Corrective Action Plans

Finding 398249 (2022-001)

Significant Deficiency 2022

Assemblies of God Family Services Agency

AR

Allowable Costs / Cost Principles Significant Deficiency Internal Control / Segregation of Duties

Former finance manager had been replaced by the time the audit began. Interim finance manager, Stephanie Polites wrote off all uncollectable or undocumented accounts receivable, and implemented a new tracking and monitoring system to be reviewed on a periodic basis. No issues noted since implementat...

Former finance manager had been replaced by the time the audit began. Interim finance manager, Stephanie Polites wrote off all uncollectable or undocumented accounts receivable, and implemented a new tracking and monitoring system to be reviewed on a periodic basis. No issues noted since implementation.

View Audit 306926

Finding 398193 (2022-002)

Significant Deficiency 2022

East Alabama Regional Planning and Development Commission

FL

Allowable Costs / Cost Principles Reporting Significant Deficiency

Finance Department was and is undergoing software conversion that has presented a large learning curve to finance staff. EARPDC will endeavor to complete audit filing on time in 2023.

View Audit 306900

Finding 398102 (2022-002)

Material Weakness 2022

East Side Neighborhood Services, Inc.

MN

Reporting Significant Deficiency Internal Control / Segregation of Duties

Views of Responsible Officials and Planned Corrective Actions The Organization’s management is aware of this significant deficiency and addresses it by obtaining our assistance in the preparation of the Organization’s annual financial statements. Management reviews and approves the completed stateme...

Views of Responsible Officials and Planned Corrective Actions The Organization’s management is aware of this significant deficiency and addresses it by obtaining our assistance in the preparation of the Organization’s annual financial statements. Management reviews and approves the completed statements and distributes them to the users.

View Audit 306840

Finding 397018 (2022-003)

Significant Deficiency 2022

Mobile Housing Authority

AL

Eligibility HUD Housing Programs Significant Deficiency

MHA will review and enhance as necessary the program’s existing quality control (QC) daily data validation reports to include a measure that crosschecks existing reports in the Yardi system of record and aids in validating data routinely submitted to HUD’s PIC system. In 2023, MHA implemented a Hous...

MHA will review and enhance as necessary the program’s existing quality control (QC) daily data validation reports to include a measure that crosschecks existing reports in the Yardi system of record and aids in validating data routinely submitted to HUD’s PIC system. In 2023, MHA implemented a Housing Specialist-II team lead to oversee staff processing annual reexaminations in accordance with 24 CFR 982.516. This team member is responsible for ensuring families are notified in a timely manner and if they do not comply with the annual reexamination requirement, they receive termination notices in compliance with HUD and MHA Administrative Plan requirements. MHA also implemented two compliance analysts in 2023; these staff persons currently report to the Program Management Analyst who monitors HUD’s PIC system and analyzes discrepancies between PIC data and MHA data housed in the Yardi system of record. This information is maintained in the program file. Responsible Person: Magdalene Watkins, Program Administrator Projected Completion Date: April 30, 2024

View Audit 306404

Finding 397016 (2022-002)

Significant Deficiency 2022

Mobile Housing Authority

AL

HUD Housing Programs Internal Control / Segregation of Duties Reporting

Management has reviewed its staffing needs and end of year complexities and requirements necessary to report U.S. GAAP basis financial statements. Management has hired additional staff that possess the necessary accounting and reporting skills and experience to assist with interim reporting, end of ...

Management has reviewed its staffing needs and end of year complexities and requirements necessary to report U.S. GAAP basis financial statements. Management has hired additional staff that possess the necessary accounting and reporting skills and experience to assist with interim reporting, end of year close, reconciliations of all significant account balances, and strengthening the internal controls over financial reporting including amounts reported in the financial data schedule. In addition to these action steps, we will get started earlier in conducting our end of year reconciliations and enhance our over-sight so we can better monitor and evaluate our readiness to report our financial statements in compliance with 24 CFR Section 5.801. Responsible Person: Jeffery J. Bennett, Chief Financial Officer Projected Completion Date: June 30, 2023

View Audit 306404

Finding 396508 (2022-002)

Significant Deficiency 2022

Mental Health Association in Orange County, Inc.

NY

Special Tests & Provisions HUD Housing Programs Significant Deficiency

• Finding 2022-002 – Compliance and Significant Deficiency in Internal Control over compliance with Special Tests and Provisions: o U.S. Department of Housing and Urban Development o Agency Response: Concurs with audit findings. o Corrective Action Plan: The agency has developed, revised and implem...

• Finding 2022-002 – Compliance and Significant Deficiency in Internal Control over compliance with Special Tests and Provisions: o U.S. Department of Housing and Urban Development o Agency Response: Concurs with audit findings. o Corrective Action Plan: The agency has developed, revised and implemented internal controls in the form of written program policies and procedures to ensure that the agency is in compliance with changes to regulatory requirements. Worksheets are now updated annually and verified by the Director of Corporate Compliance to reflect the current utility allowances within 30-days of publication. The Assistant Director of Housing and Care Coordination will notify all staff responsible for administering HUD programs of the policy changes and train those staff accordingly. o Person Responsible: John Lent, Director of Corporate Compliance o Date of Completion: July 31, 2024

View Audit 306118

Finding 396507 (2022-001)

Significant Deficiency 2022

Mental Health Association in Orange County, Inc.

NY

Special Tests & Provisions HUD Housing Programs Significant Deficiency

• Finding 2022-001 – Compliance and Significant Deficiency in Internal Control over compliance with Special Tests and Provisions o U.S. Department of Housing and Urban Development o Agency Response: Concurs with audit findings. o Corrective Action Plan: The agency has developed, revised and impleme...

• Finding 2022-001 – Compliance and Significant Deficiency in Internal Control over compliance with Special Tests and Provisions o U.S. Department of Housing and Urban Development o Agency Response: Concurs with audit findings. o Corrective Action Plan: The agency has developed, revised and implemented internal controls in the form of written program policies and procedures to ensure that the agency is in compliance with changes to regulatory requirements. Worksheets are now updated annually and verified by the Director of Corporate Compliance to reflect the current fair market rent tables within 30-days of publication. The Assistant Director of Housing and Care Coordination will notify all staff responsible for administering HUD programs of the policy changes and train those staff accordingly. o Person Responsible: John Lent, Director of Corporate Compliance o Date of Completion: July 31, 2024

View Audit 306118

Finding 396193 (2022-001)

Significant Deficiency 2022

Butte Local Development Corporation

MT

Questioned Costs Reporting Significant Deficiency

Butte Local Development Corporation's fiscal year end is October31. By mid-december, a draft of the Annual Financiel Statements will be prepared by fiscal staff and made available to review by the Executive Director and Board of Directors. Final financial statements will be sent to the auditor by mi...

Butte Local Development Corporation's fiscal year end is October31. By mid-december, a draft of the Annual Financiel Statements will be prepared by fiscal staff and made available to review by the Executive Director and Board of Directors. Final financial statements will be sent to the auditor by mid-January to allow ample time to conduct the audit and submit the audit to the Federal Audit Clearinghouse before the due date

View Audit 305818

Finding 395692 (2022-002)

Significant Deficiency 2022

Saleian Missions, Inc.

NY

Questioned Costs Subrecipient Monitoring Eligibility

Finding Number: 2022-002 - Eligibility Programs: U.S. State Department. Award Listing Number 19.517 Overseas Refugee Assistance Programs for Africa: Sunrise Project, Cairo Urban Refugees VI U.S. State Department. Award Listing Number 19.517 Overseas Refugee Assistance Programs for Africa: Sunrise...

Finding Number: 2022-002 - Eligibility Programs: U.S. State Department. Award Listing Number 19.517 Overseas Refugee Assistance Programs for Africa: Sunrise Project, Cairo Urban Refugees VI U.S. State Department. Award Listing Number 19.517 Overseas Refugee Assistance Programs for Africa: Sunrise Project, Cairo Urban Refugees VII. Planned Corrective Action: Management has adjusted its internal policy related to files maintained related to eligibility. Due to the timing of the finding the first full period that this can be implemented will be in fiscal 2024. Person Responsible: Daniel DeFilippis, Controller Expected Completion Date: December 31, 2024

View Audit 305324 Questioned Costs: $1

Finding 395691 (2022-001)

Significant Deficiency 2022

Saleian Missions, Inc.

NY

Questioned Costs Cash Management Reporting

Finding Number: 2022-001 – Reporting Programs: U.S. State Department. Award Listing Number 19.517 Overseas Refugee Assistance Programs for Africa: Sunrise Project, Cairo Urban Refugees VII U.S. State Department. Award Listing Number 19.517 Overseas Refugee Assistance Programs for Africa: Sunrise ...

Finding Number: 2022-001 – Reporting Programs: U.S. State Department. Award Listing Number 19.517 Overseas Refugee Assistance Programs for Africa: Sunrise Project, Cairo Urban Refugees VII U.S. State Department. Award Listing Number 19.517 Overseas Refugee Assistance Programs for Africa: Sunrise Project, Cairo Urban Refugees VIII U.S. Agency for International Development. Award Listing Number 98.003 Ocean Freight Reimbursement Program U.S. Agency for International Development. Award Listing Number 98.006 Foreign Assistance to American Schools and Hospitals Abroad (ASHA) - Don Bosco Sobre Ruedas (Don Bosco on Wheels) U.S. Agency for International Development. Award Listing Number 98.006 Foreign Assistance to American Schools and Hospitals Abroad (ASHA) - Walking Anew - El Salvador Planned Corrective Action: The planned correction plan is to file annual data collection forms upon the issuance of the Uniform Guidance financial statements and ensure that future data collection forms are filed timely. Person Responsible: Daniel DeFilippis, Controller Expected Completion Date: May 2024

View Audit 305324

Finding 395594 (2022-008)

Significant Deficiency 2022

Sacramento Housing and Revelopment Agency

CA

Subrecipient Monitoring HUD Housing Programs Reporting

Community Development Block Grants/Entitlement Grants – Assistance Listing No. 14.218 Recommendation: We recommend that the Agency provide additional training to program managers regarding the documentation of program compliance requirements and the development of internal controls to ensure that al...

Community Development Block Grants/Entitlement Grants – Assistance Listing No. 14.218 Recommendation: We recommend that the Agency provide additional training to program managers regarding the documentation of program compliance requirements and the development of internal controls to ensure that all compliance requirements are met. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We will ensure the federal program managers review the requirements of the Federal Funding Accountability and Transparency Act Requirements, and take the webinars and training through HUD, U.S Department of Education, and/or NCDA. In addition, Federal Programs Desk Guides and subrecipient agreements will be updated to include language regarding requirements of the Federal Funding Accountability and Transparency Act. Name(s) of the contact person(s) responsible for corrective action: Stephanie Green Planned completion date for corrective action plan: Completed 12/2023

View Audit 305205

Finding 395589 (2022-005)

Significant Deficiency 2022

Sacramento Housing and Revelopment Agency

CA

HUD Housing Programs Special Tests & Provisions Significant Deficiency

Housing Choice Voucher Cluster – Assistance Listing No. 14.871 Recommendation: We recommend management should designate one person to oversee the inspection process to ensure that all inspections are being performed in a timely manner. Furthermore, management should ensure no HAP payments are issued...

Housing Choice Voucher Cluster – Assistance Listing No. 14.871 Recommendation: We recommend management should designate one person to oversee the inspection process to ensure that all inspections are being performed in a timely manner. Furthermore, management should ensure no HAP payments are issued for units that have not passed HQS housing inspections. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The supervisor for the Owner Services Department, Ilya Prozorov, is responsible for ensuring that all inspections are completed timely and that no HAP is issued for units that do not pass HQS. Name(s) of the contact person(s) responsible for corrective action: Ilya Prozorov, supervisor Planned completion date for corrective action plan: Immediately

View Audit 305205

Finding 395586 (2022-004)

Significant Deficiency 2022

Sacramento Housing and Revelopment Agency

CA

HUD Housing Programs Special Tests & Provisions Significant Deficiency

Housing Choice Voucher Cluster – Assistance Listing No. 14.871 Recommendation: We recommend that the housing authority designate an individual to reschedule all inconclusive QC inspections. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Explanation o...

Housing Choice Voucher Cluster – Assistance Listing No. 14.871 Recommendation: We recommend that the housing authority designate an individual to reschedule all inconclusive QC inspections. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Explanation of disagreement with audit finding: We contract with NanMcKay Associates, Inc to complete all inspections. The QC inspections are completed by their management team which are located outside the jurisdiction and are flown in at regular intervals to complete the QC inspections. In order to avoid the costs of bringing in the team a second time to follow up with inspections where the inspector cannot gain access to the unit, they schedule more inspections than are necessary to meet the quantity of QC that are required. Inspections are deemed “inconclusive” if the inspector cannot gain access or if the inspection is cancelled as the number of inspections have been met. Action taken in response to finding: The supervisor for the Owner Services Department is responsible for ensuring that QC inspections are scheduled and conducted in numbers sufficient to meet requirements. Name(s) of the contact person(s) responsible for corrective action: Ilya Prozorov, Supervisor for the Owner Services Unit Planned completion date for corrective action plan: Immediately

View Audit 305205

Finding 395583 (2022-003)

Significant Deficiency 2022

Sacramento Housing and Revelopment Agency

CA

HUD Housing Programs Eligibility Reporting

Housing Choice Voucher Cluster – Assistance Listing No. 14.871 Recommendation: We recommend that the person assigned to submit the 50058s to PIC, assure the fatal errors and warnings are correctly in a reasonable time to avoid variances. Explanation of disagreement with audit finding: There is no di...

Housing Choice Voucher Cluster – Assistance Listing No. 14.871 Recommendation: We recommend that the person assigned to submit the 50058s to PIC, assure the fatal errors and warnings are correctly in a reasonable time to avoid variances. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Ken Olson, Senior Program Analyst, is responsible for submitting the 50058s to PIC. He will regularly review and correct errors and resubmit as needed. Name(s) of the contact person(s) responsible for corrective action: Ken Olson, Senior Program Analyst Planned completion date for corrective action plan: immediately

View Audit 305205

Finding 395580 (2022-002)

Significant Deficiency 2022

Sacramento Housing and Revelopment Agency

CA

HUD Housing Programs Subrecipient Monitoring Eligibility

Housing Choice Voucher Cluster – Assistance Listing No. 14.871/14.879 Recommendation: We recommend management should designate one person to review a sample of the files that have been recertified each month. The purpose of the review is to determine if the tenant files Were prepared in accordance w...

Housing Choice Voucher Cluster – Assistance Listing No. 14.871/14.879 Recommendation: We recommend management should designate one person to review a sample of the files that have been recertified each month. The purpose of the review is to determine if the tenant files Were prepared in accordance with internal policies and verify the compliance deficiencies have been corrected. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Melanie Olson, Program Manager for the Operations Unit, is working with her management team to regularly review a sample of completed recertification from each of the staff in this unit. File reviews are important, not only for quality control purposes but also to review staff performance and to provide additional training/clarification as needed. Name(s) of the contact person(s) responsible for corrective action: Melanie Olson Planned completion date for corrective action plan: immediately

View Audit 305205

Finding 395438 (2022-001)

Significant Deficiency 2022

Mercer County

NJ

Reporting Significant Deficiency

Please be informed, due to the late filing of the single audit, the corrective action plan will be completed with the 2023 single audit.

View Audit 305165

Finding 395405 (2022-002)

Significant Deficiency 2022

Community Services Consortium

OR

Subrecipient Monitoring Reporting Significant Deficiency

Information on the Federal Program: Assistance Listing Number 93.600 – Head Start Cluster, United States Department of Health & Human Services. Pass-Through Entity: N/A. Award Number: 10CH011432. Compliance Requirements: Reporting. Type of Finding: Material Noncompliance. Criteria: The entity should...

Information on the Federal Program: Assistance Listing Number 93.600 – Head Start Cluster, United States Department of Health & Human Services. Pass-Through Entity: N/A. Award Number: 10CH011432. Compliance Requirements: Reporting. Type of Finding: Material Noncompliance. Criteria: The entity should have a system of internal controls in place to ensure submission of applicable reports on a timely basis. Condition: During our compliance testing, we noted the SF-429 report was not submitted as required. Cause: We believe accounting staff turnover and inexperienced replacements during the year under audit were led to the lack of and/or failure in internal controls. Effect: The required report was not submitted to the agency. Identification of Repeat Finding: This is not a repeat finding. Recommendation: Staff turnover appears to have stabilized with the new finance director and the changes she implemented related to procedures and staffing. CSC may consider obtaining part-time or temporary assistance to help with fiscal year clean-up/close out to avoid similar problems with the accounting records in the current fiscal year due to a lack of time for current staff to prepare the accounting records while also performing their normal duties. Action Taken: We concur with the recommendation and have begun adding staff and restructuring the Finance Department. We have brought in 3 contract employees to assist with audits, have added an operations supervisor to assist with internal control implementations, and are actively recruiting a temporary accounting tech and a permanent accounting analyst to round out our team. We have also restricted the area of supervision of the grants supervisor to grants only rather than all financial operations. Given the large number of grants processed through CSC, we believe that having an individual dedicated to ensuring compliance on our grants will ensure that this type of significant deficiency will not continue. Names(s) and Title(s) of Responsible Person(s): Katie Henry, Finance Director

View Audit 305159

Finding 394926 (2022-004)

Significant Deficiency 2022

St. Francis Center

CO

Allowable Costs / Cost Principles Cash Management Internal Control / Segregation of Duties § 200.303

Finding 2022-004 Federal Agency Name: Department of Housing and Urban Development Program Name: Block Grants for Community mental Health Services Federal Financial Assistance Listing: #93.958 Finding Summary: The Organization did not have adequate internal controls to ensure costs requested for reim...

Finding 2022-004 Federal Agency Name: Department of Housing and Urban Development Program Name: Block Grants for Community mental Health Services Federal Financial Assistance Listing: #93.958 Finding Summary: The Organization did not have adequate internal controls to ensure costs requested for reimbursement were eligible under program requirements. Time incurred on a different program was included in error when summarizing payroll costs. Responsible Individuals: Nancy Burke, CEO Corrective Action Plan: We will implement controls and processes to review reimbursement requests to ensure allowable costs are being reimbursed through the grant. Anticipated Completion Date: December 31, 2023

View Audit 304772

Finding 394879 (2022-008)

Significant Deficiency 2022

Carlton County, Minnesota

MN

Questioned Costs Student Financial Aid Cash Management § 200.303

Finding Number: 2022-008 Finding Title: LCTS Reporting Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: Ann Ozan – Fiscal Supervisor II. Corrective Action Planned: Document the review of the public health, corrections, and school district quarterly...

Finding Number: 2022-008 Finding Title: LCTS Reporting Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: Ann Ozan – Fiscal Supervisor II. Corrective Action Planned: Document the review of the public health, corrections, and school district quarterly reports. Review is being done when the state report is prepared, but not currently documented. Anticipated Completion Date: December 31, 2023.

View Audit 304767

Finding 394711 (2022-002)

Significant Deficiency 2022

Maimonides Medical Center

NY

Reporting Questioned Costs Significant Deficiency § 200.502 § 200.510

2022-002 – Completeness and accuracy of the Schedule of Expenditures of Federal Awards- Significant Deficiency Cluster: Not applicable Federal Granting Agency: Department of Homeland Security and Emergency Services Award Name: COVID-19 – Disaster Grants- Public Assistance (Presidentially...

2022-002 – Completeness and accuracy of the Schedule of Expenditures of Federal Awards- Significant Deficiency Cluster: Not applicable Federal Granting Agency: Department of Homeland Security and Emergency Services Award Name: COVID-19 – Disaster Grants- Public Assistance (Presidentially Declared Disasters) Pass-Through from New York State Department of Homeland Security and Emergency Services Assistance Listing #: 97.036 Assistance Listing Title: COVID-19 - Disaster Grants- Public Assistance (Presidentially Declared Disasters) Pass-Through from New York State Department of Homeland Security and Emergency Services Award Year: January 1, 2022- December 31, 2022 Management of Maimonides Medical Center did not correctly interpret the rules in regards to the review and approval process by FEMA and New York State Department of Homeland Security and Emergency Services for the requirement to record FEMA funds. Management has consulted with their auditors on the proper timing to recognize and record the revenue. The Medical Center has reviewed the FEMA portal to ensure all FEMA project funds obligated and expended are reported in the proper period. Responsible Individual: Robert Palermo, Executive Vice President Chief Financial Officer

View Audit 304582

Finding 394649 (2022-004)

Significant Deficiency 2022

Center for the Future of Arizona

AZ

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Questioned Costs

U.S. Department of Education COVID-19 Governor’s Emergency Education Relief CFDA #84.425C Finding Summary: One out of 15 payroll expenditures tested allocated more time to the program than what was actually spent. Seven out of 15 payroll expenditures tested were improperly applied to the grant. Re...

U.S. Department of Education COVID-19 Governor’s Emergency Education Relief CFDA #84.425C Finding Summary: One out of 15 payroll expenditures tested allocated more time to the program than what was actually spent. Seven out of 15 payroll expenditures tested were improperly applied to the grant. Responsible Individuals: Lona Teague, Jessi Black Corrective Action Plan: The finance department will ensure retention of all personnel activity reports to support hours applied to the grant. Anticipated Completion Date: 06/30/2024

View Audit 304557 Questioned Costs: $1

Finding 394648 (2022-003)

Significant Deficiency 2022

Center for the Future of Arizona

AZ

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Questioned Costs

U.S. Department of Education COVID-19 Governor’s Emergency Education Relief CFDA #84.425C Finding Summary: One out of 15 payroll expenditures tested lacked the required support to show that hours billed by program employees were allocated in accordance with actual time spent rather than predetermin...

U.S. Department of Education COVID-19 Governor’s Emergency Education Relief CFDA #84.425C Finding Summary: One out of 15 payroll expenditures tested lacked the required support to show that hours billed by program employees were allocated in accordance with actual time spent rather than predetermined budgeted amounts. Responsible Individuals: Lona Teague, Jessi Black Corrective Action Plan: The finance department will ensure retention of all personnel activity reports to support hours billed by program employees. Anticipated Completion Date: 06/30/2024

View Audit 304557 Questioned Costs: $1

Finding 394633 (2022-002)

Significant Deficiency 2022

Wausau Area Performing Arts Foundation, Inc.

WI

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.512

The audit firm used by the Foundation for 30+ years notified the Foundation in summer of 2022 that it would no longer be able to provide local audit staff. After many conversations with the firm it was agreed that they would perform the annual audit and single source audit remotely with staff from ...

The audit firm used by the Foundation for 30+ years notified the Foundation in summer of 2022 that it would no longer be able to provide local audit staff. After many conversations with the firm it was agreed that they would perform the annual audit and single source audit remotely with staff from first Madison and then Chicago. All of the audit materials and trial balance were uploaded from the Foundation to the audit firm in October 2022. The final audit was not completed until August 2023. In order to improve the timeliness for the annual audit, the Foundation has engaged a local audit firm for subsequent audits.

View Audit 304534

Finding 394520 (2022-001)

Significant Deficiency 2022

City of Haleyville

AL

Procurement, Suspension & Debarment Significant Deficiency § 200.318

a. Name of Contact Person Responsible for Corrective Action: Christy Harbin, City Clerk, and Ken Sunseri, Mayor. Phone Number: (205) 486-3121 b. Corrective Action Planned: The City of Haleyville will maintain a written policy for conduct that covers conflicts of interest and governs the performance ...

a. Name of Contact Person Responsible for Corrective Action: Christy Harbin, City Clerk, and Ken Sunseri, Mayor. Phone Number: (205) 486-3121 b. Corrective Action Planned: The City of Haleyville will maintain a written policy for conduct that covers conflicts of interest and governs the performance of its employees engaged in the selection, award, and administration of contracts. c. Anticipated Completion Date: Immediately

View Audit 304398

Finding 394336 (2022-007)

Significant Deficiency 2022

Williston Basin Public School District #7

ND

Questioned Costs Allowable Costs / Cost Principles Reporting § 200.303 § 200.403

2022-007 – TITLE I – INADEQUATE SUPPORTING DOCUMENTATION– ALN 84.010 – SIGNIFICANT DEFICIENCY & OTHER NONCOMPLIANCE FINDING TYPE: SIGNIFICANT DEFICIENCY & OTHER NONCOMPLIANCE Finding 2022-007 Federal Program: Title I ALN: 84.010 Federal Award Number(s) and Year(s): S010A200034, 2022 Federal Agency:...

2022-007 – TITLE I – INADEQUATE SUPPORTING DOCUMENTATION– ALN 84.010 – SIGNIFICANT DEFICIENCY & OTHER NONCOMPLIANCE FINDING TYPE: SIGNIFICANT DEFICIENCY & OTHER NONCOMPLIANCE Finding 2022-007 Federal Program: Title I ALN: 84.010 Federal Award Number(s) and Year(s): S010A200034, 2022 Federal Agency: U.S. Department of Education Questioned Cost: $7,591 Condition: We were unable to verify whether 6 of 60 expenditures totaling $7,591 were for costs allowed under the Title I grant. When projected against the total population of $1,628,283, the total projected error is $15,939. Corrective Action Plan: Agreed. WBSD#7 created a new Grants Coordinator position in July 2023 with one of the specific responsibilities for that position being oversight of all Federal Title programs. This oversight responsibility includes monitoring expenditures to ensure all expenditures are allowable within the parameters of each program and also that proper documentation for those expenditures has been maintained. Anticipated Completion Date: • Fiscal Year 2024

View Audit 304345 Questioned Costs: $1

Corrective Action Plans

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