Corrective Action Plans

Finding 447523 (2022-001)

Material Weakness 2022

Jamesville-Dewitt Central School District

NY

Internal Control / Segregation of Duties Procurement, Suspension & Debarment Reporting

MATERIAL WEAKNESS2022-001 Oversight of Cash Disbursement ProcessCondition: Throughout 2021-2022 the District inadvertently remitted 29 duplicate checks to vendors approximating $30,800.Recommendation: We recommend the District review and enhance its current policies and procedures surrounding the ca...

MATERIAL WEAKNESS2022-001 Oversight of Cash Disbursement ProcessCondition: Throughout 2021-2022 the District inadvertently remitted 29 duplicate checks to vendors approximating $30,800.Recommendation: We recommend the District review and enhance its current policies and procedures surrounding the cash disbursement process, including training for personnel and claims auditor to strengthen internal controls over disbursements.Action Taken: The District will provide accounts payable training to the accounts payable clerk, claims auditor, and any other individuals involved in the process. In addition the district will review the purchasing policies to ensure they are providing the internal controls necessary to protect the district's funds, and that they are being followed. The District will also enhance the use of purchase orders, and become less dependent on claims forms when possible.Implementation: October 2022

View Audit 313174

Finding 447023 (2022-005)

Significant Deficiency 2022

East Alton Wood River Community High School No. 14

IL

Questioned Costs Cash Management Reporting

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

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

View Audit 312909 Questioned Costs: $1

Finding 447022 (2022-004)

Significant Deficiency 2022

East Alton Wood River Community High School No. 14

IL

Reporting

Education Stabilization Fund: 2022-004 Condition: We noted that 2 out of the 16 expenditure reports were not filed timely. Recommendation: We recommend ...

Education Stabilization Fund: 2022-004 Condition: We noted that 2 out of the 16 expenditure reports were not filed timely. Recommendation: We recommend that care if taken to ensure all reports are filed by their due dates.

View Audit 312909

Finding 446925 (2022-001)

Significant Deficiency 2022

Dreamtree Project

NM

Reporting

View of Responsible Official and Corrective Action PlanDreamTree Project, Inc. had experienced steady growth through 2019, which created a challenge for our administrative team. In 2020 and 2021, we dramatically expanded programs and services, which more than doubled our budget and exacerbated the c...

View of Responsible Official and Corrective Action PlanDreamTree Project, Inc. had experienced steady growth through 2019, which created a challenge for our administrative team. In 2020 and 2021, we dramatically expanded programs and services, which more than doubled our budget and exacerbated the challenges. We have created new administrative positions and invested in project management software; and have established a new shared calendar with all reporting deadlines and are reviewing upcoming deadlines each month. We are now on track to be ahead of our deadlines for the remainder of 2023 and all of 2024. Catherine Hummel, Executive Director, is responsible for the resolution of this finding.

View Audit 312868

Finding 443092 (2022-007)

None 2022

Plan International Inc.

NY

Reporting Internal Control / Segregation of Duties

Ref 2022-007: Insufficient documentation to show journals had been reviewed ahead of the payment being made (repeat of prior year finding 2021-009) (deficiency)Federal Agency: United States Department of StateProgram: Ethiopia: South Sudanese Refugee Assistance V and Ethiopia: South Sudanese Refug...

Ref 2022-007: Insufficient documentation to show journals had been reviewed ahead of the payment being made (repeat of prior year finding 2021-009) (deficiency)Federal Agency: United States Department of StateProgram: Ethiopia: South Sudanese Refugee Assistance V and Ethiopia: South Sudanese Refugee Assistance IV Y2Assistance Listing : 19.517 (Ethiopia)Award #: SPRMCO21CA3181 and S-PRMCO-20-CA-0047 respectively for EthiopiaAward year: FY22Pass-through: From Plan International USA, Inc.Management agrees with the finding and recommendation. A thorough system of internal controls around the voucher approval process was in place and all entries had proper supporting documentation, however, evidencing review of posting of the entry is a limitation of the ERP system as currently designed. As such, management is incorporating this workflow into the new ERP system that will be rolled out globally over the next 18 months. In the interim we will focus on where it is not possible to provide physical signatures as evidence of review, a properly documented email approval can be provided instead.(Corrective actions introduced in FY22 & FY23 will be project planned and reviewed through the FY23 year-end close, and these will be closely monitored during FY24 to a final resolution with an anticipated closure, if not earlier, by 30 June, 2024 . Chief Financial Officer, Celine Thibaut, +33672261874)

View Audit 312755

Finding 443070 (2022-004)

Significant Deficiency 2022

Plan International Inc.

NY

Reporting Significant Deficiency

Ref 2022-004: Foreign exchange translation methodology (repeat of prior year finding 2021-005, 2020-006 and 2019-006) (significant deficiency)Federal Agency: AllProgram: AllAssistance Listing: AllAward #: AllAward year: FY22, FY21, FY20, FY19Pass-through: All applicableManagement confirms ...

Ref 2022-004: Foreign exchange translation methodology (repeat of prior year finding 2021-005, 2020-006 and 2019-006) (significant deficiency)Federal Agency: AllProgram: AllAssistance Listing: AllAward #: AllAward year: FY22, FY21, FY20, FY19Pass-through: All applicableManagement confirms that the requirement to input and apply daily foreign exchange rates into the new ERP system to ensure compliance with accounting standards and Plan?s accounting policies remains in place.As in prior years, management calculated the impact of using incorrect exchange rates during FY22 and confirmed that differences were immaterial. Global Hub Treasury continues to monitor Country Office exchange rates for correctness and volatility and takes action to make changes during the month. Management confirms that the BPC system-generated figures for CTA are now fully understood, and documentation has been shared with PwC as in the prior year to explain the logic. Furthermore, PwC has agreed with the methodology used to calculate the CTA figure used in various note workings in FY22 (mainly WW Note 6 ? Reserves and the cash flow statement). Miscellaneous balancing items are now down to approximately ?550k, and the origins of these balances are known. Work will be undertaken to fully clear these amounts for FY23.It should be noted that the current SAP transaction system will be updated prior to 30 June 2023 to enable an automated upload of daily foreign exchange rates, to remedy this deficiency prior to starting the new financial year (FY23). The daily upload of foreign exchange rates will also be included in the new ERP system design as part of the Y.O.D.A programme. This should ensure compliance with the accounting standards and Plan?s accounting policies going forward.(Corrective actions introduced in FY22 & FY23 will be project planned and reviewed through the FY23 year-end close, and these will be closely monitored during FY24 to a final resolution with an anticipated closure, if not earlier, by 30 June, 2024 . Chief Financial Officer, Celine Thibaut, +33672261874)

View Audit 312755

Finding 443064 (2022-005)

Material Weakness 2022

Whitko Community School Corporation

IN

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.302 § 200.303 § 200.328 § 200.329 § 200.334

FINDING 2022-005Contact Person Responsible for Corrective Action: Lynn Leininger, Business ManagerContact Phone Number: (260) 367-3677Whitko Community Schools concurs with the finding and will implement internal controls for all grantrequirements and reporting compliances of the Education Stabilizat...

FINDING 2022-005Contact Person Responsible for Corrective Action: Lynn Leininger, Business ManagerContact Phone Number: (260) 367-3677Whitko Community Schools concurs with the finding and will implement internal controls for all grantrequirements and reporting compliances of the Education Stabilization Funds. All reporting will be a jointeffort between the Business Manager preparing the reports with the assistance of the business officepersonnel. Supporting paperwork and calculations will be maintained to support all report informationsubmitted. Prior to submission of Education Stabilization Funds, all information will be reviewed andsigned by the Deputy Treasurer to insure reporting compliance.The completion date for this corrective action will be May1, 2023.INDIANA STATE

View Audit 312741

Finding 443060 (2022-001)

None 2022

Pontiac William Holliday School District No. 105

IL

Reporting

SEE SEFA REPORT FOR CAP ON FINDING 2022-001.

View Audit 312735

Finding 443059 (2022-002)

None 2022

Pontiac William Holliday School District No. 105

IL

Reporting

SEE SEFA REPORT FOR CAP ON FINDING 2022-002.

View Audit 312735

Finding 443058 (2022-003)

None 2022

Pontiac William Holliday School District No. 105

IL

Reporting

SEE SEFA REPORT FOR CAP ON FINDING 2022-003.

View Audit 312735

Finding 443057 (2022-003)

Material Weakness 2022

Town of Argos

IN

Internal Control / Segregation of Duties Material Weakness Reporting § 200.303

FINDING 2022-003Contact Person Responsible for Corrective Action: Lisa Mullaney Clerk/TreasurerContact Phone Number: 574-892-5717 x222.Views of Responsible Official: I concur with the findings.Description of Corrective Action Plan:The Clerk-Treasurer will review all reports submitted by the 3rd part...

FINDING 2022-003Contact Person Responsible for Corrective Action: Lisa Mullaney Clerk/TreasurerContact Phone Number: 574-892-5717 x222.Views of Responsible Official: I concur with the findings.Description of Corrective Action Plan:The Clerk-Treasurer will review all reports submitted by the 3rd party grant writer with documentation.Anticipated Completion Date: 09/30/2023

View Audit 312734

Finding 442911 (2022-006)

Significant Deficiency 2022

Beacon Health System, Inc.

IN

Reporting Cash Management § 200.502 § 200.508 § 200.510

Finding 2022-006The Corporation management agreed with the finding. As of August 16, 2023, the Corporation has implemented the following changes, which we believe address future internal control considerations should the program be reinstated. The below controls additionally address the need to prop...

Finding 2022-006The Corporation management agreed with the finding. As of August 16, 2023, the Corporation has implemented the following changes, which we believe address future internal control considerations should the program be reinstated. The below controls additionally address the need to properly maintain evidence of controls. The below wording was added to the SEFA Preparation Memo, which is used to prepare the SEFA each year.a. Grants listed on the prior year are reviewed to determine if the grant is still active or if the grant has closed out.i. For grants that have closed the ending dates of the grant are verified, and current year activity is reviewed to ensure that all activity for that grant has been properly accounted for.Responsible Personnel include Harley McCoige, Controller and Cortney Couture, Director of Accounting.

View Audit 312518

Finding 442910 (2022-005)

Material Weakness 2022

Beacon Health System, Inc.

IN

Reporting Period of Performance Matching / Level of Effort / Earmarking

Finding 2022-005 ReportingThe Corporation management agreed with the finding. As of August 15, 2023, the Corporation will remove any individual submissions from the general submission and reconcile the general submission to the supporting documentation less these individual submissions. The Corporat...

Finding 2022-005 ReportingThe Corporation management agreed with the finding. As of August 15, 2023, the Corporation will remove any individual submissions from the general submission and reconcile the general submission to the supporting documentation less these individual submissions. The Corporation does not expect to receive any further funding from the ARP or PRF and has no further reporting requirements under this grant.Responsible Personnel include Harley McCoige, Controller, Cortney Couture, Director of Accounting, and Samantha Pratt, Director of Internal audit.

View Audit 312518

Finding 442908 (2022-002)

Material Weakness 2022

Beacon Health System, Inc.

IN

Questioned Costs Subrecipient Monitoring Matching / Level of Effort / Earmarking

Finding 2022-002 ? EligibilityA qualified opinion was issued for Assistance Listing 93.011 as the auditors noted that the Corporation expended the full balance of gift cards purchased during the fiscal year 2022 rather than the amount that was distributed to eligible participants. Participants are e...

Finding 2022-002 ? EligibilityA qualified opinion was issued for Assistance Listing 93.011 as the auditors noted that the Corporation expended the full balance of gift cards purchased during the fiscal year 2022 rather than the amount that was distributed to eligible participants. Participants are eligible to participate in the program and receive a gift card if they received a COVID-19 vaccine.Compliance with the eligibility requirements is the responsibility of Kimberly Green Reeves, Executive Director of Community Impact and the grant coordinator. As grants G32HS42634C6 and U3SHS45317C6 ended May 31, 2023, and July 31, 2023, respectively, no further correction action will be taken. However, effective August 15, 2023, if future programs are awarded Beacon Health System (the Corporation) will track the total gift cards purchased as a prepaid expense and expense the gift cards at the time they are distributed to eligible participants. The Corporation Finance will work with the grant administrator to obtain the total amount of gift cards purchased and have that recorded as a prepaid asset. Each month the Corporation Finance will work with the grant administrator to obtain a schedule showing the total amount of gift cards distributed, which will be used to record the appropriate expense each month.

View Audit 312518 Questioned Costs: $1

Finding 442907 (2022-004)

Material Weakness 2022

Beacon Health System, Inc.

IN

Procurement, Suspension & Debarment Subrecipient Monitoring Reporting

Finding 2022-004 Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Period of Performance, and Special Test and ProvisionsThe Corporation management agreed with the finding. Effective September 1, 2022, The Corporation has implemented the following changes, which we believe would add...

Finding 2022-004 Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Period of Performance, and Special Test and ProvisionsThe Corporation management agreed with the finding. Effective September 1, 2022, The Corporation has implemented the following changes, which we believe would address future internal control considerations.The below procedures were added to the grant checklist which is required on all grants applied for by the Corporation entities. Responsible parties are required to document all procedures and sign off on these procedures. The requirements formalize reporting and data management procedures, which include proper management approval and retention of these records. The grant checklist is additionally approved by the grant applicant and Vice President or Executive Director overseeing the grant.Determine required data requests in order to support this grant:? All data requests should list required data fields and constraints and must be reviewed and approved by management.? Detail sample review of the results must be performed to validate the accuracy and completeness of data and that report results meet the grant requirements.? Report access should be restricted to approved users or report results must be validated to approved constraints.Documentation of these procedures must be retained with management sign off and readily available upon request.Grants in excess of $187,500 require review by Finance or Internal Audit representative to verify that appropriate procedures are in place for documentation of controls on reporting and data management.Responsible Personnel beyond the specific Vice President or Executive director of the grant include Harley McCoige, Controller, Cortney Couture, Director of Accounting, and Samantha Pratt, Director of Internal audit.

View Audit 312518

Finding 442906 (2022-001)

None 2022

Beacon Health System, Inc.

IN

Subrecipient Monitoring Eligibility Reporting

Finding 2022-001 Scope Limitation ? EligibilityA scope limitation qualified opinion was issued for Assistance Listing 10.557 as the auditors were unable to obtain sufficient documentation supporting the compliance of the Corporation regarding eligibility. The Corporation uses a paperless system as s...

Finding 2022-001 Scope Limitation ? EligibilityA scope limitation qualified opinion was issued for Assistance Listing 10.557 as the auditors were unable to obtain sufficient documentation supporting the compliance of the Corporation regarding eligibility. The Corporation uses a paperless system as supported by the State of Indiana and the U.S. Department of Agriculture. Third-party documentation is reviewed by the Corporation at the time the initial eligibility determination of a WIC participant is made. However, due to the paperless system implemented in 2007, these records are not retained. The Corporation?s process for eligibility determination is as follows:1. A (potential) participant comes into the WIC clinic2. A clerk verifies information (by looking and checking the appropriate boxes on the screen)a. Proof of identification (driver?s license, birth certificate, hospital birth record, etc.)b. Proof of residence (bill, lease, driver?s license, etc.)c. Proof of incomei. Working ? 30 days of pay stubsii. Medicaid ? card needed3. All of the above information is entered into the State of Indiana?s systema. System automatically determines eligibilityi. If yes ? they continue with appointmentii. If no ? they get a letter explaining reason why (over income, etc.)Compliance with State of Indiana participant eligibility requirements is the responsibility of Leslie Miller, WIC Coordinator. As the Corporation follows the State of Indiana?s paperless system as described above, no further corrective action will be taken.

View Audit 312518

Finding 442902 (2022-002)

None 2022

Washington Parish School Board

LA

Reporting

2022-002 Compliance with Reporting Requirements 1. Responsible departments will keep a checklist of required reports to be submitted along with due dates of such reports. Goal Date: 3/31/2023 Person Responsible for Corrective Action: Department Heads 2. Report submission dates will be documented. An...

2022-002 Compliance with Reporting Requirements 1. Responsible departments will keep a checklist of required reports to be submitted along with due dates of such reports. Goal Date: 3/31/2023 Person Responsible for Corrective Action: Department Heads 2. Report submission dates will be documented. Any exceptions will be noted. Goal Date: 3/31/2023 Person Responsible: Department Heads

View Audit 312512

Finding 442867 (2022-005)

Significant Deficiency 2022

United Way of Greater Cleveland

OH

Questioned Costs Allowable Costs / Cost Principles Cash Management

Vendor invoice processing is performed by the Accounting Coordinator who inputs pertinent invoice data into the accounting software for payment. The UWGC Senior Director of Finance or in her absence the UWGC Chief Financial Officer will provide a secondary level of review to verify invoices are app...

Vendor invoice processing is performed by the Accounting Coordinator who inputs pertinent invoice data into the accounting software for payment. The UWGC Senior Director of Finance or in her absence the UWGC Chief Financial Officer will provide a secondary level of review to verify invoices are applied to the correct period for the correct amount after the Accounting Coordinator inputs the data to ensure that Federal funds are reimbursed accurately and in the appropriate period

View Audit 312506 Questioned Costs: $1

Finding 442866 (2022-004)

Significant Deficiency 2022

United Way of Greater Cleveland

OH

Questioned Costs Allowable Costs / Cost Principles Cash Management

Vendor invoice processing is performed by the Accounting Coordinator who inputs pertinent invoice data into the accounting software for payment. The UWGC Senior Director of Finance or in her absence the UWGC Chief Financial Officer will provide a secondary level of review to verify invoices are app...

Vendor invoice processing is performed by the Accounting Coordinator who inputs pertinent invoice data into the accounting software for payment. The UWGC Senior Director of Finance or in her absence the UWGC Chief Financial Officer will provide a secondary level of review to verify invoices are applied to the correct period for the correct amount after the Accounting Coordinator inputs the data to ensure that Federal funds are reimbursed accurately and in the appropriate period.

View Audit 312506 Questioned Costs: $1

Finding 442865 (2022-003)

Significant Deficiency 2022

United Way of Greater Cleveland

OH

Questioned Costs Cash Management Reporting

To ensure the charging of indirect costs to federal programs are at the elected de minimis amount of 10% and in the correct fiscal period, the UWGC Chief Financial Officer or the UWGC Senior Director of Finance will perform a secondary review of the calculation prepared by the Finance Manager. The ...

To ensure the charging of indirect costs to federal programs are at the elected de minimis amount of 10% and in the correct fiscal period, the UWGC Chief Financial Officer or the UWGC Senior Director of Finance will perform a secondary review of the calculation prepared by the Finance Manager. The review will take place prior to the final completion of the report to ensure that Federal funds are reported in the correct time period as well.

View Audit 312506 Questioned Costs: $1

Finding 442864 (2022-002)

Significant Deficiency 2022

United Way of Greater Cleveland

OH

Reporting § 200.502 § 200.510

The UWGC Senior Director of Finance will prepare the SEFA in accordance with an accrual basis of accounting to be consistent with the presentation of the financial statements. The UWGC Chief Financial Officer will perform a second review to ensure that Federal funds are reported in the correct time...

The UWGC Senior Director of Finance will prepare the SEFA in accordance with an accrual basis of accounting to be consistent with the presentation of the financial statements. The UWGC Chief Financial Officer will perform a second review to ensure that Federal funds are reported in the correct time period and an accrual basis of accounting is utilized for the accurate completion of the Schedule of Federal Awards prior to being presented for audit.

View Audit 312506

Finding 442859 (2022-002)

Significant Deficiency 2022

The Cleveland Play House

OH

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.302 § 200.403

Finding Number: 2022-002Planned Corrective Action: Cleveland Play House had extensive turnover during the 2022 fiscal yearwhich resulted in several vacancies, including the Director of Finance position, for a significant portion ofthe year. As a result, many of the reports that are standard practice...

Finding Number: 2022-002Planned Corrective Action: Cleveland Play House had extensive turnover during the 2022 fiscal yearwhich resulted in several vacancies, including the Director of Finance position, for a significant portion ofthe year. As a result, many of the reports that are standard practice in our organization were not beingcompleted. In addition, the filing of certain documentation to support expenditures was not being doneconsistently. The Director of Finance position was filled in the fall of 2022. As a result, documentationof allowable expenditures is being addressed for the fiscal 2023 audit.In addition to turnover, the organization transitioned to a new general ledger system with a new chartof accounts in fiscal year 2022. As a result of this transition and the vacancies mentioned above, certaindata pertaining to the federal programs was not being captured. Management has informed all staff ofthe requirements to track federal programs within the general ledger accounts.Anticipated Completion Date: June 30, 2023Responsible Contact Person: Erica Tkachyk, Director of Finance

View Audit 312500 Questioned Costs: $1

Finding 433372 (2022-004)

Significant Deficiency 2022

Nevada System of Higher Education

NV

Special Tests & Provisions Student Financial Aid Reporting

FINDING 2022-004 - Special Tests and Provisions: Return of Title IV funds for withdrawn students(Repeat finding 2021-004, 2020-002, 2019-003, 2018-005, 2017-004, 2016-003, 2015-004, 2014-011)ResponsesCSN?? Detailed corrective action taken, including what will be done to avoid the identified issues i...

FINDING 2022-004 - Special Tests and Provisions: Return of Title IV funds for withdrawn students(Repeat finding 2021-004, 2020-002, 2019-003, 2018-005, 2017-004, 2016-003, 2015-004, 2014-011)ResponsesCSN?? Detailed corrective action taken, including what will be done to avoid the identified issues inthe future, and when these measures will be in place.All student accounts needing an R2T4 that require a date adjustment due to a gap between the lastdate of attendance for one course and the start of a new modular course will be reviewed by a secondindividual on the R2T4 processing team. This will ensure that the institution counts the correctnumber of complete days for the calculation when there is a gap in enrollment and a schedule breakof five days or more. These measures will be in place beginning October 15, 2022. Due to the error,the student will be made whole using institutional funds.? How compliance and performance will be measured and documented for future audit,management, and performance review.CSN will notate student accounts that must be reviewed as processors come across them. Who will be responsible and may be held accountable in the future if repeat or similarobservations are noted.The Assistant Director of Financial Aid will be responsible and may be held accountable if repeat orsimilar observations are noted.UNLV?UNLV agrees with this finding.? Detailed corrective action taken, including what will be done to avoid the identified issues inthe future, and when these measures will be in place:For context 1 (summer 2021), the student withdrawal occurred in FY 2021, with funds returned inAugust. This coincides with our 2020-2021 audit review, at which time many of the controlsdescribed in our response to findings for that year were in their early stages. Since summer 2021none of the identified issues that led to late fund returns have recurred.For context 2 (spring 2022), funds were returned one day late due to a failed transmission to theCommon Origination and Disbursement (COD) system. Normally when transmissions occur, anyrejected records are reviewed by the following day, in part to ensure that returns of funds are timely.In this particular instance, the file failed entirely and was never transmitted to COD at all, andtherefore no record was received of a file reject. Fortunately our own internal reconciliation controlsidentified the issue before even more time had passed.We regularly review records of when fund returns are processed in PeopleSoft to ensure reporting toCOD occurs within 45 days. In addition to our record of the PeopleSoft return date, we will nowtrack a second date to mark when the return record is accepted and reflected in COD. Thiscorrective action has been implemented as of October 10, 2022, and a review of fall 2022 R2T4returns to date indicates that all returns have been made within the 45-day timeframe.? How compliance and performance will be measured and documented for future audit,management and performance review:Steps taken in prior years, including expanded training around R2T4, the addition of a staff memberto support the R2T4 process, and increasing internal controls, have been successful in remediatingthe issues that were previously identified. To control for the file transmission issue, the correctiveplan will be monitored by both the Assistant Director for Financial Aid Processing and the ExecutiveDirector of Financial Aid & Scholarships on a weekly basis. Notes from these reviews will berecorded for future audits. Who will be responsible and may be held accountable in the future if repeat or similarobservations are noted:The Assistant Vice President for Admissions & Financial Aid and the Executive Director forFinancial Aid & Scholarships will be responsible for ensuring ongoing compliance.

View Audit 312392

Finding 433336 (2022-034)

Material Weakness 2022

State of Louisiana

LA

Special Tests & Provisions Reporting Matching / Level of Effort / Earmarking § 200.308

Dear Mr. Waguespack,Thank you for the opportunity to respond to your office's finding related to special tests and provisions requirements. LSU Health Sciences Center in Shreveport (LSUHSC-S) has reviewed the issues identified by your staff and we concur with the finding.Recommendation:Management sh...

Dear Mr. Waguespack,Thank you for the opportunity to respond to your office's finding related to special tests and provisions requirements. LSU Health Sciences Center in Shreveport (LSUHSC-S) has reviewed the issues identified by your staff and we concur with the finding.Recommendation:Management should continue to provide training for time and effort certifications.Response with Corrective Action Plan:LSUHSC-S will continue to offer training classes and educational meetings to address the Federal requirements and ensure compliance. The training classes include one-on-one departmental meetings held by the Office of Sponsored Programs on new awards, Department Business Manager and Administrative Staff monthly meetings and research personnel time and effort educational sessions.Name of Contact(s) Responsible for Action PlanAnnella Nelson, Assistant Vice Chancellor for Research DevelopmentValarie White, Director, Office of Sponsored Programs (OSP)William Haacker, Assistant Director of Grants AccountingJen Katzman, Assistant Vice Chancellor for Administration and FinanceAnticipated Completion Date: ContinuousRecommendation:Management should also utilize the time and effort certifications and updated PER-3 forms to monitor changes in effort for key personnel and verify that prior written approval is obtained from the federal grantor for changes that exceed the thresholds set in federal regulations.Response with Corrective Action Plan:LSUHSC-S will use both the time & effort certifications and personnel status change forms (PER-3s) to monitor effort percentages on federal grants. The monitoring review will include the departmental business staff and Principal Investigators (Pls).The new grant management software, Cayuse, that should be implemented now in FY2024, could be a source for the automation of time & effort tracking; however, until available, management is reviewing additional avenues to address this institutional internal control to include the re-initiation of the master tracking document reflecting the award's original personnel effort with changes as approved through the internal PER-3 form and/or written approval from federal grantor as necessary.Regarding prior approval for effort changes, OSP is the institution office of record that seeks written approval from the federal grantor if the level of effort is reduced by 25% or more for the PI or any senior/key personnel named in the notice of award per federal requirements. OSP is communicating with the Departmental PIs and Business Managers regarding effort changes throughout the grant year and reviews again with the PIs and Business Managers during annual progress reporting.With the implemented processes, LSUHSC-S should be able to ensure that the time & effort reporting during the grant year is reflective of the award document or if any approved changes from the federal grantor is required prior to annual progress report completion.Anticipated Completion Date: ContinuousName of Contact (s) Responsible for Action Plan:Sheila Faour, Chief Financial Officer, Business and ReimbursementsAnnella Nelson, Assistant Vice Chancellor for Research DevelopmentValarie White, Director, Office of Sponsored ProgramsWilliam Haacker, Assistant Director of Grants AccountingJen Katzman, Assistant Vice Chancellor for Administration and FinanceIf you have questions or need additional information, please contact me at (318) 675-5230 or via email at cindy.rives@lsuhs.edu.

View Audit 312391

Finding 433315 (2022-033)

Significant Deficiency 2022

State of Louisiana

LA

Reporting Subrecipient Monitoring § 200.344

Dear Mr. Waguespack,We appreciate the opportunity afforded to review and respond to the revised audit finding regarding the "Weakness in Controls over Research and Development Project Closeouts and Accounting Records".Finding: Weakness in Controls over Research and Development Project Closeouts and ...

Dear Mr. Waguespack,We appreciate the opportunity afforded to review and respond to the revised audit finding regarding the "Weakness in Controls over Research and Development Project Closeouts and Accounting Records".Finding: Weakness in Controls over Research and Development Project Closeouts and Accounting RecordsManagement concurs with the finding listed in the report.Response to Finding and Corrective Actions:We agree with the finding that the audit identified ledger transactions incurred outside of 120 days from project end dates. Although LSUHSC-NO has made considerable progress in rectifying the weakness by implementing corrective plans identified in prior findings, significant turnover in departmental business managers and difficulty in recruiting personnel have impacted the complete resolution of the issue.Despite the considerable progress made, your office identified three (3) projects as being non-compliant. Of these projects, the FFR/final invoice was submitted within federal guidelines of 120 days. Thereafter, a credit was applied resulting in a revised FFR/final invoice and refund to the sponsor.It should be further noted that of the remaining seven (7) projects with control issues, none had questioned costs and are summarized below:? Four (4) projects had no effect on the Federal Financial Report (FFR) submitted or drawdown of funds. The expenditures included on the FFR and the requested funds were reasonable, allocable, allowable, and within the project closeout timeline.? One (1) project had transactions due to the month end indirect cost allocation process which was within the posting guidelines for the institution and within the period included in the 120 days .? Two (2) projects were authorized for an extension as supported by the documents provided to the auditor.LSUHSC-NO is committed to continued fiscal responsibility, partnership and training as evidenced by the following corrective actions:1) Sponsored Projects Accounting ("SPA") will initiate training for Departmental Business Managers and School Fiscal Deans to review single audit compliance requirements, project management, and SPA related reports and expectations.Responsible Personnel for #1: Sponsored Projects AccountingAnticipated Completion Date: June 30, 20232) Accounting Services will investigate the feasibility of implementing automated system controls in PeopleSoft to prevent costs from being charged to projects beyond close out periods or the feasibility of providing SPA with the authority to close out projects not addressed by the Schools in a timely manner.Responsible Personnel for #2: Executive Director of Accounting ServicesAnticipated Completion Date: December 31, 20233) In recognition of the significant turnover in Business Managers, LSUHSC-NO has increased the salaries of the departmental business managers to attract and retain effective team members. SPA has recently hired two new positions in response to the previous years' finding. Additionally, LSUHSC-NO will commit to hiring a third new position in SPA.The Director for Financial Reporting , Asset Management & Sponsored Projects Accounting position was recently created to provide a higher level oversight in the department. The director is reassessing the roles and responsibilities of the existing staff in the department and has identified opportunities for better utilization of the employees.Responsible Personnel for #3: Executive Director of Accounting ServicesAnticipated Completion Date: December 31, 2023Furthermore, LSUHSC -NO will continue the following ongoing corrective actions previously implemented:4) The Fiscal Dean of each School or his/her designee will continue to review and monitor departmental compliance with Chancellor Memorandum ("CM-21"), which includes the responsibilities of the required financial management of an individual project or group of projects.5) The Fiscal Dean of each School or his/her designee will ensure their Business Managers are properly trained on the following: monitoring budgets and timely collections of overruns, project closeout procedures, and account reconciliation in compliance with CM-21.Responsible Personnel for #4 and #5: School Fiscal DeansAnticipated Completion Date for #4 and #5: June 30, 20216) SPA will continue to provide PeopleSoft Financials error reports to applicable Business Managers and Fiscal Deans for immediate action with errors such as: projects with an end date that has passed, projects in deficit, or projects not setup to accept personnel expenses.Responsible Personnel for #6:Departmental Business Managers School Fiscal Deans Sponsored Projects AccountingAnticipated Completion Date for #6: February 20227) SPA will continue to escalate and follow-up on requests to correct projects with expenditures posting beyond 90 days that are not addressed in a timely manner to the Principal Investigator, Department Head, Dean, and Chancellor as necessary.Responsible Personnel for #7: Sponsored Projects AccountingAnticipated Completion Date for #7: January 5, 2023If you have any additional questions or concerns, please do not hesitate contacting me.

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