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Active filters: § 200.303
Finding 523441 (2024-002)
Material Weakness 2024
Crawfordsville Community School Corporation
IN
School Nutrition Programs Internal Control / Segregation of Duties Eligibility § 200.303
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 Program, School Summer Food Service Program, Fresh Fruit and Vegetable Program Assi...
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 Program, School Summer Food Service Program, Fresh Fruit and Vegetable Program Assistance Listing Number: 10.553, 10.555, 10.559, 10.582 Federal Award Numbers and Years (or Other Identifying Numbers): FY2023, FY2024 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Eligibility Audit Finding: Material Weakness Context: During testing over controls for eligibility, we noted there was no formal, secondary review for the applications entered in the food service software determining eligibility. Additionally, there was no documented annual review by School Corporation personnel of the FY23 income eligibility guidelines used by the food service software. The School Corporation did formally review the FY24 income eligibility guidelines used in the food service software. Contact Persons Responsible for Corrective Action: Andrew J Nicodemus, Business Manager Amber Reed, Director of Food Services Contact Phone Number: 765-362-2342 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Crawfordsville Community School Corporation plans to review all internal control procedures, including the controls over Eligibility for the Child Nutrition Cluster. After this review, we will implement a system to ensure that the Eligibility and Application review procedures are appropriate and fully integrated into our internal control structure. We will implement additional training for all staff involved and will have a designated place where this support is kept. Anticipated Completion Date: We expect this Corrective Action to be implemented by July 31, 2025.
View Audit 342716
Finding 523398 (2024-004)
Material Weakness 2024
City of Gladstone, Michigan
MI
Procurement, Suspension & Debarment Cash Management Allowable Costs / Cost Principles § 200.303
2024-004: Material Weakness and Noncompliance – Written Policies Required by the Uniform Guidance Statement of Condition/Criteria: The City does not have written policies and procedures to implement the requirements of 2 CFR section 200 for the administration of federal awards. 2 CFR 200.303(a) est...
2024-004: Material Weakness and Noncompliance – Written Policies Required by the Uniform Guidance Statement of Condition/Criteria: The City does not have written policies and procedures to implement the requirements of 2 CFR section 200 for the administration of federal awards. 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal controls over the federal awards that provide assurance that the entity is managing the federal awards in compliance with federal statutes, regulations, and the conditions of the federal award. Planned Corrective Action: City was in the process of developing written policies and procedures related to federal awards during the year, but was unable to obtain board approval for the policies until April 2024. Contact person responsible for corrective action: Vicki Schroeder, Treasurer, and Eric Buckman, City Manager Anticipated Completion Date: April 2024
View Audit 342670
Finding 523278 (2024-003)
Significant Deficiency 2024
Great Plains Food Bank
ND
Questioned Costs Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303
U.S. Department of Agriculture CFDA # 10.568, 10.569 Food Distribution Cluster Finding Summary:As part of the audit done by Eide Bailly LLP, a lack of internal controls were identified in eligibility determinations and reviews for The Emergency Food Assistance Programs. Responsible Individuals: Meli...
U.S. Department of Agriculture CFDA # 10.568, 10.569 Food Distribution Cluster Finding Summary:As part of the audit done by Eide Bailly LLP, a lack of internal controls were identified in eligibility determinations and reviews for The Emergency Food Assistance Programs. Responsible Individuals: Melissa Sobolik, CEO David Stachon, CFO Corrective Action Plan: The GPFB will ensure all documents for TEFAP programs have proper signatures by necessary parties going forward . An electronic signature process has been implemented to make the dissemination, review and storage of this process easier. Also, additional staffing has been hired to manage this process in the form of a Partner Network Manager with substantial compliance experience. Anticipated Completion Date: Immediate
View Audit 342534 Questioned Costs: $1
Finding 523272 (2024-004)
Significant Deficiency 2024
Great Plains Food Bank
ND
Allowable Costs / Cost Principles § 200.303
U.S. Department of Agriculture CFDA # 10.565, 10.568 Food Distribution Cluster Finding Summary: As part of the audit done by Eide Bailly LLP, multiple payroll allocation errors to programs were identified. Responsible Individuals: Melissa Sobolik, CEO David Stachon, CFO Corrective Action Plan: The G...
U.S. Department of Agriculture CFDA # 10.565, 10.568 Food Distribution Cluster Finding Summary: As part of the audit done by Eide Bailly LLP, multiple payroll allocation errors to programs were identified. Responsible Individuals: Melissa Sobolik, CEO David Stachon, CFO Corrective Action Plan: The GPFB has discussed this issue with our outsourced payroll provider, PRO Resources. We've opted into their upgraded online portal and now have access to better view and change allocations ourselves. In this instance, our allocations were communicated correctly but were not appropriately reviewed. This will be a part of our process going forward. Anticipated Completion Date: Immediate
View Audit 342534
Finding 523256 (2024-002)
Material Weakness 2024
Tri-Creek School Corporation
IN
Procurement, Suspension & Debarment § 200.1 § 200.303 § 200.317 § 200.318 § 200.319
The district will establish a system of internal controls with the Cooperative (NISEC) to ensure formal procurement methods are properly followed.
The district will establish a system of internal controls with the Cooperative (NISEC) to ensure formal procurement methods are properly followed.
View Audit 342515
Finding 523212 (2024-001)
Significant Deficiency 2024
East Hampton Union Free School District
NY
School Nutrition Programs Procurement, Suspension & Debarment Cash Management § 200.303
Federal Single Audit for the Period Ending June 30, 2024 Corrective Action Plan February 5, 2025 ➢ The major program the finding pertained to: 2024-001. Internal Control Over Compliance, United States Department of Agriculture, Passed-through New York State Department of Education: Child Nutrition C...
Federal Single Audit for the Period Ending June 30, 2024 Corrective Action Plan February 5, 2025 ➢ The major program the finding pertained to: 2024-001. Internal Control Over Compliance, United States Department of Agriculture, Passed-through New York State Department of Education: Child Nutrition Cluster, School Breakfast Program ALN: 10.553, National School Lunch Program ALN: 10.555 ➢ Condition: The District has not yet updated its existing policies and written procedures to conform to the Uniform Guidance requirements. ➢ Planned Corrective Action: The District has already updated its policy and related procedures in order to comply with the requirements of Uniform Guidance. The Board of Education adopted its policy in May 2024. ➢ Name, Title and Contact Info of Responsible Person: Sam M. Schneider Assistant Superintendent for Business East Hampton Union Free School District 4 Long Lane East Hampton, NY 11937 (631) 329-4106 sam.schneider@ehschools.org ➢ Anticipated Completion Date: Already implemented on May 21, 2024.
View Audit 342500
Finding 523130 (2024-001)
Significant Deficiency 2024
Delta County Joint School District 50j
CO
Questioned Costs Procurement, Suspension & Debarment § 200.214 § 200.303 § 200.319 § 200.324 § 200.516
Type of Finding : Significant Deficiency Over Compliance with Procurement and Suspension Debarment Delta County Joint School District No. 50J had the following regarding internal controls in Nutritional Services: The District did not properly procure one vendor within the Child Nutritional Cluster t...
Type of Finding : Significant Deficiency Over Compliance with Procurement and Suspension Debarment Delta County Joint School District No. 50J had the following regarding internal controls in Nutritional Services: The District did not properly procure one vendor within the Child Nutritional Cluster that incurred questioned costs in excess of the $25,000 threshold, based on 2 CFR 200.516. Delta County Joint School District No. 50J concurs with finding 2024-001 and will implement the following corrective steps: Additional procedures have been put in place, and documentation will be maintained for purchases to satisfy Procurement and Debarment requirements.
View Audit 342419 Questioned Costs: $1
Finding 523127 (2024-004)
Material Weakness 2024
Lighthouse Academies of Northwest Indiana, Inc.
IN
Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.303
2024-004 Education Stabilization Funds – Assistance Listing No. 84.425 Recommendation: We recommend that NWILCS implement procedures and controls to ensure the required reports are accurate and completed timely. Explanation of disagreement with audit finding: There is no disagreement with the audit ...
2024-004 Education Stabilization Funds – Assistance Listing No. 84.425 Recommendation: We recommend that NWILCS implement procedures and controls to ensure the required reports are accurate and completed timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. NWILCS will revise our policy and procedures to ensure required reports are done accurately and completed timely. This was demonstrated during the completion of the annual reports for the Education Stabilization Funds this past December 2024. We provided accurate and timely reports by the stated deadlines required by the vendor. Name of the contact person responsible for corrective action: David Sevier Planned completion date for corrective action plan: Completed in December 2024
View Audit 342416
Finding 523024 (2024-002)
Significant Deficiency 2024
Mater Academy of Nevada
NV
Allowable Costs / Cost Principles Significant Deficiency Matching / Level of Effort / Earmarking § 200.303
Finding Number: 2024-002 – Approval of Payroll Expense Transactions Corrective Action Plan: A process was put in place in January 2024 to ensure that all principal approvals are documented in writing or electronic approval in the system which can be date stamped by the system. Payroll will not be ...
Finding Number: 2024-002 – Approval of Payroll Expense Transactions Corrective Action Plan: A process was put in place in January 2024 to ensure that all principal approvals are documented in writing or electronic approval in the system which can be date stamped by the system. Payroll will not be run, nor grants submitted until proper approval is received. Personnel Responsible for Corrective Action: Nachum Golodner, Academica Director of Accounting Anticipated Completion Date: June 30, 2025
View Audit 342290
Finding 522797 (2024-004)
Material Weakness 2024
Alexandria Community School Corporation
IN
Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.303
Context: For the one project sampled for Davis-Bacon requirements, the School Corporation did not obtain the weekly payroll reports certifications from the company that performed renovations on the School Corporation. Therefore, no review was performed to ensure that pay rates complied with the fede...
Context: For the one project sampled for Davis-Bacon requirements, the School Corporation did not obtain the weekly payroll reports certifications from the company that performed renovations on the School Corporation. Therefore, no review was performed to ensure that pay rates complied with the federal wage rate requirements. Additionally, the School Corporation did not have contracts with the companies that included the clauses for the federal wage rate requirements. The amount disbursed and reported on the SEFA during the audit period is $1,114,159 Contact Person Responsible for Corrective Action: David Rowe, Business Manager Contact Phone Number: 765-298-6505 Views of Responsible Official: We concur with the finding. For the referenced project, all wages and project payments were processed through the project managing company. The contractor submitted wage requests and expenditure requests through them, and they submitted an invoice to us to pay for the work completed. Description of Corrective Action Plan: For any Davis-Bacon projects, we will maintain documentation that wages being paid meet federal wage requirements. In addition, we will require the project manager to submit payroll reports to us as well. Anticipated Completion Date: Begin immediately, ongoing.
View Audit 342172
Finding 522795 (2024-003)
Material Weakness 2024
Alexandria Community School Corporation
IN
Internal Control / Segregation of Duties Material Weakness Reporting § 200.302 § 200.303 § 200.328
Context: The School Corporation was required to submit two Annual Data Reports to the Indiana Department of Education (IDOE) during the audit period to meet federal reporting requirements for ESSER grant awards. We noted that the ESSER II amount reported on the Year 3 report ($572,289) did not agree...
Context: The School Corporation was required to submit two Annual Data Reports to the Indiana Department of Education (IDOE) during the audit period to meet federal reporting requirements for ESSER grant awards. We noted that the ESSER II amount reported on the Year 3 report ($572,289) did not agree to the underlying expenditure records ($558,956) for the period of July 1, 2021 through June 30, 2022. Additionally, we noted that the ESSER I, ESSER II, and ESSER III amounts reported on the Year 4 report ($105,506, $510,158, and $1,156,254, respectively) did not agree to the underlying expenditure records ($138,662, $316,236, and $1,158,054, respectively) for the period of July 1, 2022 through June 30, 2023. Contact Person Responsible for Corrective Action: David Rowe, Business Manager Contact Phone Number: 765-298-6505 Views of Responsible Official: We concur with the finding, while noting that all expenditures and revenue from reimbursements balance within our system. Description of Corrective Action Plan: Verify that all expenditure account numbers match those utilized by AFR and Gateway reporting. Anticipated Completion Date: Begin immediately, ongoing.
View Audit 342172
Finding 522791 (2024-002)
Material Weakness 2024
Alexandria Community School Corporation
IN
Procurement, Suspension & Debarment § 200.303 § 200.318 § 200.320
Context: For the three small purchase method procurements sampled for testing, we noted that the School Corporation, did not obtain quotes from an adequate number of qualified sources. The total amount disbursed for the sample items was $127,299 in FY23 and $25,354 in FY24 for contracted rehabilitat...
Context: For the three small purchase method procurements sampled for testing, we noted that the School Corporation, did not obtain quotes from an adequate number of qualified sources. The total amount disbursed for the sample items was $127,299 in FY23 and $25,354 in FY24 for contracted rehabilitation therapy and speech pathology services. Additionally, the School Corporation did not perform suspension and debarment checks on the sample vendors Contact Person Responsible for Corrective Action: David Rowe, Business Manager, and Ashleigh Allison, Director of Exceptional Learners Contact Phone Number: 765-298-6505 (David), 765-298-6410 (Ashleigh) Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Acquire and document quotes/bids from the necessary number of vendors for projects requiring bids. In addition, suspension and debarment checks will be performed on the sample vendors, with documentation of the checks being maintained. Anticipated Completion Date: Begin immediately, ongoing.
View Audit 342172
Finding 522752 (2024-002)
Significant Deficiency 2024
Mary Hall Freedom Village, Inc.
GA
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Significant Deficiency § 200.303
As per the Organization's policies and procedures on invoice approval, the Fiscal Director has assumed the responsibility of ensuring that all invoices are approved by the department head and himself before payment is initiated
As per the Organization's policies and procedures on invoice approval, the Fiscal Director has assumed the responsibility of ensuring that all invoices are approved by the department head and himself before payment is initiated
View Audit 342131
Finding 522655 (2024-001)
Material Weakness 2024
Big Brothers-Big Sisters of Metropolitan Chicago
IL
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303
We plan to implement procedures and controls to review all existing applicable contracts and verify that none of these vendors are suspended, debarred or otherwise ineligible on SAM.gov. We further plan to implement a procedure of evaluating each new contract as to whether it falls within the scope...
We plan to implement procedures and controls to review all existing applicable contracts and verify that none of these vendors are suspended, debarred or otherwise ineligible on SAM.gov. We further plan to implement a procedure of evaluating each new contract as to whether it falls within the scope of our procurement, suspension, and debarment policy. For contracts that do, the procedure will require the Chief Program & Operating Officer or their designee to check the new vendor on SAM.gov. The control procedure will require the CFO to verify the check was performed prior to signing a contract with the vendor. The CFO will verify the results and that proof of the check with a date stamp is retained in accordance with the Organization’s document retention policies. Responsibility: Chief Financial Officer Anticipated Completion Date: June 30, 2025
View Audit 341908
Finding 522637 (2024-001)
Material Weakness 2024
North Central Parke Community School Corporation
IN
School Nutrition Programs Eligibility Material Weakness § 200.303
FINDING 2024-001 Finding Subject: Child Nutrition Cluster-Eligibility Summary of Finding: An effective internal control system, which would include segregation of duties, was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the...
FINDING 2024-001 Finding Subject: Child Nutrition Cluster-Eligibility Summary of Finding: An effective internal control system, which would include segregation of duties, was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the following compliance requirements for Eligibility related to income guidelines and Direct Certifications. No controls were in place to ensure the Food Service Director was inputting the income guidelines into the Harmony software correctly and that direct certification reports were run at the start of the school year and monthly thereafter, and that the student statuses were updated, accordingly. No one verified that the year-to-date direct certification reports were run to catch any students that were missing. Contact Person Responsible for Corrective Action: Vonessia Harmon, Business Manager Contact Phone Number and Email Address: 765-569-4195 harmonv@ncp.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Food Service Director is responsible for ensuring the annual Free & Reduced income guidelines are entered into the student software system prior to Online Registration each school year. The Food Service Director will provide a copy of the income guidelines to the Business Manager for review. The Business Manager will review the income guidelines for accuracy and keep the documentation on file. The Food Service Director is responsible for running the Direct Certification reports. Direct Certification Reports shall be completed at the start of each school year and on a monthly basis thereafter. The Food Service Director is responsible for ensuring that student records are updated to the proper eligibility status in the student software system. The Business Manager is responsible for reviewing the Direct Certification Reports on a monthly basis and confirming that the student records have been updated. Audit Evidence: Copies of annual income guidelines and all Direct Certification Reports signed by both the Food Service Director and the Business Manager will be kept on file along with proof of the updated student record(s). Anticipated Completion Date: Effective immediately
View Audit 341884
Finding 522609 (2024-003)
Significant Deficiency 2024
Oklahoma State University
OK
Matching / Level of Effort / Earmarking Student Financial Aid Reporting § 200.303
OSU CHS will have a second person verify the data entered into NSLDS and document that it has been verified.
OSU CHS will have a second person verify the data entered into NSLDS and document that it has been verified.
View Audit 341848
Finding 522608 (2024-002)
Significant Deficiency 2024
Oklahoma State University
OK
Questioned Costs Student Financial Aid Significant Deficiency § 200.303
OSU OKC Financial Aid and Registrar worked together in December 2023 to develop a timeline for updating SOATBRK in Banner. This Banner screen records the number of days in a break that is used for the R2T4 calculation. In addition, the Registrar will reach out to Financial Aid at the time they are...
OSU OKC Financial Aid and Registrar worked together in December 2023 to develop a timeline for updating SOATBRK in Banner. This Banner screen records the number of days in a break that is used for the R2T4 calculation. In addition, the Registrar will reach out to Financial Aid at the time they are building terms for the next academic year. This will serve as a backup to ensure the process is not missed.
View Audit 341848 Questioned Costs: $1
Finding 522482 (2024-003)
Significant Deficiency 2024
Southwest Kansas Area Cooperative, District Number 613
KS
Questioned Costs Allowable Costs / Cost Principles Reporting § 200.303
Finding 2024-003 Recommendations: The Director and the accounting department need to create procedures to ensure that both parties are reporting the same expenditures. Within the procedures created, there needs to be checks and balances to ensure that the recording is occurring before reporting figu...
Finding 2024-003 Recommendations: The Director and the accounting department need to create procedures to ensure that both parties are reporting the same expenditures. Within the procedures created, there needs to be checks and balances to ensure that the recording is occurring before reporting figures to the State. Action Taken: We agree with the recommendation. Our targeted implementation date is February 2025.
View Audit 341750 Questioned Costs: $1
Finding 522305 (2024-002)
Significant Deficiency 2024
School District of the City of Hazel Park
MI
Subrecipient Monitoring Allowable Costs / Cost Principles Significant Deficiency § 200.303
See Corrective Action Plan for Chart/Table
See Corrective Action Plan for Chart/Table
View Audit 341580
Finding 522297 (2024-006)
Significant Deficiency 2024
Commonspirit Health
IL
Allowable Costs / Cost Principles § 200.303 § 200.430
REFERENCE: 2024-006 – Allowable Costs/Cost Principles COVID-19 Coronavirus State and Local Fiscal Recovery Funds (Assistance Listing No. 21.027) Federal Grantor: Department of Treasury Facility: St. Mary Medical Center – Long Beach Finding: At St. Mary Medical Center – Long Beach, controls over th...
REFERENCE: 2024-006 – Allowable Costs/Cost Principles COVID-19 Coronavirus State and Local Fiscal Recovery Funds (Assistance Listing No. 21.027) Federal Grantor: Department of Treasury Facility: St. Mary Medical Center – Long Beach Finding: At St. Mary Medical Center – Long Beach, controls over the required allowability criteria with regard to payroll expense were not performed and/or documented throughout the year. Corrective Action Plan: At St. Mary Medical Center – Long Beach, the leadership team implemented a timecard review process to ensure timecards are properly signed off and approved each pay period, with exceptions confirmed via email from the appropriate manager. Person Responsible: Vo Phay Sin, Controller – St. Mary Medical Center, Long Beach Completion: April 2024
View Audit 341568
Finding 522295 (2024-005)
Significant Deficiency 2024
Commonspirit Health
IL
Student Financial Aid Special Tests & Provisions Reporting § 200.303
REFERENCE: 2024-005 – Special Tests and Provision – Enrollment Reporting Student Financial Assistance Cluster (Assistance listing No. 84.007, 84.063, 84.268) Federal Grantor: U.S. Department of Education Facility: Good Samaritan College of Nursing and Health Science Finding: Good Samaritan College...
REFERENCE: 2024-005 – Special Tests and Provision – Enrollment Reporting Student Financial Assistance Cluster (Assistance listing No. 84.007, 84.063, 84.268) Federal Grantor: U.S. Department of Education Facility: Good Samaritan College of Nursing and Health Science Finding: Good Samaritan College of Nursing & Health Science did not have internal controls over enrollment reporting. Student enrollment information, including enrollment status changes and campus level and program level information, was not reported accurately and/or timely to the NSLDS for certain students. Corrective Action Plan: Beginning Spring of 2024, Good Samaritan College changed their reporting cycle to include five submissions per semester. This change was encouraged as a best practice from the American Association of Collegiate Registrars and Admission Officers (AACRAO). Reporting five times within a traditional semester creates an approximate 30-day cycle from first submission to the next, keeping reporting to NSLDS well below the 60-day reporting minimum. Evidence of this will be shared in the College’s monthly Compliance Committee Meetings. To address the issues of reporting “less than half time” for students who were enrolled in zero hours, Good Samaritan College has contacted the Student Information System vendor, Ellucian, to identify a technological solution allowing the reporting of students with zero hours correctly. Until a technological solution can be found, the College Registrar will run a report to cross check against each enrollment transmission for National Student Clearinghouse identifying all students who drop to zero hours and report them as withdrawn to NSC. In turn, NSC will correctly report to NSLDS the status of withdrawn. Reporting is signed off and evidence of this will be shared in the College’s monthly Compliance Committee meetings. Person Responsible: Judy Kronenberger, President Good Samaritan College of Nursing and Health Science Expected Completion: February 2025
View Audit 341568
Finding 522294 (2024-004)
Material Weakness 2024
Commonspirit Health
IL
Eligibility Matching / Level of Effort / Earmarking § 200.303
REFERENCE: 2024-004 – Eligibility HIV Emergency Relief Project Grants (Assistance Listing No. 93.914) Federal Grantor: U.S. Department of Health and Human Services Facility: Bailey-Boushay House Finding: The Bailey-Boushay House did not retain evidence of eligibility being reviewed prior to patie...
REFERENCE: 2024-004 – Eligibility HIV Emergency Relief Project Grants (Assistance Listing No. 93.914) Federal Grantor: U.S. Department of Health and Human Services Facility: Bailey-Boushay House Finding: The Bailey-Boushay House did not retain evidence of eligibility being reviewed prior to patient services being provided. Corrective Action Plan: Bailey-Boushay House Administrative staff will send out upcoming Eligibility expirations occurring in the next 90 days to the Clinical Supervisor and Director of Outpatient Programs. The Clinical Supervisor will forward a list to each care manager/social worker for clients on their caseload. The Clinical Supervisor will discuss the status of these updates during meetings with care manager/social worker. Notes will be made on the caseload list to document the discussion of status. The Clinical Supervisor will send a list to the care management team for clients who are within 30 days of their expiration, in order to identify clients who may be out of contact or less engaged in the program. A note will be provided with these clients' medications to remind them that they need to complete this eligibility update with a care manager or social worker. Quarterly and monthly emails of eligibility expirations will be retained for documentation purposes. Person Responsible: Katie Hara, Director of Outpatient Programs – Bailey Boushay House Expected Completion: February 2025
View Audit 341568
Finding 522293 (2024-003)
Significant Deficiency 2024
Commonspirit Health
IL
Student Financial Aid Matching / Level of Effort / Earmarking Special Tests & Provisions § 200.303
REFERENCE: 2024-003 – Special Tests and Provisions – Return of Title IV Funds SFA Cluster (Assistance Listing No. 84.268) Federal Grantor: U.S. Department of Education Facility: Good Samaritan College of Nursing and Health Science Finding: Good Samaritan College of Nursing and Health Science did no...
REFERENCE: 2024-003 – Special Tests and Provisions – Return of Title IV Funds SFA Cluster (Assistance Listing No. 84.268) Federal Grantor: U.S. Department of Education Facility: Good Samaritan College of Nursing and Health Science Finding: Good Samaritan College of Nursing and Health Science did not calculate and return Title IV funds in a timely manner to the U.S. Department of Education, within 45 days after the date the institution determined that a student withdrew. Good Samaritan College of Nursing & Health Science did not provide evidence of an effective review process to ensure the timely calculation and return of Title IV funds to the U.S. Department of Education. Corrective Action Plan: Beginning in April 2024, Financial Aid Services incorporated an additional step to the return disbursement process to ensure timely returns. The additional step occurs after each return to ensure the Common Origination and Disbursement (COD) system shows the return successfully processed for the student. Financial Aid Services reviews the student’s disbursement detail history in COD to confirm the return credit adjustment has been applied to the appropriate record and it shows an applied date at ED within the appropriate timeframe for the return. To document this process has been completed, Financial Aid Services maintains a spreadsheet for all returns. The spreadsheet documents the student, amount of the return, date processed in Financial Aid and Student Accounts, date processed in G5, and date applied at ED per COD. If any issues arise during this review where the return did not successfully apply at ED, Financial Aid Services reviews and resolves rejects immediately so the record can move forward and process successfully within the required timeframe. The Dean of Financial Services validates the report submitted by Financial Aid Services on a monthly basis and submits the document to the President. Both review and sign the documentation. This documentation is presented to the GSC Compliance Oversight Committee to ensure monthly verification of time return of Title IV funds. Person Responsible: Judy Kronenberger, President Good Samaritan College of Nursing and Health Science Completion: April 2024
View Audit 341568
Finding 522292 (2024-002)
Significant Deficiency 2024
Commonspirit Health
IL
Allowable Costs / Cost Principles § 200.303 § 200.430
REFERENCE: 2024-002 – Allowable Costs/Cost Principles Medicaid Cluster (Assistance Listing No. 93.778) Federal Grantor: Health Resources and Services Administration Facility: California Hospital and Medical Center Finding: At California Hospital and Medical Center, controls over the required allo...
REFERENCE: 2024-002 – Allowable Costs/Cost Principles Medicaid Cluster (Assistance Listing No. 93.778) Federal Grantor: Health Resources and Services Administration Facility: California Hospital and Medical Center Finding: At California Hospital and Medical Center, controls over the required allowability criteria with regard to payroll expense were not performed and/or documented throughout the year. Corrective Action Plan: Emails are sent to the supervisor on the Monday after the pay period ends reminding them to sign-off on their direct reports' timecards by the deadline. If the supervisor does not sign off by the deadline a subsequent email is sent. In the email, they are asked to attest that the timecard is approved as is or corrections will be submitted. Payroll stores the overdue timecard approval attestations in Google drive. Person Responsible: Lynn Christopher, System Director Payroll Delivery Completion: July 2024
View Audit 341568
Finding 522285 (2024-001)
Material Weakness 2024
Commonspirit Health
IL
Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.430
REFERENCE: 2024-001 – Allowable Costs/Cost Principles HIV Emergency Relief Project Grants (Assistance Listing No. 93.914) Federal Grantor: Health Resources and Services Administration Facility: St. Mary Medical Center – Long Beach Bailey-Boushay House Finding: At St. Mary Medical Center – Long...
REFERENCE: 2024-001 – Allowable Costs/Cost Principles HIV Emergency Relief Project Grants (Assistance Listing No. 93.914) Federal Grantor: Health Resources and Services Administration Facility: St. Mary Medical Center – Long Beach Bailey-Boushay House Finding: At St. Mary Medical Center – Long Beach and Bailey-Boushay House, controls over the required allowability criteria with regard to payroll expense were not performed and/or documented throughout the year. At Bailey-Boushay House, one employee’s salary that was charged to the grant was not supported by the underlying timesheet for the respective pay period and the related expenditures should not have been charged to the grant and requested for reimbursement. Corrective Action Plan: At St. Mary Medical Center – Long Beach, the leadership team implemented a timecard review process to ensure timecards are properly signed off and approved each pay period, with exceptions confirmed via email from the appropriate manager. At Bailey-Boushay House, each Friday and Monday prior to running payroll, approval reminders are sent to all staff with the time-keeping policy attached. At least two different leaders and/or the scheduling coordinator send these reminders. Staff have been educated on the two-step approval system and it will impact their performance evaluation if there is continued non-compliance. The executive director ensures supervisory follow-up with each name that shows up in the audit report each pay period by Kronos Reports. The Finance Manager reviews the timecard allocations and populates the hours charged to the grant per the timecard on to the salary allocation spreadsheet. The salary allocation spreadsheet is utilized in completing the reimbursement request. The salary allocation spreadsheet is reviewed by the Director of Outpatient Programs as part of the reimbursement request approval process. The questioned costs will be refunded by Bailey-Boushay House to the grantor in February 2025. Person Responsible: Vo Phay Sin, Controller – St. Mary Medical Center, Long Beach Rob Hays, Executive Director – Bailey Boushay House Completion: April 2024 (control implementation) Expected Completion: February 2025 (compliance corrective action)
View Audit 341568 Questioned Costs: $1
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