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Corrective Action Plans

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Finding 31883 (2022-001)
Material Weakness 2022
Benton Franklin Community Action Committee
WA
Questioned Costs Allowable Costs / Cost Principles Material Weakness
2022-01* Our Finance Director (FD) created a tracking form for Journal Entries which included back-up materials on September 27, 2022. FD started using the form to create a trail and continued through mid-January 2023, at that time the FD started using the form that the Executive Director (ED) crea...
2022-01* Our Finance Director (FD) created a tracking form for Journal Entries which included back-up materials on September 27, 2022. FD started using the form to create a trail and continued through mid-January 2023, at that time the FD started using the form that the Executive Director (ED) created. There was a miss commination between the audit reviewer and the FD. Some of these transactions were signed off and some were not. Consistency with the signing was the major problem, but the FD did review with the ED/and or COO/IT during the billing process. Process has been implemented that when adjustments are deemed necessary, approved documentation will be present to support the changes and the journal entries will be reviewed and approved by the department director or executive director. *Responsible person: Judith Gidley, Executive Director
View Audit 36001 Questioned Costs: $1
Finding 31804 (2022-002)
Significant Deficiency 2022
World Learning, Inc.
DC
Questioned Costs Reporting Procurement, Suspension & Debarment
Finding 2022-001: Credit Card Controls Name of contact person: Kote Lomidze ? CFAO and SVP of Finance Corrective actions: ? Strictly prohibit employees from sharing their corporate credit card information. Strictly enforce credit card reporting timeline. ? Treasury department will issue departm...
Finding 2022-001: Credit Card Controls Name of contact person: Kote Lomidze ? CFAO and SVP of Finance Corrective actions: ? Strictly prohibit employees from sharing their corporate credit card information. Strictly enforce credit card reporting timeline. ? Treasury department will issue department level purchasing cards to support departments as a preferred payment mechanism for non-travel related transactions. Treasury will restrict individual corporate credit cards for support department employees to travel related expenditures. ? Provide fraud awareness, detection, and prevention training to finance staff, supervisors and budget managers. Training recording will be made available to all staff on organizational portal. Proposed Completion Date: June 30, 2023 Finding 2022-002 Allowable Costs Name of contact person: Mersea Boku ? Controller and Deputy CFO Corrective action: After World Learning identified an inappropriate transaction, management established a task force under the leadership of the CFAO and SVP of Finance to conduct extensive review and ensure that all such transactions were identified. World Learning also engaged an external forensic investigator to get independent analysis on the completeness of the internal investigation performed by the task force. The external forensic investigation confirmed the completeness of the internal investigation. All findings have been reported to Offices of Inspector General of affected US agencies (USAID and DOS). In addition, World Learning will reclassify all inappropriate or questioned transactions to "unallowable" cost centers in fiscal year 2023 and will reimburse the US government by reducing the final indirect rate for the fiscal year. Proposed Completion Date: June 30, 2023
View Audit 31973 Questioned Costs: $1
Finding 31799 (2022-002)
Significant Deficiency 2022
Adelante Mujeres
OR
Allowable Costs / Cost Principles Internal Control / Segregation of Duties
Adelante Mujeres respectfully submits the following corrective action plan for the year ended June 30, 2022. Contact Person of Adelante Mujeres: Xandi Aranda, Director of Finance 2030 Main Street, Suite A, Forest Grove, Oregon 97116 Name and Address of Independent Public Accounting Firm: McDonald...
Adelante Mujeres respectfully submits the following corrective action plan for the year ended June 30, 2022. Contact Person of Adelante Mujeres: Xandi Aranda, Director of Finance 2030 Main Street, Suite A, Forest Grove, Oregon 97116 Name and Address of Independent Public Accounting Firm: McDonald Jacobs, P.C. 520 SW Yamhill, Suite 500 Portland, OR 97204 Federal Agencies: U.S. Department of Agriculture U.S. Department of Health and Human Services Audit Period: July 1, 2021 through June 30, 2022. The findings from the June 30, 2022 summary schedule of prior audit findings and schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedules. Finding #2022-001 Type: Material weakness over revenue recognition Material Weakness: Grants were not being recorded properly or consistently as a result of inaccurate data entry of grant award dates. Recommendation: Finance and grants departments should work together with donor database administrator to maintain and update their database to ensure the accurate tracking of grant dates and other key award information. Corrective Action: The Organization is increasing capacity in the finance department and will provide additional training to staff in both the finance and grant departments. Anticipated Completion Date June 2023
View Audit 31421
Finding 31787 (2022-007)
Significant Deficiency 2022
Taos County
NM
Allowable Costs / Cost Principles
2022-007 Agency Response: The County will always pay any premium or hazard pay through payroll and will not pay the employees with a check. It will be done through payroll to ensure that all payroll taxes are correctly paid out. Elsa Vigil, Interim Finance Director is responsible for this correct...
2022-007 Agency Response: The County will always pay any premium or hazard pay through payroll and will not pay the employees with a check. It will be done through payroll to ensure that all payroll taxes are correctly paid out. Elsa Vigil, Interim Finance Director is responsible for this corrective action.
View Audit 26114
Finding 31783 (2022-003)
Material Weakness 2022
City of Inver Grove Heights
MN
Allowable Costs / Cost Principles Cash Management Reporting
2022-003 U.S. Department of Homeland Security Staffing for Adequate Fire and Emergency Response Activities Allowed or Unallowed and Allowable Costs Reporting Deficiency in Internal Control over Compliance Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Pr...
2022-003 U.S. Department of Homeland Security Staffing for Adequate Fire and Emergency Response Activities Allowed or Unallowed and Allowable Costs Reporting Deficiency in Internal Control over Compliance Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires internal control procedures to be performed over expenditures. During the course of our engagement, we noted reimbursement requests and required reports were not reviewed prior to submission and the City did not have sufficient internal controls over the reporting process. CORRECTIVE ACTION PLAN (CAP): Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Action Planned in Response to Finding: Management is aware of the compliance issue and will implement the suggested procedures. Official Responsible for Ensuring CAP: Amy Hove, Finance Director, would be responsible for procedures. Planned Completion Date for CAP: Procedures will be implemented in the current fiscal year. Plan to Monitor Completion of CAP: The finance department will review internal control procedures. Sincerely, Amy Hove Finance Director
View Audit 26078
City of Inver Grove Heights
MN
Allowable Costs / Cost Principles Cash Management
2022-001 U.S. Department of Homeland Security Staffing for Adequate Fire and Emergency Response Activities Allowed or Unallowed and Allowable Costs The Staffing for Adequate Fire and Emergency Response grant requires grantees to request reimbursement for payroll costs incurred during the applicable ...
2022-001 U.S. Department of Homeland Security Staffing for Adequate Fire and Emergency Response Activities Allowed or Unallowed and Allowable Costs The Staffing for Adequate Fire and Emergency Response grant requires grantees to request reimbursement for payroll costs incurred during the applicable grant period. During the course of our engagement, we noted the City requested grant reimbursement for a greater amount of payroll costs then what was actually incurred during applicable grant periods. CORRECTIVE ACTION PLAN (CAP): Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Action Planned in Response to Finding: Management is aware of the compliance issue and will implement the suggested procedures. Official Responsible for Ensuring CAP: Amy Hove, Finance Director, would be responsible for procedures. Planned Completion Date for CAP: Procedures will be implemented in the current fiscal year. Plan to Monitor Completion of CAP: The finance department will review reimbursement requests and ensure compliance. Sincerely, Amy Hove Finance Director
View Audit 26078
Harrison County Hospital
IN
Allowable Costs / Cost Principles Cash Management Reporting
CORRECTIVE ACTION PLAN September 26, 2023 U.S. Department of Health and Human Services Harrison County Hospital respectively submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Blue & Co., LLC 2650 Eastpoi...
CORRECTIVE ACTION PLAN September 26, 2023 U.S. Department of Health and Human Services Harrison County Hospital respectively submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Blue & Co., LLC 2650 Eastpoint Pkwy., Suite 300 Louisville, Kentucky 40223 Audit period: Year ended December 31, 2022. The findings from the schedule of findings and questioned costs for the year ended December 31, 2022, are discussed below. The findings are numbered consistently with the numbers assigned in the Schedule. FINDINGS ? FEDERAL AWARD PROGRAM AUDITS 2022-001 Condition: When providers are identifying their expenses attributable to coronavirus, they must offset these expenses with any amounts received through other sources, such as direct patient billing, commercial insurance, and other funding received. PRF and/or ARP payments may be applied to remaining expenses or costs, after netting the other funds received or obligated to be received, which offsets those expenses. Management did not net the estimate of funds received through patient billing against expenses claimed. Action: Management will implement internal control procedures to ensure proper reporting of lost revenues, as is required under the reporting guidelines stipulated by HRSA, in future reporting periods. If the U.S. Department of Health and Human Services has questions regarding this plan, please call Dr. Lisa Clunie, CEO, at (812) 738-3730. Sincerely, Dr. Lisa Clunie CEO
View Audit 25772
Finding 31718 (2022-003)
Material Weakness 2022
City of Lawrence
IN
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.303
FINDING 2022-003 Contact Person Responsible for Corrective Action: Tyler Douthit Contact Phone Number: 317.542.4546 Views of Responsible Official: We agree with this finding. Description of Corrective Action Plan: The City will create a policy and procedure to ensure appropriate segregation of dutie...
FINDING 2022-003 Contact Person Responsible for Corrective Action: Tyler Douthit Contact Phone Number: 317.542.4546 Views of Responsible Official: We agree with this finding. Description of Corrective Action Plan: The City will create a policy and procedure to ensure appropriate segregation of duties and reviews, approvals, and oversight are in place for financial reporting. This policy will require that two staff members from the Controller?s Office prepare the quarterly Project and Expenditure report (P&E report). One staff member shall be responsible for preparing the report and the other will complete a review and submission of the report. Anticipated Completion Date: 12/31/2023
View Audit 33226
Finding 31713 (2022-002)
Significant Deficiency 2022
La Habra City School District
CA
Questioned Costs Allowable Costs / Cost Principles Significant Deficiency
Corrective Action Plan and Views of Responsible Officials The District will review and verify with District auditors all funding programs to verify allowable indirect costs.
Corrective Action Plan and Views of Responsible Officials The District will review and verify with District auditors all funding programs to verify allowable indirect costs.
View Audit 31420 Questioned Costs: $1
Finding 31709 (2022-011)
Material Weakness 2022
Hydaburg Cooperative Association
AK
Allowable Costs / Cost Principles
Finding 2022-011 Lack of Internal Control over Activities allowed or Unallowed and Allowable Costs/Cost Principles Name of Contact: Roxanne Peele, Office Manager Corrective Action: HCA will adhere to internal control policies and procedures to ensure accuracy in the reporting of payroll transaction...
Finding 2022-011 Lack of Internal Control over Activities allowed or Unallowed and Allowable Costs/Cost Principles Name of Contact: Roxanne Peele, Office Manager Corrective Action: HCA will adhere to internal control policies and procedures to ensure accuracy in the reporting of payroll transactions. Proposed Completion Date: 08/31/2023
View Audit 28170
Finding 31692 (2022-006)
Significant Deficiency 2022
Dekalb County, Ga
GA
Subrecipient Monitoring Allowable Costs / Cost Principles HUD Housing Programs
Finding 2022-006 ? Special Tests ? Obligation, Expenditure and Payment Requirements - Name of the Contact Person Responsible for the Corrective Action Plan: Allen Mitchell (Community Development) and Deborah Sherman, Division Director ? Finance ? Grants Division. - Corrective Action Plan: The Commun...
Finding 2022-006 ? Special Tests ? Obligation, Expenditure and Payment Requirements - Name of the Contact Person Responsible for the Corrective Action Plan: Allen Mitchell (Community Development) and Deborah Sherman, Division Director ? Finance ? Grants Division. - Corrective Action Plan: The Community Development Department has implemented internal controls to ensure that HUD Emergency Solutions Grant (ESG) program funds are obligated for all grant amounts, except the amount for its administrative costs, within 180 days of the date that HUD signs the grant agreement (or grant amendment for the reallocation of funds). - Anticipated Completion Date: December 31, 2023.
View Audit 35975
Finding 31684 (2022-004)
Significant Deficiency 2022
Universidad Carlos Albizu, Inc.
PR
Questioned Costs Allowable Costs / Cost Principles § 200.405 § 200.430
Condition found For the period that covers October 1, 2021, to January 31, 2022, two employees approved time and attendance reports did not agree with what was reflected within the payroll system and therefore petitioned to the federal program. Time charged to the federal program was not based on a...
Condition found For the period that covers October 1, 2021, to January 31, 2022, two employees approved time and attendance reports did not agree with what was reflected within the payroll system and therefore petitioned to the federal program. Time charged to the federal program was not based on actual hours. Institution Response The University agrees with the finding. Corrective Action Plan This finding is for transactions that occurred before the payroll corrective action plan was implemented. The University payroll's internal controls, processes and procedures are undergoing changes because of extensive training provided to employees on ADP modules (from Feb- May 2022) and the implementation of a consultant recommendations on payroll processes and practices (in process). In addition, the University retained a public accounting firm to carry out an internal audit process which includes actions aimed at addressing this type of finding. Also, will perform, when applicable, recurring account reconciliations to ensure the amounts charged to the federal award and disbursed to the employees are accurate. Name (s) of the Contact Person (s) Responsible for Corrective Action Ramon L. Menendez, Chief Financial Officer Anticipated Completion Date October 2022.
View Audit 34495 Questioned Costs: $1
Finding 31683 (2022-003)
Significant Deficiency 2022
Universidad Carlos Albizu, Inc.
PR
Allowable Costs / Cost Principles Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303
Condition found During our audit procedures on the expenses of `?Promoting Safe and Stable Families - Family First Prevention Act Transition Grant? (Family First), we examined forty-three (43) transactions. We found that one purchase requisition was created after the expense was incurred. Institut...
Condition found During our audit procedures on the expenses of `?Promoting Safe and Stable Families - Family First Prevention Act Transition Grant? (Family First), we examined forty-three (43) transactions. We found that one purchase requisition was created after the expense was incurred. Institution Response The University agrees with the finding. Corrective Action Plan This finding is for a transaction that occurred before the corrective action plan implemented by the University to address this issue. The Institute provided training to their staff to ensure that all disbursements included all the required documentation in accordance with the University's policy. This training was carried out for all personnel involved in the purchasing process. In addition, the University hired a public accounting firm to carry out an internal audit process which included actions that were aimed at resolving this finding. No cases of this nature were identified after the corrective action plan was implemented. Name (s) of the Contact Person (s) Responsible for Corrective Action Ramon L. Menendez, Chief Financial Officer Anticipated Completion Date Completed as of June 30, 2022.
View Audit 34495
Finding 31681 (2022-002)
Significant Deficiency 2022
Metropolitan Council on Jewish Poverty and Affiliates
NY
Allowable Costs / Cost Principles Procurement, Suspension & Debarment Period of Performance § 200.303
This is a repeat finding that was only first reported to Met Council at the end of the fiscal year covered by this audit. As such, the finding could not possibly have been corrected until fiscal year 2023. The policies to ensure the accuracy of our payroll and accounts payable processes were immedia...
This is a repeat finding that was only first reported to Met Council at the end of the fiscal year covered by this audit. As such, the finding could not possibly have been corrected until fiscal year 2023. The policies to ensure the accuracy of our payroll and accounts payable processes were immediately adopted after the receipt of the fiscal year 2021 audit recommendation at the end of the 2022 fiscal year. As a result, our recommended course of action, as stated below, remains unchanged from the prior year: Payroll Review Electronic timesheets are completed and submitted by employees through the payroll system. All timesheets must be approved electronically by an employee's supervisor. The Senior Human Resources Manager, Benefits, reviews and signs the preprocessing payroll register prior to submission. Once approved the Payroll/Human Resources Administrator submits the payroll to the payroll administrator for processing. The Payroll/Human Resources Administrator sends the signed preprocessing register by email to the Managing Director of Human Resources, the Controller, and the Senior Budget Director listing all the exceptions for the current payroll. The Fiscal Project Manager then, through the payroll administrator, will generate a salary summary that includes a listing of the prior payroll and the current payroll indicating any differences. The fiscal project manager then sends the last page of the processed payroll register along with the salary summary to the Managing Director of Human Resources and the Controller for their review and signature approval. The payroll journal entry is generated by the Fiscal Project Manager and uploaded into the accounting software for review and approval by the Controller. Accounts Payable ("AP") Review The AP Accountant saves a PDF of each invoice (whether received electronically or on paper) and sends an email together with the invoice to the respective program director for approval. The program directors approve and code the invoices by signature which they then email back to the AP team for processing. When an invoice is coded to be charged to a grant ? the invoice is also placed in a folder by date on the shared drive for the Budget Department to review and approve the grant coding on each invoice. Once the coding is initialed and dated by the Senior Director of Budgets and Grants, it is entered into our accounting software for AP processing.
View Audit 33054
Finding 31679 (2022-002)
Material Weakness 2022
Clatsop Community College
OR
Questioned Costs Allowable Costs / Cost Principles Reporting § 200.303
Education Stabilization Fund (ESF) ? Assistance Listing No. 84.425E and 84.425F Recommendation: We recommend the College implement procedures to review HEERF funding sources before applying to expenditures to ensure appropriate application. Explanation of disagreement with audit finding: There is n...
Education Stabilization Fund (ESF) ? Assistance Listing No. 84.425E and 84.425F Recommendation: We recommend the College implement procedures to review HEERF funding sources before applying to expenditures to ensure appropriate application. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: A new letter for applying for HEERF financial assistance was created. The new application clearly states which HEERF funds will used to pay the student. Name(s) of the contact person(s) responsible for corrective action: Margaret Antilla, Director of Accounting Planned completion date for corrective action plan: Completed
View Audit 33048 Questioned Costs: $1
Finding 31654 (2022-005)
Material Weakness 2022
Housing for the Multi-Handicapped Blind
NY
Allowable Costs / Cost Principles HUD Housing Programs Material Weakness
Reporting views of responsible officials and planned corrective actions Management will ensure that moving forward there are controls in place to ensure expenses are captured in the correct fiscal period and that at year end there is a final review of the transactions to ensure that everything is no...
Reporting views of responsible officials and planned corrective actions Management will ensure that moving forward there are controls in place to ensure expenses are captured in the correct fiscal period and that at year end there is a final review of the transactions to ensure that everything is not only properly entered, but properly classified as well.
View Audit 27899
Finding 31653 (2022-004)
Material Weakness 2022
Housing for the Multi-Handicapped Blind
NY
Allowable Costs / Cost Principles Special Tests & Provisions Material Weakness
Reporting views of responsible officials and planned corrective actions Management will put in place controls and procedures to annually evaluate the percentage of time staff dedicate to the organization to determine the correct allocation for payroll.
Reporting views of responsible officials and planned corrective actions Management will put in place controls and procedures to annually evaluate the percentage of time staff dedicate to the organization to determine the correct allocation for payroll.
View Audit 27899
Finding 31651 (2022-002)
Material Weakness 2022
Housing for the Multi-Handicapped Blind
NY
HUD Housing Programs Student Financial Aid Allowable Costs / Cost Principles
Reporting views of responsible officials and planned corrective actions Management will put in place controls and procedures to ensure principle, accrued interest, and interest expense on debt is properly accounted for and reported.
Reporting views of responsible officials and planned corrective actions Management will put in place controls and procedures to ensure principle, accrued interest, and interest expense on debt is properly accounted for and reported.
View Audit 27899
Finding 31646 (2022-007)
Significant Deficiency 2022
City of Baker City, Oregon
OR
Allowable Costs / Cost Principles Reporting Significant Deficiency
Management will report only expended grant funds on all future reporting. Furthermore, management is pursuing the possibility of amending the initial filing report of April 2022 for Coronavirus State and Local Fiscal Recovery Funds (ARPA) CFDA #21.027. Baker City has an upcoming second reporting to ...
Management will report only expended grant funds on all future reporting. Furthermore, management is pursuing the possibility of amending the initial filing report of April 2022 for Coronavirus State and Local Fiscal Recovery Funds (ARPA) CFDA #21.027. Baker City has an upcoming second reporting to CSLFRF as of April 30, 2023, and will report only expended funds at that time.
View Audit 28409
Finding 31643 (2022-003)
Significant Deficiency 2022
Ridgeview Terrace, Inc.
OH
Allowable Costs / Cost Principles
3. Current Findings on the Schedule of Finding, Questioned Cost and Recommendation c. Finding 2022-003 (14.157 ? Supportive Housing for the Elderly ? Section 202 Capital Advance) Allocation of Administration Expenses Condition: Administration expenses, relating to the Lead Maintenance Technicia...
3. Current Findings on the Schedule of Finding, Questioned Cost and Recommendation c. Finding 2022-003 (14.157 ? Supportive Housing for the Elderly ? Section 202 Capital Advance) Allocation of Administration Expenses Condition: Administration expenses, relating to the Lead Maintenance Technician; Inspector and Director of Senior Housing were allocated to the Project, as frontline expenses, recorded to Office Salaries; Payroll Taxes; 401K Contributions and Group Insurance, during the 2022 calendar year. (1) Comments on the Finding and Each Recommendation. Management concurs with the finding and the auditor?s recommendation that Ridgeview Terrace, Inc., record Administration expense as part of the management fee for the Project. (2) Actions Taken on the Finding. Have stopped allocating cost.
View Audit 26667
Finding 31600 (2022-001)
Significant Deficiency 2022
United Way of North Central Florida, Inc.
FL
Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303
RE: Finding 2022-001: Unallowable costs charged by subrecipients and submitted for reimbursement In addition to required annual monitoring of subrecipients, United Way of North Central Florida will implement the following Corrective Action Plan to address finding 2022-001. ?Institute mandatory ESG...
RE: Finding 2022-001: Unallowable costs charged by subrecipients and submitted for reimbursement In addition to required annual monitoring of subrecipients, United Way of North Central Florida will implement the following Corrective Action Plan to address finding 2022-001. ?Institute mandatory ESG Admin training for all ESG funded providersregardless of their funding history under the program. ?Conduct monthly case file pulls at random for all providers across all programs. Completion date is ongoing throughout the current fiscal year Amber Miller, President & CEO, will serve as the primary contact for this Corrective Action Plan.
View Audit 35916
Community Unit School District 100
IL
Allowable Costs / Cost Principles Reporting
Condition: Expenditures claimed on the project's cumulative June 30, 2022 quarterly report did not match the accounting records. Total expenditures reported in the district's accounting records were $2,128,915 and total expenditures reported on the ISBE June 30, 2022 expenditure report was $2,152,9...
Condition: Expenditures claimed on the project's cumulative June 30, 2022 quarterly report did not match the accounting records. Total expenditures reported in the district's accounting records were $2,128,915 and total expenditures reported on the ISBE June 30, 2022 expenditure report was $2,152,978. Difference of $24,063 was a result of a journal entry in which funds got moved within the grant from function 2210 object 300 to function 2230 object 300. The $24,063 was reported under function 2230 object 300 but was not removed from function 2210 object 300 on the June 30, 2022 expenditure report. The July 31, 2022 expenditure report, function 2210 object 300 was corrected by the District to report the proper amount of expenses so there will be no questioned cost, only an error in reporting. Plan: To avoid this reporting issue, the District needs to ensure that all records accurately reflect the appropriate expenditures of the grant program and appropriate expenditure reports are filed. Anticipated Date of Completion: July 31, 2022 Name of Contact Person: Lisa Schuenke, Assistant Superintendent of Finance and Human Resources Management Response: The District is aware of the discrepancy and has already corrected the issue on their July 31, 2022 expenditure report filed with ISBE.
View Audit 25796
Finding 31555 (2022-008)
Significant Deficiency 2022
Community Unit School District 100
IL
Reporting Subrecipient Monitoring Allowable Costs / Cost Principles
Condition: Quarterly expenditure reports for the projects expenditures were not timely filed for ARP ESSER - Homeless Children and Youth (1 of 2 quarters required). Plan: To avoid this reporting and internal control issue, the District should schedule the due dates of all expenditure reports in orde...
Condition: Quarterly expenditure reports for the projects expenditures were not timely filed for ARP ESSER - Homeless Children and Youth (1 of 2 quarters required). Plan: To avoid this reporting and internal control issue, the District should schedule the due dates of all expenditure reports in order to avoid late filings. Anticipated Date of Completion: June 30, 2023 Name of Contact Person: Lisa Schuenke, Assistant Superintendent of Finance and Human Resources Management Response: This District is aware of the issue and has determined that the majority of the problem occurs when a grant is first approved, and the first reporting period is missed or if a grant continues into subsequent project years. Management has found a dashboard within IWAS that has a listing of all grants by project year and dates that the grants and budgets are approved that will help determine when the first expenditure reports are due. Additionally, management will work on a process to ensure that expenditure reports are no longer missed or filed late.
View Audit 25796
Egida Ryder, Inc.
PR
HUD Housing Programs Subrecipient Monitoring Allowable Costs / Cost Principles
Finding Number: 2022-1 Payment of invoices before 30 days of received. The project staff was oriented about the importance of make a payment 30 days after receive the invoice. The plan of correction empathizes in verify weekly the supplier?s invoices and establish a payment date not more than 30 day...
Finding Number: 2022-1 Payment of invoices before 30 days of received. The project staff was oriented about the importance of make a payment 30 days after receive the invoice. The plan of correction empathizes in verify weekly the supplier?s invoices and establish a payment date not more than 30 days of the invoice was received.
View Audit 35156
Finding 31500 (2022-002)
Significant Deficiency 2022
Midland Area Agency on Aging
NE
Allowable Costs / Cost Principles Significant Deficiency Internal Control / Segregation of Duties
View of Responsible Officials and Planned Corrective Actions: The Organization is committed to properly tracking and allocating Federal expenditures. The Organization has created adequate internal control processes to ensure general and administrative time is allocated based on a monthly average o...
View of Responsible Officials and Planned Corrective Actions: The Organization is committed to properly tracking and allocating Federal expenditures. The Organization has created adequate internal control processes to ensure general and administrative time is allocated based on a monthly average of allocated hours by program.
View Audit 26515
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