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Corrective Action Plans

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Finding 479688 (2023-005)
Significant Deficiency 2023
Housing Authority of Newberry
SC
Procurement, Suspension & Debarment
2023-005 ALN 14.850 - Public & Indian Housing Program - Procurement Management acknowledges the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Jessica Holcomb, Executive Director Projecte...
2023-005 ALN 14.850 - Public & Indian Housing Program - Procurement Management acknowledges the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Jessica Holcomb, Executive Director Projected Completion Date: December 31, 2024
View Audit 316234
Finding 479687 (2023-004)
Significant Deficiency 2023
Housing Authority of Newberry
SC
Eligibility HUD Housing Programs Internal Control / Segregation of Duties
2023-004 ALN 14.871 – Housing Voucher Cluster – Eligibility Management acknowledges the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Jessica Holcomb, Executive Director Projected Comple...
2023-004 ALN 14.871 – Housing Voucher Cluster – Eligibility Management acknowledges the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Jessica Holcomb, Executive Director Projected Completion Date: December 31, 2024
View Audit 316234
Finding 479686 (2023-003)
Significant Deficiency 2023
Housing Authority of Newberry
SC
Eligibility HUD Housing Programs Internal Control / Segregation of Duties
2023-003 ALN 14.850 - Public & Indian Housing Program - Eligibility Management acknowledges the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Jessica Holcomb, Executive Director Projecte...
2023-003 ALN 14.850 - Public & Indian Housing Program - Eligibility Management acknowledges the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Jessica Holcomb, Executive Director Projected Completion Date: December 31, 2024
View Audit 316234
Finding 479685 (2023-002)
Significant Deficiency 2023
Housing Authority of Newberry
SC
Questioned Costs HUD Housing Programs Internal Control / Segregation of Duties
2023-002 ALN 14.850 - Public & Indian Housing Program - Allowable Activities - Use of Operating Funds for Capital Improvements Management acknowledges the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correcti...
2023-002 ALN 14.850 - Public & Indian Housing Program - Allowable Activities - Use of Operating Funds for Capital Improvements Management acknowledges the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Jessica Holcomb, Executive Director Projected Completion Date: December 31, 2024
View Audit 316234 Questioned Costs: $1
Universal Academy Charter School
MN
Reporting § 200.512
REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE 2023-006 Federal Reporting Deadline Finding Summary 2 CFR Part 200, Subpart F, § 200.512(a)(1) requires the Academy’s audited SEFA and federal reporting package to be submitted ...
REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE 2023-006 Federal Reporting Deadline Finding Summary 2 CFR Part 200, Subpart F, § 200.512(a)(1) requires the Academy’s audited SEFA and federal reporting package to be submitted to the federal audit clearinghouse within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or 9 months after the end of the audit period. The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2023, were not submitted to the federal audit clearinghouse within 9 months after the end of the audit period. Corrective Action Plan Actions Planned – The audit of the Academy’s SEFA for the year ended June 30, 2023 was not completed within the nine-month reporting period. The completion of the Academy’s audited annual financial statements for the year ended June 30, 2023, which is a required component of the federal reporting package, was delayed beyond the 9 month deadline pending obtaining sufficient audit evidence. Academy management will ensure that all information required to comply with federal reporting requirements will be completed and submitted in a timely manner going forward. Official Responsible – The Academy’s Executive Director, Farhiya Einte. Planned Completion Date – June 30, 2024. Disagreement With or Explanation of Finding – The Academy agrees with this finding. Plan to Monitor – The Academy’s Executive Director, Farhiya Einte, will monitor the year-end financial closing and reporting process to ensure all federal and state reporting requirements are complied with in the future.
View Audit 316231
Finding 479661 (2023-005)
Material Weakness 2023
Universal Academy Charter School
MN
Reporting Internal Control / Segregation of Duties § 200.502 § 200.510
MATERIAL WEAKNESS IN INTERNAL CONTROL OVER COMPLIANCE – SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS 2023-005 Reporting Compliance Requirement Finding Summary 2 CFR § 200.510 requires that the Academy prepare appropriate financial statements, including the Schedule of Expenditures of Federal Awar...
MATERIAL WEAKNESS IN INTERNAL CONTROL OVER COMPLIANCE – SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS 2023-005 Reporting Compliance Requirement Finding Summary 2 CFR § 200.510 requires that the Academy prepare appropriate financial statements, including the Schedule of Expenditures of Federal Awards (SEFA) for the year ended June 30, 2023, which must include the total federal awards expended as determined in accordance with 2 CFR § 200.502. Management is responsible for establishing and maintaining effective internal controls over compliance with requirements applicable to federal programs, including separately tracking federal expenditures within the finance system to provide for accurate preparation of the SEFA. During our audit, we noted the Academy did not have sufficient controls in place to ensure completeness of the SEFA and compliance with this requirement. The Academy’s SEFA was understated by $158,815 in federal expenditures related to the Emergency Connectivity Fund federal program. Corrective Action Plan Actions Planned – The Academy will implement new processes and procedures which address this internal control finding to comply with the Uniform Guidance in the future. Official Responsible – The Academy’s Executive Director, Farhiya Einte. Planned Completion Date – June 30, 2024. Disagreement With or Explanation of Finding – The Academy agrees with this finding. Plan to Monitor – The Academy’s Executive Director, Farhiya Einte, will assure appropriate internal controls and procedures are in place to ensure compliance with reporting compliance requirements in the future.
View Audit 316231
Finding 479659 (2023-003)
Significant Deficiency 2023
Universal Academy Charter School
MN
Equipment & Real Property Management Procurement, Suspension & Debarment Significant Deficiency § 200.313
SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE – PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION – COVID-19 – EDUCATION STABILIZATION FUND (FEDERAL ALN 84.425) 2023-003 Internal Control Over Compliance With Equipment and Real Property Management Requirements Finding Summary 2 CFR § ...
SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE – PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION – COVID-19 – EDUCATION STABILIZATION FUND (FEDERAL ALN 84.425) 2023-003 Internal Control Over Compliance With Equipment and Real Property Management Requirements Finding Summary 2 CFR § 200.313(d)(1) requires the Academy to designate fixed assets purchased under federal programs and to maintain related property records, including a description of the property, a serial number or other unique identification number, the source of funding for the property (including the federal Assistance Listing Number), who holds title, the acquisition date, cost of the property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, use, and condition of the property, and any ultimate disposition data, including the date of disposal and sale price of the property. During our audit, we noted that the Academy did not have sufficient controls in place within the COVID-19 – Education Stabilization Fund federal program to specifically identify federally-funded fixed assets and maintain the required records as noted above to assure compliance with federal equipment and real property management requirements. Corrective Action Plan Actions Planned – The Academy plans to review its internal control procedures to ensure future compliance with the federal compliance requirements specific to equipment and real property management for the COVID-19 – Education Stabilization Fund federal program. Official Responsible – The Academy’s Executive Director, Farhiya Einte. Planned Completion Date – June 30, 2024. Disagreement With or Explanation of Finding – The Academy agrees with this finding. Plan to Monitor – The Academy’s Executive Director, Farhiya Einte, will ensure that federally-funded fixed assets are distinguishable within the Academy’s finance system. The Academy also intends to review its control procedures relating to equipment and real property management requirements to ensure compliance for future federal awards expenditures.
View Audit 316231
Finding 479656 (2023-004)
Material Weakness 2023
Universal Academy Charter School
MN
Procurement, Suspension & Debarment § 200.318
MATERIAL WEAKNESS IN INTERNAL CONTROL OVER COMPLIANCE AND REPORTABLE INSTANCES OF NONCOMPLIANCE – U.S. DEPARTMENT OF AGRICULTURE – PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION – CHILD NUTRITION CLUSTER (ALN 10.553, 10.555, AND 10.559) 2023-004 Internal Control Over Compliance and Reportable In...
MATERIAL WEAKNESS IN INTERNAL CONTROL OVER COMPLIANCE AND REPORTABLE INSTANCES OF NONCOMPLIANCE – U.S. DEPARTMENT OF AGRICULTURE – PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION – CHILD NUTRITION CLUSTER (ALN 10.553, 10.555, AND 10.559) 2023-004 Internal Control Over Compliance and Reportable Instances of Noncompliance With Federal Procurement, and Suspension and Debarment Requirements Finding Summary 2 CFR § 180 and 2 CFR § 200.318-327 requires the Academy to establish and maintain effective internal control over compliance with requirements applicable to federal program expenditures, including procurement, and suspension and debarment requirements applicable to the child nutrition cluster federal programs. During our audit, we noted the Academy did not have sufficient controls in place resulting in material noncompliance within its child nutrition cluster federal programs to ensure compliance with federal procurement requirements related to methods of procurement and to assure that it was not contracting for goods or services with parties that are suspended or debarred, or whose principals are suspended or debarred from participating in contracts involving the expenditures of federal program funds. Corrective Action Plan Actions Planned – The Academy will review its policies and procedures relating to procurement, and suspension and debarment for its federal programs to ensure compliance with the Uniform Guidance in the future. The review of procedures will also include steps to assure that academy personnel are following the requirements of the Uniform Guidance related to methods of procurement, and suspension and debarment, including maintaining appropriate documentation. Official Responsible – The Academy’s Executive Director, Farhiya Einte. Planned Completion Date – June 30, 2024. Disagreement With or Explanation of Finding – The Academy agrees with this finding. Plan to Monitor – The Academy’s Executive Director, Farhiya Einte, will assure appropriate internal controls and procedures are in place to ensure compliance with procurement, and suspension and debarment requirements.
View Audit 316231
Finding 479654 (2023-002)
Material Weakness 2023
Helping Ourselves Pursue Enrichment, Inc.
AZ
Allowable Costs / Cost Principles
HOPE will continue to use “classes” consistently in the accounting software to capture program expenditures by funding source. Anticipated completion date: 7/30/24. Responsible Contact Person: Rosa Spallieri.
HOPE will continue to use “classes” consistently in the accounting software to capture program expenditures by funding source. Anticipated completion date: 7/30/24. Responsible Contact Person: Rosa Spallieri.
View Audit 316229
Finding 479653 (2023-003)
Significant Deficiency 2023
Primary Care Health Services, Inc.
PA
Management concurs with this finding. We will implement a formal review process to ensure timely submissions.
Management concurs with this finding. We will implement a formal review process to ensure timely submissions.
View Audit 316218
Finding 479652 (2023-002)
Significant Deficiency 2023
Primary Care Health Services, Inc.
PA
Management agrees with this finding. We will implement a formal review process to prevent future errors and ensure timely submissions.
Management agrees with this finding. We will implement a formal review process to prevent future errors and ensure timely submissions.
View Audit 316218
Finding 479651 (2023-001)
Significant Deficiency 2023
Primary Care Health Services, Inc.
PA
PCHS is in the process of training all reception staff to ensure that sliding fee scale applications are provided to patients and that completed applications are correctly filed and stored to support patients' sliding fee receipts. PCHS will implement quarterly reviews of appropriate support to just...
PCHS is in the process of training all reception staff to ensure that sliding fee scale applications are provided to patients and that completed applications are correctly filed and stored to support patients' sliding fee receipts. PCHS will implement quarterly reviews of appropriate support to justify patients' receipt of sliding fee discounts.
View Audit 316218
Finding 479620 (2023-002)
Significant Deficiency 2023
Iowa Regional Utilities Association
IA
Internal Control / Segregation of Duties Significant Deficiency
The Association has implemented controls to help mitigate the segregation of duties issue noted. The CEO reviews and approves all invoices prior to payment. The Association provides a list of disbursements to the Board of Directors monthly as well as a completed set of financial statements. Manageme...
The Association has implemented controls to help mitigate the segregation of duties issue noted. The CEO reviews and approves all invoices prior to payment. The Association provides a list of disbursements to the Board of Directors monthly as well as a completed set of financial statements. Management, including the Board of Directors, continues to have discussions regarding cost effective methods to obtain additional controls, including potential new staff and realignment of duties, however, at this time, the Association has determined that the cost of eliminating this deficiency would exceed its benefit.
View Audit 316211
Finding 479613 (2023-003)
Material Weakness 2023
Latin American Association, Inc.
GA
Matching / Level of Effort / Earmarking § 200.303 § 200.306
Grantee Response and Corrective Action Plan: We concur with this finding and have implemented measures to mitigate the repetition of additional occurrences. In July 2023, the Accounting Manager, Grants Manager, and Grants Supervisor attended the 2023 Southern Grants Forum in Nashville, TN. This in...
Grantee Response and Corrective Action Plan: We concur with this finding and have implemented measures to mitigate the repetition of additional occurrences. In July 2023, the Accounting Manager, Grants Manager, and Grants Supervisor attended the 2023 Southern Grants Forum in Nashville, TN. This investment in training assisted these key employees in understanding and implementing procedures to effectively match Federal Grant awards. We have updated our Policy and Procedures Manual to reflect a new policy of matching Federal Grant awards with non‐federal funding. The Grants Supervisor reviews all invoices submitted by the Grants Manager to ensure compliance with this new policy. Responsible Parties: Kimberly Yoo, CFO Whitney Gillis, Director of RD Mary Guzman, Accounting Supervisor Date Corrected: 7/1/2023
View Audit 316202
Finding 479606 (2023-002)
Material Weakness 2023
Latin American Association, Inc.
GA
Questioned Costs Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles § 200.303 § 200.430
Grantee Response and Corrective Action Plan: We concur with this finding and have implemented measures to mitigate the repetition of additional occurrences. In July 2023, a new policy was implemented that requires employees to record their time as a percentage across all grants in which they work....
Grantee Response and Corrective Action Plan: We concur with this finding and have implemented measures to mitigate the repetition of additional occurrences. In July 2023, a new policy was implemented that requires employees to record their time as a percentage across all grants in which they work. The employee records this allocation at least weekly within a time keeping software system. Employees and supervisors are now required to review and acknowledge payroll allocations across grants by signing weekly timesheets. Timesheets will be retained and used as backup by the Grants Department when invoicing the Grantor for expense reimbursement. In addition, we have updated our Policy and Procedures Manual to reflect this policy. Responsible Parties: Kimberly Yoo, CFO Whitney Gillis, Director of RD Mary Guzman, Accounting Supervisor Date Corrected: 7/1/2023
View Audit 316202 Questioned Costs: $1
Finding 479605 (2023-003)
Significant Deficiency 2023
Iron County Hospital District Dba: Iron County Medical Center
IL
Allowable Costs / Cost Principles Reporting Significant Deficiency
DEPARTMENT OF HEALTH AND HUMAN SERVICES 2023 – 003 COVID-19 Provider Relief Funding and American Rescue Plan Rural Payments Recommendation: We recommend the Medical Center design controls to ensure documentation is completed timely and sufficiently on how costs are necessary to respond to COVID-19....
DEPARTMENT OF HEALTH AND HUMAN SERVICES 2023 – 003 COVID-19 Provider Relief Funding and American Rescue Plan Rural Payments Recommendation: We recommend the Medical Center design controls to ensure documentation is completed timely and sufficiently on how costs are necessary to respond to COVID-19. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Management has identified that the Medical Center has more than a sufficient amount of lost revenues related to COVID-19 to offset this difference. Action taken in response to finding: The Medical Center will ensure that controls are put into place to capture Covid specific costs in accordance with HHS guidelines. Name of the contact person responsible for corrective action: Kayla Chamberlin, Controller Planned completion date for corrective action plan: July 1, 2023
View Audit 316188
Finding 479603 (2023-001)
Significant Deficiency 2023
Hawaii Council for the Humanities
HI
Procurement, Suspension & Debarment § 200.319
Hawaiʻi Council for the Humanities Fiscal year ended Oct 31, 2023 Finding No.: 2023-001 Procurement July 15, 2024 Views of Responsible Official(s) and Planned Corrective Action: HCH concurs with the finding. Management notes additional context: HCH was dealing with staff shortage/transition at t...
Hawaiʻi Council for the Humanities Fiscal year ended Oct 31, 2023 Finding No.: 2023-001 Procurement July 15, 2024 Views of Responsible Official(s) and Planned Corrective Action: HCH concurs with the finding. Management notes additional context: HCH was dealing with staff shortage/transition at the time. Documentation was created but was not filed/kept appropriately. HCH can strengthen staff understanding of the policy as well as procedure for keeping documentation. Corrective action plan: Fiscal and Admin Assistant to create a formal filing system for procurement documentation. Executive Director and Deputy Director to review HCH procurement policies with all staff and with accountants. Person Responsible: Aiko Yamashiro, HCH Executive Director Anticipated Completion Date: Aug 1 2024
View Audit 316184
Finding 479602 (2023-001)
Material Weakness 2023
Royalton Fire District #1
VT
Procurement, Suspension & Debarment Allowable Costs / Cost Principles Material Weakness § 200.318 § 200.327
CORRECTIVE ACTION PLAN {Concerning Finding 2023-001-RF3-407-3.0) Contact Person Responsible for Corrective Action: Judy L. Hayward Corrective Action: The Royalton Fire District 1 will take the following actions to address finding 2023-01. We will prepare and adopt a Federal Procurement Policy. Antic...
CORRECTIVE ACTION PLAN {Concerning Finding 2023-001-RF3-407-3.0) Contact Person Responsible for Corrective Action: Judy L. Hayward Corrective Action: The Royalton Fire District 1 will take the following actions to address finding 2023-01. We will prepare and adopt a Federal Procurement Policy. Anticipated Completion Date: June 30, 2024.
View Audit 316182
Finding 479601 (2023-002)
Significant Deficiency 2023
City of Peoria, Illinois
IL
Procurement, Suspension & Debarment Internal Control / Segregation of Duties Significant Deficiency
U.S. DEPARTMENT OF COMMERCE 2023-002 COVID 19 – Coronavirus State and Local Fiscal Recovery Funds (Federal Assistance Listing Number 21.027) Recommendation: To ensure compliance, we recommend strengthening of internal control by training multiple staff how to complete vendor checks required by the U...
U.S. DEPARTMENT OF COMMERCE 2023-002 COVID 19 – Coronavirus State and Local Fiscal Recovery Funds (Federal Assistance Listing Number 21.027) Recommendation: To ensure compliance, we recommend strengthening of internal control by training multiple staff how to complete vendor checks required by the Uniform Guidance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The vendor status was not properly checked due to staff oversight and unfamiliarity with compliance requirements. The City has educated staff entering contracts that will use grant funding on the importance of checking for suspended or debarred status before engaging. Training of staff on procedures to check suspended or debarred status will also be implemented. Name of the contact person responsible for corrective action: Kyle Cratty, Finance Director Planned completion date for corrective action plan: On-going
View Audit 316174
Finding 479600 (2023-005)
Significant Deficiency 2023
Spanish Speaking Unity Council of Alameda County, Inc.
CA
Subrecipient Monitoring § 200.332
Sandra Dalida, CFO September 30, 2024 AL# 2 1.027 - Coronavirus State and Local Recovery Funds; 2023 Pursuant to CFR Section 200.332(b), pass-through ent1t1es must evaluate each subrecipient's risk of noncompliance with Federal statutes, regulations, and the tenns and conditions of the subaward for ...
Sandra Dalida, CFO September 30, 2024 AL# 2 1.027 - Coronavirus State and Local Recovery Funds; 2023 Pursuant to CFR Section 200.332(b), pass-through ent1t1es must evaluate each subrecipient's risk of noncompliance with Federal statutes, regulations, and the tenns and conditions of the subaward for purposes of determining the appropriate subrecipient monitoring. The Unity Council did not perform a risk assessment of subrecipients. Management is in agreement with the finding and is in the process of developing and documenting a risk assessment process. Chief Financial Officer, Sandra Dalida Chief Operating Officer Chief Program Officer September 30, 2024
View Audit 316169
Finding 479596 (2023-001)
Significant Deficiency 2023
Town of Westernport
MD
Internal Control / Segregation of Duties
TOWN PLANS TO REVIEW INTERNAL CONTROLS
TOWN PLANS TO REVIEW INTERNAL CONTROLS
View Audit 316141
Finding 479592 (2023-002)
Material Weakness 2023
Moniteau School District
PA
Questioned Costs Procurement, Suspension & Debarment § 200.318 § 200.320
CONDITION: During my review of the District’s compliance with the requirements for noncompetitive procurement, I noted the District did not document its rationale for purchases made from ‘Associates in Counseling’. CRITERIA: In accordance with Section 2 CFR 200.318(i) of the Uniform Guidance, the...
CONDITION: During my review of the District’s compliance with the requirements for noncompetitive procurement, I noted the District did not document its rationale for purchases made from ‘Associates in Counseling’. CRITERIA: In accordance with Section 2 CFR 200.318(i) of the Uniform Guidance, the District must maintain records sufficient to detail the history of procurement. These records include but are not limited to the rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. Furthermore, Section 2 CFR 200.320(c’) of the Uniform Guidance details five (5) circumstances in which noncompetitive procurement can be used. RECOMMENDATION: I recommend that for all future purchases involving noncompetitive procurement, that the District adhere to the requirements of 1) the District’s Procurement Policy for Federal Programs (#626), and 2) Section 2 CFR 200.320(c) of the Uniform Guidance. MANAGEMENT’S PLANNED CORRECTIVE ACTION: For noncompetitive procurement, the District will maintain records sufficient to detail the history of procurement. These records will include but are not limited to the rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. The District’s timeframe for implementation is effective immediately.
View Audit 316135 Questioned Costs: $1
Finding 479591 (2023-001)
Material Weakness 2023
Moniteau School District
PA
Questioned Costs Procurement, Suspension & Debarment § 200.318
CONDITION: The Moniteau School District contracted with a third-party vendor (Smart Solutions Technologies) for technology equipment (Smart Boards and Mobile Carts) for the District which exceeded the threshold for competitive procurement. The District was unable to provide documentation to verify ...
CONDITION: The Moniteau School District contracted with a third-party vendor (Smart Solutions Technologies) for technology equipment (Smart Boards and Mobile Carts) for the District which exceeded the threshold for competitive procurement. The District was unable to provide documentation to verify that the third-party procurement contract was competitively procured, such as a bid evaluation and public solicitation. CRITERIA: 24 Pa. Statutes 751 of the Public-School Code and Section 2 CFR 200.318(i) of the Uniform Guidance prescribes the bidding requirements for equipment, supplies, and work of any nature made by a school district whereby the cost exceeds certain dollar thresholds as adjusted annually for an inflation index. As specified in 2 CFR 200. 318(i) of the Uniform Guidance, the District must maintain records sufficient to detail the history of procurement. These records will include, but are not necessarily limited to, the following: rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. RECOMMENDATION: I am recommending that the management of the School District review and update as necessary its procurement policies to ensure retention of the appropriate procurement documentation, in all instances, so as to comply with all applicable sections of the Uniform Guidance, in specifically, Section 2 CFR 200.318(i) of the Uniform Guidance. In addition, I am recommending that management contact the PA Department of Education, and explain the circumstances and oversight, and seek direction as to the allowability of this program cost in writing for their permanent files. MANAGEMENT’S CORRECTIVE ACTION PLAN: Management will review and update as necessary, it’s current procurement policies and procedures to ensure compliance with all applicable sections of the Uniform Guidance, in specifically, Section 2 CFR 200.318(i) of the Uniform Guidance. The timeframe for completion of this process will be finalized during the District’s 2024-2025 fiscal year and will be revised on an ongoing basis as required by new policy directives from oversight agencies.
View Audit 316135 Questioned Costs: $1
Finding 479590 (2023-003)
Material Weakness 2023
Moniteau School District
PA
Reporting § 200.344
CONDITION: During my review of the District’s compliance with the laws and regulations related to filing its federal grant program Final Expenditure Reports (FER), I noted that the School District did not file the Final Expenditure Report for the ESSER I grant program. The report was required to b...
CONDITION: During my review of the District’s compliance with the laws and regulations related to filing its federal grant program Final Expenditure Reports (FER), I noted that the School District did not file the Final Expenditure Report for the ESSER I grant program. The report was required to be filed with the Pennsylvania Department of Education (PDE) no later than 90 days after the end date of the grant period (September 30, 2022), or within 30 days of expending all grant funding. CRITERIA: The Department of Education requires the completion and submission of a ‘Final Expenditure Report’ (FER) within 30 days of expending all grant funding. In addition, Section 2 CFR 200.344 of the Uniform Guidance requires the submission of financial reports no later than 90 calendar days after the end date of the grant period for performance. RECOMMENDATION: I recommend that the District develop fiscal procedures to ensure that ‘Final Expenditure Reports’ for future fiscal years are completed and filed in a timely manner based on supporting financial information obtained from the District’s business office, in order to 1) comply with PDE reporting requirements for the District’s applicable federal programs, and 2) to avoid any future sanctions or withholding of grant monies from PDE as a result of not filing these reports in a timely manner. MANAGEMENT’S PLANNED CORRECTIVE ACTION: Management is currently implementing procedures to ensure the timely preparation and submission of all required federal financial report filings with the Department of Education, including but not limited to, the Final Expenditure Reports in compliance with PDE rules and regulations. The timeframe for implementation of these duties is effective immediately.
View Audit 316135
Finding 479586 (2023-002)
Material Weakness 2023
Care Alliance Health Center
CT
Procurement, Suspension & Debarment
Finding 2023.002 - Procurement, Suspension and Debarment Recommendation The Organization should develop a written procedure to review all vendors in accordance with the Uniform Guidance requirements for suspension and debarment. This procedure should be reviewed with the appropriate staff to ensure ...
Finding 2023.002 - Procurement, Suspension and Debarment Recommendation The Organization should develop a written procedure to review all vendors in accordance with the Uniform Guidance requirements for suspension and debarment. This procedure should be reviewed with the appropriate staff to ensure compliance with the requirement. Action Taken We acknowledge the audit finding 2023.002 regarding the need for a written procedure to review all vendors in accordance with the Uniform Guidance requirements for suspension and debarment. Immediate Actions Taken: 1. Conducted an immediate review of all vendors applied to the HBO grant in FY23 to ensure none are on the suspension and debarment list. 2. Initiated an immediate review of all current vendors to ensure compliance with suspension and debarment requirements. 3. Informed all relevant administrative staff about the importance of complying with suspension and debarment requirements. Future Actions: 1. Develop Written Procedure: Create a comprehensive procedure to review all vendors in accordance with the Uniform Guidance requirements for suspension and debarment. 2. Training Program: Implement a training program to educate relevant staff on the new procedure. 3. Integration: Integrate the new vendor review procedure into Care Alliance's overall procurement policy. Responsible Parties: 1. The Controller will develop the written procedure and ensure alignment with Uniform Guidance requirements. 2. The Controller will oversee the training program. 3. The Controller or CFO will monitor adherence to the procedure and conduct regular audits. Timeline: 1. Procedure draft completion: August 15, 2024 2. Review and approval by senior management: August 31, 2024 3. Initial staff training session: September 15, 2024 4. Follow-up training sessions: As needed 5. Quarterly compliance audits: Starting January 1, 2025 Monitoring and Reporting: 1. The Controller or CFO will conduct quarterly audits and provide reports to the executive team. If there are any question regarding this plan, please e-mail Anna Kacki at akacki@carealliance.org.
View Audit 316128
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