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Corrective Action Plans

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Finding 34716 (2022-001)
Significant Deficiency 2022
Coos County Family Health Services, Inc.
ME
Subrecipient Monitoring Significant Deficiency Internal Control / Segregation of Duties
Finding Number: 2022-001 Condition Found: The Organization has not applied sliding fee discounts to patient charges consistent with its sliding fee discount program. Individual(s) Responsible for Corrective Action: Brenda Ladd-Front Office Manager Brandon Gilbert-Compliance Officer Corrective Ac...
Finding Number: 2022-001 Condition Found: The Organization has not applied sliding fee discounts to patient charges consistent with its sliding fee discount program. Individual(s) Responsible for Corrective Action: Brenda Ladd-Front Office Manager Brandon Gilbert-Compliance Officer Corrective Action Planned: 1. The Front Office Manager will provide additional training to the Front Desk/Reception Staff. 2. Assign the Compliance Officer the task of performing monthly audits on 25 random sliding fee charges to verify patient eligibility and discount. The results of the monthly audits will be reported to the Chief Executive Officer, Chief Financial Officer, and the Revenue Cycle Manager. Anticipated Completion Date: 1. Retraining of Front Desk/Reception will begin immediately. 2. Monthly audits of 25 random sliding fee charges will begin immediately.
View Audit 32420
Finding 34711 (2022-002)
Material Weakness 2022
Fresno Pacific University and Subsidiaries
CA
Student Financial Aid Subrecipient Monitoring Material Weakness
Untimely Returns to Title IV (R2T4) Planned Corrective Action: We have trained and implemented processes to correctly determine period lengths and the earned and unearned percentages. We have increased the number of reports used to identify potential withdrawals. To correctly and timely process ...
Untimely Returns to Title IV (R2T4) Planned Corrective Action: We have trained and implemented processes to correctly determine period lengths and the earned and unearned percentages. We have increased the number of reports used to identify potential withdrawals. To correctly and timely process R2T4s, we outsourced the determination and calculation processes to a third-party vendor in November 2022 (this took longer than we anticipated). In March 2023, we were granted additional staffing resources and are in the process of hiring for those positions. To reduce the number of R2T4 calculations required, we also plan to switch from being an institution required to take attendance to a non-attendance taking institution for the 2023-2024 aid year. Person Responsible for Corrective Action Plan: Bryan Taylor, Associate Director of Student Financial Services Anticipated Date of Completion: May 2023
View Audit 37763
Finding 34710 (2022-007)
Significant Deficiency 2022
Sullivan County Community College
NY
Internal Control / Segregation of Duties
2022-07 Education Stabilization Fund 84.425 Plan for Remediation: The Vice President for Administrative Services will develop and implement a policy and appropriate internal controls for approved grant use by the end of fiscal year 2022-2023. Potential addition of staffing in grants accounting a...
2022-07 Education Stabilization Fund 84.425 Plan for Remediation: The Vice President for Administrative Services will develop and implement a policy and appropriate internal controls for approved grant use by the end of fiscal year 2022-2023. Potential addition of staffing in grants accounting area to bolster staffing in this arena and add in-house expertise and support for existing staff.
View Audit 35403
Sullivan County Community College
NY
Eligibility
2022-06 Education Stabilization Fund 84.425 Plan for Remediation: The College had to adapt to new territory and evolving guidelines and compliance requirements related to COVID 19 funding. Moving forward, compliance guidelines will be adhered to for all federal funding received by the Controller ...
2022-06 Education Stabilization Fund 84.425 Plan for Remediation: The College had to adapt to new territory and evolving guidelines and compliance requirements related to COVID 19 funding. Moving forward, compliance guidelines will be adhered to for all federal funding received by the Controller and the Vice President for Administrative Services.
View Audit 35403
Finding 34708 (2022-005)
Significant Deficiency 2022
Sullivan County Community College
NY
Cash Management Internal Control / Segregation of Duties
2022-05 Education Stabilization Fund 84.425 Plan for Remediation: The College had to adapt to new territory and evolving guidelines and compliance requirements related to COVID 19 funding. Moving forward, compliance guidelines will be adhered to for all federal funding received by the Controller a...
2022-05 Education Stabilization Fund 84.425 Plan for Remediation: The College had to adapt to new territory and evolving guidelines and compliance requirements related to COVID 19 funding. Moving forward, compliance guidelines will be adhered to for all federal funding received by the Controller and the Vice President for Administrative Services.
View Audit 35403
City of South San Francisco
CA
Subrecipient Monitoring § 200.332 § 200.501
Finding Reference Number: SA2022-006 - Subrecipient Monitoring Assistance Listing Number: 21.027 Assistance Listing Title: COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds Name of Federal Agency: Department of the Treasury Federal Award Identification Number: EES4XJFTXC28...
Finding Reference Number: SA2022-006 - Subrecipient Monitoring Assistance Listing Number: 21.027 Assistance Listing Title: COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds Name of Federal Agency: Department of the Treasury Federal Award Identification Number: EES4XJFTXC28 ? Name(s) of the contact person: Karen Chang, Finance Director ? Corrective Action Plan: City will incorporate this information in our grant policy to ensure the program staff is aware of this requirement. ? Anticipated Completion Date: July 1, 2023
View Audit 36521
Finding 34704 (2022-005)
Material Weakness 2022
City of South San Francisco
CA
Questioned Costs Cash Management Subrecipient Monitoring § 200.305
Finding Reference Number: SA2022-005 - Cash Management ? Draw Down of Community Development Block Grant Funds in Advance of Expenditures Assistance Listing Number: 14.218 Assistance Listing Title: Community Development Block Grant ? Entitlement Grant COVID-19 - Community Development Bloc...
Finding Reference Number: SA2022-005 - Cash Management ? Draw Down of Community Development Block Grant Funds in Advance of Expenditures Assistance Listing Number: 14.218 Assistance Listing Title: Community Development Block Grant ? Entitlement Grant COVID-19 - Community Development Block Grants/ Entitlement Grants-CV Name of Federal Agency: Department of Housing and Urban Development Federal Award Identification Number: B-21-MC-06-0042 COVID-19 ? B-20-MW-06-0042 CDBG Daly City Pass Through #Not Available Name of Pass-through Entity: City of Daly City ? Name(s) of the contact person: Karen Chang, Finance Director ? Corrective Action Plan: The CDBG grant seldom involves a contract that has included a retention payable. Going forward, staff will double check contracts that have retention clauses and ensure the reimbursement submission does not include an unpaid retention. Staff will also check with the grantor to see if the City needs to reimburse the interest earned on the grant funds advanced. ? Anticipated Completion Date: December 31, 2023
View Audit 36521 Questioned Costs: $1
Finding 34701 (2022-004)
Material Weakness 2022
City of South San Francisco
CA
Reporting
Finding Reference Number: SA2022-004 - Financial Reporting Assistance Listing Number: 14.218 Assistance Listing Title: Community Development Block Grant ? Entitlement Grant COVID-19 - Community Development Block Grants/ Entitlement Grants-CV Name of Federal Agency: Department of Hou...
Finding Reference Number: SA2022-004 - Financial Reporting Assistance Listing Number: 14.218 Assistance Listing Title: Community Development Block Grant ? Entitlement Grant COVID-19 - Community Development Block Grants/ Entitlement Grants-CV Name of Federal Agency: Department of Housing and Urban Development Federal Award Identification Number: B-21-MC-06-0042 COVID-19 ? B-20-MW-06-0042 CDBG Daly City Pass Through #Not Available Name of Pass-through Entity: City of Daly City ? Name(s) of the contact person: Karen Chang, Finance Director and Nell Selander, ECD Director ? Corrective Action Plan: City staff is currently working with an outside consultant to reconcile the CDBG Financial Summary report and the PR26-CDBG-CV Financial Summary report. Going forward, City will ensure the information will be reconciled on a periodic basis. The City will confirm with HUD to determine if the missing 15011 reports are required. ? Anticipated Completion Date: December 31, 2023
View Audit 36521
Finding 34698 (2022-003)
Material Weakness 2022
City of South San Francisco
CA
Subrecipient Monitoring Procurement, Suspension & Debarment Eligibility
Finding Reference Number: SA2022-003 - Monitoring of CDBG Program Activities For Compliance with Program Rules and Regulations Assistance Listing Number: 14.218 Assistance Listing Title: Community Development Block Grant ? Entitlement Grant COVID-19 - Community Development Block Grants/ ...
Finding Reference Number: SA2022-003 - Monitoring of CDBG Program Activities For Compliance with Program Rules and Regulations Assistance Listing Number: 14.218 Assistance Listing Title: Community Development Block Grant ? Entitlement Grant COVID-19 - Community Development Block Grants/ Entitlement Grants-CV Name of Federal Agency: Department of Housing and Urban Development Federal Award Identification Number: B-21-MC-06-0042 COVID-19 ? B-20-MW-06-0042 CDBG Daly City Pass Through #Not Available Name of Pass-through Entity: City of Daly City ? Name(s) of the contact person: Nell Selander, ECD Director/ Karen Chang, Finance Director ? Corrective Action Plan: It should be noted that the City does not agree with all of the findings made by HUD and is actively evaluating whether findings will be disputed or corrective action taken. For example, Finding 2023-01-B may be disputed, as the City?s CDBG Committee and City Council meet to evaluate requests for funding. These meetings are captured in audio (and in some cases video) recordings, minutes produced, and recommendations summarized in staff reports. Additionally, staff do not agree with Finding 2023-02-A, that a grant-based accounting system must be used to manage CDBG. There is currently a system in place to track and report revenue and expenditures for CDBG. Finance will bolster this system by using the project accounting module in Eden to manage future CDBG projects to increase efficiency and promote transparency. Given the extensiveness of the findings made in the HUD monitoring letter and the need to coordinate with multiple subgrantees and internal departments, the City has requested an extension to respond, which was granted by HUD to extend the response date to June 8, 2023. To address any corrective action needed as a result of HUD?s findings, ECD is in the process of updating the CDBG grant management manual, in coordination with Finance. During the past several years, both ECD and Finance have experienced staff turnover. Both departments are working closely to ensure staff are familiar with the latest CDBG program procedural manual, purchasing guidelines, and financial management policy to ensure record keeping is done properly and transparently. ? Anticipated Completion Date: July 1, 2023
View Audit 36521
Finding 34695 (2022-002)
Material Weakness 2022
City of South San Francisco
CA
Subrecipient Monitoring Reporting
Finding Reference Number: SA2022-002 - Federal Funding Accountability and Transparency Act (FFATA) Reporting Assistance Listing Number: 14.218 Assistance Listing Title: Community Development Block Grant ? Entitlement Grant COVID-19 - Community Development Block Grants/ Entitlement Grants...
Finding Reference Number: SA2022-002 - Federal Funding Accountability and Transparency Act (FFATA) Reporting Assistance Listing Number: 14.218 Assistance Listing Title: Community Development Block Grant ? Entitlement Grant COVID-19 - Community Development Block Grants/ Entitlement Grants-CV Name of Federal Agency: Department of Housing and Urban Development Federal Award Identification Number: B-21-MC-06-0042 COVID-19 ? B-20-MW-06-0042 CDBG Daly City Pass Through #Not Available Name of Pass-through Entity: City of Daly City ? Name(s) of the contact person: Karen Chang, Finance Director ? Corrective Action Plan: Staff were not aware of this requirement. The city is going to incorporate this requirement in the grant procedural manual to ensure the grant program manager understands the reporting requirements under the FFATA. ? Anticipated Completion Date: July 1, 2023
View Audit 36521
Women's Civic Improvement Club of Sacramento, Inc.
CA
Questioned Costs Matching / Level of Effort / Earmarking
Finding Reference Number: 2022-001. Description of Concurrence or Nonconcurrence: The Organization agrees that 4 employees health insurance premiums were paid for after they were no longer employees of the organization. Corrective Action: The Organization has implemented an internal control where ...
Finding Reference Number: 2022-001. Description of Concurrence or Nonconcurrence: The Organization agrees that 4 employees health insurance premiums were paid for after they were no longer employees of the organization. Corrective Action: The Organization has implemented an internal control where a copy of every bill is now loaded to Bill.com for the bill approver to review the bill, which includes the health insurance and who should be receiving the insurance. Name of Contact Person: Ms. Edenausegboye Davis, Executive Director, 916-203-5777, edavis@dons.usfca.edu. Projected Completion Date: The above plan has been implanted and the organization will work with Sacramento Employment and Training Agency for next steps to reimburse the money.
View Audit 36890 Questioned Costs: $1
Finding 34693 (2022-002)
Material Weakness 2022
Josephine County, Oregon
OR
Subrecipient Monitoring § 200.331
Management of Josephine County has acknowledged that evidence of subrecipient monitoring and risk assessments were not retained in the file. While vetting was done on subrecipients a risk assessment form was not formally written. We have addressed it by providing training to central staff as well as...
Management of Josephine County has acknowledged that evidence of subrecipient monitoring and risk assessments were not retained in the file. While vetting was done on subrecipients a risk assessment form was not formally written. We have addressed it by providing training to central staff as well as department staff who have responsibility over grants. Further, a dedicated staff member will be responsible for monitoring grant compliance and completing risk assessments that were not done based on the vetting process that did occur. Anticipated Completion date is June 30, 3023. The responsible contact person is Sandy Novak, Finance Director.
View Audit 36520
Finding 34692 (2022-001)
Material Weakness 2022
Stedman Volunteer Fire Department, Inc.
NC
Internal Control / Segregation of Duties Material Weakness Matching / Level of Effort / Earmarking
The Board will discuss these recommendations and consider implementing procedures to further segregate duties within our internal control system.
The Board will discuss these recommendations and consider implementing procedures to further segregate duties within our internal control system.
View Audit 36137
Finding 34683 (2022-002)
Material Weakness 2022
Greater Lynn Senior Services, Inc.
MA
Material Weakness
The Organization will establish a monthly procedure to perform all allocations from administrative departments to programs and ensure proper sign-off of allocations.
The Organization will establish a monthly procedure to perform all allocations from administrative departments to programs and ensure proper sign-off of allocations.
View Audit 32401
Finding 34682 (2022-003)
Significant Deficiency 2022
Suffolk County, New York
NY
Questioned Costs Eligibility Student Financial Aid
REFERENCE # 2022-003 ELIGIBILITY FOR INDIVIDUALS ? NONCOMPLIANCE Program ADOPTION ASSISTANCE TITLE IV-E (Assistance Listing # 93.659) Identification Number(s) 18000 Finding New York State has enacted legislation which allows payments to be made for the care and maintenance of children when they are ...
REFERENCE # 2022-003 ELIGIBILITY FOR INDIVIDUALS ? NONCOMPLIANCE Program ADOPTION ASSISTANCE TITLE IV-E (Assistance Listing # 93.659) Identification Number(s) 18000 Finding New York State has enacted legislation which allows payments to be made for the care and maintenance of children when they are adopted. Suffolk County Department of Social Services (the ?Department?) provides a monthly adoption subsidy payment mandated by law for the care, maintenance, and/or medical needs of a child who fits the definition of handicapped or hard-to-place as defined by New York State law and regulations. Subsidy payments are available to all eligible children until the age of 21 regardless of the adoptive parent?s income. These payments are discontinued only when it is determined by a social service official that the adoptive parent(s) is no longer legally responsible for the support of the child or that the child is no longer receiving any support from the parent(s). Of the sixty (60) files selected for testing: ? Five (5) case file did not include the Home Studies narrative; and one (1) case file did not include the Criminal check form. Therefore, we were not able to determine if the eligible participants met all the eligibility criteria. Questioned Costs Cannot be determined. Recommendation We recommend the Department strengthen its monitoring controls over the adoption assistance case files to ensure the timely and accurate determination of eligibility. Corrective Action Plan With regards to the Criminal check form: Corrective Action Plan: It was found that one (1) case file did not include the criminal check form. The criminal check forms for this case was conducted when the children were in Foster Care and the results were included in the Foster Home record. Foster Home records are purged after eight (8) years of the home closing and no longer available. Currently: The criminal record check is included in the Adoption Subsidy file upon adoption as well as maintained in our Adoption vendor files. With regards to the Home Study narrative: Corrective Action Plan: It was found that five (5) cases did not include the Home Study narrative. The Home Study narratives for these case files were conducted when the homes were first certified as Foster Homes and were included in the Foster Home case record. Foster Home records are purged after eight (8) years of the home closing and no longer available. Currently: The Home Study narrative is included in the Adoption Subsidy file upon adoption as well as maintained in our Adoption vendor files. Action Date Record Check ? 2018 Home Study ? 2021 Final Implementation Date Record Check ? 2039 Home Study ? 2042 Name And Phone # Of Person Responsible For Implementation Carleen Newlands, Division Administrator 631-854-9626
View Audit 31089 Questioned Costs: $1
Finding 34680 (2022-004)
Significant Deficiency 2022
Suffolk County, New York
NY
Questioned Costs Eligibility Subrecipient Monitoring
REFERENCE # 2022-004 ELIGIBILITY FOR INDIVIDUALS ? NONCOMPLIANCE Program LOW-INCOME HOME ENERGY ASSISTANCE (ALN # 93.568) Identification Number(s) 21-LCM-15, 21-LCM-23, 22-LCM-06, and 23-LCM-01 Finding The New York State Office of Temporary and Disability Assistance is responsible for Low-Income Ene...
REFERENCE # 2022-004 ELIGIBILITY FOR INDIVIDUALS ? NONCOMPLIANCE Program LOW-INCOME HOME ENERGY ASSISTANCE (ALN # 93.568) Identification Number(s) 21-LCM-15, 21-LCM-23, 22-LCM-06, and 23-LCM-01 Finding The New York State Office of Temporary and Disability Assistance is responsible for Low-Income Energy assistance programs that provide assistance and support to eligible families and individuals. The Home Energy Assistance Program (HEAP) helps eligible New Yorkers heat and cool their homes. An eligibility family may receive one regular HEAP benefit per program year and could also be eligible for emergency HEAP benefits if you are in danger of running out of fuel or having utility service shut off. Of the sixty (60) files selected for testing: ? One (1) case file did not include the required documentation to support eligibility for HEAP. Therefore, we were not able to determine if the eligible participants met all the eligibility criteria. Questioned Costs Cannot be determined. Recommendation We recommend the Department strengthen its monitoring controls over the Low-Income Home Energy case files to ensure the timely and accurate determination of eligibility. Corrective Action Plan Staff will be reminded of the importance of scanning all applications and required documentation into the Imaging and Enterprise Document Repository to ensure that a complete and accurate case file is kept electronically for all cases. Action Date 9/20/2023 Final Implementation Date 2024 Name And Phone # Of Person Responsible For Implementation Loreta Keller 631-854-9920
View Audit 31089 Questioned Costs: $1
Finding 34679 (2022-005)
Material Weakness 2022
Suffolk County, New York
NY
Questioned Costs Reporting Cash Management
REFERENCE # 2022-005 Other- Basis of Accounting ? Material Weakness Program EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ALN # 93.323) Identification Number(s) 6831-01 Finding The Suffolk County Department of Health Services (the ?Department?) receives Epidemiology and Laboratory ...
REFERENCE # 2022-005 Other- Basis of Accounting ? Material Weakness Program EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ALN # 93.323) Identification Number(s) 6831-01 Finding The Suffolk County Department of Health Services (the ?Department?) receives Epidemiology and Laboratory Capacity for Infectious Diseases funds from Health Research, Inc. (the ?Agency?). The Department reports to the Agency on an accrual basis, as required by the Agency. The County?s Schedule of Expenditures of Federal Awards is presented on the accrual basis of accounting. The Department provides all supporting documents to the Agency for reimbursement. Of the sixty (60) files selected for testing: ? We noted that the Department submitted four (4) allowable invoices in the amount of $549,538, which were incurred and dated in the prior year. The Department recorded the expenditures and revenue in the 2022 financial statements. These invoices were also added to the Schedule of Expenditures of Federal Awards in calendar year ended December 31, 2022. Questioned Costs Cannot be determined. Recommendation We recommend the Department report program expenditures on the Schedule of Expenditures of Federal Awards on the same basis as the County. Corrective Action Plan During year end processing, the Suffolk County Department of Health Services, when entering vouchers into the financial system, will ensure items to be accrued will contain the letter ?A? as a prefix to the voucher number. The department will also check to ensure all items that should be accrued, are in fact accrued prior to year end closing. In addition, the department will confirm the date entered in the financial system, reflects the proper year in which the expense and associated revenue should be recorded. When preparing the annual Schedule of Expenses of Federal Awards (?SEFA?). The department will reconcile expense reports with the expenses reported on the annual SEFA. Action Date September 20, 2023 Final Implementation Date December 31, 2023 Name And Phone # Of Person Responsible For Implementation Susan Hodosky 631-854-0182
View Audit 31089 Questioned Costs: $1
West Virginia Public Transit Association
WV
Reporting § 200.512
DATA COLLECTION FORM COMPLIANCE Department of Health and Human Services 93.788 The State Opioid Response Transportation Project Manager will complete and submit all future annual Single Audits to the Federal Audit Clearinghouse prior to the required deadline to ensure all compliance requirements are...
DATA COLLECTION FORM COMPLIANCE Department of Health and Human Services 93.788 The State Opioid Response Transportation Project Manager will complete and submit all future annual Single Audits to the Federal Audit Clearinghouse prior to the required deadline to ensure all compliance requirements are met beginning with the Single Audit Reporting Package for fiscal year ending June 30, 2023 prior to the March 31, 2024 deadline.
View Audit 31088
Finding 34673 (2022-004)
Significant Deficiency 2022
West Virginia Public Transit Association
WV
Reporting Internal Control / Segregation of Duties
CONTROLS OVER GRANT REPORTING Department of Health and Human Services 93.788 Management within West Virginia Public Transit Association appreciates and shares the auditors? concern with integrity as it relates to controls over grant reporting. The State Opioid Response Transportation Project Manager...
CONTROLS OVER GRANT REPORTING Department of Health and Human Services 93.788 Management within West Virginia Public Transit Association appreciates and shares the auditors? concern with integrity as it relates to controls over grant reporting. The State Opioid Response Transportation Project Manager will submit all future grant reports to the West Virginia Public Transit Association Treasurer for review prior to submission to grantor. The Treasurer will document approval in writing. This will begin with the quarter ending September 29, 2023.
View Audit 31088
West Virginia Public Transit Association
WV
Reporting
GRANT REPORTING RECONCILIATION Department of Health and Human Services 93.788 Program management will implement policies and procedures to ensure proper grant reporting reconciliation. The State Opioid Response Project Manager will reconcile all reports submitted to the grantor to the underlying acc...
GRANT REPORTING RECONCILIATION Department of Health and Human Services 93.788 Program management will implement policies and procedures to ensure proper grant reporting reconciliation. The State Opioid Response Project Manager will reconcile all reports submitted to the grantor to the underlying accounting records used to prepare the schedule of expenditures of federal awards. As of fiscal year 2022 the State Opioid Response Project Manager initiates and completes all reconciliations. Prior to this date the West Virginia Public Transit Association experienced a high personnel turnover rate with multiple individuals completing reconciliations. Additionally, the State Opioid Response Project Manager will work with all participating transit agencies to ensure timely submission of quarterly expenses so reconciliations accurately portray expenses incurred during that time period.
View Audit 31088
West Virginia Public Transit Association
WV
Reporting
TIMELY GRANT REPORTING Department of Health and Human Services 93.788 The State Opioid Response Transportation Project Manager will work with all participating transit agencies to ensure expenses are submitted prior to the quarter ending so reconciliation reports may be filed with the grantor 15 day...
TIMELY GRANT REPORTING Department of Health and Human Services 93.788 The State Opioid Response Transportation Project Manager will work with all participating transit agencies to ensure expenses are submitted prior to the quarter ending so reconciliation reports may be filed with the grantor 15 days after the conclusion of the quarter. For the fiscal year ending June 30, 2023 a policy was enacted requiring all participating transit agencies to submit monthly expenses to the State Opioid Response Transportation Project Manager by the 10th of the following month to ensure timely grant reporting.
View Audit 31088
Boys & Girls Clubs in Tennessee
TN
Reporting Subrecipient Monitoring Internal Control / Segregation of Duties § 200.414 § 200.502
Name of Responsible Individual(s): Jason Penegar, BGCA Vice President ? Controller Shelby Mahoney, Accounting Manager - State Alliances Corrective Action: Management will review grant agreements to confirm whether funding received from private entities are federal funds that should be reported on th...
Name of Responsible Individual(s): Jason Penegar, BGCA Vice President ? Controller Shelby Mahoney, Accounting Manager - State Alliances Corrective Action: Management will review grant agreements to confirm whether funding received from private entities are federal funds that should be reported on the SEFA. Anticipated Completion Date: December 31, 2023
View Audit 34598
Finding 34667 (2022-002)
Significant Deficiency 2022
Boys & Girls Clubs in Tennessee
TN
Subrecipient Monitoring Cash Management Reporting
Individual Responsible for Corrective Action Plan: Whitney Holliday, Director of Club Financial Services Corrective Action: Previous Process: The previous process was created prior to the current admin becoming the dedicated Financial Services leader on the Boys & Girls Clubs in TN/TN Alliance admi...
Individual Responsible for Corrective Action Plan: Whitney Holliday, Director of Club Financial Services Corrective Action: Previous Process: The previous process was created prior to the current admin becoming the dedicated Financial Services leader on the Boys & Girls Clubs in TN/TN Alliance admin team. All changes took place over the 2022/2023 grant cycles. Current Process: The previous process was overhauled to our current process in Q1 of 2022. Training and updates to the process were performed with 20 organizations throughout the year. We also implemented better direct communication with admin/staff 1:1s and a quarterly financial update call to continue training and best practice sharing. Process Update: A process update will be implemented beginning with July 2023 reimbursement requests/submissions to funders. These updates will be shared with individual Clubs with an expectation of full implementation by the end of Q3 2023. The admin will enhance its policies and procedures over sub-recipient monitoring to ensure accurate invoicing. -All reimbursement requests due from the Clubs by the 15th of each month o Previous Process: ? Requests were either loaded in the shared drive or emailed directly to the admin. Requests were consistently late and admin would communicate with each Club to see if they submitted something but it was missed. o Current Process: ? Calendar reminders are disbursed to all financial contacts with the deadlines clearly defined ? All submissions must be made in the shared drive. No email reimbursement requests are allowed. ? Admin no longer reached out to Clubs if nothing is loaded in the shared drive to process by the deadline ? Direct communication opened and established between Club financial leaders and admin financial leader to ensure all deadlines are met o Process Update: ? No update is needed ? Reimbursement Request/Cover Sheet o Previous Process: ? Submissions were processed based on a spreadsheet that the Clubs tracked in the shared drive. ? Manual verification of lines requested o Current Process: ? A cover sheet detailing the calculations of each line in the reimbursement request is required with each submission. Acknowledgment by Clubs that they have included/not included (timesheets signed in 3 places, receipts with no sales tax or other unallowable expenses, request submitted by the 15th of each month) via check boxes prior to authorized signature and date. ? All salary and benefit calculations must be completely detailed in the supporting documentation. This has remained difficult with all 20 organizations having different pay structures, paycheck layouts, benefit providers, etc. ? All supporting documentation must be present at the time of processing or line item requests are removed from overall submission. ? All submissions are compiled and sent to funders by their deadline on a monthly basis o Process Update: ? Additional calculation details will now be required for all submissions. We will add a separate box for the percentage breakdown to be charged to each grant to match supporting documentation exactly. ? All communication of errors will be in writing and detailed notes will be kept. No more phone conversations about corrections unless also documented in writing. ? If there are any unclear calculations in the request, it will be sent back to the Club to submit the following month. This will take the liability for the error off the admin and place it back with the Club. ? We will no longer allow miscellaneous benefits (other than payroll taxes) as an allowable expense for reimbursement as they are difficult to verify. ? 1:1 training will be conducted with each Club prior to their first reimbursement request for new grant cycles. With turnover and task sharing in our organization, this will ensure direct training and increase compliance. ? Quarterly financial update calls will be longer/more specific. ? We will no longer allow Clubs to combine requests over multiple months. This inconsistency tends to lead to errors. ? Additional admin support has been added to decrease the number of requests being processed by one individual per month. We have hired an additional staff member. ? Status of Funds o Previous Process: ? Clubs kept up with their budgets/available balances themselves o Current Process: ? Admin updates a running spreadsheet in the shared drive after each month's submission to ensure Clubs are aware of their available balances for each grant o Process Update: No update is needed Anticipated Completion Date: September 30, 2023
View Audit 34598
Finding 34664 (2022-003)
Significant Deficiency 2022
Fort Bragg Schools Cafeteria Fund
NC
Cash Management School Nutrition Programs Significant Deficiency
Finding: 2022-003 Cash Management Name of Contact Person: Ms. Robin Norwood Corrective Action: Automation clerk will work with NAF administration personnel to provide management of cash. Proposed Completion Date: August 21, 2023
Finding: 2022-003 Cash Management Name of Contact Person: Ms. Robin Norwood Corrective Action: Automation clerk will work with NAF administration personnel to provide management of cash. Proposed Completion Date: August 21, 2023
View Audit 34592
Finding 34663 (2022-002)
Significant Deficiency 2022
Fort Bragg Schools Cafeteria Fund
NC
Internal Control / Segregation of Duties Significant Deficiency
Finding: 2022-002 Segregation of Duties Name of Contact Person: Mike Riles and John McKnight Corrective Action: Duties will be divided equally within the Central Office. Proposed Completion Date: August 21, 2023
Finding: 2022-002 Segregation of Duties Name of Contact Person: Mike Riles and John McKnight Corrective Action: Duties will be divided equally within the Central Office. Proposed Completion Date: August 21, 2023
View Audit 34592
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