Corrective Action Plans

Finding 34309 (2022-001)

Material Weakness 2022

IN

Procurement, Suspension & Debarment § 200.1 § 200.303 § 200.317 § 200.318 § 200.319

FINDING 2022-001 Contact Person Responsible for Corrective Action: Brian Leitch, Chief Finance & Operations Officer / Treasurer 260-347-2502 ext.: 10017 Roger Urick, Interim Food Service Director 260-347-2502 ext.: 10011 Views of Responsible Official: We concur with the finding. Description of Corre...

FINDING 2022-001 Contact Person Responsible for Corrective Action: Brian Leitch, Chief Finance & Operations Officer / Treasurer 260-347-2502 ext.: 10017 Roger Urick, Interim Food Service Director 260-347-2502 ext.: 10011 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Procurement: East Noble School Corporation will attempt to solicit (3) quotes for purchases between $10,000 and $150,000. In the event we are unable to acquire the (3) quotes we will document our attempt and state the reason for which vendor we select. Suspension and Debarment: For any contract in excess of $25,000 we will solicit information from said vendor stating, ?They are not suspended or debarred from receiving Federal Funds?. This will be included in the contract or requested to be with the quote. Anticipated Completion Date: April 2023

View Audit 33462

Finding 34262 (2022-006)

Significant Deficiency 2022

Mater Academy of Nevada

NV

Allowable Costs / Cost Principles Cash Management Significant Deficiency § 200.303

Finding Number: 2022-006 ? Approval of Expense Reimbursement Submittals Corrective Action Plan: All expense reimbursements should be approved in writing. The findings occurred at a time when Academica Nevada was shorthanded. Since that time all open positions have been filled. Grant managers send...

Finding Number: 2022-006 ? Approval of Expense Reimbursement Submittals Corrective Action Plan: All expense reimbursements should be approved in writing. The findings occurred at a time when Academica Nevada was shorthanded. Since that time all open positions have been filled. Grant managers send a request for approval for reimbursement to the applicable school. Approval is in writing, typically via email, prior to the submittal of the reimbursement request. Personnel Responsible for Corrective Action: Nachum Golodner, Academica Director of Accounting Anticipated Completion Date: June 30, 2023

View Audit 36770

Finding 34242 (2022-008)

Material Weakness 2022

Beech Grove City Schools

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.303

FINDING 2022-008 Contact Person Responsible for Corrective Action: Julia Smith, Business Manager Contact Phone Number: 317-788-4481 Views of Responsible Official: We concur with the findings Description of Corrective Action Plan: The Business Manager and Grants Director will ensure that all reportin...

FINDING 2022-008 Contact Person Responsible for Corrective Action: Julia Smith, Business Manager Contact Phone Number: 317-788-4481 Views of Responsible Official: We concur with the findings Description of Corrective Action Plan: The Business Manager and Grants Director will ensure that all reporting requirements are met for all grants. Anticipated Completion Date: January 2023

View Audit 33058

Finding 34241 (2022-007)

Material Weakness 2022

Beech Grove City Schools

IN

Equipment & Real Property Management § 200.303 § 200.313

FINDING 2022-007 Contact Person Responsible for Corrective Action: Julia Smith, Business Manager Contact Phone Number: 317-788-4481 Views of Responsible Official: We concur with the findings Description of Corrective Action Plan: The Director of Operations and the Business Manager will implement int...

FINDING 2022-007 Contact Person Responsible for Corrective Action: Julia Smith, Business Manager Contact Phone Number: 317-788-4481 Views of Responsible Official: We concur with the findings Description of Corrective Action Plan: The Director of Operations and the Business Manager will implement internal controls to verify all equipment purchased with federal dollars will be marked on the documentation. Anticipated Completion Date: January 2023

View Audit 33058

Finding 34240 (2022-006)

Material Weakness 2022

Beech Grove City Schools

IN

Allowable Costs / Cost Principles Subrecipient Monitoring Material Weakness § 200.303

FINDING 2022-006 Contact Person Responsible for Corrective Action: Julia Smith, Business Manager Contact Phone Number: 317-788-4481 Views of Responsible Official: We concur with the findings Description of Corrective Action Plan: Accounts Payable and the Business Manager will make sure all invoices ...

FINDING 2022-006 Contact Person Responsible for Corrective Action: Julia Smith, Business Manager Contact Phone Number: 317-788-4481 Views of Responsible Official: We concur with the findings Description of Corrective Action Plan: Accounts Payable and the Business Manager will make sure all invoices are signed and approved prior to payment. Anticipated Completion Date: January 2023

View Audit 33058

Finding 34237 (2022-005)

Material Weakness 2022

Beech Grove City Schools

IN

Subrecipient Monitoring Eligibility Material Weakness § 200.303 § 200.64

FINDING 2022-005 Contact Person Responsible for Corrective Action: Julia Smith, Business Manager Contact Phone Number: 317-788-4481 Views of Responsible Official: We concur with the findings Description of Corrective Action Plan: The Director of Grants and the Business Manager will work together to ...

FINDING 2022-005 Contact Person Responsible for Corrective Action: Julia Smith, Business Manager Contact Phone Number: 317-788-4481 Views of Responsible Official: We concur with the findings Description of Corrective Action Plan: The Director of Grants and the Business Manager will work together to ensure the entire roster will be included in the enrollment calculation Anticipated Completion Date: January 2023

View Audit 33058

Finding 34236 (2022-004)

Material Weakness 2022

Beech Grove City Schools

IN

Matching / Level of Effort / Earmarking § 200.303

FINDING 2022-004 Contact Person Responsible for Corrective Action: Julia Smith, Business Manager Contact Phone Number: 317-788-4481 Views of Responsible Official: We concur with the findings Description of Corrective Action Plan: The Director of Grants and the Business Manager will work together to ...

FINDING 2022-004 Contact Person Responsible for Corrective Action: Julia Smith, Business Manager Contact Phone Number: 317-788-4481 Views of Responsible Official: We concur with the findings Description of Corrective Action Plan: The Director of Grants and the Business Manager will work together to ensure all supporting documentation is maintained and available for audit review. Anticipated Completion Date: January 2023

View Audit 33058

Finding 34228 (2022-003)

Material Weakness 2022

Beech Grove City Schools

IN

Questioned Costs School Nutrition Programs Allowable Costs / Cost Principles § 200.303 § 200.407 § 200.439 § 200.452

FINDING 2022-003 Contact Person Responsible for Corrective Action: Julia Smith, Business Manager Contact Phone Number: 317-788-4481 Views of Responsible Official: We concur with the findings Description of Corrective Action Plan: The Foodservice Director and Business Manager will refer to the Guidan...

FINDING 2022-003 Contact Person Responsible for Corrective Action: Julia Smith, Business Manager Contact Phone Number: 317-788-4481 Views of Responsible Official: We concur with the findings Description of Corrective Action Plan: The Foodservice Director and Business Manager will refer to the Guidance for State Agencies and School Food Authorities manual to ensure compliance for allowable costs. Anticipated Completion Date: January 2023

View Audit 33058 Questioned Costs: $1

Finding 34196 (2022-005)

Significant Deficiency 2022

Lutheran Social Services of South Dakota

SD

Eligibility Significant Deficiency Internal Control / Segregation of Duties § 200.303

Finding 2022-005 Eligibility Administration for Children and Families CFDA 93.566 Refugee and Entrant Assistance ? State Administered Programs Finding Summary: One instance was identified where two check copies were not retained within the case file to support the checks were received by the refuge...

Finding 2022-005 Eligibility Administration for Children and Families CFDA 93.566 Refugee and Entrant Assistance ? State Administered Programs Finding Summary: One instance was identified where two check copies were not retained within the case file to support the checks were received by the refugee family. Responsible Individuals: Tim Jurgens Corrective Action Plan: Procedures are being reviewed to ensure case file reviews include follow-up on incomplete files. Anticipated Completion Date: December 31, 2022

View Audit 28902

Finding 34195 (2022-004)

Significant Deficiency 2022

Lutheran Social Services of South Dakota

SD

Subrecipient Monitoring § 200.303 § 200.322

Finding 2022-004 Subrecipient Monitoring Administration for Children and Families CFDA 93.566 Refugee and Entrant Assistance ? State Administered Programs Finding Summary: There was no documentation retained to support a secondary independent review was completed over the evaluation of subrecipient...

Finding 2022-004 Subrecipient Monitoring Administration for Children and Families CFDA 93.566 Refugee and Entrant Assistance ? State Administered Programs Finding Summary: There was no documentation retained to support a secondary independent review was completed over the evaluation of subrecipient?s risk of noncompliance. Responsible Individuals: Nathan Beyer & Emily Lyons Corrective Action Plan: The process will be reviewed to ensure procedures are in place to include both the initial review of noncompliance, and a secondary review of that evaluation. Anticipated Completion Date: December 31, 2022

View Audit 28902

Finding 34194 (2022-003)

Material Weakness 2022

Lutheran Social Services of South Dakota

SD

Reporting Subrecipient Monitoring § 200.303

Finding 2022-003 Reporting Administration for Children and Families CFDA 93.566 Refugee and Entrant Assistance ? State Administered Programs Finding Summary: a. FFATA report was filed outside the 30-day reporting requirement. Further, FFATA was submitted under the incorrect FAIN and no subaward ID...

Finding 2022-003 Reporting Administration for Children and Families CFDA 93.566 Refugee and Entrant Assistance ? State Administered Programs Finding Summary: a. FFATA report was filed outside the 30-day reporting requirement. Further, FFATA was submitted under the incorrect FAIN and no subaward ID was identified within the FFATA report. Additionally, no support to substantiate independent review was completed prior to submission of FFATA report. b. No support could be provided to substantiate a secondary review of two Federal Financial Reports (ORR2s). c. Two amounts reported within a programmatic report (ORR6) did not agree to supporting documentation. Responsible Individuals: Nathan Beyer & Emily Lyons Corrective Action Plan: The Organization will update procedures to include documentation of the FFATA information review, and completion of the report within 30 days of the agreement effective date. If the reporting system does not allow for timely completion, steps will be taken to follow-up with the reporting agency to determine how to complete the submission. The Organization will document secondary reviews prior to submission of the reports and will retain the supporting documentation used to complete reports. Anticipated Completion Date: December 31, 2022

View Audit 28902

Finding 34193 (2022-002)

Significant Deficiency 2022

Lutheran Social Services of South Dakota

SD

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

Finding 2022-002 Allowable Costs / Costs Principles and Activities Allowed or Unallowed Administration for Children and Families CFDA 93.566 Refugee and Entrant Assistance ? State Administered Programs Finding Summary: Two instances were identified in which the manual federal time tracker, tracks f...

Finding 2022-002 Allowable Costs / Costs Principles and Activities Allowed or Unallowed Administration for Children and Families CFDA 93.566 Refugee and Entrant Assistance ? State Administered Programs Finding Summary: Two instances were identified in which the manual federal time tracker, tracks federal and nonfederal hours for employees, used to allocate employee?s time across federal awards, was not reviewed and approved prior to completion of monthly direct and indirect cost allocations based on staff time by federal award. Responsible Individuals: Nathan Beyer & Emily Lyons Corrective Action Plan: Procedures will be reviewed to determine if there are additional steps that can be taken to simplify completion and approval of federal time trackers. Procedures will then be reviewed with staff to ensure they are following the correct process. Anticipated Completion Date: December 31, 2022

View Audit 28902

Finding 34135 (2022-002)

Material Weakness 2022

Dubuque County

IA

Allowable Costs / Cost Principles Eligibility Material Weakness § 200.303

Finding 2022-002 Activities Allowed or Unallowed and Allowable Costs/Cost Principles and Reporting Material Weakness in Internal Control Over Compliance Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distr...

Finding 2022-002 Activities Allowed or Unallowed and Allowable Costs/Cost Principles and Reporting Material Weakness in Internal Control Over Compliance Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution CFDA Number: 93.498 Finding Summary: The County?s final expenditure listing identified as eligible and claimed under the Provider Relief Fund program was not reviewed and approved by a separate individual outside of the preparer. In addition, the County?s special reports submitted to the Department of Health and Human Services for Periods 2 and 3 TIN #426004597 were not reviewed and approved by a separate individual outside of the preparer. Responsible Individuals: Dani Ettema, Sunnycrest Administrator Corrective Action Planned: Moving forward, the Finance Director and/or Administrator will review and approve the expenditures and reports prior to being submitted. Anticipated Completion Date: June 30, 2023

View Audit 35627

Finding 34130 (2022-004)

Material Weakness 2022

Dubuque County

IA

Subrecipient Monitoring Special Tests & Provisions Material Weakness § 200.303 § 200.331 § 200.333

Finding 2022-004 Subrecipient Monitoring and Special Tests and Provisions Material Weakness in Internal Control Over Compliance and Material Noncompliance Federal Agency Name: Department of Health and Human Services Program Name: Immunization Cooperative Agreements CFDA Number: 93.268 Finding Summar...

Finding 2022-004 Subrecipient Monitoring and Special Tests and Provisions Material Weakness in Internal Control Over Compliance and Material Noncompliance Federal Agency Name: Department of Health and Human Services Program Name: Immunization Cooperative Agreements CFDA Number: 93.268 Finding Summary: The County did not formally communicate the required information to the subrecipient. No subrecipient agreement was executed. In addition, no monitoring activities were documented, including monitoring of the program?s special tests and provisions. Responsible Individuals: Allie White, County Health Department Executive Director Corrective Action Planned: Dubuque County is working with the Dubuque Visiting Nurse Association on implementing a subrecipient agreement and will put a control process in place to monitor. Anticipated Completion Date: June 30, 2023

View Audit 35627

Finding 34129 (2022-003)

Material Weakness 2022

Dubuque County

IA

Cash Management Eligibility Material Weakness § 200.303

Finding 2022-003 Cash Management Material Weakness in Internal Control Over Compliance Federal Agency Name: Department of Health and Human Services Program Name: Immunization Cooperative Agreements CFDA Number: 93.268 Finding Summary: The County?s requests for reimbursement submitted to the Iowa Dep...

Finding 2022-003 Cash Management Material Weakness in Internal Control Over Compliance Federal Agency Name: Department of Health and Human Services Program Name: Immunization Cooperative Agreements CFDA Number: 93.268 Finding Summary: The County?s requests for reimbursement submitted to the Iowa Department of Public Health were not reviewed and approved by a separate individual outside of the preparer. In addition, on two occasions the County held grant funds in excess of seven weeks. Responsible Individuals: Allie White, County Health Department Executive Director Corrective Action Planned: The VNA will submit the claim to the Health Department for approval before submitting going forward. Anticipated Completion Date: June 30, 2023

View Audit 35627

Finding 34110 (2022-005)

Significant Deficiency 2022

Mater Academy of Nevada

NV

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

Finding Number: 2021-002 and 2022-005 Review and Approval Of the Schedule of Expenditures Of Federal Awards (SEFA) Corrective Action Plan: In 2022, the management office had downsized due to turnover in staff. While a process was in place for reconciling, a secondary review was not performed to ve...

Finding Number: 2021-002 and 2022-005 Review and Approval Of the Schedule of Expenditures Of Federal Awards (SEFA) Corrective Action Plan: In 2022, the management office had downsized due to turnover in staff. While a process was in place for reconciling, a secondary review was not performed to verify accuracy. To strengthen the oversight of financial management in the School, Academica Nevada, the School?s management company, has increased staffing to realign staff responsibilities to reduce individual workloads and provide additional oversight and review. On a monthly basis, reconciliations will be performed on grant submissions and expenditures, and reviewed by the Controller, Director of Accounting, or CFO. The annual SEFA will be reviewed by the Director of Finance or CFO. Personnel Responsible for Corrective Action: Nachum Golodner, Academica Director of Accounting Anticipated Completion Date: June 30, 2023

View Audit 36770

Finding 34088 (2022-002)

Significant Deficiency 2022

Fremont Community Schools

IN

Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles § 200.208 § 200.303 § 200.403

FINDING 2022-002 Contact Person Responsible for Corrective Action: Dr. William Stitt, Superintendent Contact Phone Number: 260-495-5005 Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. Fremont Community Schools will work with NEISEC to ensure proper ...

FINDING 2022-002 Contact Person Responsible for Corrective Action: Dr. William Stitt, Superintendent Contact Phone Number: 260-495-5005 Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. Fremont Community Schools will work with NEISEC to ensure proper oversight and internal controls are in maintained. Anticipated Completion Date: Corrective action plan will be implemented by June 30, 2023.

View Audit 32727

Finding 34077 (2022-004)

Significant Deficiency 2022

Eastern Greene Schools

IN

Procurement, Suspension & Debarment School Nutrition Programs § 200.303

FINDING 2022-004 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: 10.533,...

FINDING 2022-004 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: 10.533, 10.555, 10.559 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Procurement and Suspension and Debarment Audit Finding: Significant Deficiency 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. Context: For one of our procurement selections, out of a sample of two, the School Corporation was not able to provide verification that the vendor is not suspended or debarred. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will take the following corrective action. The Treasurer will ensure the Procurement and Suspension and Debarment requirements are met prior to purchase for the Child Nutrition Program by reviewing the quotes and checking SAM.gov. Responsible party and timeline for completion: The Corporation Treasurer will be responsible effective immediately.

View Audit 30401

Finding 34076 (2022-003)

Significant Deficiency 2022

Eastern Greene Schools

IN

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

FINDING 2022-003 Information on the federal program: Subject: Child Nutrition Cluster - Reporting Federal Agency: Department of Education Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Number: 10.553, 10.555 Pass-Through Entity: Indiana Department of ...

FINDING 2022-003 Information on the federal program: Subject: Child Nutrition Cluster - Reporting Federal Agency: Department of Education Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Number: 10.553, 10.555 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 requirement. Context: We noted that for one sponsor claim reimbursement in a sample of four claims, the Food Service Director prepared the sponsor claim reimbursement summary without a secondary, documented review before the submission of the claim to ensure the accuracy of the sponsor claim reimbursement summary. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will take the following corrective action. The Food Service Director will have the School Nutrition Program Director review, approve and initial the sponsor claim reimbursement summary before submission. Responsible party and timeline for completion: School Nutrition Program Director and School Treasurer will be responsible effective immediately.

View Audit 30401

Finding 34072 (2022-003)

Material Weakness 2022

Daleville Community Schools

IN

Internal Control / Segregation of Duties Material Weakness Reporting § 200.302 § 200.303 § 200.328

Finding 2022-003 ? Education Stabilization Fund - Reporting Contact Person Responsible for Corrective Action: David Stashevsky Contact Phone Number: 765-378-3329 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The assistant superintendent will ma...

Finding 2022-003 ? Education Stabilization Fund - Reporting Contact Person Responsible for Corrective Action: David Stashevsky Contact Phone Number: 765-378-3329 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The assistant superintendent will manage the grant with the superintendent providing oversight. The assistant superintendent will coordinate the receipts and expenditures of funds with the corporation treasurer. The superintendent will review all financial reports and approve them in writing with notification sent to the assistant superintendent and treasurer. Anticipated Completion Date: The corrections will be made on the next annual report whenever that is due.

View Audit 30400

Finding 34067 (2022-004)

Material Weakness 2022

Johnson Memorial Health Services

MN

Material Weakness Reporting Internal Control / Segregation of Duties § 200.303

Finding 2022-004 Finding Summary: The Hospital District?s lost revenue reported within the special report submitted to the Department of Health and Human Services for Period 2 and Period 3 TIN#410694689 is overstated. Responsible Individuals: Crystal Bothun, Chief Financial Officer Corrective Act...

Finding 2022-004 Finding Summary: The Hospital District?s lost revenue reported within the special report submitted to the Department of Health and Human Services for Period 2 and Period 3 TIN#410694689 is overstated. Responsible Individuals: Crystal Bothun, Chief Financial Officer Corrective Action Plan: We did not adjust or add any additional loss revenue to Period 2 or 3 as lost revenue was not available to be utilized under the nursing home infection control distributions received during these two periods. We will retain documentation of the adjustment to lost revenue. If any additional funding is received, we will ensure reports are properly updated to notify the Department of Health and Human Services of the Period 1 adjustment. Anticipated Completion Date: Pending. No funds have been received since Period 4 (July 1, 2021 ? December 31, 2021).

View Audit 36622

Finding 34065 (2022-004)

Material Weakness 2022

Wayne County

IN

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

FINDING 2022-004 Contact Person Responsible for Corrective Action: Auditor Mark Hoelscher Contact Phone Number: 765-973-9318 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: ARPA Quarterly & Annual Reports will be reviewed by someone other than the pr...

FINDING 2022-004 Contact Person Responsible for Corrective Action: Auditor Mark Hoelscher Contact Phone Number: 765-973-9318 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: ARPA Quarterly & Annual Reports will be reviewed by someone other than the preparer. Anticipated Completion Date: 12-31-23

View Audit 35322

Finding 34064 (2022-003)

Material Weakness 2022

Wayne County

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.214 § 200.303

FINDING 2022-003 Contact Person Responsible for Corrective Action: Auditor Mark Hoelscher Contact Phone Number: 765-973-9318 Views of Responsible Official: We concur with the findings. Wayne County Auditor's office will begin checking all contracts for suspended, debarred, or otherwise excluded from...

FINDING 2022-003 Contact Person Responsible for Corrective Action: Auditor Mark Hoelscher Contact Phone Number: 765-973-9318 Views of Responsible Official: We concur with the findings. Wayne County Auditor's office will begin checking all contracts for suspended, debarred, or otherwise excluded from or ineligible for participation in federal assistance programs prior to the purchase. Anticipated Completion Date: December 31, 2023

View Audit 35322

Finding 34033 (2022-001)

Material Weakness 2022

Emberhope, Inc.

KS

Reporting Internal Control / Segregation of Duties Material Weakness § 200.303

Finding 2022-001: Federal Award Findings and Questioned Costs Contact person responsible for correction action ? Lance Murnan, Vice President of Finance Anticipated completion date ? April 30, 2023 Corrective action We are taking the following action: - The Director of Foster Care ? Kansas will p...

Finding 2022-001: Federal Award Findings and Questioned Costs Contact person responsible for correction action ? Lance Murnan, Vice President of Finance Anticipated completion date ? April 30, 2023 Corrective action We are taking the following action: - The Director of Foster Care ? Kansas will prepare the Quarterly Status Report and send to the Vice President of Foster Care for review. - Once the Vice President of Foster Care has reviewed the Quarterly Status Report, they will then submit to DCF to ensure accurate and timely filing.

View Audit 33437

Finding 34014 (2022-004)

Significant Deficiency 2022

Boys & Girls Clubs of the Sioux Empire, Inc.

SD

Allowable Costs / Cost Principles Significant Deficiency § 200.303

Finding 2022-004 Federal Agency Name: Department of Education and Passed through State of South Dakota Department of Education Program Name: COVID-19 Education Stabilization Fund- Governor?s Emergency Education Relief (GEER) Fund FFAL # 84.425C Finding Summary: Four instances identified in which d...

Finding 2022-004 Federal Agency Name: Department of Education and Passed through State of South Dakota Department of Education Program Name: COVID-19 Education Stabilization Fund- Governor?s Emergency Education Relief (GEER) Fund FFAL # 84.425C Finding Summary: Four instances identified in which documentation could not be provided to support a formal review and approval of the expenditures prior to payment. Responsible Individuals: Scott Hupke CFO Corrective Action Plan: The State of SD, at the end of the grant period, allowed us to reallocate some of the funding to cover other expenses that went back to prior periods. Those expenses were missing the proof of formal review as the new process had not yet been put into place. We have taken corrective action and implemented an independent review of purchases to ensure they have been approved. Anticipated Completion Date: September 2022

View Audit 36738

Corrective Action Plans

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