Corrective Action Plans

Finding 20836 (2022-003)

Material Weakness 2022

MI

Cash Management Reporting Matching / Level of Effort / Earmarking § 200.303

Finding 2022-003 Information on the Federal Program: Federal Agency: U.S. Department of Health and Human Services, United States Department of Defense Assistance Listing: Various, Research & Development (R&D) Cluster Pass-Through Grantor: Various Pass-Through Award Number: Various Pass-Through Awar...

Finding 2022-003 Information on the Federal Program: Federal Agency: U.S. Department of Health and Human Services, United States Department of Defense Assistance Listing: Various, Research & Development (R&D) Cluster Pass-Through Grantor: Various Pass-Through Award Number: Various Pass-Through Award Period: 1/1/2022-12/31/2022 Summary of finding: Management?s policy over effort reporting for Corewell Health West was designed to only require the documented review and approval of the grant effort and not 100% of an employee?s effort, which includes effort spent on non-grant work. Management?s policy related to Corewell Health East over effort for physicians who are not the principal investigator who charge time to the R&D grants does not require their effort report be reviewed and approved by someone who is knowledgeable of the grant. Corrective action plan: Corewell Health West utilizes Workday Grants Management to document the employee self-certification for 100% of each employee?s effort. In addition to the employee self-certification, Management will enable Workday functionality to route the effort certification for approval to a reviewer with knowledge of 100% of the employee?s effort. Corewell Health East will update their Research Time and Effort Reporting policy to reflect that review of the monthly RI Time and Effort Report for Physicians submitted by physicians who are involved as key personnel on federal grants or applicable direct expense reimbursement mechanisms, whether or not compensation is received, will be reviewed by an individual who is familiar with the technical/scientific progress of the award. Individuals responsible for corrective action: For Corewell Health West: Joseph Fugitt, Sr. Director, Research Finance & Operations, Corewell Health West, Emily Guzman, Director, Research Finance, Corewell Health West For Corewell Health East: Giacomo DeChellis, Sr. Director Research Operations, Corewell Health East Timing of corrective action: For Corewell Health West: For calendar year 2023 and going forward. For Corewell Health East: September 1, 2023 and going forward.

View Audit 23232

Finding 20814 (2022-004)

Significant Deficiency 2022

City of Nogales Arizona

AZ

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.303

2022 ? 004 ? Reporting Federal Agency: Department of Homeland Security Federal Program Title: Homeland Security Grant Program ALN: 97.067 Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Number and Period: 200430-01/02 7/1/2021 ? 6/30/2022 Statistically Valid Sample: No, and not i...

2022 ? 004 ? Reporting Federal Agency: Department of Homeland Security Federal Program Title: Homeland Security Grant Program ALN: 97.067 Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Number and Period: 200430-01/02 7/1/2021 ? 6/30/2022 Statistically Valid Sample: No, and not intended to be a statistically valid sample Type of Finding: Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria or specific requirement: Per 2 CFR 200.303(a), the City must establish and maintain effective internal control over the Federal award that provides reasonable assurance that it 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 the ?Internal Control Integrated Framework? issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Per 31 CFR Part 35, the Department of Treasury requires all states, territories, metropolitan cities, counties, and tribal governments to submit one interim report and quarterly project and expenditure reports thereafter. All reports are due 30 days after the close of the reporting period. Condition: During our testing of four quarterly expenditure reports and five quarterly programmatic reports, we noted the following: ? Three out of four quarterly expenditure reports were submitted after the reporting due date. ? One out of five quarterly programmatic reports were submitted after the reporting due date. Questioned costs: None. Context: See ?Condition.? Cause: Current controls are not at the correct precision level to detect and enforce timeliness of report submissions. Effect: Ineffective internal controls may result in questioned costs and noncompliance with the terms of the grant agreement. Repeat Finding: No Recommendation: The City should enhance and/or modify existing controls to ensure all required reports are reviewed and approved well in advance of the reporting deadline to allow for timely submission. Corrective action plan: The City concurs with this recommendation and will develop a quarterly timeline to address the report submission procedure with the police department. All reports submitted will be copied to the Finance Director to track dates and anticipate any further adjustments. Anticipated completion date: June 30, 2023. Contact person: Mr. Roy Bermudez, Acting City Manager

View Audit 21175

Finding 20772 (2022-002)

Material Weakness 2022

Pelham City Board of Education

AL

Questioned Costs Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking § 200.303

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED SEPTEMBER 30, 2022 The Pelham City Board of Education submits the following corrective action plan for the year ended September 30, 2022: FINDINGS ? FINANCIAL STATEMENT AUDIT AND SINGLE AUDIT: Audit Finding Reference 2022-001 Material Audit Adjustments C...

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED SEPTEMBER 30, 2022 The Pelham City Board of Education submits the following corrective action plan for the year ended September 30, 2022: FINDINGS ? FINANCIAL STATEMENT AUDIT AND SINGLE AUDIT: Audit Finding Reference 2022-001 Material Audit Adjustments Corrective Action Plan All employees responsible for processing invoices in the various departments as well as Finance Department personnel have been cautioned to maintain vigilance in the handling, entering and proper posting and review and approval of invoices. Person Responsible New CSFO, Lauren Butts Completion Date The Board has hired a new CSFO who started in May of 2023 and has since implemented the corrective action plan. Audit Finding Reference 2022-002 Federal Wage Rate Requirements Corrective Action Plan The Superintendent and CSFO will review all construction projects and notify the hired architectural firm in writing of intent to pay for the project with federal funds. The CSFO will review invoices for construction and ensure that payroll certifications are obtained for federally funded projects. Person Responsible New CSFO, Lauren Butts Completion Date The Board has hired a new CSFO who started in May of 2023 and has since implemented the corrective action plan.

View Audit 26763 Questioned Costs: $1

Finding 20760 (2022-004)

Significant Deficiency 2022

Henderson County Fiscal Court

KY

Allowable Costs / Cost Principles Reporting § 200.303

Prepared by: Brad Schneider, County Judge Executive Date Prepared: 12/5/2022 Person Responsible for Corrective Action Plan: Judge Executive and Staff Anticipated Completion Date: In process, once the October 6, 2022 guidance was provided by the State Auditor's office. Official's Response: We disagre...

Prepared by: Brad Schneider, County Judge Executive Date Prepared: 12/5/2022 Person Responsible for Corrective Action Plan: Judge Executive and Staff Anticipated Completion Date: In process, once the October 6, 2022 guidance was provided by the State Auditor's office. Official's Response: We disagree with the audit assessment that the county did not have an "effective internal control system" for compliance with Coronavirus State and Local Fiscal Recovery Fund Requirements. Faced with the unique situation surrounding these funds, the lack of any formal guidance from the State Auditor's Office on expending the funds before they arrived, and the often confusing and contradictory guidance provided by various state organizations and consultants, we believe Henderson County attempted to correctly and conscientiously handle these monies with the best information we had at the time. We found it interesting that shortly after the initial word from our auditors that we did not administer the funds properly, the State Auditor's Office then issued guidelines for counties. In our exit interview we were told the negative finding language covering our use of these funds would likely appear as findings in the audits of dozens of other counties who also made unwitting mistakes. We believe the after-the-fact guidelines and nearly universal adverse findings for counties indicate that it wasn't local officials who failed to do the proper thing but were, in fact, evidence the State Auditor's Office that failed to do its job. Simply put, if we'd been told in advance by state auditors specifically how they wanted these federal funds accounted for, we'd have done that. Minus that information, were left to figure it all out on our own as best we could. We respectfully believe our efforts should not be described as failures or non-compliance.

View Audit 21190

Finding 20753 (2022-002)

Material Weakness 2022

Pike-Delta-York Local School District

OH

Cash Management Material Weakness Matching / Level of Effort / Earmarking § 200.303 § 200.514

Management is aware and understands the importance of compliance with the federal requirements and will ensure the meal counts will be properly reported in the future.

View Audit 21123

Finding 20746 (2022-002)

Significant Deficiency 2022

Freshfarm Markets, Inc.

DC

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

Views from Responsible Officials: Management agrees with the finding. Management will implement controls to monitor compliance with the reporting requirements of federal awards. Contact Person: Carrie Hildebrandt, Grants and Finance Senior Manager. Anticipated Date of Completion: September 2023.

View Audit 20488

Finding 20739 (2022-006)

Significant Deficiency 2022

Town of Elkton, Maryland

MD

Subrecipient Monitoring Reporting Significant Deficiency § 200.303

U.S. Department of Treasury 2022-006 COVID-19 ? Coronavirus State and Local Relief Funds (CSLRF)? Assistance Listing No. 21.027 Recommendation: The Town should review and enhance its reporting procedures and controls to ensure that quarterly performance reports are submitted no later the last day ...

U.S. Department of Treasury 2022-006 COVID-19 ? Coronavirus State and Local Relief Funds (CSLRF)? Assistance Listing No. 21.027 Recommendation: The Town should review and enhance its reporting procedures and controls to ensure that quarterly performance reports are submitted no later the last day of the month after the end of each quarter. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Subsequent reports were filed by the due date and this is expected to continue. Name(s) of the contact person(s) responsible for corrective action: Steven Repole Planned completion date for corrective action plan: Completed for all subsequent reports. If the U.S. Department of Treasury, Office of Recovery Programs has questions regarding this plan, please call Steven Repole at 410-398-4170.

View Audit 21205

Finding 20738 (2022-005)

Material Weakness 2022

Town of Elkton, Maryland

MD

Procurement, Suspension & Debarment § 200.303

U.S. Department of Treasury 2022-005 COVID-19 ? Coronavirus State and Local Relief Funds (CSLRF)? Assistance Listing No. 21.027 Recommendation: We recommend that the Town enhance its procedures and internal controls to ensure that it verifies vendors are not suspended or debarred from business pri...

U.S. Department of Treasury 2022-005 COVID-19 ? Coronavirus State and Local Relief Funds (CSLRF)? Assistance Listing No. 21.027 Recommendation: We recommend that the Town enhance its procedures and internal controls to ensure that it verifies vendors are not suspended or debarred from business prior to all goods and services charged to the program. The Town should retain documentation of procurement suspension/debarment status verifications for its vendors audit purposes. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Town's procurement policy will be reviewed and updated to ensure compliance with federal requirements including documentation of good standing. Name(s) of the contact person(s) responsible for corrective action: Steven Repole Planned completion date for corrective action plan: 6/30/2023 If the U.S. Department of Treasury, Office of Recovery Programs has questions regarding this plan, please call Steven Repole at 410-398-4170.

View Audit 21205

Finding 20737 (2022-004)

Material Weakness 2022

Town of Elkton, Maryland

MD

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303 § 200.318 § 200.319 § 200.320

U.S. Department of Treasury 2022-004 COVID-19 ? Coronavirus State and Local Relief Funds (CSLRF)? Assistance Listing No. 21.027 Recommendation: The Town should review and enhance controls and procedures to ensure that it follows procurement policy for all goods and services charged to the program....

U.S. Department of Treasury 2022-004 COVID-19 ? Coronavirus State and Local Relief Funds (CSLRF)? Assistance Listing No. 21.027 Recommendation: The Town should review and enhance controls and procedures to ensure that it follows procurement policy for all goods and services charged to the program. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Town's procurement policy will be reviewed and updated to ensure compliance with federal requriements. Name(s) of the contact person(s) responsible for corrective action: Steven Repole Planned completion date for corrective action plan: 6/30/2023 If the U.S. Department of Treasury, Office of Recovery Programs has questions regarding this plan, please call Steven Repole at 410-398-4170.

View Audit 21205

Finding 20682 (2022-004)

Significant Deficiency 2022

Children's Home Society of South Dakota

SD

Cash Management Significant Deficiency § 200.303

Finding 2022-004 Cash Management ? Significant Deficiency in Internal Control over Compliance Federal/State Agency Name: Department of Justice and State of South Dakota Department of Public Safety Program Name: Crime Victim Assistance CFDA # 16.575, 2022-COMBO-00022, 2022-COMBO-00011 Finding Summar...

Finding 2022-004 Cash Management ? Significant Deficiency in Internal Control over Compliance Federal/State Agency Name: Department of Justice and State of South Dakota Department of Public Safety Program Name: Crime Victim Assistance CFDA # 16.575, 2022-COMBO-00022, 2022-COMBO-00011 Finding Summary: One instance was noted in which an independent review of a grant draw request was not completed prior to the draw request being submitted for reimbursement. Responsible Persons: Shannon Clark, Chief Financial Officer; Lynn Peterson, Controller; Amy Carter, Program Director; Janice Lee, Finance Administrator Corrective Action Plan: Independent review of grant draws will be completed prior to submission for reimbursement and formally documented to support that the review occurred prior to submission. Anticipated Completion Date: June 30, 2023

View Audit 27591

Finding 20681 (2022-003)

Significant Deficiency 2022

Children's Home Society of South Dakota

SD

Allowable Costs / Cost Principles § 200.303 § 200.430

Finding 2022-003 Allowable Costs, Allowable Activities, and Matching ? Significant Deficiency in Internal Control Over Compliance Federal/State Agency Name: Department of Justice and State of South Dakota Department of Public Safety Program Name: Crime Victim Assistance CFDA # 16.575, 2022-COMBO-000...

Finding 2022-003 Allowable Costs, Allowable Activities, and Matching ? Significant Deficiency in Internal Control Over Compliance Federal/State Agency Name: Department of Justice and State of South Dakota Department of Public Safety Program Name: Crime Victim Assistance CFDA # 16.575, 2022-COMBO-00022, 2022-COMBO-00011 Finding Summary: Audit testing over expenditures noted the following items: -Three instances were noted where hours used to allocate payroll to the grant differed from the actual hours worked and paid resulting in deficiencies in allowable costs, allowable activities, and matching. -One instance was noted where the hours used to allocate payroll to the grant differed from the actual hours worked and paid resulting in deficiencies in allowable costs and allowable activities. -One instance was noted where a non-payroll expenditure where costs charged to the grant that were paid within the service period but related to services outside of the service period resulting in deficiencies in allowable costs, allowable activities and matching. Responsible Persons: Shannon Clark, Chief Financial Officer; Lynn Peterson, Controller; Amy Carter, Program Director; Janice Lee, Finance Administrator Corrective Action Plan: This has been an ongoing issue and we are revising how our draws are prepared and reviewed. We plan to have one person familiar with the process prepare all the draws then a detailed review by the Controller before the draw will be submitted. Anticipated Completion Date: June 30, 2023

View Audit 27591

Finding 20678 (2022-001)

Significant Deficiency 2022

Cabell Huntington Hospital, Inc. and Subsidiaries

WV

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

Finding 2022-001 Condition: The System did not complete the PRF Period 3 reporting in accordance with the U.S. Department of Health and Human Services guidance. The System inadvertently entered fiscal year Q1 and Q2 for Total Revenue/Net Charges from Patient Care (2022 Actuals) instead of calendar y...

Finding 2022-001 Condition: The System did not complete the PRF Period 3 reporting in accordance with the U.S. Department of Health and Human Services guidance. The System inadvertently entered fiscal year Q1 and Q2 for Total Revenue/Net Charges from Patient Care (2022 Actuals) instead of calendar year Q1 and Q2. There was no impact on the lost revenues calculation as neither quarter had lost revenues. Corrective Action Plan: Corrective Action Planned: Cabell Huntington Hospital, Inc. and Subsidiaries agrees with the finding and has worked extensively over the past several years to monitor the changing guidelines surrounding the various programs designed to respond to the COVID-19 pandemic. Management will continue to further this effort by reading all available guidance to ensure that the most recent guidelines are followed. Additionally, management has begun the process of reviewing policies and procedures to improve internal controls over the submission of PRF reports, including implementing controls sufficient to identify and correct errors prior to the completion of PRF reporting. Name(s) of Contact Person(s) Responsible for Corrective Action: D. Monte Ward, Senior VP/CFO 1340 Hal Greer Blvd Huntington, WV 25701 Phone 304.526.2055 Monte.ward@mhnetwork.org Anticipated Completion Date: June 30, 2023

View Audit 26265

Finding 20659 (2022-003)

Material Weakness 2022

Southern Mono Healthcare District Dba Mammoth Hospital

CA

Material Weakness Reporting Internal Control / Segregation of Duties § 200.303

Finding 2022-003 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year ? Period 2 TIN #953154530 Federal Financial Assistance Listing #: #93.498 Finding Summa...

Finding 2022-003 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year ? Period 2 TIN #953154530 Federal Financial Assistance Listing #: #93.498 Finding Summary: The District incorrectly selected Option i as the reporting method when they submitted their report as the client had calculated the amount reported based on Option iii. Responsible Individuals: Melanie Van Winkle, CFO Corrective Action Plan: As mentioned above in Finding 2022-002 a policy was developed on October 14, 2022, and has been followed since that date. For the Provider Relief Fund reporting #4 Option iii was chosen in March 2023. Unfortunately, this finding and policy were after the Provider Relief Fund reporting #2 was submitted in March 2022. Anticipated Completion Date: The new policy was created in October 2022 and the correct selection of Option iii for PRF reporting #4 was completed in March 2023.

View Audit 20512

Finding 20658 (2022-002)

Significant Deficiency 2022

Southern Mono Healthcare District Dba Mammoth Hospital

CA

Allowable Costs / Cost Principles Significant Deficiency § 200.303

Finding 2022-002 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year ? Period 2 TIN #953154530 Federal Financial Assistance Listing #: #93.498 Finding Summa...

Finding 2022-002 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year ? Period 2 TIN #953154530 Federal Financial Assistance Listing #: #93.498 Finding Summary: The District?s lost revenue calculation claimed under the Provider Relief Fund program and the HHS reported submitted to the Department of Health and Human Services were not reviewed and approved by a separate individual outside of the preparer. Responsible Individuals: Melanie Van Winkle, CFO Corrective Action Plan: A policy was developed on October 14, 2022, outlining the controls to be followed for filing reports with Federal Agencies. This policy reflects the procedures needed for proper internal controls to provide assurance that the District is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. All reporting after the creation of the policy has followed the policy. Unfortunately, this finding and policy were after the Provider Relief Fund reporting #2 was submitted. Anticipated Completion Date: Completed October 14, 2022 2

View Audit 20512

Finding 20569 (2022-001)

Material Weakness 2022

Icahn School of Medicine at Mount Sinai

NY

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

Finding 2022-001 Special Tests and Provisions Information on the federal program: Grantor: Department of Education Program Name: Federal Direct Student Loans Assistance Listing No.: 84.268 Views of responsible officials and planned corrective actions: Management agrees with the finding described ab...

Finding 2022-001 Special Tests and Provisions Information on the federal program: Grantor: Department of Education Program Name: Federal Direct Student Loans Assistance Listing No.: 84.268 Views of responsible officials and planned corrective actions: Management agrees with the finding described above. The ISMMS Office of Student Financial Services has implemented a combined monthly reconciliation and drawdown process that identifies and resolves discrepancies, as required by the U.S. Department of Education?s Direct Loan reconciliation guidelines under 34 CFR 685.300(b)(5). The process will be detailed in the School?s procedure manual and staff will be trained accordingly. With this new process in place, we will be compliant with the U.S. Department of Education regulations. Name of responsible official: LaVerne Walker Director of Student Financial Services laverne.walker@mssm.edu Projected completion date: ? September 26, 2023: Completed implementation of combined monthly reconciliation and drawdown process ? December 31, 2023: Completed staff training sessions and revision to procedure manual

View Audit 28674

Finding 20560 (2022-001)

Material Weakness 2022

The St. Luke's-Roosevelt Hospital Center and Affiliates

NY

Subrecipient Monitoring Eligibility Matching / Level of Effort / Earmarking § 200.303

Current Year Audit Findings and Corrective Action Plan For the Year Ended December 31, 2022 Finding 2022-001 ? Eligibility Internal control deficiency over the reassessment requirement to determine eligibility Identification of the federal program: Assistance Listing Number 93.914 ? Program ...

Current Year Audit Findings and Corrective Action Plan For the Year Ended December 31, 2022 Finding 2022-001 ? Eligibility Internal control deficiency over the reassessment requirement to determine eligibility Identification of the federal program: Assistance Listing Number 93.914 ? Program Name: HIV Emergency Relief Project Grants ? Grantor: Department of Health and Human Services (HHS) ? Federal award identification number: Not Applicable Views of responsible officials and planned corrective actions: Management agrees with the finding. Management will develop internal controls to implement effective internal controls regarding 1) Review and retention of income and residency verification at program Intakes, and 2) Real time documentation of participants? income and residency eligibility at the required frequency (typically during 6 month Reassessments) with accepted supporting documentation for each participant. 3) This documentation will be entered into our EMR (EPIC) for each patient, outlining our eligibility verifications done at Intakes, Reassessments or Reassessment Attempts, along with screen shots from ePACES and/or other eligibility documents used. This will enable our program team and our funders and auditors to be able to more easily review our documented ongoing program eligibility for each patient. This will also improve our quality controls and will enable program staff to more effectively monitor annual eligibility checks. Contact person: Diane Tider Expected Completion Date: Implementing immediately 10/2/23

View Audit 26659

Finding 20548 (2022-004)

Material Weakness 2022

Jac-Cen-Del Community School Corporation

IN

Matching / Level of Effort / Earmarking Subrecipient Monitoring Special Tests & Provisions § 200.303 § 200.334

FINDING 2022-004 Contact Person Responsible for Corrective Action: Trina Huff Contact Phone Number:812-689-4114 Views of Responsible Official: We concur with the finding; however, if there was not a problem with the finances of this grant could this not have been a comment. There is not any one of u...

FINDING 2022-004 Contact Person Responsible for Corrective Action: Trina Huff Contact Phone Number:812-689-4114 Views of Responsible Official: We concur with the finding; however, if there was not a problem with the finances of this grant could this not have been a comment. There is not any one of us involved with this grant that would have known about the prevailing wages part of it. Description of Corrective Action Plan: Projects requiring prevailing wage are complete, so we can't change this one, but will review grant agreements and try to remember to ask grantor if prevailing wage applies if any new grants are received, so we can develop controls and monitor compliance. Anticipated Completion Date: 02/27/2023

View Audit 21805

Finding 20544 (2022-003)

Material Weakness 2022

Jac-Cen-Del Community School Corporation

IN

Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.303

FINDING 2022-003 Contact Person Responsible for Corrective Action: Trina Huff Contact Phone Number:812-689-4114 Views of Responsible Official: We concur with the finding; however, we were not aware that these funds participated in the public transfer. We know Title I does and we communicate with the...

FINDING 2022-003 Contact Person Responsible for Corrective Action: Trina Huff Contact Phone Number:812-689-4114 Views of Responsible Official: We concur with the finding; however, we were not aware that these funds participated in the public transfer. We know Title I does and we communicate with the other schools but we were not informed about ESSER I following these guidelines. Again, we will probably not receive these grants again and I feel they could have been comments instead of findings. Description of Corrective Action Plan: I can?t do anything about this but if we receive money like this again I will make sure and ask about the public transfer. Anticipated Completion Date: 02/27/2023

View Audit 21805

Finding 20543 (2022-002)

Material Weakness 2022

Jac-Cen-Del Community School Corporation

IN

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

FINDING 2022-002 Contact Person Responsible for Corrective Action: Trina Huff Contact Phone Number:812-689-4114 Views of Responsible Official: We concur with the finding; however, these documents were reported by more than one person I just forgot or didn?t think about having someone sign off on it....

FINDING 2022-002 Contact Person Responsible for Corrective Action: Trina Huff Contact Phone Number:812-689-4114 Views of Responsible Official: We concur with the finding; however, these documents were reported by more than one person I just forgot or didn?t think about having someone sign off on it. Again, we will probably not receive these kinds of grants again and something this simple could be a comment and not a finding. I feel that if there are no issues with the actual funding and finances that it could be a comment. Description of Corrective Action Plan: I will document who helped with their portion of the report and have them sign off on it. Anticipated Completion Date: 02/27/2023

View Audit 21805

Finding 20540 (2022-004)

Material Weakness 2022

City of Cambridge Massachusetts

MA

Subrecipient Monitoring § 200.303 § 200.332

The City has established an Audit Review Certification form that will be completed by employees to formally document the review of subrecipient agencies? audit reports.

View Audit 19296

Finding 20533 (2022-003)

Material Weakness 2022

City of Cambridge Massachusetts

MA

Subrecipient Monitoring § 200.303 § 200.332

The City has established an Audit Review Certification form that will be completed by employees to formally document review of subrecipient agencies? audit reports.

View Audit 19296

Finding 20532 (2022-002)

Material Weakness 2022

City of Cambridge Massachusetts

MA

Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management § 200.303

The City will establish the following procedures to ensure payment requests received from subrecipients are paid within 30 days of receipt of a complete request for reimbursement: 1. Department of Human Service Programs (DHSP) Contract Manager reviews invoices within 5 business days of receipt of re...

The City will establish the following procedures to ensure payment requests received from subrecipients are paid within 30 days of receipt of a complete request for reimbursement: 1. Department of Human Service Programs (DHSP) Contract Manager reviews invoices within 5 business days of receipt of request for reimbursement from subrecipient. a. If invoice is complete, original date of receipt is recorded. b. If invoice is incomplete, subrecipient is notified of items or documentation that is missing and receipt date is updated to reflect date of receipt of complete invoice. 2. Contract Manager approves payment request and submits to DHSP Fiscal staff for processing. 3. Fiscal staff processes and submits to Auditing Department as Priority payment.

View Audit 19296

Finding 20531 (2022-001)

Material Weakness 2022

City of Cambridge Massachusetts

MA

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

The City will update the subrecipient contract template to ensure the required language is included in all newly executed contracts certifying that the agency, its officers, and employees are not suspended or debarred from doing business with the federal government. Prior to entering into contracts ...

The City will update the subrecipient contract template to ensure the required language is included in all newly executed contracts certifying that the agency, its officers, and employees are not suspended or debarred from doing business with the federal government. Prior to entering into contracts with subrecipients, the City will check that each subrecipient is not included on the SAM.gov Exclusion List and will include a dated screenshot from the SAM.gov website documenting the review in each project file.

View Audit 19296

Finding 20523 (2022-002)

Material Weakness 2022

The Carle Foundation

IL

Allowable Costs / Cost Principles Reporting § 200.303 § 200.430

Corrective Action Plan: SOR II grant leadership evaluated its process for preparing and reviewing time tracking for this award and has implemented procedures to ensure appropriate documentation of personnel costs are complete and accurate. Coordination with Payroll staff begin and was validated wi...

Corrective Action Plan: SOR II grant leadership evaluated its process for preparing and reviewing time tracking for this award and has implemented procedures to ensure appropriate documentation of personnel costs are complete and accurate. Coordination with Payroll staff begin and was validated with current pay period ending 9/23/23. Hourly staff are clocking into appropriate cost center and salaried staff are submitting hours to payroll to ensure appropriate time tracking Contact Person(s): Heather Hintz/Kathy Dams Anticipated Completion: 12/31/2023

View Audit 20202

Finding 20511 (2022-001)

Significant Deficiency 2022

The Carle Foundation

IL

Subrecipient Monitoring Procurement, Suspension & Debarment § 200.303 § 200.332

Corrective Action Plan: Carle to proceed with publishing and implementing its Sub-Recipient Monitoring Policy. The Grants Administration Office has already created Sub-Recipient Orientation training session for Carle departments and prospective subrecipients and will work with Compliance to active...

Corrective Action Plan: Carle to proceed with publishing and implementing its Sub-Recipient Monitoring Policy. The Grants Administration Office has already created Sub-Recipient Orientation training session for Carle departments and prospective subrecipients and will work with Compliance to actively train stakeholders. Contact Person(s): Kathy Dams, Director, Grants Administration and Research Operations Anticipated Completion: 12/31/2023

View Audit 20202

Corrective Action Plans

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