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Tukwila School District No. 406
WA
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Tukwila School District No. 406 September 1, 2021 through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Re...
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Tukwila School District No. 406 September 1, 2021 through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2022-001 Finding caption: The District overcharged indirect costs to the Education Stabilization Fund program. Name, address, and telephone of District contact person: Veronica Birdsong 4640 S. 144th Street Tukwila, WA 98168 206-901-8010 Corrective action the auditee plans to take in response to the finding: On an annual basis make sure to review the current federal indirectrates via OPSI website within that current school year as indirect rates change from fiscal year to fiscal year and may not be reflected on grants that carryover from year to year. I did the calculations for the 2022-202 school year to account for the overage charged in indirect and made sure that amount was use for direct expenditures. This was the best option as the grant was still being expended and the correction could be made without needing to repay the indirect amount over claimed back to OSPI. Anticipated date to complete the corrective action: currently completed for the 2022-2023 school year.
View Audit 293224 Questioned Costs: $1
Mayor's Healthy City Initiative
LA
Cash Management Reporting Internal Control / Segregation of Duties
As stated in the condition above the reports were all filed but not in accordance with the required timeframes. Management will work to ensure that reports are filed as required by the grant even when no activity for the related period occurs.
As stated in the condition above the reports were all filed but not in accordance with the required timeframes. Management will work to ensure that reports are filed as required by the grant even when no activity for the related period occurs.
View Audit 293173
Finding 371226 (2022-001)
Material Weakness 2022
Fairport Baptist Homes
NY
Material Weakness Reporting Internal Control / Segregation of Duties
Views of management and planned corrective action: Management agrees with the recommendation. We are working on bolstering our finance team to be able to adhere to already established reconciliation process that includes all reconciliations are done in the recommended time frames after the standard ...
Views of management and planned corrective action: Management agrees with the recommendation. We are working on bolstering our finance team to be able to adhere to already established reconciliation process that includes all reconciliations are done in the recommended time frames after the standard entries are done.
View Audit 292933
Finding 371199 (2022-002)
Material Weakness 2022
Boyer Valley Community School District
IA
Internal Control / Segregation of Duties Reporting
District will continue to look for ways to separate duties with our limited number of office staff to ensure compliance with these controls.
District will continue to look for ways to separate duties with our limited number of office staff to ensure compliance with these controls.
View Audit 292886
Finding 371185 (2022-003)
Significant Deficiency 2022
Lake County
MN
Questioned Costs Reporting Significant Deficiency
Finding Number: 2022-003 Finding Title: Reporting Program: 10.665 Forest Service Schools and Roads Cluster, Schools and Roads – Grants to States Name of Contact Person Responsible for Corrective Action: Matthew Huddleston, County Administrator Corrective Action Planned: Report will be submitted by F...
Finding Number: 2022-003 Finding Title: Reporting Program: 10.665 Forest Service Schools and Roads Cluster, Schools and Roads – Grants to States Name of Contact Person Responsible for Corrective Action: Matthew Huddleston, County Administrator Corrective Action Planned: Report will be submitted by February 1 of each year. Anticipated Completion Date: 12-31-2023
View Audit 292830
Finding 371175 (2022-003)
Significant Deficiency 2022
County of Monroe, Pennsylvania
PA
Reporting
2022-003: Completion and Submission of Annual Single Audit – Significant Deficiency/Noncompliance • Federal Program: U.S. Department of Agriculture, Assistance Listing # 10.178 – Emergency Food Assistance Program, Pass-Through Agency Grantor Number: 5-03-45-292 • U.S. Department of Housing and Urba...
2022-003: Completion and Submission of Annual Single Audit – Significant Deficiency/Noncompliance • Federal Program: U.S. Department of Agriculture, Assistance Listing # 10.178 – Emergency Food Assistance Program, Pass-Through Agency Grantor Number: 5-03-45-292 • U.S. Department of Housing and Urban Development, Assistance Listing # 14.231 – Emergency Solutions Grant, Pass-Through Agency Grantor Numbers: C000074199, C000074157,C000072755, C000075619, C000080269, C000080688 • U.S Department of Treasury, Assistance Listing # 21.023 - COVID-19 - Emergency Rental Assistance Program, Passed through the Pennsylvania Department of Human Services • U.S. Department of Treasury, Assistance Listing # 21.027 – COVID-19 – State and Local Fiscal Recovery Funds • U.S. Department of Health and Human Services, Assistance Listing # 93.563 – Child Support Enforcement, Passed through the Pennsylvania Department of Health and Human Services • U.S. Department of Health and Human Services, Assistance Listing # 93.658 – Foster Care – Title IV-E, Passed through the Pennsylvania Department of Health and Human Services • U.S. Department of Health and Human Services, Assistance Listing # 93.659 – Adoption Assistance, Passed through the Pennsylvania Department of Health and Human Services Condition/Context: The County's Single Audit and reporting package was delayed for the year ended December 31, 2021, as a result of turnover within the County, beyond the 9-month due date. Corrective Action Planned: In response to Finding 2022-003, the County is taking the following steps to ensure that these issues are rectified going forward. The issues regarding Children and Youth have been ongoing. The delay in the filing of the Single Audit was solely due to their lack of staffing and inability to complete their reconciliations and reporting timely. The Commissioners and Children & Youth Administration are well aware of the lack of staff and are working towards hiring individuals to complete the necessary tasks. The County outsourced a small portion of the work to a sub-contractor in an effort to free up time of the full-time staff to complete daily tasks. Recently, the Agency hired two (2) new individuals to the Fiscal Unit. The Commissioners and C & Y Administration will continue to monitor the timeliness of quarterly reporting
View Audit 292829
Telamon Corporation
NC
Questioned Costs Reporting
Identifying Number: 2022-003 - Late Audit Reporting Finding: Under 45 CFR Part 75.512, the Uniform Guidance requires that audits are submitted by the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. The Organization did not complete...
Identifying Number: 2022-003 - Late Audit Reporting Finding: Under 45 CFR Part 75.512, the Uniform Guidance requires that audits are submitted by the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. The Organization did not complete and submit their audit for the year ended September 30, 2022 to the federal clearinghouse until January 2024. Corrective Actions Taken or Planned: Poor accounting systems require intense manual processing and prevent timely completion of year and audit required items. Due to the timing of the engagement the 2022 audit was started late, repeated changes in information submitted and tight audit personnel availability combined to further delay the audit. Our new accounting system and the second year with our current auditor will break this cycle. Fiscal year 2023’s audit will be conducted with an audit schedule planned to include starting earlier and to include pre-year-end close audit work in future years. Responsible Official: Michael Vazquez, CFO. Actual or Anticipated Completion Date: Fiscal year 2023 audit is expected to be completed by June 30, 2024.
View Audit 292783
City of Jamestown, New York
NY
Subrecipient Monitoring Reporting
The City will update amounts and descriptions within the Department of Treasury’s reporting portal to ensure all amounts expended are properly reported.
The City will update amounts and descriptions within the Department of Treasury’s reporting portal to ensure all amounts expended are properly reported.
View Audit 292773
Finding 371131 (2022-001)
Significant Deficiency 2022
Yo San University of Traditional Chinese Medicine, Inc.
CA
Reporting § 200.512
Finding Number: 2022-01 The University failed to timely submit the 2022 reporting package [2 CFR §200.512(c)] required by Government Auditing Standards and Uniform Guidance per 2 CFR §200.512(a)(1) A. Comment on Finding and Recommendation We concur with eh finding and recommendation of the audit...
Finding Number: 2022-01 The University failed to timely submit the 2022 reporting package [2 CFR §200.512(c)] required by Government Auditing Standards and Uniform Guidance per 2 CFR §200.512(a)(1) A. Comment on Finding and Recommendation We concur with eh finding and recommendation of the auditor. This has been an extraordinary period of immense disruption that has delayed completion of the 2022 SFA audit. The University has never been late in submissions of its audit reporting package. B. Actions Taken or Planned. We are adopting procedures to ensure we have two persons with authority to communicate with the Department of Education and furthermore, we are establishing in house record depositories and will adopt appropriate checklist to ensure historic records will be promptly available. We are scheduling work on our 2023 audit. We are confident our 2023 reporting package will be submitted early, and this problem will not recur. C. Status of Corrective Actions on Prior Findings. No prior findings.
View Audit 292757
Finding 371060 (2022-008)
Significant Deficiency 2022
Alameda Health System, A Public Hospital Authority
CA
Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303
Finding 2022-008: Reporting (Significant Deficiency over Internal Control and Instances of Noncompliance - Reporting) Response and Corrective Action Plan: Management agrees with finding. The Health System will review and modify policies and procedures over the program to ensure management implement...
Finding 2022-008: Reporting (Significant Deficiency over Internal Control and Instances of Noncompliance - Reporting) Response and Corrective Action Plan: Management agrees with finding. The Health System will review and modify policies and procedures over the program to ensure management implement policies and procedures to ensure performance reports are prepared and reviewed by separate individuals with evidence of review documented and that financial reports are submitted timely. The Health System will also ensure the “VSPS Point of View” is implemented for all programs. Anticipated Completion Date: by March 31, 2024 Responsible Person: : Ann Metzger, Vice President Finance
View Audit 292734
Finding 371050 (2022-002)
Significant Deficiency 2022
Islamic Society of Greater Houston
TX
Reporting Questioned Costs
We concur with the finding. Due to being in the first year of receiving the grant, the Organization was still learning how to manage the EFSP funds disbursement. However, management has addressed this issue and put in place proper procedures.
We concur with the finding. Due to being in the first year of receiving the grant, the Organization was still learning how to manage the EFSP funds disbursement. However, management has addressed this issue and put in place proper procedures.
View Audit 292730
Finding 371049 (2022-001)
Significant Deficiency 2022
Islamic Society of Greater Houston
TX
Reporting Questioned Costs
We concur with the finding. Due to being in the first year of receiving the grant, the Organization was not fully aware of the reporting and submission deadlines. However, management has addressed this issue and put in place proper training procedures and hired necessary personnel so all reports are...
We concur with the finding. Due to being in the first year of receiving the grant, the Organization was not fully aware of the reporting and submission deadlines. However, management has addressed this issue and put in place proper training procedures and hired necessary personnel so all reports are submitted on a timely basis.
View Audit 292730
Finding 371045 (2022-005)
Material Weakness 2022
City of Clearbrook
MN
Questioned Costs Reporting
Contact Person - Dylan Goudge, Mayor; Corrective Action Plan - The City will submit the financial reporting package to the federal audit clearinghouse within the earlier of 30 days of receipt of the auditor's report or nine months after the end of the audit period.; Completion Date - April 30, 2024
Contact Person - Dylan Goudge, Mayor; Corrective Action Plan - The City will submit the financial reporting package to the federal audit clearinghouse within the earlier of 30 days of receipt of the auditor's report or nine months after the end of the audit period.; Completion Date - April 30, 2024
View Audit 292707
Finding 370988 (2022-002)
Material Weakness 2022
Chariton Community School District
IA
Internal Control / Segregation of Duties Reporting
We will continue to review procedures to obtain maximum internal control.
We will continue to review procedures to obtain maximum internal control.
View Audit 292613
S. Tracy Howard Project, Inc.
TX
Reporting
Views of Responsible Officials and Planned Corrective Actions: The Program Coordinator fell ill during the time of the audit’s due date and was unable to effectively participate until having recovered later in the process. The Organization plans to hire a skilled accountant to manage its books and r...
Views of Responsible Officials and Planned Corrective Actions: The Program Coordinator fell ill during the time of the audit’s due date and was unable to effectively participate until having recovered later in the process. The Organization plans to hire a skilled accountant to manage its books and records going forward.
View Audit 292598
Finding 370965 (2022-001)
Material Weakness 2022
S. Tracy Howard Project, Inc.
TX
Reporting Internal Control / Segregation of Duties
Views of Responsible Officials and Planned Corrective Actions: The Organization’s management agrees and plans to hire a skilled accountant to manage its books and records going forward.
Views of Responsible Officials and Planned Corrective Actions: The Organization’s management agrees and plans to hire a skilled accountant to manage its books and records going forward.
View Audit 292598
Finding 370875 (2022-002)
Material Weakness 2022
Visiting Nurse Services of Iowa
IA
Reporting
Finding: The Organization did not accurately report certain expenditures of federal awards under the correct assistant listing numbers (ALNs), and did not have adequate internal controls over financial reporting to ensure the SEFA is properly presented. Corrective Actions Taken or Planned: Managemen...
Finding: The Organization did not accurately report certain expenditures of federal awards under the correct assistant listing numbers (ALNs), and did not have adequate internal controls over financial reporting to ensure the SEFA is properly presented. Corrective Actions Taken or Planned: Management communicated directly with pass-through granting agencies to make necessary corrections to ALN reporting and has established lines of communication to ensure proper reporting. Responsible Official: Say Baccam, Finance and Accounting Director Expected Date of Completion: December 31, 2023
View Audit 292567
Finding 370868 (2022-002)
Significant Deficiency 2022
The Fogarty Center
RI
Cash Management Reporting
Corrective Action Plan: The Fogarty Center (the “Center”) originally reported on data that didn’t include accruals and sometimes included estimates. The reports were amended and forwarded to proper authorities after year end. The Center worked with the State of Rhode Island contact to explain the v...
Corrective Action Plan: The Fogarty Center (the “Center”) originally reported on data that didn’t include accruals and sometimes included estimates. The reports were amended and forwarded to proper authorities after year end. The Center worked with the State of Rhode Island contact to explain the variances and why the Center needed to file amended reports. Corrective Action Plan: The Fogarty Center (the “Center”) submitted several quarterly reports after the required due date. There were various reasons why this occurred. • There was some initial miscommunication from the State of Rhode Island as to which report was due when • The State of Rhode Island was creating an electronic portal that caused delays for agencies to report • The grants were new to the Center and it took much more time to gather the data then originally discussed with the State of Rhode Island • The Center incurred some technical difficulties in gathering data for the reports and needed assistance from a software vendor The Center was in contact with the State of Rhode Island representative regarding these items throughout the year; however, some of the email conversations occurred after the deadlines had passed. At the end of the contract, the State of Rhode Island did send an email stating that they understood the reasons for the delays and that the reports were accepted as submitted and are in compliance.
View Audit 292559
Levi Towers, Inc.
AR
Questioned Costs Reporting § 200.512 § 200.520
2022-01 Single Audit Data Collection Forms Not Filed By Due Date Recommendation: We recommend Levi Towers, Inc. develop specific procedures to ensure that the audit report is received prior to the June 30 reporting deadline. Action Taken: Levi Towers, Inc. will develop procedures to ensure that...
2022-01 Single Audit Data Collection Forms Not Filed By Due Date Recommendation: We recommend Levi Towers, Inc. develop specific procedures to ensure that the audit report is received prior to the June 30 reporting deadline. Action Taken: Levi Towers, Inc. will develop procedures to ensure that the audit field work is scheduled with sufficient time to allow the audit report and data collection form to be filed timely in the future. Name of responsible person responsible for corrective action: David Wilson Anticipated completion date for the corrective action: February 9, 2024
View Audit 292452
Finding 370781 (2022-001)
Material Weakness 2022
Santa Maria Public Airport District
CA
Reporting
The District’s Manager of Finance and Administration will update its standard operating procedures to accurately record and report all transactions. Thereafter, management and the manager of finance and administration plan to review all account balances for certain relationships, proper cut-off, and...
The District’s Manager of Finance and Administration will update its standard operating procedures to accurately record and report all transactions. Thereafter, management and the manager of finance and administration plan to review all account balances for certain relationships, proper cut-off, and accuracy.
View Audit 292422
Finding 370716 (2022-001)
Significant Deficiency 2022
Dooly County Board of Education
GA
Equipment & Real Property Management School Nutrition Programs Reporting § 200.303 § 200.313
FA2022-001: Improve Controls over Equipment Compliance Requirement: Equipment and Real Property Management Internal Control Impact: Significant Deficiency Compliance Requirement: Nonmaterial Noncompliance Federal Award Agency: U.S. Department of Agriculture Pass-through Entity: Georgia Department...
FA2022-001: Improve Controls over Equipment Compliance Requirement: Equipment and Real Property Management Internal Control Impact: Significant Deficiency Compliance Requirement: Nonmaterial Noncompliance Federal Award Agency: U.S. Department of Agriculture Pass-through Entity: Georgia Department of Education Assistance Listing Number and Title: 10.553 – School Breakfast Program, 10.555 – National School Lunch Program Federal Award Number: 225GA324N1199 Federal Awarding Agency: U.S. Department of Education Pass-through Entity: Georgia Department of Education Assistance Listing Number and Title: COVID-19 – 84.425D-Elementary and Secondary School Emergency Relief Fund, COVID-19 – 84.425U-American Rescue Plan Elementary and Secondary School Emergency Relief Fund, COVID-19 – 84.425W-American Rescue Plan Elementary and Secondary School Emergency Relief Fund Federal Award Number: S425D200012 (Year: 2020), S425D210012 (Year: 2021), S425U120012 (Year: 2021), S425W210011 (Year: 2021) Questioned Costs: None Identified Repeat of Prior Year Findings: FA2021-001, FA2020-001, FA2019-003, FA2018-002, FA2017-004 Description: The policies and procedures for the School District were insufficient to provide adequate internal controls over equipment and real property management as it relates to the Child Nutrition Cluster and Elementary and Secondary School Emergency Relief Fund programs. Corrective Action Plan: We concur with this finding. Management has strengthened controls over equipment to ensure that the records are complete, accurate and reflect all required information. We are currently in the process of developing a physical inventory list of equipment. The inventory listing will have all identifying information such as an item description, an identifying number, the source of the funding, the title holder, the acquisition date, the cost, the percentage of federal participation in the project costs, the location of the equipment, the use and condition of the equipment, and any ultimate disposal date for each piece of equipment. A complete physical inventory will be performed each year and reconciled with the equipment listing. Estimated Completion Date: June 30, 2024 Contact Person: Christopher Stephens Telephone: 229-268-4761 Email: Christopher.stephens@dooly.k12.ga.us
View Audit 292409
Finding 370708 (2022-001)
Significant Deficiency 2022
Burke County Board of Education
GA
Equipment & Real Property Management Reporting § 200.303 § 200.313
FA 2022-001 Improve Controls over Equipment Compliance Requirement: ‘’Equipment and Real Property Management Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through En...
FA 2022-001 Improve Controls over Equipment Compliance Requirement: ‘’Equipment and Real Property Management Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education AL Numbers and Titles: `COVID-19 – 84.425D – Elementary and Secondary School Emergency Relief Fund COVID-19 – 84.425U – American Rescue Plan Elementary and Secondary School Emergency Relief Fund Federal Award Numbers: .S425D200012 (Year: 2021), S425U2100012 (Year: 2021) Questioned Costs: None Identified Description: The policies and procedures of the School District were insufficient to provide adequate internal controls over equipment and real property management as it relates to the Education Stabilization Cluster. Corrective Action Plans: The Executive Director of Operations will develop, and share with the Federal Programs Director, an equipment listing for ESSERS and ARP equipment that consists of all required information, including a description, an identifying number, the source of funding, the title holder, the acquisition date, the cost, the percentage of federal participation in the project costs, the location, the use and condition, and any ultimate disposal data for each piece of equipment. The Executive Director of Operations will further coordinate with the Federal Programs Director to ensure that all equipment is accounted for by conducting a complete physical inventory at least once every two years beginning in the Fall of 2024. Estimated Completion Date: December 30, 2024 Contact Person: Angela Williams, Superintendent Telephone: 706-554-5101 Email: amwilliams@burke.k12.ga.us
View Audit 292408
Finding 370706 (2022-005)
Significant Deficiency 2022
Logan County Commission
WV
Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.512
The Logan County Commission will endeavor to ensure that financial statements are complete and that the audit is scheduled prior to the single audit deadline. We have employed an outside accounting firm to assist with the financial statements
The Logan County Commission will endeavor to ensure that financial statements are complete and that the audit is scheduled prior to the single audit deadline. We have employed an outside accounting firm to assist with the financial statements
View Audit 292400
Finding 370700 (2022-004)
Significant Deficiency 2022
Mother of Mercy Dba Mother of Mercy Senior Living and Affiliates
MN
Reporting Significant Deficiency Matching / Level of Effort / Earmarking
View of Responsible Officials: Management acknowledges there were significant capacity issues as a result of turnover and a software system conversion during 2022, which caused constraints and resulted in the late audit completion and filing the SFSAC. Management will assure that the 2023 audit is...
View of Responsible Officials: Management acknowledges there were significant capacity issues as a result of turnover and a software system conversion during 2022, which caused constraints and resulted in the late audit completion and filing the SFSAC. Management will assure that the 2023 audit is submitted to the Federal Audit Clearinghouse by the due date of June 30, 2024. Responsible Party Brian Voigt, Interim CFO Estimated Completion June 30, 2024
View Audit 292388
Finding 370622 (2022-010)
Significant Deficiency 2022
Commonwealth of the Northern Mariana Islands Public School System
MP
Equipment & Real Property Management Reporting Questioned Costs § 200.313
Finding No. 2022-010 Area: Equipment and Real Property Management Views of Auditee and Planned Corrective Action Condition 1. As of September 30, 2022, the total amount of equipment acquired under ALN 84.425X per equipment schedule or subsidiary ledger was lower by $18,147 as compared to the ...
Finding No. 2022-010 Area: Equipment and Real Property Management Views of Auditee and Planned Corrective Action Condition 1. As of September 30, 2022, the total amount of equipment acquired under ALN 84.425X per equipment schedule or subsidiary ledger was lower by $18,147 as compared to the total amount of equipment expenditures identified in the general ledger journal entry details supporting the SEFA. We agree. The Public School System is already in the process of improving its standard operating procedures (SOPs) and asset management system pertaining to and relating with equipment and real property management. Condition 2. For 10 (or 100%) transactions, no evidence of custodian signature at inception of the fixed asset was not provided. We agree. The Public School System is already in the process of improving its standard operating procedures (SOPs) and asset management system pertaining to and relating with equipment and real property management. Anticipated Completion Date: September 30, 2024 Name of Contact Person and Title Contact Person – Arlene Lizama, Director of Finance Contact – arlene.lizama@cnmipss.org
View Audit 292293 Questioned Costs: $1
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