Corrective Action Plans

Finding 3630 (2022-003)

None 2022

Lucile Salter Packard Children's Hospital at Stanford

CA

Reporting Subrecipient Monitoring § 200.512

2022-003 – Late Submission of Uniform Guidance Report Cluster: Not applicable Federal Granting Agency: All federal agencies represented on the SEFA Award Name: All awards on the SEFA Award Year: All awards on the SEFA CFDA #: All awards on the SEFA CFDA Title: All awards on the SEFA Pass-through en...

2022-003 – Late Submission of Uniform Guidance Report Cluster: Not applicable Federal Granting Agency: All federal agencies represented on the SEFA Award Name: All awards on the SEFA Award Year: All awards on the SEFA CFDA #: All awards on the SEFA CFDA Title: All awards on the SEFA Pass-through entity: All identified on the SEFA Management’s Response: Management is in agreement with the recommendation as stated above. The audit for this fiscal year was unique and is not indicative of the typical audit process and timeliness of LPCH. Corrective Action Plan: Complete subsequent audits in a timely manner consistent with previous year. Leadership Responsible: Melanie Davidson, Vice President and Controller, who can be reached by email at mdavidson@stanfordchildrens.org

View Audit 5637

Finding 3579 (2022-002)

None 2022

King Philip Regional School District

MA

Reporting

The District expects to improve filing requirements in future periods.

View Audit 5592

Finding 3577 (2022-002)

Material Weakness 2022

Purdue Polytechnic High School of Indianapolis

IN

Reporting § 200.510

2022-002 Criteria – According to 2 CFR Subpart F Section 200.510b, the auditee must prepare a Schedule of Expenditures of Federal Awards (SEFA) for the period that includes all amounts spent on federal programs during the reporting period. Condition – The SEFA excluded the Emergency Connectivity Fun...

2022-002 Criteria – According to 2 CFR Subpart F Section 200.510b, the auditee must prepare a Schedule of Expenditures of Federal Awards (SEFA) for the period that includes all amounts spent on federal programs during the reporting period. Condition – The SEFA excluded the Emergency Connectivity Fund Program and was materially understated by $81,750. Cause – PPHS had significant turnover in finance personnel during and after the 21-22 school year. Effect – An audit adjustment was made to add the Emergency Connectivity Fund Program expenditures of $81,750 to the SEFA. The increase in expenditures resulted in the selection of an additional major program to achieve the audit coverage required by the Uniform Guidance. Corrective Action Plan – PPHS had significant turnover in finance personnel during the 22-23 school year. PPHS hired a full-time Financial Controller on July 31st, 2023 and has been working with accounting consultants to improve processes and procedures throughout FY23. We will implement a review process for the SEFA whereby key members of management review the SEFA for completeness. Responsible for CAP – Todd Burleson, Financial Controller. Anticipated completion date – Processes were improved in FY23 through assistance from accounting consultants. Policies and procedures updates will be implemented in FY24.

View Audit 5570

Finding 3557 (2022-001)

Material Weakness 2022

Holt, County of

MO

Reporting Subrecipient Monitoring § 200.510

Beginning in 2023, the Holt County Clerk has implemented a process to obtain award letters from grant writers and documenting the funding details. The Holt County Clerk is looking into software which is able to track projects year over year to make reporting more manageable.

View Audit 5564

Finding 3549 (2022-002)

Significant Deficiency 2022

YWCA of Eastern Union County, Inc.

NJ

Allowable Costs / Cost Principles Cash Management Reporting

The YWCA will separate the duties of the key functions by adding additional employees, training existing employes and utilizing non-financial personnel where applicable.

View Audit 5561

Finding 3517 (2022-002)

Significant Deficiency 2022

Northwestern Illinois Community Action Agency

IL

Questioned Costs Reporting Significant Deficiency § 200.512

Action Taken: NICAA has parted ways with previous auditors, O’Connor & Brooks. NICAA has contracted with WIPFLI to standardize our internal controls and financial reporting. WIPFLI follows the Generally Accepted Accounting Principles (GAAP) standards more closely than previous auditors. In 2024, N...

Action Taken: NICAA has parted ways with previous auditors, O’Connor & Brooks. NICAA has contracted with WIPFLI to standardize our internal controls and financial reporting. WIPFLI follows the Generally Accepted Accounting Principles (GAAP) standards more closely than previous auditors. In 2024, NICAA will be working with WIPFLI to update internal controls and financial recording policies and procedures. Management and the Board of Directors will remain involved in the financial affairs of Northwestern Illinois Community Action Agency by providing oversight and independent review of financial reporting and accounting procedures.

View Audit 5528

Finding 3501 (2022-004)

Significant Deficiency 2022

Barry County, Missouri

MO

Reporting Internal Control / Segregation of Duties Cash Management

The clerk is preparing and reporting COVID-19 funds and will work with the supervisor and treasurer to ensure correct reporting in the future. To be implemented in the next reporting cycle April 2024.

View Audit 5501

Finding 3500 (2022-003)

Significant Deficiency 2022

Barry County, Missouri

MO

Reporting Subrecipient Monitoring

The treasurer will create a spreadsheet to help in the tracking of federal funds. The treasurer is currently working on the spreadsheet and is in the process of looking up all 2023 funds that will be ready for the 2024 budget year.

View Audit 5501

Finding 3497 (2022-005)

Material Weakness 2022

Mental Health America of Wisconsin, Inc.

WI

Cash Management Reporting Matching / Level of Effort / Earmarking

• Condition: During testing of required financial reports and invoices, we noted differences in the amounts of expenses reported to grantors compared to actual expenses incurred during those periods. • Response Response MHA relies on our accounting representative to ensure that the invoices submitte...

• Condition: During testing of required financial reports and invoices, we noted differences in the amounts of expenses reported to grantors compared to actual expenses incurred during those periods. • Response Response MHA relies on our accounting representative to ensure that the invoices submitted to the accountant each week are added to the appropriate GL account to ensure the cost report reflects the correct amounts being reported to the grantors match the actual expenses incurred. • Planned Corrective Action: Again, monthly meetings reviewing the cost reports and GL together will reduce mistakes like this from MHA and the Accounting Rep. moving forward. MHA and the Accounting Rep will review the expenses being submitted for reimbursement together to ensure expenses incurred match the expenses being reported to the grantor.

View Audit 5476

Finding 3485 (2022-002)

Significant Deficiency 2022

Washington Association for Community Health

WA

Questioned Costs Allowable Costs / Cost Principles Cash Management

Recommendation: The Association should ensure source documentation is maintained for all costs and elements of a cost calculation reimbursed by federal awards. Explanation or disagreement with audit finding: There is no disagreement with the audit finding from responsible officials that two out of ...

Recommendation: The Association should ensure source documentation is maintained for all costs and elements of a cost calculation reimbursed by federal awards. Explanation or disagreement with audit finding: There is no disagreement with the audit finding from responsible officials that two out of forty wage rate authorization forms requested were not located. Other documentation was submitted that supported the wage rates, including results of a salary survey performed by an HR consulting company. Actions taken in response to finding: In response to the finding, the Association generated detailed pay rate change history reports from the payroll system for these two employees and took a random sample of pay history for three other employees. Nothing unusual was identifiable. The Association will ensure source documentation is maintained for all federal award cost reimbursements by taking the following actions: • At least two Association leadership staff members will review all payroll changes and save documentation in secure, electronic personnel files and payroll processing files. • An improved human resources information and payroll system with more robust time tracking, reporting and document storage features is being implemented. • Detailed requirements for payroll changes will be added to revised finance and human resources policies and procedures (currently under revision). Name(s) or the contact person(s) responsible for correction action: Laura Dale, Director of Finance Bob Marsalli, CEO Planned completion date for corrective action plan: January, 2024

View Audit 5456

Finding 3471 (2022-003)

Material Weakness 2022

Center for Disease Dynamics Economics & Policy Inc.

MD

Material Weakness Reporting Questioned Costs

Agree with the finding . We will make sure that the performance year- end audit will be in a shorter period after year end prepare and review all necessary schedules, and reconcile all accounts in a timely manner so that the audit can be performed befor the nine- month deadline. We have statrted th...

Agree with the finding . We will make sure that the performance year- end audit will be in a shorter period after year end prepare and review all necessary schedules, and reconcile all accounts in a timely manner so that the audit can be performed befor the nine- month deadline. We have statrted the auadit process works early this yearand we will be filling the audit report with the Fedral Audit clearing house within time . Anticipated Completion Date : 03/31/2023 Actual date of implementation : 03/31/2023

View Audit 5453

Finding 3461 (2022-002)

Material Weakness 2022

Lowcountry Community Action Agency, Inc.

SC

Questioned Costs Reporting

Corrective Action Planned: The payroll procedures in place for processing payroll and paying liabilities will be reviewed and adjusted to correct the misstatement of payroll expenses and avoid overpayment of liabilities. Additionally, the Agency has requested a refund of the funds overpaid to the So...

Corrective Action Planned: The payroll procedures in place for processing payroll and paying liabilities will be reviewed and adjusted to correct the misstatement of payroll expenses and avoid overpayment of liabilities. Additionally, the Agency has requested a refund of the funds overpaid to the South Carolina Department of Employment and Workforce and will be collecting those funds quarterly through future filings according to feedback received. Contact Person Responsible: Tara Glover, Executive Director Anticipated Completion Date: December 31, 2023

View Audit 5429 Questioned Costs: $1

Finding 3443 (2022-004)

None 2022

Bossier Office of Community Services, Inc.

LA

Reporting Equipment & Real Property Management

The cause of SF-429 reports not being filed in a timely manner was that there had been a change in the staffing of the finance director position and sufficient onboarding had not been provided prior to the report being due. The Head Start Regional Office provided Training and Technical Assistance th...

The cause of SF-429 reports not being filed in a timely manner was that there had been a change in the staffing of the finance director position and sufficient onboarding had not been provided prior to the report being due. The Head Start Regional Office provided Training and Technical Assistance that included providing instructions on the filing process for the annual filing of SF-429 and SF-429A reports. The finance director is responsible for filing the Real Property Status Report (SF 429) and must provide the executive director with the SR-429 reports for re-verification of submission.

View Audit 5404

Finding 3442 (2022-003)

None 2022

Bossier Office of Community Services, Inc.

LA

Reporting

The cause of SF-425 reports not being filed in a timely manner was that there was a change in the position of finance director and that onboarding for the new person had not been completed by the time the reports were due. The Head Start Regional Office provided training and technical assistance tha...

The cause of SF-425 reports not being filed in a timely manner was that there was a change in the position of finance director and that onboarding for the new person had not been completed by the time the reports were due. The Head Start Regional Office provided training and technical assistance that included instructions on the process for the annual filing of SF-425 reports. The agency developed a corrective action plan that include the Finance Director must provide the Executive Director with the SF-425 reports to review and sign for reverification of submission of the report.

View Audit 5404

Finding 3438 (2022-003)

Material Weakness 2022

Juneau County Housing Authority

WI

Reporting Internal Control / Segregation of Duties

2022-003 Material Audit Adjustment Corrective Action Planned: The material misstatements detected as a result of audit procedures were corrected by management. The Authority will review all adjusting entries posted and make all such necessary adjustments in the future. The Executive Director will co...

2022-003 Material Audit Adjustment Corrective Action Planned: The material misstatements detected as a result of audit procedures were corrected by management. The Authority will review all adjusting entries posted and make all such necessary adjustments in the future. The Executive Director will continue to monitor all financial activity and adjust account balances as needed throughout the year and at year-end to prevent misstatements from occurring. Completion Date: December 31, 2023

View Audit 5389

Finding 3434 (2022-001)

Significant Deficiency 2022

Juneau County Housing Authority

WI

Internal Control / Segregation of Duties Reporting

Corrective Action Planned: Due to the Authority's size, it is cost-prohibitive and impractical to achieve the ideal level of segregation of duties. The Authority has implemented as many controls and segregation of duties as practically possible for an organization of this size. Completion Date: Ongo...

Corrective Action Planned: Due to the Authority's size, it is cost-prohibitive and impractical to achieve the ideal level of segregation of duties. The Authority has implemented as many controls and segregation of duties as practically possible for an organization of this size. Completion Date: Ongoing

View Audit 5389

Finding 3431 (2022-002)

Significant Deficiency 2022

West Central Texas Council of Governments

TX

Subrecipient Monitoring Reporting

The Council has employed a CPA with extensive knowledge of grant management and accounting to reconcile and monitor grant awards and ensure proper financial reporting. The Council will reconcile grant receivables and ensure accurate grant accounting on an ongoing basis, particularly at fiscal year e...

The Council has employed a CPA with extensive knowledge of grant management and accounting to reconcile and monitor grant awards and ensure proper financial reporting. The Council will reconcile grant receivables and ensure accurate grant accounting on an ongoing basis, particularly at fiscal year end. As a result, the Council will be prepared to complete their single audit in a timely manner and in accordance with federal guidelines.

View Audit 5378

Finding 3427 (2022-002)

Significant Deficiency 2022

West Central Texas Regional Foundation

TX

Subrecipient Monitoring Reporting

The Foundation has employed a CPA with extensive knowledge of grant management and accounting to reconcile and monitor grant awards and ensure proper financial reporting. The Foundation will reconcile grant receivables and ensure accurate grant accounting on an ongoing basis, particularly at fiscal ...

The Foundation has employed a CPA with extensive knowledge of grant management and accounting to reconcile and monitor grant awards and ensure proper financial reporting. The Foundation will reconcile grant receivables and ensure accurate grant accounting on an ongoing basis, particularly at fiscal yearend. As a result, the Foundation will be prepared to complete their single audit in a timely manner and in accordance with federal guidelines.

View Audit 5376

Finding 3389 (2022-010)

Material Weakness 2022

City of Philadelphia

PA

Subrecipient Monitoring Reporting

Assistance Listing 93.268 Immunization Cooperative Agreements Assistance Listing 93.940 HIV Prevention Activities Health Department Based ...

Assistance Listing 93.268 Immunization Cooperative Agreements Assistance Listing 93.940 HIV Prevention Activities Health Department Based Views of the Responsible Officials and Corrective Action Plan: The Department of Public Health will strengthen procedures to ensure the accuracy and submission of FFATA reports. The Division of Disease Control (DDC) acknowledges the discrepancy within the submitted FFATA report for Immunization Cooperative Agreements Grant Program (ALN 93.268). DDC will implement appropriate review and preparation for all FFATA reporting by querying the necessary systems to gather and identify all pertinent information regarding contracts and amounts. The Division of HIV Health’s FFATA reports were late due to employee turnover and attempts to obtain information from providers. The Division of HIV Health is researching the fact that expenditure information for the FFATA reports included only six month of awards and not the full twelve months, as well as the fact that a subaward was not included in the source document used in preparation of the FFATA report. Contact Person(s): Ryan Taylor, Chief Operating Officer and Deputy Commissioner, Philadelphia Department of Public Health, 215-686-5207 Kathleen Brady, Director/ Medical Director, Division of HIV Health, Philadelphia Department of Public Health, 215-685-4778

View Audit 5296

Finding 3387 (2022-014)

None 2022

City of Philadelphia

PA

Questioned Costs Subrecipient Monitoring Reporting

Assistance Listing 21.023 Emergency Rental Assistance Program (ERAP) ...

Assistance Listing 21.023 Emergency Rental Assistance Program (ERAP) Views of the Responsible Officials and Corrective Action Plan: We disagree with the finding regarding spending reported to the Commonwealth of Pennsylvania. Prior to April 2022, reporting to the state was generated from a reporting dashboard within the Quickbase database. Internal controls checking these reports against raw data revealed an issue with the programming of the dashboard, and beginning in April 2022, reports were generated using raw data downloaded from the portal. Once this issue was detected and resolved, PHDC and the City sent updated and corrected reporting to the Commonwealth, along with a statement detailing our shift in methodology. This shift, and the corrected reports, were accepted by the Commonwealth, as shown in the email chains that were provided to the Controller’s Office. The data underlying the original ERA1 and ERA2 January 2022 reports cited in the finding cannot be recreated since the errors have now been permanently corrected. Auditor’s Comments on Agency’s Response: Regarding the corrected reports provided via email chains with the Commonwealth to our office, we have the following comment: Only one email chain provided had an attached “updated historical check” for ERAP1, submitted to the Commonwealth in July 2022. The historical check included a line item for the month in question, January 2022, but was still reporting the amounts of $173,807 and $22,042 for the Administrative Paid categories (See Table 6). These amounts remain unsubstantiated per our audit testing. Additionally, no corrected reports or updated historical checks were provided via these email chains to address the discrepancies noted for ERAP2 (See Table 7). Contact Person: Dan Gasiewski, Chief Grants Compliance Officer, Grants Office, Office of the Director of Finance

View Audit 5296 Questioned Costs: $1

Finding 3291 (2022-005)

Significant Deficiency 2022

Mary's Center for Maternal and Child Care, Inc.

DC

Allowable Costs / Cost Principles Questioned Costs Reporting § 200.301

Views of Responsible Officials: Mary's Center is currently formalizing the existing checklist of all Programmatic Reports required for each of our Federal Grants. This checklist is being reviewed and updated by our Director of Grants. In addition, there is now a bi-weekly meeting in place between th...

Views of Responsible Officials: Mary's Center is currently formalizing the existing checklist of all Programmatic Reports required for each of our Federal Grants. This checklist is being reviewed and updated by our Director of Grants. In addition, there is now a bi-weekly meeting in place between the Programmatic and Finance teams to address any changes or updates to grants. Lastly, a Grants liaison was recently employed at Mary's Center. This person will act as the conduit between our Programmatic and Finance teams and help maintain this checklist on a going forward basis.

View Audit 5266

Finding 3226 (2022-009)

Material Weakness 2022

Mary's Center for Maternal and Child Care, Inc.

DC

Questioned Costs Reporting Matching / Level of Effort / Earmarking § 200.303 § 200.512

Views of Responsible Officials: As detailed in our Policy and Procedure document Mary's Center has developed a detailed pre-audit process to ensure our formal-year end closing occurs with no issues. In preparation for our annual audit, all accounts will be reconciled prior to the beginning of the au...

Views of Responsible Officials: As detailed in our Policy and Procedure document Mary's Center has developed a detailed pre-audit process to ensure our formal-year end closing occurs with no issues. In preparation for our annual audit, all accounts will be reconciled prior to the beginning of the audit period using a detailed workflow. The workflow includes a formalized checklist and workplan with the following tasks that need to be completed:  Patient Receivable Schedule Reconciliation  Patient Revenue Reconciliation  Asset and Liability Accounts Reconciliation Views of Responsible Officials (continued): Pre-Audit reconciliation efforts and adherence to the workflow will be co-led by the Assistant Controller, Director of Grants, and Director of Revenue Initiatives and reviewed by multiple levels of leadership. In addition, to combat the growth of our organization and additional regulations we have implemented or are in the process of implementing the following activities at Mary's Center:  Employed an experienced Grant director to oversee the grant department and optimize productivity and quality;  Actively enlisting the services of an experienced Finance Consultant to perform an assessment of the entire Finance department including current process and staffing needs;  Invested in technologies such as Sage Intacct ERP (industry leader) to replace manual processes;  Budgeted for additional Finance staffing in our upcoming annual budget to combat current capacity issues. Collectively, these processes and staffing updates will ensure Data Collection Forms are submitted timely going forward.

View Audit 5266

Finding 3222 (2022-004)

Material Weakness 2022

Mary's Center for Maternal and Child Care, Inc.

DC

Reporting Internal Control / Segregation of Duties § 200.302

Views of Responsible Officials: Mary's Center Finance team has revised our Financial Policies and Procedures Manual to further outline our standard operating procedures (SOPs) and created additional supporting documentation that details SOPs for current processes/procedures. We have also defined in ...

Views of Responsible Officials: Mary's Center Finance team has revised our Financial Policies and Procedures Manual to further outline our standard operating procedures (SOPs) and created additional supporting documentation that details SOPs for current processes/procedures. We have also defined in this supporting documentation contingency plans to combat the lack of knowledge transfer that can occur with unexpected staff attrition. Lastly, our Director of Grants has begun reconciling our SEFA report monthly to ensure we are accurate in our reporting and can proactively address any issues.

View Audit 5266

Finding 3213 (2022-002)

Material Weakness 2022

Partners in Prevention Education

WA

Reporting Internal Control / Segregation of Duties § 200.512

Internal Control over Timely Filing of Data Collection Form PiPE will work with accounting consultants and audit contractors to file required financial reports in a timely manner, and will work internally with programs for narrative reports to be filed timely.

View Audit 5229

Finding 3185 (2022-004)

Significant Deficiency 2022

Greenfields Irrigation District

MT

Reporting

Planned Corrective Action: The Planned Corrective Action is to instruct future GID Grant Managers the importance of quality control and review of reporting prior to submitting either for reimbursement or simply project reporting requirements during period project performance and project finance repo...

Planned Corrective Action: The Planned Corrective Action is to instruct future GID Grant Managers the importance of quality control and review of reporting prior to submitting either for reimbursement or simply project reporting requirements during period project performance and project finance reports. Mistakes, when discovered, can be corrected by amending the submitted report or on a subsequently scheduled report. Name of Contact Person: Erling A. Juel, District Manager, will be responsible for implementing this corrective action by working with the District’s grant managers to properly implement the corrective action for on-going and current grants. Anticipated completion date: The Corrective Action will be implemented immediately and applied to the administration of on-going Federal grants.

View Audit 5206

Corrective Action Plans

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