Corrective Action Plans

Finding 48576 (2022-003)

Significant Deficiency 2022

MN

Cash Management Reporting Questioned Costs

2022-003 Finding 1. Correcting Plan Monthly meal counts will be calculated in a spreadsheet and the monthly meal counts will be reviewed by someone other than preparer before it is submitted for reimbursement. 2. Explanation of Disagreement with the Audit Findings There is essentially no disagreemen...

2022-003 Finding 1. Correcting Plan Monthly meal counts will be calculated in a spreadsheet and the monthly meal counts will be reviewed by someone other than preparer before it is submitted for reimbursement. 2. Explanation of Disagreement with the Audit Findings There is essentially no disagreement with the finding. 3. Official Responsible for Insuring CAP The Superintendent, Todd Selk, is responsible for carrying out the corrective action plan. 4. Planned Completion Date for CAP Immediately 5. Plan to Monitor Completion of CAP The superintendent will monitor completion of the CAP, with reports to the Board of Education, on an annual basis.

View Audit 46881

Finding 48575 (2022-002)

None 2022

Bju Inc.

SC

Questioned Costs Reporting

Finding 2022-002: HEERF Student Aid Quarterly Public Reporting Department's response: We concur View of Responsible Officials: The January 5, 2022 quarterly student aid public update posted by Bob Jones University provided general information regarding the Emergency Financial Aid Grants awarded unde...

Finding 2022-002: HEERF Student Aid Quarterly Public Reporting Department's response: We concur View of Responsible Officials: The January 5, 2022 quarterly student aid public update posted by Bob Jones University provided general information regarding the Emergency Financial Aid Grants awarded under CRRSAA and ARP. It did not include detailed information regarding the method used to determine the awards or the amount awarded to each student. The University plans to update its website posting to meet the level of detail that is required for Item #6. Name of Responsible Person: Susan W. Young, Director, Student Financial Aid Name of Department to Contact: Susan W. Young, Director, Student Financial Aid Completion Date: February 23, 2023 Corrective Action Plan: An update will be posted to bju.edu by March 1, 2023. Office procedure: Original Text: On August 18, 2021, Bob Jones University signed and submitted to the U.S Department of Education, the certification and agreement as required. Under the ARP plan, BJU has been awarded $2,675,877 and will use these grant funds solely for financial aid grants to be distributed to students as required by the agreement. Based on the eligibility guidelines provided by the federal government, grants were awarded to enrolled students with priority given to those with exceptional need. BJU distributed funds to 1,854 students during the week of November 8, 2021. Students were eligible to receive an Emergency Financial Aid Grant under the terms required by ARP. As of this date, all ARP awarded funds have been distributed. Required Additional Information Update: All students enrolled currently enrolled in the Fall 2021 semester were reviewed for exceptional need. A total of 1854 students were determined to have exceptional need in the following categories: ? UG Full time - Title IV Pell eligible ? UG Full Time - Title IV SC Tuition Grant eligible not Pell eligible ? UG Full Time - Title IV with BJU need-based aid, not Pell or SC TG eligible ? UG Full Time - No EFC with BJU need-based aid ? UG Part time with need (from first three categories) ? GR Full Time EFC Pell Eligible or No EFC with Need ? CR Part- Time - EFC Pell Eligible or No EFC with Need Checks were disbursed to these students in person for those in residence or by mail to those living in town or enrolled as online students. Amounts were awarded as follows: ? $1973 - UG Full time - Title IV Pell eligible ? $1409 - UG Full Time - Title IV SC Tuition Grant eligible not Pell eligible ? $1127 - UG Full Time - Title IV with BJU need-based aid, not Pell or SC TG eligible or UG Full Time - No EFC with BJU need-based aid ? $338 - UG Part time with need (from first three categories) and GR Full Time EFC Pell Eligible or No EFC with Need ? $169 - CR Part- Time - EFC Pell Eligible or No EFC with Need

View Audit 34078

Finding 48565 (2022-003)

Material Weakness 2022

State of Ohio

OH

Reporting Internal Control / Segregation of Duties HUD Housing Programs

Corrective Action Plan: OCD anticipates utilizing the following protocol to resolve the finding: Step 1 and Future The Ohio Department of Development is under contract with a consultant to build OCD?s new grant management system and migrate out of OCEAN. Neither enhancing existing reports nor build...

Corrective Action Plan: OCD anticipates utilizing the following protocol to resolve the finding: Step 1 and Future The Ohio Department of Development is under contract with a consultant to build OCD?s new grant management system and migrate out of OCEAN. Neither enhancing existing reports nor building new ones in OCEAN are feasible options at this point. The new system will allow OCD to have control in building custom reports to meet numerous needs. OCD also anticipates having increased automation features, enhanced validations, and data linkage on a broader spectrum. All these aspects will reduce the risk of error and will allow for reporting on precise information to assist in the new reconciliation process which will be structured as follows. A. New system reports will be pulled by Senior Financial Analysts and compared with the IDIS PR28 report and OAKS data once per quarter for each funding source. B1. If there are no discrepancies, the reconciliation will be logged in the system with the date and time it occurred. End. B2. If there are discrepancies, the Senior Financial Analyst will meet with the Operations Manager to present the discrepancies and determine if there is a quick explanation. C1. If so, the resolution will be logged. Adjustments will be made accordingly and documented. End. C2. If not, create a plan of action for a deeper dive. Continue to circle back and alter the plan of action until the source of the discrepancy is found, adjustments are made and actions are logged. End. Step 1 is complete in the sense that there is a contract in place for a new grant management system that will provide OCD with tools necessary to carry out reconciliation procedures accurately and efficiently on a regular basis. OCD will meet with the consultants to inquire about the system?s capability of storing historical data to access historical reports. The future of the resolution is outlined within A. through C2 after the system is built. It is too early in the program development to provide names for the new reports. Step 2 and Present In the meantime, while the system is being built, the Operations Manager and Staff will collectively utilize a more manual process that will include pulling the current PR28 report from IDIS to reconcile with OCEAN and OAKS data for the grants listed in this finding. Report options are limited in OCEAN, therefore, it may be necessary for staff to maneuver through layers throughout the projects? data. After the discrepancies are found, adjustments are made, and actions are logged. A follow-up response will be submitted along with necessary documentation to evidence the grants have been reconciled and all systems and reports match. Anticipated Completion Date for Corrective Action: December 2023 Contact Person Responsible for Corrective Action: Talia D. Givens-Gore, Program Operations Manager, Ohio Department of Development 77 South High Street, 26th floor, Columbus, Ohio 43215 Phone Number: 614-728-8140, E-Mail Address: Talia.Givens-Gore@development.ohio.gov

View Audit 52604

Finding 48555 (2022-001)

None 2022

Asheville Voa Elderly Housing, INC (laurel Wood)

VA

Reporting Questioned Costs

Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The replacement reserve deficiency will be funded in the amount of $144,002. Management will ensur...

Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The replacement reserve deficiency will be funded in the amount of $144,002. Management will ensure that the replacement reserve deposits are made on a timely basis in the future. Completion Date: September 7, 2022

View Audit 51645

Finding 48554 (2022-002)

None 2022

Central Grade School District No. 51

IL

Questioned Costs Subrecipient Monitoring Cash Management § 200.305

Finding No.: 2022-002 Condition: The District's expenditure report filed for June 30, 2022 included expenditures paid in August 2022. These amounts were not reported as committed or obligated. Plan: Grant expenditure reports will be prepared on the cash basis and obligations reported. The...

Finding No.: 2022-002 Condition: The District's expenditure report filed for June 30, 2022 included expenditures paid in August 2022. These amounts were not reported as committed or obligated. Plan: Grant expenditure reports will be prepared on the cash basis and obligations reported. The liquidation of the obligations will be reported on subsequent liquidation reports. Anticipated Date of Completion: June 1, 2023 Name of Contact Person: Dale Heidbreder, Superintendent Management Response: There is no disagreement with this finding and management will monitor all future federal reimbursement requests. Committed and obligated expenditures will be reported appropriately, and will be paid within 90 days after project completion.

View Audit 49400

Finding 48551 (2022-004)

Significant Deficiency 2022

Price County

WI

Questioned Costs Reporting

Corrective Action Planned: Carrie Kyle, County Accountant, will provide documentation of numbers to report that matches the general ledger detail for Nick Trimner, County Administrator to review and date prior to recording the annual report. The next annual report is due March 2024 of which time the...

Corrective Action Planned: Carrie Kyle, County Accountant, will provide documentation of numbers to report that matches the general ledger detail for Nick Trimner, County Administrator to review and date prior to recording the annual report. The next annual report is due March 2024 of which time the County Administrator will review prior to recording the annual report.

View Audit 41917

Finding 48544 (2022-008)

Material Weakness 2022

Madison Consolidated Schools

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.302 § 200.303 § 200.328 § 200.329

FINDING 2022-008 Contact Person Responsible for Corrective Action: Danica Houze, Chief Financial Officer Contact Phone Number: 812-274-8001 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Documentation will be kept to ensure evidence of preparation, ...

FINDING 2022-008 Contact Person Responsible for Corrective Action: Danica Houze, Chief Financial Officer Contact Phone Number: 812-274-8001 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Documentation will be kept to ensure evidence of preparation, review, and approval of the Grant Reporting. Two individuals will sign off on all future reports and documentation will be kept on file. Anticipated Completion Date: 2/13/2023

View Audit 49219

Finding 48522 (2022-005)

Material Weakness 2022

North Central Parke Community School Corporation

IN

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

FINDING 2022-005 Contact Person Responsible for Corrective Action: Vonessia Harmon, Business Manager Contact Phone Number: 765-569-4195 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Due to the unexpected COVID19 pandemic along with the addition of ...

FINDING 2022-005 Contact Person Responsible for Corrective Action: Vonessia Harmon, Business Manager Contact Phone Number: 765-569-4195 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Due to the unexpected COVID19 pandemic along with the addition of new ESSER & CARES grants & their various reporting requirements, the Business Manager failed to obtain review and signature from the Superintendent for the annual data collection reports. Effective immediately, in addition to the monthly reimbursement requests, the Superintendent will also properly review & sign off on all State & Federal grant reporting documents prepared & submitted by the Business Manager. Audit Evidence: Superintendent Signature & Date In the NCP Business Office Handbook; under Grants; the following has been added: ?The Superintendent will properly review and sign off on each reporting requirement to ensure accuracy.? Anticipated Completion Date: Effective immediately

View Audit 44369

Finding 48500 (2022-002)

Significant Deficiency 2022

Association of State Drinking Water Administrators

VA

Subrecipient Monitoring Reporting

Finding No. 2022-002: Timely Submission of Required Federal Reports - Significant Deficiency in Internal Control Over Compliance ? Assistance Listing No. 66.424 Recommendation We recommend ASDWA utilize a comprehensive checklist to ensure all required reports are prepared and submitted in a timely ...

Finding No. 2022-002: Timely Submission of Required Federal Reports - Significant Deficiency in Internal Control Over Compliance ? Assistance Listing No. 66.424 Recommendation We recommend ASDWA utilize a comprehensive checklist to ensure all required reports are prepared and submitted in a timely manner. At least two individuals should be tasked with responsibility for monitoring the due dates for all required submissions. Action Taken We are working to establish a more robust notification system for all staff concerning required reporting deadlines. While ASDWA has a very small staff size of just 6, additional training and back-up for various responsibilities is being developed to better ensure timely action for all required filings. The ASDWA Accounting Liaison and another ASDWA staff person will be tasked for monitoring the due dates for all required submissions. Contact Person Responsible for Corrective Action Alan Roberson, Executive Director aroberson@asdwa.org Expected Completion Date: This corrective action is in process and expected to be fully implemented by June 30, 2023.

View Audit 47010

Finding 48494 (2022-004)

Significant Deficiency 2022

State of Alabama

AL

Subrecipient Monitoring Internal Control / Segregation of Duties Reporting

Finding Ref. No. 2022-004 Finding The Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 110-252, hereafter referred as the "Transparency Act" that are codified in 2 CFR Part 170, requires recipients (i.e., direct recipients) of gran...

Finding Ref. No. 2022-004 Finding The Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 110-252, hereafter referred as the "Transparency Act" that are codified in 2 CFR Part 170, requires recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). The Uniform Guidance, 2 CFR Part 200, Appendix XI Compliance Supplement, May 2022, requires the Alabama Emergency Management Agency to report applicable first-tier subawards and contracts information as required in the "Transparency Act". The Alabama Emergency Management Agency (EMA) failed to provide the requested subaward letters and FSRS reports containing key data elements for the sample population of fourteen (14) first-tier subawards. The Alabama Emergency Management Agency did not have procedures in place to ensure that applicable first-tier subaward information was reported to the FSRS, resulting in a failure to provide a full disclosure to the public of all entities or organizations receiving federal funds during fiscal year 2022. Recommendation The Alabama Emergency Management Agency (EMA) should develop, maintain, and implement effective procedures to ensure compliance with the Federal Funding Accountability and Transparency Act (FFATA). Response/Views: We agree with the finding. Corrective Action Planned: The AEMA Recovery Division has hired additional staff that is assigned the task of completing and submitting FFATA reporting for future grants and for the funding listed in the recent FEMA monitoring report. The newly hired employees are new to the emergency management profession and are completing the required new-hire training. Once their training is complete, they will start training on FFATA and begin working to correct the finding. Reason for the Recurrence: Due to limited staffing and the obligation of funding changing on the nineteen open federally declared disasters that contain several hundred applicants per disaster, the agency could not maintain the FFATA requirement. The Alabama Emergency Management Agency did not have procedures in place to ensure that applicable first-tier sub-award information was reported to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS), failing to provide full disclosure to the public of all entities or organizations receiving federal funds during the fiscal year 2022. Our agency has amended procedures to ensure compliance and that applicable first-tier sub-award information is reported to the FSRS. Anticipated Completion Date: The goal is that significant progress can and will be made by the end of November. Contact Person(s): Craig Bolling, Director of Operations - Mission Support Email: craig.bolling@ema.alabama.gov Office: 205-280-2480 LaTonya Stephens, Director of Operations - Recovery Email: latonya.stephens@ema.alabama.gov Office: 205-280-2433

View Audit 41985

Finding 48489 (2022-002)

Material Weakness 2022

City of Salem School District

NJ

Questioned Costs Cash Management Reporting

Finding 2022-002 The reimbursement requests, final reports, specific charges and approved budget amendments/appropriations were not always supported by or in agreement with School District workpapers. The Business Office and the Curriculum Office will work together to promote accuracy in reporting. ...

Finding 2022-002 The reimbursement requests, final reports, specific charges and approved budget amendments/appropriations were not always supported by or in agreement with School District workpapers. The Business Office and the Curriculum Office will work together to promote accuracy in reporting. School Business Administrator 2022-2023 fiscal year

View Audit 53151

Finding 48485 (2022-001)

None 2022

Wichita Place Senior Residences, Inc.

KS

HUD Housing Programs Cash Management Reporting

Finding Reference Number: 2022-001 and 2021-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The excess funds totaling $88,064 were accrued to submit to HUD. Completion Date: Janu...

Finding Reference Number: 2022-001 and 2021-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The excess funds totaling $88,064 were accrued to submit to HUD. Completion Date: January 20, 2023

View Audit 53149

Finding 48483 (2022-008)

Significant Deficiency 2022

Community College of Beaver County

PA

Subrecipient Monitoring Reporting Significant Deficiency

Finding 2022-008: Improper HEERF Student Aid Portion Reporting ? Significant Deficiency and Noncompliance Condition: There were no student quarterly reports posted to the College's website for the quarters ending September 30, 2021, December 31, 2021, and March 31, 2022 and the institutional quarter...

Finding 2022-008: Improper HEERF Student Aid Portion Reporting ? Significant Deficiency and Noncompliance Condition: There were no student quarterly reports posted to the College's website for the quarters ending September 30, 2021, December 31, 2021, and March 31, 2022 and the institutional quarterly reports were posted late for the quarters ending September 30, 2021, December 31, 2021 and March 31, 2022. Responsible for the Plan: Kolt Codner, Chief of Staff, Executive Director CCBC Foundation, Advancement and Sponsored Programs Glenn Natali, Vice President of Finance, Operations, and Information Technology Planned completion date: June 30, 2023 Corrective Action Plan: To ensure compliance with HEERF Student Aid Reporting the Office of Advancement and Sponsored Programs will continue to develop all required quarterly and annual reports as requested by the Department of Education HEERF program office. ? Student Aid reporting will be developed by OASP and posted on all required PDF reporting forms and uploaded to the CARES Aid Reporting (https://www.ccbc.edu/cares-aid-reporting ) website as required. ? The Student Aid report will also be emailed to the program officer quarterly as required. ? Narrative at the top of the CARES Aid Reporting site (https://www.ccbc.edu/cares-aid-reporting) will be updated and prior period reports will be saved and posted at the bottom of the page. ? Each quarterly report will be developed and posted by the Executive Director of Advancement and Sponsored Programs ? Following the posting of reporting the Vice President of Finance will review and confirm timely and complete reporting to satisfy HEERF requirements.

View Audit 52943

Finding 48482 (2022-007)

Significant Deficiency 2022

Community College of Beaver County

PA

Student Financial Aid Matching / Level of Effort / Earmarking Subrecipient Monitoring

Finding 2022-007: Late Student Status Change Reporting ? Significant Deficiency and Noncompliance Condition and Context: The change in status for one of 25 students tested was not reported to the National Student Loan Data System (NSLDS) within 30 days or included in a roster file within 60 days. Re...

Finding 2022-007: Late Student Status Change Reporting ? Significant Deficiency and Noncompliance Condition and Context: The change in status for one of 25 students tested was not reported to the National Student Loan Data System (NSLDS) within 30 days or included in a roster file within 60 days. Responsible for the Plan: Janet Davidson, Director of Financial Aid Planned completion date: June 30, 2023 Corrective Action Plan: The Institution Research & Data Analyst currently has a process to ensure that status changes for enrolled and withdrawn students are completed in a timely manner. For students who graduated the process is slightly different. The graduation status change is currently populated through the degree transmission files. In some instances the process does not automatically update the student enrollment record and the college must complete an additional step to ensure the graduation date is reflected not only on the degree tab but also on the enrollment information. To ensure that this is completed in a timely manner we will implement the following procedures. ? The Student Records office will review all applications for graduation within two weeks of final grades being submitted. ? The Degree Verify file will be submitted no later than 25 days after the end of the term/the degree conferred date. ? Once the degree file has been submitted the Student Records office will follow up with the National Student Clearinghouse to review the G Not Applied report and updated individual student records where the degree file did not update the enrollment record to reflect the graduation date.

View Audit 52943

Finding 48475 (2022-003)

Significant Deficiency 2022

North Mississippi Health Services, Inc.

MS

Allowable Costs / Cost Principles Reporting Questioned Costs § 200.303

See Corrective Action Plan for chart/table

View Audit 53146

Finding 48473 (2022-004)

Significant Deficiency 2022

The Chicago Bar Foundation

IL

Reporting

2022-004 Schedule of Expenditures of Federal Awards Recommendation: We recommend that the Foundation establish controls to evaluate contracts to distinguish between those that are a subcontractor relationship vs. subrecipient. Explanation of disagreement with audit finding: There is no disagreement ...

2022-004 Schedule of Expenditures of Federal Awards Recommendation: We recommend that the Foundation establish controls to evaluate contracts to distinguish between those that are a subcontractor relationship vs. subrecipient. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Foundation reclassified the partners mentioned in this finding as subcontractors after the auditors suggested that the subcontractor category might be a better fit for the work the partners covered by this finding are doing. The Foundation and the County agreed that the Uniform Guidance is vague enough that these partners could legitimately be classified as either subrecipients or subcontractors, but they ultimately decided that classifying them as subcontractors made more sense. Going forward, the Foundation will ask the County and the auditors for their recommendation before classifying any ambiguous subrecipients or subcontractors. Name of the contact person responsible for corrective action: Melanie MacBride, Associate Director for Grants & COO Planned completion date for corrective action plan: May 31, 2023

View Audit 53167

Finding 48433 (2022-005)

Significant Deficiency 2022

North Central University

MN

Questioned Costs Reporting Significant Deficiency § 200.303

Higher Education Emergency Relief Funds ? Assistance Living No. 84.425 Recommendation: We recommend the University review their reporting procedures to ensure all required steps are included as well as the supporting documentation to prepare the report is retained. The reports should be reviewed b...

Higher Education Emergency Relief Funds ? Assistance Living No. 84.425 Recommendation: We recommend the University review their reporting procedures to ensure all required steps are included as well as the supporting documentation to prepare the report is retained. The reports should be reviewed by someone other than the preparer of the report and this review should be documented. Views of responsible officials: There is no disagreement with the audit finding. Action taken in response to finding: North Central will document in greater detail procedures of maintaining emergency funding. In addition, we will save all reporting in a shared and searchable location so in times of institutional employee turn-over access to reports and information can be available with ease. NCU will engage in the best practice of documenting approvals in a searchable way Name of the contact person responsible for corrective action: Rachel Wendorf, Director of Student Financial Services Planned completion date for corrective action plan: In process

View Audit 42773

Finding 48431 (2022-003)

Significant Deficiency 2022

North Central University

MN

Student Financial Aid Reporting Significant Deficiency

Pell Grant ? CFDA No. 84.063 Federal Direct Loans ? CFDA No. 84.268 Federal Supplemental Educational Opportunity Grants ? CFDA No. 84.007 Federal Work Study Program ? CFDA No. 84.033 Recommendation: We recommend the University reevaluate its procedures and review policies surrounding reporting statu...

Pell Grant ? CFDA No. 84.063 Federal Direct Loans ? CFDA No. 84.268 Federal Supplemental Educational Opportunity Grants ? CFDA No. 84.007 Federal Work Study Program ? CFDA No. 84.033 Recommendation: We recommend the University reevaluate its procedures and review policies surrounding reporting status changes and other enrollment information to NSLDS to ensure timely and accurate reporting. Views of responsible officials: There is no disagreement with the audit finding. Action taken in response to finding: This finding is linked to the reporting errors that many schools seem to be experiencing with their clearinghouse program length reporting. While our program length for a bachelor?s degree is 60 months, the average completion time nationally is 5 years. In order to eliminate errors with aid eligibility, the Registrar set up an automated process that assigns the Anticipated Graduation Date for 5 years from the initial term of entry. NCU has followed this same process for the past 20 years, and it has never raised any concerns. This is a simple time-saving process that eliminates the need to update the Anticipated Graduation date manually for each student who does not graduate within 4 years prior to running the monthly enrollment reports for NSC. As a member of many national organizations, we continue to monitor this reporting challenge as a university to try to reconcile how to report program length for aid eligibility and program length for clearinghouse compliance. In addition, a quality check process is being developed to ensure graduation dates or enrollment timelines are reported accurately to NSLDS. This work is being completed in tandem with our Registrar?s Office who reports to NSLDS through the National Clearinghouse. Name of the contact person responsible for corrective action: Rachel Wendorf, Director of Student Financial Services Planned completion date for corrective action plan: In process

View Audit 42773

Finding 48428 (2022-003)

Significant Deficiency 2022

City of North Las Vegas

NV

Questioned Costs Reporting Internal Control / Segregation of Duties

The management team agrees with the auditor?s recommendation and has already implemented additional controls to address the stated concerns. Effective July 1, 2022, the City created a separate Grants division to centralize the application, compliance and administration of federal grants. This depart...

The management team agrees with the auditor?s recommendation and has already implemented additional controls to address the stated concerns. Effective July 1, 2022, the City created a separate Grants division to centralize the application, compliance and administration of federal grants. This department is responsible for creating a City-wide Grants Policy and Procedures Manual related to grants including but not limited to: acceptance of an award, managing an award, initiating and monitoring subawards, programmatic and financial reporting and closeout of awards. The Grants Director is responsible for the corrective action as it relates to this finding.

View Audit 41405

Finding 48425 (2022-002)

Significant Deficiency 2022

City of Paramount

CA

Matching / Level of Effort / Earmarking Questioned Costs Procurement, Suspension & Debarment § 200.303 § 200.329

FINDING 2022-002 Program: COVID-19: Coronavirus State and Local Fiscal Recovery Funds CFDA No.: 21.027 Federal Grantor: United States Department of the Treasury Passed-through: N/A Compliance Requirements: Reporting Auditor Recommendation: We recommend the City enhance internal controls to ensure ...

FINDING 2022-002 Program: COVID-19: Coronavirus State and Local Fiscal Recovery Funds CFDA No.: 21.027 Federal Grantor: United States Department of the Treasury Passed-through: N/A Compliance Requirements: Reporting Auditor Recommendation: We recommend the City enhance internal controls to ensure Interim and Project and Expenditure Reports are prepared in accordance with program requirements. Views of Responsible Officials and Corrective Action: We concur with the recommendation and will enhance internal controls to ensure that the Interim and Project and Expenditure Reports are prepared in accordance with program requirements. During this reporting period, there was no clear direction from the State on how to submit prior period corrections, so to achieve this action, City staff submitted a zero ?current expenditure? and then included the prior period adjustment in the cumulative total. Since the audit found that this was the wrong process and a deficiency in reporting, the City will reach out to the State for assistance in reporting prior period corrections. The City will ensure a thorough review prior to submitting to ensure the report is accurate. The City also encountered reporting difficulties for the quarter ending 6/30/2022 with entering vendor information. City staff contacted the State to request assistance, however the State was overwhelmed with requests from agencies state-wide and was not able to respond to the City?s request in a timely manner. The State was aware of the issues and had allowed Cities to submit their report late. The City has not had any issue subsequent to the 6/30/2022 report and has been submitting its report timely. Name of Responsible Person: Kim Sao, Finance Director Implementation Date: 6/30/2023

View Audit 47393

Finding 48416 (2022-002)

Significant Deficiency 2022

Milwaukee School of Engineering

WI

Questioned Costs Reporting Internal Control / Segregation of Duties

Condition: The University could not provide documentation to demonstrate the controls over Higher Education Emergency Relief Fund (HEERF) reporting were occurring timely. Corrective Action Plan Corrective Action Planned: The University has reevaluated procedures to ensure that all reports require...

Condition: The University could not provide documentation to demonstrate the controls over Higher Education Emergency Relief Fund (HEERF) reporting were occurring timely. Corrective Action Plan Corrective Action Planned: The University has reevaluated procedures to ensure that all reports required under Uniform Guidance are reviewed, approved, documented, and retained in a timely manner. Name(s) of Contact Person(s) Responsible for Corrective Action: Thomas Schwanebeck, Associate VP of Finance, Alyssa Tessmer, Director of Financial Aid and Paul Matson, CFO & VP of Finance Anticipated Completion Date: None needed as this program and requirements no longer are present at June 30, 2022.

View Audit 53778

Finding 48406 (2022-008)

Significant Deficiency 2022

Alexandria Community School Corporation

IN

Internal Control / Segregation of Duties Questioned Costs Subrecipient Monitoring § 200.303

2022-008 COVID-19 Education Stabilization Fund Recommendation: School Corporation management should establish a system of internal control to ensure compliance. Training over proper internal control development and implementation may be beneficial. Explanation of disagreement with audit fin...

2022-008 COVID-19 Education Stabilization Fund Recommendation: School Corporation management should establish a system of internal control to ensure compliance. Training over proper internal control development and implementation may be beneficial. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The school corporation will implement a review process to ensure reports are reviewed before submission. Name of the contact person responsible for corrective action: Cheryl Harvey, Business Manager Planned completion date for corrective action plan: Begin immediately

View Audit 52597

Finding 48393 (2022-001)

Significant Deficiency 2022

Cunningham Children's Home of Urbana, Il

IL

Reporting Cash Management Significant Deficiency

Trackers have been created to updated as expenses have been occurred to tie back to quarterly reports submitted. Quarterly reports and support will be reviewed by someone other than the preparer as well for assurance that figures are represented appropriately.

View Audit 50794

Finding 48391 (2022-003)

Significant Deficiency 2022

Zero to Three National Center for Infants, Toddlers, and Families

DC

Reporting Significant Deficiency Internal Control / Segregation of Duties

FINANCIAL STATEMENT FINDING Finding No. 2022-002: Indirect Costs ? Significant Deficiency in Internal Control Over Financial Reporting Recommendation5 We recommend that ZERO TO THREE enhance its internal control policies to ensure indirect costs are calculated based on the most recent indirect cos...

FINANCIAL STATEMENT FINDING Finding No. 2022-002: Indirect Costs ? Significant Deficiency in Internal Control Over Financial Reporting Recommendation5 We recommend that ZERO TO THREE enhance its internal control policies to ensure indirect costs are calculated based on the most recent indirect cost rate agreement. Indirect costs should be billed at the lower of the negotiated rates or the actual charges. Action Taken ZERO TO THREE has recently undergone major technological upgrades involving multiple accounting systems. We received the NICRA letter with our new indirect cost rate eight months into the 2022 fiscal year. The late receipt of this letter, combined with challenges of our then antiquated accounting software, made it very difficult to retroactively apply the NICRA rate changes with consistent accuracy. Our new, robust accounting system, implemented October 1, 2022, is designed to easily handle these types of accounting changes going forward. Management is adjusting the cost reimbursements on the federal agreements to reflect the audit adjustment. Contact Person Responsible for Corrective Action Pia C. Valdivia, Chief Financial and Administrative Officer Expected Completion Date: March 31, 2023 FEDERAL AWARD FINDING Finding No. 2022-003: Indirect Costs ? Significant Deficiency in Internal Control Over Compliance ? Assistance Listing No. 93.600 Finding 2022-002 is also a finding with respect to the major federal program. See response above.

View Audit 49190

Finding 48380 (2022-013)

Significant Deficiency 2022

State of New York

NY

Subrecipient Monitoring Reporting Allowable Costs / Cost Principles

State Agency: Office of Temporary and Disability Assistance Single Audit Contact: Thomas Cooper Title: Director of Internal Audit Telephone: (518) 473-4601 E-mail Address: Thomas.cooper@otda.ny.gov Federal Program(s) (ALN # [s]): Low Income Home Energy Assistance Program (93.568) Audit Report Refere...

State Agency: Office of Temporary and Disability Assistance Single Audit Contact: Thomas Cooper Title: Director of Internal Audit Telephone: (518) 473-4601 E-mail Address: Thomas.cooper@otda.ny.gov Federal Program(s) (ALN # [s]): Low Income Home Energy Assistance Program (93.568) Audit Report Reference: 2022-013 Anticipated Completion Date: 1/31/2023 Corrective Action Planned: OTDA is working with our ITS development partners to implement updates to the OTDA FFATA reporting logic as follows: ? Raise expenditure threshold for subrecipients that equals or exceeds $30,000 (previous amount was > $25,000). (This is complete.) ? When calculating the expenditures for subrecipient payments, the report logic needs to account for internal split coding and for multiple grant payments made on a single voucher. (This is complete.) ? Update reporting logic for SFS/OSC Accounting Date (previous logic used SFS/OSC Voucher Paid Date). The SFS Accounting Date will be used as the Obligation Date in accordance with the definition of Obligation Date in the guidance. Anticipated completion and implementation for reporting in January 2023.

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