Corrective Action Plans

Finding 47622 (2022-002)

Material Weakness 2022

IN

Procurement, Suspension & Debarment § 200.303

FINDING 2022-002 Subject: Child Nutrition Cluster ? Internal Controls Federal Agency: Department of Agriculture Federal Program: Summer Food Service Program for Children Assistance Listing Number: 10.559 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Procurement and Su...

FINDING 2022-002 Subject: Child Nutrition Cluster ? Internal Controls Federal Agency: Department of Agriculture Federal Program: Summer Food Service Program for Children Assistance Listing Number: 10.559 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Procurement and Suspension and Debarment Audit Finding: Material Weakness Condition: An effective internal control system was not in place at the School Corporation to ensure compliance with requirements related to the Child Nutrition Program and Procurement and Suspension and Debarment compliance requirements. Context: During the audit period, there were four vendors from which the School made purchases between $10,000 and $150,000, which fell under the small purchase method for federal and state procurement regulations. For the one vendor selected for testing, documentation was not presented to verify methods or rationale used to satisfy the procurement requirements, which require three quotes to be obtained prior to entering into a transaction. Additionally, the School Corporation was not able to provide verification that the vendor is not suspended or debarred. Views of Responsible Officials and Planned Corrective Actions: We concur with the finding. Description of Corrective Action Plan: Shoals Community School Corporation?s Director of School Nutrition, Tamara Florio, will obtain the required three quotes for any vendor with purchases over $10,000. The school board will approve all food service vendors selected. Tamara will also obtain a letter of good standing from each vendor and verify that all vendors are not suspended or debarred. She will retain all material and documentation and will place it in a file for that school year. Responsible Party and Timeline for Completion: Tamara Florio, Director of School Nutrition ? this will be implemented at the start of the 2023-2024 school year.

View Audit 48844

Finding 47611 (2022-001)

Material Weakness 2022

Caston School Corporation

IN

Procurement, Suspension & Debarment School Nutrition Programs § 200.303

FINDING 2022-001 Contact Person Responsible for Corrective Action: Food Service Director Contact Phone Number: 574-598-8000 ext. 327 Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: To meet the conditions of the grant agreement, Caston School Corp...

FINDING 2022-001 Contact Person Responsible for Corrective Action: Food Service Director Contact Phone Number: 574-598-8000 ext. 327 Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: To meet the conditions of the grant agreement, Caston School Corporation will keep record of all vendors that are outside of our NIESC buying agreement. Vendors on this list will be identified as having an RFP on file or requiring an RFP to purchase. The director or the director's purchasing designee will consult the list before ordering from the vendor. Anticipated Completion Date: From this point forward, if Caston School Corporation must make a purchase outside of the vendors in our NIESC buying agreement, our food service director or the director's purchasing designee will check the record of outside vendors. This will ensure that we obtain an RFP before an order is placed with the vendor. List will be complied by 2-21-23 and vendors will be added as needed. Food Service Director Title 2/16/2023

View Audit 44366

Finding 47549 (2022-003)

Significant Deficiency 2022

Pennsylvania College of Art & Design

PA

Internal Control / Segregation of Duties Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

The College agrees with this recommendation and will add procedures to confirm that student consents are included in their respective files.

View Audit 45767

Finding 47500 (2022-009)

Material Weakness 2022

North Lawrence Community Schools

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Cash Management § 200.303

FINDING 2022-009 Contact Person Responsible for Corrective Action: Melissa Hinds, Director of Special Education Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: As of July 2022, internal controls were put into ...

FINDING 2022-009 Contact Person Responsible for Corrective Action: Melissa Hinds, Director of Special Education Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: As of July 2022, internal controls were put into place to ensure supporting documentation was attached to all reimbursements. Anticipated Completion Date: July 2022

View Audit 41189

Finding 47497 (2022-016)

Material Weakness 2022

North Lawrence Community Schools

IN

Equipment & Real Property Management § 200.303 § 200.313

FINDING 2022-016 Contact Person Responsible for Corrective Action: Tricia Malone Hudson, District Curriculum Specialist Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: The school district will establish a proc...

FINDING 2022-016 Contact Person Responsible for Corrective Action: Tricia Malone Hudson, District Curriculum Specialist Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: The school district will establish a process to ensure compliance with the grant agreement and the Equipment and Real Property Management compliance requirement. Anticipated Completion Date: North Lawrence Community Schools will implement this procedure by June 2023.

View Audit 41189

Finding 47495 (2022-017)

Material Weakness 2022

North Lawrence Community Schools

IN

Subrecipient Monitoring Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking § 200.302 § 200.303 § 200.328 § 200.329 § 200.334

FINDING 2022-017 Contact Person Responsible for Corrective Action: Tricia Malone Hudson, District Curriculum Specialist Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: The school corporation will develop a pro...

FINDING 2022-017 Contact Person Responsible for Corrective Action: Tricia Malone Hudson, District Curriculum Specialist Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: The school corporation will develop a protocol for ensuring that all documentation and records regarding Federal Grants will be maintained for a period of three years. Anticipated Completion Date: North Lawrence Community Schools implemented this procedure beginning in September 2022.

View Audit 41189

Finding 47493 (2022-018)

Material Weakness 2022

North Lawrence Community Schools

IN

Allowable Costs / Cost Principles Subrecipient Monitoring Cash Management § 200.303

FINDING 2022-018 Contact Person Responsible for Corrective Action: Tricia Malone Hudson, District Curriculum Specialist Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: The school corporation will develop a ser...

FINDING 2022-018 Contact Person Responsible for Corrective Action: Tricia Malone Hudson, District Curriculum Specialist Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: The school corporation will develop a series of checkpoints for federal grants. This includes multiple staff reviews and approvals prior to purchases. In addition, the reimbursement process includes multiple reviews and approvals prior to submission. Anticipated Completion Date: North Lawrence Community Schools implemented this procedure beginning in January 2023. INDIANA STATE

View Audit 41189

Finding 47486 (2022-015)

Material Weakness 2022

North Lawrence Community Schools

IN

Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.303

FINDING 2022-015 Contact Person Responsible for Corrective Action: Tricia Malone Hudson, District Curriculum Specialist Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: The school district will establish a proc...

FINDING 2022-015 Contact Person Responsible for Corrective Action: Tricia Malone Hudson, District Curriculum Specialist Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: The school district will establish a process for monitoring the services provided to students in the nonpublic school. Anticipated Completion Date: North Lawrence Community Schools will implement this procedure by June 2023.

View Audit 41189

Finding 47485 (2022-014)

Material Weakness 2022

North Lawrence Community Schools

IN

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.302 § 200.303 § 200.328 § 200.329 § 200.334

FINDING 2022-014 Contact Person Responsible for Corrective Action: Tricia Malone Hudson, District Curriculum Specialist Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: The school district has established a pro...

FINDING 2022-014 Contact Person Responsible for Corrective Action: Tricia Malone Hudson, District Curriculum Specialist Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: The school district has established a process for reviewing reimbursements and district expense records to ensure alignment. Anticipated Completion Date: North Lawrence Community Schools implemented this procedure beginning in January 2023.

View Audit 41189

Finding 47484 (2022-013)

Material Weakness 2022

North Lawrence Community Schools

IN

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303 § 200.334 § 200.77 § 200.78

FINDING 2022-013 Contact Person Responsible for Corrective Action: Tricia Malone Hudson, District Curriculum Specialist Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: The district will develop a system for re...

FINDING 2022-013 Contact Person Responsible for Corrective Action: Tricia Malone Hudson, District Curriculum Specialist Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: The district will develop a system for reviewing the Real Time report to ensure accuracy. In addition, the district will maintain a copy of the participating nonpublic school?s summary data related to enrollment and poverty status. Anticipated Completion Date: North Lawrence Community Schools will implement this procedure by June 2023.

View Audit 41189

Finding 47483 (2022-012)

Material Weakness 2022

North Lawrence Community Schools

IN

Subrecipient Monitoring Special Tests & Provisions Matching / Level of Effort / Earmarking § 200.207 § 200.303 § 200.333

FINDING 2022-012 Contact Person Responsible for Corrective Action: Tricia Malone Hudson, District Curriculum Specialist Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: The district will scan and save all testi...

FINDING 2022-012 Contact Person Responsible for Corrective Action: Tricia Malone Hudson, District Curriculum Specialist Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: The district will scan and save all testing security agreements for all staff. The test coordinator will be responsible for ensuring that all relative staff complete training and sign testing agreements. Anticipated Completion Date: North Lawrence Community Schools implemented this procedure beginning in September 2022.

View Audit 41189

Finding 47482 (2022-011)

Material Weakness 2022

North Lawrence Community Schools

IN

Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles § 200.208 § 200.303 § 200.400 § 200.403

FINDING 2022-011 Contact Person Responsible for Corrective Action: Tricia Malone Hudson, District Curriculum Specialist Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: The district has established a process fo...

FINDING 2022-011 Contact Person Responsible for Corrective Action: Tricia Malone Hudson, District Curriculum Specialist Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: The district has established a process for tracking expenses for homeless and parental involvement funds. In addition, a process has been established to ensure all expenses are coded properly. Anticipated Completion Date: North Lawrence Community Schools implemented this procedure beginning in March 2023.

View Audit 41189

Finding 47481 (2022-010)

Material Weakness 2022

North Lawrence Community Schools

IN

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.309 § 200.334 § 200.403 § 200.430

FINDING 2022-010 Contact Person Responsible for Corrective Action: Tricia Malone Hudson, District Curriculum Specialist Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: The school district will develop a plan f...

FINDING 2022-010 Contact Person Responsible for Corrective Action: Tricia Malone Hudson, District Curriculum Specialist Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: The school district will develop a plan for tracking employee pay and timecard alignment. The district will ensure that these documents are available to auditors. All expenditures will have a cover sheet with identifying information, will be attached to the proper invoice(s), signed by 2 parties, and hard copies will be kept on file for audit purposes in folders attached to each grant. Anticipated Completion Date: North Lawrence Community Schools will implement this procedure by June 2023.

View Audit 41189 Questioned Costs: $1

Finding 47477 (2022-007)

Material Weakness 2022

North Lawrence Community Schools

IN

Subrecipient Monitoring Cash Management Material Weakness § 200.207 § 200.303 § 200.305 § 200.334

FINDING 2022-007 Contact Person Responsible for Corrective Action: Melissa Hinds, Director of Special Education Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: As it relates to cash management for the Special ...

FINDING 2022-007 Contact Person Responsible for Corrective Action: Melissa Hinds, Director of Special Education Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: As it relates to cash management for the Special Education Cluster (IDEA), the District?s Treasurer and Special Education Director will review all cash balances quarterly to verify compliance with the grant agreement. As of July 2022, internal controls were put into place to ensure supporting documentation was attached to all reimbursements. Anticipated Completion Date: March 2023

View Audit 41189

Finding 47476 (2022-006)

Material Weakness 2022

North Lawrence Community Schools

IN

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303 § 200.333 § 200.403

FINDING 2022-006 Contact Person Responsible for Corrective Action: Melissa Hinds, Director of Special Education Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: As it relates to retaining proper documentation f...

FINDING 2022-006 Contact Person Responsible for Corrective Action: Melissa Hinds, Director of Special Education Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: As it relates to retaining proper documentation for an audit for Activities allowed or un-allowed, and allowable cost/costs, a policy and procedure will be implemented regarding the documentation and retention of records. Review and approval of activities reimbursed by the Special Education Grants to States and Special Education Preschool Grants will have the appropriate backup documentation (e.g. invoices, purchase orders, contracts, receipts) to ensure alignment to the IDOE grant, as well as documentation that funds were encumbered within the financial system by the respective period of performance end date. As of July 2022, these activities began being reviewed and approved by two separate individuals. Anticipated Completion Date: July 2022

View Audit 41189 Questioned Costs: $1

Finding 47475 (2022-008)

Material Weakness 2022

North Lawrence Community Schools

IN

Matching / Level of Effort / Earmarking Subrecipient Monitoring Allowable Costs / Cost Principles § 200.208 § 200.303 § 200.403

FINDING 2022-008 Contact Person Responsible for Corrective Action: Melissa Hinds, Director of Special Education Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: A print out of the current expenses and balances ...

FINDING 2022-008 Contact Person Responsible for Corrective Action: Melissa Hinds, Director of Special Education Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: A print out of the current expenses and balances will be reviewed by the Special Education Director and District?s Treasurer before the cash request is emailed to the state to ensure there is proper compliance with grant agreement and the matching, level of effort, earmarking and reporting compliance Anticipated Completion Date: February 2023

View Audit 41189

Finding 47453 (2022-005)

Material Weakness 2022

North Lawrence Community Schools

IN

Procurement, Suspension & Debarment School Nutrition Programs Internal Control / Segregation of Duties § 200.303

FINDING 2022-005 Contact Person Responsible for Corrective Action: Camryn Fender, Director of Food Service Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: The claims for reimbursement are first checked with th...

FINDING 2022-005 Contact Person Responsible for Corrective Action: Camryn Fender, Director of Food Service Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: The claims for reimbursement are first checked with the Food Management Company then sent to the NLCS Food Service Administrative Assistant. Once the Food Service Admin Assistant double checks the claims, it is sent to the Food Service Director for approval. North Lawrence Community Schools has a procurement plan in place as of March 2023. Anticipated Completion Date: North Lawrence Community Schools implemented this procedure in 2023.

View Audit 41189

Finding 47452 (2022-004)

Material Weakness 2022

North Lawrence Community Schools

IN

Questioned Costs School Nutrition Programs Procurement, Suspension & Debarment § 200.303 § 200.334

FINDING 2022-004 Contact Person Responsible for Corrective Action: Robyn Muder, Director of Business Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: Supporting documentation for all transfers out of the Food S...

FINDING 2022-004 Contact Person Responsible for Corrective Action: Robyn Muder, Director of Business Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: Supporting documentation for all transfers out of the Food Service account are kept in a labeled folder. Anticipated Completion Date: North Lawrence Community Schools implemented this procedure in 2022.

View Audit 41189 Questioned Costs: $1

Finding 47451 (2022-003)

Material Weakness 2022

North Lawrence Community Schools

IN

Questioned Costs Allowable Costs / Cost Principles School Nutrition Programs § 200.303 § 200.334 § 200.403

FINDING 2022-003 Contact Person Responsible for Corrective Action: Robyn Muder, Director of Business Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: Internal controls were updated in 2022. All supporting docum...

FINDING 2022-003 Contact Person Responsible for Corrective Action: Robyn Muder, Director of Business Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: Internal controls were updated in 2022. All supporting documentation is attached to vouchers for more efficient and effective business practices. The financial software was updated in January of 2023 to keep fringe benefit information retained. North Lawrence Community Schools has implemented a new procedure to pay mileage as a vendor payment instead of reimbursement through payroll to keep it separate from employees? gross earnings. North Lawrence Community Schools has implemented new practice to send all salary employees contracts which must be signed and kept in their personnel files. North Lawrence Community Schools has implemented new practices to prevent employees from being off of the board approved hourly pay schedule. North Lawrence Community Schools no longer utilizes paper timesheets. We now use an electronic time clock system. North Lawrence Community Schools is updating direct deposit information for all employees. Anticipated Completion Date: North Lawrence Community Schools implemented this procedure in 2023.

View Audit 41189 Questioned Costs: $1

Finding 47449 (2022-002)

Significant Deficiency 2022

Planned Parenthood South Texas

TX

Questioned Costs Allowable Costs / Cost Principles § 200.303

2022.002: Activities Allowed or Unallowed, Allowable Costs/Cost Principles United States Department of Health and Human Services Family Planning Services Assistance Listing No.93.217 Federal Award Number: FPHPA006525 Federal Award Year: 2022 Type of Finding: Significant Deficiency Finding: As of ...

2022.002: Activities Allowed or Unallowed, Allowable Costs/Cost Principles United States Department of Health and Human Services Family Planning Services Assistance Listing No.93.217 Federal Award Number: FPHPA006525 Federal Award Year: 2022 Type of Finding: Significant Deficiency Finding: As of December 31, 2022, the Organization provided health care services to 2,964 patients, however the reimbursement request was for 3,648 patients. The difference between the expected patients versus actual created an overpayment of federal funds totaling $83,701 at December 31, 2022. Management subsequently returned the funds to the granting agency. Corrective Actions Taken or Planned: Management will track patients per month to evaluate whether actual patient volume is meeting the expected patient volume. The Organization, at year-end, will assess whether the actual patient volume for the year met the expected patient volume and has earned all the recorded revenue. If overpayment was made, the Organization will adjust the recorded revenue to reflect actual earned revenue. Individual(s) Responsible: Magda Mijares, Controller Adron Cooley, Revenue Cycle Manager Anticipated Date of Completion: Organization started evaluating as soon as the issue was known on 5/16/2023 and will continue to do so for the rest of the grant period.

View Audit 53673 Questioned Costs: $1

Finding 47448 (2022-003)

Significant Deficiency 2022

Planned Parenthood South Texas

TX

Allowable Costs / Cost Principles § 200.303

Finding 2022.003? Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Reporting United States Department of Health and Human Servic...

Finding 2022.003? Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Reporting United States Department of Health and Human Services Family Planning Services Assistance Listing No.93.217 Federal Award Number: FPHPA006499 Federal Award Year: 2022 Type of Finding: Significant Deficiency Finding: During our testing, we noted the Organization requested reimbursements of $50,000 and determined the reasonableness of the amount being requested on a per patient basis rather than requesting funds based on actual expenditures incurred. Due to this, the expenditures were not reviewed for compliance with grant requirements. Corrective Actions Taken or Planned: The Organization has reviewed the expenditures and the actual expenditures met the grant requirements. The grant was complete on 3/31/2023. No other corrective actions need to be made. Individual(s) Responsible: Magda Mijares, Controller Anticipated Date of Completion: Completed by 7/31/2023

View Audit 53673

Finding 47441 (2022-003)

Material Weakness 2022

Vincennes Community School Corporation

IN

Subrecipient Monitoring Material Weakness Reporting § 200.302 § 200.303 § 200.328

FINDING 2022-003 Education Stabilization Fund-Internal Controls Contact Person Responsible for Corrective Action: Michele Fleck, Treasurer Contact Phone Number: 812-882-4844 Description of Corrective Action Plan: Effectively immediately, the Vincennes Community School Corporation will include t...

FINDING 2022-003 Education Stabilization Fund-Internal Controls Contact Person Responsible for Corrective Action: Michele Fleck, Treasurer Contact Phone Number: 812-882-4844 Description of Corrective Action Plan: Effectively immediately, the Vincennes Community School Corporation will include the Federal Programs Coordinator when preparing any annual reports to confirm accuracy of the reporting. This will provide more internal controls. Anticipated Completion Date: 07/01/2023.

View Audit 53344

Finding 47440 (2022-002)

Material Weakness 2022

Vincennes Community School Corporation

IN

Matching / Level of Effort / Earmarking Special Tests & Provisions Subrecipient Monitoring § 200.303

FINDING 2022-002 Education Stabilization Fund-Special Tests and Provisions - Wage Rate Requirements Contact Person Responsible for Corrective Action: Michele Fleck, Treasurer Contact Phone Number: 812-882-4844 Description of Corrective Action Plan: Effectively immediately, the Vincennes Communi...

FINDING 2022-002 Education Stabilization Fund-Special Tests and Provisions - Wage Rate Requirements Contact Person Responsible for Corrective Action: Michele Fleck, Treasurer Contact Phone Number: 812-882-4844 Description of Corrective Action Plan: Effectively immediately, the Vincennes Community School Corporation will obtain wage reports from construction vendors. We will make sure to follow the Davis Bacon Act requirements as it pertains to paying construction costs using ESSER funds. Anticipated Completion Date: 07/01/2023

View Audit 53344

Finding 47431 (2022-001)

Significant Deficiency 2022

Advocacy Center for Crime Victims and Children

TX

Internal Control / Segregation of Duties Cash Management Reporting § 200.303

Item 2022-001 (Recurring): Improving Internal Controls over Reimbursement Requests Criteria: 2 CFR 200.303 requires that internal control must provide reasonable assurance that the Center complies with the requirements of the Uniform Guidance and its grant agreements. In the context of reporting to ...

Item 2022-001 (Recurring): Improving Internal Controls over Reimbursement Requests Criteria: 2 CFR 200.303 requires that internal control must provide reasonable assurance that the Center complies with the requirements of the Uniform Guidance and its grant agreements. In the context of reporting to granting agencies, internal control must be established to ensure that reports are submitted accurately and timely. Condition: For the fiscal year under audit, reimbursement requests were prepared and submitted to the granting agency by a single individual who also prepares the accounting records from which the requests are prepared. Cause: The Center has not adopted control activities over the reimbursement request process, such as segregation of duties or secondary review. Effect: Reimbursement requests could be sent to the granting agency with errors and omissions or not on time. Recommendation: We recommend that the Center segregate the duty of submission of the reports to another individual not involved with preparation of accounting records or the reports themselves to allow for secondary review. PERSON RESPONSIBLE FOR CORRECTION ACTION: Aleigh Ascherl, Executive Director CORRECTIVE ACTION PLANNED: The Center has implemented controls and taken steps to ensure a secondary review is in place. ANTICIPATED COMPLETION DATE: September 30, 2023

View Audit 53761

Finding 47390 (2022-001)

Significant Deficiency 2022

Family Involvement Center, Inc.

AZ

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting § 200.303

U.S. Department of Health and Human Services Family Involvement Center, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2022. Audit period: October 1, 2021 ? September 30, 2022 The findings from the schedule of findings and questioned costs are discuss...

U.S. Department of Health and Human Services Family Involvement Center, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2022. Audit period: October 1, 2021 ? September 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Health and Human Services 2022-001 Children?s Health Insurance Program ? Assistance Listing No. 93.767 Recommendation: Management should improve internal control monitoring activities over reporting requirements by establishing a log of all required reports with deadlines and sign offs responsible parties. This log should be regularly reviewed by management to ensure completely and timely report submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. The reporting requirement deadlines were missed due to changes in personnel and vacancies in both program and financial work areas. Action taken in response to finding: A review of the Financial Policies & Procedures clearly outline responsibilities related to this finding. Review of the Financial Policies and Procedures will be conducted by the Finance Director to the grant program/operation staff and finance staff. The Executive Director will carefully review each award and contract to ensure compliance through delegation to the Finance Director and establish a log and calendar for monitoring. Name(s) of the contact person(s) responsible for corrective action: Kathy Kelley, Finance Director Planned completion date for corrective action plan: Aug 16, 2023. If the U.S. Department of Health and Human Services has questions regarding this plan, please call Kathy Kelley at 602.412.4090

View Audit 48466

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