Corrective Action Plans

Finding 512063 (2023-001)

Material Weakness 2023

Jefferson Center for Mental Health, Inc.

CO

Questioned Costs Procurement, Suspension & Debarment § 200.317 § 200.318 § 200.327

CLIENT PLANNED ACTION: When a new federally funded construction project or purchase is in the planning stage that is in the price range of $10,000 to $250,000(a small purchase), the Director of Facilities and/or the Purchasing agent will send out solicitations including specs via letter, email or b...

CLIENT PLANNED ACTION: When a new federally funded construction project or purchase is in the planning stage that is in the price range of $10,000 to $250,000(a small purchase), the Director of Facilities and/or the Purchasing agent will send out solicitations including specs via letter, email or by phone to multiple vendors. They may also look up vendor pricing on the internet. After the quotes are received, they will forward them to the CFO or Director of Finance who will then evaluate the quotes and decide on a vendor. Before the vendor is notified, the business office staff will check SAM.gov for federal disbarment or suspension. The SAM.gov verification will be saved in the accounting vendor files. Copies of the quotes will also be filed in the accounting office. CLIENT RESPONSIBLE PARTY: Name of Contact Person: David A. Goff, MBA Vice President of Administration and Chief Financial Officer. 4851 Independence Street, Wheat Ridge, CO 80033. 303-432-5164, Davidg@jcmh.org COMPLETION DATE: 9/1/2024

View Audit 329795 Questioned Costs: $1

Finding 512055 (2023-002)

Material Weakness 2023

Odebolt Arther Battle Greek Ida Grove Community School District

IA

Internal Control / Segregation of Duties Reporting

OABCIG District will regularly review its control procedures to obtain the maximum internal control possible with the limited number of staff in the central administration department. With three staff members, the district can assure that at least two people will be involved in: cash handling, inves...

OABCIG District will regularly review its control procedures to obtain the maximum internal control possible with the limited number of staff in the central administration department. With three staff members, the district can assure that at least two people will be involved in: cash handling, investments, receipting of revenues, wire transfers, payroll, computer accounting, school lunch program funds, financial reporting, and manual journal entries.

View Audit 329790

Finding 512051 (2023-002)

Significant Deficiency 2023

Catholic Charities of Shiawassee and Genesee Counties

MI

Questioned Costs Allowable Costs / Cost Principles

The corporation Board of Directors adopted and implemented the required policies to ensure documentation supporting the allocation of personnel costs to federal and state grant programs be maintained for a minimum of five years.The actual administrative and case management costs charged to the grant...

The corporation Board of Directors adopted and implemented the required policies to ensure documentation supporting the allocation of personnel costs to federal and state grant programs be maintained for a minimum of five years.The actual administrative and case management costs charged to the grant were within the allowed budget. To ensure an accurate reflection of the true cost of theprogram, time studies and allocations will be reexamined at least biannually.

View Audit 329778 Questioned Costs: $1

Finding 512011 (2023-004)

Significant Deficiency 2023

Town of Enfield, Connecticut

CT

Procurement, Suspension & Debarment Allowable Costs / Cost Principles School Nutrition Programs § 200.318 § 200.326

The Town and Board of Education have implemented a written policy for purchases using federal funds. This policy includes verifying that vendors have not been debarred.

View Audit 329761

Finding 512010 (2023-003)

Significant Deficiency 2023

Town of Enfield, Connecticut

CT

Procurement, Suspension & Debarment Allowable Costs / Cost Principles School Nutrition Programs § 200.318 § 200.326

The Town and the Board of Education have prepared and implemented a written policy for purchases using federal funds.

View Audit 329761

Finding 511987 (2023-002)

Material Weakness 2023

Capital Area Community Services, Inc.

MI

Allowable Costs / Cost Principles Material Weakness Reporting

Finding 2023-002 - Material Weakness Recommendation: We recommend the Organization put procedures and controls in place to effectively monitor the status of the submission of the data collection form and the reporting package to ensure that the required information is submitted in a timely manner. ...

Finding 2023-002 - Material Weakness Recommendation: We recommend the Organization put procedures and controls in place to effectively monitor the status of the submission of the data collection form and the reporting package to ensure that the required information is submitted in a timely manner. Actions to be taken: The Organization concurs with the facts of this finding and are in the process of implementing procedures to ensure timely submission of the data collection form and reporting package.

View Audit 329750

Finding 511975 (2023-004)

Material Weakness 2023

Fredericksburg Area Health and Support Services, Inc.

VA

Questioned Costs Internal Control / Segregation of Duties Subrecipient Monitoring § 200.430

Finding: The Organization allowed payroll related costs to be submitted for reimbursement under the grant for time that did not match approved timesheets. This is not in compliance with program allowable cost requirements. The amount of payroll and related costs discovered to be incorrect was a net...

Finding: The Organization allowed payroll related costs to be submitted for reimbursement under the grant for time that did not match approved timesheets. This is not in compliance with program allowable cost requirements. The amount of payroll and related costs discovered to be incorrect was a net amount of $1,336, which when projected onto the remaining payroll and related costs that were not tested, amounted to $28,521. Corrective Action Taken or Planned: The Organization will review audit findings and ensure accurate future reimbursements, develop a comprehensive process for verifying time sheets against service delivery, and implement a paper timesheet system in which supervisors must enter time based on timesheets, ensuring 1:1 reimbursement. Name of Contact Person: Jacob Ducey, Grants Manager Phone Number of Contact Person: (540) 907-4555 Projected Completion Date: October 31, 2024

View Audit 329739 Questioned Costs: $1

Finding 511959 (2023-001)

Significant Deficiency 2023

Stt-Stj Div. of Lutheran Housing Assoc. for the Elderly of the V

VI

Questioned Costs Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303 § 200.430

Audit Ref. #2023-001 Federal Awards: Special Test & Provisions – Use of Project Funds-Payroll Disbursements Name of Contact Person: Dasil Thomas-Williams, Director of Financial Affairs Corrective Action: New Employees responsible for sorting and filing timesheets will be monitored more closely. Pro...

Audit Ref. #2023-001 Federal Awards: Special Test & Provisions – Use of Project Funds-Payroll Disbursements Name of Contact Person: Dasil Thomas-Williams, Director of Financial Affairs Corrective Action: New Employees responsible for sorting and filing timesheets will be monitored more closely. Proposed Completion Date: September 30, 2024 Contact Person: Dasil Thomas-Williams, Director of Financial Affairs Telephone Number: (340) 772-4099 ext. 45

View Audit 329678 Questioned Costs: $1

Finding 511930 (2023-002)

None 2023

Boys & Girls Clubs in Tennessee

TN

Reporting Matching / Level of Effort / Earmarking § 200.500 § 200.512

The Alliance in partnership with the BGCA Fiscal Team will enhance the process to comply with the reporting requirements for timely completion of the audit.

View Audit 329647

Finding 511929 (2023-001)

Significant Deficiency 2023

Boys & Girls Clubs in Tennessee

TN

Subrecipient Monitoring § 200.332

The Alliance team will enhance its procedures to execute subaward agreements in advance of awarding funds.

View Audit 329647

Finding 510793 (2023-001)

Significant Deficiency 2023

Second Harvest North Central Food Bank

MN

Procurement, Suspension & Debarment Subrecipient Monitoring Eligibility

2023-001 Emergency Food Assistance – Assistance Listing No. 10.569 Recommendation: We recommend the Organization follow its procurement policy that includes procedures for suspension and debarment. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Actio...

2023-001 Emergency Food Assistance – Assistance Listing No. 10.569 Recommendation: We recommend the Organization follow its procurement policy that includes procedures for suspension and debarment. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Second Harvest North Central Food Bank will update its procurement policy to reflect the review over the required procedures related to suspension and debarment. Name of the contact person responsible for corrective action: Shaye Moris Planned completion date for corrective action plan: December 31, 2024 If the Minnesota Department of Human Services Office of Economic Opportunity has questions regarding this plan, please call Shaye Moris at 218-336-2300.

View Audit 329585

Finding 510790 (2023-001)

None 2023

Child Mind Institute, Inc.

NY

Management agrees with the finding and future audits, data collection forms and reporting packages will be completed timely and in compliance with due dates.

View Audit 329568

Finding 510789 (2023-006)

Material Weakness 2023

The University of Chicago

IL

Reporting Subrecipient Monitoring § 200.303 § 200.510

Finding No. 2023-006: Inaccurate Reporting on the Supplementary Schedule of Expenditures of Federal Awards ALN and Program Expenditures: 97.036 ($5,258,177) Program Name: Disaster Grants – Public Assistance (Presidentially Declared Disasters) Corrective Action: Process Improvements: - The Universit...

Finding No. 2023-006: Inaccurate Reporting on the Supplementary Schedule of Expenditures of Federal Awards ALN and Program Expenditures: 97.036 ($5,258,177) Program Name: Disaster Grants – Public Assistance (Presidentially Declared Disasters) Corrective Action: Process Improvements: - The University will establish a Supplementary Schedule of Expenditures of Federal Awards (SEFA) controls narrative to formalize preparation and reconciliation processes of SEFA data. - The central University Research Administration team (URA), in coordination with Finance and Administration, will review SEFA preparation and data collection processes and establish a formalized reconciliation process. - Biannually, URA will conduct third party searches to verify funding received at each entity. Expected Implementation: August 2024 – December 2024 Contact: Jennifer A. Ponting (Associate Vice President, Research Administration)

View Audit 329564

Finding 510787 (2023-005)

Material Weakness 2023

The University of Chicago

IL

Reporting Matching / Level of Effort / Earmarking Subrecipient Monitoring § 200.303

Finding No. 2023-005: Inaccurate Reporting of Higher Education Emergency Relief Fund (HEERF) Quarterly Data CFDA Numbers: 84.425 Program: Higher Education Emergency Relief Fund Corrective Action: Institutional expenditure reporting was reviewed and revised reports were posted to the institution’s w...

Finding No. 2023-005: Inaccurate Reporting of Higher Education Emergency Relief Fund (HEERF) Quarterly Data CFDA Numbers: 84.425 Program: Higher Education Emergency Relief Fund Corrective Action: Institutional expenditure reporting was reviewed and revised reports were posted to the institution’s website. Implementation Date: March 6, 2024 Contact Person: Amanda Fijal

View Audit 329564

Finding 510785 (2023-003)

Material Weakness 2023

The University of Chicago

IL

Matching / Level of Effort / Earmarking Student Financial Aid § 200.303

Finding No. 2023-003: Failure to Notify Recipients of Federal Direct Loan Disbursement CFDA Numbers: 84.268 Program: Student Financial Assistance Cluster Corrective Action: The University added a monitoring report to identify any communication failures for disbursement notifications. Implementati...

Finding No. 2023-003: Failure to Notify Recipients of Federal Direct Loan Disbursement CFDA Numbers: 84.268 Program: Student Financial Assistance Cluster Corrective Action: The University added a monitoring report to identify any communication failures for disbursement notifications. Implementation Date: June 10, 2024 Contact Person: Amanda Fijal

View Audit 329564

Finding 510784 (2023-004)

Material Weakness 2023

The University of Chicago

IL

Reporting Matching / Level of Effort / Earmarking Student Financial Aid § 200.303

Finding No. 2023-004: Untimely and Inaccurate Reporting of Pell and FDL Data CFDA Numbers: 84.268 Program: Student Financial Assistance Cluster Corrective Action: A control will be added to loan set-up. Additional training was provided to staff monitoring loan reports. Implementation Date: June 10,...

Finding No. 2023-004: Untimely and Inaccurate Reporting of Pell and FDL Data CFDA Numbers: 84.268 Program: Student Financial Assistance Cluster Corrective Action: A control will be added to loan set-up. Additional training was provided to staff monitoring loan reports. Implementation Date: June 10, 2024 Contact Person: Amanda Fijal

View Audit 329564

Finding 509801 (2023-002)

Material Weakness 2023

The University of Chicago

IL

Equipment & Real Property Management Matching / Level of Effort / Earmarking § 200.303 § 200.313

Finding No. 2023-002: Inaccurate Property Management Records AL Numbers: Various Program Name: Research and Development Cluster Corrective Action: As noted in the ﬁnding, in January 2024, the University conducted a full federal equipment inventory to update property records to ensure accuracy of fe...

Finding No. 2023-002: Inaccurate Property Management Records AL Numbers: Various Program Name: Research and Development Cluster Corrective Action: As noted in the ﬁnding, in January 2024, the University conducted a full federal equipment inventory to update property records to ensure accuracy of federally funded equipment. Process Improvements: - The University will update its Equipment Disposal Form to align with the University’s Property Management System Manual. - The Central Accounting team will create and publish equipment tagging, disposal guidance and standards to coincide with the updated Equipment Disposal Form. - Annual federal equipment inventory process will be updated to include escalation procedures. This will require outstanding reports are escalated to the appropriate divisional designee. Expected Implementation: June 30, 2024 Training: - All departments of the University will be sent a memo outlining the updated Equipment Disposal Form and process guide, and inventory escalation procedure. - The Central Accounting team will schedule virtual training with all equipment coordinators. Expected Implementation: October 31, 2024 System Improvement: - The University is researching equipment tagging software alternatives that will enhance tracking capabilities and enable asset tagging at a more granular level. Expected Implementation: March 31, 2025 Contact: Kathy Conrad and Craig Elmore

View Audit 329564

Finding 509795 (2023-003)

Material Weakness 2023

Lead the Way Learning Academy

OH

Allowable Costs / Cost Principles

Views of Responsible Officials and Planned Corrective Actions:

View Audit 329526

Finding 509795 (2023-003)

Material Weakness 2023

Lead the Way Learning Academy

OH

Allowable Costs / Cost Principles

We agree that the allocation of indirect costs during the year ended December 31, 2023 were based on management estimates and not a supporting calculation.

View Audit 329526

Finding 509795 (2023-003)

Material Weakness 2023

Lead the Way Learning Academy

OH

Allowable Costs / Cost Principles

We will perform our indirect cost allocations based on time studies to have supporting data behind indirect costs to all functions, including individual federal awards, and to help ensure a more appropriate and equitable allocation. In addition, we will update our policy to reflect our actual alloca...

We will perform our indirect cost allocations based on time studies to have supporting data behind indirect costs to all functions, including individual federal awards, and to help ensure a more appropriate and equitable allocation. In addition, we will update our policy to reflect our actual allocation practices.

View Audit 329526

Finding 509792 (2023-007)

Significant Deficiency 2023

Lead the Way Learning Academy

OH

2023-007 – The Organization Had No Procedures to Assist with the Identification of Vendors that are Barred or Suspended from Receiving Federal Funding.

View Audit 329526

Finding 509792 (2023-007)

Significant Deficiency 2023

Lead the Way Learning Academy

OH

Views of Responsible Officials and Planned Corrective Actions:

View Audit 329526

Finding 509792 (2023-007)

Significant Deficiency 2023

Lead the Way Learning Academy

OH

Management acknowledges the finding and will take the following corrective actions: