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Corrective Action Plans

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Finding 30876 (2022-004)
Material Weakness 2022
Okaloosa Walton Homeless Continuum of Care, Opportunity, Inc.
FL
Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring
Views of Responsible Official: Current management indicated that the former Executive Director of HHA, former Finance Director of HHA, and a former employee were employed by HHA, and the former Executive Director and Finance Director controlled all aspects of HHA?s management and finances during the...
Views of Responsible Official: Current management indicated that the former Executive Director of HHA, former Finance Director of HHA, and a former employee were employed by HHA, and the former Executive Director and Finance Director controlled all aspects of HHA?s management and finances during the relevant audited period. The former Executive Director?s employment with HHA was terminated on October 10, 2022. The former Finance Director?s employment with HHA was terminated on October 20, 2022. The third employee?s employment with HHA was terminated on October 11, 2022. Additionally, all but two of the Board of Directors who served during the period in which the irregularities occurred have been replaced. HHA appointed the current Executive Director, Crystal Harrison (?Executive Director?), on October 10, 2022, as Interim Executive Director and promoted her to the position of Executive Director on October 26, 2022. The current Executive Director has diligently searched for all documents and records for all purchases, expenses, and cash distributions at issue during the former Executive Director?s tenure as Executive Director. However, no such documents or records were located on site at HHA?s offices or on HHA?s computers or devices. In early April 2023, HHA?s attorney served the former Executive Director, former Finance Director, and former employee with a demand to produce the missing documents and records but each responded that they had no such documents or records in their possession. Unfortunately, because of the actions of the former Executive Director, Finance Director, and employee, HHA lacks sufficient operating funds to pursue a civil suit to recover the losses caused by these former employees. Further, HHA?s errors and omissions insurance policy only covers third-party claims. As such, HHA has directed its attorney to take all appropriate action to pursue criminal charges of grand theft/embezzlement and fraud against these former employees upon completion of the audit. HHA?s attorney has already reached out to law enforcement to begin this process. Once the formal criminal complaint is filed, law enforcement will be empowered to subpoena the missing documents and records (should said documents and records still exist) from the former employees, as well as their banking and financial records (including tax returns) to track the suspicious expenses and cash distributions at issue. The current Executive Director, with the full support of HHA?s Board, is committed to taking all action necessary to ensure compliance with the rules and procedures already in place regarding expenses and cash distributions, as well as to enact new enhanced procedures for periodic reviews of these procedures to timely detect deficiencies and ensure compliance going forward. In addition, the current Executive Director will implement a process to ensure that backup records are maintained electronically as well as in a paper form.
View Audit 33406 Questioned Costs: $1
Finding 30875 (2022-004)
Material Weakness 2022
Miami County
IN
Allowable Costs / Cost Principles Material Weakness Period of Performance § 200.1 § 200.303
FINDING 2022-004 Contact Person Responsible for Corrective Action: Mary Brown Contact Phone Number: 765-472-3901 Ext. 1240 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: During the 2022, we were notified the reporting of the cumulative expenditures ...
FINDING 2022-004 Contact Person Responsible for Corrective Action: Mary Brown Contact Phone Number: 765-472-3901 Ext. 1240 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: During the 2022, we were notified the reporting of the cumulative expenditures for ARPA Funding was inaccurately reported. We have already contacted US Department of Treasury to correct the prior and current year reporting and awaiting a response. We will change the process for reporting to attempt to correct the prior years reporting to ensure we are providing complete transparency for the expenditure of funds. In addition, we will implement the internal control to require the reviewing individual sign the report. Anticipated Completion Date: January 2024
View Audit 33402
Finding 30854 (2022-002)
Significant Deficiency 2022
Monterey County Office of Education
CA
Allowable Costs / Cost Principles § 200.430
Finding 2022 ? 002/50000 Section III ? Federal Award Findings U.S. Department of Education ? Passed through California Department of Ed (Title I Part A) TITLE I SCHOOLWIDE PROGRAMS County Response: The Alternative Education Department has established a procedure to ensure that the relationship bet...
Finding 2022 ? 002/50000 Section III ? Federal Award Findings U.S. Department of Education ? Passed through California Department of Ed (Title I Part A) TITLE I SCHOOLWIDE PROGRAMS County Response: The Alternative Education Department has established a procedure to ensure that the relationship between the planned supplemental instructional program and the planned expenditures are clearly reflected in the School Plan for Student Achievement (SPSA). Annually the department shall evaluate the effectiveness of the SPSA plan. The Alternative Education Department shall monitor student progress and if there is a need to modify the school?s plan in the current year, the Alternative Education Department shall update the SPSA and determine if a budget adjustment is required. Contact Person responsible for corrective action: Victoria Sorensen 831.784.4226 Ernesto Vela 831.755.1405 Completion Date: January 15, 2023
View Audit 26435
Finding 30844 (2022-001)
Material Weakness 2022
Alfond Youth & Community Center and Affiliates
ME
Allowable Costs / Cost Principles Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking § 200.303
December 22, 2022 CORRECTIVE ACTION PLAN U.S. Department of Health and Human Services Alfond Youth & Community Center and Affiliate?s respectfully submits the following corrective action plan of the year ended March 31, 2022. Name and address of independent public accounting firm: One River CPA...
December 22, 2022 CORRECTIVE ACTION PLAN U.S. Department of Health and Human Services Alfond Youth & Community Center and Affiliate?s respectfully submits the following corrective action plan of the year ended March 31, 2022. Name and address of independent public accounting firm: One River CPAs 46 FirstPark Drive, Oakland, ME 04963 FINDING ? FINANCIAL STATEMENT AUDIT None FINDING ? FEDERAL AWARD PROGRAMS AUDIT U.S. Department of Health and Human Services 2022-001 ? All Awards Material Weakness in Internal Control Over Major Programs: Management?s spreadsheet for tracking federal grants subject to Uniform Guidance Single Audit and related expenditures for the fiscal year did not include all grants subject to Single Audit. As a result, management initially determined that the Organization was below the threshold for Single Audit for the year ended March 31, 2022. Audit procedures found additional grants with expenditures during the fiscal year that were subject to Single Audit. These additional grants put the Organization over the Single Audit expenditure threshold of $750,000. Recommendation: As agreements are awarded, the Organization should analyze them for the presence of federal funding. In many instances there is a mix and the Organization should review the agreement for clarification of funding allocations. If unclear, the Organization should work with the grant?s administrator at the funder to determine the source of the funds. If not in the agreement, the Organization should also work with the funder to identify the federal CFDA number the federal funds fall under. The Organization should ensure all identified federal grants make it to the tracking spreadsheet. Management should strengthen its review of that tracking document to ensure it includes all federal grants with expenditures subject to Single Audit each fiscal year. Responsible Person for Corrective Action: Heather Neal, CFO Corrective Action to be Taken: AYCC has taken steps to strengthen fiscal oversight and tracking of federal grants subject to meet Uniform Guidance. These steps include hiring a new Chief Financial Officer with significant grant management and audit experience. Additionally, cross training staff to increase skills and knowledge surrounding the receipt, use, and tracking of federal grants. These steps combined with updated internal controls, improved systems and collaboration between the finance department and the grant department will remedy this finding and prevent further findings in the future. The anticipated completion date for this corrective action is March 31, 2023. If the U.S. Department of Health and Human Services has questions regarding this plan, please contact Heather Neal, CFO at 207-873-0684 or hneal@clubaycc.org. Sincerely, Ken Walsh, Chief Executive Officer
View Audit 31201
Finding 30806 (2022-001)
Material Weakness 2022
Meridian School District No. 505
WA
Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions
Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal wage rate requirements. Name, address, and telephone of District?s contact person: Daniel Yorton 214 W Laurel Rd Bellingham, WA 98226 360-988-3840 Corrective ac...
Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal wage rate requirements. Name, address, and telephone of District?s contact person: Daniel Yorton 214 W Laurel Rd Bellingham, WA 98226 360-988-3840 Corrective action the auditee plans to take in response to the finding: The district would like to thank the auditors for their work and recommendations regarding Davis-Bacon requirements. The district has implemented internal controls to ensure that contract language meets Davis-Bacon requirements. The district has also implemented internal controls to ensure that contractors submit weekly certified payroll and Davis-Bacon requirements are met. Anticipated date to complete the corrective action: 7/31/23
View Audit 26733
Finding 30785 (2022-001)
Material Weakness 2022
Sedro-Woolley School District No. 101
WA
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles
Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs and restricted purpose requirements. Name, address, and telephone of District contact person: Brett Greenwood 801 Trail Road Sedro-Woolley, W...
Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs and restricted purpose requirements. Name, address, and telephone of District contact person: Brett Greenwood 801 Trail Road Sedro-Woolley, WA. 98284 360-855-3500 Corrective action the auditee plans to take in response to the finding: The District used the Emergency Connectivity Funds (ECF) to provide a laptop to every student when we were forced to close due to covid-19. This felt like an emergency situation to us and we were focused on finding ways to deliver curriculum while students were at home. We were not aware of the unmet need requirement for this funding, so we accept the finding. Corrective Action: if we are awarded Emergency Connectivity Funds in the future, we will address the unmet needs criteria to ensure these funds are spent per the grant requirements. Anticipated date to complete the corrective action: Immediately
View Audit 26730 Questioned Costs: $1
Finding 30784 (2022-001)
Material Weakness 2022
Anacortes School District No. 103
WA
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles
The Anacortes School District feels this audit finding is specific to the Emergency Connectivity Fund and has decided not to claim any funds in a recently awarded allocation. Additionally, the District will not apply for any Emergency Connectivity Fund grants in the future.
The Anacortes School District feels this audit finding is specific to the Emergency Connectivity Fund and has decided not to claim any funds in a recently awarded allocation. Additionally, the District will not apply for any Emergency Connectivity Fund grants in the future.
View Audit 26729 Questioned Costs: $1
Finding 30780 (2022-004)
Significant Deficiency 2022
Los Angeles Community College District
CA
Subrecipient Monitoring Allowable Costs / Cost Principles Period of Performance
The Accounting Office will require all program personnel to complete a checklist of all expenditures incurred close to the end of the fiscal year in order to identify any expenditures that need to be accrued. Personnel responsible for implementation: Nyame-Tease Prempeh Position of responsible pers...
The Accounting Office will require all program personnel to complete a checklist of all expenditures incurred close to the end of the fiscal year in order to identify any expenditures that need to be accrued. Personnel responsible for implementation: Nyame-Tease Prempeh Position of responsible personnel: Assistant Director of Accounting Date of Implementation: July 1, 2023
View Audit 27427
Finding 30735 (2022-007)
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 ESSER DE (4 of 4 quarters required), ESSER PL (2 of 4 quarters required), ESSER E2 (1 of 4 quarters required), ESSER CP (1 of 1 quarter required), and ESSER D2 (1 of 3 quarters required). Plan: To avoid ...
Condition: Quarterly expenditure reports for the projects expenditures were not timely filed for ESSER DE (4 of 4 quarters required), ESSER PL (2 of 4 quarters required), ESSER E2 (1 of 4 quarters required), ESSER CP (1 of 1 quarter required), and ESSER D2 (1 of 3 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
Finding 30720 (2022-012)
Material Weakness 2022
Civica Nevada
NV
Reporting Allowable Costs / Cost Principles Material Weakness
Finding Number: 2022-012 ? SEFA Preparation Corrective Action Plan: In 2022, the office had downsized due to turnover in staff. While a process was in place for reconciling, a secondary review was not performed to verify accuracy of the residual value calculations. To strengthen the oversight of fin...
Finding Number: 2022-012 ? SEFA Preparation Corrective Action Plan: In 2022, the office had downsized due to turnover in staff. While a process was in place for reconciling, a secondary review was not performed to verify accuracy of the residual value calculations. To strengthen the oversight of financial management in the School, Academica Nevada, the School?s management company, has filled all the open positions and realigned staff responsibilities to reduce individual workloads and provide additional oversight and review. The grant manager will reconcile all grants to ensure proper cutoff, with a secondary review performed by a member of management. Responsible Individuals: Nachum Golodner, Director of Accounting Anticipated Completion Date: June 30, 2023
View Audit 26690
Finding 30719 (2022-011)
Material Weakness 2022
Civica Nevada
NV
Allowable Costs / Cost Principles Cash Management Internal Control / Segregation of Duties § 200.303
Finding Number: 2022-011 ? Cash Management Corrective Action Plan: A process has been put in place for the school principal to review all RFRs prior to submission to the grantor. Approval is evidenced by email sent by principal to the Director of Grant Management, which is saved with the RFR as supp...
Finding Number: 2022-011 ? Cash Management Corrective Action Plan: A process has been put in place for the school principal to review all RFRs prior to submission to the grantor. Approval is evidenced by email sent by principal to the Director of Grant Management, which is saved with the RFR as support. Responsible Individuals: Nachum Golodner, Director of Accounting Anticipated Completion Date: June 30, 2023
View Audit 26690
Finding 30718 (2022-010)
Material Weakness 2022
Civica Nevada
NV
Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303
Finding Number: 2022-010 ? Activities Allowed or Unallowed and Allowable Costs/Cost Principles Corrective Action Plan: A process has been put in place for the school principal to review all RFRs prior to submission to the grantor. Approval is evidenced by email sent by principal to the Director of G...
Finding Number: 2022-010 ? Activities Allowed or Unallowed and Allowable Costs/Cost Principles Corrective Action Plan: A process has been put in place for the school principal to review all RFRs prior to submission to the grantor. Approval is evidenced by email sent by principal to the Director of Grant Management, which is saved with the RFR as support. Responsible Individuals: Nachum Golodner, Director of Accounting Anticipated Completion Date: June 30, 2023
View Audit 26690
Finding 30712 (2022-003)
Material Weakness 2022
Seymour Community School District
IA
Procurement, Suspension & Debarment Allowable Costs / Cost Principles
Contact Person Anticipated Comment Comment Corrective Title Date of Number Title Action Plan Phone Number Completion 2022-003 Procurement The corrective action plan was Mollie Banks FY23 Policy documented in our response to Business Man...
Contact Person Anticipated Comment Comment Corrective Title Date of Number Title Action Plan Phone Number Completion 2022-003 Procurement The corrective action plan was Mollie Banks FY23 Policy documented in our response to Business Manager the auditor's comment. See the 641-898-2291 Schedule of Findings and Questioned Costs.
View Audit 25638
Lutheran Family & Children's Services of Missouri, INC
MO
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Eligibility
Finding No. 2022-002 ? Alternative to Abortion Program ? CFDA No. 93.558; Grant No. 1701MOTA View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and the recommended procedures have been implemented. Supervisors will ensure that necessary proofs are obtai...
Finding No. 2022-002 ? Alternative to Abortion Program ? CFDA No. 93.558; Grant No. 1701MOTA View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and the recommended procedures have been implemented. Supervisors will ensure that necessary proofs are obtained and documented.
View Audit 26879
Lutheran Family & Children's Services of Missouri, INC
MO
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Eligibility
Finding No. 2022-001 ? Alternative to Abortion Program ? CFDA No. 93.558; Grant No. 1701MOTA View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and the recommended procedures have been implemented. Supervisors will ensure that all client files have proof...
Finding No. 2022-001 ? Alternative to Abortion Program ? CFDA No. 93.558; Grant No. 1701MOTA View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and the recommended procedures have been implemented. Supervisors will ensure that all client files have proof of eligibility during quarterly file reviews.
View Audit 26879
Finding 30671 (2022-001)
Significant Deficiency 2022
Vernon Parish School Board
LA
School Nutrition Programs Allowable Costs / Cost Principles Procurement, Suspension & Debarment
2022-001 Allowable Costs and Cost Principles Payroll Disbursements: Principals will be instructed on procedures for documentation of time of employees and making sure procedures are followed. New proced...
2022-001 Allowable Costs and Cost Principles Payroll Disbursements: Principals will be instructed on procedures for documentation of time of employees and making sure procedures are followed. New procedures will be implemented for additional inspection of the documentation. Vendor Disbursements: Persons receiving items at school cafeterias will be instructed on noting when items are not received or additional items to make sure reconciliation agrees with purchase order. Also, accounts payable persons will be retrained to make sure all procedures are followed. Estimated Completion Date: February 1, 2023
View Audit 24669
Finding 30645 (2022-002)
Material Weakness 2022
Bay, Franklin, Gulf Healthy Start Coalition, Inc.
FL
Allowable Costs / Cost Principles
Financial Statement Finding and Federal Award Findings and Questioned Costs: Finding 2022- 002: Cost Allocation Plan Criteria: Costs should be allocated in the accounting system among grants according to 2 CFR, Part 200. Condition: During the current year, the allocation plan was based on budgeted r...
Financial Statement Finding and Federal Award Findings and Questioned Costs: Finding 2022- 002: Cost Allocation Plan Criteria: Costs should be allocated in the accounting system among grants according to 2 CFR, Part 200. Condition: During the current year, the allocation plan was based on budgeted revenues which is unallowable per CFR 200. Cause: Management?s plan is based on a cost driver that is unallowable per CFR 200. Effect: Expenses could be improperly reimbursed by the grant program and the grantor could require repayment. Recommendation: Management should compare budgeted revenues to actual revenues throughout the fiscal year to determine if the cost allocation percentages require updating. Corrective Action: The Coalition?s cost allocation process has been driven primarily at the direction of its state funder. Moving forward, management plans to consult with the auditing firm for assistance in the development and tracking of a cost allocation plan which complies with CFR 200 prior to submission of the upcoming fiscal year budget/cost allocation plan.
View Audit 27213
Finding 30625 (2022-014)
Material Weakness 2022
Charter County of Wayne, Michigan
MI
Student Financial Aid Allowable Costs / Cost Principles HUD Housing Programs
Federal Program: ALN 14.218 ? U.S. Department of Housing and Urban Development (HUD) ? Community Development Block Grant (CDBG) ? Entitlement Grants Cluster, CFDA 14.239 - U.S. Department of Housing and Urban Development (HUD) ? HOME Investment Partnership (HOME), CFDA 93.563 ? Title IV-D, U.S. Depa...
Federal Program: ALN 14.218 ? U.S. Department of Housing and Urban Development (HUD) ? Community Development Block Grant (CDBG) ? Entitlement Grants Cluster, CFDA 14.239 - U.S. Department of Housing and Urban Development (HUD) ? HOME Investment Partnership (HOME), CFDA 93.563 ? Title IV-D, U.S. Department of Health, and Human Service - Child Support Enforcement (CSE) Condition per Auditor: Controls in place were not adequate to ensure compliance with 2 CFR 200 Appendix V submission requirements for its self-insurance cost allocation process and annual chargeback plan. Planned Corrective Action: Management agrees and will submit subsequent plans to federal cognizant agency as required by 2 CFR 200. Anticipated Completion Date: 4/30/2023 Responsible Contact Person: Jake Bower and Shauntika Bullard
View Audit 26048
Finding 30619 (2022-002)
Material Weakness 2022
Warden School District No. 146-161
WA
Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Warden School District No. 146-161 September 1, 2021 through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal R...
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Warden School District No. 146-161 September 1, 2021 through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2022-002 Finding caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Kassandria Rouleau, Director of Finance 101 W. Beck Way Warden, WA 98857-9401 Corrective action the auditee plans to take in response to the finding: All parties contracting services will receive training on prevailing wage compliance. The business manager will review and ensure the requirements are being met. Anticipated date to complete the corrective action: April 2023
View Audit 24797
University of California
CA
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring
2022-005 ? HEERF Institutional portion unallowable costs Cluster: Not applicable Sponsoring Agency: Department of Education Award Names: COVID-19 Higher Education Emergency Relief Fund (HEERF) II and III Institutional Portions Award Numbers: P425F202269 and P425F201852 - 20A Assistance Listing Titl...
2022-005 ? HEERF Institutional portion unallowable costs Cluster: Not applicable Sponsoring Agency: Department of Education Award Names: COVID-19 Higher Education Emergency Relief Fund (HEERF) II and III Institutional Portions Award Numbers: P425F202269 and P425F201852 - 20A Assistance Listing Title: COVID-19 HEERF Institutional Portion Assistance Listing Number: 84.425F Award Year: 2020-2022 Pass-through entity: Not applicable Campus 1 Questioned costs will be reversed by March 31, 2023. Currently, no scholarship expenditures have been incurred in fiscal year 2023 from HEERF institutional funds, and a final review of expenditures made from HEERF institutional funds will be completed by the end of fiscal year 2023. Campus 2 The affected campus acknowledges and agrees with the finding. The campus will develop and implement a formal review of the eligibility analysis that includes upfront documentation of the calculation of amounts to be charged on the award. In 2022, the $1,345,330 real estate revenue loss transaction was reversed, triggering the necessary refund in the draw system, to be performed consistent with institutional policy and procedure for refunds to federal sponsors. In January 2023, the HEERF quarterly reporting was updated to reflect this, posted to the campus HEERF Reporting website, and emailed to the Department of Education. Separately, campus immediately worked to determine if the funds could be used for other allowable purposes. As of February 2023, all of the amount previously returned has been re-purposed, fully documented to ensure allowable use of HEERF institutional funding including CFO review and approval, and re-drawn in the federal draw system. In regards to the fringe benefit rate that was not supported, by June 2023, the campus will work with the affected department and the campus recharge rate review committee to document the fringe rate calculation and approval to substantiate allowable costs included on the award. For inquiries regarding this finding, please contact Bobbi McCracken at (951) 827-3303 and Nickolaus Lekovish (858) 534-0660 who are responsible for the corrective action.
View Audit 24869 Questioned Costs: $1
Finding 30591 (2022-001)
Significant Deficiency 2022
Town of Millinocket
ME
Allowable Costs / Cost Principles § 200.430
CORRECTIVE ACTION PLAN (Concerning Finding 2022-001) Contact Person Responsible for Corrective Action: Shelley Lane, Superintendent of Schools Corrective Action: The Millinocket School Department will take the following actions to address finding 2022-001: All employee paid with federal funds will b...
CORRECTIVE ACTION PLAN (Concerning Finding 2022-001) Contact Person Responsible for Corrective Action: Shelley Lane, Superintendent of Schools Corrective Action: The Millinocket School Department will take the following actions to address finding 2022-001: All employee paid with federal funds will be required to complete personal activity reports or a semiannual certification will be completed and signed monthly or semi-annually as required to comply with the terms of the grant. Timesheets will also be utilized to reconcile time worked and wages paid to the grant on a monthly basis. Employees paid with grant funds, supervisors and the payroll department will be provided the documentation and training on certification and time reporting. Anticipated Completion Date: April 14, 2023.
View Audit 32020
Finding 30567 (2022-002)
Material Weakness 2022
Sessions Village 202 171-Ee015
WA
HUD Housing Programs Allowable Costs / Cost Principles Eligibility
Finding 2022-002: Section 202 Supportive Housing for the Elderly, Capital Advance and Project Rental Assistance Contract, ALN 14.157; HOME Investment Partnerships Program, ALN 14.239 Anticipated Completion Date: September 30, 2023 Recommendation: It was recommended Sessions Village 202 complete...
Finding 2022-002: Section 202 Supportive Housing for the Elderly, Capital Advance and Project Rental Assistance Contract, ALN 14.157; HOME Investment Partnerships Program, ALN 14.239 Anticipated Completion Date: September 30, 2023 Recommendation: It was recommended Sessions Village 202 complete new HUD-50059-A forms for residents where the form was missing from their file. After the new HUD-50059-A forms are completed, it was recommended Sessions Village 202 contact their HUD account executive and determine the corrective action needed to revise the housing assistance payment vouchers, if necessary. Also, it was recommended staff involved in the tenant eligibility process review the requirements and revise their current internal controls over tenant eligibility needed to ensure the appropriate procedures are performed going forward. Action Taken: Sessions Village 202 obtained the new HUD-50059-A form effective June 6, 2022 for one of the residents where it was missing. The second resident has moved out of the community, and therefore they are unable to obtain the document. Sessions Village will contact their HUD account executive and determine the corrective action needed to revise the housing assistance payment vouchers. The Property Manager will implement controls to ensure the appropriate forms are completed correctly and are kept in the files going forward.
View Audit 36065
Dove, Inc.
IL
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles
Recommendation: We recommend that Dove, Inc. review internal processes in calculations and reviews to better ensure compliance with grant requirements for eligible costs. Additionally, we recommend training for staff to ensure consistency in allowable cost calculations and the review process. Man...
Recommendation: We recommend that Dove, Inc. review internal processes in calculations and reviews to better ensure compliance with grant requirements for eligible costs. Additionally, we recommend training for staff to ensure consistency in allowable cost calculations and the review process. Management's Response: Management is in agreement with this finding. The internal checklists and cost reimbursement calculations will be reviewed for accuracy and consistency in the event that such funding is received in the future.
View Audit 34854 Questioned Costs: $1
Finding 30537 (2022-001)
Material Weakness 2022
Hendersonville Housing Authority
NC
Questioned Costs HUD Housing Programs Allowable Costs / Cost Principles
Finding 2022-001 - Allowable Costs/Costs Principles - Ineligible Wire Transfer ALN - 14.182, Noncompliance & Material Weakness Corrective Action Plan: ALL subsequent requests for wire transfers will be immediately verified with the person(s) or company that has requested the wire transfer. In additi...
Finding 2022-001 - Allowable Costs/Costs Principles - Ineligible Wire Transfer ALN - 14.182, Noncompliance & Material Weakness Corrective Action Plan: ALL subsequent requests for wire transfers will be immediately verified with the person(s) or company that has requested the wire transfer. In addition, the Authority will strongly discourage the use of wire transfers. Person Responsible: Connie Stewart - Executive Director Anticipated Completion Date: This has already been completed as soon as the issue was discovered.
View Audit 34472 Questioned Costs: $1
Independent Living Services, Inc.
AR
Reporting Subrecipient Monitoring Allowable Costs / Cost Principles
The ILS Entities understand the importance of timely filing in accordance with the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). The Finance Director was on ...
The ILS Entities understand the importance of timely filing in accordance with the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). The Finance Director was on medical leave during and subsequent to the fiscal year-end. There were no qualified staff able to perform financial duties with respect to year-end close and audit procedures in their absence. The Finance Director has since returned and normal financial operations have resumed. Management will continue to strive to fill financial staff positions and substitute key financial employees when they are on leave with qualified personnel.
View Audit 33008
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