of issuance. We also recommend the County develop internal controls and procedures to ensure the PR29-Cash on Hand reporting requirements are met.Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action taken in response to finding: Due to the volume of the work involved to deploy millions of dollars to mitigate the adverse effect of Covid19 on housing stability we have missed and yet to file the requirement of FFTA reporting. DHCD intend to have these requirements remedied and corrected..Name(s) of the contact person(s) responsible for corrective action: Amir AssadiPlanned completion date for corrective action plan: 6/30/2024

View Audit 313273

Finding 447023 (2022-005)

Significant Deficiency 2022

East Alton Wood River Community High School No. 14

IL

Questioned Costs Cash Management Reporting

Education Stabilization Fund: 2022-005 Condition: We noted during ESSER III testing the District was reimbursed for duplicated expenditures reported on the 3rd and 4th quarter reports. ...

Education Stabilization Fund: 2022-005 Condition: We noted during ESSER III testing the District was reimbursed for duplicated expenditures reported on the 3rd and 4th quarter reports. Recommendation: We recommend the District compare and reconcile the expenditure reports filled with the general ledger before submitting.

View Audit 312909 Questioned Costs: $1

Finding 443056 (2022-002)

Material Weakness 2022

Bergman School District

AR

Questioned Costs Allowable Costs / Cost Principles Equipment & Real Property Management

Corrective Action Plan: ? 2022-002. The District will implement procedures to read each Fund stipulations to ensure our Staff follows the requirements set within the Fund Documentation. From this day forward, we will certify that each guideline is followed and completed exactly as required before...

Corrective Action Plan: ? 2022-002. The District will implement procedures to read each Fund stipulations to ensure our Staff follows the requirements set within the Fund Documentation. From this day forward, we will certify that each guideline is followed and completed exactly as required before requesting reimbursement

View Audit 312731 Questioned Costs: $1

Finding 443055 (2022-001)

Material Weakness 2022

Bergman School District

AR

Questioned Costs Special Tests & Provisions Cash Management

Corrective Action Plan: ? 2022-001. The District will implement procedures to read each Fund stipulations to ensure our Staff follows the requirements set within the Fund Documentation. From this day forward, we will certify that each guideline is followed and completed exactly as required before...

Corrective Action Plan: ? 2022-001. The District will implement procedures to read each Fund stipulations to ensure our Staff follows the requirements set within the Fund Documentation. From this day forward, we will certify that each guideline is followed and completed exactly as required before requesting reimbursement.

View Audit 312731 Questioned Costs: $1

Finding 442921 (2022-001)

Significant Deficiency 2022

San Antonio Early Childhood Education Municipal Development Corporation

TX

Questioned Costs Eligibility Significant Deficiency

GSA_MIGRATION

View Audit 312523 Questioned Costs: $1

Finding 442919 (2022-009)

Material Weakness 2022

Circle of Nations School INC

ND

Allowable Costs / Cost Principles Questioned Costs § 200.430

2022-009 A/B. Allowable Costs and Cost Principles/Activities Allowed or UnallowedEducation Stabilization Fund CFDA #84.425Material Weakness in Internal Control over Compliance and Immaterial Instance of NoncomplianceFinding Summary: During the course of the engagement, Eide Bailly noted instances o...

2022-009 A/B. Allowable Costs and Cost Principles/Activities Allowed or UnallowedEducation Stabilization Fund CFDA #84.425Material Weakness in Internal Control over Compliance and Immaterial Instance of NoncomplianceFinding Summary: During the course of the engagement, Eide Bailly noted instances of expendituresthat were not COVID related and therefore not allowable under the terms of the grant.Corrective Action Plan: The School will review internal controls surrounding allowable costs andactivities to ensure they are adequate to identify unallowable expenditures.Anticipated Completion Date: June 30, 2023

View Audit 312521 Questioned Costs: $1

Finding 442917 (2022-008)

Material Weakness 2022

Circle of Nations School INC

ND

Internal Control / Segregation of Duties Questioned Costs Special Tests & Provisions

2022-008 N. Special Tests and ProvisionsEducation Stabilization Fund CFDA #84.425Material Weakness in Internal Control over Compliance and Material Instance of NoncomplianceFinding Summary: During the course of the engagement, it was identified that the School didnot satisfy the requirements of 2 C...

2022-008 N. Special Tests and ProvisionsEducation Stabilization Fund CFDA #84.425Material Weakness in Internal Control over Compliance and Material Instance of NoncomplianceFinding Summary: During the course of the engagement, it was identified that the School didnot satisfy the requirements of 2 CFR 656.40 through 2 CFR 656.41. The School did not ensure proper inclusion of prevailing wage rate clauses were included in a construction contract and also did not obtain proper support to ensure required certified payrolls were submitted.Corrective Action Plan: The School will review internal controls surrounding required contract language and documentation supporting certified payroll reports are obtained from contractor.Anticipated Completion Date: June 30, 2023

View Audit 312521

Corrective Action Plans

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