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Integral Global Health, Inc.
GA
Cash Management Reporting § 200.303
Finding 2022-003: Cash Management - Material Noncompliance Management?s Response: Our commitment to maintaining strong financial controls and compliance with grant reporting requirements remains unwavering. In response to the audit finding and in our ongoing efforts to continually improve our inter...
Finding 2022-003: Cash Management - Material Noncompliance Management?s Response: Our commitment to maintaining strong financial controls and compliance with grant reporting requirements remains unwavering. In response to the audit finding and in our ongoing efforts to continually improve our internal controls and procedures, we have taken the following corrective actions to address the identified noncompliance and strengthen our cash management controls: Development and Implementation of Control Process: We have developed a formal control process to ensure the independent review of all cost reimbursement reports and submissions to the PMS. This process includes assigning qualified individuals who possess the necessary expertise and knowledge to conduct a thorough review of the reports and submissions. Reviewer Qualifications and Training: We have identified individuals within our organization who have the required knowledge and experience in cash management processes and grant reporting. These reviewers have undergone specialized training to enhance their understanding of the Uniform Guidance requirements, compliance regulations, and relevant policies. Documentation and Tracking: To ensure accountability and transparency, we have implemented a system for documenting and tracking the review activities performed on each cost reimbursement report and submission. This enables us to monitor the completion of reviews, track identified issues or errors, and maintain an audit trail for future reference. Timely Review and Reporting: We have established a specific timeline for completing the review of cost reimbursement reports and submissions. This ensures that any errors or discrepancies are identified and rectified promptly, minimizing the risk of incorrectly filed reports and cost reimbursements. Ongoing Monitoring and Improvement: We recognize the importance of continuous monitoring and improvement of our cash management controls. We will conduct periodic reviews and assessments of the control process to identify areas for enhancement and ensure its effectiveness and adherence to the required standards. Anticipated Completion Date: Already Implemented Responsible Contact Person: Dr Malik Mamoon Munir, Global Operations Officer, +1 678-580-0853
View Audit 50495
Finding 44079 (2022-001)
Material Weakness 2022
Integral Global Health, Inc.
GA
Reporting § 200.303
Finding 2022-001: Reporting - Material Weakness/Material Noncompliance Management?s Response: Our commitment to maintaining strong financial controls and compliance with grant reporting requirements remains unwavering. In response to the audit finding and in our ongoing efforts to continually impro...
Finding 2022-001: Reporting - Material Weakness/Material Noncompliance Management?s Response: Our commitment to maintaining strong financial controls and compliance with grant reporting requirements remains unwavering. In response to the audit finding and in our ongoing efforts to continually improve our internal controls and procedures, we have taken the following corrective actions to address the identified lack of a formal review process for the FFR SF-425 prior to filing the report with the U.S. Department of Health and Human Services, Centers for Disease Control: Design and Implementation of Review Process: We have developed a structured review process for all FFR SF-425 reports before their submission to the U.S. Department of Health and Human Services, Centers for Disease Control. The process includes a comprehensive review by an independent party who possesses the necessary expertise and knowledge in grant reporting requirements. Reviewer Qualifications and Training: We have identified individuals within our organization who possess the requisite knowledge and experience to conduct a thorough review of the FFR SF-425 reports. These reviewers have received specialized training to ensure they understand the specific grant reporting requirements, compliance regulations, and relevant policies. Documentation and Tracking: To ensure accountability and a transparent review process, we have implemented a system for documenting and tracking the review activities performed on each FFR SF-425 report. This allows us to monitor the completion of reviews, track any identified issues or concerns, and maintain an audit trail for future reference. Review Completion Timeline: We have established a specific timeline for completing the review of FFR SF-425 reports. This ensures that the review process occurs in a timely manner, minimizing any delays in submitting accurate and compliant reports to the funding agency. Continuous Improvement and Monitoring: We recognize the importance of continuously improving our processes and maintaining ongoing compliance. Therefore, we will conduct periodic reviews and assessments of our review process to identify any areas for enhancement. Additionally, we will closely monitor the effectiveness of the new process to ensure its efficiency and adherence to the required standards. Anticipated Completion Date: Already Implemented Responsible Contact Person: Dr Malik Mamoon Munir, Global Operations Officer, +1 678-580-0853
View Audit 50495
Finding 44068 (2022-001)
Significant Deficiency 2022
Alaska Railroad Corporation
AK
Reporting § 200.303 § 200.502 § 200.510
Corrective Action Plan For the Year Ended December 31, 2022 Finding: 2022?001 Inaccurate SEFA reporting Responsible Official: Michelle Maddox, CFO Corrective Action Plan: Management will implement additional controls to ensure the completeness and accuracy of amounts reported for expenditures of th...
Corrective Action Plan For the Year Ended December 31, 2022 Finding: 2022?001 Inaccurate SEFA reporting Responsible Official: Michelle Maddox, CFO Corrective Action Plan: Management will implement additional controls to ensure the completeness and accuracy of amounts reported for expenditures of the Federal Transit Administration grants in the schedule of federal awards. These additional controls include the annual review of new implementation guides. Anticipated Completion Date: December 31, 2023
View Audit 41763
Finding 43987 (2022-002)
Significant Deficiency 2022
Nourish Colorado
CO
Reporting § 200.303
To address the problem and avoid future lapses, we'll take the following steps: Clear Reporting Policies: We'll create straightforward rules for submitting financial reports, like the SF-425, on time and accurately. These policies will outline deadlines, roles, and why accuracy matters. Reporting Sc...
To address the problem and avoid future lapses, we'll take the following steps: Clear Reporting Policies: We'll create straightforward rules for submitting financial reports, like the SF-425, on time and accurately. These policies will outline deadlines, roles, and why accuracy matters. Reporting Schedule: We'll make a calendar that shows when different reports are due. Everyone will know when reports are expected. Who's Responsible? We'll assign specific people to handle each report. They will be responsible for ensuring reports are correct and sent on time. Manager Check: Before sending a report, it will get checked by a manager or a designated person to make sure it's accurate and follows the rules. Training: We'll offer training for those who prepare reports to make sure they know what to do and why it's important. Watch and Fix: We'll set up a system to keep an eye on report deadlines and compliance. If there are issues or delays, we'll act quickly to fix them. Record Everything: We'll keep records of all reports, their preparation, review, approval, and submission. This helps us keep track and prove we're following the rules. By following these steps, we'll ensure that our financial and special reports are always submitted on time and accurately. This will help us stay in compliance with reporting requirements. We'll review and update this plan regularly to make sure our reporting process keeps improving and stays compliant with reporting rules.
View Audit 45053
Finding 43964 (2022-002)
Significant Deficiency 2022
Cornerstone Montgomery, Inc.
MD
Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.303
2022-002 COVID-19 Provider Relief Fund ? Assistance Listing Number 93.498 Recommendation: We recommend that management implement procedures to ensure budget approvals are received timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in...
2022-002 COVID-19 Provider Relief Fund ? Assistance Listing Number 93.498 Recommendation: We recommend that management implement procedures to ensure budget approvals are received timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: A process of more comprehensive review of program requirements will be put in place. Name of the contact person responsible for corrective action: Lisa Katz, Program Manager Planned completion date for corrective action plan: Currently underway and planned to be completed by May 2023.
View Audit 44279
Finding 43958 (2022-002)
Significant Deficiency 2022
Kent County, De Government (kent County Levy Court)
DE
Procurement, Suspension & Debarment Subrecipient Monitoring Eligibility § 200.213 § 200.303
The County does check Sam.gov for suspension and debarment transactions. We will be more diligent in documenting our reviews. The three companies referred to in this finding have been doing business with the County for years and are local.
The County does check Sam.gov for suspension and debarment transactions. We will be more diligent in documenting our reviews. The three companies referred to in this finding have been doing business with the County for years and are local.
View Audit 40181
Finding 43905 (2022-004)
Significant Deficiency 2022
Loretto Health and Rehabilitation Center
NY
HUD Housing Programs Reporting Significant Deficiency § 200.303
Finding 2022-004 ? Reporting ? Significant Deficiency in Internal Control over Compliance Cluster/Grantor: Department of Health and Human Services ? Health Resources and Services Administration (?HRSA?) Award Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distributions Awa...
Finding 2022-004 ? Reporting ? Significant Deficiency in Internal Control over Compliance Cluster/Grantor: Department of Health and Human Services ? Health Resources and Services Administration (?HRSA?) Award Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distributions Award Year: January 1, 2021 - December 31, 2021 Assistant Listing Number: 93.498 The management of Loretto Health have reviewed finding 2022-004: Reporting ? Significant Deficiency in Internal Control over 2Compliance. We present the following corrective action plan: Loretto Health will adopt the recommendation from the auditor to implement a control process which includes a documented secondary review and approval of the Provider Relief HRSA submission.
View Audit 48983
Finding 43886 (2022-001)
Significant Deficiency 2022
Nbcc
CA
Subrecipient Monitoring Allowable Costs / Cost Principles Significant Deficiency § 200.303
Management Response and Planned Corrective Action 1. While the current Internal Controls Manual allows for certain expenditures to be made with verbal and/or written approval from the Executive Director, the control does not state a dollar amount or specific circumstance for verbal approval and the...
Management Response and Planned Corrective Action 1. While the current Internal Controls Manual allows for certain expenditures to be made with verbal and/or written approval from the Executive Director, the control does not state a dollar amount or specific circumstance for verbal approval and therefore the control has been clarified as follows: All funds to be expended must be approved by the Executive Director, either verbally or in writing, prior to the expenditure. Program staff may then request that the FA, OM or Administrative Associate purchase the needed expense either by debit card or credit card or produce a check for the ED?s signature. All requests for purchase must follow the same backup paperwork procedures outlined in the AP Procedures section. For all routine essential office supply individual item purchases $250 and under, the OM or FA has approval to make these purchases without ED verbal or written approval prior to the expenditure. All expenditures for individual items above $250 must be verbally approved by the ED prior to purchase and documented via email which then should be attached to the purchase documentation. Purchases $1,500 and above should follow the procurement policy outlined below in Control No. 21. In addition, the procurement control has been clarified with updated language as follows: For goods and services $1,499 and under, Executive Director approval is required as per the purchase policy above referenced in Control No. 17. 2. NBCC maintains an onboarding process and checklist which includes the completion of the I-9 for each employee. This process is strictly followed. The three employees identified during the testing that lacked a completed I-9 on file were for one employee who was hired during the initial period of the COVID lockdown when all processes were significantly impacted by the initial COVID quarantine, and the remaining two were onboarded by a staff member serving temporarily in the human resources position after the exiting human resources staff member did not return from a medical leave of absence. All current staff have completed I-9?s on file and there is every expectation that this control will continue to be enforced. As an additional guarantee of having a completed I-9 in place, NBCC has asked our external accounting firm, Vista Financial, to create an additional control where a new employee is not onboarded into Quickbooks for payroll without the completed I-9.
View Audit 45959
Finding 43879 (2022-003)
Material Weakness 2022
Mitchell Hamline School of Law
MN
Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303
Identifying Number: 2022-003 Finding: While testing reporting, we noted that there were not controls or approvals over the reporting requirement for the HEERF program. Corrective Actions Taken or Planned: Student funds for HEERF have been exhausted so no additional reporting should be required fo...
Identifying Number: 2022-003 Finding: While testing reporting, we noted that there were not controls or approvals over the reporting requirement for the HEERF program. Corrective Actions Taken or Planned: Student funds for HEERF have been exhausted so no additional reporting should be required for them. For all institutional HEERF funds reporting, both the Financial Aid Director and the Controller review the information and complete the Institutional reporting PDF. Once posted, the PDF is emailed to the Department of Educations as a time stamp to show it was completed on time. Contact Person: Nick Anderson Director of Financial Aid ? Deb Kessler Controller Anticipated Completion Date: 7/10/2022
View Audit 52368
Finding 43873 (2022-001)
Significant Deficiency 2022
City Colleges of Chicago
IL
Reporting Internal Control / Segregation of Duties § 200.303
Finding 2022-001 ? COVID-19 Education Stabilization Fund: Higher Education Emergency Relief Fund Reporting Condition City Colleges did not have sufficient documentation that internal controls were in place and operating effectively relative to the following areas: ? HEERF Student Reporting: City ...
Finding 2022-001 ? COVID-19 Education Stabilization Fund: Higher Education Emergency Relief Fund Reporting Condition City Colleges did not have sufficient documentation that internal controls were in place and operating effectively relative to the following areas: ? HEERF Student Reporting: City Colleges did not have sufficient supporting evidence that review controls were performed over the July 1, 2021 ? September 30, 2021 quarterly student report prior to submission. ? HEERF MSI Reporting: City Colleges did not have sufficient supporting evidence that review controls were performed over the July 1, 2021 ? September 30, 2021 quarterly student report prior to submission. City Colleges did not publicly post certain required reports accurately. The following instance of noncompliance was identified: ? HEERF Student Portion: City Colleges posted a report on July 8, 2022 for Wilbur Wright for the period of April 1, 2022 ? June 30, 2022 which did not reconcile to the underlying expense detail as of the date of the report. The difference was $307,750. Cause City Colleges did not have effective internal controls in place to ensure reports were posted accurately and timely. Student Finance and FAO created a new Review & Approval Process for HEERF Reporting that was not implemented until January 2022 Corrective Action Taken or Planned The Department of Ed has given the institution the authorization to amend prior quarterly and annual reports that was posted in error. SF and FAO will continue to fine-tune the Review & Approval Process for all quarterly and annual reports. Part-Time Project Manager for Finance will continue to monitor Dept of ED for any HEERF Updates while validating all review and approval documents. Contact Person: Associate Vice Chancellor, Financial Aid & Scholarships ? Richard Hayes Anticipated Completion Date: January 2023
View Audit 51406
Finding 43866 (2022-006)
Significant Deficiency 2022
Frances House, INC
IL
Allowable Costs / Cost Principles § 200.303
Identifying Number: 2022-006 Corrective Action Taken or Planned: Ron Wilson is responsible to ensure corrective actions are taken. Management reviews the reported grant expenditures. Management believes this review process to be adequate.
Identifying Number: 2022-006 Corrective Action Taken or Planned: Ron Wilson is responsible to ensure corrective actions are taken. Management reviews the reported grant expenditures. Management believes this review process to be adequate.
View Audit 47521
Finding 43856 (2022-001)
Significant Deficiency 2022
Dientes Community Dental Care
CA
Questioned Costs Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.303
Corrective Action Plan Year ending June 30, 2022 Comment 2022-001 Comment Title: Allowability ? Internal Control over Payroll and General Disbursements In accordance with Uniform Guidance Section 200.511(a), the Corrective Action Plan must include findings related to the financial stateme...
Corrective Action Plan Year ending June 30, 2022 Comment 2022-001 Comment Title: Allowability ? Internal Control over Payroll and General Disbursements In accordance with Uniform Guidance Section 200.511(a), the Corrective Action Plan must include findings related to the financial statements which are required to be reported in accordance with Government Auditing Standards. Corrective Action Plan: We will continue to review the PRF terms and conditions to ensure compliance. Contact Person, Title, Phone: Jesse Navarro, CFO 831-710-1333 Anticipated Date of Completion: July 2022
View Audit 46674 Questioned Costs: $1
Finding 43784 (2022-001)
Material Weakness 2022
Kokomo School Corporation
IN
Equipment & Real Property Management Procurement, Suspension & Debarment Material Weakness § 200.303 § 200.313
FINDING 2022-001 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Robert McIntire, Director of Business Contact Phone Number: 765-455-8000 We concur with the finding. Equipment was purchased with a total value of $438,016 and was incorrectly purchased and recorde...
FINDING 2022-001 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Robert McIntire, Director of Business Contact Phone Number: 765-455-8000 We concur with the finding. Equipment was purchased with a total value of $438,016 and was incorrectly purchased and recorded and reimbursed as supplies and the inventory did not correctly reflect the purchase of these items. Description of Corrective Action Plan: Kokomo School Corporation will update its internal controls process to address this issue. All staff who are a part of grant administration and purchasing will be retrained on the internal controls process and on the details of property records that must be maintained. Additionally, Kokomo School Corporation staff will review inventory records for items purchased since July 2021 to ensure that the Equipment and Real Property Management compliance requirement is met. Anticipated Completion Date: Retraining will be completed by 8/1/2023. Review of purchases and inventory updates will be completed by 7/1/2024.
View Audit 40885
Finding 43626 (2022-004)
Significant Deficiency 2022
Jacobson Memorial Hospital Care Center and Subsidiary
ND
Special Tests & Provisions Significant Deficiency Matching / Level of Effort / Earmarking § 200.303
Finding 2022-004 Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans and Grants Federal Assistance listing #10.766 Finding Summary: One of the Hospital's required reserve accounts was underfunded by approximately $4,500. Responsible Individuals: Scott Brooks, ...
Finding 2022-004 Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans and Grants Federal Assistance listing #10.766 Finding Summary: One of the Hospital's required reserve accounts was underfunded by approximately $4,500. Responsible Individuals: Scott Brooks, CEO and Micaela Meyer, CFO Corrective Action Plan: Proper tracking of all reserve accounts will be put in place in order to make sure they are all properly funded throughout the year. Anticipated Completion Date: 6/30/2023
View Audit 47115
Huntsville Bible College, Inc.
AL
Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303
Finding: Certain financial aid grants to students, Assistance Listing #84.425E, were applied to outstanding balances with verbal consent rather than written consent. Response: The Board should strengthen its policies and procedures over proper procedures to ensure that expenditures are in complian...
Finding: Certain financial aid grants to students, Assistance Listing #84.425E, were applied to outstanding balances with verbal consent rather than written consent. Response: The Board should strengthen its policies and procedures over proper procedures to ensure that expenditures are in compliance. Anticipated Completion Date: November 15, 2022
View Audit 39802
Finding 43575 (2022-002)
Material Weakness 2022
Brownstown Central Community School Corporation
IN
Matching / Level of Effort / Earmarking Subrecipient Monitoring Allowable Costs / Cost Principles § 200.208 § 200.303 § 200.403
Contact Person Responsible for Corrective Action: Patsy Hess, Corporation Treasurer, and Lindsey Goshorn, Special Education Director Contact Phone Number: 812-358-4271 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: During fiscal year 2020-2021, Brow...
Contact Person Responsible for Corrective Action: Patsy Hess, Corporation Treasurer, and Lindsey Goshorn, Special Education Director Contact Phone Number: 812-358-4271 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: During fiscal year 2020-2021, Brownstown Central Community School Corporation (School) was a member of Orange-Lawrence-Jackson-Martin-Greene Joint Services Cooperative (Cooperative). The Cooperative operated the special education programs and spent the federal money on behalf of all its member schools. At the end of fiscal year 2020-2021 the Cooperative disbanded. Subsequent to fiscal year 2020-2021, the School has operated the special education programs. The Special Education Director maintains records ensuring that the required level of expenditures for nonpublic school students with disabilities has been met. The records involving level of expenditures for nonpublic school students with disabilities will be reviewed by the Corporation Treasurer or other employee with knowledge of the compliance requirement. Anticipated Completion Date: Immediate
View Audit 46170
Finding 43569 (2022-001)
Material Weakness 2022
Brownstown Central Community School Corporation
IN
Procurement, Suspension & Debarment § 200.1 § 200.303 § 200.317 § 200.318 § 200.319
Contact Person Responsible for Corrective Action: Natalie McGinnis, School Lunch Treasurer and Joe Sheffer, School Lunch Coordinator Contact Phone Number: 812-358-4271 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Procurement: Simplified Acquisitio...
Contact Person Responsible for Corrective Action: Natalie McGinnis, School Lunch Treasurer and Joe Sheffer, School Lunch Coordinator Contact Phone Number: 812-358-4271 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Procurement: Simplified Acquisition - The Lunch Fund Treasurer and the Food Services Director will solicit bids for purchases that exceed the simplified acquisition threshold of $150,000 and in the event that two bids are not received, we will obtain documentation and will present bids and documentation to the Board of School Trustees for their approval. Small Purchases - The Lunch Fund Treasurer and the Food Services Director will solicit quotes for purchases that fall within the small purchase threshold of $10,000 to $150,000 and in the event that two quotes are not received, we will obtain documentation and will present quotes and documentation for review by other employee with knowledge of the compliance requirement will sign as proof of review. Suspension and Debarment: For transactions considered covered transactions (purchases to vendors exceeding $25,000), the Lunch Fund Treasurer will conduct a SAM search to ensure that the vendor is not suspended or debarred and is eligible to participate in federally funded programs. Should the vendor be suspended or debarred, a contract will not be awarded. A copy will be kept in the Food Service Department. The Lunch Fund Treasurer and Food Service Coordinator or other employee with knowledge of the compliance requirement will sign as proof of review. Anticipated Completion Date: Immediate
View Audit 46170
Finding 43559 (2022-002)
Significant Deficiency 2022
The Estaugh T/a Medford Leas
NJ
Questioned Costs Allowable Costs / Cost Principles § 200.303
Finding 2022-002 Condition A sample of 40 items were selected for testing. During our testing, we noted one item selected for testing was not deemed an expense used to prevent, prepare for, and respond to coronavirus. This was not a statistically valid sample. Corrective Action Plan The Company wil...
Finding 2022-002 Condition A sample of 40 items were selected for testing. During our testing, we noted one item selected for testing was not deemed an expense used to prevent, prepare for, and respond to coronavirus. This was not a statistically valid sample. Corrective Action Plan The Company will implement procedures to ensure an individual who is reviewing and approving invoices has the appropriate skill set to ensure costs that are incurred are being used to prevent, prepare for, or respond to the coronavirus. Name(s) of Contact Person(s) Responsible for Corrective Action Abby Loftus, Chief Financial Officer Anticipated Completion Date December 31, 2022
View Audit 39059 Questioned Costs: $1
Finding 43558 (2022-001)
Significant Deficiency 2022
The Estaugh T/a Medford Leas
NJ
Internal Control / Segregation of Duties Reporting Significant Deficiency § 200.303
Finding 2022-001 Condition For the reports tested, the Company excluded from patient care revenue the amount attributable to independent living and assisted living related services provided to residents. The Company also inadvertently used data from the wrong period when preparing the lost revenue c...
Finding 2022-001 Condition For the reports tested, the Company excluded from patient care revenue the amount attributable to independent living and assisted living related services provided to residents. The Company also inadvertently used data from the wrong period when preparing the lost revenue calculation. As a result of these adjustments, the lost revenue increased from $970,102 to $1,977,744. Additionally, the reports tested did not contain a documented review and approval of the reports prior to submission. Corrective Action Plan The Company agrees with the finding and will implement procedures to ensure an individual who is responsible for reporting will remain current on compliance requirements and review final reports and the related inputs prior to submission. Specifically, the Company will verify Residential Living (IL) revenues and Amortization Income are included in the lost revenue calculation. Name(s) of Contact Person(s) Responsible for Corrective Action Abby Loftus, Chief Financial Officer Anticipated Completion Date December 31, 2022
View Audit 39059
Finding 43550 (2022-004)
Significant Deficiency 2022
Huntsville City Board of Education
AL
Allowable Costs / Cost Principles School Nutrition Programs Matching / Level of Effort / Earmarking § 200.303
Finding: Certain timecards within the Child Nutrition Cluster - Assistance Listing #10.555, #10.553 and COVID-19 #10.559, were not properly approved prior to payment of the payroll expenditure. Response: Application used to accumulate time and attendance records does not contain embedded administr...
Finding: Certain timecards within the Child Nutrition Cluster - Assistance Listing #10.555, #10.553 and COVID-19 #10.559, were not properly approved prior to payment of the payroll expenditure. Response: Application used to accumulate time and attendance records does not contain embedded administrative programming and controls to ensure all time and attendance information is approved by the employee and supervisor prior to payroll preparation. Management is working with the software provider to develop and embed the appropriate administrative controls and procedures to provide automated processing. In the immediate term, management will, with the assistance of the software provider, develop and utilize a hard copy report of all time and attendance records for each pay period by employee, school and/or department. Prior to payroll preparation, all entries on the report will be reconciled and manual employee and supervisor approvals will be documented. Principals and Department Heads will receive training in proper procedures for timecard approval. Anticipated Completion Date: August 2023
View Audit 39758
Finding 43549 (2022-003)
Significant Deficiency 2022
Huntsville City Board of Education
AL
Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303
Finding: Certain timecards within Title I Part A, Assistance Listing #84.010, were not properly approved prior to payment of the payroll expenditure. Response: Application used to accumulate time and attendance records does not contain embedded administrative programming and controls to ensure all...
Finding: Certain timecards within Title I Part A, Assistance Listing #84.010, were not properly approved prior to payment of the payroll expenditure. Response: Application used to accumulate time and attendance records does not contain embedded administrative programming and controls to ensure all time and attendance information is approved by the employee and supervisor prior to payroll preparation. Management is working with the software provider to develop and embed the appropriate administrative controls and procedures to provide automated processing. In the immediate term, management will, with the assistance of the software provider, develop and utilize a hard copy report of all time and attendance records for each pay period by employee, school and/or department. Prior to payroll preparation, all entries on the report will be reconciled and manual employee and supervisor approvals will be documented. Principals and Department Heads will receive training in proper procedures for timecard approval. Anticipated Completion Date: August 2023
View Audit 39758
Finding 43544 (2022-002)
Significant Deficiency 2022
Huntsville City Board of Education
AL
Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303
Finding: Certain timecards within COVID-19 - Education Stabilization Fund, Assistance Listing #84.425C, #84.425D #84.425U and #84.425W, were not properly approved prior to payment of the payroll expenditure. Response: Application used to accumulate time and attendance records does not contain embe...
Finding: Certain timecards within COVID-19 - Education Stabilization Fund, Assistance Listing #84.425C, #84.425D #84.425U and #84.425W, were not properly approved prior to payment of the payroll expenditure. Response: Application used to accumulate time and attendance records does not contain embedded administrative programming and controls to ensure all time and attendance information is approved by the employee and supervisor prior to payroll preparation. Management is working with the software provider to develop and embed the appropriate administrative controls and procedures to provide automated processing. In the immediate term, management will, with the assistance of the software provider, develop and utilize a hard copy report of all time and attendance records for each pay period by employee, school and/or department. Prior to payroll preparation, all entries on the report will be reconciled and manual employee and supervisor approvals will be documented. Principals and Department Heads will receive training in proper procedures for timecard approval. Anticipated Completion Date: August 2023
View Audit 39758
Finding 43541 (2022-001)
Significant Deficiency 2022
Huntsville City Board of Education
AL
Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303
Finding: Certain timecards within the Special Education Cluster, Assistance Listing #84.027, COVID-19 #84.027X and #84.173, were not properly approved prior to payment of the payroll expenditure. Response: Application used to accumulate time and attendance records does not contain embedded adminis...
Finding: Certain timecards within the Special Education Cluster, Assistance Listing #84.027, COVID-19 #84.027X and #84.173, were not properly approved prior to payment of the payroll expenditure. Response: Application used to accumulate time and attendance records does not contain embedded administrative programming and controls to ensure all time and attendance information is approved by the employee and supervisor prior to payroll preparation. Management is working with the software provider to develop and embed the appropriate administrative controls and procedures to provide automated processing. In the immediate term, management will, with the assistance of the software provider, develop and utilize a hard copy report of all time and attendance records for each pay period by employee, school and/or department. Prior to payroll preparation, all entries on the report will be reconciled and manual employee and supervisor approvals will be documented. Principals and Department Heads will receive training in proper procedures for timecard approval. Anticipated Completion Date: August 2023
View Audit 39758
Finding 43501 (2022-008)
Material Weakness 2022
Goshen Community Schools
IN
Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303 § 200.333 § 200.334 § 200.403
FINDING 2022-008 Contact Person Responsible for Corrective Action: Whitney Dixon, Treasurer Contact Phone Number: 574-533-8631 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Vendor claims with supporting documentation will be retained by the busines...
FINDING 2022-008 Contact Person Responsible for Corrective Action: Whitney Dixon, Treasurer Contact Phone Number: 574-533-8631 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Vendor claims with supporting documentation will be retained by the business office. Requests for reimbursements including supporting documentation, including financial and programmatic records, will be retained to verify allowable activities or costs. Anticipated Completion Date: May 2023
View Audit 45028
Finding 43500 (2022-010)
Material Weakness 2022
Goshen Community Schools
IN
Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.303
FINDING 2022-010 Contact Person Responsible for Corrective Action: Whitney Dixon, Treasurer Contact Phone Number: 574-533-8631 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Governors Emergency Education Relief (GEER) period of performance has e...
FINDING 2022-010 Contact Person Responsible for Corrective Action: Whitney Dixon, Treasurer Contact Phone Number: 574-533-8631 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Governors Emergency Education Relief (GEER) period of performance has expired. As a result, no corrective action can be made regarding the GEER grant. For future grants, the business office will calculate the equitable share for each non-public school. If IDOE provides any assistance with the calculation, GCS will verify the calculation and retain documentation to support the equitable share calculation. Anticipated Completion Date: May 2023
View Audit 45028
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