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Corrective Action Plans

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Finding 48891 (2022-002)
Significant Deficiency 2022
Wake County, North Carolina
NC
Allowable Costs / Cost Principles Reporting Cash Management
Finding 2022-002, Significant Deficiency over Activities Allowed and Unallowed and Allowable Costs/Cost Principles; Temporary Assistance for Needy Families Cluster (TANF), Assistance Listing Number 93.558, U.S. Department of Health and Human Services, passed through the N.C Department of Health and ...
Finding 2022-002, Significant Deficiency over Activities Allowed and Unallowed and Allowable Costs/Cost Principles; Temporary Assistance for Needy Families Cluster (TANF), Assistance Listing Number 93.558, U.S. Department of Health and Human Services, passed through the N.C Department of Health and Human Services (NCDHHS), Division of Social Services. John H. Chafee Foster Care Program for Successful Transition to Adulthood (Chafee Foster Care), Assistance Listing Number 93.674, U.S. Department of Health and Human Services, passed through the N.C Department of Health and Human Services (NCDHHS), Division of Social Service. Recommendation: The County implements a review control over weekly timesheets to ensure the timesheets include all program time coded on the day sheets. Corrective Action Plan: Every effort is made to ensure that Daysheet entries match with time claimed, the different deadline submissions for each, sometimes mean that one must be approved before the other is entered in its entirety. In these instances, we may not have been able to compare the timesheet with the full scope of Daysheet entries prior to the timesheet submission being due. Employees track time by service code in 5-minute increments. The department section will review Daysheet entry timeline expectations with social workers and ensure entries are reviewed against timesheet entries before submitting for final approval; follow up with social workers regarding any discrepancies noted and closely monitor all future transactions. Proposed Completion Date: The Corrective Action will be immediately implemented in response to the auditors? recommendations. Contact Person: Patricia Pritchett, Department Budget Manager
View Audit 49163
Finding 48888 (2022-002)
Significant Deficiency 2022
Rivherhead Charter School
NY
Procurement, Suspension & Debarment Subrecipient Monitoring Cash Management
Reporting 2022-002 Significant Deficiency in Internal Control over Compliance Condition/context: During the audit of the School's, we noted that the School is maintaining excess reserve levels without an appropriately approved spending plan in place Auditors? Recommendation: Management should perfo...
Reporting 2022-002 Significant Deficiency in Internal Control over Compliance Condition/context: During the audit of the School's, we noted that the School is maintaining excess reserve levels without an appropriately approved spending plan in place Auditors? Recommendation: Management should perform quarterly reviews of their reserve levels and modify their expenditure patterns to ensure reserves are maintained within approved limits. The required approvals should be obtained from the funder to expend excess funds. Management?s Response: The Organization had earmarked the reserve funds for the purchase of additional kitchen equipment associated with its new high school. Due to permit delays the opening of the high school was delayed by a year. Management anticipates that the excess funds will be spent during fiscal year 2023 and the Organization will be within the 90-day reserve level.
View Audit 47308
Finding 48887 (2022-001)
Significant Deficiency 2022
Rivherhead Charter School
NY
Reporting Subrecipient Monitoring Cash Management
Reporting 2022-001 Significant Deficiency in Internal Control over Compliance Condition/context: During our audit of the School's major programs, we detected certain deficiencies in internal control over compliance. The School submitted vouchers for September 2021 and October 2021 late. The submissi...
Reporting 2022-001 Significant Deficiency in Internal Control over Compliance Condition/context: During our audit of the School's major programs, we detected certain deficiencies in internal control over compliance. The School submitted vouchers for September 2021 and October 2021 late. The submission exceeded the required 60 days following the last day of the month covered by the claim. The September 2021 voucher could not be accessed and verified by auditors. Auditors? Recommendation: Management should maintain a checklist of all specific due dates associated with Uniform Guidance (?UG?) compliance, including credential renewals, voucher submissions, UG report due date, and other reporting requirements. Management?s Response: Management is aware of the reporting deadlines associated with voucher claims. Unfortunately, a staff member left the Organization and failed to file the annual renewal report, which resulted in the Organization being locked out of the vouchering system. The Organization immediately filed to renew but due to the time it took for the renewal process the September and October vouchers were filed beyond the reporting deadline. This has been rectified and procedures have been implemented whereby the Organization CFO reviews the renewal application to ensure timely filing.
View Audit 47308
Finding 48886 (2022-001)
Material Weakness 2022
St. Joseph's/candler Health System, Inc.
GA
Questioned Costs Cash Management Reporting
Federal Award Programs Audit Finding Material Weakness (2022-001) 93.498 COVID-19 Provider Relief Fund In December 2022, the System submitted all recorded expenses related to prevention, preparation, and response to COVID-19 for reimbursement to FEMA. These expenditures were recorded in our financi...
Federal Award Programs Audit Finding Material Weakness (2022-001) 93.498 COVID-19 Provider Relief Fund In December 2022, the System submitted all recorded expenses related to prevention, preparation, and response to COVID-19 for reimbursement to FEMA. These expenditures were recorded in our financial periods from March 2020 through June 2022. However, in April 2023, we withdrew our original application to FEMA upon the discovery that part of these expenditures were already submitted to HHS for PRF. Since the FEMA and PRF projects were led by two separate teams, we lacked both cross examinations and combined reviews which created a weak point in our internal control process. To correct this discrepancy, we have implemented controls to ensure expenditures are only applied once for all future projects. Effective in April, finance leadership will review and approve all project scoped and data selection processes before submission to eliminate duplication or errors.
View Audit 47305 Questioned Costs: $1
Finding 48885 (2022-001)
Material Weakness 2022
City of Cupertino
CA
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Reporting
Management?s Response Management agrees with the findings and has developed the plan below to improve our controls Plan 1. Added additional staff to the Treasury COVID-19 Relief Hub (Richard Wong, Accountant II) 2. Filed March 2022 Annual SLFRF Compliance Report with the Treasury in January 2023 ...
Management?s Response Management agrees with the findings and has developed the plan below to improve our controls Plan 1. Added additional staff to the Treasury COVID-19 Relief Hub (Richard Wong, Accountant II) 2. Filed March 2022 Annual SLFRF Compliance Report with the Treasury in January 2023 3. Added the Finance Team group email also to ensure various staff would receive reminder emails on reporting so that we can stay current on filing the report for compliance. Anticipated Date of Completion ? report submission completed. Name of Contact Person ? Janet Liang, Richard Wong and finlist@cupertino.org
View Audit 43117
Finding 48884 (2022-001)
Significant Deficiency 2022
Cmu
PA
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties
Finding 2022-001 Financial Statements/Activities Allowed Corrective Action: CMU agrees with the finding and has implemented procedures to correct it. CMU has paid back the funds and has accrued for the amount in the financial statements. The unallowable expenditure of $12,831, were accrued and ...
Finding 2022-001 Financial Statements/Activities Allowed Corrective Action: CMU agrees with the finding and has implemented procedures to correct it. CMU has paid back the funds and has accrued for the amount in the financial statements. The unallowable expenditure of $12,831, were accrued and paid back to the granting agency by CMU in September 2022. Responsible Official _________________________________ Mark Verano, Interim Executive Director CMU 1100 South Cameron St, Harrisburg PA 17104 717-441-7033 mverano@cmupa.org
View Audit 43116 Questioned Costs: $1
Finding 48879 (2022-005)
Material Weakness 2022
School District of Stratford
WI
Procurement, Suspension & Debarment
Child Nutrition Cluster - Procurement and Suspension and Debarment Recommendation: We recommended that the District implement a review process over the procurement requirements and establish controls over suspension and debarment related to the grant programs during the fiscal year. The District sho...
Child Nutrition Cluster - Procurement and Suspension and Debarment Recommendation: We recommended that the District implement a review process over the procurement requirements and establish controls over suspension and debarment related to the grant programs during the fiscal year. The District should also review its procurement policy to ensure that the thresholds within the policy match current federal requirements. Explanation of Disagreement with Audit Finding: There is no disagreement with this finding. Action Planned/Taken in Response to Finding: Business Manager will begin reviewing suspension and debarment at sam.gov. Head Cook will also sign the invoices more clearly (she was approving them). Procurement threshold was adjusted to $10,000. Name of the Contact Person Responsible for Corrective Action: Rod Huther, Business Manager Planned Completion Date for Corrective Action Plan: 12/15/2022
View Audit 46508
Finding 48878 (2022-004)
Material Weakness 2022
School District of Stratford
WI
Internal Control / Segregation of Duties Subrecipient Monitoring Cash Management
Child Nutrition Cluster ? Segregation of Duties ? Grant Reporting Recommendation: We recommend that the District implement a review process over the reporting requirements related to the Child Nutrition Cluster Explanation of Disagreement with Audit Finding: There is no disagreement with this findin...
Child Nutrition Cluster ? Segregation of Duties ? Grant Reporting Recommendation: We recommend that the District implement a review process over the reporting requirements related to the Child Nutrition Cluster Explanation of Disagreement with Audit Finding: There is no disagreement with this finding. Action Planned/Taken in Response to Finding: The District will implement a process by which the monthly grant reports are approved by a secondary position prior to submission. Name of the Contact Person Responsible for Corrective Action: Rod Huther, Business Manager Planned Completion Date for Corrective Action Plan: 12/15/2022
View Audit 46508
Finding 48877 (2022-002)
Significant Deficiency 2022
Tacoma Arts Live
WA
Allowable Costs / Cost Principles § 200.430
Tacoma Arts Live Response to Single Audit Findings: Tacoma Arts Live management acknowledges that a union worker?s pay was not calculated in accordance with the union contract guaranteeing a 4-hour minimum on the March 20, 2020 payroll. This resulted an underpayment of $97.68. This payroll occurred...
Tacoma Arts Live Response to Single Audit Findings: Tacoma Arts Live management acknowledges that a union worker?s pay was not calculated in accordance with the union contract guaranteeing a 4-hour minimum on the March 20, 2020 payroll. This resulted an underpayment of $97.68. This payroll occurred during the first week of a global pandemic that caused quarantine and all workers to move from working in the office to working in a remote environment. The underpayment was immediately paid upon notification of the mistake. We have received no complaints from the employee. On the March 20th, 2020 payroll, an employee received a disbursement from a tip pool derived from multiple events in the amount of $61.00. This compensation was not removed from the SVOG tracking spreadsheet. Therefore, it was erroneously allocated to payroll costs for the SVOG award. Overall, qualified SVOG spending by Tacoma Arts Live exceeded that which was submitted as proof of spending for our award. Management believes that such over-allocating would allow any small errors in our reports. We regret these two errors and have corrected accounting procedures to control for such items in the future, as noted below. Tacoma Arts Live Corrective Action Plan for Single Audit Finding: Management has implemented an additional internal review process of all over-hire payroll reports. Additionally, management will not balance minor errors by including an excess of legitimate costs when reporting on federal awards.
View Audit 46504
Finding 48871 (2022-001)
Material Weakness 2022
Rising Sun - Ohio County Community School Corporation
IN
Procurement, Suspension & Debarment § 200.1 § 200.303 § 200.317 § 200.318 § 200.319
FINDING 2022-001 Contact Person Responsible for Corrective Action: Kelli Keith Contact Phone Number: (812) 438-2655 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We will maintain communication with the Wilson Education Center to ensure that they co...
FINDING 2022-001 Contact Person Responsible for Corrective Action: Kelli Keith Contact Phone Number: (812) 438-2655 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We will maintain communication with the Wilson Education Center to ensure that they comply with requirements related to the grant agreement and the Procurement and Suspension and Debarment compliance requirement. In the event that the Wilson Education Center does not comply with the above requirement, the school corporation will look at the federal website to ensure that all vendors are on the approved list. If the Wilson Education Center fails to meet the above criteria, the school corporation would advertise to solicit bids for milk and bread. Anticipated Completion Date: January 13, 2023
View Audit 46501
Finding 48866 (2022-002)
Material Weakness 2022
Cedarburg School District
WI
Reporting
Finding #2022-002 ? Lack of Financial Close Process Condition: Cash and other accounts were adjusted during the audit process. Many audit journal entries were required to record and adjust activity. During the year and as of June 30, 2022, cash balances on the general ledger had unreconciled diffe...
Finding #2022-002 ? Lack of Financial Close Process Condition: Cash and other accounts were adjusted during the audit process. Many audit journal entries were required to record and adjust activity. During the year and as of June 30, 2022, cash balances on the general ledger had unreconciled differences compared to the bank balances. Effect: Financial reporting from the District?s general ledger could be materially misstated. Cause: The District did not have procedures in place to ensure that all transactions were properly recorded on the general ledger prior to the audit. Criteria: Cash and other accounts should be timely reconciled. General ledger cash balances should be reconciled to the monthly or quarterly bank statements. During the close of the monthly financial statements, other balances should be reconciled to subsidiary detailed listings Recommendation: The District should develop procedures to timely reconcile cash and other balance sheet accounts. The reconciliations should be reviewed by someone other than the person preparing the reconciliations. The reviewer should initial and date the reconciliations when the review is complete. Response: The District will work to establish procedures to reconcile accounts monthly. Timely bank reconciliations are being completed in 2022-2023. Contact Person: Ben Irwin Anticipated Completion: June 30, 2023
View Audit 42083
Finding 48865 (2022-001)
Material Weakness 2022
Cedarburg School District
WI
Internal Control / Segregation of Duties
Finding #2022-001 ? Material Adjustments Condition: Material adjusting journal entries not prepared by the District before the audit were required to record and reconcile account balances. Effect: Financial reports generated by the accounting system may not provide an accurate reflection of the D...
Finding #2022-001 ? Material Adjustments Condition: Material adjusting journal entries not prepared by the District before the audit were required to record and reconcile account balances. Effect: Financial reports generated by the accounting system may not provide an accurate reflection of the District?s financial position or activities. Not reconciling accounts on a timely basis could lead to errors or other problems not being recognized and resolved. Cause: Financial information was not recorded in a timely manner and material adjustments were needed in order to correct various transactions. Criteria: Material adjusting journal entries not prepared by the District before the audit are considered an internal control weakness. Recommendation: Policies and procedures should be implemented to ensure account balances are properly recorded in a timely manner. Response: The District will work to establish policies and procedures to reduce the materiality of adjusting journal entries proposed by the auditor. Contact Person: Ben Irwin Anticipated Completion: June 30, 2023
View Audit 42083
Finding 48829 (2022-002)
Significant Deficiency 2022
Intrahealth International, Inc,
NC
Reporting Significant Deficiency
Finding 2022-002: Financial Reporting Name of Responsible Official: [Nikolos Oakley, CFAO] Anticipated Completion Date: [June 30, 2023] Condition: The data collection form for the year ended June 30, 2022, was not filed within 9 months of year-end. Cause: Timing of audit and audit adjustments identi...
Finding 2022-002: Financial Reporting Name of Responsible Official: [Nikolos Oakley, CFAO] Anticipated Completion Date: [June 30, 2023] Condition: The data collection form for the year ended June 30, 2022, was not filed within 9 months of year-end. Cause: Timing of audit and audit adjustments identified prevented the finalization of the audit within 9 months of year-end. Effect: The data collection form was not filed timely. Views of Responsible Officials and Planned Corrective Action: Management have implemented procedures to collect data internally in a timely manner so that the timing of audit and audit will not be delayed and so that the required data collection form can be submitted within 9 months of year-end.
View Audit 48231
Finding 48828 (2022-001)
Significant Deficiency 2022
Hood College of Frederick, Maryland and Affiliates
MD
Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking
Finding 2022-001 Special Tests and Provisions ? Direct Loan Reconciliations Condition: During fiscal 2022, the College performed a reconciliation of disbursement records in COD to the institution?s records prior to initiating Direct Loan Program draws in the G5 system. However, there was no evide...
Finding 2022-001 Special Tests and Provisions ? Direct Loan Reconciliations Condition: During fiscal 2022, the College performed a reconciliation of disbursement records in COD to the institution?s records prior to initiating Direct Loan Program draws in the G5 system. However, there was no evidence that the monthly reconciliation of the SAS to the institutions records was performed. Corrective Action Planned: The Accounting office will continue to perform detailed reconciliations of the Financial Aid system (PowerFaids) to the Billing System (PowerCampus) and the General Ledger (Great Plains) prior to initiating the Direct Loan Program draws in the G5 system on a monthly basis. The Accounting office will provide the Financial Aid office the detailed student record files used in their monthly reconciliations. The Financial Aid office will then reconcile the SAS report to those records on a monthly basis. Anticipated Completion Date: June 30, 2023 for Fiscal Year 2023 Name of Contact Persons Responsible for the Plan: Christine Sneeringer, Controller and Sarah Mariner, Director of Financial Aid.
View Audit 48230
Sunray Communities, Inc.
TX
Questioned Costs HUD Housing Programs Internal Control / Segregation of Duties
CORRECTIVE ACTION PLAN Name and Number of the Project: Sunray Communities, Inc. No. 112-EE003 Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2022 Compliance Review A. Comments on Findings and Recommendations We concur with the findings and recommendations of our auditors regardin...
CORRECTIVE ACTION PLAN Name and Number of the Project: Sunray Communities, Inc. No. 112-EE003 Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2022 Compliance Review A. Comments on Findings and Recommendations We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. Actions Taken FINDING 2: Section 202 Capital Advance, CFDA 14.157 CORRECTIVE ACTION COMPLETED: The Company deposited $2,400 on March 27, 2023 into the replacement reserve. Finding 2022-002 Cleared. We have prepared the corrective action plan as required by the standards applicable to financial statements contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards. Any questions regarding the above corrective action plan should be directed to Ms. Connie Quillen, Vice President, Asset Living.
View Audit 47487 Questioned Costs: $1
Sunray Communities, Inc.
TX
Questioned Costs HUD Housing Programs Internal Control / Segregation of Duties
CORRECTIVE ACTION PLAN Name and Number of the Project: Sunray Communities, Inc. No. 112-EE003 Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2022 Compliance Review A. Comments on Findings and Recommendations We concur with the findings and recommendations of our auditors regardin...
CORRECTIVE ACTION PLAN Name and Number of the Project: Sunray Communities, Inc. No. 112-EE003 Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2022 Compliance Review A. Comments on Findings and Recommendations We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. Actions Taken FINDING 1: Section 202 Capital Advance, CFDA 14.157 CORRECTIVE ACTION COMPLETED: The Company deposited $803 on March 27, 2023 into the security deposit account. Finding 2022-001 Cleared. We have prepared the corrective action plan as required by the standards applicable to financial statements contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards. Any questions regarding the above corrective action plan should be directed to Ms. Connie Quillen, Vice President, Asset Living.
View Audit 47487 Questioned Costs: $1
Golden Acres Retirement Center, Inc. 112-Ee009
TX
Questioned Costs HUD Housing Programs Internal Control / Segregation of Duties
CORRECTIVE ACTION PLAN Name and Number of the Project: Golden Acres Retirement Center, Inc. No. 112-EE009 Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2022 Compliance Review A. COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our audi...
CORRECTIVE ACTION PLAN Name and Number of the Project: Golden Acres Retirement Center, Inc. No. 112-EE009 Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2022 Compliance Review A. COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. ACTIONS TAKEN FINDING 1: Section 202 Capital Advance, CFDA 14:157 CORRECTIVE ACTION COMPLETED: The Company had underfunded the replacement reserve in 2022 by three payments. On March XX, 2023 the Company deposited $2,149 into the replacement reserve. We have prepared the corrective action plan as required by the standards applicable to financial statements contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards. Any questions regarding the above corrective action plan should be directed to Ms. Connie Quillen, Vice President, Asset Living.
View Audit 47486 Questioned Costs: $1
Finding 48823 (2022-001)
Significant Deficiency 2022
Institute for War and Peace Reporting
DC
Procurement, Suspension & Debarment § 200.214
Corrective Action Plan Year Ended December 31, 2022 Finding 2022-001: Suspension/Disbarment Searches Management response: IWPR was able to provide vetting which confirmed that monies were not provided to any suspended or debarred parties as required per 2 CFR 200.214. Vetting was undertaken aft...
Corrective Action Plan Year Ended December 31, 2022 Finding 2022-001: Suspension/Disbarment Searches Management response: IWPR was able to provide vetting which confirmed that monies were not provided to any suspended or debarred parties as required per 2 CFR 200.214. Vetting was undertaken after the fact but prior to the audit in a small sample of transactions within our Central Asia region of operations only, and represented only a very small percentage of overall operations. Nevertheless vetting is a matter which IWPR takes very seriously, alongside wider compliance obligations. IWPR hired a Compliance Manager in November 2021 to work with staff across all programs to ensure IWPR's compliance with all aspects of USG regulations, including all vetting requirements. This included all staff training on IWPR's Vetting Policy and Procedures, which include new vetting software and staff access. Reflecting the critical importance of ensuring IWPRs procurement is compliant, IWPR has undertaken a full review of its Procurement Policy and Procurement Guidelines involving a lengthy, rigorous and collaborative process to update the Policy, which has now been approved by the Board and which will be rolled out in 2023 alongside Guidelines and through mandatory interactive training for all staff. For 2023, all vetting for procurements has been carried out in a timely manner, prior to contracting. A routine internal audit visit has already been scheduled to take place in Central Asia in 2023 to further validate the correct application of all compliance requirements, through training around finance and compliance which will include a refresher on USG rules and regulations, the new Procurement Policy and the Vetting Policy. Furthermore, a mandatory refresher training on the IWPR Vetting Policy and Procedures will be carried out for the entire organization in 2023 and then yearly thereafter. Name of Responsible Official: Stephen Ramsey, Chief Operating Officer Anticipated Completion Date: September 2023
View Audit 47485
Finding 48818 (2022-003)
Material Weakness 2022
Spruce Root, Inc.
AK
Questioned Costs Subrecipient Monitoring
Finding # 2022-003 Material weakness over subrecipient monitoring U.S. Department of Agriculture ? Rural Development 10.755 Rural Innovation Stronger Economy Finding: The Organization?s subrecipient agreements did not include the required federal award identification, and the Organization did not...
Finding # 2022-003 Material weakness over subrecipient monitoring U.S. Department of Agriculture ? Rural Development 10.755 Rural Innovation Stronger Economy Finding: The Organization?s subrecipient agreements did not include the required federal award identification, and the Organization did not provide sufficient financial monitoring of its subrecipients. One subrecipient had a single audit finding, and management did not take actions to resolve the findings with the subrecipient. Recommendation: The Organization should implement a subrecipient monitoring policy that ensure a proper system to monitor, detect and take timely follow-up action on any issues identified in site visits and internal or external audits. Management should evaluate each subrecipient's risk of noncompliance with Federal statutes, regulations, and the terms and conditions of the subaward and monitor the activities of the subrecipient to ensure that the subaward is used for authorized purposes. The Organization should consider on-site reviews of the subrecipient?s operations and formalizing a monitoring report checklist to ensure that all compliance requirements have been considered and documented. Corrective Action: Spruce Root will review the federal subrecipient monitoring and management guidelines and update its policies and procedures to be consistent with federal requirements. Spruce Root will issue contract amendments for its subrecipient agreements to ensure the proper federal award identification is documented. Anticipated Completion Date December 31, 2023
View Audit 46983 Questioned Costs: $1
Spruce Root, Inc.
AK
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.318 § 200.326
Finding # 2022-002 Immaterial noncompliance over procurement U.S. Department of Agriculture ? Rural Development 10.755 Rural Innovation Stronger Economy U.S. Department of the Treasury 21.027 Coronavirus State and Local Fiscal Recovery Funds Finding: The Organization should follow the procuremen...
Finding # 2022-002 Immaterial noncompliance over procurement U.S. Department of Agriculture ? Rural Development 10.755 Rural Innovation Stronger Economy U.S. Department of the Treasury 21.027 Coronavirus State and Local Fiscal Recovery Funds Finding: The Organization should follow the procurement standards set out at 2 CFR sections 200.318 through 200.326 including documentation to justify when a competitive process was not used. The Organization?s procurement policies also should be expanded to incorporate the provisions of the standards referenced. Recommendation: The Organization's procurement policy must have documented procurement procedures, consistent with state, local, and tribal laws and regulations for the acquisition of property or services required under a federal award or subaward. The Organization should maintain records sufficient to detail the history of procurement. Corrective Action: Spruce Root will review the federal procurement guidelines and update its policies and procedures to be consistent with federal requirements. Anticipated Completion Date December 31, 2023
View Audit 46983
Spruce Root, Inc.
AK
Questioned Costs Reporting Subrecipient Monitoring
Finding # 2022-001 Noncompliance over allowability of costs U.S. Department of Agriculture ? Rural Development 10.755 Rural Innovation Stronger Economy U.S. Department of the Treasury 21.027 Coronavirus State and Local Fiscal Recovery Funds Finding: USDA?s review of submitted reports, SF-270 and...
Finding # 2022-001 Noncompliance over allowability of costs U.S. Department of Agriculture ? Rural Development 10.755 Rural Innovation Stronger Economy U.S. Department of the Treasury 21.027 Coronavirus State and Local Fiscal Recovery Funds Finding: USDA?s review of submitted reports, SF-270 and SF-425, identified various adjustments due to disallowed expenses included or insufficient supporting documentation for expenses incurred. Recommendation: The Organization should implement an additional review of expenses when preparing request for reimbursement and expenditure reports. Corrective Action: Spruce Root will enhance its review of expenditures before submitting to funders for reimbursement. Anticipated Completion Date December 31, 2023
View Audit 46983 Questioned Costs: $1
Finding 48812 (2022-001)
Material Weakness 2022
Lakewood School District No. 306
WA
Internal Control / Segregation of Duties Subrecipient Monitoring Allowable Costs / Cost Principles
"See Corrective Action Plan for chart/table"
"See Corrective Action Plan for chart/table"
View Audit 45001
Finding 48807 (2022-001)
Material Weakness 2022
Sultan School District No. 311
WA
Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness
"See Corrective Action Plan for chart/table"
"See Corrective Action Plan for chart/table"
View Audit 44999
Finding 48804 (2022-001)
Material Weakness 2022
Regional School Unit No. 73
ME
Special Tests & Provisions Material Weakness Internal Control / Segregation of Duties
Contact Person Responsible for Corrective Action: Scott Albert Superintendent Corrective Action: RSU #73 will take the following actions to address finding 2022-001. Knowing this procedure going forward we will acquire the proper requested information within this audit. However, we considered th...
Contact Person Responsible for Corrective Action: Scott Albert Superintendent Corrective Action: RSU #73 will take the following actions to address finding 2022-001. Knowing this procedure going forward we will acquire the proper requested information within this audit. However, we considered these purchased items not construction but maintenance and repair expenditures. Getting this audit in June of FY23, the corrective action will not apply until FY24. Anticipated Completion Date: July 1st, 2023
View Audit 41657
Montbello Voa Elderly Housing, Inc. (montbello Manor)
LA
Reporting
Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The unexpended funds will be returned to the replacement reserve in the amount of $13,436. Completi...
Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The unexpended funds will be returned to the replacement reserve in the amount of $13,436. Completion Date: August 12, 2022
View Audit 46805
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