Corrective Action Plans

Finding 366858 (2023-001)

None 2023

CA

Allowable Costs / Cost Principles

Moving forward, the following corrective actions will take place when documenting time and effort certifications to ensure salaries and wages are appropriately charged each fiscal year. 1. We will complete Semi-Annual Periodic Certification Forms for employees funded out of Special Ed: IDEA Basic L...

Moving forward, the following corrective actions will take place when documenting time and effort certifications to ensure salaries and wages are appropriately charged each fiscal year. 1. We will complete Semi-Annual Periodic Certification Forms for employees funded out of Special Ed: IDEA Basic Local Assistance Entitlement, Part B, Sec 611, twice a year as follows: a. July 1st through December 31st b. January 1st through June 30th i. For 10 month employees, we will ensure the second Semi-Annual Periodic Certification Form is completed within five days of the last day of school as the report MUST be signed/dated AFTER the end of the reporting period (January 1st through May 31st) 2. Archive a copy of the completed forms at site with the appropriate documentation such as job description, logs, calendars, and/or schedules each fiscal year.

View Audit 289922

Finding 366764 (2023-002)

Significant Deficiency 2023

Comprehend INC

KY

Allowable Costs / Cost Principles

Effective 7/1 Comprehend switched payroll providers to Paycom. Both the CFO and Accounting Assistant have tested allocation calculations and completed an internal audit to verity that allocation calculations can be supported when requested and are readily availalbe. As part of the quarterly closin...

Effective 7/1 Comprehend switched payroll providers to Paycom. Both the CFO and Accounting Assistant have tested allocation calculations and completed an internal audit to verity that allocation calculations can be supported when requested and are readily availalbe. As part of the quarterly closing process, the CFO will conduct an internal audit to confirm that the proper allocations are occurring and recorded.

View Audit 289767

Finding 366724 (2023-005)

Significant Deficiency 2023

New Mexico Early Childhood Education and Care Department

NM

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties

2023-005 Allowable Costs U.S. Department of Education Special Education - Grants for Infants and Families Assistance Listing Numbers: 84.181A Recommendation: We recommend the program review the compliance supplement and grant applications thoroughly to notate instances when federal approval is re...

2023-005 Allowable Costs U.S. Department of Education Special Education - Grants for Infants and Families Assistance Listing Numbers: 84.181A Recommendation: We recommend the program review the compliance supplement and grant applications thoroughly to notate instances when federal approval is required in advance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: ECECD recognizes that ECECD did not fully comply with the IDEA part C grant award related to charging rent, occupancy, or space maintenance costs as direct costs prior to receiving approval from the US Education Department in the grant award letter. To correct this compliance oversight, ECECD has substituted funds from General Fund to cover the amount charged to the ECECDFIT2301 to replace the funds that ECECD inappropriately spends on rent, occupancy, and space maintenance. Additionally, ECECD will not charge these costs to this grant prior to receiving written approval in our grant award letter from the US Education Department. Additionally, the Chief Financial Officer (CFO) review, amend and enhance our process to ensure strict compliance with all grant requirements including those in the compliance supplement of 34 CFR Section 303.225(c)(3). Name(s) of the contact person(s) responsible for corrective action: Carmel Pacheco-Aragon, Chief Financial Officer; ECECD FIT Program Manager. Planned completion date for corrective action plan: June 30, 2024

View Audit 289732 Questioned Costs: $1

Finding 366717 (2023-001)

None 2023

Massachusetts Alliance of Portuguese Speakers, Inc.

MA

Allowable Costs / Cost Principles § 200.430

Planned Corrective Action: Management has engaged a third-party vendor for a new time and attendance software that will allow all hours worked and related programs to be tracked accurately. A contract has been signed and the software is actively being implemented. Responsible Person: Lynda Paris, JD...

Planned Corrective Action: Management has engaged a third-party vendor for a new time and attendance software that will allow all hours worked and related programs to be tracked accurately. A contract has been signed and the software is actively being implemented. Responsible Person: Lynda Paris, JD, MSA Anticipated Completion Date: February 2024

View Audit 289699

Finding 366697 (2023-001)

Significant Deficiency 2023

William James College, Inc. & Affiliates

MA

Allowable Costs / Cost Principles

Finding – Allowable Costs/Cost Principles Condition In our sample of 40 payroll transactions (10 employees), each of the employee’s time and effort reports were apportioning their salaries based on budgeted percentages per the grant contract and not actual time incurred. It was further noted that ...

Finding – Allowable Costs/Cost Principles Condition In our sample of 40 payroll transactions (10 employees), each of the employee’s time and effort reports were apportioning their salaries based on budgeted percentages per the grant contract and not actual time incurred. It was further noted that employees are not using time sheets to track the actual time spent on this program. As a result, a detailed true-up to actual time incurred was not performed at year end. Views of Responsible Officials and Planned Corrective Actions Our Project Investigators are in regular contact and monitor all employees working on grants. However, we recognize that we currently do not have a written process to document employee time records. We will implement a written process to document employee time records on a quarterly basis and reconcile the documentation with the salaries recorded in the general ledger and billed to the grant. Responsible Official: Daniel Brent Completion Date: September 5, 2023

View Audit 289679

Finding 366626 (2023-004)

Significant Deficiency 2023

West Perry School District

PA

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

Corrective Action Planned: The District has reviewed and revised its controls to ensure that time and effort distribution records are prepared for staff who are charged to federal programs. These records will also be reviewed, approved, and maintained by administrative personnel. Anticipated Comple...

Corrective Action Planned: The District has reviewed and revised its controls to ensure that time and effort distribution records are prepared for staff who are charged to federal programs. These records will also be reviewed, approved, and maintained by administrative personnel. Anticipated Completion Date: Action has already been taken by the District to resolve the underlying issue of the finding in the current fiscal year. Contact Person Responsible: Cory Hoffman, Business Manager/Board Secretary

View Audit 289540 Questioned Costs: $1

Finding 366588 (2023-002)

Material Weakness 2023

Hedco, Inc.

CT

Allowable Costs / Cost Principles

Finding No. 2023-002 Activities Allowed or Unallowed and Allowable Costs/Cost Principles Description of Finding: Title 2 U.S. Code of Federal Regulations Part 200 establishes cost principles for determining costs applicable to federal awards. These principles include the requirement that cost alloca...

Finding No. 2023-002 Activities Allowed or Unallowed and Allowable Costs/Cost Principles Description of Finding: Title 2 U.S. Code of Federal Regulations Part 200 establishes cost principles for determining costs applicable to federal awards. These principles include the requirement that cost allocation methodologies be reasonable and documented and that all expenses charged to federal awards are appropriately supported. HEDCO, Inc. does not have a documented cost allocation plan and expenditures reported on submitted grant reports did not reconcile directly back to the underlying accounting records. Statement of Concurrence or Nonconcurrence: Management concurs with the finding. Corrective Action: HEDCO, Inc. agrees with the audit finding and has taken this as an opportunity to improve its financial operations. HEDCO, Inc. is documenting a non-profit Cost Allocation Plan that will serve as the foundation to properly account for the use of funds received, and updating internal processes and procedures as needed. The Plan outlines the procedures and methodologies to allocate direct and indirect costs across various programs, projects, and funding sources within HEDCO, Inc. It is designed to improve and ensure transparency, compliance, and accountability in its financial operations. Name of Contact Person: Patricia R. Geronimo, CPA - Chief Financial Officer (860) 527-1301 ext. 212 patriciag@hedcoinc.com Projected Completion Date: HEDCO, Inc. anticipates preparing its Cost Allocation Plan no later than March 31 , 2024. The allocation of costs will be reviewed monthly to ensure proper accountability.

View Audit 289430

Finding 366539 (2023-002)

Significant Deficiency 2023

County of Rockbridge, Virginia

VA

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

Responsible Person, Title: Dana Loope, Accounts Payable Specialist The school board invoice payment process has a two-verificiation process. The first step is for the end user to acknowledge receipt and payment approval for invoice. The end user is to verify accura...

Responsible Person, Title: Dana Loope, Accounts Payable Specialist The school board invoice payment process has a two-verificiation process. The first step is for the end user to acknowledge receipt and payment approval for invoice. The end user is to verify accuracy of the invoice and receipt of goods or services. The second step is for the Accounts Payable employee to verify the accuracy of the invoice and approval for payment. The school board will review these processes with staff and the importance of this process.

View Audit 289378

Finding 366499 (2023-010)

Significant Deficiency 2023

New Mexico Highlands University

NM

Allowable Costs / Cost Principles Reporting

Recommendation: The auditor recommends the University strengthen controls in place to provide assurance that reports are submitted on a timely basis. Action Taken: The HEERF award was not setup in the same manner as other federal funds. A proper Principal Investigator should have been assigned to t...

Recommendation: The auditor recommends the University strengthen controls in place to provide assurance that reports are submitted on a timely basis. Action Taken: The HEERF award was not setup in the same manner as other federal funds. A proper Principal Investigator should have been assigned to this award and reporting should have been monitored by the Office of Research and Sponsored Projects. Going forward, all federal funds will follow the same setup procedure and reporting requirements. Due Date of Completion: Done Responsible Official: Stephanie Gonzales – VPFA/Comptroller and Office of Research and Sponsored Projects

View Audit 16132

Finding 11978 (2023-003)

None 2023

Delaware Valley University

PA

Special Tests & Provisions Student Financial Aid Allowable Costs / Cost Principles

Name of Responsible Individual: Jane Wang, Controller and Melissa Walsh, Director of Financial Aid Corrective Action: Students are awarded Federal Work Study based on financial need and their indication on the FAFSA that they are interested in Federal Work Study. Sometimes, students indicate they ...

Name of Responsible Individual: Jane Wang, Controller and Melissa Walsh, Director of Financial Aid Corrective Action: Students are awarded Federal Work Study based on financial need and their indication on the FAFSA that they are interested in Federal Work Study. Sometimes, students indicate they are not interested in Federal Work Study but end up pursuing campus employment. In these cases, we have re-allocated some students’ earnings to Federal Work Study if they remained eligible. Beginning with the 2024-2025 school year, all eligible students will be awarded Federal Work Study, regardless of their expressed interest. This will minimize the need to re-allocate funding between campus employment and Federal Work Study funding sources. Additionally, the Payroll department will enhance scrutiny and review within the federal work-study payroll process to ensure timely receipt of supporting documents for re-allocation and rectification of any errors before payroll processing. Anticipated Completion Date: Fall 2024

View Audit 16058

Finding 11975 (2023-002)

Significant Deficiency 2023

Irving Independent School District

TX

Allowable Costs / Cost Principles Significant Deficiency

Finding 2023-002 – Activities Allowed or Unallowed, Allowable Cost Principles 84.027/84.173 – Special Education Cluster (IDEA) Type of Finding – Compliance Finding and Significant Deficiency in Internal Control over Compliance Corrective Action Plan Federal Programs, along with Human Resources and B...

Finding 2023-002 – Activities Allowed or Unallowed, Allowable Cost Principles 84.027/84.173 – Special Education Cluster (IDEA) Type of Finding – Compliance Finding and Significant Deficiency in Internal Control over Compliance Corrective Action Plan Federal Programs, along with Human Resources and Business Services improved the current process in place when a federally funded employee resigns. We have put in place the Federal Compliance Officer and the CFO’s assistant in the workflow to be notified when a federally funded employee resigns or terminated so they can work with technology to get the Time and Effort certifications signed before their last day. Person(s) Responsible Meritza Webb, Executive Director of HR & HRIS Mahdia Lalee, Director of Business Services Martina Fernandez, Executive Assistant to the CFO Dean Garcia, Federal Programs Monitoring & Compliance Specialist Anticipated Completion Date 12/31/2023

View Audit 16050

Finding 11936 (2023-001)

Material Weakness 2023

Highlands County District School Board

FL

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

Corrective Action Plan - Title I rank and serve budgets are based on the original/final budgets. The total budget per school should never change and should match the rank and serve allocation. Because of staff turnover in Federal Programs, Business Operations, and Finance, the District was unable ...

Corrective Action Plan - Title I rank and serve budgets are based on the original/final budgets. The total budget per school should never change and should match the rank and serve allocation. Because of staff turnover in Federal Programs, Business Operations, and Finance, the District was unable to ensure the schools remained in rank and serve order for 2022-2023. An error was made during the year-end budget cleanup, which changed the schools' original budget. Budget revisions were done, to the Title I budget, to clean up negatives and bring major function object positive at year-end. The entry should have been done within the individual school budgets so the total budget would match the original/final budget. If this entry had not been done, the rank and serve allocations would match to the original buget. Previously, the District has monitored the program correctly and has maintained the District’s rank and serve order. The District will provide training and guidance to the new staff overseeing the grant and the budget allocations to ensure and enforce rank and serve order is maintained going forward. The District has reached out to DOE for guidance on correcting the finding and will follow up with Sean Freeman in the audit resolution and monitoring department once the audit report is published.

View Audit 15892 Questioned Costs: $1

Finding 11923 (2023-003)

Material Weakness 2023

Perham Hospital District

MN

Allowable Costs / Cost Principles Material Weakness Internal Control / Segregation of Duties § 200.303

Finding 2023-003 Federal Agency Name: Department of Health and Human Services Assistance Listing Number: #93.498 Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Finding Summary: The Organization selected option iii to calculate lost revenue using budget...

Finding 2023-003 Federal Agency Name: Department of Health and Human Services Assistance Listing Number: #93.498 Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Finding Summary: The Organization selected option iii to calculate lost revenue using budgeted net revenues to actual net revenues. The Organization utilized net revenues for part of the calculation and then utilized gross revenues in later quarters. This inconsistency of net and gross revenues caused a miscalculation of the Organization’s total lost revenue. Corrective Action Plan: Management will correct the lost revenue calculation using budgeted net revenues to actual net revenues. Management will enhance internal control procedures around the secondary review of the lost revenue calculation. Responsible Individuals: Justine Anderson, CFO Anticipated Completion Date: October 31, 2023

View Audit 15889

Finding 11909 (2023-004)

Significant Deficiency 2023

Foundation for Health Leadership and Innovation, Inc.

NC

Allowable Costs / Cost Principles

Corrective Action Plan: Going forward, management will have someone who is knowledgeable of federal activity review and approve all federal expenditures and allocations, including those relating to subrecipient FSRs. An officer will conduct a final review of the subrecipient status report. An off...

Corrective Action Plan: Going forward, management will have someone who is knowledgeable of federal activity review and approve all federal expenditures and allocations, including those relating to subrecipient FSRs. An officer will conduct a final review of the subrecipient status report. An officer’s signature denotes the expenditures have been reviewed indicating the form has been completed according to the award specifications.

View Audit 15830

Finding 11907 (2023-002)

Significant Deficiency 2023

Foundation for Health Leadership and Innovation, Inc.

NC

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Reporting

Corrective Action Plan: Management understands the importance of segregating financial and accounting duties to reduce the risk of fraud and error. Accordingly, as of fiscal year 2024, management has hired a new Chief Financial Officer (“CFO”) and Finance Manager. Internal control procedures have...

Corrective Action Plan: Management understands the importance of segregating financial and accounting duties to reduce the risk of fraud and error. Accordingly, as of fiscal year 2024, management has hired a new Chief Financial Officer (“CFO”) and Finance Manager. Internal control procedures have been implemented to include segregation of duties for approval and payment of expenditures with reconciliations performed by separate staff.

View Audit 15830

Finding 11883 (2023-001)

Significant Deficiency 2023

Goodwill of the Olympics & Rainier Region

WA

Subrecipient Monitoring Allowable Costs / Cost Principles Eligibility § 200.303

Contact Person(s): Program Staff: Eu-wanda Eagans Candice Dickason JoLynn Dunavant Gayle Mitchell Kwaji Miller Brinda Wood Fiscal Staff: Anne Porter Ken Gibbon Stephanie Staylen Nanette Smith Corrective Action Planned for finding that 2 of 13 participants tested did not have annual recertifications ...

Contact Person(s): Program Staff: Eu-wanda Eagans Candice Dickason JoLynn Dunavant Gayle Mitchell Kwaji Miller Brinda Wood Fiscal Staff: Anne Porter Ken Gibbon Stephanie Staylen Nanette Smith Corrective Action Planned for finding that 2 of 13 participants tested did not have annual recertifications of household income performed during the period under audit. • Assistant Program Manager to complete missing recertification paperwork and documents for the recertification of the participant still active in the SCSEP program by 2/29/24. The second participant has since exited the SCSEP program. To complete the missing recertification requires self-disclosure from the participant of the household income. To contact this person in order to update the recertification paperwork, by 3/15/24 we will: • Reach out via phone and email. • Reach out via letter to the last address of record. • Update the recertification based on information received or document actions taken to recertify if contact attempts have failed. • All SCSEP staff to review all remaining SCSEP participant files for required documents and ensure that we are in compliance of SCSEP rules and regulations. Update files if needed. Half of the files will be reviewed by 3/15/24. The other half will be complete by 4/30/24. • Quarterly internal review by Assistant Program Manager of 5 random files of SCSEP participants for file compliance with SCSEP rules and regulations. Conduct through 12/31/24 to ensure program compliance. • Finance Department to schedule Clark Nuber CPAs to conduct a technical training on grant documentation compliance requirements for both Finance and Workforce Development staff. Plan for training to take place prior to 4/30/24.

View Audit 15778

Finding 11863 (2023-003)

None 2023

Collegiate Academies

LA

Questioned Costs Allowable Costs / Cost Principles § 200.405

Status: In progress. Planned Corrective Action: This instance has been corrected as the employee's salary has been removed from the ESSER program and replaced with another eligible employee for FY23. Moving forward, employees charged to the High Cost Services program will be included in the overall ...

Status: In progress. Planned Corrective Action: This instance has been corrected as the employee's salary has been removed from the ESSER program and replaced with another eligible employee for FY23. Moving forward, employees charged to the High Cost Services program will be included in the overall grant tracker to ensure no more than 100% of their salary has been allocated across all grants. An additional quality review will be conducted prior to the final draw-down of federal grants (by July 15th, annually) to ensure that no employee has had more than 100% of their salary allocated to federal programs. Person(s) Responsible: Justin Pickel, Chief Operating Officer Estimated Completion Date: July 15, 2024

View Audit 15737 Questioned Costs: $1

Finding 11841 (2023-002)

Significant Deficiency 2023

Texas College

TX

Questioned Costs Allowable Costs / Cost Principles Reporting

The auditors noted the following in connection with our texting of compliance: • Concerning the D.R. Glass Library renovation project, the architect certified roughly two- thirds of the $450, 000 spent under the grant. The College paid out approximately $131,000 to the construction company without ...

The auditors noted the following in connection with our texting of compliance: • Concerning the D.R. Glass Library renovation project, the architect certified roughly two- thirds of the $450, 000 spent under the grant. The College paid out approximately $131,000 to the construction company without formal certification of incurred expenses. The construction company used AIA Document G702 for payment requests, which includes a certification section. Only three of the 11 payment requests had appropriate certification by the architect or the College before payment was made. • The interim report that was due on September 30, 2022 was dated October 31, 2022 and filed until November 4, 2022. To ensure compliance and the appropriateness of expenses, all payment requests should be certified either by the architect or the College’s designated, qualified person overseeing the project. All performance and financial reports should be filed timely. The College’s Corrective Plan: The College accepts the auditors’ recommendations. The College is comfortable that no unallowable cost payments were made in connection with this project; however, it understands that it needs to establish stricter guidelines when it comes to certifications of contractual payments. The College will more closely adhere to program reporting schedules.

View Audit 15661 Questioned Costs: $1

Finding 11827 (2023-001)

Significant Deficiency 2023

City of Brewer

ME

Internal Control / Segregation of Duties Allowable Costs / Cost Principles

Management response/corrective action plan: With one of our temporary and newer grants related to multilingual and homeless students, we had missed doing a semi-annual certification for an employee's time working as a tutor under this temporary funding period. We have developed a more detailed chec...

Management response/corrective action plan: With one of our temporary and newer grants related to multilingual and homeless students, we had missed doing a semi-annual certification for an employee's time working as a tutor under this temporary funding period. We have developed a more detailed checklist of all staff who are being paid throughout the year to ensure all federally funded employees have either a semi-annual certification or a Personnel Activity Report on file. We are also seeing considerably less federal funding sources which will reduce the number of employees needing to have time and effort certification.

View Audit 15657

Finding 11811 (2023-002)

Material Weakness 2023

Big Springs Medical Association D/b/a Missouri Highlands Health Care

MO

Allowable Costs / Cost Principles Reporting

As permitted by U.S. Department of Health and Human Services, management revised the option iii lost revenues calculation for Period 4 to better allocate significant one-time adjustments to patient service revenue among the quarterly reporting periods. The narrative describing management's methodolo...

As permitted by U.S. Department of Health and Human Services, management revised the option iii lost revenues calculation for Period 4 to better allocate significant one-time adjustments to patient service revenue among the quarterly reporting periods. The narrative describing management's methodology was not adequately updated to reflect the exclusion of incentive revenue for all periods within the calculation. Responsible Person: Julie O’Neal, Chief Financial Officer Completion Date: December 2023 Management’s Views: Management agrees with this finding, as our narrative did not specifically list out and specify the backing out of incentive revenue completely from our Option iii calculation. However, when the narrative discusses “backing these items out”, our intent was for incentive revenue to be included in that grouping, but that was never implied in the narrative implicitly. Our incentive revenues can be greatly delayed in receiving and knowing about, therefore it would have inflated lost revenues to leave 2019 incentive revenue if we had none for the following years we were comparing to. Therefore we feel it was justified to take the incentive revenue out of the calculation completely to keep it the same for all years being compared. For that reason, because the narrative did not match our actual calculation is the reason for this finding.

View Audit 15646

Finding 11725 (2023-001)

Significant Deficiency 2023

Unison Behavorial Health Group, Inc.

OH

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Finding: 2023-001 – Written Policies Required by the Uniform Guidance Auditor Description of Condition and Effect. Although Unison has processes in place to cover these areas, there are no formal written policies for payments and allowability of costs charged to federal programs. As a result of this...

Finding: 2023-001 – Written Policies Required by the Uniform Guidance Auditor Description of Condition and Effect. Although Unison has processes in place to cover these areas, there are no formal written policies for payments and allowability of costs charged to federal programs. As a result of this condition, Unison did not fully comply with the Uniform Guidance applicable to its federal payments received and the allowability of such payments. Auditor Recommendation. We recommend that Unison develop and adopt formal written policies, in accordance with the Uniform Guidance. Corrective Action. Management concurs with the finding. Unison will prepare formal written policies to fully comply with the Uniform Guidance applicable to its federal programs. Responsible Person. Stacy Lawson, Controller Anticipated Completion Date: June 30, 2024

View Audit 15532

Finding 11665 (2023-003)

Significant Deficiency 2023

Page Unified School District No. 8

AZ

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Eligibility

CORRECTIVE ACTION PLAN U.S. Department of Education Page Unified School District No. 8 respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: July 1, 2022 – June 30, 2023 The findings from the schedule of findings and questioned costs are discussed ...

CORRECTIVE ACTION PLAN U.S. Department of Education Page Unified School District No. 8 respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: July 1, 2022 – June 30, 2023 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule

View Audit 15496

Finding 11613 (2023-003)

None 2023

Davenport Community School District

IA

Subrecipient Monitoring Allowable Costs / Cost Principles Period of Performance

Response and Corrective Action Plan: The District will annually prepare a calculation of the modified total direct cost allocation base for all federal awards before applying the indirect cost rate to federal programs.

View Audit 15458

Finding 11575 (2023-003)

Material Weakness 2023

Outpatient Medical Center, Inc.

LA

Allowable Costs / Cost Principles Material Weakness Reporting

2023-003 Reporting Corrective action planned: OMC will work with the new accounting software vendor so that financial information needed for the annual UDS report (specifically personnel related data) can be extracted based on data in the financial system. All reports used to gather information for ...

2023-003 Reporting Corrective action planned: OMC will work with the new accounting software vendor so that financial information needed for the annual UDS report (specifically personnel related data) can be extracted based on data in the financial system. All reports used to gather information for the UDS report will be retained and filed electronically in the designated folder. Anticipated completion date: April 2024 Contact person responsible for corrective action: Kathy Barroso, Financial Consultant

View Audit 15387

Finding 11551 (2023-003)

Material Weakness 2023

Vista Homes Housing Corporation

NY

Procurement, Suspension & Debarment Allowable Costs / Cost Principles HUD Housing Programs

The Organization will enhance its controls to ensure bidding is obtained when needed, expenses are captured in the correct fiscal period and that at year-end there is a final review of the transactions to ensure completeness, accuracy and proper classification.

View Audit 15369

Corrective Action Plans

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