Corrective Action Plans

Finding 252559 (2022-001)

Significant Deficiency 2022

United Food Bank

AZ

Internal Control / Segregation of Duties Subrecipient Monitoring Eligibility § 200.303

2022-001 U.S. Department of Agriculture, Food, and Nutrition Service Emergency Food Assistance Program CFDA Number: 10.568/10.569 Passed Through: The Arizona Department of Economic Security Pass Through Number: CtR052634 Award Period: July 1, 2021 ? June 30, 2022 Type of Finding ? Significant Defi...

2022-001 U.S. Department of Agriculture, Food, and Nutrition Service Emergency Food Assistance Program CFDA Number: 10.568/10.569 Passed Through: The Arizona Department of Economic Security Pass Through Number: CtR052634 Award Period: July 1, 2021 ? June 30, 2022 Type of Finding ? Significant Deficiency in Internal Control over Compliance Condition/Context ? Internal control procedures over eligibility requirements for 1 of 40 eligibility sheets tested indicated there was no certifying signature by the eligible recipient agency volunteer, and there was no evidence of secondary review by the distribution agency program officials. Contact Person ? Chariti Stern, Chief Program Officer Corrective Action Plan ? United Food Bank has entirely onboarded all TEFAP agencies to be active on Link2Feed; however, a handful of agencies still use sign-in sheets due to technology limitations. At the 2022 Agency Conference, a presentation was done that conveyed the importance of checking all signatures on United Food Bank documents. The 2022 Partner Agency Handbook explains that a signature is required for the reports and sign-in sheets to be authorized and accepted by United Food Bank. Re-training United Food Bank staff has also occurred to ensure that all reports have the correct signatures and that the United Food Bank staff?s initials are on all documents to ensure that the reports were reviewed.

View Audit 257571

Finding 247640 (2022-002)

None 2022

Plymouth Educational Center Charter School

MI

Questioned Costs Procurement, Suspension & Debarment Cash Management

Corrective Action Steps Taken - As of August 3, 2022, the school management company Distinctive Schools, has engaged with EdOps to provide additional Financial Operations Support to Plymouth Educational Center. Future Steps to be implemented ? EdOps and Distinctive Schools have begun holding monthly...

Corrective Action Steps Taken - As of August 3, 2022, the school management company Distinctive Schools, has engaged with EdOps to provide additional Financial Operations Support to Plymouth Educational Center. Future Steps to be implemented ? EdOps and Distinctive Schools have begun holding monthly review meetings with various members of the Plymouth Educational Center team to provide stronger review and greater visibility into potential budget related impacts. Based on information obtained during these meetings, annual forecasts are created and if any amendments are deemed necessary during the process, they will be presented to the board of directors. Monitoring Plan ? The CFO and Manager of Financial Strategy and Budgeting will monitor monthly the budget to actual variance and present forecasted information monthly. Additionally, an amended budget will be presented to the board for approval if necessary. Date of Completion - Nov 1, 2022 People Responsible ? Elizabeth Winke, Controller & Interim CFO & Nadine Blanco, Manager of Financial Strategy and Budgeting Finding 2022-002 Corrective Action Steps Taken ? The management company, on behalf of Plymouth Educational Center, is working with the equipment vendor to rectify the shipping issue. Future Steps to be implemented ? The technology team will include receipt dates within the equipment tracking system and will follow up on any discrepancies identified from purchasing, to receipt of goods, to payment of goods. Additionally, those governed with approval of invoices will verify receipt of equipment prior to invoice approval and payment. Monitoring Plan ? Equipment inventory will be verified quarterly for new inventory purchases versus grant reimbursements to confirm all inventory has been received and is accounted for against the grant, including appropriate tagging of equipment. Date of Completion ? November 1, 2022 Person Responsible ? Roberto Vargas, Director of IT, and Karey Henderson, Managing Director of Operations PLYMOUTH

View Audit 258343 Questioned Costs: $1

Finding 247639 (2022-002)

Significant Deficiency 2022

Mi Residential Community, Inc. 023-11147

MA

HUD Housing Programs Equipment & Real Property Management Internal Control / Segregation of Duties

U.S. Department of Housing and Urban Development, passed through the Massachusetts Housing Finance Agency (continued) Section 8 Housing Assistance Payments Program ? Assistance Listing No. 14.195 (continued) Significant Deficiencies (continued) 2022-002 Condition: 2 of the 40 units selected for tes...

U.S. Department of Housing and Urban Development, passed through the Massachusetts Housing Finance Agency (continued) Section 8 Housing Assistance Payments Program ? Assistance Listing No. 14.195 (continued) Significant Deficiencies (continued) 2022-002 Condition: 2 of the 40 units selected for testing did not have annual quality inspections completed within one year of the previous inspection. Auditor's Recommendation: We recommend that an internal control procedure be implemented to ensure that the required annual housing inspections are performed within one year of the previous inspection and that the inspection reports are being maintained within the tenant files. Action Taken: Management will continue to work tenaciously to comply with `performing unit inspections on at lease an annual basis to determine whether the applicants and equipment in the unit are functioning properly and to assess whether a component needs to be repaired or replaced.? [HUD Occupancy Handbook, 4350.3 rev-1, Chapter 6 Lease Requirement and Leasing Activities, Section 6-29, Unit Inspection, Paragraph 3].

View Audit 258341

Finding 247638 (2022-001)

Significant Deficiency 2022

Mi Residential Community, Inc. 023-11147

MA

HUD Housing Programs Eligibility Reporting

U.S. Department of Housing and Urban Development, passed through the Massachusetts Housing Finance Agency Section 8 Housing Assistance Payments Program ? Assistance Listing No. 14.195 Significant Deficiencies 2022-001 Condition: 1) 1 of the 40 tenants selected for testing had an incorrect amount r...

U.S. Department of Housing and Urban Development, passed through the Massachusetts Housing Finance Agency Section 8 Housing Assistance Payments Program ? Assistance Listing No. 14.195 Significant Deficiencies 2022-001 Condition: 1) 1 of the 40 tenants selected for testing had an incorrect amount reported for social security income on Form HUD-50059. 2) 1 of the 40 tenants selected for testing had an amount reporting for medical expenses on Form HUD-50059 that was not supported by documentation in the tenant?s file. Auditor's Recommendation: We recommend that an internal control procedure be implemented to ensure that all HUD-50059 forms are completed accurately and all required information is obtained and maintained within the tenant files. Action Taken: 1) Management will meet with the tenant to properly investigate causation for the finding noted above. Pending the outcome of the investigation, Management will correct the July 2022 Annual Certification with the expectation of correcting the income used to tabulate the tenant?s level of rental assistance, the tenant will not be charged for the error, and HUD will be reimbursed for subsidy accordingly. 2) Management removed the active medical expense from the expense tab on the management software. The medical expenses do not impact the level of rental assistance since the amount did not exceed 3 percent of the tenant?s household income. Nevertheless, Management reclassified the medical expense as inactive to ensure the medical expense is not part of the future certifications.

View Audit 258341

Finding 240756 (2022-001)

Significant Deficiency 2022

Marin Community Clinics, Inc.

CA

Special Tests & Provisions

MCC will take the following action to halt, identify and correct these inaccuracies: Team Training ? MCC will conduct trainings for all Clinic Managers, Front Office staff, Enrolment Counselor Staff, all Center staff. ? The topics at these trainings covered: ? The overall philosophy and purpose of ...

MCC will take the following action to halt, identify and correct these inaccuracies: Team Training ? MCC will conduct trainings for all Clinic Managers, Front Office staff, Enrolment Counselor Staff, all Center staff. ? The topics at these trainings covered: ? The overall philosophy and purpose of collecting accurate data ? The importance of collecting all necessary forms and documents from patients in order to insert their financial status into MCC sliding fee scale. ? Definition of income; how to accurately calculate income ? Definition of family size / household ? The call center role in scheduling the patient appointment and how to set the document expectations ? The importance of collecting all necessary forms and documents from patients in order to insert their financial status into MCC sliding fee scale. ? How to enter accurate information into all the applicable forms in the EHR Call Center Scripting and Training MCC recognizes that the process of documentation and effective data management starts with our call center staff. MCC will implement a more prescribed and descriptive approach as to how we set these expectations with our patients. Our call center will be educating our patients and explaining the importance of bringing in income verification for our sliding fee scale. The new script will address the idea that all patients are eligible for the sliding fee discounts, not just uninsured patients. Meaning, if insured patients provide proof of income they may be eligible for a discount on their copay, coinsurance, and/or deductible. The script will also address the patient's right to decline the financial fee assessment. It will further states that refusal to provide proof of income or financial information will result in the patient not being eligible for any discounts. Internal Audits: Internal audit will be conducted on a monthly basis and discussed with clinic operation teams. Timeline- the training will start in January 2023 and will continue quarterly and every time new staff on boards throughout 2023. Responsible- There are multiple team members that are actively responsible for documentation and preservation of these documents in the correct patient charts: Clinic Manager, Front Office Supervisors, Director of Patient Services. Ultimately, MCC views this as a measure that the Chief Executive Officer, Chief Financial Officer, Chief Health Services Officer and Chief Compliance Officer all hold responsibility to ensure this policy is adhered to closely.

View Audit 255318

Finding 238658 (2022-001)

Significant Deficiency 2022

Housing Authority of the City of Greensboro

NC

HUD Housing Programs Subrecipient Monitoring Eligibility

Finding 2022-001 - Housing Choice Voucher Tenant Files - Eligibility - Internal Control over Tenant Files - Noncompliance and Significant Deficiency Corrective Action Plan: GHA will implement the following immediate and on-going actions to correct internal control over particip...

Finding 2022-001 - Housing Choice Voucher Tenant Files - Eligibility - Internal Control over Tenant Files - Noncompliance and Significant Deficiency Corrective Action Plan: GHA will implement the following immediate and on-going actions to correct internal control over participant files in the Housing Choice Voucher program: Immediate Response: GHA is guided by seven core values. The first of which is Integrity. Upon discovery of forged documents, in March 2023 it was clearly communicated and reiterated that any actions, such as alternation, falsification, or fabrication is unacceptable and the appropriate disciplinary would be taken. A prompt and thorough investigation resulted in a team member being terminated for forging documents and a change is senior leadership. A third-party consultant was brought in immediately to complete an assessment and review of the voucher programs internal process to provide immediate process improvement along with reviewing an additional sample set of participant files. Ongoing Response: GHA will improve internal controls in the area of file review and quality control and assurance by completing multiple examinations of applicants/program participants calculations at initial move- in, interim, and re-examination anniversary. In addition to the two-prong reviews being completed by team members, a third-party compliance company may be used to review all initials, and up to twenty-five percent (25%) of all interim and re-examination of program participants' files. Internal/external training will be provided to each team member involved with the determination of rent and maintaining tenant files, as well as programmatic eligibility and administration of the housing choice voucher program in 2023. Voucher Administration leadership will continue to work closely with the Compliance Department to ensure that GHA's program files are compliant with all federal regulations, rules, HUD guidelines as well as GHA's policy and procedures. Anticipated Completion Date: The above plans will be implemented immediately and will be continuously monitored. We anticipate a completion date of December 2023. Responsible Person: Meredith Daye, Chief Operating Officer

View Audit 254659

Finding 236264 (2022-003)

None 2022

St. Mary Levee District

LA

Questioned Costs Cash Management Matching / Level of Effort / Earmarking § 200.305

2022-003 Cash Management Management?s Response and Planned Corrective Action: Management will monitor reimbursement requests to insure that payments have been made to vendors prior to submitting the reimbursement request. Name and Title of Contact Person: Timothy Matte, Executive Director

View Audit 236613 Questioned Costs: $1

Finding 236263 (2022-001)

Material Weakness 2022

St. Mary Levee District

LA

Internal Control / Segregation of Duties

2022-001 Inadequate segregation of accounting functions Management?s Response and Planned Corrective Action: Management is aware of the condition and has determined that based upon the size of the District and the cost-benefit consideration of additional personnel, it is not feasible to achieve comp...

2022-001 Inadequate segregation of accounting functions Management?s Response and Planned Corrective Action: Management is aware of the condition and has determined that based upon the size of the District and the cost-benefit consideration of additional personnel, it is not feasible to achieve complete segregation of duties. Name and Title of Contact Person: Timothy Matte, Executive Director

View Audit 236613

Finding 236259 (2022-003)

Significant Deficiency 2022

Usd 102 Cimarron-Ensign Schools

KS

Cash Management School Nutrition Programs Significant Deficiency

U.S. DEPARTMENT OF AGRICULTURE SIGNIFICANT DEFICIENCY 2022-003: Child Nutrition Cluster ? CFDA No. 10.553, 10.555 and 10.559 Grant period: Year Ended June 30, 2022 Condition and Context: Per review of the Summer Food Service Program summary sheet for April, the incorrect number of breakfasts was...

U.S. DEPARTMENT OF AGRICULTURE SIGNIFICANT DEFICIENCY 2022-003: Child Nutrition Cluster ? CFDA No. 10.553, 10.555 and 10.559 Grant period: Year Ended June 30, 2022 Condition and Context: Per review of the Summer Food Service Program summary sheet for April, the incorrect number of breakfasts was reported. Criteria: The District is required to submit the number of breakfasts and lunches served in order to receive reimbursement for them. Cause: The number of meals entered for reimbursement on the summary sheet was incorrect. Effect: If the correct number of meals is not reported the District will not be reimbursed the correct amount. Recommendation: We recommend that the summary sheets used to compile the request for reimbursement is double checked for accuracy as to the number of meals on the daily count sheets. Grantee Response: We concur with the recommendation. In addition, someone will be reviewing all summary sheets before the request for reimbursement is submitted.

View Audit 214176

Finding 236258 (2022-002)

Significant Deficiency 2022

Usd 102 Cimarron-Ensign Schools

KS

Significant Deficiency

U.S. DEPARTMENT OF EDUCATION Significant Deficiency 2022-02: Education and Secondary School Emergency Relief Fund ? CFDA #84.425D and #84.425U Grant Period: Year Ended June 30, 2022 Condition and Context: The District entered into various construction contracts which did not meet the standards se...

U.S. DEPARTMENT OF EDUCATION Significant Deficiency 2022-02: Education and Secondary School Emergency Relief Fund ? CFDA #84.425D and #84.425U Grant Period: Year Ended June 30, 2022 Condition and Context: The District entered into various construction contracts which did not meet the standards set out by Uniform Guidance for wage rate requirements. The lack of compliance did not result in any material noncompliance, fraud, or abuse with respect to the major program. Criteria: The Uniform Guidance requires entities to include in their construction contracts which exceed $2,000 that all laborers and mechanics employed by contractors or subcontractors must be paid wages not less than those established for the locality of the project also know as prevailing wage rates set by the Department of Labor. Cause: The District was unaware of the requirements set out by Uniform Guidance. Effect: An important component of wage rate requirements is to ensure labors and mechanics are paid a fair and reasonable wage according to the Department of Labor. Without implementing these policies, there is a higher risk of noncompliance with program requirements. Recommendation: Management should determine which contracts are subject to the prevailing wage rate requirements under Uniform Guidance and establish controls to implement the requirements when necessary. Grantee Response: Management agrees with the finding and recommendation. The District will establish policies and procedures for future grant awards to comply with Uniform Guidance requirements.

View Audit 214176

Finding 236257 (2022-001)

Significant Deficiency 2022

Usd 102 Cimarron-Ensign Schools

KS

Equipment & Real Property Management Procurement, Suspension & Debarment Significant Deficiency § 200.311 § 200.313

U.S. DEPARTMENT OF EDUCATION Significant Deficiency 2022-01: Education and Secondary School Emergency Relief Fund ? CFDA #84.425D and #84.425U Grant Period: Year Ended June 30, 2022 Condition and Context: The District purchased equipment greater than the Uniform Guidance capitalization threshold ...

U.S. DEPARTMENT OF EDUCATION Significant Deficiency 2022-01: Education and Secondary School Emergency Relief Fund ? CFDA #84.425D and #84.425U Grant Period: Year Ended June 30, 2022 Condition and Context: The District purchased equipment greater than the Uniform Guidance capitalization threshold and failed to complete a listing of equipment containing all pertinent data. The lack of compliance did not result in any material noncompliance, fraud, or abuse with respect to the major program. Criteria: The Uniform Guidance requires entities to follow equipment procedures set out at 2 CFR sections 200.313(c) through (e) and real property procedures set out at 2 CFR section 200.311(b). Entities must retain a listing of equipment greater than or equal to the capitalization policy of either the entity or Uniform Guidance with relevant data including, a description of the property, a serial number or other identification number, the source of funding for the property (including the federal award number), who holds title, the acquisition date, cost of the property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, use and condition of the property, a and any ultimate disposition data including the date of disposal and sales price of the property. Property records must be maintained and include the name, part number and description, and other elements as necessary and required in accordance with the terms and conditions of the contract, quantity received, unit acquisition cost, unique-item identifier, accountable contract number, location, disposition, and posting reference and date of transaction. Cause: The District was unaware of the requirements set out by Uniform Guidance. Effect: An important component of equipment policies is retaining information to ensure that the award is used for authorized purposes, complies with the terms and conditions of the award, and achieves performance goals. Without equipment policies, there is a higher risk of noncompliance with program requirements. Recommendation: Management should determine procedures for equipment purchases and apply them to all equipment purchases equal to or exceeding the threshold to comply with the Uniform Guidance. Grantee Response: Management agrees with the finding and recommendation. The District will establish policies and procedures for future grant awards to comply with Uniform Guidance requirements.

View Audit 214176

Finding 236256 (2022-001)

Significant Deficiency 2022

Easter Seals Southeast Wisconsin, INC

WI

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.236 § 200.318

Easterseals Southeast Wisconsin has a policy which clearly outlines approval authorities. While we follow that policy properly, we understand that the policy lacks some elements required by the Uniform Guidance. None of our purchases made during the year under audit would have violated Uniform Guida...

Easterseals Southeast Wisconsin has a policy which clearly outlines approval authorities. While we follow that policy properly, we understand that the policy lacks some elements required by the Uniform Guidance. None of our purchases made during the year under audit would have violated Uniform Guidance, but we are committed to compliance and therefore have already started to draft policies which will adhere to Uniform Guidance. We will finalize, communicate, and follow our updated Policies and Procedures to ensure that Uniform Guidance is followed and to resolve the finding from this audit.

View Audit 257573

Finding 235117 (2022-001)

Significant Deficiency 2022

St. Vincent De Paul of Baltimore, Inc.

MD

Eligibility

Views of the Responsible Officials and Planned Corrective Actions: During the pandemic, SVDP distributed Emergency Rental Assistance Program funding that was a new, specific response to the COVID pandemic. Due to significant staff turnover with the team administering these services, there was mispl...

Views of the Responsible Officials and Planned Corrective Actions: During the pandemic, SVDP distributed Emergency Rental Assistance Program funding that was a new, specific response to the COVID pandemic. Due to significant staff turnover with the team administering these services, there was misplacement of participant income verification documentation for six cases. SVDP subsequently confirmed the income eligibility for these six participants and is therefore confident that the participants were in fact eligible for the assistance received. However, we recognize that the income eligibility documentation for these six participants could not be found at the time of the audit and as a result are undertaking quality assurance and compliance measures to ensure participant files are always fully compliant in order to prevent this type of error from occurring again. These measures include: (a) instituting a new compliance scorecard for internal chart reviews, (b) monthly peer chart reviews, (c) frequent case management supervisor chart reviews, (d) spot chart auditing by SVDP?s internal Quality Assurance Specialist, and (e) updated training for case management staff on procedures for participant case files and for the retention of forms and other documents.

View Audit 255316

Finding 235116 (2022-005)

Significant Deficiency 2022

Second Harvest Community Foodbank

MO

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.334 § 200.403

Condition: Administrative costs are submitted to the state monthly for reimbursement on the Record of Expenditures under the TEFAP Financial Assistance form ("FD-32D"). The State reimburses the Organization for administrative costs as determined by the state on a monthly basis. Typically, the monthl...

Condition: Administrative costs are submitted to the state monthly for reimbursement on the Record of Expenditures under the TEFAP Financial Assistance form ("FD-32D"). The State reimburses the Organization for administrative costs as determined by the state on a monthly basis. Typically, the monthly reimbursement amount is significantly less than the actual amount of allowed administrative expenses incurred by the Organization. During our procedures, we noted that certain expenditures, amounting to approximately $3,290, which were included on the FD-32D of which supporting documentation the Organization is required to retain under 2 CFR part 200 was lacking. As such, we could verify these costs related to activities allowed for reimbursement under 2 CFR part 200. Views of Responsible Officials and Corrective Actions: We agree with the auditor's comments and the following action will be taken to improve this situation. The Finance and Administration Manager and the Director of Logistics, who prepare the FD-32D, will work together to ensure that all supporting documentation is retained for all allowable expenses monthly. The corrective actions will be implemented by July 1, 2023.

View Audit 255313

Finding 230248 (2022-001)

Material Weakness 2022

Northeast Ohio Medical University

OH

Student Financial Aid Subrecipient Monitoring Material Weakness

Finding Number: 2022-001 Anticipated Completion Date: 07/19/2022 Responsible Contact Person: Katherine Miranda, University Registrar Kelly Burt, Assistant Registrar Records Management and Reporting Planned Corrective Action: Ensure all graduation dates are reported on enrollment reporting within ...

Finding Number: 2022-001 Anticipated Completion Date: 07/19/2022 Responsible Contact Person: Katherine Miranda, University Registrar Kelly Burt, Assistant Registrar Records Management and Reporting Planned Corrective Action: Ensure all graduation dates are reported on enrollment reporting within 30 days of the status change Due to new procedures, reporting processes and new staff, a group of our Spring 2022 graduates were not reported in a timely manner. Once we were made aware of this issue, we went into immediate action to correct the error. We worked with Clearinghouse to confirm our own misconceptions and ways to remedy the error. We updated all records individually through the Clearinghouse system. After all records were corrected, we updated our staff manual to ensure this does not occur in the future. Staff will continue to review all records to ensure accurate and timely reporting.

View Audit 252913

Finding 230098 (2022-008)

Material Weakness 2022

Valley County

MT

Internal Control / Segregation of Duties

AUDITOR PREPARED FINANCIAL STATEMENTS Name of contact person: Mary Armstrong ? Chair, County Commission Corrective Action: The recommendation to hire a firm to evaluate the work of Olness and Associates has been considered and rejected. It is the County?s opinion that funds can be better spent on ...

AUDITOR PREPARED FINANCIAL STATEMENTS Name of contact person: Mary Armstrong ? Chair, County Commission Corrective Action: The recommendation to hire a firm to evaluate the work of Olness and Associates has been considered and rejected. It is the County?s opinion that funds can be better spent on other priorities. Valley County will continue to read, monitor, edit and approve drafts prepared by Olness Associates. Proposed Completion Date: Ongoing.

View Audit 253285

Finding 230097 (2022-007)

Material Weakness 2022

Valley County

MT

Internal Control / Segregation of Duties

SEGREGATION OF DUTIES Name of contact person: Mary Armstrong ? Chair, County Commission Corrective Action: Valley County has implemented all auditor suggestions for this finding, but the size of the county workforce does not lend itself to full segregation of duties. The duties will be separated a...

SEGREGATION OF DUTIES Name of contact person: Mary Armstrong ? Chair, County Commission Corrective Action: Valley County has implemented all auditor suggestions for this finding, but the size of the county workforce does not lend itself to full segregation of duties. The duties will be separated as much as possible and alternative controls will be used to compensate for lack of separation. The commission will continue to be involved in providing some of these controls. Proposed Completion Date: Ongoing.

View Audit 253285

Finding 213917 (2022-001)

Material Weakness 2022

Fulton County Health Center

OH

Material Weakness Reporting

Finding Number: 2022-001 Condition: The Hospital?s controls in place for reporting submissions did not identify that the lost revenue amounts reported in the period 3 portal submission did not consistently follow the Hospital's Option iii methodology. Planned Corrective Action: The Hospital reviewed...

Finding Number: 2022-001 Condition: The Hospital?s controls in place for reporting submissions did not identify that the lost revenue amounts reported in the period 3 portal submission did not consistently follow the Hospital's Option iii methodology. Planned Corrective Action: The Hospital reviewed its process surrounding the reporting of lost revenue, implemented additional levels of review, and corrected the issue with its period 4 portal submission. Contact person responsible for corrective action: Jenee Seibert, CFO Anticipated Completion Date: 5/12/2023

View Audit 251646

Finding 212945 (2022-010)

None 2022

Park County

MT

Special Tests & Provisions Matching / Level of Effort / Earmarking

NONCOMPLIANCE WITH SPECIAL TESTS AND PROVISIONS REQUIREMENTS, SCHOOLS AND ROADS-GRANTS TO STATES; AL No. 10.665; GRANT No. 21-CS-11011100-005, YEAR ENDED JUNE 30 2022 Name of contact person: Director of Grants and Special Projects Corrective Action: The county will develop written procedures as re...

NONCOMPLIANCE WITH SPECIAL TESTS AND PROVISIONS REQUIREMENTS, SCHOOLS AND ROADS-GRANTS TO STATES; AL No. 10.665; GRANT No. 21-CS-11011100-005, YEAR ENDED JUNE 30 2022 Name of contact person: Director of Grants and Special Projects Corrective Action: The county will develop written procedures as recommended in finding 2022-007 to address this issue and incorporate this finding?s recommendation. Proposed Completion Date: Immediately

View Audit 250852

Finding 212944 (2022-011)

None 2022

Park County

MT

Procurement, Suspension & Debarment Subrecipient Monitoring

NONCOMPLIANCE WITH PROCUREMENT, SUSPENSION & DEBARMENT REQUIREMENTS, CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS; AL No. 21.027, YEAR ENDED JUNE 30 2022 Name of contact person: Director of Grants and Special Projects Corrective Action: The county will develop written procedures as recommende...

NONCOMPLIANCE WITH PROCUREMENT, SUSPENSION & DEBARMENT REQUIREMENTS, CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS; AL No. 21.027, YEAR ENDED JUNE 30 2022 Name of contact person: Director of Grants and Special Projects Corrective Action: The county will develop written procedures as recommended in finding 2022-007 to address this issue and incorporate this finding?s recommendation. Proposed Completion Date: Immediately

View Audit 250852

Finding 206026 (2022-001)

Significant Deficiency 2022

Refugeeone

IL

Allowable Costs / Cost Principles Cash Management Internal Control / Segregation of Duties

The Agency recognizes this finding and notes that this occurrence resulted from additional emergency additional funding provided by funders in a different payment structure than other grants received. Going forward with any new grants that are cost reimbursement based and where individuals are only ...

The Agency recognizes this finding and notes that this occurrence resulted from additional emergency additional funding provided by funders in a different payment structure than other grants received. Going forward with any new grants that are cost reimbursement based and where individuals are only partially allocated to the program, a staff allocation tracking will be implemented for said employees.

View Audit 174637

Finding 206019 (2022-001)

None 2022

School District of the Borough of Ramsey

NJ

School Nutrition Programs Cash Management

Finding 2022-002 (ACFR 2022-001): There were instances in which the number of meals claimed did not agree with the meal count records resulting in an over/under claim. Corrective Action Approved by the Board: Prior to submitting reimbursement claims to the NJ Department of Agriculture, the meals cla...

Finding 2022-002 (ACFR 2022-001): There were instances in which the number of meals claimed did not agree with the meal count records resulting in an over/under claim. Corrective Action Approved by the Board: Prior to submitting reimbursement claims to the NJ Department of Agriculture, the meals claimed should be verified to the meal count activity records. Method of Implementation: More care will be taken to ensure meals claimed are verified to meal count activity records. Person Responsible for Implementation: Joanne Origoni, Secretary to the Business Administrator. Completion Date of Implementation: 3/9/2023.

View Audit 174608

Finding 205955 (2022-001)

Material Weakness 2022

Great Hearts America - Texas

TX

Subrecipient Monitoring Material Weakness Period of Performance § 200.302

Finding 2022-001 - Schedule of Expenditures of Federal Awards United States Department of Education Pass Through Entity: Texas Education Agency Federal Program: American Rescue Plan ? Elementary and Secondary School Emergency Relief (ARP ESSER) Assistance Listing Number: 84.425U Federal Award N...

Finding 2022-001 - Schedule of Expenditures of Federal Awards United States Department of Education Pass Through Entity: Texas Education Agency Federal Program: American Rescue Plan ? Elementary and Secondary School Emergency Relief (ARP ESSER) Assistance Listing Number: 84.425U Federal Award Number: S425U210042 Federal Award Year 2022 Repeat Comment: No Type of Finding: Material Weakness Condition: When reviewing the net assets released from restriction in the draft financial statements presented to the board, management determined and brought to the attention of the auditors the net assets restricted for pre-award costs for the ESSER federal program ($1,976,911) should have been released from restrictions during fiscal year ending June 30, 2022. The auditor, when tying the draft schedule of expenditures of federal awards to the updated schedules, determined the Organization had not included the pre-award federal expenditures related to the ESSER federal program. As a result, the initial testing of the ESSER major program did not include $1,976,991 in ESSER expenditures. When this was brought to management?s attention, the schedule of expenditures of federal awards was updated and the additional expenditures provided for testing. Cause: The additional $1,976,991 was related to ?pre-award? dollars awarded during fiscal year ended June 30, 2022, where allowable expenditures incurred in the previous year were permitted by the grant to be used for the ESSER funds awarded in the current year. Management was not aware of the requirement to include these amounts on the schedule of expenditures of federal awards. Recommendation: We recommend management of the Organization strengthen their internal controls to ensure all federal awards are included on the schedule of expenditures of federal awards. Corrective Action Plan: Prior to June 30, 2023, management will prepare an administrative procedure that requires the auditor to provide a draft financial and compliance report at least one (1) week prior to the meeting of the Board. In the procedure, management will require staff to reconcile the Schedule of Expenditures of Federal Awards to the Statement of Activities and other relevant accounting information to ensure the accuracy and completeness of the amounts disclosed. Person Responsible: Kevin Byrne, Vice President of Finance Anticipated Completion Date: June 30, 2023

View Audit 174625

Finding 205954 (2022-002)

Material Weakness 2022

Regional Office of Education #17

IL

Subrecipient Monitoring Reporting

The Regional Office of Education #17 will work with their contracted accounting firm to receive the draft financial statements earlier in order to allow additional review time before they are due for audit.

View Audit 174609

Finding 205950 (2022-001)

None 2022

Pine River Area Schools

MI

Cash Management School Nutrition Programs Subrecipient Monitoring

Corrective Action Plan 2022-001 This finding is caused by the District?s Food Service Fund?s fund balance being over the USDA?s threshold of 3 months average expenditures. The District is fully aware of this situation and has a spend down plan in place to help alleviate the excess fund balance down ...

Corrective Action Plan 2022-001 This finding is caused by the District?s Food Service Fund?s fund balance being over the USDA?s threshold of 3 months average expenditures. The District is fully aware of this situation and has a spend down plan in place to help alleviate the excess fund balance down to a reasonable level and anticipates the completion date for the corrective action plan be before the end of the 2022-23 fiscal year. The person responsible for the corrective action is Michelle Adams, the food service director. The plan for monitoring adherence is the food service director will work to assess where the fund balance is after all of the projects from the spend down plan are completed.

View Audit 174605

Corrective Action Plans

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