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Finding 28103 (2022-041)
Material Weakness 2022
State of Maine
ME
Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.403
Department: Education Title: Internal control over CACFP claim reimbursements needs improvement Questioned Costs: Known: $11,222 Likely: Undeterminable Status: Management?s opinion is that corrective action is not required Corrective Action: The Department disagrees with this finding. As explained t...
Department: Education Title: Internal control over CACFP claim reimbursements needs improvement Questioned Costs: Known: $11,222 Likely: Undeterminable Status: Management?s opinion is that corrective action is not required Corrective Action: The Department disagrees with this finding. As explained to OSA by DOE, DHHS, and USDA, Child Care Centers/Providers can enroll and claim over the licensed capacity. The claim edit check that was in place for SY22 for DCH Providers was Total Monthly Attendance x Approved Meal Types due to the fact that providers can enroll over the licensed capacity. Sponsors have been trained: Total Monthly Attendance equals the number of unique kids who attended during the day, are enrolled in CACFP and who ate at least one meal or snack during the day, then add up those daily totals for the month. To use licensed capacity as an edit check, which OSA did to calculate the costs in question, disallows provider reimbursement for eligible meals. CACFP Total Monthly Attendance is a better edit check as it only calculates attendance for enrolled participants. For the provider claims in question the CACFP Team tested them against the Total Monthly Attendance edit check and none suggest an overclaim. The CACFP Team discovered the missing enrollment edit check on 8/24/22 and immediately submitted a ticket to the web designers. This correction required multiple meetings with the web designers and in-depth system testing. The correction to the edit check was completed on 12/23/22. The claim edit checks now in place are: Attendance x Approved Meal Types (same as before) ? AND- Enrollment x Operating Days x Approved Meal Types. Completion Date: N/A Agency Contact: Jane McLucas, Director of Child Nutrition, DOE, 207-624-6880
View Audit 32781 Questioned Costs: $1
Finding 28089 (2022-072)
Material Weakness 2022
State of Maine
ME
Subrecipient Monitoring Reporting Material Weakness § 200.303
Department: Health and Human Services Title: Internal control over special reporting needs improvement Questioned Costs: None Status: Corrective action complete Corrective Action: The Department implemented the corrective action plan from FY21, and it is currently in place. In summary, the Departmen...
Department: Health and Human Services Title: Internal control over special reporting needs improvement Questioned Costs: None Status: Corrective action complete Corrective Action: The Department implemented the corrective action plan from FY21, and it is currently in place. In summary, the Department revised the standard operating procedure and improved the technology to ensure data accuracy and added a layer of review to ensure accuracy of the FFATA reporting. This was finalized in November of 2022. Completion Date: November 30, 2022 Agency Contact: Jim Lopatosky, Director, Division of Contract Management, DHHS, 207-287-5075
View Audit 32781
Finding 28088 (2022-069)
Material Weakness 2022
State of Maine
ME
Cash Management Subrecipient Monitoring § 200.303 § 200.305
Department: Health and Human Services Title: Internal control over subrecipient cash management needs improvement Questioned Costs: None Status: Management?s opinion is that corrective action is not required Corrective Action: The Department disagrees with this finding. The Department reviews budget...
Department: Health and Human Services Title: Internal control over subrecipient cash management needs improvement Questioned Costs: None Status: Management?s opinion is that corrective action is not required Corrective Action: The Department disagrees with this finding. The Department reviews budgeted expenses to determine their timing and nature (one time, recurring, allowability); reviews quarterly expense reports and alters payments to meet immediate cash needs, and finally, monitors subrecipient single audits to ensure there are no cash management findings. The Department's approach is administratively reasonable and does minimize the time elapsing between the payment of Federal funds to the subrecipient and the subrecipient?s actual disbursement for program purposes given administrative and operational needs. We believe we have procedures in place that can be corroborated by the fact that our subrecipients do not receive single audit findings related to cash management. Completion Date: N/A Agency Contact: Jim Lopatosky, Director, Division of Contract Management, DHHS, 207-287-5075
View Audit 32781
Finding 28087 (2022-040)
Significant Deficiency 2022
State of Maine
ME
Cash Management Reporting Significant Deficiency § 200.302 § 200.303
Department: Health and Human Services Administrative and Financial Services Title: Internal control over WIC cash balances needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will finalize the reconciliations and take the necessary steps t...
Department: Health and Human Services Administrative and Financial Services Title: Internal control over WIC cash balances needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will finalize the reconciliations and take the necessary steps to put the cash balances where they belong. Completion Date: December 31, 2023 Agency Contact: Sarah Gove, Director, DHHS Service Center, DAFS, 207-458-6626
View Audit 32781
Finding 28086 (2022-039)
Material Weakness 2022
State of Maine
ME
Subrecipient Monitoring Internal Control / Segregation of Duties Material Weakness § 200.303
Department: Health and Human Services Title: Internal control over WIC subrecipient monitoring needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will complete training and planning with DHHS Internal Audit for completing the financia...
Department: Health and Human Services Title: Internal control over WIC subrecipient monitoring needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will complete training and planning with DHHS Internal Audit for completing the financial component of MERs and begin reviews. The Department will complete catch up on overdue MERs. Completion Date: May 1, 2023 and March 3, 2024 Respectively Agency Contact: Ginger Roberts-Scott, Senior Health Program Manager, DHHS, 207-287-5342
View Audit 32781
Finding 28056 (2022-036)
Significant Deficiency 2022
State of Maine
ME
Reporting Internal Control / Segregation of Duties Special Tests & Provisions § 200.303
Department: Education Title: Internal control over Child Nutrition donated food inventory needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: A Food Distribution Program (FDP) staff member and Director will attend the American Commodity Distribution Conf...
Department: Education Title: Internal control over Child Nutrition donated food inventory needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: A Food Distribution Program (FDP) staff member and Director will attend the American Commodity Distribution Conference in April to get a better understanding of the program. FDP staff and the Director will evaluate the program for efficiencies. FDP staff and the Director will work to align CNPWeb with the needs of the program. Completion Date: April 30, 2023, July 1, 2023 and September 1, 2023 respectively Agency Contact: Jane McLucas, Director of Child Nutrition, DOE, 207-624-6880
View Audit 32781
Finding 28055 (2022-035)
Significant Deficiency 2022
State of Maine
ME
Subrecipient Monitoring Internal Control / Segregation of Duties § 200.303 § 200.332
Department: Education Title: Internal control over CNC subrecipient audit procedures needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will create policies and procedures to collect, track, and review single audits for private schools re...
Department: Education Title: Internal control over CNC subrecipient audit procedures needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will create policies and procedures to collect, track, and review single audits for private schools receiving over $750,000 in Federal awards. Completion Date: September 1, 2023 Agency Contact: Jane McLucas, Director of Child Nutrition, DOE, 207-624-6880
View Audit 32781
Finding 28054 (2022-034)
Significant Deficiency 2022
State of Maine
ME
Reporting School Nutrition Programs Internal Control / Segregation of Duties § 200.303 § 200.502 § 200.510
Department: Education Administrative and Financial Services Title: Internal control over the submission of CNC Schedule of Expenditures of Federal Awards information needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will report expenditu...
Department: Education Administrative and Financial Services Title: Internal control over the submission of CNC Schedule of Expenditures of Federal Awards information needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will report expenditures for the School Breakfast Program and Special Milk Program under the individual ALNs rather than including those expenditures in the broader ALN 10.555. The Department will report noncash assistance at the amount actually used rather than the amount authorized for use. The Department will add a note to the SEFA report indicating any COVID-19 expenditures that cannot be isolated due to waivers. Completion Date: June 30, 2023 Agency Contact: Nicole Denis, Director of Finance, DOE, 207-530-2161
View Audit 32781
Finding 28051 (2022-031)
Material Weakness 2022
State of Maine
ME
Allowable Costs / Cost Principles School Nutrition Programs Internal Control / Segregation of Duties § 200.303
Department: Education Title: Internal control over Child Nutrition claim reimbursements needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will offer updated SSO training to include specific procedure on meal counting and claiming by buil...
Department: Education Title: Internal control over Child Nutrition claim reimbursements needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will offer updated SSO training to include specific procedure on meal counting and claiming by building. The Department will create a policy for oversight of claiming procedures during SSO operations. The Department will implement policies and procedures to review and approved CNP system changes. Completion Date: June 1, 2023 (first two items) and June 30, 2023 (third item) Agency Contact: Jane McLucas, Director of Child Nutrition, DOE, 207-624-6880
View Audit 32781
Finding 28050 (2022-030)
Material Weakness 2022
State of Maine
ME
Subrecipient Monitoring Internal Control / Segregation of Duties Cash Management § 200.303
Department: Education Title: Internal control over CNC special reporting needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will develop and implement a procedure for the Child Nutrition Cluster to ensure subawards meeting or exceeding th...
Department: Education Title: Internal control over CNC special reporting needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will develop and implement a procedure for the Child Nutrition Cluster to ensure subawards meeting or exceeding the first-tier threshold are reported accurately, timely, and in accordance with Federal regulations. Completion Date: June 30, 2023 Agency Contact: Jane McLucas, Director of Child Nutrition, DOE, 207-624-6880
View Audit 32781
Finding 28048 (2022-082)
Material Weakness 2022
State of Maine
ME
Allowable Costs / Cost Principles Eligibility Internal Control / Segregation of Duties § 200.303
Department: Health and Human Services Title: Internal control over the eligibility determination process needs improvement Questioned Costs: None Status: Management?s opinion is that corrective action is not required Corrective Action: The Department disagrees with this finding. The systems we have ...
Department: Health and Human Services Title: Internal control over the eligibility determination process needs improvement Questioned Costs: None Status: Management?s opinion is that corrective action is not required Corrective Action: The Department disagrees with this finding. The systems we have in place are both necessary and sufficient in meeting programmatic requirements to ensure accurate eligibility determinations are being made. There has been no citation of federal regulation provided by OSA during this review that contradicts this. The Department would like to note: 1. Supervisors do a minimum of 1 case reading per month and a minimum of 1 call monitoring per week for staff on phones. It is commonplace for them to do more, especially for a new employee, or known coaching issues. 2. These case readings were tracked by supervisors and units and were tracked centrally on our Streamline Management Y-Drive in SFY2022. 3. Phone calls can be referenced by Supervisors in real time or afterwards, via recording. 4. Specifics of case reading, and call monitoring were formalized with specific expectations in multiple categories, which were followed up on by coaching staff if not all of the expectations were met. With a goal of continuous improvement, it was also noted to the OSA that we formally implemented the Calabrio System which dramatically enhanced and further automated our ability to track Case Readings and Call Monitoring performance statewide in June of 2022. A corresponding user guide was also developed and implemented in June of 2022. This example of continuous quality improvement has led to a more holistic understanding of trends and training needs. Furthermore, SNAP cases are randomly selected and reviewed by USDA partially-funded SNAP Quality Control staff. These findings are reported monthly to FNS and OFI senior management. A team of QC, training, program, operations, business technology and senior management meet bi-weekly to review trends and implement solutions. These have included technological enhancements, reminder e-mails, targeted trainings, and pop quizzes. While this effort focuses on SNAP, the vast majority of SNAP cases also involve MaineCare, and some include TANF. Solutions for one program typically aid all. Completion Date: N/A Agency Contact: Anthony Pelotte, Director, Office for Family Independence, DHHS, 207-624-4104
View Audit 32781
Finding 28046 (2022-028)
Significant Deficiency 2022
State of Maine
ME
Internal Control / Segregation of Duties Special Tests & Provisions Significant Deficiency § 200.303
Department: Health and Human Services Title: Internal control over EBT card security needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will revise current standard operating procedures to include enhanced, regular monthly management revi...
Department: Health and Human Services Title: Internal control over EBT card security needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will revise current standard operating procedures to include enhanced, regular monthly management review of activity logs. Completion Date: June 30, 2023 Agency Contact: Anthony Pelotte, Director, Office for Family Independence, DHHS, 207-624-4104
View Audit 32781
Finding 28045 (2022-027)
Significant Deficiency 2022
State of Maine
ME
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303 § 200.403
Department: Health and Human Services Title: Internal control over EBT reconciliation procedures needs improvement Questioned Costs: Known: $80,555 Likely: $80,555 Status: Corrective action is completed regarding controls over EBT reconciliations Corrective action in progress regarding the correctio...
Department: Health and Human Services Title: Internal control over EBT reconciliation procedures needs improvement Questioned Costs: Known: $80,555 Likely: $80,555 Status: Corrective action is completed regarding controls over EBT reconciliations Corrective action in progress regarding the correction of an error Corrective Action: Since May of 2022, the reconciliations in question have been completed each day, per Federal regulations. Additionally, the FY 2022 reconciliations that were due prior to April 2022 were completed retrospectively. The auditor did not note any deviations in the current process; therefore, no additional corrective action is required. There is no current deficiency in the Department's EBT reconciliation processes. While performing reconciliations, the Department detected an $80,555 error where benefits were charged to the incorrect program. Upon the completion of revisions to reports dating as far back as October 2020, the Department will move any incorrectly charged amounts to the correct program to include the $80,555 of questioned costs. Completion Date: May 2022 and April 2023 Agency Contact: Anthony Pelotte, Director, Office for Family Independence, DHHS, 207-624-4104
View Audit 32781 Questioned Costs: $1
Finding 28044 (2022-026)
Significant Deficiency 2022
State of Maine
ME
Allowable Costs / Cost Principles § 200.303 § 200.403
Department: Health and Human Services Title: Internal control over the issuance of SNAP benefits needs improvement Questioned Costs: None Status: Management?s opinion is that corrective action is not required Corrective Action: A Corrective Action Plan is not necessary. Additional standard operating...
Department: Health and Human Services Title: Internal control over the issuance of SNAP benefits needs improvement Questioned Costs: None Status: Management?s opinion is that corrective action is not required Corrective Action: A Corrective Action Plan is not necessary. Additional standard operating procedure development was implemented on November 17, 2021. Completion Date: N/A Agency Contact: Anthony Pelotte, Director, Office for Family Independence, DHHS, 207-624-4104
View Audit 32781
Finding 28043 (2022-025)
Significant Deficiency 2022
State of Maine
ME
Questioned Costs Allowable Costs / Cost Principles Eligibility § 200.303 § 200.403
Department: Health and Human Services Title: Internal control over automated SNAP eligibility determinations and benefit calculations needs improvement Questioned Costs: Known: $2,952 Likely: $7,686,166 Status: Corrective action in progress Corrective Action: The management of OFI will review the st...
Department: Health and Human Services Title: Internal control over automated SNAP eligibility determinations and benefit calculations needs improvement Questioned Costs: Known: $2,952 Likely: $7,686,166 Status: Corrective action in progress Corrective Action: The management of OFI will review the standard operating procedures to identify opportunities for improvement and distribute to all staff involved. Completion Date: June 1, 2023 Agency Contact: Anthony Pelotte, Director, Office for Family Independence, DHHS, 207-624-4104
View Audit 32781 Questioned Costs: $1
Finding 28041 (2022-023)
Material Weakness 2022
State of Maine
ME
Reporting § 200.303 § 200.510
Department: Health and Human Services Administrative and Financial Services Title: Internal control over the submission and review of SNAP and P-EBT Schedule of Expenditures of Federal Awards information needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action...
Department: Health and Human Services Administrative and Financial Services Title: Internal control over the submission and review of SNAP and P-EBT Schedule of Expenditures of Federal Awards information needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Office for Family Independence (OFI) will verify the Assistance Listing Number (ALN) for the P-EBT Benefit expenditures with the USDA SNAP program. OFI will report SNAP and P-EBT Benefit expenditures for the associated ALN to the DHHS Financial Service Center. The DHHS Financial Service Center will provide OFI a summary and backup of what is being reported and OFI will verify it is accurate. The DHHS Financial Service Center will add to the reviewer?s checklist that the preparer has consulted and has proper backup with OFI to verify that the benefits are reported under the correct ALN. The Office of the State Controller will update or clarify guidance as necessary and will consult with service center and agency financial personnel to help ensure their compilation/review systems are designed to provide accurate information for the SEFA. Completion Date: June 30, 2023 (first and fifth items), December 31, 2023 (second, third and fourth items) Agency Contact: Anthony Pelotte, Director, Office for Family Independence, DHHS, 207-624-4104 Sandra Royce, Director of Financial Reporting, OSC, 207-626-8451
View Audit 32781
Finding 28038 (2022-001)
Significant Deficiency 2022
The Center for the Performing Arts
IN
Allowable Costs / Cost Principles § 200.303
2022-001 Shuttered Venue Operators Grant Program -Assistance Listing No. 59.075 Significant Deficiency in Internal Control Over Compliance and Noncompliance -Allowable Activities, Allowable Costs/Cost Principles and Period of Performance Recommendation: The auditor recommends the Center implement pr...
2022-001 Shuttered Venue Operators Grant Program -Assistance Listing No. 59.075 Significant Deficiency in Internal Control Over Compliance and Noncompliance -Allowable Activities, Allowable Costs/Cost Principles and Period of Performance Recommendation: The auditor recommends the Center implement procedures to document all internal control processes performed by the Center. Planned Corrective Action: We agree with the recommendation and plan to have the corrective action implemented by May 31, 2023.
View Audit 30918
Finding 27958 (2022-005)
Material Weakness 2022
University of Arkansas for Medical Sciences
AR
Questioned Costs Allowable Costs / Cost Principles § 200.303
Finding 2022-005 In the future, if such a program were available that required a review of diagnosis against a certain set of treatment and diagnostic charges, the Assistant Vice Chancellor for Revenue Cycle will work with the EPIC IT team to develop specific program parameters for billing or a man...
Finding 2022-005 In the future, if such a program were available that required a review of diagnosis against a certain set of treatment and diagnostic charges, the Assistant Vice Chancellor for Revenue Cycle will work with the EPIC IT team to develop specific program parameters for billing or a manual review will be developed and implemented. Responsible official: Assistant Vice Chancellor for Revenue Cycle Anticipated completion date: January 1, 2023
View Audit 18650 Questioned Costs: $1
Finding 27328 (2022-006)
Material Weakness 2022
University of Arkansas for Medical Sciences
AR
Questioned Costs Cash Management Allowable Costs / Cost Principles § 200.303 § 200.305
Finding 2022-006 Beginning June 1, 2022, grans accounting staff were trained to utilize a draw report that calculated cleared (paid) expense to ensure expenses were invoiced in accordance with federal and program regulations. During fiscal year 2022, a new director and staff were hired in the grant...
Finding 2022-006 Beginning June 1, 2022, grans accounting staff were trained to utilize a draw report that calculated cleared (paid) expense to ensure expenses were invoiced in accordance with federal and program regulations. During fiscal year 2022, a new director and staff were hired in the grants accounting office. In addition, with completing the implementation of the financial system, we believe adequate controls have been established and are working properly to ensure compliance with cash management regulations. Responsible Official: Associate Vice Chancellor for Finance & Treasurer Implementation Date: February 2023
View Audit 18650 Questioned Costs: $1
Finding 26390 (2022-001)
Material Weakness 2022
University of Arkansas for Medical Sciences
AR
Questioned Costs Cash Management Allowable Costs / Cost Principles § 200.303 § 200.305
Finding 2022-001 Beginning June 1, 2022, grants accounting staff were trained to utilize a draw report that calculated cleared (paid) expense to ensure expenses were invoiced in accordance with federal and program regulations. During fiscal year 2022, a new director and staff were hired in the gran...
Finding 2022-001 Beginning June 1, 2022, grants accounting staff were trained to utilize a draw report that calculated cleared (paid) expense to ensure expenses were invoiced in accordance with federal and program regulations. During fiscal year 2022, a new director and staff were hired in the grants accounting office. In addition, with completing the implementation of the financial system, we believe adequate controls have been established and are working properly to ensure compliance with cash management regulations. Responsible Official: Associate Vice Chancellor for Finance & Treasurer Implementation Date: February 2023
View Audit 18650 Questioned Costs: $1
Finding 26377 (2022-002)
Material Weakness 2022
Colorado Springs School District 11
CO
Special Tests & Provisions Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303 § 200.326
2022-002 Finding: Special Tests - Wage Rate Requirements Federal Assistance Listing Number 84.425D - COVID 19 Elementary and Secondary School Emergency Fund (ESSER) Passed-through Colorado Department of Education Award Number - 4420; Award Year 2022 Summary of Finding: The District did not obtain ce...
2022-002 Finding: Special Tests - Wage Rate Requirements Federal Assistance Listing Number 84.425D - COVID 19 Elementary and Secondary School Emergency Fund (ESSER) Passed-through Colorado Department of Education Award Number - 4420; Award Year 2022 Summary of Finding: The District did not obtain certified payrolls for contractor or subcontractor work performed. The District did not have internal controls in place to identify that certified payrolls were not obtained. Status: Corrective action in progress Client Planned Action: The District concurs with the recommendations and is currently developing and implementing internal controls to ensure compliance. Grants Department personnel met with Facilities personnel to discuss the processes and procedures to implement, and internal controls that would ensure this. These will include a monthly checklist, verified with signatures of Facilities and Grants Department Personnel. This checklist will provide verification that certified payroll is being monitored and reviewed weekly, and is being compared to prevailing wage rates. Client Responsible Party: Annette Bass, Director of Grants Completion Date: Initial implementation of internal controls beginning on August 1. Adjustments and revisions to initial processes as needed. The verifications are to be done on a recurring monthly basis.
View Audit 18323
Finding 26376 (2022-001)
Material Weakness 2022
Colorado Springs School District 11
CO
Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303
2022-001 Finding: Allowable Costs and Allowable Activities Federal Assistance Listing Number 84.425D - COVID 19 Elementary and Secondary School Emergency Fund (ESSER) Federal Assistance Listing Number 84.425U - COVID 19 Elementary and Secondary School Emergency Fund (ESSER) Federal Assistance Listin...
2022-001 Finding: Allowable Costs and Allowable Activities Federal Assistance Listing Number 84.425D - COVID 19 Elementary and Secondary School Emergency Fund (ESSER) Federal Assistance Listing Number 84.425U - COVID 19 Elementary and Secondary School Emergency Fund (ESSER) Federal Assistance Listing Number 84.425W - COVID 19 Elementary and Secondary School Emergency Fund (ESSER)Homeless Children and Youth Passed-through Colorado Department of Education Award Number - 4425, 5425, 4420, 4419, 4414, 9414,4413, 8425, 9019; Award Year 2022 Summary of Finding: The District?s internal control policy requires that the district complete semi-annual time and effort certification for employees with wages and/or benefits that are charged to a federal grant. No time and effort certifications were completed for FY 2022. In addition, there were no internal controls checklists or procedure manuals for the grants department staff to follow while administering the various grants of the district. Status: Corrective action in progress Client Planned Action: The District concurs with the recommendations and is currently implementing a process to ensure compliance. Grants Dept. met with Area Superintendents and Program Directors to discuss the process and procedures to implement, and internal controls that would ensure this. They are as follows: Each department is responsible for collecting time and effort certification which will be signed by the staff member receiving the wages, and by a supervisor primarily responsible for collecting and verifying the documentation. Completion of time and effort forms are a joint responsibility between the employee and the supervisor and will be verified by the Grants Department. Internal controls are being put into place to ensure that processes are implemented regardless of possible staff turnover. Grants Staff have access to updated electronic files, housed in the S Drive, to ensure accessibility. These files contain detailed procedures and processes for the tasks that staff is required to complete. Client Responsible Party: Annette Bass, Director of Grants Completion Date: Internal Controls and training implemented as of Nov. 1, 2022. Training ongoing throughout the year as needed. Adjustments and revisions to initial processes as needed. Time and Effort certifications will be completed semi-annually.
View Audit 18323
Finding 26251 (2022-002)
Significant Deficiency 2022
Southeastern Electric Cooperative
SD
Allowable Costs / Cost Principles Cash Management Significant Deficiency § 200.303
Finding 2022-002 Federal Agency Name: Department of Homeland Security & Emergency Management Program Name: Disaster Grants ? Public Assistance Federal Financial Assistance Listing # 97.036 Finding Summary: Equipment costs were claimed for reimbursement and match that used the 2019 FEMA equipment ra...
Finding 2022-002 Federal Agency Name: Department of Homeland Security & Emergency Management Program Name: Disaster Grants ? Public Assistance Federal Financial Assistance Listing # 97.036 Finding Summary: Equipment costs were claimed for reimbursement and match that used the 2019 FEMA equipment rates for combination rate vehicles instead of the applicable 2017 FEMA equipment rates for combination rate vehicles. In addition, the Cooperative submitted equipment costs for reimbursement and match that duplicated usage of certain vehicles. Responsible Individuals: Jon Wunder, Chief Financial Officer and Jay Cleveland, Accounting Manager. Corrective Action Plan: The Cooperative met the threshold for a single audit for the first time in several years. To make the process as efficient as possible, the Cooperative developed an excel template that summarizes the Cooperative?s accounting data into formats that are summarized for FEMA submission, review and audit. Once the errors were identified by the auditors, a revised claim was calculated and submitted for reimbursement. The Cooperative used this template for two FEMA submissions in 2022 and continues to refine the output measured by input from reviewers and auditors. In addition, the Cooperative will develop a written process that details the preparation and review of the excel template and submitted costs. Anticipated Completion Date: June 30, 2023
View Audit 22994
Finding 26250 (2022-003)
Material Weakness 2022
City of Montgomery, Alabama
AL
Subrecipient Monitoring Reporting § 200.303
Management concurs. The City will ensure responsible personnel has a clear understanding of the reporting guidance including what constitutes a subrecipient. The City will implement policies and procedures to monitor and review all reports prepared and submitted by the Grants Department.
Management concurs. The City will ensure responsible personnel has a clear understanding of the reporting guidance including what constitutes a subrecipient. The City will implement policies and procedures to monitor and review all reports prepared and submitted by the Grants Department.
View Audit 22891
Finding 26225 (2022-101)
Significant Deficiency 2022
Coconino County
AZ
Questioned Costs Period of Performance Allowable Costs / Cost Principles § 200.303 § 200.458 § 200.513 § 200.521
CFDA No. and Name: 10.691 Good Neighbor Authority Responsible Persons: Siri Mullaney, Finance Director Anticipated completion date: June 30, 2023 Corrective Action: Concur. In fiscal year 2023, the Flood Control District was moved from the Public Works Department and formed into a stand-alone...
CFDA No. and Name: 10.691 Good Neighbor Authority Responsible Persons: Siri Mullaney, Finance Director Anticipated completion date: June 30, 2023 Corrective Action: Concur. In fiscal year 2023, the Flood Control District was moved from the Public Works Department and formed into a stand-alone department, allowing for the hire of new staff dedicated to the management of federal awards. This increase in oversight will provide the capacity to accurately account for federal awards and comply with requirements such as adherence to the award start and end dates and the receipt of pre-approval by the federal agency for pre-award costs. The County will continue to provide technical assistance and resources to departments managing federal awards.
View Audit 23228 Questioned Costs: $1
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