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Finding 58003 (2022-001)
Material Weakness 2022
Accord
MN
Internal Control / Segregation of Duties Eligibility Material Weakness § 200.303
May 1, 2023 Corrective Action Plan Finding 2022-001 ? Compliance and Controls over Compliance ? Eligibility Home Investment Partnership Program, AL# 14.239 Material Weakness Accord did not have controls in place to ensure that eligibility criteria and rent calculations were being reviewed and/or app...
May 1, 2023 Corrective Action Plan Finding 2022-001 ? Compliance and Controls over Compliance ? Eligibility Home Investment Partnership Program, AL# 14.239 Material Weakness Accord did not have controls in place to ensure that eligibility criteria and rent calculations were being reviewed and/or approved by someone other than the individual performing the initial determination or annual reexamination. Actions Taken or Planned: Management agrees with this finding. Beginning in February 2022, management has contracted out the eligibility determination process to a third-party contractor with significant experience in affordable housing and similar processes. Management is working with the contractor to include a second individual in this process so that there will be a review performed by someone other than the individual making the initial determination or annual recertification. Contact Persons: Ernest Johnson, Housing Associate Director Robert Pickering, Chief Financial Officer
View Audit 54396
Finding 57925 (2022-003)
Material Weakness 2022
Kankakee Valley School Corporation
IN
Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles § 200.208 § 200.303 § 200.400 § 200.403
FINDING 2022-0003 Contact Person Responsible for Corrective Action: Chris Richie Contact Phone Number: 219-987-4711 ext. 1113 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: 1) At the beginning of each school year, Cooperative School Services (CSS) w...
FINDING 2022-0003 Contact Person Responsible for Corrective Action: Chris Richie Contact Phone Number: 219-987-4711 ext. 1113 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: 1) At the beginning of each school year, Cooperative School Services (CSS) will issue step by step instructions regarding documentation of services to any school personnel providing services for non-public school students with Service Plans for Special Education. The instructions will include but not be limited to a list of current nonpublic school students on his/her caseload, Time and Effort (T&E) logs with examples, etc. The building principal will be asked to review and co-sign the completed T&E logs. (If there are additional students identified over the course of the school year, CSS will provide the appropriate information to any new service providers.) 2) During each school year, CSS will obtain the hourly rate (salary, benefits and other appropriate expenditures) for school personnel providing Special Education or Related Services to non-public school students from the school corporation Treasurer. 3) On monthly basis, the signed T&E logs will be submitted to the CSS office. The amount of federal Proportionate Share funds that can be claimed for each participating school corporation will be calculated by CSS and the school corporation Treasurer. 4) The school corporation will submit a claim to CSS for reimbursement for the funds expended to provide services for non-public school students at least twice per school year. CSS will submit the claim to the Fiscal Agent school corporation for reimbursement. The reimbursement claim will be paid through the Fiscal Agent school corporation?s school board procedures from the IDEA Proportionate Share funds. Anticipated Completion Date: March 31, 2023
View Audit 55733
Finding 57924 (2022-002)
Material Weakness 2022
Kankakee Valley School Corporation
IN
Procurement, Suspension & Debarment Internal Control / Segregation of Duties § 200.303
FINDING 2022-002 Contact Person Responsible for Corrective Action: Chris Richie Contact Phone Number: 219 987 4711 ext.113 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Cooperative School Services will implement the following procedures: o Post ope...
FINDING 2022-002 Contact Person Responsible for Corrective Action: Chris Richie Contact Phone Number: 219 987 4711 ext.113 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Cooperative School Services will implement the following procedures: o Post open position on IDOE site and other similar job sites that might be appropriate: print and save the posting/advertisement. o Post on Cooperative School Services website. o Advertise the position in a newspaper if it is a shortage area and few responses are anticipated through the posting on IDOE such that it might be a contracted position. Keep a copy of the advertisement. o Send posting to contracting companies/vendors if it is a shortage area and few responses are anticipated through posting on IDOE such that it might be a contracted position. Document contacts with the companies. o Hold interviews with any prospective staff member(s) and review qualifications. o Review the potential contract and salary/hourly rate of potential staff member(s) for non- contract company candidates and contracting company candidates. o If there is only one potential staff member and that person is available through contracting companies, inquire with other companies as to the rate for a comparable individual?s contract with their companies and/or other school districts to see what their rates are for the same position. o Make a determination about the person to hire based upon interviews, references, skills, experience, etc. o If using a contracting company, verify Suspension/Debarment status of the selected company. Have two (2) individuals within the CSS office review and verify the S/D status, then sign off on the S/D form provided through CSS after the vendor has completed the form. o Send letter to Fiscal Agent Superintendent and School Board seeking approval of contract. o Following board approval, sign contract and return to contracting company. o Check for returned contract, signed by representative of the company. o Send copies of fully signed contract to Fiscal Agent School Corporation Treasurer and CSS Bookkeeper. o Provide the CSS board with information regarding the contracting arrangements and the S/D status of the vendor. o Send copies of Susp/Debarment documentation to each corporation Attn: Supt and Treasurer with the spreadsheet of contracting information. Anticipated Completion Date: 3/31/23
View Audit 55733
Finding 57923 (2022-001)
Significant Deficiency 2022
Northwest Georgia Housing Authority
GA
HUD Housing Programs Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking § 200.303
2022-1 Condition: Loss of Internal Controls over Credit Card: Steps to resolve: We will review the internal control procedures over credit cards and will implement more standardization in monthly credit card reconciliations. Management will implement procedures to clear this finding in FY 2023. ...
2022-1 Condition: Loss of Internal Controls over Credit Card: Steps to resolve: We will review the internal control procedures over credit cards and will implement more standardization in monthly credit card reconciliations. Management will implement procedures to clear this finding in FY 2023. Timeframe: By FYE December 31, 2023 Individual responsible for correction: Sandra Hudson, Executive Director
View Audit 55831
Finding 57902 (2022-004)
Material Weakness 2022
Jefferson County
IN
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.1 § 200.303
FINDING 2022-004 Contact Person Responsible for Corrective Action: Auditor Contact Phone Number:812-265-8936 Views of Responsible Official: We Concur The Auditor will retain documentation and present to the Commissioners before submitting annual financial reports. Jefferson County will now also prep...
FINDING 2022-004 Contact Person Responsible for Corrective Action: Auditor Contact Phone Number:812-265-8936 Views of Responsible Official: We Concur The Auditor will retain documentation and present to the Commissioners before submitting annual financial reports. Jefferson County will now also prepare a checklist for every preparation of all future ARPA reports due. Anticipated Completion Date: May 2024
View Audit 55047
Finding 57901 (2022-003)
Material Weakness 2022
Jefferson County
IN
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303
FINDING 2022-003 Contact Person Responsible for Corrective Action:Heather Huff Contact Phone Number:812-265-8907 Views of Responsible Official: We Concur Description of Corrective Action Plan: Jefferson County will now as of (8-15-23) collect a contract when disbursing Federal funds that will includ...
FINDING 2022-003 Contact Person Responsible for Corrective Action:Heather Huff Contact Phone Number:812-265-8907 Views of Responsible Official: We Concur Description of Corrective Action Plan: Jefferson County will now as of (8-15-23) collect a contract when disbursing Federal funds that will include information that by agreeing to receive the funds you will use funds for the intended purposes, and your organization is not disbarred. Anticipated Completion Date: To be completed April 15th 2024.
View Audit 55047
State of Wisconsin
WI
Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.405 § 200.516
CAP for Finding: 2022-704 Finding 2022-704: Research and Development Cluster?Unallowable Costs Planned Corrective Action: We agree with the condition that expenditures noted by the auditors were posted to federal awards in error. Our institution has robust policies and procedures in place along with...
CAP for Finding: 2022-704 Finding 2022-704: Research and Development Cluster?Unallowable Costs Planned Corrective Action: We agree with the condition that expenditures noted by the auditors were posted to federal awards in error. Our institution has robust policies and procedures in place along with multiple levels of review for transactions that post to awards. However, there may be rare instances where a transaction posts to an award for which it is not allowable or allocable. As noted by the auditors, they sampled from a population of $86.9 million from certain expenditure codes and only questioned $650 in costs. These expenditures have now been transferred off the awards to non-sponsored funding. To help Research Administrators manage Research and Development Awards, RSP (Research and Sponsored Programs) offers a variety of tools. RSP maintains a website that houses policies and procedures related to all relevant Research Administration topics. In addition to this, the RSP website has FAQ (Frequently Asked Questions) pages on a variety of Research Administration topics. RSP also offers a comprehensive training program called RED (Research Education Development). We offer courses that include topics such as a basic introduction to research administration, closeout of awards, cost-share, cost-transfers, and many others. We will remind administrators and their staff of all the relevant information our website houses and that they should take any pertinent RED. Lastly, we will remind staff that they can retake courses if they haven?t taken them recently and want to refresh their knowledge. Anticipated Completion Date: 5/31/23 Person responsible for corrective action: Kyle Everard, Manager of NSF-DOE Team Research and Sponsored Programs Kyle.Everard@rsp.wisc.edu
View Audit 44861 Questioned Costs: $1
Finding 53053 (2022-101)
Significant Deficiency 2022
State of Wisconsin
WI
Eligibility Significant Deficiency Matching / Level of Effort / Earmarking § 200.303
CAP for Finding: 2022-101 Auditor Recommendation: Establish and implement written procedures for making updates to the benefit calculation parameters in the Home Energy (HE) Plus application. Planned Corrective Action: The Wisconsin Department of Administration (Department or DOA) will establish and...
CAP for Finding: 2022-101 Auditor Recommendation: Establish and implement written procedures for making updates to the benefit calculation parameters in the Home Energy (HE) Plus application. Planned Corrective Action: The Wisconsin Department of Administration (Department or DOA) will establish and implement written procedures for entering and updating the benefit calculation parameters related to the Wisconsin Home Energy Assistance Program (WHEAP) in the HE Plus (HE+) System. The Department?s procedures will reflect that it incorporated a module for determining the LIHEAP heating maximum benefit in the HE+ System and eliminated the use of an external Microsoft Access database for that purpose subsequent to the period under audit (i.e., in state fiscal year [SFY] 2022-23). Anticipated Completion Date: May 1, 2023 Auditor Recommendation: Reassess its existing procedures for performing a review of the benefit calculation parameters entered into the Home Energy (HE) Plus application, make adjustments to its existing procedures as necessary, and document the performance of each review. Planned Corrective Action: The Department necessarily reassessed its procedures for reviewing the entry of benefit calculation parameters into the HE+ System when it incorporated a module for determining the LIHEAP heating maximum benefit in the HE+ System and eliminated the use of an external Microsoft Access database for that purpose subsequent to the period under audit (i.e., in state fiscal year [SFY] 2022-23). The development and implementation of the new system functionality, which was used for the determining the federal fiscal year (FFY) 2023 WHEAP program benefits, improved program integrity through the elimination of manual data entry of end result benefit factors and proxy values. Program integrity will be further strengthened through the creation of a form to document the review of the benefit calculation parameters entered into HE+. The form will be created by May 1, 2023, and implemented with the FFY24 benefit formula calculation scheduled to be completed in July 2023. Anticipated Completion Date: May 1, 2023 Auditor Recommendation: Complete its review of the 605 households that were underpaid heating benefits due to the error and issue supplemental heating benefit payments. Planned Corrective Action: DOA completed its review of the households that were underpaid heating benefits and will issue the supplemental heating benefit payments as soon as practical. Anticipated Completion Date: June 30, 2023 Person responsible for corrective action: Susan Brown, Administrator Division of Energy, Housing and Community Resources susan.brown@wisconsin.gov
View Audit 44861
State of Wisconsin
WI
Questioned Costs Allowable Costs / Cost Principles § 200.303
CAP for Finding: 2022-703 Finding 2022-703: Higher Education Emergency Relief Fund?UW-Superior Institutional Aid Allowable Costs Planned Corrective Action: UW-Superior will review all HEERF Institutional and Strengthening Institutions Program expenses and ensure there is adequate documentation and t...
CAP for Finding: 2022-703 Finding 2022-703: Higher Education Emergency Relief Fund?UW-Superior Institutional Aid Allowable Costs Planned Corrective Action: UW-Superior will review all HEERF Institutional and Strengthening Institutions Program expenses and ensure there is adequate documentation and that all expenses are allowable. The review will be documented and maintained in Business Services. Anticipated Completion Date: 7/31/23 Person responsible for corrective action: Name, Title: Shaun Marshall, Director of Business and Financial Services/Controller Division or Unit (If applicable): Business and Financial Services Email address: smarsha2@uwsuper.edu
View Audit 44861 Questioned Costs: $1
State of Wisconsin
WI
Questioned Costs Allowable Costs / Cost Principles § 200.303
CAP for Finding: 2022-702 DATE: March 15, 2023 TO: Sherry Haakenson Financial Audit Director 780 Regent St Madison, WI 53708 FROM: AJ Cogan, Controller UW ? Platteville 2208 Ullsvik Platteville, WI 53818 Corrective Action Plan Finding 2022-702: Higher Education Emergency Relief Fund?UW Platteville I...
CAP for Finding: 2022-702 DATE: March 15, 2023 TO: Sherry Haakenson Financial Audit Director 780 Regent St Madison, WI 53708 FROM: AJ Cogan, Controller UW ? Platteville 2208 Ullsvik Platteville, WI 53818 Corrective Action Plan Finding 2022-702: Higher Education Emergency Relief Fund?UW Platteville Institutional Aid Allowable Costs Planned Corrective Action: UW-Platteville management agrees with the finding regarding the $1,018 and in March 2023 a journal entry by the controller was made to reverse the expense and the funds have been refunded back. Though UW-Platteville continues to believe the $23,500 video costs are allowable, to quickly resolve the issue, UW-Platteville will remove the LAB-identified costs from the federal funding and replace them with other allowable costs. Anticipated Completion Date: 3/31/23 Person responsible for corrective action: Lynsey Schwabrow, Chief Business Officer Administrative Services schwabrowl@uwplatt.edu
View Audit 44861 Questioned Costs: $1
State of Wisconsin
WI
Questioned Costs Allowable Costs / Cost Principles § 200.303
CAP for Finding: 2022-701 Finding 2022-701: Higher Education Emergency Relief Fund?UW-La Crosse Institutional Aid Allowable Costs Planned Corrective Action: All identified unallowable costs were removed from the federal grant award in December 2022. UW-La Crosse will implement the recommendation of ...
CAP for Finding: 2022-701 Finding 2022-701: Higher Education Emergency Relief Fund?UW-La Crosse Institutional Aid Allowable Costs Planned Corrective Action: All identified unallowable costs were removed from the federal grant award in December 2022. UW-La Crosse will implement the recommendation of the Legislative Audit Bureau to add a sign-off requirement by the HEERF Fund Manager to the monthly HEERF expense review process to indicate costs have been reviewed for proper placement. Anticipated Completion Date: March 12, 2023 Person responsible for corrective action: Spencer Wyman-Green Assistant Controller Business Services UW-La Crosse sgreen@uwlax.edu
View Audit 44861 Questioned Costs: $1
Finding 52828 (2022-104)
Material Weakness 2022
Gila County
AZ
Reporting § 200.303
Assistance Listings number and program name: 93.137 Community Programs to Improve Minority Health Grant Program Contact: Maryn Belling Anticipated completion date: June 30, 2023 Corrective Action Plan: The County will develop, implement, and maintain procedures requiring both the performance & doc...
Assistance Listings number and program name: 93.137 Community Programs to Improve Minority Health Grant Program Contact: Maryn Belling Anticipated completion date: June 30, 2023 Corrective Action Plan: The County will develop, implement, and maintain procedures requiring both the performance & documentation of independent review and approval of all federal program reports prior to submitting them to the federal agency to ensure the reports are accurate, agree to County records, and contain only allowable expenditures. Program expenditures will be reconciled to the County?s accounting records. Errors identified will be reported to the federal agency in adjusted or resubmitted reports. Departmental training will be provided for staff responsible for preparing and reviewing reports for both data management, compliance with Uniform Guidance, 2 Code of Federal Regulations (CFR) ?200.510, and adherence to County?s policies and procedures.
View Audit 44835
Finding 52827 (2022-103)
Material Weakness 2022
Gila County
AZ
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.303
Assistance Listings number and program name: 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Fund Contact: Maryn Belling Anticipated completion date: May 31, 2023 Corrective Action Plan: The County will develop, implement, and maintain procedures requiring both the performance & docume...
Assistance Listings number and program name: 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Fund Contact: Maryn Belling Anticipated completion date: May 31, 2023 Corrective Action Plan: The County will develop, implement, and maintain procedures requiring both the performance & documentation of independent review and approval of all federal program reports prior to submitting them to the federal agency to ensure the reports are accurate, agree to County records, and contain only allowable expenditures. Program expenditures will be reconciled to the County?s accounting records. Errors identified will be reported to the federal agency in adjusted or resubmitted reports. Departmental training will be provided for staff responsible for preparing and reviewing reports for both data management, compliance with Uniform Guidance, 2 Code of Federal Regulations (CFR) ?200.510, and adherence to County?s policies and procedures.
View Audit 44835
Finding 52826 (2022-102)
Material Weakness 2022
Gila County
AZ
Questioned Costs Procurement, Suspension & Debarment § 200.303 § 200.318
Assistance Listings number and program name: 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Fund Contact: Maryn Belling Anticipated completion date: June 30, 2023 Corrective Action Plan: The County procurement officer will, in collaboration with responsible departments, follow Count...
Assistance Listings number and program name: 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Fund Contact: Maryn Belling Anticipated completion date: June 30, 2023 Corrective Action Plan: The County procurement officer will, in collaboration with responsible departments, follow County policies and procedures for determining and documenting each sole-source procurement including documenting the good-faith search for available sources, concluding a single source, and including the related documentation in the contract file. The Procurement Officer and departments responsible for procurement will participate in annual training about County policies and procedures regarding the determination and documentation of sole-source procurement.
View Audit 44835 Questioned Costs: $1
Finding 52308 (2022-004)
Material Weakness 2022
White County
IN
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.214 § 200.303
FINDING 2022-004 Contact Person Responsible for Corrective Action: Elizabeth J Billue Contact Phone Number: 574-583-1515 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: All current and future federal grant funding recipients/contractors will be searc...
FINDING 2022-004 Contact Person Responsible for Corrective Action: Elizabeth J Billue Contact Phone Number: 574-583-1515 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: All current and future federal grant funding recipients/contractors will be searched for their suspension & debarment status on SAM.gov. If the contractor is not registered through SAM.gov a form will be created for use by the Auditor?s office, as well as any County office, requesting verification from the contractor and/or subrecipient of their standing in regards to suspension, debarment, or any other reason that would exclude them from entering into a contract or subaward. Anticipated Completion Date: 12/31/23
View Audit 48334
Finding 52307 (2022-003)
Material Weakness 2022
White County
IN
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.303
FINDING 2022-003 Contact Person Responsible for Corrective Action: Elizabeth J Billue Contact Phone Number: 574-583-1515 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: All future reporting of the COVID-19 Coronavirus State and Local Fiscal Recovery ...
FINDING 2022-003 Contact Person Responsible for Corrective Action: Elizabeth J Billue Contact Phone Number: 574-583-1515 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: All future reporting of the COVID-19 Coronavirus State and Local Fiscal Recovery Funds will be reviewed for accuracy by a second Auditor staff member prior to submission. The report will be signed/dated by both the preparer and the reviewer. To prevent future errors in reporting of these grant funds, the preparer will have an Auditor?s Deputy review the reports for accuracy and completion prior to submission. All grant receipts and adjustments to grant related receipts and disbursements completed in the Auditor?s Office are now reviewed for accuracy and initial/dated by a second Auditor Office staff member. In addition, a note will be made within our financial system records and all available supporting documentation will be attached/scanned as part of the permanent record of adjustments to receipts and disbursements. A new electronic storage system is under consideration for ease of access to adjustment documentation. Anticipated Completion Date: 4/30/24
View Audit 48334
Finding 52306 (2022-002)
Material Weakness 2022
White County
IN
Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking Special Tests & Provisions § 200.303
FINDING 2022-002 Contact Person Responsible for Corrective Action: Elizabeth J Billue Contact Phone Number: 574-583-1515 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: For all current and future federal grants, the Auditor?s office will notify the r...
FINDING 2022-002 Contact Person Responsible for Corrective Action: Elizabeth J Billue Contact Phone Number: 574-583-1515 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: For all current and future federal grants, the Auditor?s office will notify the responsible County Department and any Grant Management Contractor in writing to encourage increased communication between Grantconnected entities. This notice will include a specific request for all financial and wage reports to be submitted for review, approval and oversight by the County throughout the timespan of the Grant project. Ideally, a form letter will be drafted that will include multiple items to note responsibility for reporting to the County that will be used for all federal grant awards managed by entities other than the County. Anticipated Completion Date: 12/31/23
View Audit 48334
Finding 52268 (2022-003)
Material Weakness 2022
South Henry School Corporation
IN
Procurement, Suspension & Debarment School Nutrition Programs § 200.303
FINDING 2022-003 Information on the federal program: Subject: Child Nutrition Cluster ? Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program, Summer Food Service Program for Children Assistance Listing Number: 10.553, ...
FINDING 2022-003 Information on the federal program: Subject: Child Nutrition Cluster ? Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program, Summer Food Service Program for Children Assistance Listing Number: 10.553, 10.555, 10.559 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Procurement and Suspension and Debarment Audit Finding: Material Weakness Condition: An effective internal control system was not in place at the School Corporation to ensure compliance with requirements related to the Child Nutrition Program and Procurement and Suspension and Debarment compliance requirements for purchases made outside of the purchasing cooperative. Context: During the audit period, the School Corporation had purchases between $10,000 and $150,000 from two vendors which fall under the small purchase method for federal and state procurement regulations and were charged to Fund 0800 ? School Lunch Fund. For one vendor selected for testing, documentation was not presented to verify the School Corporation had performed checks to assure the vendor was not suspended or debarred prior to entering into the transaction in order to satisfy the suspended and debarment requirements. Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Superintendent and Business Manager will modify the procedures for Suspension & Debarment for all bidders related to any contract to be funded under the Federal Grants within the System For Award Management (SAM). The Business Manager will keep a log in the grant file to certify compliance of vendors. The Business Manager will have the Superintendent review this log, along with presenting it to the School Board annually for their review. Responsible Party and Timeline for Completion: Amy Milner, Business Manager. Timeline for Completion: April 14, 2023.
View Audit 51471
Finding 52267 (2022-002)
Material Weakness 2022
South Henry School Corporation
IN
Questioned Costs School Nutrition Programs Cash Management § 200.303
FINDING 2022-002 Information on the federal program: Subject: Child Nutrition Cluster ? Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Numbers: 10.553, 10.555, 10.559 Pass-Through Entity: Indi...
FINDING 2022-002 Information on the federal program: Subject: Child Nutrition Cluster ? Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Numbers: 10.553, 10.555, 10.559 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Material Weakness Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the reporting compliance requirement. Context: We noted that for two claims in a sample of four, the meal counts were over/under claimed for the month. We noted that in October 2020 the School Corporation had overclaimed lunches by four meals and breakfast by one meal and in April 2022, the School Corporation had overclaimed breakfast by 358 meals and underclaimed lunches by 182 meals. Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We had changed software from Comalex to Mosaic during the audit period. We quickly found that Mosaic did not have the capabilities, processes, or correct reporting that Comalex had. Heartland Corp. owns both software products, we were insured that Mosaic was a far superiod software ? we found the opposite within 4 months we switched back to Comales. Processes and reports are more clearly defined and ?cleaner accounting?. Responsible Party and Timeline for Completion: Amy Milner, Business Manager. Corrective action has already been in place for several months.
View Audit 51471 Questioned Costs: $1
Finding 52187 (2022-003)
Material Weakness 2022
City of Niagara Falls, New York
NY
Internal Control / Segregation of Duties Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303
Name of Auditee: City of Niagara Falls, New York Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: December 31, 2022 CAP Prepared by: Daniel Morello, City Controller Phone: (716) 286-4346 (A) Current Finding on the Schedule of Findings and Questioned Costs and Recommendations (...
Name of Auditee: City of Niagara Falls, New York Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: December 31, 2022 CAP Prepared by: Daniel Morello, City Controller Phone: (716) 286-4346 (A) Current Finding on the Schedule of Findings and Questioned Costs and Recommendations (3) Finding 2022-003 Management's Response The City is in agreement with this audit finding. While this may be a repeat finding from 202l, the delays in filing the 2022 CAPER were a result of turnover within the department resulting in delays in filing the annual CAPER. The City has procedures in place to complete the report within the guidelines of the program and anticipates completing this report within the required time frame going forward. Estimated Completion Date - Completed
View Audit 50058
Finding 52186 (2022-002)
Material Weakness 2022
City of Niagara Falls, New York
NY
Internal Control / Segregation of Duties Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303
Name of Auditee: City of Niagara Falls, New York Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: December 31, 2022 CAP Prepared by: Daniel Morello, City Controller Phone: (716) 286-4346 (A) Current Finding on the Schedule of Findings and Questioned Costs and Recommendations (...
Name of Auditee: City of Niagara Falls, New York Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: December 31, 2022 CAP Prepared by: Daniel Morello, City Controller Phone: (716) 286-4346 (A) Current Finding on the Schedule of Findings and Questioned Costs and Recommendations (2) Finding 2022-002 Management's Response The City is in agreement with this audit finding. Due in part to delays in finalizing both the 2021-2022 annual action plan and the 2022-2023 annual action plan, the City was delayed in being able to utilize those funds until approval was provided by HUD. The City continues to direct funds to projects that have the ability to be completed in a timely manner in order to be consistent with the CDBG regulation related to timeliness. The City is aware of the timeliness requirements and will continue to select projects that better allow the City to operate in accordance with these regulations. Estimated Completion Date - Next HUD verification date of May 1, 2024
View Audit 50058
Finding 52155 (2022-002)
Material Weakness 2022
Western Illinois University
IL
Student Financial Aid Reporting Matching / Level of Effort / Earmarking § 200.303
2022-002 Student Enrollment Reporting June 30, 2023 The University agrees with the finding. The University?s procedures between multiple departments lacked a collaboration on the timing of reports to NSLDS via NSC for degree confirmations. This procedural change has been identified and will be imple...
2022-002 Student Enrollment Reporting June 30, 2023 The University agrees with the finding. The University?s procedures between multiple departments lacked a collaboration on the timing of reports to NSLDS via NSC for degree confirmations. This procedural change has been identified and will be implemented moving forward. In addition, adequate procedure changes have also been identified as it relates to program-level reporting and will be implemented to ensure compliance. The contact person for this corrective action plan is Shannon Sutton, Interim Vice President for Finance and Administration. She can be reached by calling (309) 298-2073 or at the following address: Vice President for Finance and Administration Office Western Illinois University Sherman Hall 200 1 University Circle Macomb, IL 61455
View Audit 48948
Finding 52085 (2022-002)
Significant Deficiency 2022
Alabama State University
AL
Subrecipient Monitoring Significant Deficiency Matching / Level of Effort / Earmarking § 200.303
Finding 2022-002 ? Internal Controls over Student Financial Aid The University has a new policy and procedure in place regarding Risk Assessment within the Financial Aid Office. The University has also hired seasoned financial aid administrators to oversee all its internal control procedures. Anti...
Finding 2022-002 ? Internal Controls over Student Financial Aid The University has a new policy and procedure in place regarding Risk Assessment within the Financial Aid Office. The University has also hired seasoned financial aid administrators to oversee all its internal control procedures. Anticipated Date of Completion: September 30, 2023 Contact: K. Michael Francois Associate Vice President for Student Affairs/Financial Aid kfrancois@alasu.edu 334.229.4826
View Audit 43771
Finding 52067 (2022-002)
Material Weakness 2022
Maricopa County Special Health Care District
AZ
Reporting Subrecipient Monitoring Internal Control / Segregation of Duties § 200.303 § 200.305 § 200.328
Finding 2022-002: Grant Program/ALN #: Grants to Provide Outpatient Early Intervention Services with Respect to HIV Disease/ALN # 93.918 Federal Agency/Pass-Through Entity: U.S. Department of Health and Human Services Federal Award ID#: 5H76HA00151-31-00; 6H76HA00151-31-01; 2H76HA00151-32-00; 6H76H...
Finding 2022-002: Grant Program/ALN #: Grants to Provide Outpatient Early Intervention Services with Respect to HIV Disease/ALN # 93.918 Federal Agency/Pass-Through Entity: U.S. Department of Health and Human Services Federal Award ID#: 5H76HA00151-31-00; 6H76HA00151-31-01; 2H76HA00151-32-00; 6H76HA00151-32-01 Name of Contract Person: Lito Landas, Controller Management Response: The Ryan White Part C program project period ended December 31, 2021 and a new project period started January 1, 2022 with the first federal financial report due in April 2023. Starting with the new program year, Valleywise Health management will develop and implement internal controls to ensure that program income is accurately calculated and reported in the federal financial report. Proposed Completion Date: March 31, 2023
View Audit 53538
Finding 52064 (2022-101)
Material Weakness 2022
Yuma/la Paz Community College District (arizona Western College)
AZ
Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.414 § 200.513 § 200.521
Assistance Listings number and name 84.425F COVID-19 Education Stabilization Fund?Higher Education Emergency Relief Fund (HEERF) Institutional Portion Award number and years P425F201546-20B, May 6, 2020 through June 30, 2023 Federal agency U.S. Department of Education Compliance requirement(s) Allow...
Assistance Listings number and name 84.425F COVID-19 Education Stabilization Fund?Higher Education Emergency Relief Fund (HEERF) Institutional Portion Award number and years P425F201546-20B, May 6, 2020 through June 30, 2023 Federal agency U.S. Department of Education Compliance requirement(s) Allowable costs/cost principles Questioned costs $4,249,864 Name(s) of contact person: Ross Poppenberger Anticipated completion date: Q1 (January - March) 2023 The District misinterpreted its Federal Indirect Cost Rate (IDC) as it applies to HEERF funding. Although the District applied their prenegotiated IDC rate to the HEERF Grant, the District did not apply the rate to the correct program expenditures when calculating the IDC. The District updated its internal grants IDC calculation policies and procedures to ensure that indirect costs are properly calculated and reviewed for accuracy and written confirmation is obtained from the grantor for a new grant?s IDC calculation. Further, the District is working with the U.S. Department of Education to reappropriate the unallowable funds to allowable direct costs.
View Audit 52976 Questioned Costs: $1
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