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Finding 32787 (2022-001)
Significant Deficiency 2022
Florida Falun Dafa Association, Inc.
FL
Allowable Costs / Cost Principles Reporting Subrecipient Monitoring § 200.328
August 17, 2023 Audit Period: January 1, 2022 ? December 31, 2022 Florida Falun Dafa Association, Inc. respectfully submit the following Corrective Action Plan for the year ending December 31, 2022. The finding from December 31, 2022 Schedule of Findings and Questioned Costs is discussed below. ...
August 17, 2023 Audit Period: January 1, 2022 ? December 31, 2022 Florida Falun Dafa Association, Inc. respectfully submit the following Corrective Action Plan for the year ending December 31, 2022. The finding from December 31, 2022 Schedule of Findings and Questioned Costs is discussed below. 2022-001 ? Finalize Budget Action Item Inaccuracies (Significant Deficiency) Condition: Inaccuracies were noted within each allowable cost category reported on the Expense Report by Applicant, compared to actual expenses Recommendation: The Association should review financial reports prior to submission and ensure that amounts agree to internal financial data, and are in compliance with the grant agreement. Views of Responsible Officials and Planned Corrective Actions: Management of the Association concurs with the audit finding. Subsequent to year end the Association has developed and implemented accounting policies and procedures to obtain the actual amounts in each category, in order to properly report allowable cost categories with actual funds spent.
View Audit 27103
Finding 32778 (2022-022)
Material Weakness 2022
City of Bothell
WA
Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles
See Corrective Action Plan for chart/table
See Corrective Action Plan for chart/table
View Audit 33039 Questioned Costs: $1
Finding 32761 (2022-001)
Significant Deficiency 2022
Tougaloo College
MS
Questioned Costs Student Financial Aid Subrecipient Monitoring
Finding 2022-001 - U.S. Department of Education (USDE}, Title IV Student Financial Aid Programs (Significant Deficiency): We observed the following conditions in connection with our testing of the various U. S. Department of Education, Title IV, Student Financial Assistance Programs: ? Title IV awar...
Finding 2022-001 - U.S. Department of Education (USDE}, Title IV Student Financial Aid Programs (Significant Deficiency): We observed the following conditions in connection with our testing of the various U. S. Department of Education, Title IV, Student Financial Assistance Programs: ? Title IV awards for six (6) of twelve (12) students sampled for Return of Title IV (R2T4) did not have funding returned within the required 45-day time frame with total questioned costs of $18,768. ? The College had differences in the following programs which were not reconciled to the general ledger: Program Description Federal Work-Study Federal Direct Student Loans ? FISAP Work-Study totals did not match general ledger totals. Recommendation - We recommend the College implement corrective actions to ensure the above findings are resolved and do not recur in future periods. Moreover, internal controls over compliance with Federal program regulations should be revisited to ensure adequate supervisory controls, quality assurance reviews of compliance steps, technical training of staff, and adequate procedures are being followed for compliance purposes. Corrective Action - The Office of Financial Aid understands the seriousness of these findings and are implementing appropriate strategies to minimize and/or eliminate further audit findings, including: ? Conduct monthly reconciliations between the Business and Financial Aid Offices reviewed and approved by the Vice President of Finance and Administration. ? Provide specialized Title IV training for the Financial Aid staff through resources and services provided by our auditors, The Wesley Peachtree Group, CPAs to improve and ensure processes align with federal reporting guidelines.
View Audit 24772 Questioned Costs: $1
Finding 32758 (2022-002)
Material Weakness 2022
West Branch Drug and Alcohol Abuse Commission
PA
Reporting Internal Control / Segregation of Duties Subrecipient Monitoring
Finding 2022-002: Internal Control Over Financial Reporting - Schedule of Expenditures of Federal Awards Reconciliation - Material Weakness Condition/Context: During our audit, we noted that the Commission did not reconcile certain items included on the SEFA to actual activity (supporting records) t...
Finding 2022-002: Internal Control Over Financial Reporting - Schedule of Expenditures of Federal Awards Reconciliation - Material Weakness Condition/Context: During our audit, we noted that the Commission did not reconcile certain items included on the SEFA to actual activity (supporting records) to ensure the accuracy of financial information and to minimize the risk of misstatement. Cause: The Commission overlooked certain information related to its federal award activity when preparing its schedule of expenditures of federal awards (SEFA). Corrective Action Plan: The Commission?s CFO has updated the WBDAAC Fiscal Policies & Procedures Manual to reflect quarterly reviews and approval of the SEFA. The SEFA will be updated by the CFO and approved by the Executive Officer in accordance with the submission of the quarterly DDAP reporting of all revenues & expenditures, with applicable supporting documentation. Name(s) of Contact Person(s) Responsible for Corrective Action: Michael W. Reeder, CFO Anticipated Completion Date: Implementation of this corrective action plan has been initiated and will continue to take place during FY23.
View Audit 24043
Finding 32751 (2022-002)
Significant Deficiency 2022
Lemoyne-Owen College
TN
Student Financial Aid Subrecipient Monitoring Significant Deficiency
Finding 2021-002 ? U.S. Department of Education (USDE), Title IV Student Financial Assistance Programs (Significant Deficiencies): We observed the following condition in connection with our testing of the various U. S. Department of Education, Title IV, Student Financial Assistance Programs: a) Two ...
Finding 2021-002 ? U.S. Department of Education (USDE), Title IV Student Financial Assistance Programs (Significant Deficiencies): We observed the following condition in connection with our testing of the various U. S. Department of Education, Title IV, Student Financial Assistance Programs: a) Two (2) out of 60 students selected for R2T4 testing did not have his/her funds returned to the U.S. Department of Education within the required 45 days. b) The College had differences in the following programs which were not reconciled to the general ledger: Federal Work Study, Federal Pell Grant, Federal Direct Student Loans and Federal Supplemental Educational Opportunity Grant (SEOG). Recommendation: The College should implement corrective actions to ensure that the above findings are resolved and does not recur in future periods. Moreover, internal controls over compliance with federal program regulations should be revisited to ensure adequate supervisory controls, quality assurance reviews of compliance steps, technical training of staff, and adequate procedures are being followed for compliance purposes. Corrective Action ? a) The two (2) students cited were oversights and the R2T4 funds have been returned. Official Withdrawal Notifications are scheduled bi-weekly, and the Unofficial Notifications are scheduled for the end of the semester. b) As previously mentioned, the College experienced significant turnover in the Business Office, responsible for the reconciliations, during 2022. We are in the process of replacing staff and recently hired a new CFO. The required reconciliations will be completed on a timely basis going forward.
View Audit 29386
Finding 32747 (2022-002)
Significant Deficiency 2022
Interdenominational Theological Center
GA
Questioned Costs Student Financial Aid Subrecipient Monitoring
(Significant Deficiency) We observed the following conditions in connection with our testing of the various U. S. Department of Education, Title IV, Student Financial Assistance Programs: 1. Enrollment status reporting to NSLDS for four (4) students tested was not provided as required by Federal reg...
(Significant Deficiency) We observed the following conditions in connection with our testing of the various U. S. Department of Education, Title IV, Student Financial Assistance Programs: 1. Enrollment status reporting to NSLDS for four (4) students tested was not provided as required by Federal regulations. 2. The Center did not provide the Common Origination and Disbursement (COD) funding report for the entire 2021-2022 award year for Federal Direct Loans. As of the report date, the Center had requested it from the U.S. Department of Education. Recommendation ? The Center should implement corrective actions to ensure that the above findings are resolved and do not recur in future periods. Moreover, internal controls over compliance with federal program regulations should be revisited to ensure adequate supervisory controls, quality assurance reviews of compliance steps, technical training of staff, and adequate procedures are being followed for compliance purposes. Corrective Action ? The enrollment information was provided to the FA auditor and several inquiries were made for verification and no timely response was received from the FA auditor. Three versions of the COD reports were provided along with several inquiries for confirmation that the report is what was needed. No timely response was made to our request. Management further explained that it takes 24 hrs. to receive the revised report if what was submitted was not what was needed, again no timely response from the FA auditor.
View Audit 29385 Questioned Costs: $1
Beulah Heights University
GA
Questioned Costs Student Financial Aid Subrecipient Monitoring
Finding 2022-002 - U.S. Department of Education (USDEJ. Title IV Student Financial Aid Programs (deficiency}: We observed the following conditions in connection with our testing of the various U.S. Department of Education, Title IV, Student Financial Assistance Programs: 1. One (1) out of 10 student...
Finding 2022-002 - U.S. Department of Education (USDEJ. Title IV Student Financial Aid Programs (deficiency}: We observed the following conditions in connection with our testing of the various U.S. Department of Education, Title IV, Student Financial Assistance Programs: 1. One (1) out of 10 students tested did not have timely or accurate enrollment reporting to the National Student Loan Data System (NSLDS). 2. One (1) out of 60 students tested was overpaid Pell funds. The over awarded funds were subsequently returned. 3. One (1) out of 60 students tested was not eligible for but was awarded Federal Supplemental Educational Opportunity Grant (FSEOG). The University subsequently returned the ineligible grant amount. 4. One (1) out of 60 students tested showed a discrepancy during verification testing where we observed tax documents submitted with an incorrect social security number. The questioned cost is $5,195. 5. Two (2) out of Five (S) students tested did not show the returned amount on the student's statement of account during R2T4 testing. Both statements of account were subsequently updated with the returned amounts. Corrective Actions - 1. NSLDS reporting is actively reconciled monthly with our financial aid servicer and, as of August 18, 2022, the University confirmed 97.18% reported. The University will continue to actively monitor this reporting to ensure accuracy and timeliness. 2. The University will monitor and review the process of enrollment more thoroughly with the third-party financial aid processor to ensure all non-enrolled students are not included in payment batches. The University has moved to a new third-party financial aid processor in a further effort to ensure compliance with Title IV regulations. 3. The University will monitor and review the process of enrollment more thoroughly with the third-party financial aid processor to ensure all non-enrolled students are not included in payment batches. The University has moved to a new third-party financial aid processor in a further effort to ensure compliance with Title IV regulations. 4. The University will monitor and review the process of verification more thoroughly with the third-party financial aid processor to ensure all applicable steps are taken and that all information is accurate. The University has moved to a new third-party financial aid processor in a further effort to ensure compliance with Title IV regulations. 5. The University has implemented a new student information system, as well as processes to ensure that Title IV transactions are applied timely to student ledgers. The University also notes that, in the case of this finding, the Title IV funds were returned timely and accurately.
View Audit 29382 Questioned Costs: $1
State of North Dakota
ND
Questioned Costs Subrecipient Monitoring
Finding: 2022-003 Department of Commerce Response/Corrective Action Plan: The Department of Commerce agrees with this finding. The agency has attempted several times to obtain allowable expenditures under the fund with no cooperation from the beneficiary. The beneficiary was turned over to the ...
Finding: 2022-003 Department of Commerce Response/Corrective Action Plan: The Department of Commerce agrees with this finding. The agency has attempted several times to obtain allowable expenditures under the fund with no cooperation from the beneficiary. The beneficiary was turned over to the North Dakota Attorney General Office on August 13, 2020, to recoup the grant award and refund the U.S. Department of the Treasury. Contact Person: Shawn Kessel, COO/Deputy Commissioner Anticipated Completion Date: December 2024 is the anticipated completion date for this finding as the beneficiary has been turned over to the North Dakota Attorney General's Office to recoup the grant award.
View Audit 36677 Questioned Costs: $1
Finding 32697 (2022-002)
Significant Deficiency 2022
State of North Dakota
ND
Matching / Level of Effort / Earmarking Questioned Costs Subrecipient Monitoring § 200.303
Finding: 2022-002 Department of Commerce Response/Corrective Action Plan: The Department of Commerce agrees with this finding. The Department of Commerce utilized the funds made available to it by the 67th Legislative Assembly to accomplish the intent of said legislative body. The Agency is ...
Finding: 2022-002 Department of Commerce Response/Corrective Action Plan: The Department of Commerce agrees with this finding. The Department of Commerce utilized the funds made available to it by the 67th Legislative Assembly to accomplish the intent of said legislative body. The Agency is working with the current legislative body and the North Dakota Office of Management and Budget to resolve this finding. Contact Person: Shawn Kessel, COO/Deputy Commissioner Anticipated Completion Date: On or before July 1, 2023
View Audit 36677 Questioned Costs: $1
Finding 32670 (2022-002)
Significant Deficiency 2022
Planning and Service Area 2 Area Agency on Aging
CA
Subrecipient Monitoring Allowable Costs / Cost Principles Significant Deficiency
2022-002 Significant Deficiency and Noncompliance: Subrecipient Monitoring The Agency shall consider contracting with a knowledgeable CPA firm to perform the contract resolution process, or to provide ?as-needed? assistance and review the completed process, to complete the contract resolution proces...
2022-002 Significant Deficiency and Noncompliance: Subrecipient Monitoring The Agency shall consider contracting with a knowledgeable CPA firm to perform the contract resolution process, or to provide ?as-needed? assistance and review the completed process, to complete the contract resolution process in a timely manner. The Agency Fiscal Manager shall be responsible for developing the internal controls and procedures to include the use of an outside CPA for this process. The internal controls and procedures for this process shall be completed by the Fiscal Manager by June 30, 2023 and implemented immediately thereafter.
View Audit 31303
Finding 32648 (2022-003)
Significant Deficiency 2022
New Endeavors by Women
DC
Procurement, Suspension & Debarment Questioned Costs Subrecipient Monitoring
Views of Responsible Officials and Planned Corrective Actions: The Executive Director will revisit the current policy with the employees responsible for initiating the screening process. Policy updates will be provided to the Board of Director's Finance Committee for review prior to being finalized ...
Views of Responsible Officials and Planned Corrective Actions: The Executive Director will revisit the current policy with the employees responsible for initiating the screening process. Policy updates will be provided to the Board of Director's Finance Committee for review prior to being finalized by March 15, 2023. The Executive Director will review screenings for all new vendors and contractors prior to engaging their services. Retrospective screenings will be completed by March 15, 2023 and screened annually going forward.
View Audit 34209
Inspire Arts and Music, Inc.
MA
Subrecipient Monitoring Allowable Costs / Cost Principles Procurement, Suspension & Debarment
SECTION III ? FEDERAL AWARDS FINDINGS AND QUESTIONED COSTS 2022-001 Implement Documented Policies and Procedures Over Federal Awards Planned Corrective Action Inspire Arts and Music, Inc. is in agreement with the finding and will implement formal written policies and procedures related to federal ...
SECTION III ? FEDERAL AWARDS FINDINGS AND QUESTIONED COSTS 2022-001 Implement Documented Policies and Procedures Over Federal Awards Planned Corrective Action Inspire Arts and Music, Inc. is in agreement with the finding and will implement formal written policies and procedures related to federal awards which specifically address requirements under the Uniform Guidamce. Once formally adopted, Inspire Arts and Music, Inc. will distribute the new policies and procedures to necessary staff, as well as advise and train its staff on following such policies and procedures. Planned implementation Date of Corrective Action August 15, 2023 Person Responsible for Corrective Action Donna Monte, Chief Financial Officer
View Audit 28909
Finding 32628 (2022-008)
Material Weakness 2022
Municipality of Penuelas
PR
Reporting Subrecipient Monitoring § 200.302
On May 3, 2021, the Grantee inform the Municipality about the determination to temporarily submit to a partial protective intervention the programmatic and administrative function of the delegated agency of Pe?uelas. As a direct consequence of such a determination, since May 3, 2021, up to July 31, ...
On May 3, 2021, the Grantee inform the Municipality about the determination to temporarily submit to a partial protective intervention the programmatic and administrative function of the delegated agency of Pe?uelas. As a direct consequence of such a determination, since May 3, 2021, up to July 31, 2022 (grant termination date), two employees of the Grantee had interference in all fiscal and programmatic transactions of the delegated agency, requiring their authorization for fiscal or programmatic transactions to be carried out. During this timeframe, key personnel of the delegated agency, such as the Program Director, the Program Accountant, the Property Manager, among others, resigned or were required to be replaced by the Grantee?s representatives, altering the programmatic and fiscal operations of the delegated agency. About the program year 2021-2022 closing, the Municipality of Pe?uelas return the funds surplus after the end of the period of liquidation of obligations, including the $3,288,516 related to Head Start Disaster Recovery program retained in the Program restricted cash account as instructed by a Grantee?s representative. Related to the program year prematurely terminated by the Grantee (program year 2022-2023), the Municipality?s Finance Department staff reconciled the program fiscal transactions registered in the Municipality?s computerized accounting system, with the grant awards, as amended, and prepare a liquidation report of each grant award. Such reports will be submitted to the Grantee to discuss the steps for liquidation of obligations with third parties, and the reimbursement of payroll and other expenditures financed by the Municipality?s General Fund. Implementation Date: August 31, 2023 Responsible Person: Mrs. Yadixa Ramos Finance Department Director
View Audit 29217
Finding 32626 (2022-006)
Material Weakness 2022
Municipality of Penuelas
PR
Subrecipient Monitoring Questioned Costs Matching / Level of Effort / Earmarking § 200.302
We gave instructions to the finance department accounting staff to strengthening internal procedures and controls to ensure accurate preparation and submission of financial reports. Implementation Date: August 31, 2023 Responsible Person: Mrs. Yadixa Ramos Finance Department Director
We gave instructions to the finance department accounting staff to strengthening internal procedures and controls to ensure accurate preparation and submission of financial reports. Implementation Date: August 31, 2023 Responsible Person: Mrs. Yadixa Ramos Finance Department Director
View Audit 29217
Finding 32624 (2022-001)
Significant Deficiency 2022
Antelope Valley Union High School District
CA
Special Tests & Provisions Subrecipient Monitoring Significant Deficiency
The District had a significant turnover in the Education Services Department in FY 2021-2022 and the backup documentation to demonstrate that contact was made with identified eligible private school was not located. It should be noted that there are currently procedures in place to ascertain that co...
The District had a significant turnover in the Education Services Department in FY 2021-2022 and the backup documentation to demonstrate that contact was made with identified eligible private school was not located. It should be noted that there are currently procedures in place to ascertain that contact is made with all eligible private schools and kept on file in a manner that meets all requirements for compliance. As a result, this evidence remains available for subsequent school years.
View Audit 29102
City of El Cajon
CA
Questioned Costs Subrecipient Monitoring § 200.332
2022-004 - Sub-recipient Agreements: Non-Compliance Auditor Recommendation: Recommend that the City review 2 CFR Part 200 to ensure information required in sub-recipient agreements is properly included. Management's Response: Agree with the finding. Corrective Action Taken: The City will review 2...
2022-004 - Sub-recipient Agreements: Non-Compliance Auditor Recommendation: Recommend that the City review 2 CFR Part 200 to ensure information required in sub-recipient agreements is properly included. Management's Response: Agree with the finding. Corrective Action Taken: The City will review 2 CFR Part 200 to ensure the assistance listing number of the grant funding being passed through, and the indication that the sub-recipient would be subject to single audit requirements set forth in 2 CFR Part 200, Sub-part F (Uniform Guidance). This Corrective Action will be completed no later than the subsequent quarterly report due date of April 30, 2023.
View Audit 27432
Finding 32616 (2022-003)
Significant Deficiency 2022
City of El Cajon
CA
Questioned Costs Subrecipient Monitoring Significant Deficiency § 200.332
2022-003 - Sub-recipient Agreements: Significant Deficiency Auditor Recommendation: Recommend that the City review 2 ? CFR Part 200 to ensure information required in sub-recipient agreements is properly included. Management's Response: Agree with the finding. Corrective Action Taken: The City wi...
2022-003 - Sub-recipient Agreements: Significant Deficiency Auditor Recommendation: Recommend that the City review 2 ? CFR Part 200 to ensure information required in sub-recipient agreements is properly included. Management's Response: Agree with the finding. Corrective Action Taken: The City will review 2 CFR Part 200 to ensure the assistance listing number of the grant funding being passed through, and the indication that the sub-recipient would be subject to single audit requirements set forth in 2 CFR Part 200, Sub-part F (Uniform Guidance). This Corrective Action will be completed no later than the subsequent quarterly report due date of April 30, 2023.
View Audit 27432
City of El Cajon
CA
Questioned Costs Subrecipient Monitoring Reporting
2022-002 - Sub-award Reporting Requirements for Federal Funding Accountability and Transparency Act (FFATA): Noncompliance Auditor Recommendation: Recommend the City implement a tracking system to remind staff of the various reports due and respective deadlines Management's Response: Agree with th...
2022-002 - Sub-award Reporting Requirements for Federal Funding Accountability and Transparency Act (FFATA): Noncompliance Auditor Recommendation: Recommend the City implement a tracking system to remind staff of the various reports due and respective deadlines Management's Response: Agree with the finding. Corrective Action Taken: Upon the next reporting cycle under ARPA, the City will collect the necessary information to satisfy the FFATA for the sub-award recipient above the $50,000 threshold. Further, the City will be diligent in that any future sub-award recipients who meet the criteria will be reported according to these FFATA reporting requirements. This Corrective Action will be completed no later than the subsequent quarterly report due date of April 30, 2023
View Audit 27432
Finding 32614 (2022-001)
Significant Deficiency 2022
City of El Cajon
CA
Questioned Costs Subrecipient Monitoring Reporting
2022-001 - Sub-award Reporting Requirements for Federal Funding Accountability and Transparency Act (FFATA): Significant Deficiency Auditor Recommendation: Recommend the City implement a tracking system to remind staff of the various reports due and respective deadlines Management's Response: Agre...
2022-001 - Sub-award Reporting Requirements for Federal Funding Accountability and Transparency Act (FFATA): Significant Deficiency Auditor Recommendation: Recommend the City implement a tracking system to remind staff of the various reports due and respective deadlines Management's Response: Agree with the finding. Corrective Action Taken: Upon the next reporting cycle under ARPA, the City will collect the necessary information to satisfy the FFATA for sub-award recipients. Further, the City will be diligent in that any future sub-award recipients who meet the criteria will be reported according to these FFATA reporting requirements. This Corrective Action will be completed no later than the subsequent quarterly repo1t due date of April 30, 2023.
View Audit 27432
Finding 32608 (2022-001)
Material Weakness 2022
Sumner-Bonney Lake School District No. 320
WA
Subrecipient Monitoring Questioned Costs Matching / Level of Effort / Earmarking
Sumner-Bonney Lake School District No. 320 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 ...
Sumner-Bonney Lake School District No. 320 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 caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Merridith Stevens, Finance Director 1202 Wood Ave Sumner, WA 98390 (253) 891-6012 The Sumner-Bonney Lake School District appreciates the State Auditor?s Office review of the Davis-Bacon Act requirements in our use of federal funding at Daffodil Valley Elementary HVAC air quality improvements. The Sumner-Bonney Lake School District agrees with the auditor?s finding that more frequent monitoring of wage and payroll certifications is necessary to conform with the Davis-Bacon Act. We realize that our reliance on the State of Washington?s Labor and Industries prevailing wage and payroll certifications site (where wage and certification data is submitted and stored) will require weekly documented review of submitted contractor/subcontractor payrolls and certifications. As we move forward, we will ensure ? Capital Facilities Manager will provide weekly oversite of contractor compliance ? Collect and document the review of weekly certifications and payroll ? District office will ensure that our Capital Facilities Manager and other departments will adhere to Davis-Bacon Act requirements when using federal funds
View Audit 27979
Finding 32596 (2022-001)
Significant Deficiency 2022
Bryan County Board of Education
GA
Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.403 § 200.415
FA 2022-001 Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through ...
FA 2022-001 Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: COVID-19 - 84.425D - Elementary and Secondary School Emergency Relief Fund Federal Award Number: S425D200012 (Year: 2020), S425D210012 (Year: 2021) Questioner Costs: $187,246 Prior Year Finding: No Description: A review of expenditures charged to the Elementary and Secondary School Emergency Relief Fund program revealed that the School District's internal control procedures were not operating appropriately to ensure that expenditures were allowable. Corrective Action Plans: The questioned cost noted above was considered for financial reporting purposes, and a prior period adjustment to classify the expenditure to the appropriate grant was made in March 2023. In addition, the questioned cost amount was not included in the Schedule of Expenditures of Federal Awards for the year-ended June 30, 2022. In the future, the School District will review all federal expenditures for appropriateness appropriateness and allowability including a budget to actual comparison and follow-up on any significant differences. In addition, the program manager of each grant will review the details of all grant activity as part of the year-end process to ensure completeness. Estimated Completion Date: Effective with June 30, 2023 Year-End Process Contact Person: Melanie James, Assistant Superintendent of Business and Finance Telephone: 912-851-4000 Email: mjames@bryan.k12.ga.us
View Audit 27431 Questioned Costs: $1
Fraser
MN
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles
Corrective Action Plan For the Fiscal Year Ended December 31, 2022 The finding from the December 31, 2022 schedule of findings, questions costs, and recommendations is discussed below. The finding is numbered consistently with the numbers assigned in that schedule. FEDERAL AWARD FINDINGS AND QUESTIO...
Corrective Action Plan For the Fiscal Year Ended December 31, 2022 The finding from the December 31, 2022 schedule of findings, questions costs, and recommendations is discussed below. The finding is numbered consistently with the numbers assigned in that schedule. FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2022-01: Allowable Costs ? U.S. Department of Health and Human Services, CCBHC Planning, Development and Implementation Grant ? Assistance Listing Number 93.696 according to 45 CFR ? 75, and the HHS Grants Policy Statement Description of Finding: Costs incurred outside the budget period are not allowed under the grant. Certain costs incurred prior to the budget period were included in costs which were reimbursed during the year ended December 31, 2022. Statement of Concurrence or Nonconcurrence: We concur with the finding and recommendation. Corrective Action: Management will implement an additional review step to evaluate the timing of when such costs are incurred in order to meet the grant requirements. We will also ensure reimbursement of the unallowable costs will be remediated by reducing amounts reimbursed during 2023. Name of Contact Person: Carrie Geske, Controller 612-798-8375 carrie.geske@fraser.org Projected Completion Date: August 2023 If the U.S. Department of Health and Human Services has questions regarding this Plan, please call Carrie Geske at 612-798-8375.
View Audit 28173 Questioned Costs: $1
Finding 32567 (2022-003)
Significant Deficiency 2022
Beaverton Schools
MI
School Nutrition Programs Questioned Costs Subrecipient Monitoring
See Corrective Action Plan for chart/table
See Corrective Action Plan for chart/table
View Audit 28270
Finding 32560 (2022-001)
Material Weakness 2022
Richland School District No. 400
WA
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Richland School District No. 400 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 F...
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Richland School District No. 400 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: Cynthia Robinette, Assistance Finance Director 6972 Keene Rd West Richland, WA 99353 Corrective action the auditee plans to take in response to the finding: This audit finding related to unique rules associated with one-time, pandemic-necessitated funding, so RSD is extremely unlikely to have to navigate these compliance expectations ever again. However, RSD will aspire to slow down the procurement and deployment of grant-funded resources as long as possible in the future in order to learn more of what the final audit expectations may be. Anticipated date to complete the corrective action: Undeterminable based on rarity of event
View Audit 28233 Questioned Costs: $1
Finding 32493 (2022-008)
Significant Deficiency 2022
Commonwealth of Pennsylvania
PA
Questioned Costs Subrecipient Monitoring § 200.332 § 200.425
New Directions DHS is exploring different possibilities to satisfy the audit finding to include the contracting of a certified public accounting firm to assist in conducting the financial portion of our subrecipient monitoring. Alternatives to Abortion Office of Policy Development (OPD) initiated n...
New Directions DHS is exploring different possibilities to satisfy the audit finding to include the contracting of a certified public accounting firm to assist in conducting the financial portion of our subrecipient monitoring. Alternatives to Abortion Office of Policy Development (OPD) initiated numerous conversations with the Alternatives to Abortion grantee regarding receiving the requested documentation for monitoring (communication occurred regularly from April 2021 through January 2023). The grantee disagrees that the disclosure of this information is a requirement of the grant agreement and as such has not provided the documentation needed to complete the monitoring. On October 27, 2022, DHS sent a letter to the grantee outlining specific action steps to establish compliance with their grant agreement. The grantee responded on November 28, 2022, disputing the claims of DHS and asserting that they are not out of compliance with their grant agreement. OPD will be scheduling time to visit the grantee to review documents required by the terms of their grant agreement in order to complete the monitoring. Monitoring will occur by June 30, 2023. Anticipated Completion Date: New Directions- 03/01/2024; Alternatives to Abortion- 06/30/2023 Contact Person and Title: New Directions- Joel O?Donnell, Director, Bureau of Program Support, OIM; Alternatives to Abortion- Ana Arcs, Acting Policy Director, OPD
View Audit 27724 Questioned Costs: $1
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