Corrective Action Plans

Finding 39816 (2022-005)

Significant Deficiency 2022

CO

Procurement, Suspension & Debarment § 200.303

Recommendation: We recommend the County obtain certifications from vendors stating their organization is not suspended, debarred, or otherwise excluded from participation in federal assistance programs or document the procedures performed to verify the vendor is not identified as suspended or debarr...

Recommendation: We recommend the County obtain certifications from vendors stating their organization is not suspended, debarred, or otherwise excluded from participation in federal assistance programs or document the procedures performed to verify the vendor is not identified as suspended or debarred on SAM. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will ensure that any entity that receives American Rescue Plan (APRA) funding is not suspended or debarred as well as ensure that they are registered on SAM.gov before any funds are disbursed by the County. An addendum is being added to all current and new contracts that will require signed certification from the vendors/contractors related to debarment and registration with SAM.gov. Name(s) of the contact person(s) responsible for corrective action: Sherri Crow, Interim Director of Budget and Finance Planned completion date for corrective action plan: January 1, 2024

View Audit 34720

Finding 39815 (2022-004)

Material Weakness 2022

Pueblo County Colorado

CO

Subrecipient Monitoring § 200.303 § 200.331 § 200.332

Recommendation: We recommend that the County review its procedures for communicating information to subrecipients and implement the procedures necessary to ensure information is included in the subrecipient award documents at time of funding and that appropriate monitoring is performed for each subr...

Recommendation: We recommend that the County review its procedures for communicating information to subrecipients and implement the procedures necessary to ensure information is included in the subrecipient award documents at time of funding and that appropriate monitoring is performed for each subrecipient. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will ensure that all subrecipients of American Rescue Plan (APRA) funds are monitored by using appropriate subrecipient monitoring procedures to ensure compliance with the grant awarded throughout the contract period. Name(s) of the contact person(s) responsible for corrective action: Sherri Crow, Interim Director of Budget and Finance Planned completion date for corrective action plan: January 1, 2024

View Audit 34720

Finding 39798 (2022-005)

Significant Deficiency 2022

Avoyelles Parish Police Jury

LA

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

CONTEXT: Eighteen employees were identified as eligible workers and were deemed qualified to receive premium pay. These eligible workers received premium pay payments in FY 21 and FY 22, resulting in eight employees receiving total payments which exceeded $25,000. RECOMMENDATION: Procedures should ...

CONTEXT: Eighteen employees were identified as eligible workers and were deemed qualified to receive premium pay. These eligible workers received premium pay payments in FY 21 and FY 22, resulting in eight employees receiving total payments which exceeded $25,000. RECOMMENDATION: Procedures should be established to ensure that all grant award rules and regulations are interpreted correctly and followed. VIEWS OF RESPONSIBLE OFFICIALS: See corrective action plan for current audit findings.

View Audit 37940 Questioned Costs: $1

Finding 39691 (2022-004)

Significant Deficiency 2022

Cook County, Illinios

IL

Allowable Costs / Cost Principles § 200.303 § 200.403 § 200.430

Please allow this correspondence to serve as Cook County Health (CCH) and Cook County Department of Public Health (CCDPH) response to the audit findings. During the FY2022 Single Audit, six audit findings were identified by Washington, Pittman & McKeever, LLC. CCH and CCDPH will address the recommen...

Please allow this correspondence to serve as Cook County Health (CCH) and Cook County Department of Public Health (CCDPH) response to the audit findings. During the FY2022 Single Audit, six audit findings were identified by Washington, Pittman & McKeever, LLC. CCH and CCDPH will address the recommendations of the auditors by taking the following Corrective Action Plans (CAP) outlined below: Finding 2022-004: regarding not maintaining adequate controls over allowable costs as required by Federal regulations. Cause: The cause of this finding resulted from Program Leads and the Accounts Payable unit not following the established requirements for properly supporting invoices for services provided. The invoices that were attached in EBS Oracle were insufficient as required by the established County Policy. Correction Action: The CCH Director of Grants Accounting will be responsible for training the Program Leads and Account Payable (AP) unit to ensure proper supporting documents are attached to each invoice as required by the established County Policy. In the event the AP unit determines more supporting documentation is needed, then the Program Director/Lead will assist in obtaining proper supporting documents from partnered subrecipients and/or vendors. Supporting documents may include additional timesheets, payroll registers, T&E justification, etc. Issues will be flagged (based on assessed risk) by applying requirements identified in the CCH Subrecipient Monitoring Policy. Anticipated completion of the corrective action will be December 31, 2023.

View Audit 37825

Finding 39689 (2022-005)

Significant Deficiency 2022

Cook County, Illinios

IL

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.403

Finding #2022-005: regarding CCDPH not adequately complying with federal regulations over allowable costs. Cause: The cause of this finding resulted from not following the estab...

Finding #2022-005: regarding CCDPH not adequately complying with federal regulations over allowable costs. Cause: The cause of this finding resulted from not following the established controls that ensure proper support documentation is included with the journal entry chargeback entries prepared by Finance staff to justify the charges incurred to the Grant. Additionally, the Program Lead (key personnel) assigned to the program left the organization prior to the Grant ending which affected the periodic review for allowable costs/charges. Corrective Action: The CCH Director of Grant Accounting will reinforce current internal controls so that the reviewer/approver (staff who prepares the chargeback) includes proper supporting documents and attaches to the entries in the EBS Oracle System. Additionally, the CCH Director of Grant Accounting will continue to reinforce current CCH procedures and ensure Grant expenditures are periodically reviewed and checked for allowability and reasonableness (based on activities) by both the Finance and Programmatic areas. Anticipated completion of the corrective action will be December 31, 2023.

View Audit 37825 Questioned Costs: $1

Finding 39688 (2022-010)

Significant Deficiency 2022

Cook County, Illinios

IL

Cash Management Reporting Allowable Costs / Cost Principles § 200.303

Subject: Corrective Action Plan For: Finding 2022-010 Cook County Health would like to respond to the finding related to the Provider Relief Fund {PRF) Phase 2 Reporting. The FY'22 SEFA amount (including both lost revenues and expenditures) for the HRSA PRF Phase 2 Reporting period was $31,163,323...

Subject: Corrective Action Plan For: Finding 2022-010 Cook County Health would like to respond to the finding related to the Provider Relief Fund {PRF) Phase 2 Reporting. The FY'22 SEFA amount (including both lost revenues and expenditures) for the HRSA PRF Phase 2 Reporting period was $31,163,323.35. Cause: The cause of this finding resulted from a misunderstanding of the expense data that was rolling/ inputted in the HRSA portal. The Unreimbursed Expenses line should have been inputted as Other PRF Expenses. CCH Management has instituted the following Corrective Action Plan (CAP) to prevent future occurrence. Corrective Action Plan: To ensure accurate data is reported, CCH has implemented the following corrective action plan: ? Any future HRSA- PRF Audit Portal data submission will require multiple reviews. The review will be led by CCH Finance's Associate Chief Financial Officer to ensure the report is accurate and complete prior to submission. Status - Phase 4 PRF Reporting was reviewed on March 28th, 2023, by the CFO and ACFO prior to submission. ? To buttress this CAP, CCH has created a dedicated GL account code to track all PRF activities - lost revenue, cash disbursed, and expenses incurred. Fully Implemented since - (August 30th, 2022) ? A recurring monthly reconciliation meeting has been instituted to track lost revenues, and expenses that were paid with PRF and not through any other type of assistance. Recurring Monthly Reconciliation Leader- Scott Spencer, Associate Chief Financial Officer. Please note that CCH has not received any PRF funding since January 2022.

View Audit 37825

Finding 39685 (2022-007)

Significant Deficiency 2022

Cook County, Illinios

IL

Allowable Costs / Cost Principles § 200.303 § 200.403 § 200.430

Finding #2022-007: regarding not maintaining adequate controls over allowable costs as required by Federal regulations. Cause: The cause of this finding resulted from the Progr...

Finding #2022-007: regarding not maintaining adequate controls over allowable costs as required by Federal regulations. Cause: The cause of this finding resulted from the Program Leads and Accounts Payable unit not following the established requirements for properly supporting invoices for services provided. The invoices that were attached in EBS Oracle were insufficient as required by County Policy. Correction Action: The CCH Director of Grant Accounting will be responsible for training the Program Leads and Account Payable (AP) staff to ensure proper supporting documents are attached to each invoice as required by County Policy. In the event the AP unit determines more supporting documentation is needed, then the Program Director/Lead will assist in obtaining proper supporting documents from partnered subrecipients and/or vendors. Supporting documents may include additional timesheets, payroll registers, T&E justification, etc. Issues will be flagged (based on assessed risk) by applying requirements identified in the CCH Subrecipient Monitoring Policy. Anticipated completion of the corrective action will be December 31, 2023.

View Audit 37825

Finding 39585 (2022-006)

Significant Deficiency 2022

Village of Tijeras

NM

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.302 § 200.303

Recommendation We recommend the Village review the instructions for completion of the federal financial reports with training provided to the program staff preparing and reviewing the federal financial reports to ensure submitted reports are complete and timely. Management Response Corrective Acti...

Recommendation We recommend the Village review the instructions for completion of the federal financial reports with training provided to the program staff preparing and reviewing the federal financial reports to ensure submitted reports are complete and timely. Management Response Corrective Action: The Village recognizes the need for improved oversight of its grant-funded capital projects and has hired a full-time Grant Writer/Administrator who will work in conjunction with the Clerk and Finance Director to monitor grant activities, submit reports and requests for payment in a timely manner, and ensure all program requirements are met. Village staff will receive training on the reporting and administration requirements of grant-funded programs. Village staff will maintain regular communication with funding agency liaisons to ensure that required reports are prepared accurately and submitted timely. Due Date of Completion: June 2023 Responsible Party: Finance Director and Village Clerk

View Audit 34655

Finding 39531 (2022-002)

Significant Deficiency 2022

Sanford

SD

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

Finding 2022-002 ? Activities Allowed or Unallowed and Allowable Costs/Cost Principles Information on the federal program: Federal Agency: U.S. Department of Health and Human Services (HHS) Health Resources and Services Administration (HRSA) Assistance Listing: 93.498; COVID-19 Provider Relief Fund ...

Finding 2022-002 ? Activities Allowed or Unallowed and Allowable Costs/Cost Principles Information on the federal program: Federal Agency: U.S. Department of Health and Human Services (HHS) Health Resources and Services Administration (HRSA) Assistance Listing: 93.498; COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution (PRF) Award Year: 2022 Planned corrective actions: Sanford?s preventative and detective controls and operating procedures provide reasonable assurance over the effectiveness of the controls necessary to prevent the risk of federal funds being used for unallowable contract labor costs. Sanford believes that the risk of any material contract labor costs being incorrectly charged to a federal grant is effectively mitigated through existing preventative and detective internal controls. Sanford will re-educate the senior care facility?s administrators and enhance its procedural documentation regarding retention of evidence related to the approval of contract labor timecards and payment of contract labor invoices for this facility to be consistent with the over 200 other facilities across the system. Responsible official: Dustin Scholz, Executive Director of Operations Anticipated completion date: August 31, 2023

View Audit 34025

Finding 39508 (2022-001)

Significant Deficiency 2022

Sanford

SD

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.213 § 200.303

Finding 2022-001 ? Suspension and Debarment Information on the federal program: Federal Agency: Various Assistance Listing: Various; Research and Development Cluster Award Year: 2022 Planned corrective actions: As it relates to the reliance on the third-party vendor that conducts suspension and deb...

Finding 2022-001 ? Suspension and Debarment Information on the federal program: Federal Agency: Various Assistance Listing: Various; Research and Development Cluster Award Year: 2022 Planned corrective actions: As it relates to the reliance on the third-party vendor that conducts suspension and debarment -party vendor searches, the third party vendor provides Sanford a SOC (System and Organizational Controls) 2 Type II report annually over the effectiveness of its controls. This is reviewed by Sanford?s compliance department to ensure that there are no findings that would be of concern to Sanford?s reliance on the vendor transaction. Considering the third-party vendor is not relied upon for financial controls, the third-party vendor does not have a SOC 1 (System and Organization Controls) Report and therefore did not provide this level of report to Sanford. To provide context on scale of vendors subject to suspension and debarment, Sanford paid a total of 27,000 vendors in 2022. There were three vendors identified through the vendor setup and monitoring process to be suspended or debarred. None of those vendors were associated with the programs funded with federal funds. Sanford?s preventative and detective controls and operating procedures provide reasonable assurance over the effectiveness of the controls necessary to prevent the risk of federal funds being paid to the vendors that are suspended or debarred. Sanford believes the risk of any material disbursement to suspended and debarred vendor is effectively mitigated through existing preventative and detective internal controls. Sanford will document a periodic validation of the suspension and debarment search results performed by the third-party vendor for vendor searches that yield no suspension and debarment match. In addition, Sanford will enhance its procedural documentation regarding retention of evidence related to reconciliation of vendor list when discrepancies are identified and the suspension and debarment results that is generated through the vendor setup process. Responsible official: Tracy Sattler, Director of Compliance and Melanie Paape, Executive Director of Supply Chain Anticipated completion date: August 31, 2023

View Audit 34025

Finding 39497 (2022-001)

Significant Deficiency 2022

Population Services International

DC

Subrecipient Monitoring § 200.303 § 200.328

2022-001 Internal Control over Compliance and Compliance with the Reporting Compliance Requirement Contact: Marcie Cook, Susan Mukasa Title: Vice Presidents, Global Operations Phone Number: 202 753 7532 / 202 734 7784 Estimated Completion Date ? ongoing ...

2022-001 Internal Control over Compliance and Compliance with the Reporting Compliance Requirement Contact: Marcie Cook, Susan Mukasa Title: Vice Presidents, Global Operations Phone Number: 202 753 7532 / 202 734 7784 Estimated Completion Date ? ongoing Corrective Action PSI will focus on continuous improvements to the reporting tracking system (D-Tracker) that ensures each contract has a clear program and financial reporting deadlines. The Program Management Team will keep working with Project Directors to confirm accuracy of the report deadlines in D-Tracker. Quarterly reports will be run to confirm upcoming reports due in the quarter and be shared with appropriate staff to ensure that deadlines are met or approvals to extend due dates are appropriately documented. Training will be provided throughout the year so that monitoring is part of the standard procedure.

View Audit 46560

Finding 39427 (2022-002)

Significant Deficiency 2022

Avera Health

SD

Internal Control / Segregation of Duties § 200.303

Finding 2022-002 Department of Health and Human Services CFDA #93.461 COVID-19 Uninsured COVID Testing and Treatment Activities Allowed and Allowable Costs Significant Deficiency in Internal Control over Compliance and Noncompliance Finding Summary: Our testing over activities allowed and allowable...

Finding 2022-002 Department of Health and Human Services CFDA #93.461 COVID-19 Uninsured COVID Testing and Treatment Activities Allowed and Allowable Costs Significant Deficiency in Internal Control over Compliance and Noncompliance Finding Summary: Our testing over activities allowed and allowable costs identified three instances in which patient treatment charges were charged under federal award and COVID-19 was not the primary diagnosis. Responsible Individuals: Mary Wickersham, Amanda Schutz Corrective Action Plan: The Organization will review and strengthen the controls surrounding evaluation of diagnosis codes to include ?Z diagnosis codes? prior to the submission of claims. The Organization has since issued refunds to the federal agency related to the instances noted in the finding. Anticipated Completion Date: June 30, 2023

View Audit 34520

Finding 39213 (2022-002)

Material Weakness 2022

City of Maitland

FL

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

Name of Contact Person: Jerry Gray, Finance Director Corrective Action: The City will implement a process to ensure all grant reports are reviewed by a second reviewer prior to submission. Proposed Completion Date: Immediately.

View Audit 37097

Finding 39078 (2022-003)

Material Weakness 2022

North Newton School Corporation

IN

Equipment & Real Property Management § 200.303 § 200.313

FINDING 2022-003 Contact Person Responsible for Corrective Action: Karen Zackfia, Director of Business and Finance Contact Phone Number: Karen Zackfia, 219-285-2228 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Because the COVID-19 pandemic cause...

FINDING 2022-003 Contact Person Responsible for Corrective Action: Karen Zackfia, Director of Business and Finance Contact Phone Number: Karen Zackfia, 219-285-2228 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Because the COVID-19 pandemic caused the addition of new CARES and ESSER grants and various new additional data reporting requirements, the director of business and finance forgot to obtain the second review and appropriate documentation as is being done for each grant reimbursement request and the final expenditure report Effective immediately, all federal data reports will be reviewed by either the superintendent or deputy treasurer before submission. The review will be documented with the reviewer?s initials and date as well as the preparer?s initials and date of completion. Anticipated Completion Date: The corrective action plan was implemented on March 15, 2023.

View Audit 46473

Finding 39077 (2022-002)

Material Weakness 2022

North Newton School Corporation

IN

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

FINDING 2022-002 Contact Person Responsible for Corrective Action: Karen Zackfia, Director of Business and Finance Contact Phone Number: Karen Zackfia, 219-285-2228 Views of Responsible Official: I concur with the finding. Description of Corrective Action Plan: The purchase of two water tanks...

FINDING 2022-002 Contact Person Responsible for Corrective Action: Karen Zackfia, Director of Business and Finance Contact Phone Number: Karen Zackfia, 219-285-2228 Views of Responsible Official: I concur with the finding. Description of Corrective Action Plan: The purchase of two water tanks were not recorded in the fixed assets inventory because the purchases were viewed as a repairs to infrastructure. Effective immediately, improvements or renovations to existing infrastructure will be capitalized as outlined in board policy. Anticipated Completion Date: The corrective action plan was implemented on March 15, 2023.

View Audit 46473

Finding 39076 (2022-004)

Significant Deficiency 2022

North Newton School Corporation

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting § 200.303

FINDING 2022-004 Contact Person Responsible for Corrective Action: Karen Zackfia, Director of Business and Finance Contact Phone Number: Karen Zackfia, 219-285-2228 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Procurement and Suspension and Deba...

FINDING 2022-004 Contact Person Responsible for Corrective Action: Karen Zackfia, Director of Business and Finance Contact Phone Number: Karen Zackfia, 219-285-2228 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Procurement and Suspension and Debarment compliance requirements were not met because a system of internal controls had not been established by Cooperative School Services. The North Newton School Corporation is a participating member school corporation of Cooperative School Services, a special education cooperative. Cooperative School Services has developed internal controls to ensure the Procurement and Suspension and Debarment compliance requirements are met. North Newton School Corporation will implement internal controls to ensure that Cooperative School Services is complying with Procurement and Suspension and Debarment compliance requirements. Anticipated Completion Date: The corrective action plan will be implemented on March 16, 2023.

View Audit 46473

Finding 39068 (2022-001)

Material Weakness 2022

North Newton School Corporation

IN

Procurement, Suspension & Debarment § 200.303 § 200.320

FINDING 2022-001 Contact Person Responsible for Corrective Action: Karen Zackfia, Director of Business and Finance Contact Phone Number: Karen Zackfia, 219-285-2228 Views of Responsible Official: I concur with the finding. Description of Corrective Action Plan: The superintendent and director...

FINDING 2022-001 Contact Person Responsible for Corrective Action: Karen Zackfia, Director of Business and Finance Contact Phone Number: Karen Zackfia, 219-285-2228 Views of Responsible Official: I concur with the finding. Description of Corrective Action Plan: The superintendent and director of maintenance will be made aware that construction contracts in excess of $2,000 paid from federal funds must pay wages by the vendor not less than those established for the locality of North Newton School Corporation by the Department of Labor and that compliance with the Davis-Bacon Act must be in the vendor?s contract requiring weekly submissions of a copy of payroll and statement of compliance to North Newton School Corporation by the vendor as work is completed. The submission of the required documents will be one of the requirements for payment to the vendor. Anticipated Completion Date: The corrective action plan was implemented on March 15, 2023.

View Audit 46473

Finding 39061 (2022-002)

Material Weakness 2022

North Miami Community Schools

IN

Procurement, Suspension & Debarment School Nutrition Programs § 200.303 § 200.318 § 200.320

Finding 2022-002 ? Child Nutrition Cluster ? Procurement and Suspension and Debarment Contact Person Responsible for Corrective Action: Serena Francis, Business Manager Contact Phone Number: (765) 226-0603 Views of Responsible Official: We concur with the finding. Description of Corrective A...

Finding 2022-002 ? Child Nutrition Cluster ? Procurement and Suspension and Debarment Contact Person Responsible for Corrective Action: Serena Francis, Business Manager Contact Phone Number: (765) 226-0603 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We have joined the Food 2 School consortium beginning with 2022-2023 school year. Both our Food Service Director and our Business Manager receive all emails and communication. This will allow internal control and oversight to ensure that the consortium is compliment with all state and federal procedures. We also have moved all of our small purchases into this purchasing consortium system. Anticipated Completion Date: August 1, 2023

View Audit 44945

Finding 39057 (2022-001)

Significant Deficiency 2022

Knox Community School Corporation

IN

Subrecipient Monitoring Reporting Significant Deficiency § 200.302 § 200.303 § 200.328

Finding 2022-001 CORRECTIVE ACTION PLAN OF CURRENT AUDIT FINDINGS June 30, 2022 Dr. Darrel L. Bobe Superintendent Terri L. Roesler Treasurer Debbie Utt Payroll/Personnel Ethan Singleton Technology Coordinator Kevin Curtis Director of Buildings & Grounds Information on the federal program: S...

Finding 2022-001 CORRECTIVE ACTION PLAN OF CURRENT AUDIT FINDINGS June 30, 2022 Dr. Darrel L. Bobe Superintendent Terri L. Roesler Treasurer Debbie Utt Payroll/Personnel Ethan Singleton Technology Coordinator Kevin Curtis Director of Buildings & Grounds Information on the federal program: Subject: Education Stabilization Fund ? Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 ? Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D, 84.425U Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Significant Deficiency 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 requirements. Context: The School Corporation was required to submit two Annual Data Reports to the Indiana Department of Education (IDOE) to meet federal reporting requirements for ESSER grant awards and the GEER grant award. The first report was for the period of March 13, 2020 to September 30, 2020 and was due by January 21, 2021. The second report was for the period of October 1, 2020 to June 30, 2021 and was due by May 13, 2022. We noted for both reports that were submitted, there was no documented review by someone other than the preparer of the report to ensure the information submitted was complete and accurate. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will take the following correction action: The treasurer will ensure that a second individual reviews and signs all future data reports prior to their submission. Responsible party and timeline for completion: Terri Roesler, Treasurer, will oversee the correction action plan. Correction action started immediately after it was brought to our attention during the audit process.

View Audit 44938

Finding 38905 (2022-002)

Material Weakness 2022

Collaborative Solutions for Communities

DC

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.308 § 200.430

CSC?s management concurs with the finding. See Section IV- Current Year Corrective Action Plan.2022-002 Allowable Costs/ Cost Principles Name of Contact Person: Brenda Chandler and Johnny Mammen Corrective Actions: CSC has implemented a policy as of July 10, 2023, that ensures that personnel ar...

CSC?s management concurs with the finding. See Section IV- Current Year Corrective Action Plan.2022-002 Allowable Costs/ Cost Principles Name of Contact Person: Brenda Chandler and Johnny Mammen Corrective Actions: CSC has implemented a policy as of July 10, 2023, that ensures that personnel are hired after the positive background compliances confirmations are obtained along with the modification of internal controls to ensure CSC?s compliance with Federal statutes, regulations, and the terms and conditions of the federal award as stated in the grant requirements. The Human Resources Director will be responsible for implementing and monitoring this policy. Due to the new personnel in finance effective July 17, 2023, CSC will be able to ensure that all grants? receipts are supported by appropriate documentation for expenses incurred. The Senior Accountant will be supervised by the Director of Finance who will be responsible for the implementation of the corrective action. Proposed Completion Date: July 10, 2023 and July 17, 2023 Telephone Number: 202-517-6737

View Audit 38139 Questioned Costs: $1

Finding 38860 (2022-006)

Significant Deficiency 2022

Forum for Cultural Engagement, Inc.

NY

Reporting § 200.303 § 200.502 § 200.510

Finding 2022-006: Federal Financial Reporting Requirements (Significant Deficiency) Information on the Federal Program: U.S. Department of State ALN 19.040 Criteria or Specific Requirement: Code of Federal Regulations (CFR) Section 200.303(b) requires non-federal entities to establish and maintain...

Finding 2022-006: Federal Financial Reporting Requirements (Significant Deficiency) Information on the Federal Program: U.S. Department of State ALN 19.040 Criteria or Specific Requirement: Code of Federal Regulations (CFR) Section 200.303(b) requires non-federal entities to establish and maintain effective internal control over federal awards that provide reasonable assurance that the non-federal entity is managing federal awards in compliance with federal statutes, regulations, and terms and conditions of the federal award. CFR Section 200.502(a) states that the determination of when a federal award is expended should be based on when the activity related to the federal award occurs. CFR Section 200.510 states that the auditee must prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements which must include the total federal awards expended as determined in accordance with CFR Section 200.502. Condition: The schedule of expenditures of federal awards for the year ended December 31, 2022, did not originally include indirect costs totaling $43,632. Cause: FCE's management prepared the schedule of expenditures of federal awards using only direct costs. However, FCE had applied the 10-percent de minimis indirect cost rate when submitting its financial reports. Effect or Potential Effect: The exclusion of indirect costs caused inaccurate amounts to be reported in the SEFA at the start of the audit. This could have caused an inaccurate major program determination. Recommendation: FCE should implement a process for preparing the SEFA that includes comparing amounts reported in the SEFA to amounts included in financial reports of expenditures that are submitted to federal agencies. Action Taken: FCE acknowledges the importance of proper Federal Financial Reporting. FCE will develop and implement formal accounting policies and procedures to ensure that Federal Financial Requirements are met. These will include the steps to follow for preparation of the SEFA, including comparing amounts reported in the SEFA to amounts included in financial reports of expenditures that are submitted to Federal agencies.

View Audit 46561

Finding 38859 (2022-005)

Significant Deficiency 2022

Forum for Cultural Engagement, Inc.

NY

Cash Management Reporting Significant Deficiency § 200.303

Finding 2022-005: Cash Management and Reporting (Significant Deficiency) Information on the Federal Program: U.S. Department of State ALN 19.040 Criteria or Specific Requirement: 2 CFR Section 200.303 requires auditees to establish and maintain effective internal control over federal awards that ...

Finding 2022-005: Cash Management and Reporting (Significant Deficiency) Information on the Federal Program: U.S. Department of State ALN 19.040 Criteria or Specific Requirement: 2 CFR Section 200.303 requires auditees to establish and maintain effective internal control over federal awards that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: FCE did not maintain documentary evidence of the review and approval of either its requests for cash drawdowns or its performance reports in accordance with the internal control requirements. Cause: FCE's management team works collaboratively to prepare the requests for cash draw downs and prepare the performance reports prior to submission. Per discussion with management, the review and approval is performed verbally during this process. As a result, FCE was not able to provide adequate support to document the review and approval of either its requests for cash drawdowns or its performance reports. Effect or Potential Effect: FCE was not able to provide evidence of the implementation of internal controls related to review and approval for cash draw downs and performance reports. Therefore, these submissions may have been inaccurately prepared. Recommendation: FCE should retain documentary evidence of its review and approval process, which should occur prior to submission of the requests for cash draw downs and performance reports. Action Taken: FCE acknowledges the importance of documentation to support review and approval of cash drawdowns and performance reports. FCE will develop and implement formal accounting policies and procedures to ensure that it completes and maintains the proper documentation with respect to requests for an advance or reimbursement (Form SF-270) and filing a progress report (SF-PPR).

View Audit 46561

Finding 38850 (2022-002)

Material Weakness 2022

Town of Grabill

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: Cynthia Barhydt Contact Phone Number: 260 627 5227 ext 1 Views of responsible Official: We concur with finding Description of Corrective Action Plan: I will check and sign off on any federal grant union wage payrolls before submitted...

FINDING 2022-002 Contact Person Responsible for Corrective Action: Cynthia Barhydt Contact Phone Number: 260 627 5227 ext 1 Views of responsible Official: We concur with finding Description of Corrective Action Plan: I will check and sign off on any federal grant union wage payrolls before submitted for pay to federal grant department. Anticipated Completion Date: August 29, 2023

View Audit 37239

Finding 38824 (2022-003)

Significant Deficiency 2022

Young Women's Christian Association of St. Paul and Affiliates

MN

Allowable Costs / Cost Principles Significant Deficiency Internal Control / Segregation of Duties § 200.303

Finding Summary: For one employee tested, there was no formal documentation of a secondary review of the payroll allocation calculation. Responsible Individuals: Lisa Gochanour, Accounting Manager ? Stephanie Kilian, CFO Corrective Action Plan: Going forward the Accounting Manager will ensure that a...

Finding Summary: For one employee tested, there was no formal documentation of a secondary review of the payroll allocation calculation. Responsible Individuals: Lisa Gochanour, Accounting Manager ? Stephanie Kilian, CFO Corrective Action Plan: Going forward the Accounting Manager will ensure that any payroll allocation changes have an appropriate status change form accompanying the change in payroll allocation. Any change in allocation lacking an approved status change form will be reported to the CFO who can work with the appropriate manager to secure the necessary documentation. All new employees will have the initial allocation documented on the status change form as part of the new hire process. Anticipated Completion Date: 08/01/2023 ? 12/31/2023

View Audit 34493

Finding 38786 (2022-002)

Material Weakness 2022

City of Terre Haute

IN

Internal Control / Segregation of Duties Material Weakness Reporting § 200.303

FINDING 2022-001 Contact Person Responsible for Corrective Action: Leslie Ellis Contact Phone Number: 812-244-2359 Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: New procedures have been established to track and monitor all grants that the City recei...

FINDING 2022-001 Contact Person Responsible for Corrective Action: Leslie Ellis Contact Phone Number: 812-244-2359 Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: New procedures have been established to track and monitor all grants that the City receives. The Controller?s office will receive all grant documents (Funding Approval Agreements, Award Letters, etc.) from City Departments as grants are awarded. All grant documents will be reviewed to determine which grants are federal grants. When federal reimbursement requests or draws are made, the department will submit a copy to the Controller?s office. The Senior Financial Analyst in the Controller?s office tracks all grant receipts and disbursements. At the end of each year a grant worksheet will be sent to each department to complete with the year?s federal grant information. The Senior Financial Analyst will reconcile the worksheets to the Controller?s office records. Once reconciled, the Chief Deputy Controller will review the documents for approval. The Senior Financial Analyst will then enter the federal grant information into the Annual Financial Report in the State?s Gateway website. The Chief Deputy Controller will review and approve the information entered into Gateway. The Controller will perform a final review before the information is submitted and authorized in Gateway. Anticipated Completion Date: March 1, 2024

View Audit 46222

Corrective Action Plans

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