Corrective Action Plans

Finding 12516 (2022-003)

Significant Deficiency 2022

County of Fresno

CA

Subrecipient Monitoring § 200.303 § 200.331

Monitoring (Significant Deficiency) Management?s Response or Department?s Response Management agrees with the finding and recommendation. Views of Responsible Officials and Corrective Action 1. County will assess existing policies, design, and implement additional internal control activities over th...

Monitoring (Significant Deficiency) Management?s Response or Department?s Response Management agrees with the finding and recommendation. Views of Responsible Officials and Corrective Action 1. County will assess existing policies, design, and implement additional internal control activities over the subrecipients to improve monitoring compliance requirements under the Uniform Guidance. 2. County will establish policies and procedures to document pre-award determinations of whether each agreement it makes for the disbursement of Federal award funds casts the party receiving the funds in the role of a subrecipient or a contractor. 3. County will implement a training program for all staff directly involved in the administration of Federal award funds to become knowledgeable of the cost principles and requirements under the Uniform Guidance. Anticipated Completion Date/Completion Date August 2023 Contact Information of Responsible Official Name: George Uc Title: Principal Administrative Analyst Phone: 559-600-1231

View Audit 17080

Finding 12515 (2022-002)

Significant Deficiency 2022

County of Fresno

CA

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.303

Finding 2022-002 ? Coronavirus State and Local Fiscal Recovery Funds ? Allowable Cost/Cost Principle (Significant Deficiency) Management?s Response or Department?s Response Management agrees with the finding and recommendation. Views of Responsible Officials and Corrective Action The County issued r...

Finding 2022-002 ? Coronavirus State and Local Fiscal Recovery Funds ? Allowable Cost/Cost Principle (Significant Deficiency) Management?s Response or Department?s Response Management agrees with the finding and recommendation. Views of Responsible Officials and Corrective Action The County issued reimbursement based on actuals. The voucher created by the department was for $494,988 and the County reimbursed this amount back to the department. ARPA over claiming started with the payment of the supplemental September 21 invoice that was miscalculated by 23 reducing the Revised September 21 invoice with the Original August 21 invoice, instead of the Original September 21 invoice. This miscalculation was not immediately recognized when the supplemental payment was paid in November 2021. The need to return funds to ARPA was recognized after the DSS Admin completed a reconciliation at end of 2022. This was communicated to DSS Finance in January 2023, thus the discussion between DSS Finance and DSS Admin to finalize the amount. DSS is already in the process of finalizing the amount that needs to be returned to the County ARPA funds. For the corrective action, DSS will be submitting a memo signed by the DSS Director addressed to the CAO for the return of $376,777 to the County ARPA funds. Anticipated Completion Date May 2023 Contact Information of Responsible Official Name: Grace Geo Title: DSS Finance Division Chief Phone: 559-600-2866

View Audit 17080 Questioned Costs: $1

Finding 12470 (2022-004)

Significant Deficiency 2022

Young Women's Christian Association of Kalamazoo, Michigan

MI

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Finding Number: 2022-004 Condition: For each of the Crime Victim Assistance grants, the monthly financial status reports (FSR) were not consistently filed within 30 days of period end, as required by the grant agreements, during 2022. Planned Corrective Action: The Organization agrees that all month...

Finding Number: 2022-004 Condition: For each of the Crime Victim Assistance grants, the monthly financial status reports (FSR) were not consistently filed within 30 days of period end, as required by the grant agreements, during 2022. Planned Corrective Action: The Organization agrees that all monthly financial status reports need to be filed within 30 days of period end, as required by the grant agreements. A new Grant Management role was created and filled in 2023 and this role is responsible for all grant reporting and ensuring timely filing of financial status reports. The Vice President of Finance will also be reviewing financial status reports monthly for accuracy. Contact person responsible for corrective action: Jodi Breithart Anticipated Completion Date: 06/30/2023

View Audit 16950

Finding 12441 (2022-002)

Significant Deficiency 2022

Cheyenne Regional Airport Board

WY

Internal Control / Segregation of Duties Reporting § 200.303

2022-002 Schedule of Federal Awards: This deficiency was an administrative oversight due to changes in accounting personnel. Management and the Airport will implement a process to review the SEFA prior to submission for audit to ensure that all grant expenditures have been properly reported. The Dir...

2022-002 Schedule of Federal Awards: This deficiency was an administrative oversight due to changes in accounting personnel. Management and the Airport will implement a process to review the SEFA prior to submission for audit to ensure that all grant expenditures have been properly reported. The Director of Finance, Jennifer Nelson, will be responsible for oversight of the SEFA and implementing a review process by September 2023.

View Audit 16882

Finding 12440 (2022-001)

Significant Deficiency 2022

Cheyenne Regional Airport Board

WY

Procurement, Suspension & Debarment Internal Control / Segregation of Duties § 200.303 § 200.318 § 200.326

2022-001 Procurement, Suspension, and Debarment In accordance with2022-001 Procurement, Suspension, and Debarment In accordance with 2 CFR 200.318, management will adopt documented procurement procedures that reflect applicable State and local laws and regulations, provided that the procurements con...

2022-001 Procurement, Suspension, and Debarment In accordance with2022-001 Procurement, Suspension, and Debarment In accordance with 2 CFR 200.318, management will adopt documented procurement procedures that reflect applicable State and local laws and regulations, provided that the procurements conform to applicable Federal law and the standards in 2 CFR 200.318 through 200.326. The Board adopted a procurement policy on January 12, 2023. 2 CFR 200.318, management will adopt documented procurement procedures that reflect applicable State and local laws and regulations, provided that the procurements conform to applicable Federal law and the standards in 2 CFR 200.318 through 200.326. The Board adopted a procurement policy on January 12, 2023.

View Audit 16882

Finding 12436 (2022-001)

Significant Deficiency 2022

Central West Virginia Regional Airport Authority

WV

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

Finding 2022-001: Internal Controls Over Allowability During the fiscal year ended June 30, 2021, the Authority began converting to a new payroll software, UKG, and hired a new human resources specialist after noting the previously implemented payroll software, Criterion, was unable adequately calc...

Finding 2022-001: Internal Controls Over Allowability During the fiscal year ended June 30, 2021, the Authority began converting to a new payroll software, UKG, and hired a new human resources specialist after noting the previously implemented payroll software, Criterion, was unable adequately calculate the Authority ' s complex payroll. The new payroll software did not go live until September 2021 and the paper timesheet in question was utilized during the transition period while converting to the new software. The Authority believes proper controls concerning payroll have been in place since going live with UKG. The Human Resources Specialist and Accounting Manager review each payroll to ensure the payroll is being calculated correctly and proper timesheet approvals have taken place. In addition, the Chief Financial Officer and Accounting Manager will conduct or assign an employee to conduct period internal audits to ensure payroll records are accurate and complete. Responsible Parties: Human Resources Specialist: Communicates with managers to confirm review of timesheets. Accounting Manager: Review payroll and conduct internal audits.

View Audit 16861

Finding 12434 (2022-002)

Significant Deficiency 2022

Central West Virginia Regional Airport Authority

WV

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

Finding 2022-002: Internal Controls Over Reporting In FY2020, the Authority established a documented review process for reporting. The process is being updated to ensure there are documented reviews of all report submissions related to federal grant awards. All annual, quarter, or other progress re...

Finding 2022-002: Internal Controls Over Reporting In FY2020, the Authority established a documented review process for reporting. The process is being updated to ensure there are documented reviews of all report submissions related to federal grant awards. All annual, quarter, or other progress reports required by the granting agency will have a documented review before being submitted whether prepared by an outside consultant or an employee of the Authority. Responsible Parties: Accounting Manager: Prepares report/reviews report prepared by consultant and makes corrections as requested. Chief Financial Officer: Reviews report as many times as needed.

View Audit 16861

Finding 12421 (2022-001)

Material Weakness 2022

East Tennessee Children's Hospital Association, Inc.

TN

Cash Management Reporting Internal Control / Segregation of Duties § 200.303

We are in receipt of the Finding to be Reported by Government Auditing Standards, regarding internal control over compliance and material noncompliance. Management agrees with the finding. The Hospital did not reduce COVID related expenses by amounts reimbursed through patient service revenue in t...

We are in receipt of the Finding to be Reported by Government Auditing Standards, regarding internal control over compliance and material noncompliance. Management agrees with the finding. The Hospital did not reduce COVID related expenses by amounts reimbursed through patient service revenue in the expense section of the HHS, Provider Relief Funds report. Policy and procedures over accounting of these grant funds will be modified to ensure expenses are reduced by applicable revenues before submission of Provider Relief Fund reports. Caryn Hawthorne, Vice President of Finance/Chief Financial Officer, will submit Period 4 HHS reporting by March 31, 2023. The Period 4 reporting will include lost revenue not previously reported offset by the reimbursed expenses from Period 2.

View Audit 16809

Finding 12359 (2022-001)

Material Weakness 2022

The Chaldean Community Foundation and Subsidiary

MI

Subrecipient Monitoring Material Weakness Reporting § 200.303 § 200.512

View of Responsible Officials and Corrective Action Plan ? Due to the short timeframe of the grant period, some narrative and financial reports were submitted late. Management has now acted and will prioritize reporting and making sure all reports are submitted on time.

View Audit 16751

Finding 12356 (2022-001)

Significant Deficiency 2022

Atkinson County Board of Education

GA

Questioned Costs Allowable Costs / Cost Principles Procurement, Suspension & Debarment § 200.303 § 200.318 § 200.403 § 200.404

FA2O22-001 Improve/Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principles Procurement and Suspension and Debarment Internal Control Impact: Significant Deficiency...

FA2O22-001 Improve/Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principles Procurement and Suspension and Debarment Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: COVID-19 - 84.4250 - Elementary and Secondary School Emergency Relief Fund COVID-19 - 84.425U - American Rescue Plan Elementary And Secondary School Emergency Relief Fund Federal Award Number: 5425D2000L2 (Year: 2020), 5425U2L0072 (Year: 202L) Questioned Costs: $61,000.00 Repeat of Prior Year Finding: None Description: The policies and procedures of the School District were insufficient to provide adequate internal controls over expenditures as it relates to the Elementary and Secondary School Emergency Relief Fund program. Corrective Action Plans: We concur with this finding. The process used to pay retention pay to staff has been reviewed and will only be a paid to staff employed by the Atkinson County Board of Education. Estimated Completion Date: 3/13/2023 Contact Person: Lessie Youngblood Telephone: 912- 422-7878 Email: lyoungblood@atkinson.k12. ga.us

View Audit 16730 Questioned Costs: $1

Finding 12294 (2022-101)

Significant Deficiency 2022

Navajo County Community College District

AZ

Allowable Costs / Cost Principles § 200.303

Maderia Ellison, Vice President for Administrative Services/CFO Jeremy Raisor, Dean of Career & Technical Education Anticipated completion date: June 30, 2023 Corrective Action Plan: The District has been made aware of the issues related to the federal awards and concurs with the finding and recom...

Maderia Ellison, Vice President for Administrative Services/CFO Jeremy Raisor, Dean of Career & Technical Education Anticipated completion date: June 30, 2023 Corrective Action Plan: The District has been made aware of the issues related to the federal awards and concurs with the finding and recommendations. The District will develop and implement student refund procedures to ensure that written or electronic consent is received from students before applying emergency financial assistance to the student?s outstanding account balance, and that if the consent cannot be obtained within the appropriate time period funds will be released to the student. The district will also make any necessary adjustments on the three accounts where emergency financial assistance was misapplied.

View Audit 16637

Finding 12251 (2022-001)

None 2022

Hartford Healthcare Corporation

CT

Questioned Costs Subrecipient Monitoring Reporting § 200.303

Management believes additional expenditures are available to offset the duplication of expenses as well as lost revenue which would remediate the duplication.

View Audit 16503 Questioned Costs: $1

Finding 12236 (2022-001)

Significant Deficiency 2022

Asante Health System

OR

Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles Reporting § 200.303

Finding 2021-001 Federal program: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing 93.498 Statement of Condition During our testing over reporting, we observed management did not have effective internal controls in place to ensure lost revenues reported in th...

Finding 2021-001 Federal program: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing 93.498 Statement of Condition During our testing over reporting, we observed management did not have effective internal controls in place to ensure lost revenues reported in the Portal were not duplicated between a subsidiary entity and the parent entity, resulting in an overstatement of lost revenues reported in the Portal. Lost revenues attributable to Coronavirus in the amount of $2,382,081 were reported in both the parent entity?s PRF reports for the general distribution report for Period 2 and for Ashland Community Healthcare Services and Asante Three Rivers, subsidiary entities, targeted distribution reports for Period 2 (i.e., lost revenues were duplicated). Actions Taken and Status As noted within the portal filing summary for the general reporting Period 2, the Corporation?s consolidated lost revenue totaled $113,690,616. Payments from the PRF for Period 1 and 2 totaled $25,713,324 for the consolidated parent, $5,571,616 for Ashland Community Healthcare Services, and $1,810,465 for Asante Three Rivers per Period 2 targeted reports. As a result, there were sufficient qualifying lost revenues to receive and earn all PRF funds received, regardless of the reporting error identified and described in the ?condition found? section above. Therefore, management believes no repayment of PRF funds received would be required. Management is implementing a process to add additional review steps prior to finalizing future reporting submissions. Person responsible for the implementation of the corrective action plan: Heather Rowenhorst, Chief Financial Officer Asante Health System

View Audit 16449

Finding 12173 (2022-001)

Material Weakness 2022

Sunnycrest Village Project LLC

SD

Procurement, Suspension & Debarment § 200.303 § 200.317 § 200.327

Finding 2022-001 Federal Agency Name: U.S. Department of Housing and Urban Development Program Name: Mortgage Insurance Rental Housing Federal Financial Assistance Listing #14.134 Procurement, Suspension, and Debarment Finding Summary: The Project does not have a written procurement policy which co...

Finding 2022-001 Federal Agency Name: U.S. Department of Housing and Urban Development Program Name: Mortgage Insurance Rental Housing Federal Financial Assistance Listing #14.134 Procurement, Suspension, and Debarment Finding Summary: The Project does not have a written procurement policy which conforms to Uniform Guidance as outlined in 2CFR 200.317 through 200.327. During the year, management entered into transactions over the micropurchase threshold with eight vendors. Documentation was unable to be provided to support procurement compliance for seven vendors. In addition, there was one vendor with expenditures in excess of $25,000 and the Project did not verify the vendor against the central contractor registry prior to entering into the transaction or on a periodic basis to ensure that the vendor was not suspended or debarred. Responsible Individuals: Sue Lund, Administrator Corrective Action Plan: The Project is drafting a written procurement policy which conforms to Uniform Guidance as outlined above. In addition, for expenditures in excess of $25,000, the Project will verify the vendor against the central contractor registry prior to entering into the transaction or on a periodic basis to ensure that the vendor was not suspended or debarred. Anticipated Completion Date: July 2023

View Audit 16278

Finding 12137 (2022-002)

Significant Deficiency 2022

Texas Biomedical Research Institute

TX

Cash Management Subrecipient Monitoring § 200.303 § 200.305

Finding 2022-002 ? Cash Management ? Pass-Through Entities Condition: Texas Biomed did not provide evidence of effectively designed internal controls to ensure subrecipients are paid by Texas Biomed within 30 days of requests for reimbursement received by Texas Biomed. Texas Biomed paid 2 of 23 sub...

Finding 2022-002 ? Cash Management ? Pass-Through Entities Condition: Texas Biomed did not provide evidence of effectively designed internal controls to ensure subrecipients are paid by Texas Biomed within 30 days of requests for reimbursement received by Texas Biomed. Texas Biomed paid 2 of 23 subrecipients after 30 days of receipt of the request for reimbursement from the subrecipient, resulting in noncompliance with 2 CFR 200.305(b)(3). Corrective Action Plan: Texas Biomed will implement a more effective operating procedure for subrecipient invoice approval and timely payment that will include timeline expectations for the initial approval request to the applicable principal investigator upon receipt of invoices from the subrecipient, timeline for following-up with the principal investigator on approval requests, timeline and direction for seeking proxy approval if the principal investigator is unavailable or unable to provide a timely response, and timeline for entering the subrecipient invoice in Texas Biomed financial systems facilitating payment upon approval. Responsible Parties: Eduardo Meza, Director, Sponsored Programs Administration Completion Date: June 1, 2023

View Audit 16215

Finding 12136 (2022-001)

Significant Deficiency 2022

Texas Biomedical Research Institute

TX

Subrecipient Monitoring § 200.303

Finding 2022-001 ? Subrecipient Monitoring Condition: While risk assessment procedures were performed by Texas Biomed for selected subrecipients, for 2 of 5 of the selected subrecipients, Texas Biomed did not perform the risk assessment procedures in accordance with Texas Biomed?s documented proced...

Finding 2022-001 ? Subrecipient Monitoring Condition: While risk assessment procedures were performed by Texas Biomed for selected subrecipients, for 2 of 5 of the selected subrecipients, Texas Biomed did not perform the risk assessment procedures in accordance with Texas Biomed?s documented procedures and internal controls. Corrective Action Plan: Texas Biomed will revise existing procedures and internal controls to minimize the number of designated officials authorized to execute subaward agreements and amendments and elevate such responsibilities to more senior individuals. The designated officials will be responsible for reviewing risk assessments or subrecipient monitoring questionnaires and the most recent Single Audit of the relevant subrecipient. Prior to execution of a subaward agreement or amendment, the authorized designated officials will certify their review of risk assessment or subrecipient monitoring questionnaire and the most recent Single Audit. Responsible Parties: Eduardo Meza, Director, Sponsored Programs Administration Completion Date: June 1, 2023

View Audit 16215

Finding 12117 (2022-003)

Material Weakness 2022

Vanderbilt University Medical Center

TN

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

Federal Grantor: U.S. Department of Health and Human Services (HHS) Health Resources and Services Administration (HRSA) Assistance Listing No.: 93.498, COVID 19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution All expenditures included by VUMC Management (Management) in its sub...

Federal Grantor: U.S. Department of Health and Human Services (HHS) Health Resources and Services Administration (HRSA) Assistance Listing No.: 93.498, COVID 19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution All expenditures included by VUMC Management (Management) in its submissions in the Department of Health and Human Services (HHS) portal were verified against HHS guidance to ensure allowability. Management understands that additional audit evidence must be retained at a detailed enough level to allow the auditor to meet their reperformance standard. Management believes that our control risk is mitigated by the fact that our lost revenues far exceed any provider relief funding received. However, should management need to report any future eligible expenses in the HHS portal, we will retain additional audit evidence to enable auditor reperformance of the controls regarding allowability of expenditures. Management also established appropriate review and approval controls surrounding the performance and review of the lost revenue analytic and the subsequent reporting of lost revenue in the HHS portal. Management retained documentation to support execution of this control; however, Management understands that additional audit evidence supporting the reviews was not available to the auditor to evidence execution of this control. Management will retain additional audit evidence to allow the auditor to reperform execution of this control for future HHS portal submissions. Paula Yarbrough, VUMC Director ? Grants and Contracts, will be responsible for implementation by fiscal year-end 2023.

View Audit 16159

Finding 12115 (2022-002)

Material Weakness 2022

Vanderbilt University Medical Center

TN

Subrecipient Monitoring Reporting § 200.303

Federal Grantor: U.S. Department of Health and Human Services Assistance Listing No.: 93.067, Global AIDS Award Number: 6 NU2GGH001943-05-09 VUMC is a prime recipient of funding from the Centers for Disease Control and Prevention related to the Global AIDS grant and made first tier subawards of grea...

Federal Grantor: U.S. Department of Health and Human Services Assistance Listing No.: 93.067, Global AIDS Award Number: 6 NU2GGH001943-05-09 VUMC is a prime recipient of funding from the Centers for Disease Control and Prevention related to the Global AIDS grant and made first tier subawards of greater than $30,000. VUMC reported the subaward from VUMC, the prime, to Friends in Global Health, the subrecipient, as a single report in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) instead of filing a separate report for each subaward. Procedures and internal controls were in place for first tier subawards. VUMC has changed procedures and internal controls to report each Global AIDS subaward separately in FSRS. All subawards have been reported in FY23 in compliance with the Transparency Act. Paula Yarbrough, VUMC Director ? Grants and Contracts, will be responsible for implementation by fiscal year-end 2023.

View Audit 16159

Finding 12114 (2022-001)

None 2022

Swedishamerican Health System Corporation

IL

Reporting Internal Control / Segregation of Duties § 200.303

Corrective Action Plan For: SwedishAmerican Health System Finding number: 2022-001 Description of the finding: Amounts reported as eligible expenses in Reporting Period 2 were overstated by approximately $1,059,100. Corrective actions taken or planned: Lab expenses were erroneously duplicated d...

Corrective Action Plan For: SwedishAmerican Health System Finding number: 2022-001 Description of the finding: Amounts reported as eligible expenses in Reporting Period 2 were overstated by approximately $1,059,100. Corrective actions taken or planned: Lab expenses were erroneously duplicated due to using two sources for COVD-19 lab expenses ? 1) lab expenses internally charged to certain departments, and 2) a summary of lab expenses for all departments. This was discovered in April 2022, after Reporting Period 2 had closed on March 31, 2022. The reporting portal does not allow edits to a prior closed period; therefore, we assessed all received PRF funds against all uses of funds. Reporting Period 1 and 2 we only used expenses; however, we had lost revenue of approximately ($26,783,301) when comparing actual net revenues from April 1, 2020 to June, 30 2020, to the same period April 1, 2019 to June 30, 2019. When subtracting overstated lab expenses of $1,059,100 from Reporting Period 2, this leaves lost revenues of approximately ($25,724,223) to use in in future reporting periods. Reporting Period 3 and Reporting Period 4 we received funds of approximately $17,354,104 which is less than the remaining lost revenue of approximately ($25,724,223). Reporting Period 3 and Reporting Period 4 will only use lost revenues to justify the funds received. If we could correct reporting period 2 we would claim $1,059,100 against lost revenue and reduce the duplicated expense. However, if we receive funds for reporting periods after Reporting Period 4, we will deduct the excess expenses reported from lost revenues remaining to be claimed. Anticipated completion date: 4/18/2022 Person responsible for Corrective Action Plan: Patricia DeWane, CFO and Treasurer, (779) 696-4009 pdewane@uwhealth.org SwedishAmerican Health System, SwedishAmerican Hospital, DBA UW Health

View Audit 16158

Finding 11724 (2022-001)

Significant Deficiency 2022

Historicorps

CO

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

This finding was disclosed in Fall 2023. Upon disclosure, new procedures were implemented for payroll review. Upon completion of payroll by ABC Accounting and Bookkeeping, a review is completed by a second member of the ABC Accounting and Bookkeeping team and/or the HistoriCorps Executive Director...

This finding was disclosed in Fall 2023. Upon disclosure, new procedures were implemented for payroll review. Upon completion of payroll by ABC Accounting and Bookkeeping, a review is completed by a second member of the ABC Accounting and Bookkeeping team and/or the HistoriCorps Executive Director.

View Audit 15530

Finding 11471 (2022-012)

Material Weakness 2022

St. Vincent De Paul Village, Inc.

CA

Equipment & Real Property Management Subrecipient Monitoring § 200.303 § 200.313

Corrective Action: Management will enhance and enforce existing policies and procedures regarding Equipment and Real Property Management to segregate equipment purchased by state, local, and federal grants. Additionally, the CAPEx Committee will provide oversight on fixed asset expenditures purchase...

Corrective Action: Management will enhance and enforce existing policies and procedures regarding Equipment and Real Property Management to segregate equipment purchased by state, local, and federal grants. Additionally, the CAPEx Committee will provide oversight on fixed asset expenditures purchased through government grants so accounting can identify and reconcile to its fixed asset schedule. Name of Responsible Individual(s): Jason Brenier, CFO Anticipated Completion Date: January 2024

View Audit 15308

Finding 11431 (2022-009)

Significant Deficiency 2022

St. Vincent De Paul Village, Inc.

CA

Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management § 200.303 § 200.430

Corrective Action: Management, in the immediate term, will review its oversight and controls on the manual process Grants Accounting implemented for obtaining Time & Allocation Excel Sheet and calculating payroll and benefits costs accurately onto the Request for Reimbursement (RFR). Furthermore, ma...

Corrective Action: Management, in the immediate term, will review its oversight and controls on the manual process Grants Accounting implemented for obtaining Time & Allocation Excel Sheet and calculating payroll and benefits costs accurately onto the Request for Reimbursement (RFR). Furthermore, management plans to collaborate with its Payroll Service Provider to capitalize on software upgrades, aiming to enhance the accuracy of Time & Allocation to grants and reduce errors by designing straight-through-process improvements. Name of Responsible Individual(s): Jason Brenier, CFO Anticipated Completion Date: April 2024

View Audit 15308

Finding 11419 (2022-008)

Material Weakness 2022

St. Vincent De Paul Village, Inc.

CA

Subrecipient Monitoring § 200.303

Corrective Action: Management will enhance and enforce existing policies and procedures over monitoring of rental reasonableness in compliance with HUD-determined fair market rent requirements. Management has initiated a comprehensive overhaul of our tenant records, driven by our commitment to preci...

Corrective Action: Management will enhance and enforce existing policies and procedures over monitoring of rental reasonableness in compliance with HUD-determined fair market rent requirements. Management has initiated a comprehensive overhaul of our tenant records, driven by our commitment to precision and compliance. Here are the key aspects of our improvement plan: Tenant File Review: Accounting Asset Management has embarked on a thorough review of all tenant files, a task executed in partnership with our Property Management Company. The oversight and coordination of this effort are provided by Father Joe's Asset Management Team, ensuring a rigorous examination of our tenant records. Internal Audit: To guarantee completeness and accuracy, Management is taking the additional step of having Accounting review 20% of tenant files prior to the 2023 audit. Enhanced Procedures and Processes: Concurrently, enhanced procedures and processes are being developed to have additional oversight by property case managers and asset management team. These procedures are designed to guarantee the accuracy and compliance of tenant rent charges within our accounting general ledgers. This multifaceted approach underscores Management’s unwavering commitment to financial accuracy, compliance, and transparency. By meticulously reviewing tenant records and implementing enhanced processes, we aim to fortify our financial management practices and deliver more precise reporting in the future. Name of Responsible Individual(s): Jason Brenier, CFO Anticipated Completion Date: December 2023/March 2024

View Audit 15308

Finding 11385 (2022-004)

Material Weakness 2022

St. Vincent De Paul Village, Inc.

CA

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.430

Corrective Action: Management is in the process of updating its written procedures to ensure that allowable costs and cost principles comply with 2 CFR 200.403. This includes Grants Accounting implementing a manual process that empowers program employees to submit and approve Time & Allocation Excel...

Corrective Action: Management is in the process of updating its written procedures to ensure that allowable costs and cost principles comply with 2 CFR 200.403. This includes Grants Accounting implementing a manual process that empowers program employees to submit and approve Time & Allocation Excel Sheets. These sheets include attestations certifying actual labor costs on a monthly basis. This information is then taken to inputted by the grants accounting team into the Request for Reimbursement (RFR). This measure ensures that labor costs are accurately reflected and compliant with regulatory requirements. In addition, Management will implement policies and procedures regarding regular review of allocations for workers compensation and other similar expenses to ensure accuracy. Finally, Management is committed to optimizing the efficiency and accuracy of its Time & Allocation to Grants by leveraging its Payroll Software Technology to strengthening its accounting process and internal controls. Name of Responsible Individual(s): Jason Brenier, CFO Anticipated Completion Date: April 2024.

View Audit 15308 Questioned Costs: $1

Finding 11293 (2022-006)

Material Weakness 2022

Practical Farmers of Iowa

IA

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

Recommendation: We recommend the Organization implement documented reviews for all reports prior to submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Practical Famers of Iowa has hired a new Grants Finan...

Recommendation: We recommend the Organization implement documented reviews for all reports prior to submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Practical Famers of Iowa has hired a new Grants Finance Manager in August 2023. This was a new hire and new position within PFI. With the ability of the new accounting software to build budgets, apply expenses and deposits to specific grants and monitor reporting it required a Grants Finance Manager to assist with monitoring of this information. With the additional hire of the Grants Finance Manager, proper approval processes throughout all expenditures and deposits, it allows for accurate filing to be consistent from the start. Each grant has a grant owner, Heather Brown, Grants Finance Manager, builds the approved budget that was previously approved by Executive Staff, Sally Worley, Alisha Bowers, Kasey Bunce, Sarah Carlson and Christine Zrostlik. Name(s) of the contact person(s) responsible for corrective action: Sally Worley, Executive Director, Kasey Bunce, Finance Director, Chastity Schonhorst Finance Coordinator, Alisha Bower, Senior Operations Director, Sarah Carlson, Senior Program & Member Engagement Director, and Christine Zrostlik, Marketing & Communications Director. Planned completion date for corrective action plan: This has already been implemented as of August, 2023.

View Audit 15127

Corrective Action Plans

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