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Finding 57902 (2022-004)
Material Weakness 2022
Jefferson County
IN
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.1 § 200.303
FINDING 2022-004 Contact Person Responsible for Corrective Action: Auditor Contact Phone Number:812-265-8936 Views of Responsible Official: We Concur The Auditor will retain documentation and present to the Commissioners before submitting annual financial reports. Jefferson County will now also prep...
FINDING 2022-004 Contact Person Responsible for Corrective Action: Auditor Contact Phone Number:812-265-8936 Views of Responsible Official: We Concur The Auditor will retain documentation and present to the Commissioners before submitting annual financial reports. Jefferson County will now also prepare a checklist for every preparation of all future ARPA reports due. Anticipated Completion Date: May 2024
View Audit 55047
Finding 57898 (2022-002)
Significant Deficiency 2022
New Haven Legal Assistance Association, Inc.
CT
Allowable Costs / Cost Principles Significant Deficiency Internal Control / Segregation of Duties
Coronavirus State and Local Fiscal Recovery Funds ? Assistance Listing No. 21.027 Recommendation: We recommend that the Organization retain records to satisfy the time and effort documentation as required by Uniform Guidance (2 CFR Part 200). Explanation of disagreement with audit finding: There is ...
Coronavirus State and Local Fiscal Recovery Funds ? Assistance Listing No. 21.027 Recommendation: We recommend that the Organization retain records to satisfy the time and effort documentation as required by Uniform Guidance (2 CFR Part 200). Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Laura Clark, the Director of Finance, has met with the management team and LAA has revised its procedure for supervisors keeping time under the Right To Counsel program. Now, supervisors of the program are required to maintain separate time entries in our case management system for Right To Counsel cases. Before billing under the program, Laura Clark will run a Crystal Report, which captures time entered into the case management system, to ensure the percentage billed is correct. This has been discussed and implemented. Name of the contact person responsible for corrective action: Laura Clark, Director of Finance Planned completion date for corrective action plan: June 2023
View Audit 54852
Finding 57892 (2022-004)
Material Weakness 2022
Eastern Connecticut Regional Educational Service Center
CT
Questioned Costs Allowable Costs / Cost Principles
SINGLE AUDIT CORRECTIVE ACTION PLAN For the Fiscal Year Ended June 30, 2022 To Government Officials: SINGLE AUDIT FINDINGS: Finding 2022-004 Activities Allowed or Unallowed Description of Finding One transaction charged to the grant was not authorized per the employee agreement. Statement o...
SINGLE AUDIT CORRECTIVE ACTION PLAN For the Fiscal Year Ended June 30, 2022 To Government Officials: SINGLE AUDIT FINDINGS: Finding 2022-004 Activities Allowed or Unallowed Description of Finding One transaction charged to the grant was not authorized per the employee agreement. Statement of Concurrence or Nonconcurrence Management agrees with the finding. Corrective Action EASTCONN Chief Financial Officer will review procedures and strengthen controls to ensure that only allowed expenditures are charged to the grant. Name of Contact Person Eric S. Protulis, Executive Director Projected Completion Date September 2023
View Audit 54356 Questioned Costs: $1
Finding 57873 (2022-004)
Significant Deficiency 2022
Indigenous Peoples Task Force
MN
Allowable Costs / Cost Principles
Name of Contact Person ? Sharon Day, Executive Director Corrective action ? IPTF has hired a new contract accountant, who will be responsible for ensuring proper payroll allocation calculation and recording. Completion date ? Management and the Board of Directors implemented the above as of December...
Name of Contact Person ? Sharon Day, Executive Director Corrective action ? IPTF has hired a new contract accountant, who will be responsible for ensuring proper payroll allocation calculation and recording. Completion date ? Management and the Board of Directors implemented the above as of December 2022.
View Audit 54316
State of Wisconsin
WI
Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.405 § 200.516
CAP for Finding: 2022-704 Finding 2022-704: Research and Development Cluster?Unallowable Costs Planned Corrective Action: We agree with the condition that expenditures noted by the auditors were posted to federal awards in error. Our institution has robust policies and procedures in place along with...
CAP for Finding: 2022-704 Finding 2022-704: Research and Development Cluster?Unallowable Costs Planned Corrective Action: We agree with the condition that expenditures noted by the auditors were posted to federal awards in error. Our institution has robust policies and procedures in place along with multiple levels of review for transactions that post to awards. However, there may be rare instances where a transaction posts to an award for which it is not allowable or allocable. As noted by the auditors, they sampled from a population of $86.9 million from certain expenditure codes and only questioned $650 in costs. These expenditures have now been transferred off the awards to non-sponsored funding. To help Research Administrators manage Research and Development Awards, RSP (Research and Sponsored Programs) offers a variety of tools. RSP maintains a website that houses policies and procedures related to all relevant Research Administration topics. In addition to this, the RSP website has FAQ (Frequently Asked Questions) pages on a variety of Research Administration topics. RSP also offers a comprehensive training program called RED (Research Education Development). We offer courses that include topics such as a basic introduction to research administration, closeout of awards, cost-share, cost-transfers, and many others. We will remind administrators and their staff of all the relevant information our website houses and that they should take any pertinent RED. Lastly, we will remind staff that they can retake courses if they haven?t taken them recently and want to refresh their knowledge. Anticipated Completion Date: 5/31/23 Person responsible for corrective action: Kyle Everard, Manager of NSF-DOE Team Research and Sponsored Programs Kyle.Everard@rsp.wisc.edu
View Audit 44861 Questioned Costs: $1
State of Wisconsin
WI
Questioned Costs Allowable Costs / Cost Principles § 200.402 § 200.403
CAP for Finding: 2022-300 DATE: March 20, 2023 TO: Erin Scharlau, Financial Audit Director Legislative Audit Bureau FROM: Barry Kasten, Director Bureau of Fiscal Services Department of Health Services SUBJECT: Corrective Action Plan ? Disaster Grants ? Public Assistance (Presidentially Declared Disa...
CAP for Finding: 2022-300 DATE: March 20, 2023 TO: Erin Scharlau, Financial Audit Director Legislative Audit Bureau FROM: Barry Kasten, Director Bureau of Fiscal Services Department of Health Services SUBJECT: Corrective Action Plan ? Disaster Grants ? Public Assistance (Presidentially Declared Disasters) ? Unallowable Costs Department staff has reviewed the Legislative Audit Bureau?s (LAB) interim audit memo for Finding 2022-300: Disaster Grants ? Public Assistance (Presidentially Declared Disasters) ? Unallowable Costs. This is the department?s Corrective Action Plan. ? Recommendation (2022-300): Disaster Grants ? Public Assistance (Presidentially Declared Disasters) ? Unallowable Costs We recommend the Wisconsin Department of Health Services: ? Work with the federal government to resolve the $855,368 in unallowable costs we identified. Wisconsin Department of Health Services Planned Corrective Action: DHS will reach out to the federal government as suggested to resolve this issue. Anticipated Completion Date: June 30, 2023 Person responsible for corrective action: Barry Kasten, Director Bureau of Financial Services, Division of Enterprise Services barry.kasten@dhs.wisconsin.gov
View Audit 44861 Questioned Costs: $1
State of Wisconsin
WI
Questioned Costs Allowable Costs / Cost Principles § 200.516
CAP for Finding: 2022-301 DATE: March 21, 2023 TO: Lisa Kasel, Assistant Financial Audit Director Legislative Audit Bureau FROM: Barry Kasten, Director Bureau of Fiscal Services Department of Health Services SUBJECT: Corrective Action Plan ? Medical Assistance Program ? Home and Community-Based Serv...
CAP for Finding: 2022-301 DATE: March 21, 2023 TO: Lisa Kasel, Assistant Financial Audit Director Legislative Audit Bureau FROM: Barry Kasten, Director Bureau of Fiscal Services Department of Health Services SUBJECT: Corrective Action Plan ? Medical Assistance Program ? Home and Community-Based Services Unallowable Costs Department staff has reviewed the Legislative Audit Bureau?s (LAB) interim audit memo for Finding 2022-301: Medical Assistance Program ? Home and Community-Based Services Unallowable Costs. This is the department?s Corrective Action Plan. ? Recommendation (2022-301): Medical Assistance Program ? Home and Community-Based Services Unallowable Costs We recommend the Wisconsin Department of Health Services: ? work with the fiscal employer agency that improperly approved the payment we identified to determine how this payment was made, assess whether changes to current processes are needed, document its assessment, and implement corrective actions, as appropriate. Wisconsin Department of Health Services Planned Corrective Action: Based on the LAB findings, the DMS Bureau of Quality and Oversight (BQO) will implement a Corrective Action Plan (CAP) with the IRIS Fiscal Employer Agent (FEA), iLIFE. A review of the LAB findings indicates that iLIFE inadvertently issued a payment to an IRIS participant-hired worker (PHW) based on a service authorization associated with a participant that the PHW did not support. The IRIS provider agreement indicates that FEA?s are responsible for verifying invoices, timesheets, and other claims for payment for services and periods of time authorized by participants? service plans. iLIFE indicated their system?s optical character recognition (OCR) misread a PHW?s employee identification number causing the payment to be sent to the wrong PHW resulting in an overpayment. iLIFE will be required to fix their OCR and review process to complete the CAP. BQO will issue a CAP notification to iLIFE by March 27, 2023. BQO will work with iLIFE to ensure the system errors are corrected to prevent further occurrences and anticipates the CAP will remain open for approximately 6 months. Anticipated Completion Date: September 2023 Person responsible for corrective action: Ann Lamberg, Deputy Director Bureau of Quality and Oversight, Division of Medicaid Services ann.lamberg@dhs.wisconsin.gov
View Audit 44861 Questioned Costs: $1
State of Wisconsin
WI
Questioned Costs Allowable Costs / Cost Principles § 200.303
CAP for Finding: 2022-703 Finding 2022-703: Higher Education Emergency Relief Fund?UW-Superior Institutional Aid Allowable Costs Planned Corrective Action: UW-Superior will review all HEERF Institutional and Strengthening Institutions Program expenses and ensure there is adequate documentation and t...
CAP for Finding: 2022-703 Finding 2022-703: Higher Education Emergency Relief Fund?UW-Superior Institutional Aid Allowable Costs Planned Corrective Action: UW-Superior will review all HEERF Institutional and Strengthening Institutions Program expenses and ensure there is adequate documentation and that all expenses are allowable. The review will be documented and maintained in Business Services. Anticipated Completion Date: 7/31/23 Person responsible for corrective action: Name, Title: Shaun Marshall, Director of Business and Financial Services/Controller Division or Unit (If applicable): Business and Financial Services Email address: smarsha2@uwsuper.edu
View Audit 44861 Questioned Costs: $1
State of Wisconsin
WI
Questioned Costs Allowable Costs / Cost Principles § 200.303
CAP for Finding: 2022-702 DATE: March 15, 2023 TO: Sherry Haakenson Financial Audit Director 780 Regent St Madison, WI 53708 FROM: AJ Cogan, Controller UW ? Platteville 2208 Ullsvik Platteville, WI 53818 Corrective Action Plan Finding 2022-702: Higher Education Emergency Relief Fund?UW Platteville I...
CAP for Finding: 2022-702 DATE: March 15, 2023 TO: Sherry Haakenson Financial Audit Director 780 Regent St Madison, WI 53708 FROM: AJ Cogan, Controller UW ? Platteville 2208 Ullsvik Platteville, WI 53818 Corrective Action Plan Finding 2022-702: Higher Education Emergency Relief Fund?UW Platteville Institutional Aid Allowable Costs Planned Corrective Action: UW-Platteville management agrees with the finding regarding the $1,018 and in March 2023 a journal entry by the controller was made to reverse the expense and the funds have been refunded back. Though UW-Platteville continues to believe the $23,500 video costs are allowable, to quickly resolve the issue, UW-Platteville will remove the LAB-identified costs from the federal funding and replace them with other allowable costs. Anticipated Completion Date: 3/31/23 Person responsible for corrective action: Lynsey Schwabrow, Chief Business Officer Administrative Services schwabrowl@uwplatt.edu
View Audit 44861 Questioned Costs: $1
State of Wisconsin
WI
Questioned Costs Allowable Costs / Cost Principles § 200.303
CAP for Finding: 2022-701 Finding 2022-701: Higher Education Emergency Relief Fund?UW-La Crosse Institutional Aid Allowable Costs Planned Corrective Action: All identified unallowable costs were removed from the federal grant award in December 2022. UW-La Crosse will implement the recommendation of ...
CAP for Finding: 2022-701 Finding 2022-701: Higher Education Emergency Relief Fund?UW-La Crosse Institutional Aid Allowable Costs Planned Corrective Action: All identified unallowable costs were removed from the federal grant award in December 2022. UW-La Crosse will implement the recommendation of the Legislative Audit Bureau to add a sign-off requirement by the HEERF Fund Manager to the monthly HEERF expense review process to indicate costs have been reviewed for proper placement. Anticipated Completion Date: March 12, 2023 Person responsible for corrective action: Spencer Wyman-Green Assistant Controller Business Services UW-La Crosse sgreen@uwlax.edu
View Audit 44861 Questioned Costs: $1
Finding 52753 (2022-001)
Material Weakness 2022
Housing Authority of the City of Everett
WA
HUD Housing Programs Internal Control / Segregation of Duties Procurement, Suspension & Debarment
"See Corrective Action Plan for chart/table"
"See Corrective Action Plan for chart/table"
View Audit 44732
Finding 52679 (2022-001)
Significant Deficiency 2022
YWCA of Hanover, Pa, Inc.
PA
Allowable Costs / Cost Principles Cash Management Significant Deficiency
Processing of timesheets procedure to be fortified. A new grant administrator with grant management experience will be hired early 2023. This position will be responsible for reconciling all employee timesheets for accuracy before going to Safe Home Director for final review and signature. Any di...
Processing of timesheets procedure to be fortified. A new grant administrator with grant management experience will be hired early 2023. This position will be responsible for reconciling all employee timesheets for accuracy before going to Safe Home Director for final review and signature. Any discrepancies found will be reviewed with employee and changes made if necessary. Any changes to be initialed by the employee. Once all verifications are completed, CFO will process for payroll. Training for all staff with grant funding will take place during initial hire and reviewed periodically as needed or sources of funding change. CFO will prepare spreadsheet for grant submission, Grant Administrator and Safe Home Director will review for accuracy paying particular attention to the salaries being submitted. Once reviewed and everyone is in agreeance Grant Administrator will submit to the proper funding source.
View Audit 44256
Finding 52441 (2022-006)
Significant Deficiency 2022
Columbia Gorge Community College
OR
Questioned Costs Student Financial Aid Subrecipient Monitoring
Finding 2022-006 Federal Agency Name: Department of Education Program Name: Education Stabilization Fund ALN 84.425 Finding Summary: The College provided emergency grants to students with the student portion of the HEERF funding, but the College could not provide evidence that the student met the de...
Finding 2022-006 Federal Agency Name: Department of Education Program Name: Education Stabilization Fund ALN 84.425 Finding Summary: The College provided emergency grants to students with the student portion of the HEERF funding, but the College could not provide evidence that the student met the definition of ?eligible student?. The emergency grants were used to relieve the delinquent student accounts. There were 5 students identified in our testing that were not ?enrolled in an institution of higher education on or after the date of the declaration of the national emergency (March 13, 2020).? It appears the 5 students were not enrolled at the College on or after March 13, 2020, and the College did not obtain evidence that the students were enrolled on or after this date at another institution of higher education. Responsible Individuals: Courtney Judah, Director of Institutional Effectiveness Corrective Action Plan: Ongoing training was conducted with Enterprise Management Software support to develop reporting and process steps to prevent reporting errors and improve accuracy for student?s assistance. Prevention to include creation of reports for awards pending and detailed disbursement and reconciliations schedules. Develop ongoing student intervention processes to identify student with emergency financial need. Student Funding Committee formed that processes request includes verification of enrollment, number of credits, and financial aid standing. Committee includes representatives from Financial Aid, Advising, Foundation, and the Business Office. The College has entered into an agreement with a third-party financial aid provider to service and administer financial aid awards, reporting and reconciliation. Contracted services include award packaging, document collection and compliance review, disbursement logs, direct flow of federal funds, account reconciliation and exit process. The added third-party support reduced workload on Financial Aid and allowed for a more proactive engagement with student emergency funding needs. Contacted Department of Education grant administrator for guidance on program requirements and compliance. Completed and will continue to participate in ongoing Department of Education training. Anticipated Completion Date: June 30, 2023
View Audit 52798 Questioned Costs: $1
Finding 52424 (2022-001)
Material Weakness 2022
Park City Performances
UT
Reporting Allowable Costs / Cost Principles Material Weakness
Finding 2022-01: Internal Controls Documentation ? Corrective Action Plan Name of contact person: Randy Barton, Executive Director Corrective Action: Management will submit the required 2021 information when it submits the required information for fiscal 2022. Proposed Completion Date: Management wi...
Finding 2022-01: Internal Controls Documentation ? Corrective Action Plan Name of contact person: Randy Barton, Executive Director Corrective Action: Management will submit the required 2021 information when it submits the required information for fiscal 2022. Proposed Completion Date: Management will submit the information for fiscal 2022 and 2021 during December 2022 or January 2023, before the required submission for fiscal 2022 is due..
View Audit 52472
Finding 52317 (2022-004)
Significant Deficiency 2022
Integrated Community Solutions, Inc.
WI
Questioned Costs HUD Housing Programs Subrecipient Monitoring
Housing Assistance Payments Allowable Costs, Special Tests ? Housing Assistance Payments ? Housing Choice Vouchers ? CFDA No. 14.871 Recommendation: ICS should review their current processes and create an internal monitoring system to ensure appropriate HAP is paid and/or consider additional train...
Housing Assistance Payments Allowable Costs, Special Tests ? Housing Assistance Payments ? Housing Choice Vouchers ? CFDA No. 14.871 Recommendation: ICS should review their current processes and create an internal monitoring system to ensure appropriate HAP is paid and/or consider additional training for housing specialist to ensure HAP is appropriately calculated based on information received. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: ICS will conduct internal training regarding the calculation of HAP. ICS will review files to assure that calculations are being done correctly. Names of the contact persons responsible for corrective action: Matt Roberts and Megan Walker Planned completion date for corrective action plan: Immediately
View Audit 45610 Questioned Costs: $1
Finding 52316 (2022-003)
Significant Deficiency 2022
Integrated Community Solutions, Inc.
WI
Questioned Costs HUD Housing Programs Subrecipient Monitoring
Supporting Documentation for Family Size Allowable Costs, Eligibility ? Housing Choice Vouchers ? CFDA No. 14.871 Recommendation: ICS should review their current processes and create an internal monitoring system to ensure appropriate forms and supporting documentation are in the file in the future...
Supporting Documentation for Family Size Allowable Costs, Eligibility ? Housing Choice Vouchers ? CFDA No. 14.871 Recommendation: ICS should review their current processes and create an internal monitoring system to ensure appropriate forms and supporting documentation are in the file in the future and/or consider additional training for housing specialist to ensure HAP is appropriately calculated based on information received. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: ICS will provide additional training for staff regarding how to document family size, voucher size, and citizenship. Proper documentation will be reviewed and files will continue to be reviewed monthly for compliance. Names of the contact persons responsible for corrective action: Matt Roberts and Megan Walker Planned completion date for corrective action plan: Immediately
View Audit 45610 Questioned Costs: $1
Finding 52314 (2022-001)
Significant Deficiency 2022
Integrated Community Solutions, Inc.
WI
Questioned Costs HUD Housing Programs Subrecipient Monitoring
Calculating Expenses for Family Income Examinations Allowable Costs, Eligibility ? Housing Choice Vouchers ? CFDA No. 14.871 Recommendation: ICS should review their current processes and create an internal monitoring system to ensure expenses are appropriately calculated in the future and/or consid...
Calculating Expenses for Family Income Examinations Allowable Costs, Eligibility ? Housing Choice Vouchers ? CFDA No. 14.871 Recommendation: ICS should review their current processes and create an internal monitoring system to ensure expenses are appropriately calculated in the future and/or consider additional training for housing specialist to ensure HAP is appropriately calculated. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: ICS will provide additional training for staff regarding expense calculation. ICS will also continue to review files monthly and review any errors that are occurring with specialists in order to prevent additional errors in the future. Names of the contact persons responsible for corrective action: Matt Roberts and Megan Walker Planned completion date for corrective action plan: Immediately.
View Audit 45610 Questioned Costs: $1
Finding 52307 (2022-003)
Material Weakness 2022
White County
IN
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.303
FINDING 2022-003 Contact Person Responsible for Corrective Action: Elizabeth J Billue Contact Phone Number: 574-583-1515 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: All future reporting of the COVID-19 Coronavirus State and Local Fiscal Recovery ...
FINDING 2022-003 Contact Person Responsible for Corrective Action: Elizabeth J Billue Contact Phone Number: 574-583-1515 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: All future reporting of the COVID-19 Coronavirus State and Local Fiscal Recovery Funds will be reviewed for accuracy by a second Auditor staff member prior to submission. The report will be signed/dated by both the preparer and the reviewer. To prevent future errors in reporting of these grant funds, the preparer will have an Auditor?s Deputy review the reports for accuracy and completion prior to submission. All grant receipts and adjustments to grant related receipts and disbursements completed in the Auditor?s Office are now reviewed for accuracy and initial/dated by a second Auditor Office staff member. In addition, a note will be made within our financial system records and all available supporting documentation will be attached/scanned as part of the permanent record of adjustments to receipts and disbursements. A new electronic storage system is under consideration for ease of access to adjustment documentation. Anticipated Completion Date: 4/30/24
View Audit 48334
Finding 52250 (2022-101)
Significant Deficiency 2022
Central Arizona Shelter Services, Inc.
AZ
Cash Management Subrecipient Monitoring Allowable Costs / Cost Principles
We agree with the auditor's comments. The following actions will be taken to make sure sub-recipients payments comply with the Code of Federal Regulations 576.203{c). We will pay invoices within 30 days or document the reason for any delay. We would like it noted that in most cases the late payments...
We agree with the auditor's comments. The following actions will be taken to make sure sub-recipients payments comply with the Code of Federal Regulations 576.203{c). We will pay invoices within 30 days or document the reason for any delay. We would like it noted that in most cases the late payments were due to incomplete payment requests from the sub-recipients. Unfortunately, our invoice review process did not include preserving our notes and communication with the sub-recipients regarding our questions and requests for missing documentation that ultimately lead to the submission of additional documentation from the subrecipients and final approval of the invoice payment.
View Audit 47580
Finding 52190 (2022-001)
Material Weakness 2022
City of Leominster
MA
Allowable Costs / Cost Principles Material Weakness § 200.430
Audit Finding Reference: 2022-001 Improve Time and Effort Documentation Planned Corrective Action: We understand the importance and requirement regarding this finding. Semi-Annual certification of all staff funded fully out of grants will be completed. Monthly Time and Effort certifications will ...
Audit Finding Reference: 2022-001 Improve Time and Effort Documentation Planned Corrective Action: We understand the importance and requirement regarding this finding. Semi-Annual certification of all staff funded fully out of grants will be completed. Monthly Time and Effort certifications will be completed for all staff funded out of multiple accounts, grant or local. Stipend and Payment for additional work forms will be completed for all staff supporting grant funded activities outside of contractual time. These forms will be re- viewed and maintained by Grant administrators. The district will use forms created and recommended for use by Massachusetts Department of Elementary and Secondary Education. Sample forms are attached. Name of Contact Person and Completion Date: Laureen Cipolla, Accountability and Student Achievement, laureen.cipolla@leominsterschools.org 978-537-7700 x l345 Anticipated date of completion - 6/30/23
View Audit 51498
Finding 52187 (2022-003)
Material Weakness 2022
City of Niagara Falls, New York
NY
Internal Control / Segregation of Duties Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303
Name of Auditee: City of Niagara Falls, New York Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: December 31, 2022 CAP Prepared by: Daniel Morello, City Controller Phone: (716) 286-4346 (A) Current Finding on the Schedule of Findings and Questioned Costs and Recommendations (...
Name of Auditee: City of Niagara Falls, New York Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: December 31, 2022 CAP Prepared by: Daniel Morello, City Controller Phone: (716) 286-4346 (A) Current Finding on the Schedule of Findings and Questioned Costs and Recommendations (3) Finding 2022-003 Management's Response The City is in agreement with this audit finding. While this may be a repeat finding from 202l, the delays in filing the 2022 CAPER were a result of turnover within the department resulting in delays in filing the annual CAPER. The City has procedures in place to complete the report within the guidelines of the program and anticipates completing this report within the required time frame going forward. Estimated Completion Date - Completed
View Audit 50058
Finding 52186 (2022-002)
Material Weakness 2022
City of Niagara Falls, New York
NY
Internal Control / Segregation of Duties Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303
Name of Auditee: City of Niagara Falls, New York Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: December 31, 2022 CAP Prepared by: Daniel Morello, City Controller Phone: (716) 286-4346 (A) Current Finding on the Schedule of Findings and Questioned Costs and Recommendations (...
Name of Auditee: City of Niagara Falls, New York Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: December 31, 2022 CAP Prepared by: Daniel Morello, City Controller Phone: (716) 286-4346 (A) Current Finding on the Schedule of Findings and Questioned Costs and Recommendations (2) Finding 2022-002 Management's Response The City is in agreement with this audit finding. Due in part to delays in finalizing both the 2021-2022 annual action plan and the 2022-2023 annual action plan, the City was delayed in being able to utilize those funds until approval was provided by HUD. The City continues to direct funds to projects that have the ability to be completed in a timely manner in order to be consistent with the CDBG regulation related to timeliness. The City is aware of the timeliness requirements and will continue to select projects that better allow the City to operate in accordance with these regulations. Estimated Completion Date - Next HUD verification date of May 1, 2024
View Audit 50058
City of Salem School District
NJ
Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.320
Finding 2022-003 The School District did not provide evidence that it was in compliance with formal procurement methods. The School District will make every attempt, when possible, to remain in compliance with formal procurement methods. School Business Administrator and Superintendent of Schools 20...
Finding 2022-003 The School District did not provide evidence that it was in compliance with formal procurement methods. The School District will make every attempt, when possible, to remain in compliance with formal procurement methods. School Business Administrator and Superintendent of Schools 2022-2023 fiscal year
View Audit 53151
Finding 52104 (2022-002)
Significant Deficiency 2022
Dodge County, Nebraska
NE
Allowable Costs / Cost Principles Significant Deficiency Matching / Level of Effort / Earmarking
Corrective Action Plan February 1, 2023 Contact Person: Micki Gilfry, Dodge County Clerk clerk@dodgecountyne.gov 402-727-2767 FINDING 2022-001: Lack of Segregation of Duties With Dodge County departments being relatively small in employee numbers, it is extremely difficult or nea...
Corrective Action Plan February 1, 2023 Contact Person: Micki Gilfry, Dodge County Clerk clerk@dodgecountyne.gov 402-727-2767 FINDING 2022-001: Lack of Segregation of Duties With Dodge County departments being relatively small in employee numbers, it is extremely difficult or nearly impossible to provide appropriate segregation of duties within all departments, except for County Clerk and County Treasurer offices. Dodge County will continue to work on ideas to correct this situation or at least reduce the exposure. Reasonable completion date: May 31, 2023 Responsible Party: Micki Gilfry, Dodge County Clerk and Dodge County Finance Committee FINDING 2022-001: Grant costs not reconciled to detail general ledger The flooding of 2019 created destruction like none seen before, and Federal awards began flowing into the County before they had time to understand the requirements on how to adequately document these federal expenditures from non-federal expenditure. The County over the last couple of years has been working on ideas within its accounts payable system to add fields to track expenditures on a grant by grant basis to ensure there is appropriate tracking and monitoring of these federal expenditures in our accounting system going forward. This tracking and monitoring will assist in complying with the single audit procedures required for Federal awards. Reasonable completion date: May 31, 2023 Responsible Party: Micki Gilfry, Dodge County Clerk and Dodge County Finance Committee
View Audit 43418
Finding 52100 (2022-002)
Significant Deficiency 2022
Reno County, Kansas
KS
Procurement, Suspension & Debarment Allowable Costs / Cost Principles
2022-002 Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) - 93.323 Condition During testing, it was discovered that food and beverage expenditures were reimbursed under the program. Context Three sample items tested were for the purchase of food and beverages, and the known questio...
2022-002 Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) - 93.323 Condition During testing, it was discovered that food and beverage expenditures were reimbursed under the program. Context Three sample items tested were for the purchase of food and beverages, and the known questioned costs are $88. Total estimated questioned costs are $176. Recommendation We recommend that the County review its procedures and implement controls to ensure that expenditure allowability is properly determined. Action Taken We take our responsibilities very seriously to ensure eligibility of costs charged to grants and we do have processes to ensure eligibility of claimed expenses. We have good communication with our granting agencies as we fulfill the grant responsibilities. For food and beverage costs we had corresponded with the granting agency on allowability of certain types of food or beverage and were informed of such items being eligible. Although we believed at the time that the $88 of food and beverage cited as a deficiency in the major program sample would therefore be eligible to charge to the grant, we agree now that our interpretation was in error, and we had not really obtained clarity on that specific matter. Based on discussions with our audit firm and further correspondence with the granting agency, as of the date of this notice, we will not be charging to the grant such food and beverage costs as were cited as a deficiency and we will exercise additional diligence when there might be differences of interpretation of the guidance.
View Audit 48921
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