Corrective Action Plans

Finding 31562 (2022-001)

Material Weakness 2022

Mulberry Grove Community Unit School District No. 1

IL

Questioned Costs Cash Management Reporting

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

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

View Audit 30475 Questioned Costs: $1

Finding 31557 (2022-006)

None 2022

Community Unit School District 100

IL

Allowable Costs / Cost Principles Reporting Questioned Costs

Condition: Expenditures claimed on the project's cumulative June 30, 2022 quarterly report did not match the accounting records. Total expenditures reported in the district's accounting records were $2,128,915 and total expenditures reported on the ISBE June 30, 2022 expenditure report was $2,152,9...

Condition: Expenditures claimed on the project's cumulative June 30, 2022 quarterly report did not match the accounting records. Total expenditures reported in the district's accounting records were $2,128,915 and total expenditures reported on the ISBE June 30, 2022 expenditure report was $2,152,978. Difference of $24,063 was a result of a journal entry in which funds got moved within the grant from function 2210 object 300 to function 2230 object 300. The $24,063 was reported under function 2230 object 300 but was not removed from function 2210 object 300 on the June 30, 2022 expenditure report. The July 31, 2022 expenditure report, function 2210 object 300 was corrected by the District to report the proper amount of expenses so there will be no questioned cost, only an error in reporting. Plan: To avoid this reporting issue, the District needs to ensure that all records accurately reflect the appropriate expenditures of the grant program and appropriate expenditure reports are filed. Anticipated Date of Completion: July 31, 2022 Name of Contact Person: Lisa Schuenke, Assistant Superintendent of Finance and Human Resources Management Response: The District is aware of the discrepancy and has already corrected the issue on their July 31, 2022 expenditure report filed with ISBE.

View Audit 25796

Finding 31556 (2022-004)

Significant Deficiency 2022

Community Unit School District 100

IL

Equipment & Real Property Management Questioned Costs Reporting

Condition: The ESSER III grant included items below the capitalization threshold of $5,000 in capital outlay objects. Plan: To avoid this compliance and internal control issue, the District should communicate with its staff the capitalization policy and have a review process to ens...

Condition: The ESSER III grant included items below the capitalization threshold of $5,000 in capital outlay objects. Plan: To avoid this compliance and internal control issue, the District should communicate with its staff the capitalization policy and have a review process to ensure that only include items greater than its $5,000 capitalization threshold is followed. Anticipated date of completion June 30,2023. Name of Contact Person: Lisa Schuenke, Assistant Superintendent of Finance and Human Resources. Management Response: This District is aware of the issue and management will communicate the District's capitalization policy and the proper recording of items that fall underneath the District's capitalization threshold with all District employees who are involved with grant writing, grant reporting, and posting to the general ledger system.

View Audit 25796

Finding 31531 (2022-001)

Significant Deficiency 2022

Notre Dame De La Mer, Inc.

MS

Questioned Costs Procurement, Suspension & Debarment HUD Housing Programs

U.S. Department of Housing and Urban Development Program Name: Section 223(F) Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects Federal Assistance Listing Number: 14.155 Grant Number: 065-11080-PM Notre Dame de la Mer (the ?Project?) respectfully submits th...

U.S. Department of Housing and Urban Development Program Name: Section 223(F) Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects Federal Assistance Listing Number: 14.155 Grant Number: 065-11080-PM Notre Dame de la Mer (the ?Project?) respectfully submits the following corrective action plan for the year ended September 30, 2022: Audit Firm: McNorton Ishee & Jones, PC 3662 Dauphin St., Ste. E Mobile, AL 36608 Audit Period: September 30, 2022 Finding 2022-001: Other Findings Statement of Condition: The project has not filed their prior year annual single audit reporting package in the Federal Audit Clearinghouse website. Corrective Action: Management will ensure that they submit the project?s annual single audit reporting package in the Federal Audit Clearinghouse website. If the Department of Housing and Urban Development should have any questions or comments regarding this plan, please contact Craig Bounds at (228) 435-1642.

View Audit 35931

Finding 31525 (2022-001)

Material Weakness 2022

Utah Food Bank

UT

Questioned Costs Subrecipient Monitoring Material Weakness § 200.303

Finding 2022-001 Finding Summary: Utah Food Bank did not have a second reviewer during the first submission, which could have caught an error in the budget remaining amount on the grant project. There was also one quarterly report submitted after the deadline without a documented approved extension....

Finding 2022-001 Finding Summary: Utah Food Bank did not have a second reviewer during the first submission, which could have caught an error in the budget remaining amount on the grant project. There was also one quarterly report submitted after the deadline without a documented approved extension. Responsible Individuals: Jennifer Pratt, Chief Financial Officer Corrective Action Plan: Utah Food Bank will continue to enhance internal controls over reporting to have one person write the report and another verify before the reports are submitted. All reports shall be submitted in a timely manner. Anticipated Completion Date: February 10, 2023

View Audit 35926

Finding 31524 (2022-001)

Significant Deficiency 2022

Youth & Opportunity United, Inc.

IL

Subrecipient Monitoring Questioned Costs Reporting

CORRECTIVE ACTION PLAN 3/14/2023 United States Department of Education Youth & Opportunity United, Inc. respectfully submits the following corrective action plan for the year ended 06/30/2022. Name and address of independent public accounting firm: Cohn Reznick 1 South Wacker Dr. Suite 3550 Chica...

CORRECTIVE ACTION PLAN 3/14/2023 United States Department of Education Youth & Opportunity United, Inc. respectfully submits the following corrective action plan for the year ended 06/30/2022. Name and address of independent public accounting firm: Cohn Reznick 1 South Wacker Dr. Suite 3550 Chicago, IL 60606 Audit period: 7/1/2021-6/30/2022 The findings from the 6/30/2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS-FEDERAL AWARD PROGRAMS AUDIT SIGNIFICANT DEFICIENCY United States Department of Education 2022-001 21st Century Community Learning Center Program ? Assistance Listing Number 84.287 During the fiscal year ended June 30, 2022, quarterly expenditure reports were submitted past the due dates. Reporting Recommendation: The Organization should enhance their processes in place and monitoring to ensure timely submission in the future. Action Taken: We concur with the recommendation, and it was implemented effective 07/01/2022. Going forward all reports will be submitted in a timely fashion. If the United States Department of Education has questions regarding this plan, please call Martin Maxwell at (847) 801-0211. Sincerely yours, Martin Maxwell Executive Director of Finance

View Audit 35925

Finding 31520 (2022-003)

Material Weakness 2022

City of Edina

MN

Questioned Costs Procurement, Suspension & Debarment § 200.318 § 200.326

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

U.S. Department of Treasury 2022-003 COVID-19 State and Local Fiscal Recovery Funds ? Assistance Listing No. 21.027 Recommendation: We recommend the City reviews its procedures and controls over procurement to ensure that all procurements are documented such that a third party can clearly see and understand the detailed history of the procurement. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The City will work with their departments utilizing federal dollars to ensure the proper procurement method is utilized for all procurements and that documentation of that process is retained so its clear what considerations were made in the procurement decision. Name of the contact person responsible for corrective action: Alisha McAndrews Planned completion date for corrective action plan: December 31, 2023.

View Audit 33918 Questioned Costs: $1

Finding 31507 (2022-002)

Significant Deficiency 2022

Realife Cooperative of New Ulm

MN

Questioned Costs Reporting Internal Control / Segregation of Duties

Housing and Urban Development Realife Cooperative of New Ulm respectfully submits the following corrective action plan for the year ended December 31, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: December 31, 2022 The findings from the December 3...

Housing and Urban Development Realife Cooperative of New Ulm respectfully submits the following corrective action plan for the year ended December 31, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: December 31, 2022 The findings from the December 31, 2022 schedule of findings and questioned costs and the summary schedule of prior audit findings are discussed below. The findings are numbered consistently with the numbers assigned in the schedules. Summary of audit results does not include findings and is not addressed. Finding 2022-002 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 27276

Finding 31498 (2022-006)

Material Weakness 2022

Redi Corporation and Affiliates

CO

Questioned Costs HUD Housing Programs Special Tests & Provisions

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

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

View Audit 26514 Questioned Costs: $1

Finding 31484 (2022-004)

Material Weakness 2022

Redi Corporation and Affiliates

CO

Questioned Costs HUD Housing Programs

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

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

View Audit 26514 Questioned Costs: $1

Finding 31483 (2022-003)

Significant Deficiency 2022

Redi Corporation and Affiliates

CO

Questioned Costs HUD Housing Programs

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

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

View Audit 26514 Questioned Costs: $1

Finding 31482 (2022-002)

Material Weakness 2022

Redi Corporation and Affiliates

CO

HUD Housing Programs Questioned Costs Special Tests & Provisions

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

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

View Audit 26514 Questioned Costs: $1

Finding 31478 (2022-001)

Material Weakness 2022

Yuma Regional Medical Center

AZ

Questioned Costs Eligibility Material Weakness

To Whom It May Concern: This letter includes the corrective action plan in response to the audit finding from the Single Audit for the 2020-2021 Award Year. Audit Finding: 2022-001: Under the Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Program, providers are required to s...

To Whom It May Concern: This letter includes the corrective action plan in response to the audit finding from the Single Audit for the 2020-2021 Award Year. Audit Finding: 2022-001: Under the Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Program, providers are required to submit reporting to the Health Resources Services Administration (HRSA). During the single audit, it was determined that roughly $2.4 million of expenses were reported as general expenses in Period 2, were also included as general expenses in Period 1 reporting. We agree with the audit finding and action will be taken to improve this gap going forward by updating procedures for these kinds of requirements. Controls will be implemented whereby there will be a secondary reviewer along with the appropriate sign-off validating the data has been accurately reported to ensure we are in compliance. The contact person responsible for the corrective action plan is James Salerno. The corrective action plan has been implemented as of January 1, 2023. Please let me know if you have any additional questions.

View Audit 27124

Finding 31455 (2022-002)

Significant Deficiency 2022

Great Plains Health

NE

Questioned Costs Allowable Costs / Cost Principles Cash Management

Criteria: The terms and conditions of the CARES Act Provider Relief Fund (PRF) distributions state that funds are to only be used to prevent, prepare for and respond to coronavirus, and that funds may only be used for healthcare related expenses or lost revenue that is attributable to the coronaviru...

Criteria: The terms and conditions of the CARES Act Provider Relief Fund (PRF) distributions state that funds are to only be used to prevent, prepare for and respond to coronavirus, and that funds may only be used for healthcare related expenses or lost revenue that is attributable to the coronavirus and represent actual costs. Condition: During the process of identifying expenses that were incurred to prevent, prepare for or respond to the coronavirus pandemic, management utilized projected expenses claimed for reimbursement. Planned Corrective Action: Management will enhance its internal controls over federal award compliance to ensure that only eligible costs are included in amounts expended. Contact Person: Summer Owen, CFO Anticipated Completion Date: December 31, 2023

View Audit 25771

Finding 31414 (2022-003)

Material Weakness 2022

Pipeline Research Council International, Inc.

VA

Questioned Costs Allowable Costs / Cost Principles Material Weakness

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

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

View Audit 35902 Questioned Costs: $1

Finding 31411 (2022-002)

Significant Deficiency 2022

International Society of Travel Medicine, Inc.

GA

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

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

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

View Audit 35900 Questioned Costs: $1

Finding 31408 (2022-001)

None 2022

Millbrook Central School District

NY

Cash Management Internal Control / Segregation of Duties Questioned Costs

Audit Recommendation (1): Federal Program: Assistance Listing No.: 10.559 Summer Food Service Program for Children Recommendation: In order to prevent future occurrences of this deficiency, we recommend that management ensure that good record keeping is kept at all buildings of the meals served. We...

Audit Recommendation (1): Federal Program: Assistance Listing No.: 10.559 Summer Food Service Program for Children Recommendation: In order to prevent future occurrences of this deficiency, we recommend that management ensure that good record keeping is kept at all buildings of the meals served. We also recommend the records are reviewed more efficiently each month for accuracy. Implementation Plan of Action(s): ? The District reverted back to using its school food management computer-based system for meal tracking using student ID numbers upon a full return from remote and hybrid learning models implemented in response to the COVID-19 pandemic. Note: This is a repeat finding from the previous year's audit. The testing for this item occurred prior to the full implementation of the previous CAP during the months of October, November, and December 2021. The previous CAP was implemented effective January 2022 - no issues of this nature were found thereafter. Implementation Date: January 17, 2022 Person(s) Responsible for Implementation: ? Holly Heady, School Food Service Director

View Audit 32853

Finding 31405 (2022-002)

Significant Deficiency 2022

Millbrook Central School District

NY

Allowable Costs / Cost Principles HUD Housing Programs Questioned Costs

Audit Recommendation (2): Federal Program: Assistance Listing Nos.: 84.425D Education Stabilization Fund, CRRSA-ESSER 2, 84.425U Education Stabilization Fund, ARP ESSER 3 and 84.425U Education Stabilization Fund, ARP - UPK In order to prevent future occurrences of this deficiency, we recommend that...

Audit Recommendation (2): Federal Program: Assistance Listing Nos.: 84.425D Education Stabilization Fund, CRRSA-ESSER 2, 84.425U Education Stabilization Fund, ARP ESSER 3 and 84.425U Education Stabilization Fund, ARP - UPK In order to prevent future occurrences of this deficiency, we recommend that management require that copies of these payroll certifications be forward to the District Treasurer on a timely basis signed and District Treasurer reviews the payroll certifications to ensure the time allocation report is accurate. Implementation Plan of Action(s): ? The District will establish a protocol for the timely review of all requisite payroll certifications/ Personal Activity Reports (PARs). Implementation Date: January 17, 2023 Person Responsible for Implementation: ? Ashley Burhans, District Treasurer

View Audit 32853

Finding 31380 (2022-002)

Significant Deficiency 2022

Hospital Development Company D/b/a Roane General Hospital

WV

Special Tests & Provisions Questioned Costs Reporting

Finding 2022-002 Federal Program: Community Facilities Loans and Grants Cluster: Community Facilities Loans and Grants Assistance Listing Number: 10.766 Criteria: Section 4.6 of the USDA's Community Facilities Loan Agreement stipulates that the borrower must maintain a debt service coverage ratio...

Finding 2022-002 Federal Program: Community Facilities Loans and Grants Cluster: Community Facilities Loans and Grants Assistance Listing Number: 10.766 Criteria: Section 4.6 of the USDA's Community Facilities Loan Agreement stipulates that the borrower must maintain a debt service coverage ratio of at least 1.25. Additionally, Section 5(j) of the Community Facilities Loan Resolution Agreement stipulates that the Hospital will not modify or amend its organizational documents, including any articles of incorporation or bylaws without the written consent of the Government. Section 4.3 of the USDA's Loan Guarantee Agreement stipulates that the borrower must maintain certain financial reporting covenants, such as debt service coverage ratio of at least 1.25 days cash on hand in excess of 65 days, and obtaining an audited fiscal year-end financial statement audited by independent certified public accountants withing one hundred ten days subsequent to year end. Condition and Context: The Hospital did not maintain a debt service coverage ratio of at least 1.25 or days cash on hand in excess of 65 days, as of September 30, 2022. Additionally, the Hospital amended its bylaws in September 2022 without written consent of the Government. The Hospital?s audited financial statements as of September 30, 2022 were issued subsequent to one hundred ten days following September 30, 2022. Corrective Action Planned: Management has contacted the financial institutions and the United States Department of Agriculture, for waivers of debt covenants to prevent triggering an event of default. Additionally, management has reviewed and modified its internal controls to ensure monitoring of ongoing compliance. Name of Contact Person Responsible for Corrective Action: Amy Downey, Chief Financial Officer, 200 Hospital Drive, Spencer, WV 25276 Anticipated Completion Date: February 17, 2023

View Audit 25654

Finding 31377 (2022-002)

None 2022

The Senior Housing Corporation of East Haddam, Inc.

CT

Questioned Costs

THE SENIOR HOUSING CORPARTION OF EAST HADDAM, INC. CORRECTIVE ACTION PLAN March 4, 2023 Federal Audit Clearinghouse 1201 East 10th Street Jefferson, Indiana 47132 Acadia Housing, Inc. d/b/a Riverside Village (the Project) respectfully submits the following Corrective Action Plan for the year ended O...

THE SENIOR HOUSING CORPARTION OF EAST HADDAM, INC. CORRECTIVE ACTION PLAN March 4, 2023 Federal Audit Clearinghouse 1201 East 10th Street Jefferson, Indiana 47132 Acadia Housing, Inc. d/b/a Riverside Village (the Project) respectfully submits the following Corrective Action Plan for the year ended October 31, 2022. Hoyt, Filippetti & Malaghan, LLC 1041 Poquonnock Road Groton, Connecticut 06340 Audit Period: Year ended October 31, 2022 The findings from the October 31, 2022 Schedule of Federal Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. 2022-001 BOARD MEETINGS Criteria: Board of directors should convene to fulfil their fiduciary duties and provide governance to the Project. Condition: During our audit testing, we noted that the board of directors were not holding board meetings regularly. Cause: Board of directors are not meeting on a regular basis. Effect: Board of directors are not providing oversight of the management company and financial transactions. Questioned Costs: N/A Recommendation: We recommend that the board of directors meet on a regular basis to fulfill their fiduciary duties. Management?s Views and Corrective Action Plan: The board has agreed to a minimum of two board meetings each year and any additional meetings on an as needed basis. 2022-002 RESERVE ACCOUNT FUNDING Grantor: U.S. Department of Agriculture Award Name: Rural Rental Housing Loans Award Year: 2022 Award Numbers: Various CFDA Number: 10.415 Criteria: The Project?s reserve account must be fully funded and maintained in a separate bank account. Condition: During our audit testing, we noted that while the Project maintained a separate bank account for reserves, it was not fully funded. Cause: Yearly budgeted transfers were not made to ensure the account is fully funded. Effect: Reserve bank account is underfunded. Questioned Costs: None noted. Recommendation: The Project should implement controls to ensure that the reserve bank account is fully funded. Management?s Views and Corrective Action Plan: Management will correct this when sufficient funds are able to be transferred into the reserve account If you have any questions regarding this plan, please contact Matthew Scibek at 860-398-5425, or matt@westfordmgt.com.

View Audit 31955

Finding 31375 (2022-002)

Significant Deficiency 2022

United Communities Against Poverty, Inc.

MD

Allowable Costs / Cost Principles Questioned Costs § 200.302

Audit Finding #2022-002 Allowability of Costs Name of Contact Person: Maryland Hutchinson, Fiscal Manager. Corrective Action: UCAP has set up written procedures and descriptions of costs which was submitted to all executive and program staff to be used prior to submission of program expenditures. Th...

Audit Finding #2022-002 Allowability of Costs Name of Contact Person: Maryland Hutchinson, Fiscal Manager. Corrective Action: UCAP has set up written procedures and descriptions of costs which was submitted to all executive and program staff to be used prior to submission of program expenditures. This was provided to program managers in order to ensure that the cost allocations are followed according to procedures. We have also implemented an internal policy in our financial reporting department to ensure that unallowable costs are not charged to expenditures in error through a thorough two-party review of all expenditures charged to grants. With the several layers of review, it will ensure that no unallowable costs are charged to federal grants. Proposed Completion Date: This was completed as of 3/31/2023.

View Audit 30644

Finding 31355 (2022-001)

Material Weakness 2022

Edison Board of Education

NJ

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

Not available at the moment

View Audit 35604 Questioned Costs: $1

Finding 31353 (2022-004)

Significant Deficiency 2022

Royall School District

WI

Questioned Costs Cash Management Matching / Level of Effort / Earmarking

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

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

View Audit 35542 Questioned Costs: $1

Finding 31350 (2022-001)

Material Weakness 2022

Enterprise City Board of Education

AL

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.326

Corrective Action Plan The Enterprise City Board of Education (the Board) respectfully submits the following corrective action plan for the year ended September 30, 2022. Carr, Riggs & Ingram, LLC 1117 Boll Weevil Circle Enterprise, AL 36330 The finding from the September 30, 2022 schedule of find...

Corrective Action Plan The Enterprise City Board of Education (the Board) respectfully submits the following corrective action plan for the year ended September 30, 2022. Carr, Riggs & Ingram, LLC 1117 Boll Weevil Circle Enterprise, AL 36330 The finding from the September 30, 2022 schedule of findings and questioned costs is discussed below. The finding is numbered consistent with the number assigned in the schedule. FINDINGS- FINANCIAL STATEMENT AUDIT No such findings in the current year. FINDINGS - FEDERAL AWARDS PROGRAM AUDITS Item 2022-001 - Special Tests and Provisions - Wage Rate Requirements Recommendation: 2 CFR 200.303 requires the non-Federal entity to "(a) establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal statutes, regulations, and the terms and conditions of the Federal award." 2 CFR 200.326 and 29 CFR Part 5, Labor Standards Provisions Applicable to Contracts Governing Federally Financed and Assisted Construction (DOL Regulations) require the contractor or subcontractor to submit to the nonfederal entity weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payrolls). We recommend the strengthening of controls to ensure the prevailing wage rate clauses are included in the contracts and that certified payrolls are received for each week in which construction work is performed. The Chief School Financial Officer, Pam Christian, should review documentation for inclusion of the prevailing wage rate clauses in construction contracts as part of the bid process prior to expenditures being made. She should also review all invoices received from contractors and subcontractors to ensure that the certified payroll information is received for all weeks for which construction work is performed. Action Taken: Management has reviewed the requirements of 2 CFR Section 200.303 and 2 CFR 200.326 relating to wage rate requirements and agrees with the recommendation. Management will communicate with all contractors and subcontractors regarding the wage rate requirements and will implement additional procedures, effective May 1, 2023, stating that the Chief School Financial Officer, Pam Christian, will review documentation for inclusion of the prevailing wage rate clauses in construction contracts as part of the bid process prior to expenditures being made. She will also review all invoices received from contractors and subcontractors to ensure that the certified payroll information is received for all weeks for which construction work is performed.

View Audit 34930

Finding 31345 (2022-003)

Significant Deficiency 2022

Dekalb County

IL

Questioned Costs Subrecipient Monitoring Reporting § 200.303

Finding 2022-003 Condition Quarterly reports submitted to the Department of Treasury are not being reviewed by someone other than the preparer. Corrective Action Plan Corrective Action Planned: Currently, the County has a review process in place, but it was not being documented properly. Going ...

Finding 2022-003 Condition Quarterly reports submitted to the Department of Treasury are not being reviewed by someone other than the preparer. Corrective Action Plan Corrective Action Planned: Currently, the County has a review process in place, but it was not being documented properly. Going forward, the County will implement a review process that will include a signature of the reviewer. Name(s) of Contact Person(s) Responsible for Corrective Action: Robert Miller, Comptroller Anticipated Completion Date: July 2023

View Audit 33794

Corrective Action Plans

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