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Finding 484433 (2023-028)
Material Weakness 2023
State of Montana
MT
Cash Management Reporting Matching / Level of Effort / Earmarking § 200.303
ALN: 84.425, 84.425E, 84.425F, Corrective Action Plan: Reporting Controls and Compliance - HEERF - UM - The University of Montana - Missoula has implemented procedures to ensure compliance with the reporting requirements of the Higher Education Emergency Relief Fund (HEERF) program. Those procedur...
ALN: 84.425, 84.425E, 84.425F, Corrective Action Plan: Reporting Controls and Compliance - HEERF - UM - The University of Montana - Missoula has implemented procedures to ensure compliance with the reporting requirements of the Higher Education Emergency Relief Fund (HEERF) program. Those procedures include reviewing reports by at least one other person for accuracy and completeness, utilizing calendar reminders to ensure all deadlines are met, and retaining all records in a central location. Person(s) Responsible for Corrective Measures: Rachel Buswell, Controller, University of Montana - Missoula Ginger Lowry, Financial Aid Director, University of Montana - Missoula, Target Date: Completed
View Audit 317490
Finding 484384 (2023-052)
Material Weakness 2023
State of Montana
MT
Cash Management § 200.303
ALN: 93.323, 93.659, Corrective Action Plan: Cash Management Controls and Compliance - DPHHS - The Montana Department of Public Health and Human Services, Business and Financial Services Division will work with the Internal Control and Compliance Officer to update cash management procedures to ens...
ALN: 93.323, 93.659, Corrective Action Plan: Cash Management Controls and Compliance - DPHHS - The Montana Department of Public Health and Human Services, Business and Financial Services Division will work with the Internal Control and Compliance Officer to update cash management procedures to ensure compliance with federal regulations. The department will enhance its internal controls over cash draws to minimize the timing between drawdowns and disbursements. The department also intends to implement detective and monitoring controls to ensure compliance. Person(s) Responsible for Corrective Measures: Corinne Kyler, Administrator, Montana Department of Public Health and Human Services, Target Date: 10/31/2024
View Audit 317490
Finding 484378 (2023-049)
Significant Deficiency 2023
State of Montana
MT
Cash Management Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303
ALN: 93.423, Corrective Action Plan: No Written Cash Management Policies - SAO - The Montana State Auditor's Office has adopted a written policy to address all concerns identified in this section of the audit report. Specifically, the office has adopted a cash management policy that formalized the...
ALN: 93.423, Corrective Action Plan: No Written Cash Management Policies - SAO - The Montana State Auditor's Office has adopted a written policy to address all concerns identified in this section of the audit report. Specifically, the office has adopted a cash management policy that formalized the processes that were already in use by staff in handling program funds. In accordance with federal requirements, federal funds were never held longer than three days before being disbursed. Person(s) Responsible for Corrective Measures: Amber Long-Thorvilson, Chief Financial Officer, Montana State Auditor's Office, Target Date: Completed
View Audit 317490
Finding 484214 (2023-025)
Material Weakness 2023
State of Montana
MT
Cash Management Student Financial Aid § 200.303
ALN: 84.007, 84.033, 84.038, 84.063, 84.268, 93.264, 93.364, 93.925, Corrective Action Plan: Internal Controls and Compliance - Cash Management - MSU - Montana State University (MSU) plans to take action as follows: MSU-Bozeman. (1) For Federal Work Study and Federal Supplemental Education Oppo...
ALN: 84.007, 84.033, 84.038, 84.063, 84.268, 93.264, 93.364, 93.925, Corrective Action Plan: Internal Controls and Compliance - Cash Management - MSU - Montana State University (MSU) plans to take action as follows: MSU-Bozeman. (1) For Federal Work Study and Federal Supplemental Education Opportunity Grant, MSU Financial Aid Services will work with University Business Services to remove these funds from the activity account. MSU-Bozeman will also return the interest earned in the accounts per prescribed method. The university does not believe the account balance is a result of excess cash draws, but rather a historical amount due to a system conversion and unreconciled funds; (2) Federal Direct Loan – the university conditionally concurs with the issue cited. University records show on the third day we had a positive cash balance, but by day four and within the seven-day tolerance, our cash balance was negative. As such, we do not believe additional corrective action will be necessary. MSU-Billings. The university will implement additional steps to improve the cash management process. It will run a daily report showing fund balances for all federal financial aid funds. Positive fund balances will be returned before the seventh day to comply with the regulation. MSU-Northern. The university's Business Services Office will run a daily report showing cash balances for all federal financial aid funds. If a positive balance is found that will not be distributed by the Financial Aid office within the allowable timeframe, a refund will be processed by the Business Services Office. Great Falls College MSU. Our business office will begin monitoring fund balances in all federal aid funds daily. Positive fund balances will be allowed for no more than four calendar days. At that point a return of funds will be processed by an accountant in the business office. Verification of return of funds will be completed the following day by the Controller. Person(s) Responsible for Corrective Measures: James Broscheit, Director, Financial Aid Services, Montana State University - Bozeman Justin Beach, Director, Financial Aid and Scholarships, Montana State University - Billings Lourdes Caven, Director, Financial Aid, Montana State University - Northern Lisa Ward, Controller, Great Falls College MSU, Target Date: 12/31/2024
View Audit 317490
Finding 484168 (2023-002)
Significant Deficiency 2023
State of Montana
MT
Reporting Cash Management Matching / Level of Effort / Earmarking § 200.302 § 200.303
ALN: 10.542, 10.551, 10.561, Corrective Action Plan: Inadequate Accounting Records - SNAP - P-EBT - DPHHS - The Montana Department of Public Health and Human Services conditionally concurs with this recommendation. Expenditures were tracked separately by program and records were adequate to trace ...
ALN: 10.542, 10.551, 10.561, Corrective Action Plan: Inadequate Accounting Records - SNAP - P-EBT - DPHHS - The Montana Department of Public Health and Human Services conditionally concurs with this recommendation. Expenditures were tracked separately by program and records were adequate to trace funds in accordance with federal regulations. The department will continue to improve its processes related to ensuring new federal program activity is not co-mingled with other programs, especially when closely related. Person(s) Responsible for Corrective Measures: Corinne Kyler, Administrator, Montana Department of Public Health and Human Services, Target Date: Completed
View Audit 317490
Finding 484161 (2023-008)
Material Weakness 2023
State of Montana
MT
HUD Housing Programs Cash Management Matching / Level of Effort / Earmarking § 200.303
ALN: 14.195, 14.856, Corrective Action Plan: Inadequate Cash Management - Section 8 Project-Based - DOC - The Montana Department of Commerce has revised the Treasury State Agreement (TSA) to ensure payments to landlords are disbursed in accordance with the TSA. Person(s) Responsible for Correcti...
ALN: 14.195, 14.856, Corrective Action Plan: Inadequate Cash Management - Section 8 Project-Based - DOC - The Montana Department of Commerce has revised the Treasury State Agreement (TSA) to ensure payments to landlords are disbursed in accordance with the TSA. Person(s) Responsible for Corrective Measures: Ingrid Mallo, Chief Financial Officer, Montana Department of Commerce, Target Date: Completed
View Audit 317490
Finding 481473 (2023-064)
Material Weakness 2023
State of Montana
MT
Questioned Costs Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303
ALN: 93.575, 93.596, Corrective Action Plan: Inadequate Documentation of Recipient Eligibility - CCDF - DPHHS - The Montana Department of Public Health and Human Services, Child Care and Development Fund programs are continuing to review questioned costs per the guidance received from Office of Ch...
ALN: 93.575, 93.596, Corrective Action Plan: Inadequate Documentation of Recipient Eligibility - CCDF - DPHHS - The Montana Department of Public Health and Human Services, Child Care and Development Fund programs are continuing to review questioned costs per the guidance received from Office of Child Care (OCC). The department documents the extent to which families receiving the 2021 Coronavirus Response and Relief Supplemental Appropriations Act (CRRSA) funded subsidies were eligible, including income-eligible or essential workers. The department additionally documents the extent to which providers who served families met applicable health and safety requirements. Program staff will enhance controls and training and will work with federal partners to ensure funding is in alignment with applicable terms and conditions. Person(s) Responsible for Corrective Measures: Tracy Moseman, Administrator, Montana Department of Public Health and Human Services, Target Date: 12/31/2024
View Audit 317490 Questioned Costs: $1
Nasmhpd Research Institute, Inc.
VA
Subrecipient Monitoring Cash Management Matching / Level of Effort / Earmarking § 200.1 § 200.305
Corrective Action Plan: The Institute implemented the recommendations in the fourth quarter of fiscal year 2024.
Corrective Action Plan: The Institute implemented the recommendations in the fourth quarter of fiscal year 2024.
View Audit 317483
Finding 481440 (2023-001)
Material Weakness 2023
Mena School District
AR
Questioned Costs Special Tests & Provisions Procurement, Suspension & Debarment
●      The District will contact the Federal Communications Commission (FCC) to seek guidance on how to proceed with this matter. The Technology Coordinator will review and revise the procedures used to ensure that all future requests for funding are properly documented and aligned with actual unmet...
●      The District will contact the Federal Communications Commission (FCC) to seek guidance on how to proceed with this matter. The Technology Coordinator will review and revise the procedures used to ensure that all future requests for funding are properly documented and aligned with actual unmet needs. Additional training will be provided to relevant staff on the requirements of federal programs, particularly new or unfamiliar ones. Anticipated Completion Date: July 1, 2024.
View Audit 317473 Questioned Costs: $1
Finding 481395 (2023-003)
Significant Deficiency 2023
Chicago Heights School District 170
IL
Procurement, Suspension & Debarment Cash Management Reporting
The District will evaluate the procedures in place to ensure proper course of action is taken with respect to Title I. Contact Person: Joe Barker Anticipated Date of Completion: A review and determination will be completed in fiscal year 2025.
The District will evaluate the procedures in place to ensure proper course of action is taken with respect to Title I. Contact Person: Joe Barker Anticipated Date of Completion: A review and determination will be completed in fiscal year 2025.
View Audit 317421
Finding 481359 (2023-001)
Material Weakness 2023
Community Action of Napa Valley
CA
Cash Management Material Weakness Reporting
Views of Responsible Officials and Corrective Actions: Community Action of Napa Valley has participated in the season of sharing program for more than 10 years. So far the practice has been to recognize revenue when funding is received and at the end of the year credit any unused funds to deferred r...
Views of Responsible Officials and Corrective Actions: Community Action of Napa Valley has participated in the season of sharing program for more than 10 years. So far the practice has been to recognize revenue when funding is received and at the end of the year credit any unused funds to deferred revenue. Per auditor recommendation, CANV will only record assets and offsetting liabilities, not the expense and revenue of any season of sharing activities.
View Audit 317399
Finding 481212 (2023-001)
Significant Deficiency 2023
Ridgecrest at Richfield
VA
Cash Management HUD Housing Programs
Action plan to improve the filing process for Ridgecrest Surplus cash deposit. For FY24, Mary Clements, CFO, and only accounting professional left at Richfield, has set an annual reminder for 45 days after the end of the fiscal year. HUD form 93486 will be completed and funds will be sent to the res...
Action plan to improve the filing process for Ridgecrest Surplus cash deposit. For FY24, Mary Clements, CFO, and only accounting professional left at Richfield, has set an annual reminder for 45 days after the end of the fiscal year. HUD form 93486 will be completed and funds will be sent to the reserve within 60 days if the end of the fiscal year. The FY22 deposit is combined with the FY23 deposit on form 93486. The deposit for FY23 is also late. I have notified Evangeline Hilboldt at Lument. When she receives the payment, she will mark both years as complying. The deposit is being sent today, 8/2/2024.
View Audit 317325
Finding 481194 (2023-005)
Material Weakness 2023
Regional Health Services of Howard County
IA
Reporting Allowable Costs / Cost Principles Cash Management § 200.303
American Rescue Plan and Provider Relief Fund – Assistance Listing No. 93.498 Recommendation: We recommend that management implement a process for preparing and reviewing reports of funds from federal sources, especially pertaining to estimates. Explanation of disagreement with audit finding: The...
American Rescue Plan and Provider Relief Fund – Assistance Listing No. 93.498 Recommendation: We recommend that management implement a process for preparing and reviewing reports of funds from federal sources, especially pertaining to estimates. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Regional Health Services of Howard County implemented a new policy for the tracking, review, and approval of grant fund use and reporting in January 2023. However, due to the timing of expenditures of American Rescue Plan and Provider Relief Fund monies, this process was not put in place until after the grant funds were utilized and reported on. Name(s) of the contact person(s) responsible for corrective action: Brandon Brevig, CFO Planned completion date for corrective action plan: January 2023
View Audit 317319
Beloved Community Charter School
NJ
Cash Management
SBA will ensure claims are submitted and certified timely per internal procedures
SBA will ensure claims are submitted and certified timely per internal procedures
View Audit 317186
Finding 481040 (2023-002)
Significant Deficiency 2023
Colorado Poverty Law Project
CO
Allowable Costs / Cost Principles Cash Management Significant Deficiency § 200.303
We agree with this finding, and corrective action was taken in May 2024. The Executive Director along with the Operations Manager review all time entries at each month-end to ensure staff time is accurately recorded and appropriately allocated to each funding source prior to submitting to the granto...
We agree with this finding, and corrective action was taken in May 2024. The Executive Director along with the Operations Manager review all time entries at each month-end to ensure staff time is accurately recorded and appropriately allocated to each funding source prior to submitting to the grantor for reimbursement.
View Audit 317176
Town of Wilbraham, Ma
MA
Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management
Audit Finding Reference: 2023-001 – Document Policies and Procedures over Federal Awards Planned Corrective Action: The Town is in the process of reviewing Policies and Procedures as they relate to Federal Awards. Name of Contact Person and Completion Date: Derek Geser, Wilbraham Town Accounta...
Audit Finding Reference: 2023-001 – Document Policies and Procedures over Federal Awards Planned Corrective Action: The Town is in the process of reviewing Policies and Procedures as they relate to Federal Awards. Name of Contact Person and Completion Date: Derek Geser, Wilbraham Town Accountant & Nick Breault, Wilbraham Town Administrator - No estimated completion date as of now.
View Audit 317055
Finding 480919 (2023-004)
Material Weakness 2023
Pembroke Hill School
NH
Questioned Costs School Nutrition Programs Internal Control / Segregation of Duties § 200.303
Audit Finding Reference: 2023-004 Excess Food Service Fund Balance Management's View and Planned Corrective Action: Management agrees that the Food Service Fund Balance needs to be reduced The Department of Education in FY2023 they did not require a spend down plan for the application. With that s...
Audit Finding Reference: 2023-004 Excess Food Service Fund Balance Management's View and Planned Corrective Action: Management agrees that the Food Service Fund Balance needs to be reduced The Department of Education in FY2023 they did not require a spend down plan for the application. With that said we currently have a spend down plan in place to reduce the fund balance to a more appropriate fund balance and to meet the regulation. The spend down plan was submitted in March 2024. Name of Contact Person and Completion Date: Name 1 Amber Wheeler Name 2 Danielle Rossetti Anticipated Completion Date - December 31, 2024
View Audit 317015 Questioned Costs: $1
Finding 480746 (2023-009)
Material Weakness 2023
Hampton County School District
SC
Cash Management
District has written internal policies and provided training to district staff to ensure that internal controls are in place and adhered to. Proper training will continue annually to ensure internal controls are in place. Transaction review processes have been put in place to minimize misclassificat...
District has written internal policies and provided training to district staff to ensure that internal controls are in place and adhered to. Proper training will continue annually to ensure internal controls are in place. Transaction review processes have been put in place to minimize misclassifications.
View Audit 316952
Finding 480734 (2023-001)
Significant Deficiency 2023
McKenzie School District
OR
Cash Management
Federal Program: Disaster Grants-Public Assistance (Presidentially Declared Disasters) (AL# 97.036) $750,000 ~no Condition: There was no evidence that a review of reimbursement requests was done by an independent individual who was not involved in the preparation process. Criteria: A second individu...
Federal Program: Disaster Grants-Public Assistance (Presidentially Declared Disasters) (AL# 97.036) $750,000 ~no Condition: There was no evidence that a review of reimbursement requests was done by an independent individual who was not involved in the preparation process. Criteria: A second individual not involved in the reimbursement request preparation process should review the request prior to it being submitted to the granting agency. Effect: Without a secondary review, the chances are increased that a reimbursement request could be submitted for the wrong amount or at the wrong time per the grant agreement. Cause: The District did not establish a process for implementing a secondary review. Recommendations: We recommend the District establish and document procedures to make sure a second individual independent of the reimbursement request preparation process reviews each request for accuracy and timing before the request is submitted, and provides a signature or initials and date of review on the documentation. Management's Response: The District has implemented an approval process subject to administrator approval for submission of reimbursement claims. The Grant Program Supervisor will prepare reimbursement claim documents and the Director of Finance will review and submit the reimbursement claims. A paper trail will be implemented; a copy of the email will be sufficient
View Audit 316942
Finding 480717 (2023-003)
Significant Deficiency 2023
Three Links Apartments
MN
Special Tests & Provisions Procurement, Suspension & Debarment Cash Management
Special Tests and Provisions Significant Deficiency in Internal Control over Compliance US Department of Housing and Urban Development CFA #14.155 Section 223(f) Mortgage Insurance for the Purchase or Refinance of Existing Multifamily Housing Projects Finding Summary: The Project did not have proper...
Special Tests and Provisions Significant Deficiency in Internal Control over Compliance US Department of Housing and Urban Development CFA #14.155 Section 223(f) Mortgage Insurance for the Purchase or Refinance of Existing Multifamily Housing Projects Finding Summary: The Project did not have proper documentation of reviews over cash disbursements and bank reconciliations. Responsible Individuals: Mari Chambers, CFO Corrective Action Plan: Management agrees with the finding and has implemented procedures to properly document the approvals of cash disbursements and bank reconciliations. Anticipated Completion Date: Resolved
View Audit 316935
Finding 480680 (2023-001)
Significant Deficiency 2023
Preservation of Affordable Housing, INC
MA
Cash Management Program Income § 200.305
In 2024, all required interest refunds were remitted. Additionally, management established a policy to remit annual calculated interest refunds by March 31st of the subsequent year.
In 2024, all required interest refunds were remitted. Additionally, management established a policy to remit annual calculated interest refunds by March 31st of the subsequent year.
View Audit 316892
The Carpenter Housing Development Fund Co., Inc.
NY
HUD Housing Programs Cash Management
Finding #2023-002 Section 202 Supportive Housing for the Elderly – (Capital Advance) – ALN 14.157: Recommendation: We recommend that management should deposit the required funds in the future into the residual receipts reserve account within the 60-day requirement. Action taken: Carpenter Apartmen...
Finding #2023-002 Section 202 Supportive Housing for the Elderly – (Capital Advance) – ALN 14.157: Recommendation: We recommend that management should deposit the required funds in the future into the residual receipts reserve account within the 60-day requirement. Action taken: Carpenter Apartments agrees with the auditor’s recommendations and will implement procedures to ensure timely and accurate deposits in the future. For questions regarding this corrective action plan, please contact Kyle Lyskawa, Chief Financial Officer, at (315) 424-1821.
View Audit 316880
Borough of Lindenwold School District
NJ
School Nutrition Programs Subrecipient Monitoring Cash Management
Corrective Action Required by The Board - The School District was not in compliance with CFR section 210.14 which requires that the net cash resources in the food service fund to be below its three month average expenditures at year end. Recommendation Number Corrective Action Required by The Board...
Corrective Action Required by The Board - The School District was not in compliance with CFR section 210.14 which requires that the net cash resources in the food service fund to be below its three month average expenditures at year end. Recommendation Number Corrective Action Required by The Board - The responsible officials are in agreement with the calculation. COVID's financial impact on the food service fund and ultimately the food service reserves has created this inflated financial position. We will use these funds to continue to invest in our food service equipment as well as upgrade our food options and meal quality, within USDA regulations.
View Audit 316793
Finding 480514 (2023-003)
Significant Deficiency 2023
Perkasie Regional Authority
PA
Cash Management
The payroll timesheets for the Grant funding was not clearly defined as to who was working on that specific project on specific days. Going forward the Manager will have a timesheet for each employee that works on the grant project each day and the number of hours from that day spent working on tha...
The payroll timesheets for the Grant funding was not clearly defined as to who was working on that specific project on specific days. Going forward the Manager will have a timesheet for each employee that works on the grant project each day and the number of hours from that day spent working on that project. The Manager will review all employee timesheets and the Engineer/Board will review the timesheet for the Manager.
View Audit 316706
Finding 480513 (2023-002)
Material Weakness 2023
Perkasie Regional Authority
PA
Cash Management Reporting Internal Control / Segregation of Duties
The Manager acknowledges that there is no separation of duties, but with the Authority being very small and there only being three (3) office employees; it does not make financial sense to hire an additional person to oversee the grant proceeds. The Manager will make sure that going forward all ite...
The Manager acknowledges that there is no separation of duties, but with the Authority being very small and there only being three (3) office employees; it does not make financial sense to hire an additional person to oversee the grant proceeds. The Manager will make sure that going forward all items pertaining to the grant are reviewed by the Board and Engineer to help off-set that separation of duty issue. The Authority Manager did not disclose the grant receivable as it was not yet received at the end of 2023 and should have been booked as an accrual and not a cash basis receipt. The Manager will ensure that going forward items are booked based on the accrual and not the cash basis.
View Audit 316706
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