Corrective Action Plans

Finding 8157 (2023-004)

Significant Deficiency 2023

TN

Questioned Costs Student Financial Aid Reporting

Finding Reference Number: 2023-004 Initial Fiscal Year: 2023 Summary of Finding: Significant Deficiency: The University Did Not Timely Complete Return to Title IV Funds (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268, Federal Pell Grant Program, ALN #84.063) Entity’s ...

Finding Reference Number: 2023-004 Initial Fiscal Year: 2023 Summary of Finding: Significant Deficiency: The University Did Not Timely Complete Return to Title IV Funds (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268, Federal Pell Grant Program, ALN #84.063) Entity’s Corrective Action Plan Corrective Action Plan Summary: When processing the R2T4s for these three students the Director looked at the current date on the form and processed them according to the current date and not the date of withdrawal. For these students due to the date difference went from being in the greater than 60% category where a R2T4 was not necessary to now needing one processed. The university has implemented an audit process where by the date entered can be more easily verified to ensure accuracy. This date and the withdrawal date or LDA are now added to a withdrawal form that is shared between departments so that any variance will be easily identified. Anticipated Completion Date: September 21, 2023 Explanation: The corrective action plan was taken to resolve the prior year finding, helping to ensure that future dates are accurate. Name and Title of Responsible Person: Rocky Christensen, Director of Financial Aid.

View Audit 10714 Questioned Costs: $1

Finding 8156 (2023-003)

Significant Deficiency 2023

Johnson University

TN

Questioned Costs Student Financial Aid Significant Deficiency

Finding Reference Number: 2023-003 Initial Fiscal Year: 2023 Summary of Finding: Significant Deficiency: Return to Title IV Funds (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268; Federal Pell Grant Program, ALN #84.063) Entity’s Corrective Action Plan Corrective Actio...

Finding Reference Number: 2023-003 Initial Fiscal Year: 2023 Summary of Finding: Significant Deficiency: Return to Title IV Funds (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268; Federal Pell Grant Program, ALN #84.063) Entity’s Corrective Action Plan Corrective Action Plan Summary: When setting the R2T4 dates in the system we had failed to count the Saturday and Sunday preceding the break period of five days or more. The university has addressed the issue for the future POE periods and implemented a three step verification process moving forward. The three step verification involves two additional staff verifying the dates in the system to ensure accuracy. Anticipated Completion Date: September 21, 2023 Explanation: The corrective action plan was taken to resolve the prior year finding, helping to ensure that future dates are accurate. Name and Title of Responsible Person: Rocky Christensen, Director of Financial Aid.

View Audit 10714 Questioned Costs: $1

Finding 8155 (2023-002)

Significant Deficiency 2023

Johnson University

TN

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

Finding Reference Number: 2023-002 Initial Fiscal Year: 2023 Summary of Finding: Significant Deficiency: Documentation Regarding Offer of a Post- Withdrawal Disbursement (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268; Federal Pell Grant Program, ALN #84.063) Entity’s...

Finding Reference Number: 2023-002 Initial Fiscal Year: 2023 Summary of Finding: Significant Deficiency: Documentation Regarding Offer of a Post- Withdrawal Disbursement (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268; Federal Pell Grant Program, ALN #84.063) Entity’s Corrective Action Plan Corrective Action Plan Summary: The university was not documenting the PWD notification that happens with students as part of our exit process. While the university was completing this the lack of documentation has been addressed. The university now has the student verify receipt of this information on the withdrawal form. Anticipated Completion Date: September 21, 2023 Name and Title of Responsible Person: Rocky Christensen, Director of Financial Aid.

View Audit 10714 Questioned Costs: $1

Finding 8152 (2023-001)

Significant Deficiency 2023

Women’s Advocates Inc.

MN

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

Coronavirus State and Local Fiscal Recovery Funds– Assistance Listing No.21.027 Recommendation: The Organization should implement internal controls to ensure documentation of approval for expenditures is retained. Explanation of disagreement with audit finding: There is no disagreement with the audi...

Coronavirus State and Local Fiscal Recovery Funds– Assistance Listing No.21.027 Recommendation: The Organization should implement internal controls to ensure documentation of approval for expenditures is retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: • All transactions need to be routed through our bill payment software to ensure a proper paper trail and approvals. • All Financial Transactions forms must be signed by supervisor before being processed. • All credit card transactions will be reviewed weekly/monthly to ensure Accounting has receipts for all transactions. Staff must include a Financial Transaction Form signed by their supervisor for each receipt. Name(s) of the contact person(s) responsible for corrective action: Susan Lucas Planned completion date for corrective action plan: 1/1/2024 If there are questions regarding this plan, please call Holly Henning at 651-726-5215.

View Audit 10706

Finding 8132 (2023-004)

Significant Deficiency 2023

Hoover-Schrum Memorial School District 157

IL

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.403 § 200.415

Condition: A sample of 118 payroll-related expenditures were randomly selected for testing using a random sampling approach, of which included a total of 37 district employees paid & claimed under this grant. These payroll-related expenditures were reviewed to determine if appropriate internal contr...

Condition: A sample of 118 payroll-related expenditures were randomly selected for testing using a random sampling approach, of which included a total of 37 district employees paid & claimed under this grant. These payroll-related expenditures were reviewed to determine if appropriate internal controls were implemented and applicable compliance requirements were met. Upon completing this testing, we noted the following discrepancies: -There were 4 employee salary & benefits claimed that were not included in the 22-4998-E3 grant budget detail. The budget specified teachers & paraprofessionals, and support staff were not included, resulting in known questioned costs of $4,857.50. -There were 11 employees where a portion of the claimed payroll & benefits were deemed allowable per the budget but $8,947.88 was deemed not allowable, resulting in known questioned costs of $8,947.88. -Additionally, there were $6,686.25 of the employee salary & benefits that was not deemed allowable per the budget as the pay period dates did not align with “loss of learning” related pay dates or other approved activities. Plan: The District will review its policies and procedures to ensure that potential expenditures are approved are deemed to be allowable before spending federal funds. In addition, the District will consider implementing a monitoring process to ensure that control procedures are being followed. Anticipated Date of Completion: 6/30/2024 Name of Contact Person: Dr. Dwayne E. Evans, Superintendent of Schools Management Response: The District is currently strengthening internal control procedures over grant reporting and monitoring.

View Audit 10700 Questioned Costs: $1

Finding 8130 (2023-006)

None 2023

Hoover-Schrum Memorial School District 157

IL

Questioned Costs Cash Management Reporting

Condition: During our testing of reimbursements, we noted that the District reported incorrect meal counts on their submitted reimbursement claim forms for the months of October 2022 and May 2023. We tested 2 months of reimbursement claims submitted by the District based on daily attendance records ...

Condition: During our testing of reimbursements, we noted that the District reported incorrect meal counts on their submitted reimbursement claim forms for the months of October 2022 and May 2023. We tested 2 months of reimbursement claims submitted by the District based on daily attendance records for breakfast and lunch. Of the 4 meal counts tested (2 months of breakfast and 2 months of lunch), we identified three variances where the count claimed for reimbursement did not agree to the underlying records per the school district. Plan: The District will ensure that supporting counts for each months claims are retained and properly reconciled to reimbursement requests. Anticipated Date of Completion: 6/30/2024 Name of Contact Person: Dr. Dwayne E. Evans, Superintendent of Schools Management Response: The District is currently strengthening internal control procedures over grant reporting and monitoring.

View Audit 10700 Questioned Costs: $1

Finding 8129 (2023-005)

None 2023

Hoover-Schrum Memorial School District 157

IL

Questioned Costs Procurement, Suspension & Debarment

Condition: The District did not claim expenditures in conformity with the approved detail budget. Plan: The District will periodically review the itemized budget and file amendments as necessary for any changes to ensure purchases conform. Anticipated Date of Completion: 6/30/2024 Name of Contact Pe...

Condition: The District did not claim expenditures in conformity with the approved detail budget. Plan: The District will periodically review the itemized budget and file amendments as necessary for any changes to ensure purchases conform. Anticipated Date of Completion: 6/30/2024 Name of Contact Person: Dr. Dwayne E. Evans, Superintendent of Schools Management Response: The District is currently strengthening internal control procedures over grant reporting and monitoring.

View Audit 10700 Questioned Costs: $1

Finding 8128 (2023-003)

Significant Deficiency 2023

Hoover-Schrum Memorial School District 157

IL

Questioned Costs Reporting § 200.302

Condition: During compliance testing of the District's accounting records to the expenditure report filed with the Illinois State Board of Education, we noted the District overclaimed $134,309 of expenditures at 6/30/23. Plan: The District will review its policies and procedures and implement change...

Condition: During compliance testing of the District's accounting records to the expenditure report filed with the Illinois State Board of Education, we noted the District overclaimed $134,309 of expenditures at 6/30/23. Plan: The District will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Furthermore, the District will adequately document claimed expenditures that are consistent with the terms and conditions of each grant agreement. Anticipated Date of Completion: 6/30/2024 Name of Contact Person: Dr. Dwayne E. Evans, Superintendent of Schools Management Response: The District is currently strengthening internal control procedures over grant reporting and monitoring.

View Audit 10700 Questioned Costs: $1

Finding 8118 (2023-002)

None 2023

Hoover-Schrum Memorial School District 157

IL

Reporting Subrecipient Monitoring

Condition: The School District did not comply with the requirements of filing quarterly reports by the due date set by ISBE. Plan: The District will monitor these filing requirements more closely when the filing deadline approaches. Anticipated Date of Completion: 6/30/2024 Name of Contact Person: D...

Condition: The School District did not comply with the requirements of filing quarterly reports by the due date set by ISBE. Plan: The District will monitor these filing requirements more closely when the filing deadline approaches. Anticipated Date of Completion: 6/30/2024 Name of Contact Person: Dr. Dwayne E. Evans, Superintendent of Schools Management Response: The District will closely monitor upcoming grant filings while continuing to adhere to future reporting deadlines.

View Audit 10700

Finding 8115 (2023-002)

None 2023

Catholic Charities of the Diocese of Harrisburg

PA

Reporting Subrecipient Monitoring Cash Management

Corrective Action to be Taken for Finding 2023-002 - Report Deadline Tracking o Catholic Charities will create a shared calendar for use by the Caseworkers, Program Director, Operations Director, and Fiscal Manager to document all deadlines of required reports and staff responsible for completing th...

Corrective Action to be Taken for Finding 2023-002 - Report Deadline Tracking o Catholic Charities will create a shared calendar for use by the Caseworkers, Program Director, Operations Director, and Fiscal Manager to document all deadlines of required reports and staff responsible for completing the reports. o This calendar will be monitored and updated by all staff with new arrival dates, quarterly report deadlines, close of case report dates, billing dates, Match Grant enrollment dates, 180-day budget deadlines, and 240-day budget deadlines. - Trainings o The Program Director will contact the staff of United States Council of Catholic Bishops, here after referred to as USCCB, when an individual begins employment and request a login and password into the USCCB resource website, MRS Connect, which has all USCCB trainings recorded and saved for staff to review. o Within 30 days of an employee’s start date the individual will participate in all approved USCCB training on reporting requirements. - Case File Review o Within the first week of arrival, the Program Director will review a case file. o Thereafter, a weekly case file review to monitor that case files have required documentation in accordance with the federal guidelines will be completed.

View Audit 10691

Finding 8114 (2023-001)

Material Weakness 2023

Catholic Charities of the Diocese of Harrisburg

PA

Allowable Costs / Cost Principles Procurement, Suspension & Debarment Cash Management

Corrective Action to be Taken for Finding 2023-001 - Food Purchases o The practice of purchasing food will be to have the Caseworker for each case take the family shopping to Giant Foods, where there is a Catholic Charities account. The Caseworker should shop with the family and then after the purch...

Corrective Action to be Taken for Finding 2023-001 - Food Purchases o The practice of purchasing food will be to have the Caseworker for each case take the family shopping to Giant Foods, where there is a Catholic Charities account. The Caseworker should shop with the family and then after the purchase is completed the clients signs the required RF-35 documentation and the receipt is then given to the Program Director to pay within the accounting software. A copy of the signed RF-35 and receipt will be made available for the client case file and for the Fiscal department for billing purposes. o If the option of shopping at Giant Foods is not available due to dietary restrictions or culture requirements, gift cards to these specific grocery stores will be made using a Catholic Charities credit card. The gift card will be given to the family for them to sign the appropriate RF-35. The Caseworker will then take the family shopping to ensure clients spend funds on federally approved food items. A copy of the receipt for the gift card purchases and the signed RF-35 as well will be made available for the client case file and for the Fiscal department for billing purposes. - Rent Payments o The practice will be to have a lease from the Landlord to issue a check for security deposit and rent. On the day of move in, the lease will be signed by the client, the RF-35 will be signed, and then the check will be released to the Landlord. Once the lease is signed, a copy of the lease and the signed RF-35 will be made available for the client case file and for the Fiscal department for billing purposes. o The practice when a client is going to be living with their US-tie is that a letter of agreement between the case’s primary applicant and the US-tie will be established explaining the amount the client is responsible for paying for rent and utilities. That agreement will then be signed by the client, the US-tie, and will be witnessed by a third party (Caseworker, Program Director, Operations Director). That agreement will then be utilized as the documentation for requesting rent payments on behalf of the client along with the signed RF-35. A copy of this agreement and signed RF-35s will be made available for the client case file and for the Fiscal department for billing purposes. o The practice when two unrelated clients are going to be living together is as follows: all appropriate required documentation establishing the responsibilities between the two clients will be established. The lease and all agreements will then be signed and will be witnessed by a third party (Caseworker, Program Director, Operations Director). The lease and signed agreement will then be utilized as the documentation for requesting rent payments on behalf of the clients along with the signed RF-35s for each case. A copy of the lease, this agreement, the signed RF-35s will be made available for each of the clients’ case files and for the Fiscal department for billing purposes. o Rent payments made after the initial payment will be made in the amount of the client’s rent according to the lease and will be accompanied by a signed RF-35. A copy of each signed RF-35 will be made available for the client case file and for the Fiscal department for billing purposes. - Utilities o Educate the clients to turn utility bills into the Caseworker and have the client sign a RF-35 in the amount of the utility bill. The Caseworker then gives the utility bill to the Program Director to enter the invoice into the accounting software for payment. A copy of the utility bill and the signed RF-35 will be made available for the client case file and for the Fiscal department for billing purposes. o If the Landlord pays the utilities and seeks reimbursement, the landlord will provide a copy of an invoice for the client to turn into the Caseworker and have the client sign a RF-35 for the amount of the utility bill. The Caseworker then gives the invoice to the Program Director to enter the invoice into the accounting software for payment. A copy of the invoice and the signed RF-35 will be made available for the client case file and for the Fiscal department for billing purposes.

View Audit 10691

Finding 8113 (2023-002)

Significant Deficiency 2023

Black Hills Works, Inc.

SD

HUD Housing Programs Special Tests & Provisions Cash Management

Finding #2023-002 – Residual Receipts Reserves and Tenant Security Deposits Responsible Individuals: Mary R. Duncan, CPA, CGMA, Chief Financial Officer Corrective Action Plan: The Organization has implemented practices for deposits of residual receipts reserves to be made within 60 days of year-end ...

Finding #2023-002 – Residual Receipts Reserves and Tenant Security Deposits Responsible Individuals: Mary R. Duncan, CPA, CGMA, Chief Financial Officer Corrective Action Plan: The Organization has implemented practices for deposits of residual receipts reserves to be made within 60 days of year-end and proper collection of security deposits, as required by U.S. Department of Housing and Urban Development. Anticipated Completion Date: Fiscal year 2024, as a new Equipment and Facilities Operations Manager was hired.

View Audit 10690

Finding 8110 (2023-005)

Significant Deficiency 2023

Transit Authority of Warren County

PA

Internal Control / Segregation of Duties Reporting Significant Deficiency

Segregation of Duties (significant deficiency). Auditors’ Recommendation: The Authority should continue to obtain involvement from its Board of Directors in reviewing monthly financial reports and approving expenditures. Grantee Response: The Authority has tried to maintain as much segregation of du...

Segregation of Duties (significant deficiency). Auditors’ Recommendation: The Authority should continue to obtain involvement from its Board of Directors in reviewing monthly financial reports and approving expenditures. Grantee Response: The Authority has tried to maintain as much segregation of duties as physically possible and in instances of not being able to achieve such segregation, has implemented detective procedures as recommended by our external auditors. The Authority believes these procedures will reduce to a relatively low level the risk that errors or irregularities in amounts that would be material in relation to the financial statements may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions. The Authority will continue to review how accounting functions are assigned and consider implementing further detective internal control procedures to help mitigate the risk.

View Audit 10688

Finding 8107 (2023-004)

Material Weakness 2023

Transit Authority of Warren County

PA

Internal Control / Segregation of Duties Material Weakness Reporting

Adjusting Journal Entries, Required Disclosures and Draft Financial Statements (material weakness). Auditors’ Recommendation: Although auditors may continue to provide such assistance both now and in the future, under the new pronouncement, the Authority should continue to review and accept both pro...

Adjusting Journal Entries, Required Disclosures and Draft Financial Statements (material weakness). Auditors’ Recommendation: Although auditors may continue to provide such assistance both now and in the future, under the new pronouncement, the Authority should continue to review and accept both proposed adjusting journal entries and footnote disclosures, along with the draft financial statements.Grantee Response: Transit Authority of Warren County has received, reviewed and accepted all journal entries, footnote disclosures and draft financial statements proposed for the current year audit and will continue to review similar information in future years. Further, we acknowledge our responsibility for the financial statements and have the ability to make informed judgments on those financial statements. Management expects that it will continue to outsource the preparation of the annual financial statements to its audit firm as this is the most cost effective manner to produce this information.

View Audit 10688

Finding 8103 (2023-003)

Material Weakness 2023

Madison Community Hospital

SD

Reporting Material Weakness Matching / Level of Effort / Earmarking

Finding 2023-003 Department of Agriculture Federal Financial Assistance Listing #10.766 Communities Facilities Loans and Grants Cluster Finding Summary: The System does not have an internal control system designed to provide for the preparation of the schedule of expenditures of federal awards (the ...

Finding 2023-003 Department of Agriculture Federal Financial Assistance Listing #10.766 Communities Facilities Loans and Grants Cluster Finding Summary: The System does not have an internal control system designed to provide for the preparation of the schedule of expenditures of federal awards (the schedule. We requested our auditors to assist with the preparation of the schedule. Responsible Individuals: Teresa Mallett, Chief Financial Officer Corrective Action Plan: Due to cost considerations, we will continue to have Eide Bailly LLP prepare our draft schedule of expenditures of federal awards and accompanying notes to the schedule of expenditures of federal awards. Anticipated Completion Date: Ongoing

View Audit 10680

Finding 8102 (2023-001)

Significant Deficiency 2023

Realife Cooperative of Coon Rapids

MN

Reporting Internal Control / Segregation of Duties

Housing and Urban Development Realife Cooperative of Coon Rapids respectfully submits the following corrective action plan for the year ended October 31, 2023. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: October 31, 2023 The finding from the October 31,...

Housing and Urban Development Realife Cooperative of Coon Rapids respectfully submits the following corrective action plan for the year ended October 31, 2023. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: October 31, 2023 The finding from the October 31, 2023 schedule of findings and questioned costs and the summary schedule of prior audit findings is discussed below. The finding is numbered consistently with the number assigned in the schedules. Summary of audit results does not include findings and is not addressed. Finding 2023-001 Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperative will continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles.

View Audit 10676

Finding 8101 (2023-001)

Significant Deficiency 2023

School District Fremont Re-1

CO

Subrecipient Monitoring Allowable Costs / Cost Principles Eligibility

2023-001 Eligibility for Teacher and Principal Training and Recruiting Fund Federal program: ALN 84.367 Teacher and Principal Training and Recruiting Fund Federal agency: U.S. Department of Education Pass-through entity: Colorado Department of Education Criteria: An LEA applies ...

2023-001 Eligibility for Teacher and Principal Training and Recruiting Fund Federal program: ALN 84.367 Teacher and Principal Training and Recruiting Fund Federal agency: U.S. Department of Education Pass-through entity: Colorado Department of Education Criteria: An LEA applies to the SEA for program funding and the amount of the LEA’s allocation that the SEA provides is based on the poverty measure that is reported to the SEA. In this case the District used free and reduced lunch counts to as the poverty measure to report to the SEA. Condition: While we believe the District accurately reported the poverty measure to the SEA, the District was unable to timely provide supporting schedules that tied back to the data reported to the SEA. Management Response and Planned Corrective Actions Criteria: Management agrees with this finding and is working on implementing a verification and reconciliation process and will ensure that future reports are maintained at the time of reporting. Responsibility for Corrective Action: Heidi Anderson, CFO Anticipated Completion Date: Fall 2023

View Audit 10675

Finding 8096 (2023-004)

None 2023

Bridgeport Independent School District

TX

Cash Management School Nutrition Programs

The District agrees with the finding and will work with TDA to develop a plan to spend the excess fund balance on approved NSBLP expenditures, and maintain an appropriate amount of fund balance in the future.

View Audit 10653

Finding 8095 (2023-001)

None 2023

Cambridge Public Health Commission/cambridge Health Alliance

MA

Subrecipient Monitoring § 200.332

Management’s Views and Corrective Action Plan 2023-001 – Subrecipient Information and Monitoring Grantor: Centers for Disease Control and Prevention (CDC) Passthrough Agency: Massachusetts Department of Public Health Program Name: Massachusetts Community Health Worker for Resilience Award Name: Com...

Management’s Views and Corrective Action Plan 2023-001 – Subrecipient Information and Monitoring Grantor: Centers for Disease Control and Prevention (CDC) Passthrough Agency: Massachusetts Department of Public Health Program Name: Massachusetts Community Health Worker for Resilience Award Name: Community Health Workers for Public Health Response and Resilient Award Year: Various Award Number: INTF4207M03225031012 Assistance Listing Number: 93.495 The Alliance has implemented a template effective December 1, 2023 to be utilized for the communication of the subaward information as well as an initial risk assessment and a continuing reassessment template. Additionally, the Alliance will be developing formalized procedures to communicate with subrecipients. The Alliance will be using a checklist to formally review the initial and continuing agreements and will include high and low risk determinations. These will be implemented in February 2024 and be reviewed on an annual basis for any continued funding. Jill Batty Chief Financial Officer Cambridge Health Alliance 350 Main Street Malden, MA 02148

View Audit 10648

Finding 8094 (2023-002)

Material Weakness 2023

Farmington Municipal School District No. 5

NM

Subrecipient Monitoring Material Weakness Matching / Level of Effort / Earmarking

Auditor’s Recommendation: The auditor recommends the District implement controls to ensure student files are complete and accurate and conduct training to for Title I personnel and school sites over the appropriate level of written documentation required for different situations. Views of Responsibl...

Auditor’s Recommendation: The auditor recommends the District implement controls to ensure student files are complete and accurate and conduct training to for Title I personnel and school sites over the appropriate level of written documentation required for different situations. Views of Responsible Officials of Auditee: The district will continue to strengthen current controls and implementnew controls to ensure student files are complete and accurate. This will include training registrars to enhance documentation that is obtained to support the student records for all situations in which a student may be removed from designated cohort.

View Audit 10647

Finding 8090 (2023-002)

Significant Deficiency 2023

Counseling Clinic, Inc.

AR

Reporting Internal Control / Segregation of Duties § 200.329 § 200.332

Failure to Properly Track Grant Expenditures Recommendation: We recommend that the Clinic maintains an effort to track federal and state funding and expenditures separate from regular program expenditures, inquiring of granting agencies if needed. Action Taken: Management is now properly tracking ...

Failure to Properly Track Grant Expenditures Recommendation: We recommend that the Clinic maintains an effort to track federal and state funding and expenditures separate from regular program expenditures, inquiring of granting agencies if needed. Action Taken: Management is now properly tracking grant expenditures and can accurately state quantities of grant expenditures.

View Audit 10641

Finding 8089 (2023-001)

Significant Deficiency 2023

Counseling Clinic, Inc.

AR

Reporting § 200.508 § 200.510

Failure to Inform Auditors of the Need for A Single Audit Recommendation: We recommend that Counseling Clinic updates and maintains a SEFA or other tracking protocol of total expenditures on a federal level throughout the year. Action Taken: Management is now properly tracking grant expenditures a...

Failure to Inform Auditors of the Need for A Single Audit Recommendation: We recommend that Counseling Clinic updates and maintains a SEFA or other tracking protocol of total expenditures on a federal level throughout the year. Action Taken: Management is now properly tracking grant expenditures and can accurately state quantities of grant expenditures.

View Audit 10641

Finding 8087 (2023-003)

None 2023

Community Unit School District No. 196

IL

Reporting Internal Control / Segregation of Duties

Condition: Expenditure reports were not filed in a timely manner. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are filed by the due dates. Management response: Management will take the necessary st...

Condition: Expenditure reports were not filed in a timely manner. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are filed by the due dates. Management response: Management will take the necessary steps to file all quarterly expenditure reports on time in the future. Anticipated Date of Completion June 30, 2024

View Audit 10636

Finding 8086 (2023-001)

Significant Deficiency 2023

Village of Durand

IL

Internal Control / Segregation of Duties

The board of trustees regularly reviews financial statements, bank reconciliations, and budget vs actual information to help mitigate the lack of ideal segregation of duties.

View Audit 10634

Finding 8074 (2023-002)

Significant Deficiency 2023

Easter Seals Metropolitan Chicago INC

IL

Questioned Costs Cash Management Period of Performance

Management’s Corrective Action Plan Management takes its responsibility to maintain effective internal control over the federal award that provides reasonable assurance that the agency is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the...

Management’s Corrective Action Plan Management takes its responsibility to maintain effective internal control over the federal award that provides reasonable assurance that the agency is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the award seriously and gave significant consideration to what additional controls would be effective to ensure the proper amount of indirect costs are charged to all federal grants. To prevent another occurrence, the organization will: On October 17, 2023, the agency refunded the indirect costs that were overbilled in error. By December 31, 2023 and annually thereafter, the Director of Grants Management will provide training and technical assistance to all Grant Specialists and Grant Accountants on allowable costs, including detailed training on proper determination of indirect costs for each grant. This training will also be incorporated into the onboarding process for any new grant staff. Continue its current policy that the Director of Grants Management complete a detailed review of each grant reconciliation monthly, to ensure all costs charged to the grant are reasonable and necessary for the performance of the award. This review will include appropriate tests of indirect costs including ensuring the appropriate indirect cost base is used, all items required to be excluded from the indirect cost base are excluded, and the appropriate indirect cost rate is applied to the indirect cost base. Continue its monthly analytical review to test the reasonableness of grant revenue relative to grant-funded expenditures. At least twice annually, the Controller will complete a second detailed, documented review of each grant reconciliation to ensure all costs charged to the grant are reasonable and necessary for the performance of the award, which will also include appropriate tests of indirect costs. At the end of each award cycle, the CFO will complete a third detailed, documented review of each grant reconciliation to ensure all costs charged to the grant are reasonable and necessary for the performance of the award, which will also include appropriate tests of indirect costs. Going forward, should indirect rates or methodologies change for any award, the CFO will review the grant reconciliation the first month following the effective date of the change to ensure the change has been properly implemented.

View Audit 10627 Questioned Costs: $1

Corrective Action Plans

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