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Corrective Action Plans

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Finding 30768 (2022-001)
Significant Deficiency 2022
Chicago Park District
IL
Internal Control / Segregation of Duties Special Tests & Provisions Subrecipient Monitoring § 200.303
Corrective Action Planned The Chicago Park District will implement the following strategies to improve the management of the Summer Food Service Program. ? Recruit and train two full-time year around administration staff, create move oversight of program requirements while providing proactive suppo...
Corrective Action Planned The Chicago Park District will implement the following strategies to improve the management of the Summer Food Service Program. ? Recruit and train two full-time year around administration staff, create move oversight of program requirements while providing proactive support to park sites. ? Hire and train seasonal staff to ensure compliance, adhering to site visits and monitoring within the required timelines. ? Provide weekly assessment of monitor reports to promote accuracy in meal distribution, and reduction of food waste by reducing second meals ordered. Reviews occurring weekly on Wednesday, where wellness team will reduce meal overage not to exceed 5. Check if temperature, date of service and signature recorded on all invoices and DMC. ? Review and analyze audit findings with seasonal staff, Area Managers, and Administration. ? Utilize the Area Managers to assist with quality assurance and compliance with state/ federal regulations. ? Mandate that at least three of staff members per site are trained in SFSP, ? Upload daily attendance list for day camp with weekly summaries, keep hard copies in binders for audits. ? Follow program accountability and awareness, ensuring documentation is visible, data is submitted on Friday Anticipated Completion Date: August 2023 Name of the Contact Person Responsible for Corrective Action: Sandra Olson, Director of Programming Meghan O?Boyle, Wellness Manager
View Audit 25692
Finding 30735 (2022-007)
Significant Deficiency 2022
Community Unit School District 100
IL
Reporting Subrecipient Monitoring Allowable Costs / Cost Principles
Condition: Quarterly expenditure reports for the projects expenditures were not timely filed for ESSER DE (4 of 4 quarters required), ESSER PL (2 of 4 quarters required), ESSER E2 (1 of 4 quarters required), ESSER CP (1 of 1 quarter required), and ESSER D2 (1 of 3 quarters required). Plan: To avoid ...
Condition: Quarterly expenditure reports for the projects expenditures were not timely filed for ESSER DE (4 of 4 quarters required), ESSER PL (2 of 4 quarters required), ESSER E2 (1 of 4 quarters required), ESSER CP (1 of 1 quarter required), and ESSER D2 (1 of 3 quarters required). Plan: To avoid this reporting and internal control issue, the District should schedule the due dates of all expenditure reports in order to avoid late filings. Anticipated Date of Completion: June 30, 2023 Name of Contact Person: Lisa Schuenke, Assistant Superintendent of Finance and Human Resources Management Response: This District is aware of the issue and has determined that the majority of the problem occurs when a grant is first approved, and the first reporting period is missed or if a grant continues into subsequent project years. Management has found a dashboard within IWAS that has a listing of all grants by project year and dates that the grants and budgets are approved that will help determine when the first expenditure reports are due. Additionally, management will work on a process to ensure that expenditure reports are no longer missed or filed late.
View Audit 25796
Clinton Prairie School Corporation
IN
Questioned Costs Internal Control / Segregation of Duties Cash Management § 200.303
Finding 2022-005 ?Medicaid ? Eligibility Contact Person Responsible for Corrective Action: Scott Miller, Heather Lawson Contact Phone Number: 765-659-1339 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The School Corp switched Medicaid provi...
Finding 2022-005 ?Medicaid ? Eligibility Contact Person Responsible for Corrective Action: Scott Miller, Heather Lawson Contact Phone Number: 765-659-1339 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The School Corp switched Medicaid providers in FY23, and will monitor the new provide to ensure compliance with the federal requirements. Anticipated Completion Date: June 30, 2023
View Audit 26817 Questioned Costs: $1
Finding 30725 (2022-004)
Material Weakness 2022
Clinton Prairie School Corporation
IN
Internal Control / Segregation of Duties Material Weakness Reporting § 200.302 § 200.303 § 200.328
Finding 2022-004 ? Education Stabilization Fund - Reporting Contact Person Responsible for Corrective Action: Scott Miller, Heather Lawson Contact Phone Number: 765-659-1339 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Finding 2022-004 ESSER...
Finding 2022-004 ? Education Stabilization Fund - Reporting Contact Person Responsible for Corrective Action: Scott Miller, Heather Lawson Contact Phone Number: 765-659-1339 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Finding 2022-004 ESSER - we do not have GEER grants - We have reviewed all files of previous Treasurer and Superintendent and did not find documentation. We will make sure going forward that documentation stays with the Grant file at all times in case of staffing changes. Anticipated Completion Date: June 30, 2023
View Audit 26817
Finding 30721 (2022-001)
Significant Deficiency 2022
Compassionate Care of Chesterfield
SC
Subrecipient Monitoring Internal Control / Segregation of Duties
"Finding 2022-01 The Organization was cited for lack of separation of duties in various areas. Management and the Board will provide oversight by reviewing bank reconciliations and reviewing financial statements periodically and documenting the reviews."
"Finding 2022-01 The Organization was cited for lack of separation of duties in various areas. Management and the Board will provide oversight by reviewing bank reconciliations and reviewing financial statements periodically and documenting the reviews."
View Audit 26415
Finding 30660 (2022-004)
Material Weakness 2022
Umpqua Public Transportation District
OR
Reporting Matching / Level of Effort / Earmarking Subrecipient Monitoring § 200.302
Finding 2022-04 ? Fiscal Management System (Material Weakness) Criteria: CFR Part 200.302.b Auditee Responsibilities includes the requirement that the financial management system of each non-Federal entity provide the following. Identification, in its accounts, of all Federal awards received and ...
Finding 2022-04 ? Fiscal Management System (Material Weakness) Criteria: CFR Part 200.302.b Auditee Responsibilities includes the requirement that the financial management system of each non-Federal entity provide the following. Identification, in its accounts, of all Federal awards received and expended and the Federal programs under which they were received. Accurate, current, and complete disclosure of the financial results of each Federal award or program. Condition: During the audit of Umpqua Public Transportation District for Fiscal Year 2021-2022, the district provided auditor with Separate and Identifiable General Ledger reports that showed a clear division between Federal, State and Local expenditures and revenues. However, the separation was done retroactivity and was not been completed for the entire fiscal year or life of grants. This deficiency was instrumental in causing the general ledger to be inadequate for financial and Federal Award Reporting. Cause: The District had originally relied on unskilled individuals for structuring and recording activities in their general ledger. District management did not have sufficient staff or monitoring policies to recognize and correct the deficiency. While trained staff have been hired at Umpqua Public Transportation District, and improvements made to the general ledger and recording of Federal grants, improvements are still necessary to meet the full requirements of CFR Part 200.302.b Auditee Responsibilities. Effect or Potential Effect: Potential for incorrect financial reporting, and untimely results, with the inability to rely on the general ledger for correct and timely information. Questioned Cost: No Context: While federal grant revenues and expenditures are now tracked using the general ledger ?jobs? indicators, additional recording is needed to track the matching portions of the costs and revenues of those federal grants. The lack of completed effort at separating revenues or expenditures by grant may lead to errors in reporting expenditures for Federal Awards. Repeat of a Prior-Year Finding: Yes, Findings and Questioned Costs 2021-11 Recommendation: We recommend that Umpqua Public Transportation District improve their general ledger structure to meet the requirement for separate accounts for Federal awards for program revenues and program expenditures. We also recommend that the district establish policies and procedures to ensure that all program revenues and expenditures are reported in the correct fiscal year. In addition, we recommend that the district establish a training program and policies and procedures for staff and management to receive appropriate training for administering and recording Federal Grant revenues and expenditures. District's Response: The District concurs with the recommendation. General ledger accounts separating Federal, State, and Local revenues and related expenditures will be designed and implemented. Corrective Action Plan: The District has hired a Finance Manager to oversee the day-to-day financial operations of the district. The Finance Manager has developed an accounting system for separating Federal, State, and Local revenues and related expenditures. This will allow the activities of the district to be recorded in a manner that allows for reporting in compliance with federal requirements. Planned Implementation Date: July 1, 2022 Responsible Person: General Manager, Umpqua Public Transit District
View Audit 35618
Finding 30658 (2022-002)
Material Weakness 2022
Umpqua Public Transportation District
OR
Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.302
Finding 2022-02 ? Fiscal Management System, Ensure Compliance with Federal Regulations Over Accounting Systems (Material Weakness) Criteria: Management is responsible for establishing and maintaining effective internal control over financial reporting. Internal controls should allow management or...
Finding 2022-02 ? Fiscal Management System, Ensure Compliance with Federal Regulations Over Accounting Systems (Material Weakness) Criteria: Management is responsible for establishing and maintaining effective internal control over financial reporting. Internal controls should allow management or employees in the normal course of performing their assigned functions to prevent or detect material misstatements in the financial reporting of all district funds. The Internal Control ? Integrated Framework, published by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) and the U.S. Government Accountability Office Standards for Internal Control in the Federal Government specify that a satisfactory control environment is only effective when there are adequate control activities in place. Effective control activities dictate that a review is performed to verify the accuracy and completeness of financial information reported. The Federal Grant Activity Schedule captures amounts that must be accurate and complete in order to ensure the accuracy of the financial and federal information reported on such schedule to verify the accuracy and completeness of financial information reported. CFR Part 200.302.b Auditee Responsibilities includes the requirement that the financial management system of each non-Federal entity provide the following. Identification, in its accounts, of all Federal awards received and expended and the Federal programs under which they were received. Accurate, current, and complete disclosure of the financial results of each Federal award or program. Condition: During the audit of Umpqua Public Transportation District for Fiscal Year 2021-2022, the district provided auditor with Separate and Identifiable General Ledger reports using QuickBooks Jobs feature, that showed identification between individual grant expenditures and revenues. Entries were prepared or recorded using the jobs feature, but not on a timely basis throughout the year, as portions were completed retroactively, and general ledger restated for the entire fiscal year. This deficiency was instrumental in causing the general ledger to be inadequate for financial and Federal Award Reporting for a large portion of the year. Cause: The District had relied on inadequately trained individuals to record activities and setup of their general ledger. The accounting records were retroactively constructed to meet Federal award reporting purposes, but late in the fiscal year. District management did not have sufficient training or monitoring policies to recognize and correct the deficiency. Effect or Potential Effect: Failure to record transactions timely into the general ledger for Umpqua Public Transportation District, and lack of proper accounting structure separating revenues and expenditures into each Federal and State or Local grant may result in transactions not being properly included in the district?s financial statements. The potential for incorrect financial reporting, and untimely results, with the inability to rely on the general ledger for correct and timely information, may also cause misstatement of financial statements, and inappropriate reporting of federal awards. Questioned Cost: No Context: Restatement of the general ledger was necessary for proper reporting of grants for the Schedule of Federal Awards. Tracking of matching local and state grants remains ineffective. Repeat of a Prior-Year Finding: Yes, Financial Statement Findings 2021-4 Recommendation: We recommend that Umpqua Public Transportation District improve their general ledger structure to meet the requirement for separate accounts for Federal awards for program revenues and program expenditures. In addition, we recommend that the district establish policies and procedures to ensure that all required matching of grant expenditures be recorded in sufficient detail tracking to ensure that all matching program revenues and expenditures are reported correctly in the fiscal year. We also recommend that the district continue training program, policies and procedures for staff and management for administering and recording Federal Grant revenues and expenditures. District's Response: The District concurs with the recommendation. General ledger accounts separating Federal, State, and Local revenues and related expenditures will be adhered to and further training implemented. Corrective Action Plan: The District hired a Finance Manager to oversee the day-to-day financial operations of the district. The Finance Manager retroactively created accounting records to separate grant revenues and related expenditures, for both Federal grant records as well as State grant records. The Finance Manager will improve the general ledger to allow the recording of the matching identification for each federal grant. This will allow the activities of the district to be recorded in a manner that allows for reporting in compliance with federal requirements. Planned Implementation Date: July 1, 2022 Responsible Person: General Manager, Umpqua Public Transit District
View Audit 35618
Finding 30623 (2022-011)
Material Weakness 2022
Charter County of Wayne, Michigan
MI
Procurement, Suspension & Debarment Subrecipient Monitoring Eligibility § 200.501
Federal Program: ALN 10.557, U.S. Department of Agriculture (? WIC Special Supplemental Nutrition Program for Women, Infants, and Children) Condition per Auditor: Controls in place were not adequate to ensure the County maintained responsibility for compliance with eligibility standards when eligibi...
Federal Program: ALN 10.557, U.S. Department of Agriculture (? WIC Special Supplemental Nutrition Program for Women, Infants, and Children) Condition per Auditor: Controls in place were not adequate to ensure the County maintained responsibility for compliance with eligibility standards when eligibility determinations are made by the contractor. Planned Corrective Action: Management will implement and follow a process of reviewing of eligibility intake and certification performed by contractor employees by internal County representative. This will be completed by the internal county WIC Compliance Manager or designee and will utilize the audit tools provided by the state that includes monitoring of eligibility intake and certification. The WIC Compliance Manager will request contractors to complete audit reporting templates monthly and flag any items in need of further investigation with the contractor. Anticipated Completion Date: 9/30/2024 Responsible Contact Person: Natalie Dean Wood and Dr. Avani Sheth
View Audit 26048
Finding 30619 (2022-002)
Material Weakness 2022
Warden School District No. 146-161
WA
Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Warden School District No. 146-161 September 1, 2021 through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal R...
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Warden School District No. 146-161 September 1, 2021 through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2022-002 Finding caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Kassandria Rouleau, Director of Finance 101 W. Beck Way Warden, WA 98857-9401 Corrective action the auditee plans to take in response to the finding: All parties contracting services will receive training on prevailing wage compliance. The business manager will review and ensure the requirements are being met. Anticipated date to complete the corrective action: April 2023
View Audit 24797
University of California
CA
Student Financial Aid Subrecipient Monitoring Matching / Level of Effort / Earmarking
2022-002 ? Reporting into the Common Origination and Disbursement (COD) System Cluster: Student Financial Assistance Sponsoring Agency: Department of Education Award Names: Federal Pell Grant Program and Federal Direct Student Loans Award Numbers: Not applicable Assistance Listing Titles: Federal P...
2022-002 ? Reporting into the Common Origination and Disbursement (COD) System Cluster: Student Financial Assistance Sponsoring Agency: Department of Education Award Names: Federal Pell Grant Program and Federal Direct Student Loans Award Numbers: Not applicable Assistance Listing Titles: Federal Pell Grant Program and Federal Direct Student Loans Assistance Listing Numbers: 84.063 and 84.268 Award Year: 2021-2022 Pass-through entity: Not applicable Management provides robust, on-going training related to disbursement and federal reporting timeframes. Most recently, the COD reporting requirements were reviewed in the monthly Office of Financial Aid and Scholarships management meeting, inclusive of managers within each unit of the office and IT. The student records outside of the normal parameters identified challenges within our current SIS system and staffing limitations. The student information system in place is aging and lacks flexible controls. The Office of Financial Aid and Scholarships is migrating to a new student information system (Oracle SFP) for the 2024-25 academic year. We are reengineering our disbursement process to maximize the enhanced controls and automation within Oracle SFP to ensure compliance with disbursement and federal reporting timeframes. Until a more robust system is in place, management will develop exception reports to identify discrepancies in FAME versus COD disbursement dates beginning with the 2023 summer term. Exception reports will be reviewed bi-weekly to ensure compliance with the required reporting timeline. Additionally, management continues to request additional full-time professional staff to support the administration of federal student aid and ensure regulatory compliance in all areas as federal, state and institutional aid programs continue to expand and evolve. For inquiries regarding this finding, please contact Rebecca Sanchez at (949) 824-8262 who is responsible for the corrective action.
View Audit 24869
University of California
CA
Student Financial Aid Matching / Level of Effort / Earmarking Subrecipient Monitoring
2022-003 ? Return of Title IV Funds Cluster: Student Financial Assistance Sponsoring Agency: Department of Education Award Names: Federal Supplemental Educational Opportunity Grants (FSEOG), Federal Pell Grant Program and Federal Direct Student Loans Award Numbers: Not applicable Assistance Listing...
2022-003 ? Return of Title IV Funds Cluster: Student Financial Assistance Sponsoring Agency: Department of Education Award Names: Federal Supplemental Educational Opportunity Grants (FSEOG), Federal Pell Grant Program and Federal Direct Student Loans Award Numbers: Not applicable Assistance Listing Titles: Federal Supplemental Educational Opportunity Grants (FSEOG), Federal Pell Grant Program and Federal Direct Student Loans Assistance Listing Numbers: 84.007, 84.063 and 84.268 Award Year: 2021-2022 Pass-through entity: Not applicable Campus 1 Management provides robust, on-going training related to the Return of Title IV Funds. The Office of Financial Aid and Scholarships staffing levels have not sufficiently adjusted as student aid programs grow in size and complexity. Management is in the process of hiring additional staff and will continue to request additional full-time staff in our annual budget proposals. As additional federal and state financial aid programs are developed, there are simply not enough staff to complete all work required each week. Beginning fiscal year 2024, R2T4 reports will be reviewed in weekly team meetings and prioritized for processing to ensure compliance with regulatory timeframes. Long-term, the Office of Financial Aid and Scholarships is migrating to a new student information system (Oracle SFP) for the 2024-25 academic year. Enhanced controls and automation within Oracle SFP will ensure compliance with Return of Title IV Funds regulatory timeframes. The new student information system will increase efficiency and effectiveness by eliminating previous manual processes. Campus 2 As of October 2022, all disbursements are reported immediately, rather than the previous weekly cadence. Weekly review procedures are, and will be, a continued process to identify discrepancies and reconcile within 30 days. As an effort to address staff changes and the change in disbursement reporting, additional training was provided to staff in October of 2022. For inquiries regarding this finding, please contact Rebecca Sanchez at (949) 824-8262 and Trina Wilson at (530) 752-9278 who are responsible for the corrective action.
View Audit 24869
University of California
CA
Procurement, Suspension & Debarment Subrecipient Monitoring
2022-007 ? HEERF Procurement, Suspension and Debarment Cluster: Not applicable Sponsoring Agency: Department of Education Award Names: COVID-19 Higher Education Emergency Relief Fund (HEERF) Institutional Portion Award Numbers: P425F202269 Assistance Listing Title: COVID-19 HEERF Institutional Por...
2022-007 ? HEERF Procurement, Suspension and Debarment Cluster: Not applicable Sponsoring Agency: Department of Education Award Names: COVID-19 Higher Education Emergency Relief Fund (HEERF) Institutional Portion Award Numbers: P425F202269 Assistance Listing Title: COVID-19 HEERF Institutional Portion Assistance Listing Number: 84.425F Award Year: 2020-2022 Pass-through entity: Not applicable The Chief Procurement Officer (CPO) has recommunicated the requirements to verify suspension and debarment status from SAM.gov and Descartes Visual Compliance at the September 2022 staff meeting. A comprehensive review of the Federal Funds Checklist and related documentation will be covered at the April 2023 staff meeting. Specifically, staff will be reminded to perform these compliance checks at the time of the order when funded by federal funds as well as the required document retention protocols (i.e., all required documents will be attached to the purchase order). Procurement staff will annually acknowledge the requirement. The CPO will monitor compliance annually by performing random spot checks of federally-funded orders issued during the previous 12 months. The spot checks will take place in September each year. For inquiries regarding this finding, please contact Cruz Grimaldo (510) 316-2932 who is responsible for the corrective action.
View Audit 24869
University of California
CA
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring
2022-005 ? HEERF Institutional portion unallowable costs Cluster: Not applicable Sponsoring Agency: Department of Education Award Names: COVID-19 Higher Education Emergency Relief Fund (HEERF) II and III Institutional Portions Award Numbers: P425F202269 and P425F201852 - 20A Assistance Listing Titl...
2022-005 ? HEERF Institutional portion unallowable costs Cluster: Not applicable Sponsoring Agency: Department of Education Award Names: COVID-19 Higher Education Emergency Relief Fund (HEERF) II and III Institutional Portions Award Numbers: P425F202269 and P425F201852 - 20A Assistance Listing Title: COVID-19 HEERF Institutional Portion Assistance Listing Number: 84.425F Award Year: 2020-2022 Pass-through entity: Not applicable Campus 1 Questioned costs will be reversed by March 31, 2023. Currently, no scholarship expenditures have been incurred in fiscal year 2023 from HEERF institutional funds, and a final review of expenditures made from HEERF institutional funds will be completed by the end of fiscal year 2023. Campus 2 The affected campus acknowledges and agrees with the finding. The campus will develop and implement a formal review of the eligibility analysis that includes upfront documentation of the calculation of amounts to be charged on the award. In 2022, the $1,345,330 real estate revenue loss transaction was reversed, triggering the necessary refund in the draw system, to be performed consistent with institutional policy and procedure for refunds to federal sponsors. In January 2023, the HEERF quarterly reporting was updated to reflect this, posted to the campus HEERF Reporting website, and emailed to the Department of Education. Separately, campus immediately worked to determine if the funds could be used for other allowable purposes. As of February 2023, all of the amount previously returned has been re-purposed, fully documented to ensure allowable use of HEERF institutional funding including CFO review and approval, and re-drawn in the federal draw system. In regards to the fringe benefit rate that was not supported, by June 2023, the campus will work with the affected department and the campus recharge rate review committee to document the fringe rate calculation and approval to substantiate allowable costs included on the award. For inquiries regarding this finding, please contact Bobbi McCracken at (951) 827-3303 and Nickolaus Lekovish (858) 534-0660 who are responsible for the corrective action.
View Audit 24869 Questioned Costs: $1
University of California
CA
Subrecipient Monitoring Reporting
2022-006 ? Quarterly HEERF Reporting Cluster: Not applicable Sponsoring Agency: Department of Education Award Names: COVID-19 Higher Education Emergency Relief Fund (HEERF) Student Portion and COVID-19 HEERF Supplemental Assistance to Institutions of Higher Education (SAIHE) Program Award Numbers: ...
2022-006 ? Quarterly HEERF Reporting Cluster: Not applicable Sponsoring Agency: Department of Education Award Names: COVID-19 Higher Education Emergency Relief Fund (HEERF) Student Portion and COVID-19 HEERF Supplemental Assistance to Institutions of Higher Education (SAIHE) Program Award Numbers: P425F202269 and P425S210019 Assistance Listing Titles: COVID-19 HEERF Student Portion and COVID-19 HEERF SAIHE Program Assistance Listing Number: 84.425E and 84.425S Award Year: 2020-2022 Pass-through entity: Not applicable The campus received an allocation under 84.425S funding and elected to split the allocation, 50% for institutional purpose and 50% for student emergency grants. Since 50% was allocated as student emergency grants, expenditures were reported under the student emergency grants section (84.425E) incorrectly. Per recommendations, the University will amend the June 30, 2022, report and will ensure that these expenditures are not reported under section 84.425E of future HEERF quarterly and annual reports. This amendment will be processed no later than March 15, 2023. Additionally, campus will review all previous reports and amend as necessary with a target completion date in April 2023. For inquiries regarding this finding, please contact Cruz Grimaldo (510) 316-2932 who is responsible for the corrective action.
View Audit 24869
Dove, Inc.
IL
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles
Recommendation: We recommend that Dove, Inc. review internal processes in calculations and reviews to better ensure compliance with grant requirements for eligible costs. Additionally, we recommend training for staff to ensure consistency in allowable cost calculations and the review process. Man...
Recommendation: We recommend that Dove, Inc. review internal processes in calculations and reviews to better ensure compliance with grant requirements for eligible costs. Additionally, we recommend training for staff to ensure consistency in allowable cost calculations and the review process. Management's Response: Management is in agreement with this finding. The internal checklists and cost reimbursement calculations will be reviewed for accuracy and consistency in the event that such funding is received in the future.
View Audit 34854 Questioned Costs: $1
Independent Living Services, Inc.
AR
Reporting Subrecipient Monitoring Allowable Costs / Cost Principles
The ILS Entities understand the importance of timely filing in accordance with the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). The Finance Director was on ...
The ILS Entities understand the importance of timely filing in accordance with the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). The Finance Director was on medical leave during and subsequent to the fiscal year-end. There were no qualified staff able to perform financial duties with respect to year-end close and audit procedures in their absence. The Finance Director has since returned and normal financial operations have resumed. Management will continue to strive to fill financial staff positions and substitute key financial employees when they are on leave with qualified personnel.
View Audit 33008
Finding 30497 (2022-001)
Material Weakness 2022
St. Vincent De Paul Society, District Council of Marin County
CA
Allowable Costs / Cost Principles Subrecipient Monitoring § 200.430
St. Vincent de Paul Society of Marin ? 822 B Street ? PO Box 150527 ? San Rafael, CA 94915 ? PHONE 415?454?3303 ? r.u 415-454?3406 ? v1s1r www.vinn Corrective Action Plan For the Year Ended September 31, 2022 Finding 2022-001 Corrective Action Plan: Management will continue to follow the revise...
St. Vincent de Paul Society of Marin ? 822 B Street ? PO Box 150527 ? San Rafael, CA 94915 ? PHONE 415?454?3303 ? r.u 415-454?3406 ? v1s1r www.vinn Corrective Action Plan For the Year Ended September 31, 2022 Finding 2022-001 Corrective Action Plan: Management will continue to follow the revised methodology that was implemented in July 2022 for allocating payroll costs to Federal awards such that payroll costs charged to Federal awards reflects the actual time incurred. The Society has notified the funding agency of the overbilling and accrued the overbilling amount as of September 30, 2022. Name of Responsible Person: Forest Thomas, Director of Finance Anticipated Completion Date: September 31, 2022
View Audit 26204
Finding 30495 (2022-002)
Material Weakness 2022
Harrison Hills City School District
OH
Subrecipient Monitoring Matching / Level of Effort / Earmarking Special Tests & Provisions
Finding Number: 2022-002 Planned Corrective Action: In the future, the Treasurer will ensure that prevailing wage rate requirements are included on all applicable contracts. Anticipated Completion Date: 6/30/2023 Responsible Contact Person: Roxane Harding, Treasurer
Finding Number: 2022-002 Planned Corrective Action: In the future, the Treasurer will ensure that prevailing wage rate requirements are included on all applicable contracts. Anticipated Completion Date: 6/30/2023 Responsible Contact Person: Roxane Harding, Treasurer
View Audit 25964
Finding 30491 (2022-001)
Significant Deficiency 2022
Northwest State Community College
OH
Subrecipient Monitoring § 200.329
See Corrective Action Plan for chart/table
See Corrective Action Plan for chart/table
View Audit 26060
Finding 30486 (2022-002)
Material Weakness 2022
Wisner Pilger Public Schools
NE
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties
District?s Corrective Action Plan: The District relies on the auditor to propose adjustments necessary to prepare the schedule of expenditures of federal awards including the related note disclosures. The District reviews schedule of expenditures of federal awards and approves all adjustments. ...
District?s Corrective Action Plan: The District relies on the auditor to propose adjustments necessary to prepare the schedule of expenditures of federal awards including the related note disclosures. The District reviews schedule of expenditures of federal awards and approves all adjustments. Further Action: The District will work directly with the auditor to ensure the SEFA is completed accurately and if make the necessary adjustments as prescribed by the auditor. These procedures will include coding the federal awards correctly in the budget, ensuring expenditures are eligible for federal awards and that all specific requirements of the federal awards are met, and ensuring the expenditures are coded correctly when submitting those expenditures.
View Audit 24394
Family and Workforce Centers of America
MO
Questioned Costs Subrecipient Monitoring
It was determined between the funder and FWCA that FWCA incurred disallowable costs related to its execution of both the WIOA In School Youth (ISY) and Out of School Youth (OSY) (collectively, ISY and OSY shall be called Program or Programs) Program activities and services offered to Program partici...
It was determined between the funder and FWCA that FWCA incurred disallowable costs related to its execution of both the WIOA In School Youth (ISY) and Out of School Youth (OSY) (collectively, ISY and OSY shall be called Program or Programs) Program activities and services offered to Program participants in the amount of $3,018.69. It should be noted that the activities and services found by the funder to be disallowed, the funder, in the past have been approved. This action taken by reimbursement of the disallowed amount. FWCA is awaiting receipt of the reimbursement.
View Audit 25563 Questioned Costs: $1
Finding 30449 (2022-001)
Material Weakness 2022
Battle Ground School District No. 119
WA
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Battle Ground School District No. 119 September 1, 2021 through August 31, 2022 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code ...
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Battle Ground School District No. 119 September 1, 2021 through August 31, 2022 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs and restricted purpose requirements. Name, address, and telephone of District contact person: Michelle Scott, Chief Financial Officer P.O. Box 200 Battle Ground, WA 98604-0200 (360) 885-5311 Corrective action the auditee plans to take in response to the finding: (If the auditee does not concur with the finding, the auditee must list the reasons for disagreement). After confirming the District has met compliance of the federal grant requirements of allowable, necessary, and reasonable activities and supporting documentation, seek reimbursement of grant funding. Anticipated date to complete the corrective action: Immediately.
View Audit 24505 Questioned Costs: $1
Finding 30448 (2022-001)
Significant Deficiency 2022
Young Women's Christian Assoc of Seattle-King-Snohomish Counties
WA
Subrecipient Monitoring § 200.332
Finding Number 2022-001 Contact Person Patricia Hayden Corrective Action Plan The Organization will update their subrecipient monitoring policy to include the requirements outlined in CFR 200.332, which will also include a requirement to formally document a risk assessment for each subrecipient unde...
Finding Number 2022-001 Contact Person Patricia Hayden Corrective Action Plan The Organization will update their subrecipient monitoring policy to include the requirements outlined in CFR 200.332, which will also include a requirement to formally document a risk assessment for each subrecipient under a federal award. Anticipated completion date The Organization will update their policy no later than October 31, 2023.
View Audit 25336
Thornton Township High School District 205
IL
Questioned Costs Reporting Subrecipient Monitoring
Condition: The District did not report cumulative expenditures when preparing their quarterly claims under Project 2021 E2 grant. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: June...
Condition: The District did not report cumulative expenditures when preparing their quarterly claims under Project 2021 E2 grant. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: June 30, 2023 Name of Contact Person: Toriano Horton, Assistant Superintendent-CSBO Management Response: The Office of Federal Programs and Business Operations will continue to monitor and review all expenditures to ensure that internal controls are applied as allowable costs and reporting required by federal and state guidelines.
View Audit 25361 Questioned Costs: $1
Thornton Township High School District 205
IL
Reporting Subrecipient Monitoring
Condition: The District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE for 24 reports. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Co...
Condition: The District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE for 24 reports. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: June 30, 2023 Name of Contact Person: Toriano Horton, Assistant Superintendent-CSBO Management Response: Management will work together with staff to verify that reporting deadlines are met moving forward.
View Audit 25361
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