Corrective Action Plans

Finding 371054 (2022-002)

Significant Deficiency 2022

Alameda Health System, A Public Hospital Authority

CA

Allowable Costs / Cost Principles Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Finding 2022-002: Approval of non-payroll expenditures (Significant Deficiency over Internal Control and Instances of Noncompliance over Major Federal Program and Questioned Costs – Allowable costs/Cost Principles) Response and Corrective Action Plan: Management agrees with finding. The Health Sys...

Finding 2022-002: Approval of non-payroll expenditures (Significant Deficiency over Internal Control and Instances of Noncompliance over Major Federal Program and Questioned Costs – Allowable costs/Cost Principles) Response and Corrective Action Plan: Management agrees with finding. The Health System will review and modify policies and procedures for non-payroll expenditures to ensure management’s review/approval is documented. Anticipated Completion Date: by March 31, 2024 Responsible Person: Ann Metzger, Vice President Finance

View Audit 292734

Finding 371053 (2022-001)

Significant Deficiency 2022

Alameda Health System, A Public Hospital Authority

CA

Allowable Costs / Cost Principles Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Finding 2022-001: Payrate Approval Letters (Significant Deficiency over Internal Control and Instances of Noncompliance over Major Federal Program – Allowable costs/Cost Principles) Response and Corrective Action Plan: Management agrees with finding. The Health System will review and modify policie...

Finding 2022-001: Payrate Approval Letters (Significant Deficiency over Internal Control and Instances of Noncompliance over Major Federal Program – Allowable costs/Cost Principles) Response and Corrective Action Plan: Management agrees with finding. The Health System will review and modify policies and procedures over the Leave Management program to ensure management adheres to the current policies, procedures, and processes for retaining leave approval forms and that the forms are prepared and reviewed by separate individuals with evidence of review documented. Anticipated Completion Date: by March 31, 2024 Responsible Person: Ann Metzger, Vice President Finance

View Audit 292734

Finding 371050 (2022-002)

Significant Deficiency 2022

Islamic Society of Greater Houston

TX

Reporting

We concur with the finding. Due to being in the first year of receiving the grant, the Organization was still learning how to manage the EFSP funds disbursement. However, management has addressed this issue and put in place proper procedures.

View Audit 292730

Finding 371049 (2022-001)

Significant Deficiency 2022

Islamic Society of Greater Houston

TX

Reporting

We concur with the finding. Due to being in the first year of receiving the grant, the Organization was not fully aware of the reporting and submission deadlines. However, management has addressed this issue and put in place proper training procedures and hired necessary personnel so all reports are...

We concur with the finding. Due to being in the first year of receiving the grant, the Organization was not fully aware of the reporting and submission deadlines. However, management has addressed this issue and put in place proper training procedures and hired necessary personnel so all reports are submitted on a timely basis.

View Audit 292730

Finding 371046 (2022-006)

Significant Deficiency 2022

City of Clearbrook

MN

Procurement, Suspension & Debarment Allowable Costs / Cost Principles

Contact Person - Dylan Goudge, Mayor; Corrective Action Plan - The City will retain all signed grant agreements.; Completion Date - April 30, 2024

View Audit 292707

Finding 371045 (2022-005)

Material Weakness 2022

City of Clearbrook

MN

Reporting

Contact Person - Dylan Goudge, Mayor; Corrective Action Plan - The City will submit the financial reporting package to the federal audit clearinghouse within the earlier of 30 days of receipt of the auditor's report or nine months after the end of the audit period.; Completion Date - April 30, 2024

View Audit 292707

Finding 371044 (2022-004)

Significant Deficiency 2022

City of Clearbrook

MN

Procurement, Suspension & Debarment

Contact Person - Dylan Goudge, Mayor; Corrective Action Plan - The City will update the City's procurement policy and will establish a procedure to ensure all federal contractors are not suspended and debarred.; Completion Date - April 30, 2024

View Audit 292707

Finding 371003 (2022-008)

Material Weakness 2022

Coahoma County School District

MS

Questioned Costs

The district will ensure that controls be established and implemented to ensure that requests for reimbursement be based on the previous month's expenditures which complies with Uniform Guidance section 200 300(b)(3). Anticipated completion date of corrective action: Immediately (Nov 2023). Contac...

The district will ensure that controls be established and implemented to ensure that requests for reimbursement be based on the previous month's expenditures which complies with Uniform Guidance section 200 300(b)(3). Anticipated completion date of corrective action: Immediately (Nov 2023). Contact person responsible for corrective action: Federal programs director, Superintendent, and Chief Financial Officer

View Audit 292659 Questioned Costs: $1

Finding 371002 (2022-007)

Significant Deficiency 2022

Coahoma County School District

MS

The district will ensure that the allocated salaries between federal programs and local funds be supported by the actual time worked in each area. Anticpated completion date of corrective action: This finding was corrected July 2023. Contact person responsible for corrective action - Food Service...

The district will ensure that the allocated salaries between federal programs and local funds be supported by the actual time worked in each area. Anticpated completion date of corrective action: This finding was corrected July 2023. Contact person responsible for corrective action - Food Service Director, Superintendent and Chief Financial Officer.

View Audit 292659

Finding 371001 (2022-006)

Significant Deficiency 2022

Coahoma County School District

MS

The district will ensure that the school district acquire a sufficient number of quotes fro the purchase of produce acquired by the child nutrition program when the purchaes exceed $10,000 . Anticipated completion date of corrective action: The finding was corrected July 2023. Contact person respo...

The district will ensure that the school district acquire a sufficient number of quotes fro the purchase of produce acquired by the child nutrition program when the purchaes exceed $10,000 . Anticipated completion date of corrective action: The finding was corrected July 2023. Contact person responsible for corrective action: Food Service Director and Chief Financial Officier

View Audit 292659

Finding 371000 (2022-005)

Significant Deficiency 2022

Coahoma County School District

MS

The district will ensure that the indirect cost for federal programs be transferred to the district maintenance fund (General Fund) in a timely manner after the close of the fiscal year but no later than October 15th. Anticipated Date of Completion: Immediately (November 2023) Conta...

The district will ensure that the indirect cost for federal programs be transferred to the district maintenance fund (General Fund) in a timely manner after the close of the fiscal year but no later than October 15th. Anticipated Date of Completion: Immediately (November 2023) Contact person responsible for corrective action: Chief Financial Officer

View Audit 292659

Finding 370988 (2022-002)

Material Weakness 2022

Chariton Community School District

IA

Internal Control / Segregation of Duties Reporting

We will continue to review procedures to obtain maximum internal control.

View Audit 292613

Finding 370966 (2022-002)

None 2022

S. Tracy Howard Project, Inc.

TX

Reporting

Views of Responsible Officials and Planned Corrective Actions: The Program Coordinator fell ill during the time of the audit’s due date and was unable to effectively participate until having recovered later in the process. The Organization plans to hire a skilled accountant to manage its books and r...

Views of Responsible Officials and Planned Corrective Actions: The Program Coordinator fell ill during the time of the audit’s due date and was unable to effectively participate until having recovered later in the process. The Organization plans to hire a skilled accountant to manage its books and records going forward.

View Audit 292598

Finding 370965 (2022-001)

Material Weakness 2022

S. Tracy Howard Project, Inc.

TX

Reporting Internal Control / Segregation of Duties

Views of Responsible Officials and Planned Corrective Actions: The Organization’s management agrees and plans to hire a skilled accountant to manage its books and records going forward.

View Audit 292598

Finding 370910 (2022-003)

None 2022

Visiting Nurse Services of Iowa

IA

Finding: The Organization did not accurately report certain expenditures of federal awards under the correct assistant listing numbers (ALNs), and did not have adequate internal controls over financial reporting to ensure the SEFA is properly presented. Corrective Actions Taken or Planned: Managemen...

Finding: The Organization did not accurately report certain expenditures of federal awards under the correct assistant listing numbers (ALNs), and did not have adequate internal controls over financial reporting to ensure the SEFA is properly presented. Corrective Actions Taken or Planned: Management communicated directly with pass-through granting agencies to make necessary corrections to ALN reporting and has established lines of communication to ensure proper reporting. Responsible Official: Say Baccam, Finance and Accounting Director Expected Date of Completion: December 31, 2023

View Audit 292567

Finding 370875 (2022-002)

Material Weakness 2022

Visiting Nurse Services of Iowa

IA

Reporting

Finding: The Organization did not accurately report certain expenditures of federal awards under the correct assistant listing numbers (ALNs), and did not have adequate internal controls over financial reporting to ensure the SEFA is properly presented. Corrective Actions Taken or Planned: Managemen...

Finding: The Organization did not accurately report certain expenditures of federal awards under the correct assistant listing numbers (ALNs), and did not have adequate internal controls over financial reporting to ensure the SEFA is properly presented. Corrective Actions Taken or Planned: Management communicated directly with pass-through granting agencies to make necessary corrections to ALN reporting and has established lines of communication to ensure proper reporting. Responsible Official: Say Baccam, Finance and Accounting Director Expected Date of Completion: December 31, 2023

View Audit 292567

Finding 370868 (2022-002)

Significant Deficiency 2022

The Fogarty Center

RI

Cash Management Reporting

Corrective Action Plan: The Fogarty Center (the “Center”) originally reported on data that didn’t include accruals and sometimes included estimates. The reports were amended and forwarded to proper authorities after year end. The Center worked with the State of Rhode Island contact to explain the v...

Corrective Action Plan: The Fogarty Center (the “Center”) originally reported on data that didn’t include accruals and sometimes included estimates. The reports were amended and forwarded to proper authorities after year end. The Center worked with the State of Rhode Island contact to explain the variances and why the Center needed to file amended reports. Corrective Action Plan: The Fogarty Center (the “Center”) submitted several quarterly reports after the required due date. There were various reasons why this occurred. • There was some initial miscommunication from the State of Rhode Island as to which report was due when • The State of Rhode Island was creating an electronic portal that caused delays for agencies to report • The grants were new to the Center and it took much more time to gather the data then originally discussed with the State of Rhode Island • The Center incurred some technical difficulties in gathering data for the reports and needed assistance from a software vendor The Center was in contact with the State of Rhode Island representative regarding these items throughout the year; however, some of the email conversations occurred after the deadlines had passed. At the end of the contract, the State of Rhode Island did send an email stating that they understood the reasons for the delays and that the reports were accepted as submitted and are in compliance.

View Audit 292559

Finding 370867 (2022-001)

Significant Deficiency 2022

The Fogarty Center

RI

Corrective Action Plan: The Fogarty Center (the “Center”) had this finding in 2021-01 as well. The Center reported in the 2021 corrective action plan, that two additional staff were hired to assist with the demands of the industry; however the hires occurred in mid-late 2023; therefore after search...

Corrective Action Plan: The Fogarty Center (the “Center”) had this finding in 2021-01 as well. The Center reported in the 2021 corrective action plan, that two additional staff were hired to assist with the demands of the industry; however the hires occurred in mid-late 2023; therefore after searching, hiring and training, the staff weren’t able to assist with a faster monthly/yearly close until FYE 2023. The Center has set up a stronger audit planning timeline to include deadlines, so that the audit can proceed to meet the September 30th deadline for FYE 12/31/23.

View Audit 292559

Finding 370788 (2022-002)

None 2022

Levi Towers, Inc.

AR

Special Tests & Provisions Cash Management HUD Housing Programs

2022-02 Surplus Cash Not Deposited by Due Date Recommendation: We recommend that Levi Towers, Inc. develop specific procedures to ensure that the surplus cash is calculated and deposited by the December 31 deadline. Action Taken: Levi Towers, Inc. will develop procedures to ensure that the surp...

2022-02 Surplus Cash Not Deposited by Due Date Recommendation: We recommend that Levi Towers, Inc. develop specific procedures to ensure that the surplus cash is calculated and deposited by the December 31 deadline. Action Taken: Levi Towers, Inc. will develop procedures to ensure that the surplus cash is calculated and deposited into the residual receipts on or before the December 31 deadline. Name of responsible person responsible for corrective action: David Wilson Anticipated completion date for the corrective action: February 9, 2024

View Audit 292452

Finding 370787 (2022-001)

None 2022

Levi Towers, Inc.

AR

Reporting § 200.512 § 200.520

2022-01 Single Audit Data Collection Forms Not Filed By Due Date Recommendation: We recommend Levi Towers, Inc. develop specific procedures to ensure that the audit report is received prior to the June 30 reporting deadline. Action Taken: Levi Towers, Inc. will develop procedures to ensure that...

2022-01 Single Audit Data Collection Forms Not Filed By Due Date Recommendation: We recommend Levi Towers, Inc. develop specific procedures to ensure that the audit report is received prior to the June 30 reporting deadline. Action Taken: Levi Towers, Inc. will develop procedures to ensure that the audit field work is scheduled with sufficient time to allow the audit report and data collection form to be filed timely in the future. Name of responsible person responsible for corrective action: David Wilson Anticipated completion date for the corrective action: February 9, 2024

View Audit 292452

Finding 370781 (2022-001)

Material Weakness 2022

Santa Maria Public Airport District

CA

Reporting

The District’s Manager of Finance and Administration will update its standard operating procedures to accurately record and report all transactions. Thereafter, management and the manager of finance and administration plan to review all account balances for certain relationships, proper cut-off, and...

The District’s Manager of Finance and Administration will update its standard operating procedures to accurately record and report all transactions. Thereafter, management and the manager of finance and administration plan to review all account balances for certain relationships, proper cut-off, and accuracy.

View Audit 292422

Finding 370716 (2022-001)

Significant Deficiency 2022

Dooly County Board of Education

GA

Equipment & Real Property Management School Nutrition Programs Reporting § 200.303 § 200.313

FA2022-001: Improve Controls over Equipment Compliance Requirement: Equipment and Real Property Management Internal Control Impact: Significant Deficiency Compliance Requirement: Nonmaterial Noncompliance Federal Award Agency: U.S. Department of Agriculture Pass-through Entity: Georgia Department...

FA2022-001: Improve Controls over Equipment Compliance Requirement: Equipment and Real Property Management Internal Control Impact: Significant Deficiency Compliance Requirement: Nonmaterial Noncompliance Federal Award Agency: U.S. Department of Agriculture Pass-through Entity: Georgia Department of Education Assistance Listing Number and Title: 10.553 – School Breakfast Program, 10.555 – National School Lunch Program Federal Award Number: 225GA324N1199 Federal Awarding Agency: U.S. Department of Education Pass-through Entity: Georgia Department of Education Assistance Listing Number and Title: COVID-19 – 84.425D-Elementary and Secondary School Emergency Relief Fund, COVID-19 – 84.425U-American Rescue Plan Elementary and Secondary School Emergency Relief Fund, COVID-19 – 84.425W-American Rescue Plan Elementary and Secondary School Emergency Relief Fund Federal Award Number: S425D200012 (Year: 2020), S425D210012 (Year: 2021), S425U120012 (Year: 2021), S425W210011 (Year: 2021) Questioned Costs: None Identified Repeat of Prior Year Findings: FA2021-001, FA2020-001, FA2019-003, FA2018-002, FA2017-004 Description: The policies and procedures for the School District were insufficient to provide adequate internal controls over equipment and real property management as it relates to the Child Nutrition Cluster and Elementary and Secondary School Emergency Relief Fund programs. Corrective Action Plan: We concur with this finding. Management has strengthened controls over equipment to ensure that the records are complete, accurate and reflect all required information. We are currently in the process of developing a physical inventory list of equipment. The inventory listing will have all identifying information such as an item description, an identifying number, the source of the funding, the title holder, the acquisition date, the cost, the percentage of federal participation in the project costs, the location of the equipment, the use and condition of the equipment, and any ultimate disposal date for each piece of equipment. A complete physical inventory will be performed each year and reconciled with the equipment listing. Estimated Completion Date: June 30, 2024 Contact Person: Christopher Stephens Telephone: 229-268-4761 Email: Christopher.stephens@dooly.k12.ga.us

View Audit 292409

Finding 370713 (2022-003)

Significant Deficiency 2022

Burke County Board of Education

GA

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303 § 200.318 § 200.320

FA 2022-003 Improve Controls over Procurement Compliance Requirement: Procurement Suspension and Debarment Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: ...

FA 2022-003 Improve Controls over Procurement Compliance Requirement: Procurement Suspension and Debarment Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education AL Numbers and Titles: 84.027 - Special Education Grants to States 84.173 – Special Education Preschool Grants Federal Award Numbers: HO27A200073(Year: 2021), HO27A210073 (Year: 2022), HO27X210073 (Year: 2022), S371C190016-19A (Years: 2017-21) Questioned Costs: None Identified Description: A review of expenditures charged to the Special Education Cluster revealed that the School District’s internal control procedures were not operating appropriately to ensure that the School District’s procurement procedures were followed. Corrective Action Plans: [Insert Corrective Action Plan(s) Here] Estimated Completion Date: A review of costs and expenditures for all purchases and contracts involving rates of pay for the purpose of education students with disabilities will be completed prior to the approval of purchases and contractual agreements. A minimum of 2 quotes per expenditure and/or contracted service agreement will be procured prior to approval of the expenditure and/or contractual agreement. For contractual agreements, the student services director will be responsible for obtaining quotes, and the individual requesting the purchase of required items will be responsible for obtaining and providing quotes to the director prior to approval. These records will be kept on file within the student services department. Contact Person: Angela Williams, Superintendent Telephone: 706-554-5101 Email: amwilliams@burke.k12.ga.us

View Audit 292408

Finding 370712 (2022-002)

Material Weakness 2022

Burke County Board of Education

GA

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303 § 200.318 § 200.320

FA 2022-002 Improve Controls over Procurement Compliance Requirement: ‘Procurement Suspension and Debarment Internal Control Impact: Material Weakness Compliance Impact: Material Noncompliance Federal Awarding Agency: U.S. ...

FA 2022-002 Improve Controls over Procurement Compliance Requirement: ‘Procurement Suspension and Debarment Internal Control Impact: Material Weakness Compliance Impact: Material Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education AL Number and Title: 84.371C – Comprehensive Literacy Development Federal Award Number: S371C190016-19A (Years: 2017-21) Questioned Costs: ‘$177,213.73 Description: A review of expenditures charged to the Comprehensive Literacy Development program revealed that the School District’s internal control procedures were not operating appropriately to ensure that the School District’s procurement procedures were followed. Corrective Action Plans: The Comprehensive Literacy Director will review and update the current procedures to ensure that the required procurement methods are properly identified and followed, and that required procurement documentation is properly identified, safeguarded, and retained. Estimated Completion Date: May 1, 2024 Contact Person: Angela Williams, Superintendent Telephone: 706-554-5101 Email: amwilliams@burke.k12.ga.us

View Audit 292408 Questioned Costs: $1

Finding 370708 (2022-001)

Significant Deficiency 2022

Burke County Board of Education

GA

Equipment & Real Property Management Reporting § 200.303 § 200.313

FA 2022-001 Improve Controls over Equipment Compliance Requirement: ‘’Equipment and Real Property Management Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through En...

FA 2022-001 Improve Controls over Equipment Compliance Requirement: ‘’Equipment and Real Property Management Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education AL Numbers and Titles: `COVID-19 – 84.425D – Elementary and Secondary School Emergency Relief Fund COVID-19 – 84.425U – American Rescue Plan Elementary and Secondary School Emergency Relief Fund Federal Award Numbers: .S425D200012 (Year: 2021), S425U2100012 (Year: 2021) Questioned Costs: None Identified Description: The policies and procedures of the School District were insufficient to provide adequate internal controls over equipment and real property management as it relates to the Education Stabilization Cluster. Corrective Action Plans: The Executive Director of Operations will develop, and share with the Federal Programs Director, an equipment listing for ESSERS and ARP equipment that consists of all required information, including a description, an identifying number, the source of funding, the title holder, the acquisition date, the cost, the percentage of federal participation in the project costs, the location, the use and condition, and any ultimate disposal data for each piece of equipment. The Executive Director of Operations will further coordinate with the Federal Programs Director to ensure that all equipment is accounted for by conducting a complete physical inventory at least once every two years beginning in the Fall of 2024. Estimated Completion Date: December 30, 2024 Contact Person: Angela Williams, Superintendent Telephone: 706-554-5101 Email: amwilliams@burke.k12.ga.us

View Audit 292408

Corrective Action Plans

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