Corrective Action Plans

Finding 60099 (2022-003)

Material Weakness 2022

Dekalb County

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.303

FINDING 2022-003 Contact Person Responsible for Corrective Action: Susan Sleeper Contact Phone Number: 260-925-2362 Views of Responsible Official: I concur with the finding. Description of Corrective Action Plan: New Internal Controls will be implemented, with review of the COIVD-19 annual report pr...

FINDING 2022-003 Contact Person Responsible for Corrective Action: Susan Sleeper Contact Phone Number: 260-925-2362 Views of Responsible Official: I concur with the finding. Description of Corrective Action Plan: New Internal Controls will be implemented, with review of the COIVD-19 annual report prior to submission with email correspondence kept as documentation. Anticipated Completion Date: 06/30/2023

View Audit 54438

Finding 60098 (2022-002)

Material Weakness 2022

Dekalb County

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

FINDING 2022-002 Contact Person Responsible for Corrective Action: Susan Sleeper Contact Phone Number: 260-925-2362 Views of Responsible Official: I concur with the finding. Description of Corrective Action Plan: New internal controls will be implemented for the suspension and debarment requirements...

FINDING 2022-002 Contact Person Responsible for Corrective Action: Susan Sleeper Contact Phone Number: 260-925-2362 Views of Responsible Official: I concur with the finding. Description of Corrective Action Plan: New internal controls will be implemented for the suspension and debarment requirements. Auditor Sleeper has all conversed with County Attorney Kruse on the issue. Anticipated Completion Date: 06/30/2023

View Audit 54438

Finding 60070 (2022-003)

Material Weakness 2022

Community School Corporation of Eastern Hancock County

IN

School Nutrition Programs Internal Control / Segregation of Duties Cash Management § 200.303

Finding 2022-003 ? Child Nutrition Cluster - Reporting Contact Person Responsible for Corrective Action: Tracy Wilson Contact Phone Number: 317-936-5444 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: All claims submitted for federal reimburseme...

Finding 2022-003 ? Child Nutrition Cluster - Reporting Contact Person Responsible for Corrective Action: Tracy Wilson Contact Phone Number: 317-936-5444 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: All claims submitted for federal reimbursement will be reviewed prior to submission. Control will be put in place to verify entries to sales reports through CNC website and initialed by two parties to confirm accuracy over the process. Anticipated Completion Date: Effective Immediately

View Audit 55216

Finding 59890 (2022-004)

Significant Deficiency 2022

Plainfield Community School Corporation

IN

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.403

2022-004 Allowable Costs/Costs Principles Recommendation: We recommend the organization charge compensation for personnel services to the federal grant based on approved hours worked in the program. Explanation of disagreement with audit finding: There is no disagreement with the audit find...

2022-004 Allowable Costs/Costs Principles Recommendation: We recommend the organization charge compensation for personnel services to the federal grant based on approved hours worked in the program. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Plainfield Community School Corporation will implement practices to ensure compensation for personnel services to the federal grant is based on approved hours worked in the program. Temporary employees will document hours worked by signing in and out each day worked. Name(s) of the contact person(s) responsible for corrective action: Elizabeth Shepperd Planned completion date for corrective action plan: April 2023

View Audit 55736 Questioned Costs: $1

Finding 59880 (2022-005)

Significant Deficiency 2022

Plainfield Community School Corporation

IN

Questioned Costs Reporting School Nutrition Programs § 200.303

2022-005 Child Nutrition - Reporting Recommendation: School Corporation needs to update its policies and procedures related to the administration of the Child Nutrition Cluster to include a system of internal control that will mitigate the risk of noncompliance with the stated criteria rel...

2022-005 Child Nutrition - Reporting Recommendation: School Corporation needs to update its policies and procedures related to the administration of the Child Nutrition Cluster to include a system of internal control that will mitigate the risk of noncompliance with the stated criteria related to recordkeeping. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Plainfield Community School Corporation will implement a policy that mitigates the risk of noncompliance with the required recordkeeping for the Child Nutrition Cluster. Name(s) of the contact person(s) responsible for corrective action: Kelly Collins Planned completion date for corrective action plan: April 2023

View Audit 55736

Finding 59857 (2022-001)

Material Weakness 2022

City of Fort Worth

TX

Subrecipient Monitoring Questioned Costs Special Tests & Provisions § 200.303 § 200.326

Concur: Departments are responsible for the operational compliance of their grant awards. The Aviation Department is in the process of reclassifying a position to a contract compliance specialist which will help ensure future compliance. Financial Management Services (FMS) will establish a process t...

Concur: Departments are responsible for the operational compliance of their grant awards. The Aviation Department is in the process of reclassifying a position to a contract compliance specialist which will help ensure future compliance. Financial Management Services (FMS) will establish a process to assist departments in meeting compliance requirements. A contract review checklist will be implemented by FMS to assist with the identification of all compliance requirements for each award. FMS currently holds grant kickoff meetings with departments, and additional focus on contract compliance will be emphasized at that time. Departments will be required to provide FMS additional compliance documentation. FMS will review the documentation for reasonableness and load the records to the PeopleSoft Project Definition page as evidence of timely compliance. As an additional measure, system reminders will be emailed to departments and FMS providing notification of upcoming deadlines. FMS will continue to provide training for grant management personnel to reinforce key concepts of grant compliance. This action plan will be completed by September 30, 2023. Contact Person: Reginald Zeno, Chief Financial Officer, FMS 817-392-8517 Contact Person: Tony Rousseau, Assistant Finance Director, FMS 817-392-8338

View Audit 55529

Finding 59854 (2022-054)

None 2022

State of Nebraska

NE

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

Program: AL 21.026 ? COVID-19 Homeowner Assistance Fund ? Allowability & Eligibility Corrective Action Plan: Coaching has been provided to the appropriate review staff. Contact: Major General Bohac Anticipated Completion Date: Completed

View Audit 55212 Questioned Costs: $1

Finding 59852 (2022-052)

None 2022

State of Nebraska

NE

Allowable Costs / Cost Principles Questioned Costs Subrecipient Monitoring § 200.303 § 200.403 § 200.516

Program: AL 21.023 ? COVID-19 Emergency Rental Assistance ? Allowability & Eligibility Corrective Action Plan: N/A Contact: Lee Will Anticipated Completion Date: N/A

View Audit 55212 Questioned Costs: $1

Finding 59847 (2022-048)

None 2022

State of Nebraska

NE

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

Program: AL 17.225 ? Unemployment Insurance ? Admin ? Special Tests & Provisions Corrective Action Plan: The Agency is working with the vendor to better identify and report amounts in the Tax Systems. Contact: Rea Easton Anticipated Completion Date: June 30, 2023

View Audit 55212

Finding 59800 (2022-050)

Material Weakness 2022

State of Nebraska

NE

Cash Management § 200.302 § 200.303 § 200.305

Program: AL 12.401 ? National Guard Military Operations and Maintenance (O&M) Projects ? Cash Management & Reporting Corrective Action Plan: The USPFO Grants Officer Representative (GOR) will continue to work closely with the Cooperative Agreement Program Mangers (CAPMs) to track projected invoices...

Program: AL 12.401 ? National Guard Military Operations and Maintenance (O&M) Projects ? Cash Management & Reporting Corrective Action Plan: The USPFO Grants Officer Representative (GOR) will continue to work closely with the Cooperative Agreement Program Mangers (CAPMs) to track projected invoices so they are paid out in a timely fashion (per Federal Cash Management requirements) from the Cooperative Agreement advance funds (as required by the State). Also upon implementation of the recommendation to change the data in the SF270 (contained in the Exit Conference), the SF270 submission will track the availability of advance funds ? thereby preventing excessive advance funds requested ? and fully expending current available advance funds to the federal requirements. Contact: Matt Zeigler, Grants Officer Representative Anticipated Completion Date: Implementation will occur at the start of the new State Fiscal Year 01-Jul-2023.

View Audit 55212

Finding 59798 (2022-024)

Significant Deficiency 2022

State of Nebraska

NE

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.403 § 200.405

Program: AL 93.558 ? Temporary Assistance to Needy Families; AL 10.561 ? State Administrative Matching Grants for the Supplemental Nutrition Assistance Program; AL 93.658 ? Foster Care Title IV-E ? Allowable Cost/Cost Principles Corrective Action Plan: DHHS will continue to train staff on the prope...

Program: AL 93.558 ? Temporary Assistance to Needy Families; AL 10.561 ? State Administrative Matching Grants for the Supplemental Nutrition Assistance Program; AL 93.658 ? Foster Care Title IV-E ? Allowable Cost/Cost Principles Corrective Action Plan: DHHS will continue to train staff on the proper RMTS procedures, which includes correct method of validation. Contact: Patrick Werner Anticipated Completion Date: 06/30/2023

View Audit 55212 Questioned Costs: $1

Finding 59797 (2022-023)

Significant Deficiency 2022

State of Nebraska

NE

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303 § 200.403 § 200.405 § 200.511

Program: Various, including AL 10.561 ? State Administrative Matching Grants for the Supplemental Nutrition Assistance Program; AL 93.558 ? Temporary Assistance for Needy Families; AL 93.566 ? Refugee and Entrant Assistance State/Replacement Designee Administered Programs; AL 93.575 ? Child Care and...

Program: Various, including AL 10.561 ? State Administrative Matching Grants for the Supplemental Nutrition Assistance Program; AL 93.558 ? Temporary Assistance for Needy Families; AL 93.566 ? Refugee and Entrant Assistance State/Replacement Designee Administered Programs; AL 93.575 ? Child Care and Development Block Grant ? Allowable Costs/Cost Principles Corrective Action Plan: Several areas within DHHS are currently working to improve upon the process of determining how staff are paid during the hiring process and when turnover occurs. Contact: Patrick Werner Anticipated Completion Date: 02/01/2024

View Audit 55212 Questioned Costs: $1

Finding 59793 (2022-004)

Significant Deficiency 2022

Prince George's County, MD

MD

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

Finding Number: 2022-004 Program: 14.218 ? Community Development Block Grant Compliance Requirement: Special Tests and Provisions ? Wage Rate Requirements Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Condition: Prince George?s County (County) did not ens...

Finding Number: 2022-004 Program: 14.218 ? Community Development Block Grant Compliance Requirement: Special Tests and Provisions ? Wage Rate Requirements Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Condition: Prince George?s County (County) did not ensure a construction project complied with wage rate requirements. Cause: The County?s policies and procedures were not sufficient to ensure that all contracts complied with wage rate requirements. Internal controls did not prevent or detect the error. Resolution: DHCD established Policies and Procedures governing all entitlement programs, including the Community Development Block Grant Program. All projects subject to the Davis Bacon Wage Rate requirement must have a preconstruction conference where wage rates and submission of certified payrolls are discussed. They must also submit certified payroll before a reimbursement is processed. This particular subrecipient became unresponsive and extensive technical assistance was provided for over a year. Responsible Party: Aspasia Xypolia, Director, DHCD Anticipated corrective action plan completion date: The Department will continue to follow the established procedures going forward to ensure that all projects subject to the Davis Bacon Wage Rate requirement will be reviewed and approved for compliance prior to the approval of reimbursement. For the one project out of compliance, extensive technical assistance was provided for over a year. A letter (attached) was sent to the subrecipient outlining the technical assistance and documentation needed. The Department is in the process of recovering the funds previously awarded to this subrecipient. Any questions concerning the findings or corrective action plan can be directed to Aspasia Xypolia, Director, DHCD at (301) 883-5501.

View Audit 56502

Finding 59792 (2022-003)

Material Weakness 2022

Prince George's County, MD

MD

Questioned Costs HUD Housing Programs Material Weakness § 200.303

Finding Number: 2022-003 Program: 14.218 ? Community Development Block Grant Compliance Requirement: Reporting ? Performance Reporting Type of Finding: Material Weakness in Internal Control Over Compliance, Material Noncompliance Condition: Prince George?s County (County) did not submit a report of ...

Finding Number: 2022-003 Program: 14.218 ? Community Development Block Grant Compliance Requirement: Reporting ? Performance Reporting Type of Finding: Material Weakness in Internal Control Over Compliance, Material Noncompliance Condition: Prince George?s County (County) did not submit a report of Section 3 activities for a specific project to IDIS as required. Cause: The County?s policies and procedures were not sufficient to ensure that Section 3 reports were completed and submitted to IDIS as required by program regulations. Internal controls did not prevent or detect the error. Resolution: DHCD established Policies and Procedures governing all entitlement programs, including the Community Development Block Grant Program. All projects subject to Section 3 must have a preconstruction conference where Section 3 is discussed, among other required regulations. They must also submit Section 3 documentation before the project is closed- out and reimbursement is processed. Responsible Party: Aspasia Xypolia, Director, DHCD Anticipated corrective action plan completion date: The Department will continue to follow the established procedures going forward to ensure that all projects subject to the Section 3 requirement will be reviewed and approved for compliance prior to the approval of close-out and reimbursement. The department does have the Section 3 report for all project including this specific project, however it was not processed through the Integrated Disbursement and Information System (IDIS), which was effective July 2021. This particular report (attached) will be submitted through the FHEO Section 3 Performance Evaluation and Registry System (SPEARS). Any questions concerning the findings or corrective action plan can be directed to Aspasia Xypolia, Director, DHCD at (301) 883-5501.

View Audit 56502

Finding 59791 (2022-002)

Material Weakness 2022

Prince George's County, MD

MD

Questioned Costs Subrecipient Monitoring Material Weakness § 200.303

Finding Number: 2022-002 Program: 14.218 ? Community Development Block Grant Compliance Requirement: Reporting ? Federal Funding Accountability and Transparency Act (FFATA) Type of Finding: Material Weakness in Internal Control Over Compliance, Material Noncompliance Condition: Prince George?s Count...

Finding Number: 2022-002 Program: 14.218 ? Community Development Block Grant Compliance Requirement: Reporting ? Federal Funding Accountability and Transparency Act (FFATA) Type of Finding: Material Weakness in Internal Control Over Compliance, Material Noncompliance Condition: Prince George?s County (County) did not report required subaward information to FSRS for first-tier subawards of $30,000 or more. Cause: The County?s policies and procedures were not sufficient to ensure that required subaward information was reported to FSRS. Internal controls did not prevent or detect the errors. Resolution: DHCD established Policies and Procedures governing all entitlement programs, including the Community Development Block Grant Program. DHCD will provide the Office of Management of Budget (OMB) with all subawards of $30,000 or more monthly to upload into the FSRS system. Responsible Party: Aspasia Xypolia, Director, DHCD Anticipated corrective action plan completion date: The Department will coordinate with OMB to upload the required data of the sub awardees receiving $30,000 or more in entitlement funds. DHCD has the necessary sub-awardee data for current and prior years to begin updating the required data. Any questions concerning the findings or corrective action plan can be directed to Aspasia Xypolia, Director, DHCD at 301-883- 6511.

View Audit 56502

Finding 59788 (2022-002)

Material Weakness 2022

James Valley Cooperative Telephone Company

SD

Procurement, Suspension & Debarment § 200.303 § 200.318 § 200.319 § 200.320 § 200.327

Finding 2022-002 Federal Agency Name: Department of Treasury, State of South Dakota Governor?s Office of Economic Development Program Name: Coronavirus State and Local Fiscal Recovery Funds Federal Financial Assistance Listing: 21.027 Finding Summary: The Company has not documented their internal c...

Finding 2022-002 Federal Agency Name: Department of Treasury, State of South Dakota Governor?s Office of Economic Development Program Name: Coronavirus State and Local Fiscal Recovery Funds Federal Financial Assistance Listing: 21.027 Finding Summary: The Company has not documented their internal controls for compliance with the procurement, suspension and debarment compliance requirement of Uniform Guidance as outlined above. The Company does not have a written policy related to procurement or written standards of conduct for employees involved in contracting, awarding contracts only to responsible contractors, and maintaining records to document history of procurement, as well as, established procedures in place related to suspension and debarment. The Company did not follow the procurement method required based on the dollar amount and conditions specified in 2 CFR 200.320. For contracted vendors with expenditures in excess of $25,000, the Company did not verify vendors were not suspended or debarred prior to entering into transaction with the vendor. Responsible Individuals: James Groft, CEO Corrective Action Plan: The Company will draft and adopt policies that implement internal controls consistent with the compliance requirements for procurement, suspension and debarment. The Company will follow the new documented policies and retain documentation to support compliance with the requirements. Anticipated Completion Date: June 1st, 2023

View Audit 56496

Finding 59787 (2022-002)

Material Weakness 2022

City of Michigan City

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.303

FINDING 2022-002 Contact Person Responsible for Corrective Action: Yvonne Hoffmaster Contact Phone Number: 219 873-1404 Ext. 2004 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: To bring the City into compliance with effective internal controls to en...

FINDING 2022-002 Contact Person Responsible for Corrective Action: Yvonne Hoffmaster Contact Phone Number: 219 873-1404 Ext. 2004 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: To bring the City into compliance with effective internal controls to ensure requirements related to the grant agreement and the reporting compliance requirements are satisfied, the City Controller will prepare the project and expenditure reports and the Assistant Controller, or the 2nd Assistant Controller will review the project and expenditure reports before they are submitted. Anticipated Completion Date: The process will begin with the reports due April 30, 2023.

View Audit 56494

Finding 59786 (2022-001)

Material Weakness 2022

City of Michigan City

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.214 § 200.303

FINDING 2022-001 Contact Person Responsible for Corrective Action: Yvonne Hoffmaster Contact Phone Number: 219 873-1404 Ext. 2004 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: To bring the City into compliance with effective internal controls to en...

FINDING 2022-001 Contact Person Responsible for Corrective Action: Yvonne Hoffmaster Contact Phone Number: 219 873-1404 Ext. 2004 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: To bring the City into compliance with effective internal controls to ensure requirements related to the grant agreement and the Suspension and Debarment are satisfied, the City has created a checklist, Exhibit A, that contain a sign off by the Department Head and Board of Works as necessary. Anticipated Completion Date: The checklist will begin to be utilized on May 1, 2023.

View Audit 56494

Finding 59709 (2022-001)

Material Weakness 2022

Hanover Community School Corporation

IN

Questioned Costs Allowable Costs / Cost Principles School Nutrition Programs § 200.303 § 200.430

FINDING 2022-001 Contact Person Responsible for Corrective Action: Adam C. Minth, Assistant Superintendent Contact Phone Number: 219-374-3504 Views of Responsible Official: The school corporation concurs with the finding and will be implementing corrective procedures by the end of this fiscal year. ...

FINDING 2022-001 Contact Person Responsible for Corrective Action: Adam C. Minth, Assistant Superintendent Contact Phone Number: 219-374-3504 Views of Responsible Official: The school corporation concurs with the finding and will be implementing corrective procedures by the end of this fiscal year. Description of Corrective Action Plan: The Corporation Treasurer and the Assistant Superintendent of Business and Operations are going to perform an analysis on the identified employee who is currently splitting her duties between the Child Nutrition Cluster and other non-federal duties. The analysis will be used to determine what percentage of her workload is directly related to the Child Nutrition Cluster, and what percentage is directly related to non-federal duties. Once the analysis has been completed, the Assistant Superintendent of Business and Operations will direct the Payroll Specialist in regard to what percentage of her pay should go to the Child Nutrition Cluster, and what percentage should go to the Operations Fund. Anticipated Completion Date: 4/30/2023

View Audit 50200 Questioned Costs: $1

Finding 59689 (2022-001)

Significant Deficiency 2022

The University of Vermont Health Network INC

VT

Reporting § 200.303

2022-001 ? Significant deficiency in documentation supporting Provider Relief Fund expenditures Cluster: Not applicable Federal Granting Agency: Health Resources and Services Administration (HRSA) Assistance Listing #: 93.498 Assistance Listing Title: COVID-19 Provider Relief Fund and American Resc...

2022-001 ? Significant deficiency in documentation supporting Provider Relief Fund expenditures Cluster: Not applicable Federal Granting Agency: Health Resources and Services Administration (HRSA) Assistance Listing #: 93.498 Assistance Listing Title: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Award Year: 1/1/20 - 6/30/22 Pass-through entity: Not applicable Management has reassessed its internal controls over the review and approval of allowable expenditures under this program. HRSA reporting periods 4 and 5 are supported by lost revenues and will not include any expenditures. Management has updated its documentation for this program and is in the process of updating other documentation related to period 4 and 5 for the FY23 audit. Leadership Responsible: Steve Warren, Network Grants Management Manager; Melissa Laurie, Network VP/Corporate Controller Anticipated Completion Date: 9/30/2023

View Audit 55778

Finding 59688 (2022-002)

Material Weakness 2022

The University of Vermont Health Network INC

VT

Reporting § 200.303

2022-002 ? Material weakness over amounts reported on the Schedule of Expenditures of Federal Awards (SEFA) Cluster: Not applicable Federal Granting Agency: Health Resources and Services Administration (HRSA) Award Year: 10/1/21 ? 9/30/22 Assistance Listing #: 93.461 Assistance Listing Title: HRSA ...

2022-002 ? Material weakness over amounts reported on the Schedule of Expenditures of Federal Awards (SEFA) Cluster: Not applicable Federal Granting Agency: Health Resources and Services Administration (HRSA) Award Year: 10/1/21 ? 9/30/22 Assistance Listing #: 93.461 Assistance Listing Title: HRSA COVID-19 Claims Reimbursement for the Uninsured Program and the COVID-19 Coverage Assistance Fund Pass-through entity: Not applicable Management notes that this program is complete, and expenditures will not be incurred or present on the Schedule of Expenditures of Federal Awards (SEFA) in future years. Management is working toward a centralized process for grant tracking. Blackbaud?s Financial Edge NXT software was implemented at UVM Medical Center, CVMC, PMC, and AHMC in 2021, ECH in 2022 and is scheduled to complete for CVPH on October 1, 2023. The system still needs to be implemented at HHH with a goal date of sometime in FY24. The system has the capability to track all grant related expenses and income by organization but currently only being used for grant tracking at UVMMC. This change in process is in its later stages. The intent of this work is to ensure that all grants are tracked centrally, with consistent oversight and monitoring. This will allow for centralized compilation of the SEFA for the Uniform Guidance audit. Currently the process is disparate across several entities with not a single point of contact. Management has added an additional FTE within the Network Grants Management Finance team beginning at the end of July 2023 to engage in this work to centralize grant tracking, which will continue to enhance our controls to ensure completeness and accuracy of the consolidated Network SEFA. Leadership Responsible: Steve Warren, Network Grants Management Manager; Melissa Laurie, Network VP/Corporate Controller Anticipated Completion Date: 12/31/2023

View Audit 55778

Finding 59655 (2022-001)

Material Weakness 2022

Advocate Aurora Health, Inc.

IL

Allowable Costs / Cost Principles Subrecipient Monitoring Reporting § 200.303

Finding 2022-001 Activities Allowed or Unallowed and Allowable Costs/Cost Principles A material weakness in internal control over compliance was issued related to activities allowed or unallowed and allowable costs/cost principles for the R&D Cluster grant agreements of Advocate Aurora Health (the ...

Finding 2022-001 Activities Allowed or Unallowed and Allowable Costs/Cost Principles A material weakness in internal control over compliance was issued related to activities allowed or unallowed and allowable costs/cost principles for the R&D Cluster grant agreements of Advocate Aurora Health (the Organization). Charges of salaries and wages to the R&D Cluster were not consistently reviewed by a knowledgeable individual or not certified timely. In addition, certain individuals? effort certification did not account for 100% of their effort (R&D and institutional). This is a repeat finding (2021-002). The Office of Sponsored Research (OSR) committed in the 2020 Corrective Action Plan to implement a paper format effort certification process beginning March 2022. This process was fully implemented by the end of fiscal 2022. Also in 2022, Advocate Aurora Research Institute employees were transferred and integrated under one financial system. The integration of this system supports the monitoring of 100% of total effort. The OSR will also continue to utilize a paper effort certification process. The OSR team will generate effort certification form, distribute the effort certification form to the appropriate team member for manual or electronic signature and obtain a secondary approval signature from an individual who has first-hand knowledge of the team member's activities. All completed effort certification forms will be verified and initialed by a third individual. Effort certification logs will be maintained to ensure that all effort certifications are completed within 30 days. Completed effort certification forms will be maintained within OSR. Sarah Long, Director Sponsored Research, is responsible for this Corrective Action Plan.

View Audit 55776

Finding 59624 (2022-002)

Significant Deficiency 2022

Educare of Omaha, Inc.

NE

Allowable Costs / Cost Principles § 200.303

Condition: Internal controls over the payroll transaction cycle were not operating effectively in that payroll was being processed without proper review and approval of employee timecards being performed by supervisors. Management is responsible for compliance with the requirements referred to abov...

Condition: Internal controls over the payroll transaction cycle were not operating effectively in that payroll was being processed without proper review and approval of employee timecards being performed by supervisors. Management is responsible for compliance with the requirements referred to above and for the design, implementation, and maintenance of effective internal control over compliance with the requirements of laws, statutes, regulations, rules and provisions of contracts or grant agreements applicable to the Organization?s federal programs. In testing payroll transactions for compliance, we identified instances of employees? timecards lacking approval from supervisors prior to their hours being charged to the federal program. Planned Corrective Action: Management has now developed a ?Timecards Not Approved? query report within ADP, which the Controller will run two days prior to payroll submission. This query will be provided to the Operations Director and Fiscal Services Director. If the query reflects instances of non-timecard approval, the applicable supervisor(s) will be contacted to ensure the timecard is approved before payroll is submitted. Contact Person: Mark Swanson, Fiscal Services Director Anticipated Completion Date: July 31, 2023

View Audit 55804

Finding 59514 (2022-001)

Significant Deficiency 2022

Boys and Girls Clubs of the Kenai Peninsula

AK

Allowable Costs / Cost Principles Questioned Costs § 200.303

Financial Statement Finding: 2022-001 ? Significant Deficiency in Internal Control over Financial Reporting and Compliance ? Payroll Allocations Name and Contact Person: Shanette Wik, Chief Executive Officer 907-283-2682 swik@bgckp.com Corrective Action: The Organization has taken steps to...

Financial Statement Finding: 2022-001 ? Significant Deficiency in Internal Control over Financial Reporting and Compliance ? Payroll Allocations Name and Contact Person: Shanette Wik, Chief Executive Officer 907-283-2682 swik@bgckp.com Corrective Action: The Organization has taken steps to utilize a new payroll system to help address issues and reduce issues with the allocation of employee wages and the processing of payroll. Proposed Completion Date: March 1, 2023

View Audit 55387

Finding 59445 (2022-004)

Material Weakness 2022

Washburn Center for Children

MN

Allowable Costs / Cost Principles Cash Management Material Weakness § 200.303

Federal Agency Name: Department of Health and Human Services Program Name: Block Grants for Community Mental Health Services CFDA # 93.958 Finding Summary: There was no formal documentation of review of wage rates for eight employees selected for testing. There was no formal documented review for t...

Federal Agency Name: Department of Health and Human Services Program Name: Block Grants for Community Mental Health Services CFDA # 93.958 Finding Summary: There was no formal documentation of review of wage rates for eight employees selected for testing. There was no formal documented review for the calculation of indirect costs submitted for reimbursement for four months selected for testing. There was no formal documented review for seven reimbursements requests selected for testing. Washburn Center has designed internal controls over these areas; however, the controls were not formally documented. Responsible Individuals: Mohamed Omar, MBA, MS, Chief Administrative Officer Corrective Action Plan: Management will review the current active review process and implement a formal documentation of the review including the appropriate level of management sign off and date of review on the supporting documentation. Anticipated Completion Date: December 2023

View Audit 56457

Corrective Action Plans

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