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Corrective Action Plans

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Geneva Cusd 304
IL
Reporting
The District will implement a process to track the submission time of the data collection from and audit package.
The District will implement a process to track the submission time of the data collection from and audit package.
View Audit 357434
Finding 561760 (2024-002)
Significant Deficiency 2024
Altarum Institute and Subsidiaries
MI
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties
2024-002 – Indirect Costs Auditor Description of Condition and Effect. During our testing of indirect cost rates we observed that overhead was included in the Institute's indirect cost rate reimbursement calculation for one out of the Institute's three indirect cost calculations (the general and adm...
2024-002 – Indirect Costs Auditor Description of Condition and Effect. During our testing of indirect cost rates we observed that overhead was included in the Institute's indirect cost rate reimbursement calculation for one out of the Institute's three indirect cost calculations (the general and administrative calculation). As a result of this condition, the Institute did not fully comply with the Uniform Guidance applicable to the above noted grants. Auditor Recommendation. We recommend that the Institute review its policies and procedures in regard to the review of the calculation of indirect costs reimbursement to ensure that it conforms with the approved indirect cost rate and all provisions of the indirect cost rate approved by the Institute's cognizant agency. Corrective Action. Altarum’s indirect rate agreement with the Federal government is a provisional rate agreement, meaning the rates and their bases are not yet finalized. Under FAR Subpart 42.7, Altarum has the flexibility to propose the rates, and their bases provided we comply with the FAR. The following FAR clauses address flexibility:  Indirect Cost Rates: Under FAR 42.703-1, companies must accumulate indirect costs in logical groupings and allocate them using a base that reflects the benefits accruing to cost objectives. This ensures fairness and consistency in cost allocation.  Flexibility: FAR Subpart 42.7 provides flexibility in cost allocation methods, particularly under FAR 42.705 (Final Indirect Cost Rates). This section allows companies to adjust indirect cost allocation methods in response to significant changes in business operations or other relevant circumstances.  Certification: The requirement for contractors to certify their indirect cost proposals is detailed in FAR 42.703-2 (Certificate of Indirect Costs). This ensures compliance with applicable regulations and establishes the validity of the cost proposals. In June 2024, Altarum submitted a certified indirect rate proposal utilizing the total cost input method, excluding subrecipients over $25,000, as the base for our general and administrative (G&A) cost pool. This base was chosen to reflect the benefits accruing to those cost objectives. The accompanying proposed rate Altarum submitted reflected this calculation. Our provisional G&A rate was approved at the percentage that included overhead in our G&A base. However, the narrative in our provisional nonprofit rate agreement did not accurately reflect our proposal, as it inadvertently included the term "total direct costs" when describing the base for the G&A rate. For the fiscal year 2024, Altarum incorporated overhead costs into the base of the associated general and administrative cost rate as certified in our proposal to the Federal government in June 2024. To address the discrepancy between the provisional rate agreement, our proposal, and our system, we sought guidance from our cognizant agent at US Department of Health and Human Services (HHS). In discussions, Altarum was advised to update the allocation base as part of our next proposal package submission, June 2025. Additionally, we were advised that the reviewer from HHS will update the allocation base when finalizing the indirect cost rates for fiscal year 2024. Altarum will follow the advice of HHS and resolve the discrepancies in the rate agreement later this year. Responsible Person. Denise Sturm Anticipated Completion Date. 6/30/2025 – submissions to Federal government; final resolution subject to DHHS's review of our submissions.
View Audit 357424 Questioned Costs: $1
Finding 561753 (2024-005)
Significant Deficiency 2024
Change Happens!
TX
Allowable Costs / Cost Principles Special Tests & Provisions HUD Housing Programs
Finding #2024-005 – Significant Deficiency and Other Noncompliance. Applicable federal program: U. S. Department of Health and Human Services, Direct Federal Funding, HIV Prevention Activities Non-Governmental Organizational Based, Assistance Listing #93.939, Contract #6NU62PS924649-03-03, Contract...
Finding #2024-005 – Significant Deficiency and Other Noncompliance. Applicable federal program: U. S. Department of Health and Human Services, Direct Federal Funding, HIV Prevention Activities Non-Governmental Organizational Based, Assistance Listing #93.939, Contract #6NU62PS924649-03-03, Contract year: 07/01/23 – 06/30/24, Contract #5NU62PS924649-04-00, Contract year: 07/01/24 – 06/30/25. Condition and context: During our testing of 40 client case files, we noted one HIV positive client where there was no documentation of declined referrals sent to Disease Intervention Specialists. Recommendation: Re-emphasize procedures to ensure proper retention of referral documentation. Planned corrective action: The HIV/Wellness program previously contracted an external health professional to review positive files for quality management. The program temporarily transitioned between health professionals to support the need for more frequent reviews. Steps missed by internal staff were identified but were not identified during the quality management transition as timely reviews were not conducted. Program leadership has taken action to review policies and procedures to include HIV positive client support timelines. An additional procedure has been added which requires faxing client forms to local health department using secure steps provided by the local health department. Faxed forms are placed in client file and will serve as proof of referral and date referred. An additional review of files for proper documentation has been added and will be performed by medical student interns. Responsible officer: Kelva Clay, CPO. Estimated completion date: Completed.
View Audit 357417
Finding 561752 (2024-004)
Significant Deficiency 2024
Change Happens!
TX
Questioned Costs Allowable Costs / Cost Principles Period of Performance
Finding #2024-004 – Significant Deficiency and Other Noncompliance. Applicable federal programs: U. S. Department of Health and Human Services, Direct Federal Funding, HIV Prevention Activities Non-Governmental Organizational Based, Assistance Listing #93.939, Contract #6NU62PS924649-03-03, Contrac...
Finding #2024-004 – Significant Deficiency and Other Noncompliance. Applicable federal programs: U. S. Department of Health and Human Services, Direct Federal Funding, HIV Prevention Activities Non-Governmental Organizational Based, Assistance Listing #93.939, Contract #6NU62PS924649-03-03, Contract year: 07/01/23 – 06/30/24, Contract #5NU62PS924649-04-00, Contract year: 07/01/24 – 06/30/25. U. S. Department of Health and Human Services, Direct Federal Funding, Cooperative Agreement to Support Navigators in Federally-Facilitated Exchanges, Assistance Listing #93.332, Contract #NAVCA210403-03-03, Contract year: 08/27/23 – 08/26/24, Contract #NAVCA240482-01-00, Contract year: 08/27/24 – 08/26/25. U. S. Department of Health and Human Services, Direct Federal Funding, Children’s Health Insurance Program, Assistance Listing #93.767, Contract #2Y2CMS331859-02-05, Contract year: 07/01/23 – 06/30/25. U. S. Department of Health and Human Services, Passed through Texas Health and Human Services Commission, Block Grants for Prevention and Treatment of Substance Abuse, Assistance Listing #93.959, Contract #HHS000539700204 YPI, Contract year: 09/01/23 – 08/31/24, Contract #HHS000539700204 YPS, Contract year: 09/01/23 – 08/31/24, Contract #HHS000539700204 YPU, Contract year: 09/01/23 – 08/31/24. Condition and context: During our testing of payroll, non-payroll and indirect cost pool transactions, we identified the following exceptions: Controls over allowable cost compliance – all major programs. In a sample of 59 non-payroll transactions tested for internal controls over compliance: One instance of annual advertising contract charged in full rather than establishing a prepaid expense for the eleven months after Civic Heart’s year-end of August 31, 2024. The applicable grant period is July 1, 2023 through June 30, 2025 and thus, only one month, or approximately $417, was outside the period of performance (AL #93.767 Children’s Health Insurance Program). One instance of $2,700 charged to wrong program. Allowable costs of the Navigator program were charged to Connecting Kids program due to coding to the wrong class code in the general ledger. (AL#93.767 Children’s Health Insurance Program (Connecting Kids). In a sample of 135 payroll transactions tested for internal controls over compliance: Four instances of errors in the amount of costs charged to class code due to a clerical error in the payroll allocation spreadsheet. (AL #93.959 Block Grants for Prevention and Treatment of Substance Abuse and AL #93.939 HIV Prevention Activities Non-Governmental Organizational Based). Other non-compliance: AL #93.767 Children’s Health Insurance Program: In a sample of 40 payroll or vendor charges, one instance of non-compliance with allowable cost compliance ($417). AL #93.332 Cooperative Agreement to Support Navigators in Federally-Facilitated Exchanges: In a sample of 42 payroll or vendor charges, one instance of non-compliance with allowable cost compliance ($2,700). AL #93.939 HIV Prevention Activities Non-Governmental Organizational Based: In a sample of 40 payroll or vendor charges, two instances of non-compliance with allowable costs due to charge to the wrong program. Controls over period of performance – all major programs. In a sample of 56 vendor transactions and 4 pay periods with grant beginning or ending dates during the audit period, we found: 13 instances of charging vendor costs to the wrong grant period. One instance of charging payroll costs to the wrong grant period. Other non-compliance: AL #93.332 Cooperative Agreement to Support Navigators in Federally-Facilitated Exchanges: In a sample of 14 vendor charges tested, we found 4 exceptions for charging to the wrong grant period (approximately $3,120). AL #93.939 HIV Prevention Activities Non-Governmental Organizational Based. In a sample of 27 vendor charges tested, we found 4 exceptions for charging to the wrong grant period (approximately $480). In a sample of four pay periods tested, we found one exception for charging costs to the wrong grant period (approximately $5,350). AL# 93.959 Block Grants for Prevention and Treatment of Substance Abuse. In a sample of 25 vendor charges tested, we found 5 exceptions for charging to the wrong grant period (approximately $660). Recommendation: Emphasize adherence to established policies and procedures to ensure maintenance of payroll spreadsheets and reviews of coding for all transactions. Planned corrective action: Adherence to established policies and procedures will be strengthened by providing additional training when onboarding accounting staff, as well as additional oversight to the disbursement and payroll process. New accounting staff will be more thoroughly trained on established policies and procedures, including accruals, proper financial statement period recognition, grant award period of performance, tracking of grant activities using class codes, and allowable cost requirements. In addition, the CFO will ensure sufficient time is dedicated to reconciling payroll spreadsheets, payroll allocations, period of performance, and payroll accruals. Salaries and wages charged to the grant are now based on actual work performed determined by hours submitted by employee and approved by the applicable supervisor; this new control should assist in mitigating posting errors related to incorrect grants and grant periods. Responsible officer: Angelica Castillo, CFO. Estimated completion date: June 30, 2025.
View Audit 357417 Questioned Costs: $1
Finding 561751 (2024-003)
Material Weakness 2024
Change Happens!
TX
Allowable Costs / Cost Principles
Finding #2024-003 – Material Weakness and Other Noncompliance. Applicable federal programs: U. S. Department of Health and Human Services, Direct Federal Funding, HIV Prevention Activities Non-Governmental Organizational Based, Assistance Listing #93.939, Contract #6NU62PS924649-03-03, Contract yea...
Finding #2024-003 – Material Weakness and Other Noncompliance. Applicable federal programs: U. S. Department of Health and Human Services, Direct Federal Funding, HIV Prevention Activities Non-Governmental Organizational Based, Assistance Listing #93.939, Contract #6NU62PS924649-03-03, Contract year: 07/01/23 – 06/30/24, Contract #5NU62PS924649-04-00, Contract year: 07/01/24 – 06/30/25. U. S. Department of Health and Human Services, Direct Federal Funding, Cooperative Agreement to Support Navigators in Federally-Facilitated Exchanges, Assistance Listing #93.332, Contract #NAVCA210403-03-03, Contract year: 08/27/23 – 08/26/24, Contract #NAVCA240482-01-00, Contract year: 08/27/24 – 08/26/25. U. S. Department of Health and Human Services, Direct Federal Funding, Children’s Health Insurance Program, Assistance Listing #93.767, Contract #2Y2CMS331859-02-05, Contract year: 07/01/23 – 06/30/25. U. S. Department of Health and Human Services, Passed through Texas Health and Human Services Commission, Block Grants for Prevention and Treatment of Substance Abuse, Assistance Listing #93.959, Contract #HHS000539700204 YPI, Contract year: 09/01/23 – 08/31/24, Contract #HHS000539700204 YPS, Contract year: 09/01/23 – 08/31/24, Contract #HHS000539700204 YPU, Contract year: 09/01/23 – 08/31/24. Condition and context: Time and effort reporting is based on the amount reflected in the budget rather than actual time spent on the program. Additionally, the allocation of certain shared costs are impacted as they are charged to the program based on the direct salary percentages. Repeat of finding #2023-001. Recommendation: Provide training to ensure that salaries and wages charged to federal programs are supported by personnel activity reports based on actual time worked. Planned corrective action: Management implemented new controls and procedures in June 2024 to fully comply with time and effort reporting as required by Uniform Guidance. Salaries and wages charged to the grant are now based on actual work performed determined by hours submitted by employee and approved by the applicable supervisor. Policies and procedures have been updated to include this required process to ensure that the allocation methodology used to allocate costs between programs reflect the actual relative benefit to the grant. Responsible officer: Angelica Castillo, CFO. Estimated completion date: Completed.
View Audit 357417
Finding 561750 (2024-003)
Significant Deficiency 2024
Ozarks Medical Center
MO
Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
FINDINGS— FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL PROGRAMS DEPARTMENT OF AGRICULTURE 2024 – 003 Community Facilities Loans and Grants Recommendation: Management should continue to focus on making operational improvements to achieve the minimum level of Historical Debt Service Coverage of 1.25...
FINDINGS— FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL PROGRAMS DEPARTMENT OF AGRICULTURE 2024 – 003 Community Facilities Loans and Grants Recommendation: Management should continue to focus on making operational improvements to achieve the minimum level of Historical Debt Service Coverage of 1.25, as required, and work with the USDA to determine what reserve accounts are required, or to the extent they are not required, properly document that understanding in writing with the USDA. Action taken in response to finding: The Hospital will continue to make operational improvements to achieve the minimum level of Historical Debt Service Coverage of 1.25 and has worked with the USDA to agree to the reserve funding requirements. Name of the contact person responsible for corrective action: Michael Durr, Interim Chief Financial Officer. Planned completion date for corrective action plan: December 31, 2025 If the Department of Health and Human Services has questions regarding this plan, please call Michael Durr, Interim Chief Financial Officer at (417) 257 - 5801.
View Audit 357407
Aroostook Mental Health Services, Inc.
ME
Cash Management
2024-001 Other Matter – Financial assistance listing number 93.912 – HRSA ACORP – Cash management Name of contact person: Christy Daggett Corrective Action: The Organization will ensure that future grant draws through the payment management system are performed accurately. Additional training ...
2024-001 Other Matter – Financial assistance listing number 93.912 – HRSA ACORP – Cash management Name of contact person: Christy Daggett Corrective Action: The Organization will ensure that future grant draws through the payment management system are performed accurately. Additional training will be provided to staff to deter errors from occurring in the future. Proposed implementation date: The corrective action plan will be implemented immediately.
View Audit 357393
Finding 561746 (2024-003)
Significant Deficiency 2024
Autauga County Board of Education
AL
Questioned Costs Procurement, Suspension & Debarment § 200.318
We now have a better understanding of what is considered public works versus equipment. Public Works bids will be let for all items that fall under the Public Works definition. We have since conducted internal training on Public Works definitions.
We now have a better understanding of what is considered public works versus equipment. Public Works bids will be let for all items that fall under the Public Works definition. We have since conducted internal training on Public Works definitions.
View Audit 357383 Questioned Costs: $1
Finding 561728 (2024-001)
Material Weakness 2024
City of Coachella
CA
Subrecipient Monitoring Reporting
City to correct the noted deficiencies through additional review process: • The Finance Department and Grants Management will train additional staff to mitigate the effect of the staff turnover.
City to correct the noted deficiencies through additional review process: • The Finance Department and Grants Management will train additional staff to mitigate the effect of the staff turnover.
View Audit 357365
West Chicago Elementary School - District 33
IL
Reporting
The District will implement a process to track the submission time of the data collection form and audit package.
The District will implement a process to track the submission time of the data collection form and audit package.
View Audit 357364
Finding 561719 (2024-001)
Significant Deficiency 2024
Point Park University
PA
Student Financial Aid Matching / Level of Effort / Earmarking Subrecipient Monitoring
Point Park University submits the following corrective action plan for the year ended August 31, 2024. Finding 2024-001 - Enrollment Reporting Management Response: Management concurs with the finding Views of Responsible Officials and Corrective Action Plan: Point Park University uses the National S...
Point Park University submits the following corrective action plan for the year ended August 31, 2024. Finding 2024-001 - Enrollment Reporting Management Response: Management concurs with the finding Views of Responsible Officials and Corrective Action Plan: Point Park University uses the National Student Clearinghouse (NSC) to transmit enrollment information to the National Student Loan Data System (NSLDS). The University determined that students reported with incorrect status’s, students reported late, and students not reported; were due to incorrect formatting on an internally generated system report causing the status information to be incorrect. In addition, a final review of the information submitted to the NSC and the NSLDS did not take place. The following procedures have been implemented to ensure accurate reporting in the future. The internally generated report submitted to the NSC was modified to properly include all students enrolled and to correct all formatting errors which affected the student enrollment status. Once the report is submitted to the NSC, the Registrar will verify the total required enrolled students agrees with the total number of students received by the NSC. The Registrar will then correct any errors the NSC reports back to Point Park before submission to the NSLDS. After every submission, the Registrar performs a sample audit from Point Park’s system information and compares it to both the final information submitted to both the NSC and the NSLDS to make any final necessary corrections. The audit procedure is verified by management. Anticipated Completion Date: April 15, 2025 Name of Responsible Person: George Santucci, Director of Financial Aid
View Audit 357358
The Chamber Foundation
ND
Subrecipient Monitoring Internal Control / Segregation of Duties § 200.331
2024-003 – Subrecipient Monitoring Compliance Person responsible for corrective action: Nicole Meland, Vice President of Finance and Operations Responsible official’s response: Management is in agreement with this finding. Corrective action planned: The Chamber Foundation has subsequently requested ...
2024-003 – Subrecipient Monitoring Compliance Person responsible for corrective action: Nicole Meland, Vice President of Finance and Operations Responsible official’s response: Management is in agreement with this finding. Corrective action planned: The Chamber Foundation has subsequently requested all audit reports from all subrecipients. Additionally, the Chamber Foundation has changed subaward formatting to ensure that all required information is included within the award. Planned implementation date of corrective action: May 27, 2025
View Audit 357357
Finding 561717 (2024-002)
Material Weakness 2024
The Chamber Foundation
ND
Subrecipient Monitoring
2024-002 – Subrecipient Monitoring Controls Person responsible for corrective action: Nicole Meland, Vice President of Finance and Operations Responsible official’s response: Management is in agreement with this finding. Corrective action planned: The Chamber Foundation has a comprehensive monitorin...
2024-002 – Subrecipient Monitoring Controls Person responsible for corrective action: Nicole Meland, Vice President of Finance and Operations Responsible official’s response: Management is in agreement with this finding. Corrective action planned: The Chamber Foundation has a comprehensive monitoring plan to monitor all grant supported activities in accordance with program rules relative to EDA program including rules established by the program, those established by EDA, and by 2 CFR Part 200. Planned implementation date of corrective action: Ongoing
View Audit 357357
Finding 561712 (2024-001)
Significant Deficiency 2024
The Chamber Foundation
ND
Reporting
2024-001 - Reporting Person responsible for corrective action: Nicole Meland, Vice President of Finance and Operations Responsible official’s response: Management is in agreement with this finding. Corrective action planned: The Chamber Foundation will ensure records are reconciled and available for...
2024-001 - Reporting Person responsible for corrective action: Nicole Meland, Vice President of Finance and Operations Responsible official’s response: Management is in agreement with this finding. Corrective action planned: The Chamber Foundation will ensure records are reconciled and available for audit within a timely manner of year end. Planned implementation date of corrective action: May 27, 2025
View Audit 357357
Finding 561708 (2024-001)
Material Weakness 2024
Global Community Charter School
NY
School Nutrition Programs Cash Management Material Weakness
Global Community Charter School recognizes the management deficiencies cited by MMB+CO as finding 2024-001 in the FY2024 Audited Financial Statements. The following procedures have been implemented to mitigate and/or eliminate further process deficiencies. ● Beginning in August 2024, all participati...
Global Community Charter School recognizes the management deficiencies cited by MMB+CO as finding 2024-001 in the FY2024 Audited Financial Statements. The following procedures have been implemented to mitigate and/or eliminate further process deficiencies. ● Beginning in August 2024, all participating operations staff were retrained and given clarity on the importance of accurate and timely count management. ● At the elementary and middle school, one operations person has been designated as responsible for the monthly count. This individual coordinates all personnel involved in the process and is further responsible for ensuring coverage and accuracy when personnel are shifted around or absent. ● This designated individual also meets with the food preparer weekly to check the provider’s meal count against the school's. ● The designated individual also annotates the weekly/monthly count on a digital worksheet that compares the food providers' count against the schools. ● The Director of Finance audits the worksheet monthly for “reasonability”, accuracy, and consistency. ● Post-audit, the CFO does a final review. If anything anomalous or inconsistent is found, the team will meet to confirm if the changes reflect actual student utilization. If no changes are required, the CFO takes the monthly data and uploads it to the template provided by the NSLP consultant who submits the voucher. In addition to the process outlined above, an ongoing review of student utilization is being conducted to reduce the waste and cost to the school created when too many meals are produced and students do not consume them. This process should allow meals produced to mirror consumption going forward. We implemented this process in mid-August and expect positive realignment and consistency from November 2024 onward.
View Audit 357332
Finding 561699 (2024-002)
Significant Deficiency 2024
Seattle Indian Health Board
WA
Procurement, Suspension & Debarment § 200.213
Planned Corrective Action: It is the policy of the Seattle Indian Health Board to retain documentation that a new vendor is not debarred from doing business with the federal government. In certain circumstances, due to the age of the vendor or other reasons, the documentation was not maintained. M...
Planned Corrective Action: It is the policy of the Seattle Indian Health Board to retain documentation that a new vendor is not debarred from doing business with the federal government. In certain circumstances, due to the age of the vendor or other reasons, the documentation was not maintained. Management has engaged the accounts payable team to perform a review of all vendors accounts to assure all required documentation is on file and to continue this review on an annual basis. Name of Responsible Party: Brian Jonas., Controller Anticipated Completion Date: September 30, 2025
View Audit 357322
Finding 561695 (2024-001)
Significant Deficiency 2024
Seattle Indian Health Board
WA
Eligibility Significant Deficiency Internal Control / Segregation of Duties
Planned Corrective Action: The Seattle Indian Health Board has adopted a sliding fee program that provides discounts to eligible patients and Indian tribes. To address the auditors' concerns and further strengthen our internal controls, we are implementing a comprehensive corrective action plan. Fir...
Planned Corrective Action: The Seattle Indian Health Board has adopted a sliding fee program that provides discounts to eligible patients and Indian tribes. To address the auditors' concerns and further strengthen our internal controls, we are implementing a comprehensive corrective action plan. Firstly, we will ensure that all personnel involved in eligibility checks, including front desk staff and benefits specialists, are fully trained and aware of federal regulations and internal policies. This will be achieved through comprehensive training sessions and the development of a detailed training manual outlining eligibility criteria, documentation requirements, and procedural steps. Periodic refresher training sessions will reinforce adherence to these policies. Secondly, we will establish a robust internal audit system to regularly review and verify compliance with eligibility requirements. This includes integrating a monthly audit of eligibility determinations into the month-end reporting process, conducted by the clinical operations team. The clinical operations team will use a standardized checklist during these audits to ensure consistency and thoroughness. They will document findings and follow up on any issues or discrepancies with the relevant personnel to ensure timely corrections and adherence to procedures. Management believes that we have adequate internal control systems to safeguard the organization's assets and comply with federal and local regulations. However, we remain committed to further strengthening our controls and processes where necessary. Name of Responsible Party: Mary Kelley, Director of Revenue Cycle Anticipated Completion Date: September 30, 2025
View Audit 357322
Finding 561686 (2024-004)
Material Weakness 2024
Wilsona School District
CA
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.439
Corrective Action Plan and Views of Responsible Officials The project was identified in District plans and executed immediately prior to the change in administrative leadership. After review it was noticed that prior capital approval was not obtained prior execution of the project. Applications were...
Corrective Action Plan and Views of Responsible Officials The project was identified in District plans and executed immediately prior to the change in administrative leadership. After review it was noticed that prior capital approval was not obtained prior execution of the project. Applications were subsequently submitted and under review by the CDE at the time of this report preparation. The District acknowledges and has provided professional development with staff, so all are aware of dealing with items that are obtained with federal funds. Pending final answer regarding the prior approval by the CDE will determine the next action of the District.
View Audit 357316 Questioned Costs: $1
Finding 561685 (2024-003)
Material Weakness 2024
Wilsona School District
CA
Subrecipient Monitoring Material Weakness Reporting
Corrective Action Plan and Views of Responsible Officials There was confusion as to what the data point should be used in regarding reporting FTE count within this federal reporting module by past District staff. Clarity has been provided a strategy has been created and professional development has ...
Corrective Action Plan and Views of Responsible Officials There was confusion as to what the data point should be used in regarding reporting FTE count within this federal reporting module by past District staff. Clarity has been provided a strategy has been created and professional development has been provided. The annual reporting period is currently now open and correct FTE counts will be corrected for all reporting years.
View Audit 357316
Finding 561680 (2024-005)
Significant Deficiency 2024
Jericho Road Ministries D/b/a Jericho Road Community Health Center
NY
§ 200.512
In July 2024, the Chief Financial Officer, Veronica Koller, was hired, along with an Accounting Manager, Nicole Sullivan in September 2024. The staffing of these two positions, along with the Controller, Hannah Pawlowski, will ensure that the completion of the financial statements and single audits ...
In July 2024, the Chief Financial Officer, Veronica Koller, was hired, along with an Accounting Manager, Nicole Sullivan in September 2024. The staffing of these two positions, along with the Controller, Hannah Pawlowski, will ensure that the completion of the financial statements and single audits for the period of June 30, 2025 will occur in time necessary to submit the data collection form within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period
View Audit 357305
Finding 561679 (2024-004)
Significant Deficiency 2024
Jericho Road Ministries D/b/a Jericho Road Community Health Center
NY
Cash Management
During the fiscal year June 30, 2025, a process for drawing down federal funds was established. Veronica Koller, CFO requests approval for drawdown of the funds from either the COO, Magdalena Nichols or Controller, Hannah Pawlowski. Once approval is provided, the CFO draws down the federal funds.
During the fiscal year June 30, 2025, a process for drawing down federal funds was established. Veronica Koller, CFO requests approval for drawdown of the funds from either the COO, Magdalena Nichols or Controller, Hannah Pawlowski. Once approval is provided, the CFO draws down the federal funds.
View Audit 357305
Finding 561678 (2024-003)
Significant Deficiency 2024
Jericho Road Ministries D/b/a Jericho Road Community Health Center
NY
Procurement, Suspension & Debarment Allowable Costs / Cost Principles
During the fiscal year June 30, 2025, the finance department and purchasing department led by Veronica Koller, CFO will work together to revise the current procurement policy to ensure it complies with Uniform Guidance.
During the fiscal year June 30, 2025, the finance department and purchasing department led by Veronica Koller, CFO will work together to revise the current procurement policy to ensure it complies with Uniform Guidance.
View Audit 357305
Finding 561677 (2024-002)
Significant Deficiency 2024
Jericho Road Ministries D/b/a Jericho Road Community Health Center
NY
Eligibility
Previously, all sliding fee scale applications were reviewed and processed by the billing manager. Effective September 10, 2024, the Center assigned a specific billing specialist (Stephanie Rivera Rivera) to process the sliding fee scale applications. Billing managers’ responsibilities now include a...
Previously, all sliding fee scale applications were reviewed and processed by the billing manager. Effective September 10, 2024, the Center assigned a specific billing specialist (Stephanie Rivera Rivera) to process the sliding fee scale applications. Billing managers’ responsibilities now include auditing the applications that are processed by the billing specialist. The auditing process completed by the billing manager, Yeny Roggie, is to ensure that the application is complete and that the proper sliding fee scale was offered to the patient.
View Audit 357305
Aurora Charter School
MN
Reporting § 200.512
REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE 2024-002 Federal Reporting Deadline Finding Summary 2 CFR Part 200, Subpart F, § 200.512(a)(1) requires the School’s audited Schedule of Expenditures of Federal Awards (SEFA) an...
REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE 2024-002 Federal Reporting Deadline Finding Summary 2 CFR Part 200, Subpart F, § 200.512(a)(1) requires the School’s audited Schedule of Expenditures of Federal Awards (SEFA) and federal reporting package to be submitted to the federal audit clearinghouse within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or 9 months after the end of the audit period. The School’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2024, were not submitted to the federal audit clearinghouse within 9 months after the end of the audit period. Corrective Action Plan Actions Planned – The audit of the School’s SEFA for the year ended June 30, 2024, was not completed within the 9-month reporting period. The completion of the School’s audited annual SEFA for the year ended June 30, 2024, which is a required component of the federal reporting package, was delayed beyond the 9-month deadline pending sufficient audit evidence. School management will ensure that all information required to comply with federal reporting requirements will be completed and submitted in a timely manner going forward. Official Responsible – The School’s Executive Director, Matthew Cisewski. Planned Completion Date – June 30, 2025. Disagreement With or Explanation of Finding – The School agrees with this finding. Plan to Monitor – The School’s Executive Director, Matthew Cisewski, will monitor the year-end financial closing and reporting process to ensure all federal and state reporting requirements are complied with in the future.
View Audit 357302
Finding 561667 (2024-001)
Material Weakness 2024
Aurora Charter School
MN
Procurement, Suspension & Debarment Internal Control / Segregation of Duties § 200.318
MATERIAL WEAKNESS IN INTERNAL CONTROL OVER COMPLIANCE – U.S. DEPARTMENT OF EDUCATION – PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, COMPREHENSIVE LITERACY DEVELOPMENT, FEDERAL ALN 84.371 2024-001 Internal Control Over Compliance With Suspension and Debarment Requirements Finding Summary 2 C...
MATERIAL WEAKNESS IN INTERNAL CONTROL OVER COMPLIANCE – U.S. DEPARTMENT OF EDUCATION – PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, COMPREHENSIVE LITERACY DEVELOPMENT, FEDERAL ALN 84.371 2024-001 Internal Control Over Compliance With Suspension and Debarment Requirements Finding Summary 2 CFR § 180 and 2 CFR § 200.318-327 requires Aurora Charter School (the School) to establish and maintain effective internal control over compliance with requirements applicable to federal program expenditures, including suspension and debarment requirements applicable to the comprehensive literacy development federal program. During our audit, we noted the School did not have sufficient controls in place within its Comprehensive Literacy Development federal program to ensure compliance with federal procurement requirements related to suspension and debarment and to assure that it was not contracting for goods or services with parties that are suspendded or debarred, or whose principals are suspended or debarred from participating in contracts involving the expenditures of federal program funds. Corrective Action Plan Actions Planned – The School has updated its policies and procedures relating to suspension and debarment for its federal programs to ensure compliance with the Uniform Guidance in the future. The updated procedures include steps so that School personnel are following the requirements of the Uniform Guidance related to suspension and debarment requirements including maininging appropriate documentation. Official Responsible – The School's Executive Director, Matthew Cisewski. Planned Completion Date – June 30, 2025. Disagreement With or Explanation of Finding – The School agrees with this finding. Plan to Monitor – The School’s Executive Director, Matthew Cisewski, will monitor the updating of policies and procedures related to suspension and debarment to ensure these requirements are complied with in the future.
View Audit 357302
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