Corrective Action Plans

Finding 421301 (2022-101)

Significant Deficiency 2022

AZ

Reporting Subrecipient Monitoring § 200.327

Improve the Timeliness and Accuracy of Financial and Programmatic Reports21.023, 21.027 Emergency Rental Assistance Program, Coronavirus State and Local Fiscal Recovery FundsName of contact person: Connie DeKemper, Finance DirectorAnticipated completion date: 6/30/2023The Finance Department has corr...

Improve the Timeliness and Accuracy of Financial and Programmatic Reports21.023, 21.027 Emergency Rental Assistance Program, Coronavirus State and Local Fiscal Recovery FundsName of contact person: Connie DeKemper, Finance DirectorAnticipated completion date: 6/30/2023The Finance Department has corrected the issue of late reporting by working with the subrecipient and developing processes to accurately and timely report on the requirements of the grant. The US Treasury has developed an extension request process to allow for the collection of additional data due to changing requirements. The Finance Department has submitted its closeout data accurately and timely for the Emergency Rental Assistance Program correcting any reporting errors.Improve the Timeliness and Accuracy of Financial and Programmatic Reports93.224, 93.527 Health Center Program ClusterName of contact person: Tracy Pytlakowski, Community Health Center of Yavapai Finance ManagerAnticipated completion date: 4/17/2023The Community Health Center of Yavapai has corrected the late reporting of its federal funding by ensuring that reports are prepared as soon as possible so that unforeseen staffing absences do not affect the ability to meet timely reporting requirements. The quarterly report that was submitted late is no longer required by the grantor.

View Audit 312293

Finding 421297 (2022-102)

Significant Deficiency 2022

Sedona Fire District

AZ

Reporting

Improve the Timeliness of Filing the Annual Audit17.258, 17.259, 17.278, 20.205, 21.023, 21.027, 93.224, 93.527, 93.268 Workforce Investment Opportunities Act (WIOA) Cluster, Highway Planning and Construction, Emergency Rental Assistance Program, Coronavirus State and Local Fiscal Recovery Funds, He...

Improve the Timeliness of Filing the Annual Audit17.258, 17.259, 17.278, 20.205, 21.023, 21.027, 93.224, 93.527, 93.268 Workforce Investment Opportunities Act (WIOA) Cluster, Highway Planning and Construction, Emergency Rental Assistance Program, Coronavirus State and Local Fiscal Recovery Funds, Health Center Program Cluster, Immunization Cooperative AgreementsName of contact person: Connie DeKemper, Finance DirectorCompletion date: 06/30/2023The County?s Single Audit reporting package for the fiscal year ended June 30, 2022 was not submitted to the Federal Audit Clearinghouse by the required deadline of March 31, 2023. The Finance Department has had significant turnover in the past 24 months. Due to this turnover, the prior year financial statements were delayed. This has contributed to the delay in the current year financial statement submission. The Finance Department continues to train staff and document the processes and procedures for accurate and timely submission of the financial statements.

View Audit 312293

Finding 421250 (2022-005)

Material Weakness 2022

Scotland County Board of Education

NC

Subrecipient Monitoring Cash Management Material Weakness

Name of Contact Person: Victoria Blue, Interim Finance OfficerCorrective Action Plan: Monthly reconciliations will be completed by the 15th day of the following month. A report showing completion of the reconciliations will be provided to the Superintendent by the end of the following month. The res...

Name of Contact Person: Victoria Blue, Interim Finance OfficerCorrective Action Plan: Monthly reconciliations will be completed by the 15th day of the following month. A report showing completion of the reconciliations will be provided to the Superintendent by the end of the following month. The results of the reconciliations will be evident in the monthly Trial Balance.Proposed Completion Date: Immediately

View Audit 312291

Finding 421030 (2022-001)

Significant Deficiency 2022

Board of Education Baltimore County

MD

Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management § 200.302 § 200.303

Finding Number: 2022-001Prior Year Finding: NoFederal Agency: U.S. Department of TreasuryU.S. Department of EducationFederal Program: COVID-19 -Coronavirus State and Local Fiscal Recovery FundsCOVID-19 - Education Stabilization FundSupporting Effective Instruction State Grants (formerlyImproving Tea...

Finding Number: 2022-001Prior Year Finding: NoFederal Agency: U.S. Department of TreasuryU.S. Department of EducationFederal Program: COVID-19 -Coronavirus State and Local Fiscal Recovery FundsCOVID-19 - Education Stabilization FundSupporting Effective Instruction State Grants (formerlyImproving Teacher Quality State Grants)Assistance Listing: 21.019, 84.425C and DPass-Through Entity: Maryland State Department of EducationPass-Through AwardNumber and Period:211838-01 (3/3/21 ? 12/31/24) 211815-01 (3/3/21 ? 12/31/24)211875-01 (3/3/21 ? 12/31/24) 201873-01 (3/13/20 ? 9/30/22)201787-01 (3/13/20 ? 9/30/22) 202233-01 (3/13/20 ? 9/30/22)191360-01 (7/1/18 ? 9/30/21) 201067-01 (7/1/19 ? 9/30/21)210781-01 (7/1/20 ? 6/30/22) 221052-01 (7/1/21 ? 6/30/23)Compliance Requirement: ReportingType of Finding Significant Deficiency in Internal Control over Compliance, OtherMattersRecommendation:We recommend that the Board review its policies and procedures to ensure that ReimbursementRequests and the detail & accompanying reconciliations used to prepare it are retained for auditpurposes.Explanation of disagreement with audit finding: There is no disagreement with the auditfinding. Action taken in response to finding: Procedures to ensure that the documentation to supportthe monthly submission of the Financial Status Report have been modified accordingly.Name(s) of the contact person(s) responsible for corrective action: BCPS grant accountants;Accounting Manager.Planned completion date for corrective action plan: For immediate implementation andongoing.

View Audit 312282

Finding 420992 (2022-007)

Material Weakness 2022

Sheridan Community Schools

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.303

FINDING 2022-007Contact Person Responsible for Corrective Action: Robin Popejoy/Kim DeVaneyContact Phone Number: 317.758.4172Views of Responsible Official: We concur with the finding.Description of Corrective Action Plan: Those procedures and errors were discussed and adjustment have been made.As th...

FINDING 2022-007Contact Person Responsible for Corrective Action: Robin Popejoy/Kim DeVaneyContact Phone Number: 317.758.4172Views of Responsible Official: We concur with the finding.Description of Corrective Action Plan: Those procedures and errors were discussed and adjustment have been made.As this finding is in review of ESSER funding, it should be noted that most all guidance and direction for these grantscame after they were issued. As ESSER reports and reimbursements are completed the supporting documents will bekept with reports. Prior to submission, reports completed and documentation compiled by the Grant Specialist will bereviewed by the Director of Business.Anticipated Completion Date: February 2023INDIANA STATE

View Audit 312279

Finding 420981 (2022-004)

Material Weakness 2022

Sheridan Community Schools

IN

School Nutrition Programs Cash Management Material Weakness § 200.303

FINDING 2022-004Contact Person Responsible for Corrective Action: Robin PopejoyContact Phone Number: 317.758.4172Views of Responsible Official: We concur with the finding.Description of Corrective Action Plan: Those procedures and errors were discussed and adjustments have beenmade. To cover oversig...

FINDING 2022-004Contact Person Responsible for Corrective Action: Robin PopejoyContact Phone Number: 317.758.4172Views of Responsible Official: We concur with the finding.Description of Corrective Action Plan: Those procedures and errors were discussed and adjustments have beenmade. To cover oversight of the School Food Service Accounts, at the close of the month the Director of Business willsend Director of Food Service reports to approve all activity of School Food Service Accounts.Anticipated Completion Date: February 2023

View Audit 312279

Finding 420508 (2022-004)

Significant Deficiency 2022

The Colorado College and Subsidiaries

CO

Allowable Costs / Cost Principles Reporting Internal Control / Segregation of Duties § 200.430

Recommendation: We recommend that the College increase the time and effort certification process to be more timely and implement a review process over the time and effort certification process.Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action in R...

Recommendation: We recommend that the College increase the time and effort certification process to be more timely and implement a review process over the time and effort certification process.Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action in Response to Finding: The College will implement the change to conduct the time and effort certification process semi-annually and to add an additional review by the Department Chair or Program Director, or in cases in which the PI is chair, the Dean of the Faculty.Name of the contact person responsible for corrective action: Tess Powers, Director of Faculty Research Support (719) 389-6318Planned completion date for corrective action plan: May 1, 2023

View Audit 312263

Finding 420507 (2022-003)

Significant Deficiency 2022

The Colorado College and Subsidiaries

CO

Reporting Special Tests & Provisions

Recommendation: For any reports required by federal grants or programs, the College should establish procedures that include ensuring an audit trail remains for information reported. Those who review after prepared should trace back to such information.Explanation of disagreement with audit finding:...

Recommendation: For any reports required by federal grants or programs, the College should establish procedures that include ensuring an audit trail remains for information reported. Those who review after prepared should trace back to such information.Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action in Response to Finding: The reporting for COVID-19 funds was disbursed prior to the audit of previous years. For possible future funds, all numbers will have background data saved to explain.Name of the contact person responsible for corrective action: Shannon Amundson, Director of Financial Aid (719) 389-6651.Planned completion date for corrective action plan: Ongoing for the current fiscal year.

View Audit 312263

Finding 420505 (2022-001)

Significant Deficiency 2022

The Colorado College and Subsidiaries

CO

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Recommendation: We recommend the College evaluate its procedures and policies around reporting Direct Loan disbursements to COD to ensure that student information is reported accurately and timely.Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action ...

Recommendation: We recommend the College evaluate its procedures and policies around reporting Direct Loan disbursements to COD to ensure that student information is reported accurately and timely.Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action in Response to Finding: New selection sets were implemented in database to ensure students do not disburse until all documents are received and that they disburse to COD and to the Business Office at the same time.Name of the contact person responsible for corrective action: Shannon Amundson, Director of Financial Aid (719) 389-6651.Planned completion date for corrective action plan: Completed September 1, 2023

View Audit 312263

Finding 420504 (2022-002)

Significant Deficiency 2022

The Colorado College and Subsidiaries

CO

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Recommendation: We recommend the College evaluate its procedures and policies around reporting to NSLDS, including those that are unique in nature, to ensure that student information is reported accurately and timely.Explanation of disagreement with audit finding: There is no disagreement with the a...

Recommendation: We recommend the College evaluate its procedures and policies around reporting to NSLDS, including those that are unique in nature, to ensure that student information is reported accurately and timely.Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action in Response to Finding: College personnel met with the National Student Loan Clearinghouse to determine what steps were needed to fix the issues we have. Adjusting the dates of submission was determined to be the best course of action to ensure that all rejects could be corrected at Clearinghouse prior to the NSLDS submission monthly.Name of the contact person responsible for corrective action: Shannon Amundson, Director of Financial Aid (719) 389-6651.Planned completion date for corrective action plan: Implemented September 1, 2022.

View Audit 312263

Finding 420454 (2022-005)

Significant Deficiency 2022

Lutheran Community Services Northwest

WA

Reporting Significant Deficiency Internal Control / Segregation of Duties

Finding 2022-005Significant deficiency in internal controls over compliance for reporting.Contact Person(s):Nicholas Lee, Chief Financial OfficerCorrective action planned:Reports submitted after March 31, 2022 to the Provider Relief Fund portal are reviewed by a finance employee other thanthe creato...

Finding 2022-005Significant deficiency in internal controls over compliance for reporting.Contact Person(s):Nicholas Lee, Chief Financial OfficerCorrective action planned:Reports submitted after March 31, 2022 to the Provider Relief Fund portal are reviewed by a finance employee other thanthe creator. The March 31, 2023 reporting period was submitted with corrected prior quarter revenues.Anticipated completion date:March 31, 2023

View Audit 312261

Finding 420450 (2022-002)

Significant Deficiency 2022

Lutheran Community Services Northwest

WA

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.512

Finding 2022-002Significant deficiency in internal controls over compliance for reporting related to the submission of Single Audit reportingpackage.Contact Person(s):Nicholas Lee, Chief Financial OfficerCorrective action planned:The agency again experienced turnover in staffing and unplanned absenc...

Finding 2022-002Significant deficiency in internal controls over compliance for reporting related to the submission of Single Audit reportingpackage.Contact Person(s):Nicholas Lee, Chief Financial OfficerCorrective action planned:The agency again experienced turnover in staffing and unplanned absences that constrained resources for the consolidatedSingle Audit. The system of controls is in place, which relies on appropriate staffing and training to ensure timelycompletion and submission of the Single Audit reporting package. Staffing positions have been filled and stabilized to satisfythe compliance requirements.Anticipated completion date:May 31, 2023

View Audit 312261

Finding 419462 (2022-003)

Significant Deficiency 2022

Hagerstown Community College

MD

Reporting Subrecipient Monitoring Significant Deficiency § 200.328

2022-003 Education Stabilization Fund ? Assistance Listing No. 84.425FCondition: The College was unable to provide supporting documentation that agreed to the quarterly and annual reports submitted for the grant.Recommendation: We recommend the College review current procedures to ensure documentati...

2022-003 Education Stabilization Fund ? Assistance Listing No. 84.425FCondition: The College was unable to provide supporting documentation that agreed to the quarterly and annual reports submitted for the grant.Recommendation: We recommend the College review current procedures to ensure documentation is maintained to support the amounts submitted on quarterly and annual reports.Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action taken in response to finding: Management has reviewed their current procedures and has included additional controls to ensure the supporting documents are maintain with a copy of the submitted quarterly and annual reports.Name(s) of the contact person(s) responsible for corrective action: Dr. Heike Soeffker-Culicerto, Vice President of Administration and Finance, 240-500-2235Planned completion date for corrective action plan: March 31, 2023

View Audit 312232

Finding 419329 (2022-001)

Material Weakness 2022

Urban League of Metropolitan Seattle

WA

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

ULMS Corrective Action Plan for FY 21-22 Audit FindingsULMS faced significant challenges with the departure of its longtime CFO two months post fiscal year 2021. In addition, the third-party management company who had been responsible for the Partnership accounting, ceased the relationship abruptly...

ULMS Corrective Action Plan for FY 21-22 Audit FindingsULMS faced significant challenges with the departure of its longtime CFO two months post fiscal year 2021. In addition, the third-party management company who had been responsible for the Partnership accounting, ceased the relationship abruptly without opportunity to smoothly transition the responsibility in-house to ULMS. Our external auditor does not prepare a Management Letter typically used to communicate with the Board of Directors and Governance issues that may not elevate to a finding. As such, significant findings are reflected in Section III ? Federal Award Findings and Questioned Costs.FY 2021 was the organization?s first single audit reporting requirement. ULMS engaged a third-party CPA to review past audit and current documents needed to commence the FY 2022 audit. However, due to an emergency there was limited independent review of documents prior to being submitted to the auditor due to time constraints. ULMS continues to strengthen its accounting team and has hired a new Controller in July 2023. The new Controller is a licensed CPA with over 30 years accounting experience and over 10 years? experience as an independent auditor for a range of organizations including non-profits. The Controller will collaborate with the CFO to ensure there is accuracy in reporting, especially for major federal programs. Finding #: 2022-001Contact Person: Mansour Camara? It is important to note that this error had no impact on the Urban League Village at Coleman School LP?s (?Partnership?) standalone financials or their audit, nor does it affect ULMS?s standalone financials. The error only affects the consolidating financials for the entities, mainly because ULMS and ULV at Colman School LP have different fiscal year periods. The total impact of the additional 6 months of operating activities recorded within the consolidating financials for FY 2022 was less than 1% of operating activities. The error was corrected and not reflected in the audited financial statements for FY 2022.The interim financial statements provided to the Board of Directors during FY 2022 for decision making did not include consolidated financial statements. Interim financial statements provided to the Board only included standalone financial statements. Consequently, there were no inaccurate financial statements provided to the Board for decision making.Actions to be taken: The error in preparing consolidated financials was corrected and not reflected in the audited financial statements for FY 2022. Management will perform quarterly analytics of financial data for the partnership and close its books in alignment with the consolidated financials.Finding #: 2022-001Contact Person: Mansour Camara? The $704,017 was recorded in temp restricted net assets based on a proposed adjusting journal entry from the auditors during FY 2021 audit. $388,728 was refunded to the grantor and should have been recorded as accounts payable at year end FY 2021 and the remainder $304,177 should be classified as deferred revenue as the grantor extended the time period for earning the revenue. $11,112 was earned and the expenses were accrued during the period of performance of the contract in FY 2021 and should not have been included in the auditor?s total of $704,017. The practice of ULMS was to record forward funded contracts in revenue and record an adjustment at year end to temporary restricted funds. Net spendings for each program was communicated to the grantor and appropriate actions taken based on grantor?s instruction. The grantor was informed of the underspent funds prior to the commencement of the audit and management refunded the underspent funds as requested by the funder in compliance with contract terms.It is Management?s position that these Findings should be withdrawn. The longstanding practice of the organization was to record revenue upon receipt of funds and at year end prepare an adjustment to net asset with donor restriction. Consistency in accounting presentation is an essential concept to financial statement preparation. The accounting staff followed the recommendation of the auditor in FY 2021 audit by recording AJE 23. Now the organization is being critiqued in FY 2022 for recording the proposed adjustment and following the recommendation of the auditor.Actions to be taken: The organization?s policy has changed to record all unearned revenue as deferred revenue. ULMS hired a professional CPA with over 10 years? experience in nonprofit auditing as the new Financial Controller.? Management disagrees with auditors? recommendation to impound the funds of Black Lives Matter Seattle King County (BLMSKC) received through the fiscal sponsorship agreement. However, ULMS executed the auditor?s recommendation.Actions to be taken: ULMS will hold the funds of BLMSKC until the organization receives documentation allowing the legal release of the funds.

View Audit 312222

Finding 419310 (2022-004)

Material Weakness 2022

Urban League of Metropolitan Seattle

WA

Reporting

ULMS Corrective Action Plan for FY 21-22 Audit FindingsULMS faced significant challenges with the departure of its longtime CFO two months post fiscal year 2021. In addition, the third-party management company who had been responsible for the Partnership accounting, ceased the relationship abruptly...

ULMS Corrective Action Plan for FY 21-22 Audit FindingsULMS faced significant challenges with the departure of its longtime CFO two months post fiscal year 2021. In addition, the third-party management company who had been responsible for the Partnership accounting, ceased the relationship abruptly without opportunity to smoothly transition the responsibility in-house to ULMS. Our external auditor does not prepare a Management Letter typically used to communicate with the Board of Directors and Governance issues that may not elevate to a finding. As such, significant findings are reflected in Section III ? Federal Award Findings and Questioned Costs.FY 2021 was the organization?s first single audit reporting requirement. ULMS engaged a third-party CPA to review past audit and current documents needed to commence the FY 2022 audit. However, due to an emergency there was limited independent review of documents prior to being submitted to the auditor due to time constraints. ULMS continues to strengthen its accounting team and has hired a new Controller in July 2023. The new Controller is a licensed CPA with over 30 years accounting experience and over 10 years? experience as an independent auditor for a range of organizations including non-profits. The Controller will collaborate with the CFO to ensure there is accuracy in reporting, especially for major federal programs. Finding #: 2022-004Contact Person: Mansour Camara? Management does not agree that this finding should be noted. As indicated in the beginning of the response, the auditor does not produce a management letter and as such, issues such as late submission to FAC are included as a finding instead of being included in management letter. Management had requested a September 2022 audit start date, but the auditor was only available until October 2022. The Board decided to delay the audit until a CPA could be hired in November 2022 to review the findings of previously issued audit report. The audit was rescheduled to start in December 2022 for an agreed upon March 2023 completion date. Management forwarded the audit schedules to the auditors in January 2023. The auditor further delayed the commencement of ULMS audit to focus on the audit of Urban League Village at Coleman School causing at least an additional 2-month delay. Next, the auditors waited an additional 2 months for a confirmation receipt from a grantor.Actions to be taken: Management will file the audited financials to FAC within 30 days of issuance of the financial statements. Management will ensure subsequent audits are submitted to FAC in a timely manner.

View Audit 312222

Finding 419309 (2022-002)

Material Weakness 2022

Urban League of Metropolitan Seattle

WA

Reporting § 200.305 § 200.502

ULMS Corrective Action Plan for FY 21-22 Audit FindingsULMS faced significant challenges with the departure of its longtime CFO two months post fiscal year 2021. In addition, the third-party management company who had been responsible for the Partnership accounting, ceased the relationship abruptly...

ULMS Corrective Action Plan for FY 21-22 Audit FindingsULMS faced significant challenges with the departure of its longtime CFO two months post fiscal year 2021. In addition, the third-party management company who had been responsible for the Partnership accounting, ceased the relationship abruptly without opportunity to smoothly transition the responsibility in-house to ULMS. Our external auditor does not prepare a Management Letter typically used to communicate with the Board of Directors and Governance issues that may not elevate to a finding. As such, significant findings are reflected in Section III ? Federal Award Findings and Questioned Costs.FY 2021 was the organization?s first single audit reporting requirement. ULMS engaged a third-party CPA to review past audit and current documents needed to commence the FY 2022 audit. However, due to an emergency there was limited independent review of documents prior to being submitted to the auditor due to time constraints. ULMS continues to strengthen its accounting team and has hired a new Controller in July 2023. The new Controller is a licensed CPA with over 30 years accounting experience and over 10 years? experience as an independent auditor for a range of organizations including non-profits. The Controller will collaborate with the CFO to ensure there is accuracy in reporting, especially for major federal programs. Finding #: 2022-002Contact Person: Mansour Camara? Management has determined that the finding as written is misleading. The Schedule of Expenditures of Federal Awards (SEFA) prepared by ULMS initially contained errors. However, all errors were corrected by the time the draft financial statements were presented. There was no financial impact on the organization and the most significant issue on the SEFA schedule was a result of miscommunication with ULMS? funding source including the lack of clear identification of the funding source within the contract.Actions to be taken: ULMS migrated to a new and more sophisticated accounting system. This new system has more reporting and tracking capabilities which will enhance grant tracking and review of activities. These additional tools will aid management in overseeing future endeavors. In addition, ULMS will proactively contact the CFO or contract signer of the funding entity and confirm the source of funding for all grants over $100,000. ULMS will participate in more nonprofit conferences on a regional and national level.

View Audit 312222

Finding 418479 (2022-001)

None 2022

City of Seattle

WA

Questioned Costs Allowable Costs / Cost Principles Reporting

Finding ref number: 2022-001Finding caption:The City charged payroll-related expenditures that lacked support to the Community Development Block Grants/Entitlement Grants program.Name, address, and telephone of City contact person:Debra Rhinehart, HSD Interim Federal Grants Mgt Unit Manager, 206.684...

Finding ref number: 2022-001Finding caption:The City charged payroll-related expenditures that lacked support to the Community Development Block Grants/Entitlement Grants program.Name, address, and telephone of City contact person:Debra Rhinehart, HSD Interim Federal Grants Mgt Unit Manager, 206.684.0574Theresa George, HSD Accounting Manager, 206.798.3360Corrective action the auditee plans to take in response to the finding:HSD Response:HSD as the CDBG administrator, in collaboration with its contracted consultant support TDA consulting, will complete the following steps to support the resolution of this finding associated with the pre-approval of timesheets within the Office of Housing, and the Department of Parks and Recreation.HSD will conduct a thorough review of all existing MOAs with our recipients to ensure that the language pertaining to pre-approved timesheets is clear, consistent, and aligned with federal and state regulations. HSD will also assure staff responsible for administering CBDG funds and other federal funds are oriented to federal requirements regarding the pre-approval of timesheets and will emphasize the importance of adhering to the requirements outlined in the MOAs. HSD will encourage its city partners receiving these funds to work with the City-Wide Accounting team to adopt standardized procedures for the approval, documentation, and tracking of timesheets.Office of Housing Response:The Office of Housing will change its timesheet review procedures in order to ensure manager sign-off happens no sooner than the close of business on the final day of the pay period. Current procedure is for the Office Housing Accountant to send an email reminding all managers to sign-off on timesheets; effective 10/1/23 this message will add the specific reminder that all employees funded by federal grant revenues should not have their timesheets approved until after all hours have been worked.Parks and Recreation Response:Moving forward, Seattle Parks and Recreation (SPR) will follow the City-Wide Accounting guidance provided on June 6th, 2023 which requires employees to not submit timesheets earlier than the federally grant-funded work is performed.SPR department leadership have immediately notified the CDBG management team to re-emphasize the requirement. In addition, the SPR payroll team will also provide a reminder of the requirement for all SPR staff for each payroll cycle. The SPR executive team will continue to monitor compliance relating to this recommendation.Anticipated date to complete the corrective action:Human Services Department: 12/31/2023Seattle Parks and Recreation: 9/15/2023Office of Housing:10/01/2023

View Audit 312191 Questioned Costs: $1

Finding 418223 (2022-005)

Material Weakness 2022

Heritage University

WA

Reporting § 200.328 § 200.329

Recommendation: The auditors recommend the University update previously posted reports to accurately reflect the actual expenditures during the time period covered by the report. The auditors recommend each report be posted to the University?s website on separate documents by quarter and should no...

Recommendation: The auditors recommend the University update previously posted reports to accurately reflect the actual expenditures during the time period covered by the report. The auditors recommend each report be posted to the University?s website on separate documents by quarter and should not be cumulative. The auditors also recommend that the University implement a process to ensure the submission dates and publication dates are maintained to ensure compliance with the reporting due dates and that the data submitted in the reports is properly supported by institutional records. Lastly, the auditors recommend each report be properly reviewed by someone other than the preparer and that the review be documented with a signature and date.Planned Corrective Action: Heritage University will update the previously posted reports to accurately reflect the actual expenditures during FY20 & FY21 on the University?s website by quarter. Going further it will be the Grant accountant?s practice that the submission dates and publication dates are maintained and documented with reporting due dates. All documents will be reviewed and approved by the VP of Administration/CFO with dated signatures.Name of Responsible Party:1. Yolanda Maltos, Grant Accountant2. Alysia Stevens, Controller3. Tom Richter, VP of Administration/CFOAnticipated Completion Date: May 18, 2023

View Audit 312179

Finding 418221 (2022-008)

Significant Deficiency 2022

Heritage University

WA

Subrecipient Monitoring Reporting

Recommendation: The auditors recommend the University create an internal control to ensure all first-tier subawards of $30,000 or more are properly reported to the Federal Funding Accountability and Transparency Act Subaward Reporting System.Planned Corrective Action: Heritage University will ensure...

Recommendation: The auditors recommend the University create an internal control to ensure all first-tier subawards of $30,000 or more are properly reported to the Federal Funding Accountability and Transparency Act Subaward Reporting System.Planned Corrective Action: Heritage University will ensure that all first-tier subawards of $30,000 or more are appropriately reported to the Federal Funding Accountability and Transparency Act Subaward Reporting System while establishing internal control.Name of Responsible Party:1. Dr. Andrew Sund, President2. Thomas Richter, VP of Administration/CFO3. Melissa Hill, Interim Provost4. Corey Hodge, Interim VP of Academic AffairsAnticipated Completion Date: June 30, 2023

View Audit 312179

Finding 418213 (2022-007)

Material Weakness 2022

Heritage University

WA

Reporting Matching / Level of Effort / Earmarking § 200.329

Recommendation: The auditors recommend the University create an internal control to obtain reporting requirements for each award received by the University. They recommend a standard process be implemented for each award to track the due dates to ensure they are completed timely. Lastly, they recomm...

Recommendation: The auditors recommend the University create an internal control to obtain reporting requirements for each award received by the University. They recommend a standard process be implemented for each award to track the due dates to ensure they are completed timely. Lastly, they recommend the data in the reports be supported to ensure the data is complete and accurate.Planned Corrective Action: Heritage University agrees to ensure that it meets the reporting requirements for each award it receives, and the university will establish internal controls. For each award, Heritage University will place a regular procedure to keep track of the deadlines and make sure everything is finished on time. Finally, to guarantee the data is complete and reliable, Heritage University will add support to the reports' data.Name of Responsible Party:1. Dr. Andrew Sund, President2. Thomas Richter, VP of Administration/CFO3. Melissa Hill, Interim Provost4. Corey Hodge, Interim VP of Academic AffairsAnticipated Completion Date: June 30, 2023

View Audit 312179

Finding 418211 (2022-002)

Material Weakness 2022

Heritage University

WA

Allowable Costs / Cost Principles Reporting § 200.430

Recommendation: The auditors recommend the University implement an internal control policy that requires employees whose compensation is charged to a federal award complete time and effort reporting to accurately reflect the work performed on each federal award and ensure supporting documentation i...

Recommendation: The auditors recommend the University implement an internal control policy that requires employees whose compensation is charged to a federal award complete time and effort reporting to accurately reflect the work performed on each federal award and ensure supporting documentation is maintained for those who do charge time.Planned Corrective Action: Heritage University agrees with the finding. Heritage University will implement a new internal control policy that requires employees whose compensation is charged to federal awards to complete time and effort to accurately reflect the work performed on each federal award. Heritage University is using the time and effort forms to allocate the correct hours to each federal award during the payroll process period. Each time an employee must fill out the time and effort to show actual hours worked, signed by the employee and supervisor before turning it into the payroll department. Email sent out to all employees outlining the new process required by employees whose hours are charged to a federal award.Name of Responsible Party:1. Alysia Stevens, Controller2. Tom Richter, VP of Administration/CFO3. Dr. Andrew Sund, PresidentAnticipated Completion Date:? Email sent out to employees 8/15/2022.? Payroll started allocating to federal awards based on time and effort 8/31/2022 payroll.

View Audit 312179

Finding 418207 (2022-010)

Significant Deficiency 2022

Heritage University

WA

Student Financial Aid Reporting Subrecipient Monitoring

Recommendation: The auditors recommend the University follow and enhance existing policies to ensure all student changes in status are identified timely and submitted accurately within the required time frame. They also recommend the University establish a formal internal monitoring control whereby...

Recommendation: The auditors recommend the University follow and enhance existing policies to ensure all student changes in status are identified timely and submitted accurately within the required time frame. They also recommend the University establish a formal internal monitoring control whereby a designated individual with NSLDS access, on a sample basis, spot checks the status updates on NSLDS so to internally audit the National Student Clearinghouse submissions.Planned Corrective Action: Heritage University will adhere to and improve the current standards to guarantee that all student status changes are promptly identified and submitted accurately within the appropriate time period. In order to internally audit the National Student Clearinghouse submissions, the University will set up a formal internal monitoring system whereby a designated person with access to NSLDS periodically monitors the status updates on NSLDS.Name of Responsible Party:1. Dianne Fernandez, Director of Financial Aid2. Mary Neal, Registrar3. Thomas Richter, VP of Administration/CFOAnticipated Completion Date: June 30, 2023

View Audit 312179

Finding 417704 (2022-001)

Material Weakness 2022

Tallatoona Community Action Partnership, Inc.

GA

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Material Weakness

Corrective Action Plan for Current Year Findings2022-001 ? Internal Control over Financial ReportingCorrective Action PlanIn response to Audit Finding 2022-001, Tallatoona Community Action will take the following actions to make sure we do not have this issue moving forward by:1. Identify training w...

Corrective Action Plan for Current Year Findings2022-001 ? Internal Control over Financial ReportingCorrective Action PlanIn response to Audit Finding 2022-001, Tallatoona Community Action will take the following actions to make sure we do not have this issue moving forward by:1. Identify training with-in the next month that can strengthen our accounting team,as it relates to financial closeout for programs and closing out the agency?s fiscal year,2. We will ensure that reconciliation is happening on a regular basis and put achecklist in places that confirms it has been completed,3. We will conduct an on-going internal audit of our employee health plan with HR, and insurance provider to ensure that wereconcile in the time period where we are able to get reimbursement from insurance provider,4. Re-establishing our checks and balances procedure for internal staff for this process to make each staff understands their role.Person(s) Responsible: Tracy BrownTiming for Implementation: April ? May 31, 2023Tracy Brown, Fiscal DirectorScott Gray, Executive Director

View Audit 312165

Finding 417481 (2022-003)

Material Weakness 2022

Big Springs Medical Association D/b/a Missouri Highlands Health Care

MO

Allowable Costs / Cost Principles Cash Management Reporting

2022-003 Lost revenues attributable to coronavirus, as reported in the Period 1 PRF report, were overstated.Responsible Person: Julie O?Neal, Chief Financial OfficerCompletion Date: February 2023Management?s Views:The Provider Relief Reporting for Period 1 was completed in September of 2021. Our a...

2022-003 Lost revenues attributable to coronavirus, as reported in the Period 1 PRF report, were overstated.Responsible Person: Julie O?Neal, Chief Financial OfficerCompletion Date: February 2023Management?s Views:The Provider Relief Reporting for Period 1 was completed in September of 2021. Our audit for FY21 was not finalized until May 2022, at which point we found that our cost report settlement amount ended up swinging due to an error in our interim payment requests from Missouri Medicaid. Going forward, I do not expect this to be a problem as we have remedied our interim wrap payments to be more effective. We will correct the lost revenues calculation on a cumulative basis in your Period 3 and 4 PRF reports.

View Audit 312152

Finding 412043 (2022-003)

Significant Deficiency 2022

El Camino Community College District

CA

Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

2022 ? 003: Student Financial Aid Cluster: Enrollment Reporting ? VariousRecommendation: Evaluate the current processes and possible backup controls to ensure errors arecaught in a timely manner.Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action ta...

2022 ? 003: Student Financial Aid Cluster: Enrollment Reporting ? VariousRecommendation: Evaluate the current processes and possible backup controls to ensure errors arecaught in a timely manner.Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action taken in response to finding: El Camino College will review the Enrollment VerificationProcess to ensure it is capturing all student enrollments and reporting them properly to NationalStudent Clearinghouse. The Departments involved Information Technology, Admissions & Recordsand Financial Aid will review how the data is collected from the college?s student information system(Ellucian Colleague) and the submissions to the National Student Clearinghouse and The NationalStudent Loan Data System to ensure the records are correct and submitted in a timely fashion.Name(s) of the contact person(s) responsible for corrective action: Lillian Justice, RegistrarPlanned completion date for corrective action plan: Immediate review of the data collection processwith the Information Technology Department and Financial Aid to ensure it is capturing all currentlyenrolled students. This will be an ongoing review beginning February 2023 to ensure we are capturingthe correct data.

View Audit 312129

Corrective Action Plans

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