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Corrective Action Plans

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Finding 565201 (2024-006)
Significant Deficiency 2024
University of Guam
GU
Student Financial Aid Reporting Matching / Level of Effort / Earmarking
Finding NO. 2024-0006 – Reporting View of the University of Guam and Correction Action Plan: An agreed upon timeline for generating data will be established for use in the annual FISAP. The Admissions and Records Office will generate the school enrollment for the relevant academic year. The data sn...
Finding NO. 2024-0006 – Reporting View of the University of Guam and Correction Action Plan: An agreed upon timeline for generating data will be established for use in the annual FISAP. The Admissions and Records Office will generate the school enrollment for the relevant academic year. The data snapshot will be taken immediately after the end of the summer semester. For the enrollment data for AY24-25, the snapshot will be taken during the first week of September 2025 with a similar timeline for subsequent years. Once that data snapshot is generated, the Office of Information Technology will generate a report of collected tuition and fees corresponding to the snapshot data from Admissions and Records. In testing, this was found to be the most accurate process in generating the required data for the FISAP. Name of Contact Person: Mark Duarte, Director, Financial Aid and Triton One Stop Office Proposed Completion date: Next Reporting Period
View Audit 359091
Finding 565196 (2024-005)
Significant Deficiency 2024
University of Guam
GU
Student Financial Aid Reporting Matching / Level of Effort / Earmarking
Finding NO. 2024-005 Special Tests and Provisions – Enrollment Reporting View of the University of Guam and Corrective Action Plan: The University of Guam has signed a service agreement with the National Student Clearinghouse (NSC) to assist the University with enrollment reporting. The Admissions...
Finding NO. 2024-005 Special Tests and Provisions – Enrollment Reporting View of the University of Guam and Corrective Action Plan: The University of Guam has signed a service agreement with the National Student Clearinghouse (NSC) to assist the University with enrollment reporting. The Admissions and Records Office (A&R) will submit an enrollment report to the NSC at least four times per semester. A first of term report, and three other subsequent reports within the semester. This report will be sent to the National Student Loan Database System (NSLDS) in fulfillment of the federal regulations requirement for enrollment reporting. Name of Contact Person: Mark Duarte, Director, Financial Aid and Triton One Stop Office Proposed Completion date: Next Reporting Period
View Audit 359091
Finding 565169 (2024-002)
Significant Deficiency 2024
Sco Family of Services
NY
School Nutrition Programs Cash Management Reporting
To address the issue of meal counts not being properly taken and recorded at the point of service, SCO Family of Services is reinforcing internal controls in accordance with 7 CFR 210.8 to ensure the accuracy of meal counts prior to submitting monthly claims for reimbursement. Staff involved in meal...
To address the issue of meal counts not being properly taken and recorded at the point of service, SCO Family of Services is reinforcing internal controls in accordance with 7 CFR 210.8 to ensure the accuracy of meal counts prior to submitting monthly claims for reimbursement. Staff involved in meal service have received refresher training on proper point-of-service meal counting procedures, and supervisors will continue to conduct routine monitoring to verify compliance. These steps will help ensure that all meal counts are accurately recorded in real-time, supporting the integrity of reimbursement claims. To ensure accountability, the agency is currently in the process of recruting a full-time Food Service Director who will have oversight over the Child Nutrition Porgram and will be responsible for continued compliance, staff training, on-site reviews, and all documentation required by both state and federal regulations. While we will recruit to fill this poistion, an interim Food Service Director will be appointed. Our PQI department will continue to support and monitor activities as well. Proposed Implementation Date: Immediately
View Audit 359084
Finding 565168 (2024-001)
Material Weakness 2024
Calumet Public School District 132
IL
Material Weakness Reporting Internal Control / Segregation of Duties
Condition: During audit fieldwork, w enoted the District's management has not received a bank reconciliation from the Calumet Township Treasurer for pooled cash and investments. This represents a material weakness in the internal control over financial reporting. Plan: The superintendent, along with...
Condition: During audit fieldwork, w enoted the District's management has not received a bank reconciliation from the Calumet Township Treasurer for pooled cash and investments. This represents a material weakness in the internal control over financial reporting. Plan: The superintendent, along with staff, will work with the Calumet Township Treasurer to ensure that monthly bank reconciliations and support documents are performed and received prior to or during audit fieldwork. Anticipated Date of Completion: June 30, 2025 Name of Contact Person: Armand Gasbaro - Chief School Board Official. Management Response: The CSBO and Superintendent will work with the new Calumet Township Treasurer to establish a process to receive a montly bank reconciliation for pooled cash and investments.
View Audit 359076
Finding 565139 (2024-002)
Material Weakness 2024
Family Health Centers, Inc.
SC
Reporting
In Finding 2024-002, a finding reported that the Organization did not submit timely or accurate FFR filings and did not correctly report federal grant revenue in the UDS. Management recognizes the importance of complying with federal reporting guidelines. In response to Finding 2024-002, procedures...
In Finding 2024-002, a finding reported that the Organization did not submit timely or accurate FFR filings and did not correctly report federal grant revenue in the UDS. Management recognizes the importance of complying with federal reporting guidelines. In response to Finding 2024-002, procedures will be established to ensure that FFR filings and UDS reports are filed accurately and in a timely manner.
View Audit 359071
Finding 565117 (2024-007)
Significant Deficiency 2024
Hazel Crest School District 152.5
IL
Questioned Costs Reporting § 200.302
Condition: During compliance testing of the District's accounting records to the expenditure report filed with the Illinois State Board of Education, we noted the District overclaimed $18,940 of expenditures at 6/30/24. Upon review of the general ledger and quarterly expenditure report, it was deter...
Condition: During compliance testing of the District's accounting records to the expenditure report filed with the Illinois State Board of Education, we noted the District overclaimed $18,940 of expenditures at 6/30/24. Upon review of the general ledger and quarterly expenditure report, it was determined that the District erroneously overstated their claim amount on two function object codes by a cumulative amount of $18,940. Under 2300-200 (23-4300-00), total expenditures were $3,147 but District claimed $12,999, resulting in an overclaim of $9,852. Under 1000-200 (24-4300-00), total expenditures were $31,255 but District claimed $40,343, resulting in an overclaim of $9,088. Plan: Management will periodically review the itemized budget and ensure claimed expenditures fall within or file amendments as necessary for any changes. Anticipated Date of Completion: 6/30/2025. Name of Contact Person: Justin Whitten, Business Manager. Management Response: Management will work together with staff to ensure that grant budgets and claimed expenditures are periodically reviewed and amended as necessary.
View Audit 359057 Questioned Costs: $1
Hazel Crest School District 152.5
IL
Questioned Costs Reporting § 200.302
Condition: During compliance testing of the District's accounting records to the expenditure report filed with the Illinois State Board of Education, we noted the District overclaimed $727 of expenditures at 6/30/24. Upon review of the general ledger and quarterly expenditure report, it was determin...
Condition: During compliance testing of the District's accounting records to the expenditure report filed with the Illinois State Board of Education, we noted the District overclaimed $727 of expenditures at 6/30/24. Upon review of the general ledger and quarterly expenditure report, it was determined that the District erroneously overstated their claim amount on two function object codes by a cumulative amount of $727. Under 2560-100, total expenditures were $256,193 but District claimed $256,699, resulting in an overclaim of $506. Under 2560-200, total expenditures were $81,610 but District claimed $81,831, resulting in an overclaim of $221. Plan: Management will periodically review the itemized budget and ensure claimed expenditures fall within or file amendments as necessary for any changes. Anticipated Date of Completion: 6/30/2025. Name of Contact Person: Justin Whitten, Business Manager. Management Response: Management will work together with staff to ensure that grant budgets and claimed expenditures are periodically reviewed and amended as necessary.
View Audit 359057 Questioned Costs: $1
Hazel Crest School District 152.5
IL
Reporting Subrecipient Monitoring
Condition: The District did not comply with the requirements of filing quarterly and period reports by the due dates set by ISBE. Plan: Management will review its policies and procedures regarding timely grant expenditure report submissions with staff. Furthermore, staff will be properly trained for...
Condition: The District did not comply with the requirements of filing quarterly and period reports by the due dates set by ISBE. Plan: Management will review its policies and procedures regarding timely grant expenditure report submissions with staff. Furthermore, staff will be properly trained for adhering to grant compliance reporting deadlines. Anticipated Date of Completion: 6/30/2025. Name of Contact Person: Justin Whitten, Business Manager. Management Response: Management will work together with staff to verify that grant compliance reporting deadlines are met moving forward.
View Audit 359057
Indian Prairie Community Unit School District 204
IL
Reporting
The District will implement a process to track the submission time for the data collection form and audit package.
The District will implement a process to track the submission time for the data collection form and audit package.
View Audit 359051
Finding 565081 (2024-003)
Material Weakness 2024
Osceola Electric Cooperative, Inc.
IA
Reporting Material Weakness
Federal Agency Name: Department of Homeland Security Pass-Through Entity: State of Iowa Homeland Security & Emergency Management Federal Financial Assistance Listing #97.039 Program Name: Hazard Mitigation Grant Program Finding Summary: The Cooperative does not have an internal control system desig...
Federal Agency Name: Department of Homeland Security Pass-Through Entity: State of Iowa Homeland Security & Emergency Management Federal Financial Assistance Listing #97.039 Program Name: Hazard Mitigation Grant Program Finding Summary: The Cooperative does not have an internal control system designed to provide for a complete and accurate schedule of federal expenditures of federal awards (the schedule) being audited. We requested our auditors to assist with the preparation of the schedule and the accompanying notes to the schedule. Corrective Action Plan: It is not cost effective to have an internal control system designed to provide for the preparation of the schedule of federal expenditures of federal awards and the accompanying notes to the schedule. We requested that our auditors, Eide Bailly, LLP, prepare the schedule and accompanying notes. We have designated a member of management to review the drafted schedule and accompanying notes to the schedule. Responsible Individuals: Mark Vander Pol, Office Manager and Jeff TenNapel, General Manager Anticipated Completion Date: Ongoing
View Audit 359017
Finding 565079 (2024-001)
Material Weakness 2024
National Building Museum
DC
Reporting
Finding No. 2024-001: Completeness of Schedule of Expenditures of Federal Awards – Material Weakness Condition and Context During the audit, an error within the SEFA was discovered which required an adjustment to properly state the SEFA. The omitted amounts on the SEFA primarily related to a fe...
Finding No. 2024-001: Completeness of Schedule of Expenditures of Federal Awards – Material Weakness Condition and Context During the audit, an error within the SEFA was discovered which required an adjustment to properly state the SEFA. The omitted amounts on the SEFA primarily related to a federal grant which was not communicated from the development department to the finance department. Although the associated expenditures were properly recorded in the Museum’s financial records, the lack of internal communication resulted in the grant being inadvertently excluded from the SEFA. Recommendation We recommend the Museum review and enhance its internal controls and process to ensure the completeness of the SEFA. This should include cross-departmental coordination, particularly between the development and finance departments, to identify all federal funding sources and related expenditures. A checklist or reconciliation procedure should be established to verify that all applicable grants are included and properly reported. Views of Responsible Officials and Planned Corrective Actions The National Building Museum has established policies and internal controls to ensure the completeness and accuracy of grant reporting. However, in consideration of the SEFA findings, we will strengthen our processes specific to federal grants. We will enhance cross-departmental coordination between the Development and Finance departments to ensure all federal awards are properly identified and reported. Additionally, we will integrate the SEFA review into our regular grant reporting and performance monitoring procedures. As part of this effort, we enhanced the current reconciliation process and added a SEFA-specific process to support complete and accurate reporting. These improvements will be implemented in advance of the next reporting cycle to ensure compliance and prevent recurrence.
View Audit 359016
Finding 565054 (2024-003)
Material Weakness 2024
Community Bridges, Inc.
AZ
Material Weakness Reporting Internal Control / Segregation of Duties
Item: 2024-003 Assistance Listing Number: 16.812 Program: Second Chance Act Reentry Initiative Federal Agency: U.S. Department of Justice Pass-Through Agencies: Pima County Contract Numbers: CT-BH-21-378 Award Year: 10/01/2023 – 9/30/2024 Compliance Requirement: Reporting Criteria: In accordance wi...
Item: 2024-003 Assistance Listing Number: 16.812 Program: Second Chance Act Reentry Initiative Federal Agency: U.S. Department of Justice Pass-Through Agencies: Pima County Contract Numbers: CT-BH-21-378 Award Year: 10/01/2023 – 9/30/2024 Compliance Requirement: Reporting Criteria: In accordance with the grant agreement, the Organization is required to submit monthly reports to the grantor within 10 days following the end of each month. Condition: For all 4 of the monthly reports tested, the reports were submitted subsequent to the 10th day following the end of each respective month. Name of Contact Person: Ramon Dominguez, CFO Phone Number (480) 831-7566 x4909 Anticipated Completion Date: September 30, 2025 Views of Responsible Officials and Corrective Actions: The Organization will ensure that monthly reporting for the grant is reviewed and approved in a timely manner in order to meet grant deadlines.
View Audit 358970
Finding 565049 (2024-002)
Material Weakness 2024
Community Bridges, Inc.
AZ
Material Weakness Reporting Internal Control / Segregation of Duties
Item: 2024-002 Assistance Listing Number: 21.027 Program: COVID-19 – Coronavirus State and Local Relief Funds Federal Agency: U.S. Department of the Treasury Pass-Through Agencies: Maricopa County, City of Phoenix Contract Numbers: C-22-20-029-3-12, 220141; 157666-005, 159341-0 , 160315-0 Award Ye...
Item: 2024-002 Assistance Listing Number: 21.027 Program: COVID-19 – Coronavirus State and Local Relief Funds Federal Agency: U.S. Department of the Treasury Pass-Through Agencies: Maricopa County, City of Phoenix Contract Numbers: C-22-20-029-3-12, 220141; 157666-005, 159341-0 , 160315-0 Award Year: 10/01/2023 – 9/30/2024 Compliance Requirement: Reporting Criteria: In accordance with the grant agreements, the Organization is required to submit monthly program reports for each contract within certain prescribed timeframes. Documentation should be maintained to support that the required reports were submitted to the granting agencies and that the submissions were timely. Condition: For seven reports tested, there was no documentation supporting that the reports were submitted to the granting agencies. Name of Contact Person: Ramon Dominguez, CFO Phone Number (480) 831-7566 x4909 Anticipated Completion Date: September 30, 2025 Views of Responsible Officials and Corrective Actions: The Organization will ensure that documentation of submission of monthly program reporting to granting agencies is maintained.
View Audit 358970
Finding 565048 (2024-001)
Material Weakness 2024
Community Bridges, Inc.
AZ
Questioned Costs Reporting Cash Management § 200.305
Item: 2024-001 Assistance Listing Number: 93.243 Program: Substance Abuse and Mental Health Services, Expanded Access to Homeless Services Federal Agency: U.S. Department of Health and Human Services Pass-Through Agencies: n/a Contract Number: 5H79TI082775-02 Award Year: 9/30/2023 – 9/29/2024 Compl...
Item: 2024-001 Assistance Listing Number: 93.243 Program: Substance Abuse and Mental Health Services, Expanded Access to Homeless Services Federal Agency: U.S. Department of Health and Human Services Pass-Through Agencies: n/a Contract Number: 5H79TI082775-02 Award Year: 9/30/2023 – 9/29/2024 Compliance Requirement: Cash Management, Reporting Criteria: Per 2 CFR 200.305, under the reimbursement method, expenditures must be incurred prior to the date of the reimbursement request. The Organization is also responsible for submitting an annual Federal Financial Report (“FFR” or SF-425) to the U.S. Department of Health and Human Services, Substance Abuse and Mental Health Services Administration. Condition: The Organization erroneously included a duplicate request for reimbursement in a monthly reimbursement request report submitted to the granting agency and was overpaid by the amount of this duplicate request for reimbursement totaling $41,042. Additionally, the total expenditures reported in the FFR/SF-425 were misstated by $23,058. Name of Contact Person: Ramon Dominguez, CFO Phone Number: (480) 831-7566 x4909 Anticipated Completion Date: September 30, 2025 Views of Responsible Officials and Corrective Actions: The Organization will implement additional controls to ensure monthly requests for reimbursement and reviewed and approved prior to submission. Additionally, the annual FFR/SF-425 will be reviewed and reconciled to the monthly draws.
View Audit 358970 Questioned Costs: $1
Finding 565031 (2024-003)
Significant Deficiency 2024
Sierra Vista Unifed School District No. 68
AZ
Questioned Costs Cash Management Reporting
CORRECTIVE ACTION PLAN Arizona Department of Education/U.S. Department of Education Sierra Vista Unified School District No. 68 respectfully submits the following corrective action plan for the year ended June 30, 2024. Audit period: July 1, 2023 – June 30, 2024 The findings from the schedule of fin...
CORRECTIVE ACTION PLAN Arizona Department of Education/U.S. Department of Education Sierra Vista Unified School District No. 68 respectfully submits the following corrective action plan for the year ended June 30, 2024. Audit period: July 1, 2023 – June 30, 2024 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS—FINANCIAL STATEMENT AUDIT 2024-003 REPORTING Program: Child Nutrition Cluster CFDA Number: 10.533, 10.555, 10.559 Federal Agency: U.S. Department of Agriculture Pass-Through Agency: Arizona Department of Education Grantor Number: ADE ED09-0001 Questioned Costs: $18.50 Type of Finding: Noncompliance, significant deficiency Compliance Requirement: L. Reporting Condition/Context: For two of 3 monthly submissions tested, meal counts did not agree between the District’s records and what was reported to ADE. There was a net of 3 meals over claimed by the District. Criteria: The District must follow Uniform Guidance and ensure that meal reimbursement claims are accurately reported and adequately supported. Action planned in response to finding: The District will establish a system of internal controls to ensure meal counts reported on ADE match with District records. Planned completion date for corrective action plan: For the period ending June 30, 2025. Name of the contact person responsible for corrective action: Janet Cline, Business Office Manager, Laurel McEwan, Business Manager.
View Audit 358925 Questioned Costs: $1
Finding 565029 (2024-001)
Material Weakness 2024
Columbiana County
OH
Reporting
In response to your finding 2024-001, the Commissioners will be contacting Clark Schaefer Hackett to help guide their office in the reporting process and corrective actions in order to resolve this issue before the next audit.
In response to your finding 2024-001, the Commissioners will be contacting Clark Schaefer Hackett to help guide their office in the reporting process and corrective actions in order to resolve this issue before the next audit.
View Audit 358921
Finding 565026 (2024-002)
Significant Deficiency 2024
Hancock Rural Telephone Corporation
IN
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Cash Management
Management is aware of the duplicate expenditures that were reported under two federal grants and has put procedures in place to enhance internal controls, have a single review and validation group, and a log with invoice submission documentation for reference checks. The VP of Finance has also made...
Management is aware of the duplicate expenditures that were reported under two federal grants and has put procedures in place to enhance internal controls, have a single review and validation group, and a log with invoice submission documentation for reference checks. The VP of Finance has also made it clear to the senior leadership team that as part of this error was driven by two separate functions submitting data for this funding support, all communications internal and external reporting must run through the Finance department going forward. This will allow a central check function that will have historical data submissions with invoices and work order reference checks to ensure expenses are submitted one time only. Finance will be the control point going forward doing these validation checks.
View Audit 358920
Finding 565025 (2024-001)
Significant Deficiency 2024
Hancock Rural Telephone Corporation
IN
Reporting Internal Control / Segregation of Duties Significant Deficiency
Management acknowledges the minor reporting oversight of the initial assumption that reporting was quarterly and not monthly. As this was our first time going through a single audit, lessons were learned. A reporting log with managers sending out reminders and auto notifications of the monthly deliv...
Management acknowledges the minor reporting oversight of the initial assumption that reporting was quarterly and not monthly. As this was our first time going through a single audit, lessons were learned. A reporting log with managers sending out reminders and auto notifications of the monthly deliverables has been implemented as a quick win. This simple reminder will ensure timely deliverables of reporting requirements going forward and this will be expanded into a checklist with documented completion dates with notes for reference. Finance management will monitor these logs for timeliness delivery per the required deadline dates going forward.
View Audit 358920
Finding 565020 (2024-001)
Significant Deficiency 2024
Commonwealth Institute of Funeral Service
TX
Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking
Finding #2024-001 – Significant Deficiency and Other Noncompliance. Applicable federal program: U. S. Department of Education, Student Financial Assistance Programs Cluster, Assistance Listing #84.063, Federal Pell Grant Program, Assistance Listing #84.268, Federal Direct Student Loans, Contracts #...
Finding #2024-001 – Significant Deficiency and Other Noncompliance. Applicable federal program: U. S. Department of Education, Student Financial Assistance Programs Cluster, Assistance Listing #84.063, Federal Pell Grant Program, Assistance Listing #84.268, Federal Direct Student Loans, Contracts #003556 and G03556, Contract years: 05/05/21 – 12/31/26. Recommendation: Emphasize the importance of accurately reporting enrollment status. Planned corrective action: Management agrees with audit finding #2024-001. The Financial Aid Coordinator is responsible for reporting enrollment status changes, certifying enrollment every 60 days, and responding to NSLDS Roster files within 15 days, all through the NSLDSFAP website. To enhance the accuracy of these enrollment reports, the Institute is implementing a new double-check process. Henceforth, the Financial Aid Coordinator will print all enrollment status changes or enrollment report rosters prior to making any online updates or certifications. These printed reports will then be given to the Director of Operations for verification. Only after this verification will the Financial Aid Coordinator proceed with the necessary changes or certifications on the NSLDSFAP website. All printed reports will be retained by the Financial Aid Coordinator for documentation. Responsible officer: Cody Lopasky, President. Estimated completion date: June 1, 2025.
View Audit 358905
Heartland Christian Tower, Inc.
OH
Reporting
S3800-090 Auditor's Summary of the Auditee's Comments on the Findings and Recommendations The Corporation concurs and is working to obtain the UEI in order to complete and submit the 2023 data collection form. S3800-130 Response Indicator Agree S3800-140 Completion Date N/A S3800-150 Response N/A S3...
S3800-090 Auditor's Summary of the Auditee's Comments on the Findings and Recommendations The Corporation concurs and is working to obtain the UEI in order to complete and submit the 2023 data collection form. S3800-130 Response Indicator Agree S3800-140 Completion Date N/A S3800-150 Response N/A S3800-160 Contact Person First Name Jill S3800-180 Contact Person Last Name Kolb
View Audit 358899
Finding 565013 (2024-001)
Significant Deficiency 2024
City of Daytona Beach, Florida
FL
Cash Management Reporting Matching / Level of Effort / Earmarking § 200.303
2024-001 GRANT REPORTING U.S. Department of Treasury ALN 21.027 – Coronavirus State and Local Fiscal Recovery Funds Contract No. 23.saa.900.46 (2023) Passed through the Florida Department of State 2024 Funding Repeat Finding Criteria: 2 CFR 200.303 requires non-federal entities to establish and main...
2024-001 GRANT REPORTING U.S. Department of Treasury ALN 21.027 – Coronavirus State and Local Fiscal Recovery Funds Contract No. 23.saa.900.46 (2023) Passed through the Florida Department of State 2024 Funding Repeat Finding Criteria: 2 CFR 200.303 requires non-federal entities to establish and maintain effective internal controls. Reports and reimbursement requests should be subject to independent review for the full fiscal year to verify completeness, validity and timeliness of submission. The grant agreement requires quarterly progress reports to be filed with the pass through entity, Florida Department of State. Condition: Review of quarterly reports was not always documented by City officials before submittal by their third party consultant. Cause of condition: The department at the City that is responsible for managing the grant did not originally have a process in place to document their review of progress reports submitted to the Florida Department of State by their third party consultant. Potential effect of condition: Reports submitted to the Florida Department of State may be incomplete, include errors, or be submitted late. Perspective: After this condition was reported as a finding for the fiscal year ending September 30, 2023, the City’s department that is responsible for managing the grant implemented a review process, but it was not in place for the full fiscal year 2024. Questioned costs: None. Recommendation: The City’s department responsible for the grant should continue to perform the review process that was put in place late in fiscal year 2024. Management’s Response: The City updated its control process to ensure that reports prepared by thirdparty consultant are reviewed by City staff prior to being submitted to the grantor. Responsible Parties: Natalia Eckroth, CFO and Christine Aiken, Assistant Finance Director. Anticipated Completion: December 31, 2024.
View Audit 358881
Finding 565003 (2024-001)
Significant Deficiency 2024
Aero Special Education Cooperative
IL
Reporting § 200.512
Identifying Number: 2024-001 Finding: Untimely Submission of the 2024 Single Audit Reporting Package Corrective Action Taken or Planned: As part of the policies and procedures update, the Business Office has included a section on compliance, with the creation of a compliance calendar to ensure ...
Identifying Number: 2024-001 Finding: Untimely Submission of the 2024 Single Audit Reporting Package Corrective Action Taken or Planned: As part of the policies and procedures update, the Business Office has included a section on compliance, with the creation of a compliance calendar to ensure all filings are completed on a timely basis. The Business Office will continue to follow internal policies and procedures, including deadlines for fiscal year-end process. Contact Person Responsible for Corrective Action Plan: Elsa Velazquez, Assistant Director and Chief School Business Official Completion Date: December 31, 2025 ______________________ Andrew Bernard, Assistant Director and Chief School Business Official
View Audit 358877
Finding 565002 (2024-002)
Material Weakness 2024
Holland Home
MI
Material Weakness Reporting Internal Control / Segregation of Duties
Condition: The Organization is required to submit a quarterly narrative report within 30 days following the end of the calendar quarter to the granting agency. The Organization submitted the four required reports for the year, however, 3 of the 4 reports were submitted after the required deadline. P...
Condition: The Organization is required to submit a quarterly narrative report within 30 days following the end of the calendar quarter to the granting agency. The Organization submitted the four required reports for the year, however, 3 of the 4 reports were submitted after the required deadline. Planned Corrective Action: Management will update its review process to ensure all required reporting is completed timely. Management has noted that the nature through which the grant was issued resulted in some confusion regarding time periods and critical reporting requirements related to the grant program. Contact person responsible for corrective action: Adam Kinder, CFO Anticipated Completion Date: December 2024 – January 2025
View Audit 358874
Finding 565001 (2024-001)
Material Weakness 2024
Holland Home
MI
Subrecipient Monitoring Material Weakness Reporting
Condition: The Organization has engaged a subrecipient as part of this grant program, which was subsequently determined, but did not have an executed agreement with the subrecipient until October 2024. As a result, the Organization did not meet the requirements of performing formal risk assessment p...
Condition: The Organization has engaged a subrecipient as part of this grant program, which was subsequently determined, but did not have an executed agreement with the subrecipient until October 2024. As a result, the Organization did not meet the requirements of performing formal risk assessment procedures prior to engaging with the subrecipient. Planned Corrective Action: Management has executed an agreement with the identified subrecipient and implement formalized policies and procedures to ensure no risk factors for non-compliance exist and to properly monitor the subrecipient activity. The identified subrecipient has met all documentation and submission requirements to support reporting and appropriate usage of grant funds related to the grant program. Contact person responsible for corrective action: Adam Kinder, CFO Anticipated Completion Date: October 2024
View Audit 358874
Finding 564783 (2024-001)
Significant Deficiency 2024
The Parenting Center
TX
Allowable Costs / Cost Principles Cash Management Reporting
Subject: Management Response to FY 2024 Single Audit finding 2024-001 Based on changes in The Parenting Center personnel assigned to the Federal Grant programs in early 2024, a decision was made for staff to be cross trained on similar grant programs. In this situation, TPC lost a few key personnel,...
Subject: Management Response to FY 2024 Single Audit finding 2024-001 Based on changes in The Parenting Center personnel assigned to the Federal Grant programs in early 2024, a decision was made for staff to be cross trained on similar grant programs. In this situation, TPC lost a few key personnel, and restructuring was done by cross-training so that there should always be a trained employee that could step from one Youth program to the other and also grant directors that were familiar with each of the Federal Grant programs. In doing this, personnel costs for some individuals have to be spread across multiple grants in a given pay period. That spread is tracked and calculated based on time sheets prepared by the employee and approved by their supervisor. At the beginning of the 2024 fiscal period, if a grant employee used PTO, their PTO continued to be charged to the grant they had been hired under and not spread according to time sheets, since the budgets had been prepared in October 2023 with that job basis. However, at the beginning of the new grant year in October 2024, it appeared more equitable to spread PTO for a grant employee based on the FTE they were budgeted in each grant. The PTO is not earned in one pay period, so I do not believe using the time sheet that could fluctuate between grants each pay period matches how they earn the PTO as well as using the FTE percentage does. The alloca􀆟on of time was not smooth throughout the year, but the change was made as practice made it clear that the second method was a more accurate depiction of what was happening. We are commitied to the spread as it was being done at the end of FY 2024. Starting FY 2025, our internal control procedures specify allocations of hours worked being based on the employee time sheets and allocations of PTO being based on the FTE assignments of the employee.
View Audit 358840
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