Corrective Action Plans

Finding 500371 (2023-004)

Significant Deficiency 2023

MA

HUD Housing Programs Reporting Significant Deficiency

Finding No. 2023-004 - Reporting; Significant Deficiency (All Federal Programs) Auditee's Response and Planned Corrective Action The late filing of the 12-31-22 REAC occurred under prior Authority management. We expect the 12-31- 23 REAC to be filed on time. Person Responsible for Corrective Action:...

Finding No. 2023-004 - Reporting; Significant Deficiency (All Federal Programs) Auditee's Response and Planned Corrective Action The late filing of the 12-31-22 REAC occurred under prior Authority management. We expect the 12-31- 23 REAC to be filed on time. Person Responsible for Corrective Action: Earl Fay, Executive Director (617) 698-2169

View Audit 323134

Finding 500367 (2023-003)

Significant Deficiency 2023

Milton Housing Authority

MA

HUD Housing Programs Special Tests & Provisions Significant Deficiency

Finding No. 2023-003 - Special Tests and Provisions: The Milton Housing Authority has contracted a consultant to update the Administrative Plan. The Administrative Plan updates will include section 4.0 and will present the entire plan to the Board of Commissioners for their approval. Planned Impleme...

Finding No. 2023-003 - Special Tests and Provisions: The Milton Housing Authority has contracted a consultant to update the Administrative Plan. The Administrative Plan updates will include section 4.0 and will present the entire plan to the Board of Commissioners for their approval. Planned Implementation Date of Corrective Action: October 1, 2024 Person Responsible for Corrective Action: Earl Fay, Executive Director (617) 698-2169

View Audit 323134

Finding 500366 (2023-002)

Significant Deficiency 2023

Milton Housing Authority

MA

HUD Housing Programs Reporting Significant Deficiency

Finding No. 2023-002 - Reporting; Significant Deficiency (HCV Cluster #14.871 and #14.879) Auditee's Response and Planned Corrective Action The Milton Housing Authority will develop better internal controls over the performance and documentation of SEMAP. To that end, a consultant has been contracte...

Finding No. 2023-002 - Reporting; Significant Deficiency (HCV Cluster #14.871 and #14.879) Auditee's Response and Planned Corrective Action The Milton Housing Authority will develop better internal controls over the performance and documentation of SEMAP. To that end, a consultant has been contracted and continues to train Employees. Staff is working with local HUD representatives for additional support. MHA will also consider outsourcing this to a reputable third party. Planned Implementation Date of Corrective Action: September 27, 2024 Person Responsible for Corrective Action: Earl Fay, Executive Director (617) 698-2169

View Audit 323134

Finding 500365 (2023-001)

Significant Deficiency 2023

Milton Housing Authority

MA

HUD Housing Programs Eligibility Significant Deficiency

Finding No. 2023-001 - Tenant Eligibility: The Milton Housing Authority will continue its implementation of increased oversight for the Housing Choice Voucher Program's tenant compliance requirements. To that end, a consultant has been contracted and continues to train Employees on procedures and do...

Finding No. 2023-001 - Tenant Eligibility: The Milton Housing Authority will continue its implementation of increased oversight for the Housing Choice Voucher Program's tenant compliance requirements. To that end, a consultant has been contracted and continues to train Employees on procedures and documentation mandated by HUD. Additionally, the Milton Housing Authority will review each file to ensure all documentation is complete. Planned Implementation Date of Corrective Action: September 27, 2024 Person Responsible for Corrective Action: Earl Fa_y, Executive Director (617) 698-2169

View Audit 323134

Finding 500364 (2023-001)

None 2023

Palatine Manor Housing Development Fund Corporation 014-Ee-099

NY

HUD Housing Programs Subrecipient Monitoring Eligibility

FINDINGS - FINANCIAL STATEMENT AUDIT None FINDINGS - MAJOR FEDERAL AWARD PROGRAM AUDIT Department of Housing and Urban Development Finding, 2023-001: Major Program: Supportive Housing for the Elderly (Section 202 Capital Advance - Accumulated Balance), Federal Assistance Listing Number 14.157 R...

FINDINGS - FINANCIAL STATEMENT AUDIT None FINDINGS - MAJOR FEDERAL AWARD PROGRAM AUDIT Department of Housing and Urban Development Finding, 2023-001: Major Program: Supportive Housing for the Elderly (Section 202 Capital Advance - Accumulated Balance), Federal Assistance Listing Number 14.157 RECOMMENDATION The auditor recommends ensuring all current and new staff are trained on tenants’ 90-day EIV reports and ensuring they are generated within the required time period to verify tenant information promptly and help reduce errors in subsidy payments. ACTION TAKEN The Project will be monitoring use of the EIV system for move ins and recertifications.

View Audit 323119

Finding 500362 (2023-001)

Significant Deficiency 2023

St Barnabas Hospital

NY

Allowable Costs / Cost Principles Reporting

Finding 2023-001 Significant deficiency regarding Allowable Costs/Cost Principles and lack of documentation supporting management’s review control Information on the federal program: Grantor: Department of Agriculture Pass Through Entity: NYS Department of Health Program Name: WIC Special Supplement...

Finding 2023-001 Significant deficiency regarding Allowable Costs/Cost Principles and lack of documentation supporting management’s review control Information on the federal program: Grantor: Department of Agriculture Pass Through Entity: NYS Department of Health Program Name: WIC Special Supplemental Nutrition Program for Women, Infants, and Children Assistance Listing No.: 10.557 Views of responsible officials and planned corrective actions: Management concurs with the audit finding and has implemented a standardized review and approval process that will be performed prior to monthly vouchers being submitted for reimbursement, including verification of allowability of expenditures and appropriate indirect cost and fringe benefit expense rates. Evidence of the monthly review and approval will be retained. Name of responsible official: Bill Dibitetto VP of Finance Projected completion date: October 31, 2024

View Audit 323118

Finding 500357 (2023-001)

None 2023

County of Middlesex

NJ

Reporting

Management will correct these findings during the year ended December 31, 2024. Additionally, after year end, management updated the cumulative expenditures on a subsequent SLFRF quarterly report to agree to the expenditures noted in the supporting documentation over the life of the program

View Audit 323112

Finding 500351 (2023-004)

Significant Deficiency 2023

Fulton County Government

GA

Subrecipient Monitoring

We continue to update our compliance processes, following implementation of the Fulton County Subrecipient Monitoring Policy and our compliance review project, initiated in 2022. Based on project and staffing that are in place, we can ensure that subrecipients are monitored during the contract perio...

We continue to update our compliance processes, following implementation of the Fulton County Subrecipient Monitoring Policy and our compliance review project, initiated in 2022. Based on project and staffing that are in place, we can ensure that subrecipients are monitored during the contract period noted in the contractual agreements. We have identified and updated the annual monitoring plan to ensure that all subrecipient are monitored and in compliance with the 2 CFR 200.331 federal standards.

View Audit 323109

Finding 500350 (2023-003)

Material Weakness 2023

Fulton County Government

GA

Subrecipient Monitoring

The Fulton County Department of Senior Services concurs with the finding. Although the Department follows the monitoring standards established by the pass-through entity, the recent period subrecipient monitoring is in process and the current year monitoring will be completed within the grant period...

The Fulton County Department of Senior Services concurs with the finding. Although the Department follows the monitoring standards established by the pass-through entity, the recent period subrecipient monitoring is in process and the current year monitoring will be completed within the grant period. Risk assessments were done and have been formally documented and provided to the auditor. The Department will maintain an annual monitoring plan to ensure that all subrecipients are monitored in compliance with 2 CFR200 requirements.

View Audit 323109

Finding 500349 (2023-002)

Material Weakness 2023

Fulton County Government

GA

Subrecipient Monitoring

The Fulton County District Attorney’s Office (FCDAO) was made aware during the recent Department of Justice (DOJ) audit in July 2024 of the need to strengthen compliance in this process. Effective August 2024, processes were revised to meet the 2 CFR 200 compliance requirement. Currently, FCDAO is c...

The Fulton County District Attorney’s Office (FCDAO) was made aware during the recent Department of Justice (DOJ) audit in July 2024 of the need to strengthen compliance in this process. Effective August 2024, processes were revised to meet the 2 CFR 200 compliance requirement. Currently, FCDAO is conducting the required monitoring to meet the response timeline given by the DOJ. The revised subrecipient monitoring process has been documented into a department procedure and is now included in the FCDAO’s standard operating procedure.

View Audit 323109

Finding 500348 (2023-001)

Material Weakness 2023

Fulton County Government

GA

Questioned Costs

The Fulton County District Attorney’s Office (FCDAO) was made aware during the recent Department of Justice audit in July 2024 of the need to strengthen compliance in this process. Effective August 2024, processes were revised to comply with the 2 CFR 200 compliance requirement for documentation. Th...

The Fulton County District Attorney’s Office (FCDAO) was made aware during the recent Department of Justice audit in July 2024 of the need to strengthen compliance in this process. Effective August 2024, processes were revised to comply with the 2 CFR 200 compliance requirement for documentation. The revised processes have been documented and are now included in the FCDAO standard operating procedure for time and effort management.

View Audit 323109 Questioned Costs: $1

Finding 500347 (2023-004)

Material Weakness 2023

City of Greensburg

IN

Procurement, Suspension & Debarment § 200.303 § 200.317 § 200.318 § 200.319 § 200.320

Management of the City will work to adopt a formal procurement policy that is in compliance with Federal Uniform Guidance and State requirements. The City will also assign a federal procurement leader that will help determine requirements for federal versus nonfederal awards as well as ensuring the...

Management of the City will work to adopt a formal procurement policy that is in compliance with Federal Uniform Guidance and State requirements. The City will also assign a federal procurement leader that will help determine requirements for federal versus nonfederal awards as well as ensuring the City’s new procurement policy is followed.

View Audit 323108

Finding 500343 (2023-003)

Significant Deficiency 2023

City of Greensburg

IN

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

Management of the City will work with their contractors, both the construction contractors and the engineering firms hired to oversee and monitor the construction projects, to ensure they understand the wage rate requirements that must be followed for federally funded construction projects. The City...

Management of the City will work with their contractors, both the construction contractors and the engineering firms hired to oversee and monitor the construction projects, to ensure they understand the wage rate requirements that must be followed for federally funded construction projects. The City will implement a periodic monitoring program where the City verifies the contracted engineering or compliance vendors are adhering to the City’s contractual requirements such as obtaining the weekly certified payrolls.

View Audit 323108

Finding 500342 (2023-001)

Material Weakness 2023

La Plata County Colorado

CO

Subrecipient Monitoring Internal Control / Segregation of Duties Material Weakness

Finding 2023-001 Material Weakness, Internal Control Over Compliance and Compliance, Reporting Personnel Responsible for Corrective Action: Adam Rogers Anticipated Completion Date: Already completed Corrective Action Plan: The County agrees with the auditor’s recommendation to improve its internal c...

Finding 2023-001 Material Weakness, Internal Control Over Compliance and Compliance, Reporting Personnel Responsible for Corrective Action: Adam Rogers Anticipated Completion Date: Already completed Corrective Action Plan: The County agrees with the auditor’s recommendation to improve its internal controls related to federal grant reporting requirements and has implemented a process that ensures federal expenditure accounting and reports are prepared by the Grants Analyst and then reviewed and approved by the Deputy Director of Finance or Director of Finance to provide oversight and detect and correct errors before reports are submitted.

View Audit 323102

Finding 500333 (2023-002)

Significant Deficiency 2023

Youthcare

WA

Questioned Costs Allowable Costs / Cost Principles § 200.308 § 200.309 § 200.403

Management’s Corrective Action Plan For the Year Ended December 31, 2023 Contact Person(s): Sophia Hernandez, Chief Operations Officer Sophia.Hernandez@youthcare.org Amber Aman, Deputy Operations Office - Finance Amber.Aman@youthcare.org Finding Number: 2023 - 002 Explanation and specific reasons f...

Management’s Corrective Action Plan For the Year Ended December 31, 2023 Contact Person(s): Sophia Hernandez, Chief Operations Officer Sophia.Hernandez@youthcare.org Amber Aman, Deputy Operations Office - Finance Amber.Aman@youthcare.org Finding Number: 2023 - 002 Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if applicable): No disagreement. Corrective action taken: • Develop a contract expenditure compliance review process created with final review and approval by Deputy Operations Officers. To be established by September 30th, 2024, and implemented in 2025 annual operating plan Anticipated completion date: In Process

View Audit 323098 Questioned Costs: $1

Finding 500330 (2023-002)

Significant Deficiency 2023

Firelands Regional Health System

OH

Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking

The System returned the remainder of funds required. Firelands Regional Medical Center School of Nursing has implemented the following control to prevent this error in the future. The Financial Coordinator will submit a copy of the Return of Title IV funds report to the business office when retur...

The System returned the remainder of funds required. Firelands Regional Medical Center School of Nursing has implemented the following control to prevent this error in the future. The Financial Coordinator will submit a copy of the Return of Title IV funds report to the business office when returning funds. The business office will use this report to make sure the appropriate amount is posted to the student's account.

View Audit 323097 Questioned Costs: $1

Finding 500328 (2023-004)

Significant Deficiency 2023

Lummi Indian Business Council

WA

Equipment & Real Property Management Material Weakness Reporting § 200.313

Person responsible for corrective action plan: Anthony Madera, CFO Lummi Indian Business Council 2665 Kwina Road Bellingham, WA 98226 (360) 384-7181 Condition: Management completed a physical inventory in 2022-2023, but was not able to provide support showing management review and approval. Solut...

Person responsible for corrective action plan: Anthony Madera, CFO Lummi Indian Business Council 2665 Kwina Road Bellingham, WA 98226 (360) 384-7181 Condition: Management completed a physical inventory in 2022-2023, but was not able to provide support showing management review and approval. Solution: With the guidance and authority outlined in the Department’s internal policies and in accordance with 2 CFR, Part 200, Subpart D, Property Standards, The non-Federal entity must submit annually an inventory listing of federally-owned property in its custody to the Federal awarding agency as defined within existing governing statues, regulations, or terms and conditions of the award. Procedures for the delegated staff administering these regulatory activities will follow the minimum requirements of maintaining property records. Final review of inventory will have final reviewed by Department’s CFO of approval and will be documented annually. Corrective action plan will be in accordance with c CFR, Part 200, Subpart F, §200.511 Audit findings follow-up. The Department entered into a professional agreement with Financial Service Advisors, LLC to assess current policies to update standards of management by identifying credentials and experience of senior finance staff who will oversee these activities. Revisions to the policies will provide the Department’s government an extensive manual that will be developed into a fiscal management training. Training will include but not be limited to reviewing procurement methods, fiscal review of ledger activity, and audit responsibility on a quarterly basis and reporting to tribal council. Responsible: Anthony Madera, Chief Financial Officer, Lummi Indian Business Council Anticipated completion date: 06/30/2025

View Audit 323095

Finding 500326 (2023-003)

Significant Deficiency 2023

Lummi Indian Business Council

WA

Eligibility Material Weakness Significant Deficiency

Person responsible for corrective action plan: Anthony Madera, CFO Lummi Indian Business Council 2665 Kwina Road Bellingham, WA 98226 (360) 384-7181 Condition: 2 out of 40 samples were missing proof of insurance in the patient’s file, which is a requirement under the Department's eligibility polic...

Person responsible for corrective action plan: Anthony Madera, CFO Lummi Indian Business Council 2665 Kwina Road Bellingham, WA 98226 (360) 384-7181 Condition: 2 out of 40 samples were missing proof of insurance in the patient’s file, which is a requirement under the Department's eligibility policy. Solution: Implement a standardized process for verifying, documenting, and maintaining proof of required documents (e.g. proof of residency, insurance, etc.) in the patient's file during each visit. This will involve revising and implementing the new procedures manual to verify and document patient intake. The procedures manual will support appropriate communication from data collection to when information is uploaded into EPIC to verify if clients have insurance. Our training plan will incorporate these new methods of collecting data from the clients and outline regular internal auditing of patient files to assist the Tribal Assisters to properly verify documents and communicate with providers to assist clients in enrolling with insurance providers such as but not limited to Washington Apple Health (WAH). Corrective action plan will be in accordance with c CFR, Part 200, Subpart F, §200.511 Audit findings follow-up. Responsible: Kathryn Halverson, Health and Human Services CEO, Lummi Indian Business Council Anticipated completion date: 06/30/2025

View Audit 323095

Finding 500324 (2023-002)

Material Weakness 2023

Lummi Indian Business Council

WA

Allowable Costs / Cost Principles Material Weakness Reporting

Person responsible for corrective action plan: Anthony Madera, CFO Lummi Indian Business Council 2665 Kwina Road Bellingham, WA 98226 (360) 384-7181 Condition: During transactional testing, 11 of 16 individually important items (IIIs) were journal entries with no documented review and approval pro...

Person responsible for corrective action plan: Anthony Madera, CFO Lummi Indian Business Council 2665 Kwina Road Bellingham, WA 98226 (360) 384-7181 Condition: During transactional testing, 11 of 16 individually important items (IIIs) were journal entries with no documented review and approval process. Solution: With the guidance and authority outlined in the Department’s internal policies and in accordance with 2 CFR, Part 200, Subpart E, §200.405 Allocable costs, manual adjustments will be defined as reasonable and allocable as defined within existing governing statues, regulations, or terms and conditions of the award. Levels of delegation of staff administering these regulatory activities will utilize the appropriate credentials request cost adjustments and use prudent judgment to determine those costs are necessary and do not deviate from the Department’s established practices and policies. Final review of cost adjustment requests will be reviewed by Department’s OMB and once approved a signature of review and approval will be documented. Corrective action plan will be in accordance with c CFR, Part 200, Subpart F, §200.511 Audit findings follow-up. The Department entered into a professional agreement with Financial Service Advisors, LLC to assess current policies to update standards of management by identifying credentials and experience of senior finance staff who will oversee these activities. Revisions to the policies will provide the Department’s government an extensive manual that will be developed into a fiscal management training. Training will include but not be limited to reviewing procurement methods, fiscal review of ledger activity, and audit responsibility on a quarterly basis and reporting to tribal council. Responsible: Anthony Madera, Chief Financial Officer, Lummi Indian Business Council Anticipated completion date: 06/30/2025

View Audit 323095

Finding 500323 (2023-001)

None 2023

Rmc Tooele Property, LLC

UT

Cash Management HUD Housing Programs Matching / Level of Effort / Earmarking

Management has reviewed the loan requirements and will ensure that excess cash will not be pulled from the Project except as allowed under the Section 232 guidelines and at annual or semi‐annual intervals. Additional training was provided to the cash director as of November 2023 and will ensure that...

Management has reviewed the loan requirements and will ensure that excess cash will not be pulled from the Project except as allowed under the Section 232 guidelines and at annual or semi‐annual intervals. Additional training was provided to the cash director as of November 2023 and will ensure that excess cash will not be pulled from the Project.

View Audit 323094

Finding 500322 (2023-006)

Material Weakness 2023

Greater Columbia Accountable Community of Health

WA

Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness § 200.303

Recommendation: We recommend that the Organization implements policies and procedures to perform subrecipient monitoring and that monitoring is formally documented and approved. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in respon...

Recommendation: We recommend that the Organization implements policies and procedures to perform subrecipient monitoring and that monitoring is formally documented and approved. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: We will undertake a thorough review and subsequent update of our documented policies and procedures related to federal awards. This review aims to ascertain whether any adjustments are necessary to guarantee that subawarded federal funds are utilized exclusively for their designated purposes. We are dedicated to enhancing our internal controls to adhere to federal regulations concerning the monitoring of our subrecipients. We plan to engage a consultant to help us develop policies and procedures for subrecipient monitoring, as well as to propose an organizational framework for fiscal monitoring that will strengthen our internal controls. We anticipate having the finalized policies, procedures, and training implemented by 12/31/2024. We will develop and implement a risk assessment program for subrecipients, enabling management to monitor the outcomes and demonstrate compliance with federal requirements. Records will be maintained to show that risk assessments were performed. We are dedicated to offering annual training sessions aimed at reinforcing the single audit requirements to our subrecipients. We will establish a subrecipient monitoring/compliance workgroup to define roles and responsibilities for assessing and updating policies and procedures related to subrecipient monitoring and to strengthen internal controls. Name(s) of the contact person(s) responsible for corrective action: Jan Warren/Amber Henderson (Compliance), Haydee Hill (CFO), Sharon Brown (CEO). Planned completion date for corrective action plan: 12/31/2024

View Audit 323092

Finding 500321 (2023-005)

Material Weakness 2023

Greater Columbia Accountable Community of Health

WA

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Material Weakness

Recommendation: We recommend that the Organization’s procurement policy is followed and that procurement procedures are documented, reviewed and approved. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: We will...

Recommendation: We recommend that the Organization’s procurement policy is followed and that procurement procedures are documented, reviewed and approved. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: We will review our current policies and procedures in these areas to determine if any changes should be implemented. We will ensure staff responsible for procurement of goods and services are familiar with applicable federal and state laws and policies for awarding and executing contracts. We are deeply committed to the continuous improvement of our purchasing policies and procedures to uphold the highest standards of transparency and accountability. In this regard, procurement policy will be updated to comply with the Uniform Guidance for federal awards. Furthermore, to strengthen our oversight of sole-source contracts awarded with program and non-program funds, we will introduce stringent measures requiring thorough documentation of the vendor’s or contractor’s qualifications. Name(s) of the contact person(s) responsible for corrective action: Department Head, Jan Warren/Amber Henderson (Compliance), Haydee Hill (CFO), Sharon Brown (CEO). Planned completion date for corrective action plan: 12/31/2024

View Audit 323092

Finding 500320 (2023-004)

Material Weakness 2023

Greater Columbia Accountable Community of Health

WA

Subrecipient Monitoring Internal Control / Segregation of Duties Cash Management § 200.305

Recommendation: We recommend that the Organization implement policies and procedures to ensure subrecipients are paid within 30 days of when the billing is received. If the request is believed to be improper, support for the delay in payment should be maintained. Explanation of disagreement with au...

Recommendation: We recommend that the Organization implement policies and procedures to ensure subrecipients are paid within 30 days of when the billing is received. If the request is believed to be improper, support for the delay in payment should be maintained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: We will review and update our policies and procedures for managing accounts payable. Furthermore, we will provide additional orientation and training sessions focused on disbursements for subrecipients involved in federal grant programs. We will improve the enforcement of policies and procedures by setting up a system to track the receipt and payment of bills. Additionally, we will implement a weekly review by the compliance team to ensure that payments are made on time and that accurate documentation is retained to support any delays in payment requests that are found to be inappropriate. Name(s) of the contact person(s) responsible for corrective action: Jan Warren/Amber Henderson (Compliance), Haydee Hill (CFO) Planned completion date for corrective action plan: 12/30/2024

View Audit 323092

Finding 500319 (2023-003)

Material Weakness 2023

Greater Columbia Accountable Community of Health

WA

Questioned Costs Allowable Costs / Cost Principles Material Weakness

Recommendation: We recommend that the Organization implements policies and procedures to properly calculate and allocate payroll benefits. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: We will develop and imp...

Recommendation: We recommend that the Organization implements policies and procedures to properly calculate and allocate payroll benefits. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: We will develop and implement an allocation plan for payroll benefits. We will develop process and procedures where charging of payroll benefits expenses to federal grants includes the written recommendation from compliance team and written approval of the CFO/CEO prior to payroll benefits being charged to federal grants. We will consult with the grantor to discuss whether the questioned costs identified in the audit should be repaid. Name(s) of the contact person(s) responsible for corrective action: Jan Warren/Amber Henderson (Compliance), Haydee Hill (CFO), Sharon Brown (CEO) Planned completion date for corrective action plan: 12/31/2024

View Audit 323092 Questioned Costs: $1

Finding 500318 (2023-002)

Significant Deficiency 2023

Greater Columbia Accountable Community of Health

WA

Allowable Costs / Cost Principles

Recommendation: We recommend management implement procedures to ensure that unallowable costs are not charged to federal grants. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: We will provide supplementary tra...

Recommendation: We recommend management implement procedures to ensure that unallowable costs are not charged to federal grants. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: We will provide supplementary training focused on the accurate allocation of costs to federal awards, as well as the identification and separation of unallowable costs from allowable costs. We will develop and implement detailed processes and procedures to ensure effective oversight and control of disbursements. These processes will require initial approval from the department head for all disbursements. Subsequently, the compliance team will conduct a secondary review and approval. Finally, all disbursements will necessitate final approval from the CFO/CEO before being processed for payment. This multi-step approval process is designed to ensure proper allocation of costs to federal grants. Name(s) of the contact person(s) responsible for corrective action: Department Head, Jan Warren/Amber Henderson (Compliance), Haydee Hill (CFO), Sharon Brown (CEO). Planned completion date for corrective action plan: December 31, 2024

View Audit 323092

Corrective Action Plans

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