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Corrective Action Plans

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Finding 39067 (2022-001)
Significant Deficiency 2022
Indiana Humanities Council, Inc.
IN
Subrecipient Monitoring Reporting Significant Deficiency
Corrective Action Plan February 13, 2023 National Endowment for the Humanities Indiana Humanities Council respectfully submits the following corrective action plan for the year ended October 31, 2022. Name and address of independent public accounting firm: Blue & Co. 12800 N Meridian St, Ste 400 Ca...
Corrective Action Plan February 13, 2023 National Endowment for the Humanities Indiana Humanities Council respectfully submits the following corrective action plan for the year ended October 31, 2022. Name and address of independent public accounting firm: Blue & Co. 12800 N Meridian St, Ste 400 Carmel IN 46032 Audit period: 11/1/2021-10/31/2022 FEDERAL AWARD FINDINDS AND QUESTIONED COSTS 2022-001 ? Matching Requirements Condition: IH grant management system contained errors that led to the misaccumulation of matching dollars reported to the NEH. Recommendation: We recommend that controls surrounding the accumulation of grant information within the grant management system be established to provide accurate accumulation of matching dollars including monitoring of this information and follow up with grantees as necessary. Action Taken: We concur with the audit finding. Since this finding was first discussed in December 2022, we have taken the steps to resubmit the SF-425 for the impacted grant utilizing information from the properly reported and closed subawards. Subawards that have not yet provided a close-out report were excluded from this revised SF-425. Interim SF-425 reporting for January 31, 2023 included the match only from subawards that had been closed during the grant period - open awards were excluded. We are in the process of implementing a new grant database, which includes automated communication tools with grant recipients. One of the challenges that the grants management team has is consistently and timely communicating deadlines and expectations. By sending automated reminders ? triggered by specific events such as the end of a grant year, planned completion date of the project, etc., we can hopefully obtain more timely information from grant recipients. As well, the system will be able to trigger reports to staff of grantees who are delinquent in their reporting such that follow up can occur. If the National Endowment for the Humanities has questions regarding this plan, please call Keira Amstutz, IH President and CEO at 317-616-9379. Sincerely, Keira Amstutz President and CEO kamstutz@indianahumanities.org 317-616-9379
View Audit 46472
Finding 39057 (2022-001)
Significant Deficiency 2022
Knox Community School Corporation
IN
Subrecipient Monitoring Reporting Significant Deficiency § 200.302 § 200.303 § 200.328
Finding 2022-001 CORRECTIVE ACTION PLAN OF CURRENT AUDIT FINDINGS June 30, 2022 Dr. Darrel L. Bobe Superintendent Terri L. Roesler Treasurer Debbie Utt Payroll/Personnel Ethan Singleton Technology Coordinator Kevin Curtis Director of Buildings & Grounds Information on the federal program: S...
Finding 2022-001 CORRECTIVE ACTION PLAN OF CURRENT AUDIT FINDINGS June 30, 2022 Dr. Darrel L. Bobe Superintendent Terri L. Roesler Treasurer Debbie Utt Payroll/Personnel Ethan Singleton Technology Coordinator Kevin Curtis Director of Buildings & Grounds Information on the federal program: Subject: Education Stabilization Fund ? Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 ? Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D, 84.425U Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Significant Deficiency Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Reporting compliance requirements. Context: The School Corporation was required to submit two Annual Data Reports to the Indiana Department of Education (IDOE) to meet federal reporting requirements for ESSER grant awards and the GEER grant award. The first report was for the period of March 13, 2020 to September 30, 2020 and was due by January 21, 2021. The second report was for the period of October 1, 2020 to June 30, 2021 and was due by May 13, 2022. We noted for both reports that were submitted, there was no documented review by someone other than the preparer of the report to ensure the information submitted was complete and accurate. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will take the following correction action: The treasurer will ensure that a second individual reviews and signs all future data reports prior to their submission. Responsible party and timeline for completion: Terri Roesler, Treasurer, will oversee the correction action plan. Correction action started immediately after it was brought to our attention during the audit process.
View Audit 44938
Finding 39055 (2022-001)
Significant Deficiency 2022
Lincoln University of the Commonwealth System of Higher Education
PA
Questioned Costs Reporting Significant Deficiency
Department of Education Lincoln University of the Commonwealth System of Higher Education respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 through June 30, 2022 The findings from the schedule of findings and questioned costs are d...
Department of Education Lincoln University of the Commonwealth System of Higher Education respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 through June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS-FEDERAL AWARD PROGRAMS AUDITS 2022-001 Coronavirus Aid, Relief and Economic Security Act- Higher Education Emergency Relief Fund -Institution Portions - Assistance Listing No. 84.425F Recommendation: We recommend the University enhances its procedures, controls, and review policies around HEERF reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The organization has implemented policies and procedures to ensure the posting of quarterly reporting to the Lincoln website by the due date and that the posting includes verification of the posting date. Name(s) of the contact person(s) responsible for corrective action: Sharon Falade, Grants Accountant - sfalade@lincoln.edu Planned completion date for corrective action plan: April 2022 If the Department of Education has questions regarding this plan, please call: Chuck Gradowski, Vice President, Division of Finance & Administration 484-365-8049
View Audit 44936
Finding 39054 (2022-006)
Significant Deficiency 2022
Converge, Inc.
MS
Subrecipient Monitoring Reporting
Management agrees with the finding. The Organization has registered in the FSRS system and will begin meeting this reporting requirement immediately.
Management agrees with the finding. The Organization has registered in the FSRS system and will begin meeting this reporting requirement immediately.
View Audit 36881
Finding 39053 (2022-005)
Significant Deficiency 2022
Converge, Inc.
MS
Allowable Costs / Cost Principles Cash Management Reporting
Management agrees with the finding. The Organization is implementing a new Payroll and Human Resources system. This single system will house the data for both time allocations and payroll data, giving the Organization the ability to run reports with accurate hours and compensation allocated to spec...
Management agrees with the finding. The Organization is implementing a new Payroll and Human Resources system. This single system will house the data for both time allocations and payroll data, giving the Organization the ability to run reports with accurate hours and compensation allocated to specific grants for any period. This system will report in real time and account for salary increases as well.
View Audit 36881
Finding 39052 (2022-004)
Significant Deficiency 2022
Converge, Inc.
MS
Internal Control / Segregation of Duties Reporting Matching / Level of Effort / Earmarking
Management agrees with the finding. The Organization has hired a new Director of Finance and has implemented an ACH approval process with segregated duties as follows: ? External Bookkeeper initiates (and is not able to approve or process). ? Executive Director reviews, approves, and processes. ? D...
Management agrees with the finding. The Organization has hired a new Director of Finance and has implemented an ACH approval process with segregated duties as follows: ? External Bookkeeper initiates (and is not able to approve or process). ? Executive Director reviews, approves, and processes. ? Director of Finance records.
View Audit 36881
Finding 39051 (2022-003)
Significant Deficiency 2022
Converge, Inc.
MS
Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking
Management agrees with the finding. The Organization has hired knowledgeable staff and has implemented a process to record a receivable in the corresponding period of expenditures submitted to the federal PMS portal.
Management agrees with the finding. The Organization has hired knowledgeable staff and has implemented a process to record a receivable in the corresponding period of expenditures submitted to the federal PMS portal.
View Audit 36881
Finding 39050 (2022-002)
Material Weakness 2022
Converge, Inc.
MS
Questioned Costs Allowable Costs / Cost Principles Cash Management
Management agrees with the finding. The Organization has implemented a new reporting and approval process for submissions through the Payment Management System: ? A Detailed Statement of Activity is generated by the Director of Finance as soon as it is determined all revenues and expenditures have b...
Management agrees with the finding. The Organization has implemented a new reporting and approval process for submissions through the Payment Management System: ? A Detailed Statement of Activity is generated by the Director of Finance as soon as it is determined all revenues and expenditures have been recorded for the month. ? Report is reviewed and approved by Co-Executive Director. ? Director of Finance submits the reports in PMS and requests reimbursement. The Organization has hired a new Director of Finance with extensive experience in non-profit accounting.
View Audit 36881 Questioned Costs: $1
Finding 39049 (2022-001)
Material Weakness 2022
Converge, Inc.
MS
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles
Management agrees with the finding. The Organization is in the process of implementing a new compliance monitoring process: ? Subrecipients will receive their awards on a cost reimbursement basis. ? Subrecipient payments will be disbursed quarterly. ? Subrecipient payments will only be issued after...
Management agrees with the finding. The Organization is in the process of implementing a new compliance monitoring process: ? Subrecipients will receive their awards on a cost reimbursement basis. ? Subrecipient payments will be disbursed quarterly. ? Subrecipient payments will only be issued after submission, review, and approval of required financial and performance reports. Moving to a cost reimbursement model will reduce the risk of overstating the Organization?s revenue and expenditures and motivate subrecipients to record and submit detailed data on a quarterly basis. This new model will be effective for the grant year beginning April 1, 2023 and a memo of change is being distributed to subrecipients under contract. The Organization will work with the granting agency to determine whether the Organization will pay back the funds or will be allowed to carry them forward to the next period.
View Audit 36881 Questioned Costs: $1
Finding 38982 (2022-002)
Material Weakness 2022
Romulus Community Schools
MI
Material Weakness Reporting Internal Control / Segregation of Duties
Finding: 2022-002? Budgetary Control Auditor Description of Condition and Effect: During our audit, we noted that multiple departments had material actual expenditures in excess of the amounts appropriated. As a result of this condition, the District?s general fund budget amendments were not suff...
Finding: 2022-002? Budgetary Control Auditor Description of Condition and Effect: During our audit, we noted that multiple departments had material actual expenditures in excess of the amounts appropriated. As a result of this condition, the District?s general fund budget amendments were not sufficient to cover the actual expenditures. Auditor Recommendation: The District should perform a detailed analysis of actual expenditures for the general fund and each special revenue fund, at a minimum by department, throughout the year and, as it becomes known that budgeted expenditures are no longer realistic, that the Board take action to amend the budget(s) accordingly. Corrective Action: The District continues to evaluate and improve it?s budget process and will evaluate the cost benefits of more budget amendments throughout the year. Responsible Person: Shelbi Frayer, Contracted Finance Director Anticipated Completion Date: June 30, 2022
View Audit 44538
Finding 38981 (2022-001)
Material Weakness 2022
Romulus Community Schools
MI
Internal Control / Segregation of Duties Material Weakness Reporting
Finding: 2022-001 ? Segregation of Duties Auditor Description of Condition and Effect: During our audit, we noted the following areas in which the District should improve segregation of duties: The District does not have procedures in place to allow for an independent review of payroll registers w...
Finding: 2022-001 ? Segregation of Duties Auditor Description of Condition and Effect: During our audit, we noted the following areas in which the District should improve segregation of duties: The District does not have procedures in place to allow for an independent review of payroll registers when payroll disbursements are made and recorded in the accounting records. The District currently does not have procedures in place to allow for an independent review of manual journal entries As a result of this condition, the District is exposed to increased risk that misstatements, whether caused by error or fraud, could occur and not be detected by management on a timely basis. Auditor Recommendation: The District should evaluate its processes and procedures to ensure that a sufficient segregation of incompatible duties exists. Corrective Action: The District will implement a review and approval process for payroll; manual journal entries are entered by one employee and approved and posted by a separate employee, which allows for segregation of duties. The Business office will continue to evaluate the cost benefits of additional segregation of duty procedures on an ongoing basis. Responsible Person: Shelbi Frayer, Contracted Finance Director Anticipated Completion Date: June 30, 2022
View Audit 44538
Finding 38928 (2022-001)
Material Weakness 2022
Reid Hospital & Healthcare Services, Inc.
IN
Allowable Costs / Cost Principles Reporting
Finding Reported by Uniform Guidance ? The following steps have been taken or will be taken to address Finding 2022-001: ? Reid Hospital and Health Services, Inc. plans to monitor controls related to reporting to ensure amounts are appropriately stated. ? Reid Hospital and Health Services, Inc. has...
Finding Reported by Uniform Guidance ? The following steps have been taken or will be taken to address Finding 2022-001: ? Reid Hospital and Health Services, Inc. plans to monitor controls related to reporting to ensure amounts are appropriately stated. ? Reid Hospital and Health Services, Inc. has maintained documentation under a revised calculation which supports adequate expenses and lost revenues in excess of funding reported for all periods of Provider Relief Fund reporting.
View Audit 46543
Finding 38925 (2022-002)
Significant Deficiency 2022
Lima Memorial Health System
OH
Reporting Questioned Costs Significant Deficiency
Finding Number: 2022-002 Condition: The Health System's reporting submission for Lima Memorial Professional Corporation did not follow the HHS guidelines related to the reporting of lost revenue for the pe...
Finding Number: 2022-002 Condition: The Health System's reporting submission for Lima Memorial Professional Corporation did not follow the HHS guidelines related to the reporting of lost revenue for the period 4 reporting period Planned Corrective Action: The CFO will review all portal submissions to ensure the underlying lost revenue calculation and data input into the portal are for the correct entity. In addition, the CFO's review will verify the portal submission data entry agrees to the underlying quarterly lost revenue calculation. Contact person responsible for corrective action: Matt Brown, Director of Accounting Anticipated Completion Date: 09/30/2023
View Audit 46537
Finding 38915 (2022-002)
Significant Deficiency 2022
Act for Alexandria
VA
Reporting § 200.508 § 200.510
ACT FOR ALEXANDRIA MANAGEMENT CORRECTIVE ACTION PLAN For the Year Ended December 31, 2022 TO: MARCUM LLP 1899 L Street NW, Suite 850 Washington, DC 20036 Finding 2022-001: Revenue Recognition ? Conditional Contributions; Finding 2022-002: SEFA Preparation Condition and Context: During our audit, we ...
ACT FOR ALEXANDRIA MANAGEMENT CORRECTIVE ACTION PLAN For the Year Ended December 31, 2022 TO: MARCUM LLP 1899 L Street NW, Suite 850 Washington, DC 20036 Finding 2022-001: Revenue Recognition ? Conditional Contributions; Finding 2022-002: SEFA Preparation Condition and Context: During our audit, we identified a conditional contribution that ACT had recorded as revenue upon receipt of the advanced funds and before the applicable barrier to recognition had been satisfied. In addition, the full amount of advanced funds was presented on the schedule of expenditures of federal awards (SEFA). As a result, net assets without donor restrictions were overstated in the financial statements and expenditures were overstated on the SEFA. Recommendation: We recommend management review policies and procedures over contributions received to ensure timely and effective review for any barriers to recognition and over preparation of the SEFA to ensure completeness and accuracy of the SEFA. Views of Responsible Officials and Planned Corrective Action: ACT agrees with the finding and the auditors? recommendation. One ACT?s fiscal sponsorship funds received advance payments of conditional awards. This is a rare circumstance. As a result, there was a learning curve on our part related to when fiscal sponsorship fund revenue should be recognized related to conditional award advances. Going forward, we will ensure that fiscal sponsorship fund conditional awards are reported as revenue and expense only once barriers are fully satisfied. This will allow for accurate reporting for both financial statement and SEFA purposes. For further discussion, please contact Heather Peeler, President and CEO at heather.peeler@actforalexandria.org, 703-739-7778. Heather Peeler President and CEO
View Audit 44333
Finding 38911 (2022-001)
Material Weakness 2022
Indiana Public Broadcasting Stations, Inc.
IN
Questioned Costs Reporting Internal Control / Segregation of Duties
We agree with the auditor?s findings and original and subsequent adjustments. Due to the timing of the grant revenue received and the expenses being recorded these are legitimate adjustments in accordance with GAAP accounting policy. The issue will be resolved in the upcoming fiscal year; Kathy Bill...
We agree with the auditor?s findings and original and subsequent adjustments. Due to the timing of the grant revenue received and the expenses being recorded these are legitimate adjustments in accordance with GAAP accounting policy. The issue will be resolved in the upcoming fiscal year; Kathy Billiard will make the correcting entries and Mark Newman will verify they have been made with an effective date no later than December 31, 2022. To ensure there are no future adjustments, we will work more closely with our auditor regarding the accounting of grant funding and educate ourselves more completely in GAAP accounting policy regarding grant reporting requirements.
View Audit 37229
Finding 38904 (2022-001)
Significant Deficiency 2022
Collaborative Solutions for Communities
DC
Questioned Costs Reporting § 200.512
CSC?s Management concurs with finding. See Section IV- Current Year Corrective Action Plan. 2022-001 Data Collection Reporting Package Name of Contact Person: Johnny Mammen Corrective Action: Effective July 17, 2023, the staffing of the finance team will be expanded to include a Senior Accountant...
CSC?s Management concurs with finding. See Section IV- Current Year Corrective Action Plan. 2022-001 Data Collection Reporting Package Name of Contact Person: Johnny Mammen Corrective Action: Effective July 17, 2023, the staffing of the finance team will be expanded to include a Senior Accountant under the supervision of the Director of Finance. CSC will close the books within the stipulated time and the audit will be completed in a timely manner to comply with federal guidelines for submission to the FAC. Proposed Completion Date: July 17, 2023
View Audit 38139
Finding 38862 (2022-004)
Significant Deficiency 2022
Salem Community College
NJ
Internal Control / Segregation of Duties Reporting Matching / Level of Effort / Earmarking
SCC/Student Services/Financial Aid will run daily reports to identify when loan disbursements come in to make sure they are reported to the U.S. Department of Education?s Common Origination and Disbursement?s (COD) Office within the 15-day time frame. This will reduce our 2% error rate.
SCC/Student Services/Financial Aid will run daily reports to identify when loan disbursements come in to make sure they are reported to the U.S. Department of Education?s Common Origination and Disbursement?s (COD) Office within the 15-day time frame. This will reduce our 2% error rate.
View Audit 46564
Finding 38860 (2022-006)
Significant Deficiency 2022
Forum for Cultural Engagement, Inc.
NY
Reporting § 200.303 § 200.502 § 200.510
Finding 2022-006: Federal Financial Reporting Requirements (Significant Deficiency) Information on the Federal Program: U.S. Department of State ALN 19.040 Criteria or Specific Requirement: Code of Federal Regulations (CFR) Section 200.303(b) requires non-federal entities to establish and maintain...
Finding 2022-006: Federal Financial Reporting Requirements (Significant Deficiency) Information on the Federal Program: U.S. Department of State ALN 19.040 Criteria or Specific Requirement: Code of Federal Regulations (CFR) Section 200.303(b) requires non-federal entities to establish and maintain effective internal control over federal awards that provide reasonable assurance that the non-federal entity is managing federal awards in compliance with federal statutes, regulations, and terms and conditions of the federal award. CFR Section 200.502(a) states that the determination of when a federal award is expended should be based on when the activity related to the federal award occurs. CFR Section 200.510 states that the auditee must prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements which must include the total federal awards expended as determined in accordance with CFR Section 200.502. Condition: The schedule of expenditures of federal awards for the year ended December 31, 2022, did not originally include indirect costs totaling $43,632. Cause: FCE's management prepared the schedule of expenditures of federal awards using only direct costs. However, FCE had applied the 10-percent de minimis indirect cost rate when submitting its financial reports. Effect or Potential Effect: The exclusion of indirect costs caused inaccurate amounts to be reported in the SEFA at the start of the audit. This could have caused an inaccurate major program determination. Recommendation: FCE should implement a process for preparing the SEFA that includes comparing amounts reported in the SEFA to amounts included in financial reports of expenditures that are submitted to federal agencies. Action Taken: FCE acknowledges the importance of proper Federal Financial Reporting. FCE will develop and implement formal accounting policies and procedures to ensure that Federal Financial Requirements are met. These will include the steps to follow for preparation of the SEFA, including comparing amounts reported in the SEFA to amounts included in financial reports of expenditures that are submitted to Federal agencies.
View Audit 46561
Finding 38859 (2022-005)
Significant Deficiency 2022
Forum for Cultural Engagement, Inc.
NY
Cash Management Reporting Significant Deficiency § 200.303
Finding 2022-005: Cash Management and Reporting (Significant Deficiency) Information on the Federal Program: U.S. Department of State ALN 19.040 Criteria or Specific Requirement: 2 CFR Section 200.303 requires auditees to establish and maintain effective internal control over federal awards that ...
Finding 2022-005: Cash Management and Reporting (Significant Deficiency) Information on the Federal Program: U.S. Department of State ALN 19.040 Criteria or Specific Requirement: 2 CFR Section 200.303 requires auditees to establish and maintain effective internal control over federal awards that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: FCE did not maintain documentary evidence of the review and approval of either its requests for cash drawdowns or its performance reports in accordance with the internal control requirements. Cause: FCE's management team works collaboratively to prepare the requests for cash draw downs and prepare the performance reports prior to submission. Per discussion with management, the review and approval is performed verbally during this process. As a result, FCE was not able to provide adequate support to document the review and approval of either its requests for cash drawdowns or its performance reports. Effect or Potential Effect: FCE was not able to provide evidence of the implementation of internal controls related to review and approval for cash draw downs and performance reports. Therefore, these submissions may have been inaccurately prepared. Recommendation: FCE should retain documentary evidence of its review and approval process, which should occur prior to submission of the requests for cash draw downs and performance reports. Action Taken: FCE acknowledges the importance of documentation to support review and approval of cash drawdowns and performance reports. FCE will develop and implement formal accounting policies and procedures to ensure that it completes and maintains the proper documentation with respect to requests for an advance or reimbursement (Form SF-270) and filing a progress report (SF-PPR).
View Audit 46561
Finding 38858 (2022-004)
Significant Deficiency 2022
Forum for Cultural Engagement, Inc.
NY
Period of Performance Reporting Significant Deficiency § 200.211
Finding 2022-004: Period of Performance (Significant Deficiency) Information on the Federal Program: U.S. Department of State ALN 19.040 Criteria or Specific Requirement: 2 CFR Section 200 defines the period of performance as the total estimated time interval between the start of an initial Federa...
Finding 2022-004: Period of Performance (Significant Deficiency) Information on the Federal Program: U.S. Department of State ALN 19.040 Criteria or Specific Requirement: 2 CFR Section 200 defines the period of performance as the total estimated time interval between the start of an initial Federal award and the planned end date, which may include one or more funded portions, or budget periods. Identification of the period of performance in the Federal award per 2 CFR Section 200.211(b)(5) does not commit the awarding agency to fund the award beyond the currently approved budget period. Condition: During the year ended December 31, 2022, FCE had seven grants under ALN 19.040, which supported the same projects and programs which had different periods of performance. We noted that costs totaling less than $25,000 were incurred outside the period of performance for two of the grants under ALN 19.040. Cause: FCE has no accounting policies and procedures in place to provide guidance to management on requirements related to accounting for federal awards in accordance with the Uniform Guidance. Effect or Potential Effect: FCE charged costs outside the period of performance for two grants under ALN 19.040. Recommendation: FCE should develop accounting policies and procedures to provide guidance to management regarding the proper internal controls over both financial reporting and compliance with federal awards. Action Taken: FCE acknowledges the discrepancy with respect to Period-of-Performance reporting, and the recommendation to develop accounting policies and procedures for proper financial reporting and compliance with Federal awards. FCE will develop and implement formal accounting policies and procedures to correct this deficiency.
View Audit 46561
Finding 38856 (2022-002)
Material Weakness 2022
Forum for Cultural Engagement, Inc.
NY
Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring § 200.317 § 200.318 § 200.327
Finding 2022-002: Procurement Policy (Material Weakness) Information on the Federal Program: U.S. Department of State ALN 19.040 Criteria or Specific Requirement: 2 CFR Section 200.318 requires that the non-Federal entity must have and use documented procurement procedures, consistent with State, ...
Finding 2022-002: Procurement Policy (Material Weakness) Information on the Federal Program: U.S. Department of State ALN 19.040 Criteria or Specific Requirement: 2 CFR Section 200.318 requires that the non-Federal entity must have and use documented procurement procedures, consistent with State, local, and tribal laws and regulations and the standards of this section, for the acquisition of property or services required under a Federal award or subaward. The non-Federal entity's documented procurement procedures must conform to the procurement standards identified in ?? 200.317 through 200.327. Condition: FCE does not have a formal written procurement policy that conforms to the requirements of the Uniform Guidance. As a result, no procurement files were maintained to document FCE's procurement actions. Cause: FCE has no accounting policies and procedures in place to provide guidance to management on the documentary evidence requirements in accordance with proper internal controls and the Uniform Guidance. Effect or Potential Effect: Without either a procurement policy or procurement documentation, there is a risk that FCE did not perform a proper evaluation of each potential vendor whose costs were charged to federal programs. Recommendation: FCE should develop accounting policies and procedures to provide guidance to management regarding the proper internal controls over both financial reporting and compliance with federal awards. Included in those policies and procedures should be a procurement policy that conforms to the requirements of the Uniform Guidance. Furthermore, FCE should maintain documentation in its files to provide evidence to support that it followed the procurement policy. Action Taken: FCE acknowledges the requirements of the Uniform Guidance and the non-compliance implication for Federal awards. FCE is in the process of developing and implementing a procurement policy to ensure proper competitive procedures are followed with respect to its procurements, specifically its vendors. FCE will ensure that proper documentation is maintained in its files in accordance with the policy to be implemented.
View Audit 46561
Finding 38855 (2022-004)
Significant Deficiency 2022
Native Village of Selawik
AK
Questioned Costs Reporting Significant Deficiency
Federal Award Finding: 2022-004 Reporting - Significant Deficiency in Internal Control over Compliance Name and Contact Person: Tanya Ballot, Tribal Administrator Corrective Action: Management will ensure that reporting for the SLFRF funds is filed accurately and timely by the required deadlines. Th...
Federal Award Finding: 2022-004 Reporting - Significant Deficiency in Internal Control over Compliance Name and Contact Person: Tanya Ballot, Tribal Administrator Corrective Action: Management will ensure that reporting for the SLFRF funds is filed accurately and timely by the required deadlines. The 2022 annual report has now been submitted. The 2023 annual report had already been filed timely as required. Proposed Completion Date: September 30, 2023
View Audit 44121
Finding 38842 (2022-001)
Material Weakness 2022
Neighborhood Housing Services of the Black Hills, Inc.
SD
Reporting Internal Control / Segregation of Duties
Responsible Individuals: Mike Walker (CEO) and Kathleen Burnham (Accountant) Corrective Action Plan: The Organization has accepted the risk associated with requesting the auditors to prepare the financial statements and SEFA and continues to plan for the auditors to prepare the reports. Due to the c...
Responsible Individuals: Mike Walker (CEO) and Kathleen Burnham (Accountant) Corrective Action Plan: The Organization has accepted the risk associated with requesting the auditors to prepare the financial statements and SEFA and continues to plan for the auditors to prepare the reports. Due to the cost of hiring a full-time replacement staff accountant, the board of directors and management are willing to accept this degree of risk associated with audit adjustments and will assist with additional internal oversight to limit risk accordingly. Anticipated Completion Date: Ongoing
View Audit 34506
Finding 38832 (2022-001)
Significant Deficiency 2022
The Corporation of Haverford College
PA
Questioned Costs Student Financial Aid Reporting
2022-001 National Student Loan Data Systems (NSLDS) Enrollment Reporting ? CFDA No. 84.007, 84.033, 84.038, 84.063, 84.268 Recommendation: We recommend the College review its policies and procedures on reporting of enrollment status changes to NSLDS to ensure that all status changes are being report...
2022-001 National Student Loan Data Systems (NSLDS) Enrollment Reporting ? CFDA No. 84.007, 84.033, 84.038, 84.063, 84.268 Recommendation: We recommend the College review its policies and procedures on reporting of enrollment status changes to NSLDS to ensure that all status changes are being reported accurately to be in compliance with regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Since the College records are correct, we believe this resulted from an incorrect data field extracted during the integration process. The Registrar's Office is working with IITS to update the code generating the extract, as appropriate, so that the Program enrollment status date is equal to the campus-level status date when appropriate. Name(s) of the contact person(s) responsible for corrective action: James Keane, Registrar Planned completion date for corrective action plan: Effective January 2023.
View Audit 37923
Finding 38829 (2022-001)
Material Weakness 2022
City of Springfield
OH
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties
In reference to audit finding 2022-001, I will ensure accuracy of the reporting of sub recipients, subawards, accuracy in amounts reported and timely submission of all quarterly project and expenditure reports for Coronavirus State and Local Fiscal Recovery Funds effective immediately. The City is ...
In reference to audit finding 2022-001, I will ensure accuracy of the reporting of sub recipients, subawards, accuracy in amounts reported and timely submission of all quarterly project and expenditure reports for Coronavirus State and Local Fiscal Recovery Funds effective immediately. The City is grateful for the monies provided by the SLFRF and the once in a generation impact that projects that we would have otherwise been unable to fund will have; these projects will have a long lasting impact in the community. The extensive reporting requirements established by the U.S. Department of Treasury have placed an additional burden on the City at a time when recruiting and retaining government employees, especially in finance, has been difficult. However, the City understands the importance of complying with these requirements and will work to allocate and adequately train staff on reporting requirements. The due date for the third quarter report is October 31, 2023. I will ensure the draft of this report is completed in early October and will ask our audit firm, Clark, Schaefer, Hackett & Co. to review it for compliance prior to submission.
View Audit 34705
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