Corrective Action Plans

Finding 383886 (2023-003)

Significant Deficiency 2023

PR

Reporting Subrecipient Monitoring

Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Uniform Guidance Audit Period: July 1, 2022 – June 30, 2023 ...

Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Uniform Guidance Audit Period: July 1, 2022 – June 30, 2023 Fiscal Year: 2022-2023 Principal Executive: Hon. Rolando Ortiz Velázquez, Mayor Contact Person: Mrs. Eunice Diaz, Finance and Budget Director Phone: (787) 738-3211 Original Finding Number: 2023-003 Statement of Concurrence or Non concurrence: We concur with the finding. Corrective Action: At the beginning of the fiscal year 2023-2024, ACUDEN authorized the use of Rock Solid’s Streamline Accounting System as the official accounting system for the Head Start Program. (Contract 2023-001904). This action corrects this finding. Regarding the delivery of the Federal Financial Report SF-425, the report was delivered to ACUDEN, although at the time of the audit evidence of its delivery could not be shown. ACUDEN was asked to send us a copy of the process sheet for the delivery of the report. Internal controls will be implemented to ensure this type of situation does not occur. Implementation Date: During fiscal year 2024-2025. Responsible Person: Mrs. Idenisse Díaz Head Start Program Director

View Audit 296900

Finding 383877 (2023-004)

Significant Deficiency 2023

Family Service Agency of Santa Barbara

CA

Subrecipient Monitoring § 200.332

Management Response and Corrective Action Plan We agree with this finding and will have the Corrective Action Plan completed and implemented no later than February 29, 2024. Views of Responsible Officials and Corrective Actions Management of Family Service Agency of Santa Barbara County agrees wi...

Management Response and Corrective Action Plan We agree with this finding and will have the Corrective Action Plan completed and implemented no later than February 29, 2024. Views of Responsible Officials and Corrective Actions Management of Family Service Agency of Santa Barbara County agrees with the findings noted above, and will implement proper internal controls to correct the issues noted. Contact Information for Responsible Officials Lisa Brabo, Chief Executive Officer, 805-965-1001 ex. 1240 Jaime Kuczkowski, CFO/Director of Finance, 805-618-3125 Cynthia MacDuff, FSS Program Director – North County, 805-588-1407

View Audit 296896

Finding 383876 (2023-003)

Significant Deficiency 2023

Family Service Agency of Santa Barbara

CA

Subrecipient Monitoring § 200.332

Management Response and Corrective Action Plan We agree with this finding and will have the Corrective Action Plan completed and implemented no later than February 29, 2024. Views of Responsible Officials and Corrective Actions Management of Family Service Agency of Santa Barbara County agrees wi...

Management Response and Corrective Action Plan We agree with this finding and will have the Corrective Action Plan completed and implemented no later than February 29, 2024. Views of Responsible Officials and Corrective Actions Management of Family Service Agency of Santa Barbara County agrees with the findings noted above, and will implement proper internal controls to correct the issues noted. Contact Information for Responsible Officials Lisa Brabo, Chief Executive Officer, 805-965-1001 ex. 1240 Jaime Kuczkowski, CFO/Director of Finance, 805-618-3125 Paul Katan, Director of Grants and Partnerships, 805-965-1001 ext. 1255 Arcelia Sencion, Chief Strategy and North County Programs Officer, 805-433-5921

View Audit 296896

Finding 383875 (2023-002)

Significant Deficiency 2023

Family Service Agency of Santa Barbara

CA

Subrecipient Monitoring § 200.332

Management Response and Corrective Action Plan We agree with this finding and will have the Corrective Action Plan completed and implemented no later than February 29, 2024. Views of Responsible Officials and Corrective Actions Management of Family Service Agency of Santa Barbara County agrees wi...

Management Response and Corrective Action Plan We agree with this finding and will have the Corrective Action Plan completed and implemented no later than February 29, 2024. Views of Responsible Officials and Corrective Actions Management of Family Service Agency of Santa Barbara County agrees with the findings noted above, and will implement proper internal controls to correct the issues noted. Contact Information for Responsible Officials Lisa Brabo, Chief Executive Officer, 805-965-1001 ex. 1240 Jaime Kuczkowski, CFO/Director of Finance, 805-618-3125 Cynthia MacDuff, FSS Program Director – North County, 805-588-1407

View Audit 296896

Finding 383874 (2023-001)

Significant Deficiency 2023

Family Service Agency of Santa Barbara

CA

Subrecipient Monitoring § 200.332

Management Response and Corrective Action Plan We agree with this finding and will have the Corrective Action Plan completed and implemented no later than February 29, 2024. Views of Responsible Officials and Corrective Actions Management of Family Service Agency of Santa Barbara County agrees wi...

Management Response and Corrective Action Plan We agree with this finding and will have the Corrective Action Plan completed and implemented no later than February 29, 2024. Views of Responsible Officials and Corrective Actions Management of Family Service Agency of Santa Barbara County agrees with the findings noted above, and will implement proper internal controls to correct the issues noted. Contact Information for Responsible Officials Lisa Brabo, Chief Executive Officer, 805-965-1001 ex. 1240 Jaime Kuczkowski, CFO/Director of Finance, 805-618-3125 Paul Katan, Director of Grants and Partnerships, 805-965-1001 ext. 1255 Arcelia Sencion, Chief Strategy and North County Programs Officer, 805-433-5921

View Audit 296896

Finding 383852 (2023-001)

Significant Deficiency 2023

Bay Path University

MA

Student Financial Aid Matching / Level of Effort / Earmarking

Corrective Action Plan The University reviewed the student in this finding and feel this is an isolated instance for not returning funds within the 45 requirements. The University conducted a sample review of students with a R2T4 calculation which resulted in a return of federal aid funds. The Univ...

Corrective Action Plan The University reviewed the student in this finding and feel this is an isolated instance for not returning funds within the 45 requirements. The University conducted a sample review of students with a R2T4 calculation which resulted in a return of federal aid funds. The University did not find any additional instances of this situation. The University is reviewing current process and procedures to ensure unearned aid is returned within 45 days. Timeline for Implementation of Corrective Action Plan Fiscal year 2023 Contact Person Stephanie King Executive Director of Student Financial Services

View Audit 296870

Finding 383849 (2023-005)

Significant Deficiency 2023

Indigenous Peoples Task Force

MN

Allowable Costs / Cost Principles § 200.430

2023-005: Payroll Timecard Approval Federal Departments: Department of Health and Human Services Assistance Listing #: 93.612 and 93.939 Compliance and Internal Controls Significant Deficiency Category of Finding – Allowable Costs/ Cost Principles Name of contact person – Sharon Day, Exe...

2023-005: Payroll Timecard Approval Federal Departments: Department of Health and Human Services Assistance Listing #: 93.612 and 93.939 Compliance and Internal Controls Significant Deficiency Category of Finding – Allowable Costs/ Cost Principles Name of contact person – Sharon Day, Executive Director Corrective action – Management will review policies and procedures to ensure all timecards are reviewed by responsible individual. Completion date – Management and the Board of Directors implemented the above as of January 2024.

View Audit 296866

Finding 383846 (2023-004)

Significant Deficiency 2023

Indigenous Peoples Task Force

MN

Allowable Costs / Cost Principles Significant Deficiency Matching / Level of Effort / Earmarking § 200.430

2023-004: Lack of Payroll Documentation Federal Departments: Department of Health and Human Services Assistance Listing #: 93.612 and 93.939 Internal Controls Significant Deficiency Category of Finding – Allowable Costs/ Cost Principles Name of contact person – Sharon Day, Executive Direc...

2023-004: Lack of Payroll Documentation Federal Departments: Department of Health and Human Services Assistance Listing #: 93.612 and 93.939 Internal Controls Significant Deficiency Category of Finding – Allowable Costs/ Cost Principles Name of contact person – Sharon Day, Executive Director Corrective action – Management will review policies and procedures to ensure information is complete and up-to-date. Completion date – Management and the Board of Directors implemented the above as of January 2024.

View Audit 296866

Finding 383845 (2023-001)

Material Weakness 2023

Indigenous Peoples Task Force

MN

Questioned Costs Cash Management Material Weakness § 200.302

2023-001: Overspent Grant Federal Departments: Department of Health and Human Services Assistance Listing #: 93.243 Compliance and Internal Controls Material Weakness Category of Finding – Cash Management Name of contact person – Sharon Day, Executive Director Corrective action – IPTF h...

2023-001: Overspent Grant Federal Departments: Department of Health and Human Services Assistance Listing #: 93.243 Compliance and Internal Controls Material Weakness Category of Finding – Cash Management Name of contact person – Sharon Day, Executive Director Corrective action – IPTF hired a new contract accountant in October 2022 and have since implemented processes to ensure accurate internal financial statements are prepared and reviewed by program managers on a monthly basis as required by their written financial policies. Completion date – Management and the Board of Directors implemented the above as of January 2024.

View Audit 296866 Questioned Costs: $1

Finding 383844 (2023-002)

Material Weakness 2023

Indigenous Peoples Task Force

MN

Allowable Costs / Cost Principles

2023-002: Maintaining Invoices Federal Departments: Department of Health and Human Services Assistance Listing #: 93.939 Compliance and Internal Controls Material Weakness Category of Finding – Allowable Costs/ Cost Principles Name of contact person – Sharon Day, Executive Director Corr...

2023-002: Maintaining Invoices Federal Departments: Department of Health and Human Services Assistance Listing #: 93.939 Compliance and Internal Controls Material Weakness Category of Finding – Allowable Costs/ Cost Principles Name of contact person – Sharon Day, Executive Director Corrective action – Auditee’s comments and response – IPTF hired a new contract accountant and began using bill.com to store documentation supporting all costs and to ensure the related approvals are maintained. Completion date – Management and the Board of Directors implemented the above as of January 2024.

View Audit 296866

Finding 383842 (2023-003)

Significant Deficiency 2023

Indigenous Peoples Task Force

MN

Reporting

2023-003: Filing of Federal Reports SF-425 Federal Departments: Department of Health and Human Services Assistance Listing #: 93.612 Compliance and Internal Controls Significant Deficiency Category of Finding – Reporting Name of contact person – Sharon Day, Executive Director Corrective ...

2023-003: Filing of Federal Reports SF-425 Federal Departments: Department of Health and Human Services Assistance Listing #: 93.612 Compliance and Internal Controls Significant Deficiency Category of Finding – Reporting Name of contact person – Sharon Day, Executive Director Corrective action – IPTF hired a new contract accountant, who is responsible for ensuring that the accounting records are prepared accurately and to ensure that these required reports are submitted on time. Completion date – Management and the Board of Directors implemented the above as of January 2024.

View Audit 296866

Finding 383836 (2023-005)

Material Weakness 2023

Metropolitan School District of Washington Township

IN

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

FINDING 2023-005 Finding Subject: COVID-19 Education Stabilization Fund – Special Test and Provisions Summary of Finding: Test Provisions – Wage Requirements Contact Person Responsible for Corrective Action: Jim Boots Contact Phone Number and Email Address: 317-845-9400 jboots@msdwt.k12.in.us Views ...

FINDING 2023-005 Finding Subject: COVID-19 Education Stabilization Fund – Special Test and Provisions Summary of Finding: Test Provisions – Wage Requirements Contact Person Responsible for Corrective Action: Jim Boots Contact Phone Number and Email Address: 317-845-9400 jboots@msdwt.k12.in.us Views of Responsible Officials: We disagree with the finding Explanation and Reasons for Disagreement: The need for Wage Rate Requirements, i.e. Davis Bacon was not contemplated at the time the contracts for Construction Management services and contracting services were created, with the assistance of our legal team, and approved by the Board of Education. When it became known that Federal Assistance Funds were available to fund these existing projects, the District and our CM partners crafted language and incorporated it into the future project specific bidding documents for the appropriate projects and scopes of work that qualified for Federal Assistance Funds. The bidding documents are in the Operations Department files. The District, along with our Capital Projects Team and CM partners, developed a system of tracking, verification, reporting and internal controls to ensure the required documentation and supporting information was filed timely and accurately. Each Pay Application (invoice) contains individual line items in the project specific Schedule of Values for the scope of work that was for Federal Assistance Funding. Our established internal controls and review process pulled that information from each Pay App and identified it to be funded by Federal Assistance Funds. This information is retained in the Operations Department files. In the event our design team (Schmidt) assisted the District with additional services that were funded from Federal Assistance Funds, we are unable to determine how to document this as professional services are compensated on a lump sum/percentage complete basis. Any documentation can be provided in response to a specific request containing the specific information being requested (contractor or scope of work) and the specific project.

View Audit 296858

Finding 383834 (2023-004)

Material Weakness 2023

Metropolitan School District of Washington Township

IN

Equipment & Real Property Management § 200.303 § 200.313

FINDING 2023-004 Finding Subject: COVID-19 Education Stabilization Fund Equipment and Real Property Management Summary of Finding: Inventory not included by Kroll (consultant) on Fixed Asset Ledger Contact Person Responsible for Corrective Action: Phyllis Ritenour Contact Phone Number and Email Addr...

FINDING 2023-004 Finding Subject: COVID-19 Education Stabilization Fund Equipment and Real Property Management Summary of Finding: Inventory not included by Kroll (consultant) on Fixed Asset Ledger Contact Person Responsible for Corrective Action: Phyllis Ritenour Contact Phone Number and Email Address: 317-845-9400 pritenour@msdwt.k12.in.us Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: Future Capital Asset Ledgers from Consultant will be reviewed by the Accounting and Assistant Accounting Manager. They will be compared not only to our spreadsheet of new and retired vehicles but also to all capitalized equipment, 734 & 735 object codes, listed in our financial system since the last capital asset review. Anticipated Completion Date: August 2025

View Audit 296858

Finding 383827 (2023-003)

Material Weakness 2023

Metropolitan School District of Washington Township

IN

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

FINDING 2023-003 Finding Subject: Special Education Cluster (IDEA) – Procurement, Suspension and Debarment Summary of Finding: Insufficient documentation provided for proof of Procurement and Suspension and Debarment verifications Contact Person Responsible for Corrective Action: Ghirmay Alazar (Pro...

FINDING 2023-003 Finding Subject: Special Education Cluster (IDEA) – Procurement, Suspension and Debarment Summary of Finding: Insufficient documentation provided for proof of Procurement and Suspension and Debarment verifications Contact Person Responsible for Corrective Action: Ghirmay Alazar (Procurement) Phyllis Ritenour (Suspension & Debarment) Contact Phone Number and Email Address: 317-845-9400 galazar@msdwt.k12.in.us pritenour@msdwt.k12.in.us Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: Procurement - At our educational institution, we prioritize the unique leaning needs of our students by actively seeking vendors who can effectively meet our expectations. To ensure transparency and fairness in the vendor selection process, we examine total costs estimates from each vendor and analyze their reputations, experience, customer feedback, and ability to provide innovative solutions. We use this information to make informed decisions and the rationale behind our vendor selection process. When searching for vendors we will keep documentation that displays the cost from each vendor and the rational for selecting a specific vendor. Suspension and Debarment – Beginning July 2024 the Assistant Accounting Manager will run reports annually in July from sam.gov and from FMS and compare the 2 files to make sure that we don’t have vendors in our system that are on the debarment list. The files will then be forwarded to the Accounting Manager via email for review and approval. The approval email and the 2 reports will be saved in our shared drive as proof of file review. All new vendors will be checked in sam.gov before allowing purchases to be placed. The review sheets will be emailed to the Accounting Manager for review and approval, these will also be saved in our shared drive. Anticipated Completion Date: Procurement – December 2024 Suspension & Debarment – July 2024

View Audit 296858

Finding 383823 (2023-002)

Material Weakness 2023

Metropolitan School District of Washington Township

IN

Subrecipient Monitoring Reporting Allowable Costs / Cost Principles § 200.208 § 200.302 § 200.303 § 200.328

FINDING 2023-002 Finding Subject: Special Education Cluster (IDEA) - Reporting Summary of Finding: Expenditures not agreeing with ledgers Contact Person Responsible for Corrective Action: Phyllis Ritenour Contact Phone Number and Email Address: 317-845-9400 pritenour@msdwt.k12.in.us Views of Respons...

FINDING 2023-002 Finding Subject: Special Education Cluster (IDEA) - Reporting Summary of Finding: Expenditures not agreeing with ledgers Contact Person Responsible for Corrective Action: Phyllis Ritenour Contact Phone Number and Email Address: 317-845-9400 pritenour@msdwt.k12.in.us Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: The finding was due to amounts that could not be claimed timely for reimbursement because of funds needing to be moved within grant buckets. Per a discussion with the auditors we need to tie the expenses not claimed back to a specific employee/employees or a specific purchase. beginning with our March reimbursements all adjustments to the funds ledger will have backup documents showing what items were omitted from reimbursement because of need for a budget amendment. Anticipated Completion Date: March 2024

View Audit 296858

Finding 383822 (2023-003)

Significant Deficiency 2023

Walhalla Community Hospital Association

ND

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

Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans and Grants CFDA #10.766 Finding Summary: There was no formal review separate from the preparer performed over reconciliations of the USDA program reserve fund. Responsible Individuals: Debra Fraser, Administrator...

Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans and Grants CFDA #10.766 Finding Summary: There was no formal review separate from the preparer performed over reconciliations of the USDA program reserve fund. Responsible Individuals: Debra Fraser, Administrator Corrective Action Plan: Management will ensure a review separate from the preparer of the reconciliation for the program’s reserve fund is completed with formal documentation noting the review. Anticipate Completion Date: 9/27/2023

View Audit 296855

Finding 383819 (2023-001)

Significant Deficiency 2023

Stevens Institute of Technology

NJ

Student Financial Aid Special Tests & Provisions Reporting

Management agrees with the recommendation. The University understands the importance of accurate and timely reporting of enrollment status and immediately resolved the issues of correcting student records in the NSLDS system and configured the system generated file to correct the status that is repo...

Management agrees with the recommendation. The University understands the importance of accurate and timely reporting of enrollment status and immediately resolved the issues of correcting student records in the NSLDS system and configured the system generated file to correct the status that is reported for students who graduate with a bachelor’s degree and continue in school to pursue a master’s degree. The University will also add a control to review processing errors from the National Student Clearinghouse submissions. The Associate Provost and Registrar will ensure that processes are in place to comply with the recommendation.

View Audit 296842

Finding 383806 (2023-002)

Significant Deficiency 2023

Levittown Union Free School District

NY

Allowable Costs / Cost Principles Significant Deficiency

2. Audit Finding: 2023-002 The District did not take timely action to obtain Payroll Certification Forms from employees whose salaries were funded through federal funds. We recommend the District comply with their written policies and procedures to be in compliance with the Uniform Guidance. Distr...

2. Audit Finding: 2023-002 The District did not take timely action to obtain Payroll Certification Forms from employees whose salaries were funded through federal funds. We recommend the District comply with their written policies and procedures to be in compliance with the Uniform Guidance. District Response: The District will require all departments whose employees’ salaries are funded through federal funds to furnish the Payroll Certification Forms to the Business Office in a timely manner. The Business Office will review all forms for accuracy and will follow up with departments to assure timeliness in an effort to comply with District policy and procedures in accordance with the Uniform Guidance. Individuals Responsible for Implementation: Linda Dolecek, District Treasurer; Dr. Susan Farber, IDEA Grants; Michele Ortiz, Title Grants; Dr. Patricia Kolodnicki, Other Federal Grants Completion Date: June 30, 2024

View Audit 296826

Finding 383804 (2023-001)

Significant Deficiency 2023

Levittown Union Free School District

NY

Eligibility Significant Deficiency

1. Audit Finding: 2023-001 We recommend the District develop a system to review the maintenance of effort calculator with all supporting documentation before submitting it to NYS Education Department (NYSED). District Response: Prior to submitting the maintenance of effort calculator to NYSED, b...

1. Audit Finding: 2023-001 We recommend the District develop a system to review the maintenance of effort calculator with all supporting documentation before submitting it to NYS Education Department (NYSED). District Response: Prior to submitting the maintenance of effort calculator to NYSED, business office staff will review the MOE against all of its supporting documentation to ensure accuracy. Individuals Responsible for Implementation: Michael Fabiano, Assistant Superintendent for Business and Martha Anderson, Jr. Accountant Completion Date: July 31, 2024

View Audit 296826

Finding 383800 (2023-001)

None 2023

University of Notre Dame Du Lac

IN

Student Financial Aid Matching / Level of Effort / Earmarking

Finding No. 2023-001 – E-Sign Act Award Information Cluster: Student Financial Assistance Grantor: Department of Education Award Name: Federal Supplemental Educational Opportunity Grant, Federal Work-Study, Federal Pell Grant, Federal Direct Loan Award Year: FY2023 Assistance Listing Number: 84.007,...

Finding No. 2023-001 – E-Sign Act Award Information Cluster: Student Financial Assistance Grantor: Department of Education Award Name: Federal Supplemental Educational Opportunity Grant, Federal Work-Study, Federal Pell Grant, Federal Direct Loan Award Year: FY2023 Assistance Listing Number: 84.007, 84.033, 84.063, 84.268 Management’s views and corrective action plan: Management agrees with the recommendation to establish a process prompting students to voluntarily consent to participate in electronic transactions in advance of receiving federal student financial assistance. On November 21, 2023, email notifications were sent to undergraduate and graduate students who applied for financial aid for the 2023/2024 academic year. We informed them of the requirement and asked them to complete a consent form. As of March 2024, we have received a 97% response rate. For those who did not respond (and those who declined electronic notifications), paper notifications were sent. Beginning with the 2025-2026 aid year, the process for receiving consent from students will be incorporated into the admission application as a separate question for undergraduate and graduate students. Appropriate Contact: Mary Nucciarone Director, Student Financial Aid, email: mnucciar@nd.edu

View Audit 296825

Finding 383797 (2022-001)

Material Weakness 2023

City of Dillingham

AK

Reporting Material Weakness § 200.512

Finding 2022-001 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Anita Fuller, Finance Director Corrective Action Plan: FY23 Audit onsite work has been completed and is still pending review. FY24 Audit has been scheduled in two part. Testwork is scheduled for t...

Finding 2022-001 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Anita Fuller, Finance Director Corrective Action Plan: FY23 Audit onsite work has been completed and is still pending review. FY24 Audit has been scheduled in two part. Testwork is scheduled for the week of September 30, 2024. With the final review in November. Upper-level staffing positions have been filled which will allow for work to be fulfilled in-house. Proposed Completion Date: Immediately

View Audit 296807

Finding 383792 (2023-001)

Significant Deficiency 2023

Fountain Valley School District

CA

Eligibility HUD Housing Programs School Nutrition Programs

Management's Response: We concur. View of Responsible Officials and Corrective Action Plan The District will implement a process to review, update, and verify the eligibility of students when the annual application or statement which furnishes family income and family size are received and compare ...

Management's Response: We concur. View of Responsible Officials and Corrective Action Plan The District will implement a process to review, update, and verify the eligibility of students when the annual application or statement which furnishes family income and family size are received and compare the reported data to published household income eligibility guidelines. Furthermore, the District will update CALPADS with this information to ensure that the students' designation is accurately reflected in the system and matches the Free and Reduced meal application status. Implementation Date: December 2023

View Audit 296803

Finding 383791 (2023-002)

Significant Deficiency 2023

Integration Charter Schools

NY

Procurement, Suspension & Debarment § 200.214

Criteria: Non-federal entities are subject to the non-procurement debarment and suspension regulations implementing executive orders and 2 CFR part 180. These regulations restrict awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or inelig...

Criteria: Non-federal entities are subject to the non-procurement debarment and suspension regulations implementing executive orders and 2 CFR part 180. These regulations restrict awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs or activities. Corrective Actions: During the year ended June 30, 2022, documentation of management's determination of whether a vendor was debarred or suspended was maintained for most vendors; however, this documentation was not maintained for all vendors. The Controller will review monthly the listing of all covered vendors to ensure documentation was maintained and that no transactions occurred with vendors suspended or debarred. Corrective Actions FY '24: Beginning July 1, 2023, the Chief Financial Officer will verify if any new vendor has been suspended or debarred prior to the approval of any purchase order requesting their goods and/ or services. No purchase order will be approved if the vendor has been debarred. This review will be done semi-annually to ensure that the status of any vendor has not changed during the year.

View Audit 296798

Finding 383790 (2023-004)

Significant Deficiency 2023

Catholic Community Services of Western Washington

WA

Procurement, Suspension & Debarment § 200.318 § 200.320 § 200.327

Type of Finding: Significant deficiency in internal control over compliance relating to inadequate records retained, CCS is at risk of noncompliance with the standards of Procurement. Management accepts the finding. Effective internal control over the documentation of procurement and suspension and...

Type of Finding: Significant deficiency in internal control over compliance relating to inadequate records retained, CCS is at risk of noncompliance with the standards of Procurement. Management accepts the finding. Effective internal control over the documentation of procurement and suspension and debarment, which can be attributed to the documentation not being retained detailing the history of the procurement, including the rationale for the method of procurement, selection of contract type, basis for contractor selection, the basis for the contract price, and suspension and debarment. More thorough training of staff, along with careful supervisory review and documentation of procurement and suspension and debarment would likely have prevented these errors. Corrective action: A organization-wide federal compliance training is being developed and will include a refresher on procurement requirements. In addition, the review process of contracts has been strengthened regarding secondary review of proper procurement documentation.

View Audit 296797

Finding 383787 (2023-001)

Significant Deficiency 2023

Catholic Community Services of Western Washington

WA

Allowable Costs / Cost Principles § 200.430

Type of Finding: Significant Deficiency in Internal Control over Compliance relating to inadequate allocation of wages to federal programs may result in noncompliance with grant regulations. Views of Responsible Officials: Management accepts the finding. Effective internal control over the allocati...

Type of Finding: Significant Deficiency in Internal Control over Compliance relating to inadequate allocation of wages to federal programs may result in noncompliance with grant regulations. Views of Responsible Officials: Management accepts the finding. Effective internal control over the allocation of wages to federal programs, which can be attributed to how employees and cost centers were initially set up in the payroll software (ADP) to achieve the desired allocation splits. In one region, employees in ADP were not being consistently set up correctly to ensure the proper allocation of hours worked per the timesheets to their associated job cost centers. More thorough training of staff, along with careful supervisory review of employees’ allocations of wages and documented time and effort spent on each program would likely have prevented this error. Corrective Action: The setup for all employees has been corrected. In addition, each pay period, the setup for all new employees will be reviewed by the Controller to ensure consistency. The Controller will also pull samples of timecards monthly and verify the allocation percentages. A training is being developed along with a procedure guide for all current payroll staff and will be continued with all new payroll staff.

View Audit 296797

Corrective Action Plans

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