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Finding 6902 (2023-002)
Significant Deficiency 2023
Housing Authority of the City of Tampa, Florida
FL
Questioned Costs HUD Housing Programs Cash Management § 200.302 § 200.305
This finding is a result of a) staff changes that occurred throughout the year without an adequate training and transition strategy, b) a lack of sufficiently detailed written procedures, and c) a lack of resources to adequately review staff work and provide feedback. Status/timeline: This is among...
This finding is a result of a) staff changes that occurred throughout the year without an adequate training and transition strategy, b) a lack of sufficiently detailed written procedures, and c) a lack of resources to adequately review staff work and provide feedback. Status/timeline: This is amongst the first areas that will be addressed by our fee accountant. Enhanced policies and procedures to be written within 30 days of fee accountant start date. The Directof Finance and Accounting along with the fee accountant will help ensure procedures are being followed with proper supporting documentation provided for each draw.
View Audit 8885 Questioned Costs: $1
Caring Heart Rehabilitation and Nursing Center, INC
PA
HUD Housing Programs Reporting Cash Management
Action Taken: The Project contracts its accounting and financial reporting processes to an outside Independent Contractor that provides specialty services of this nature to skilled nursing facilities nationwide. The Independent Contractor rearranged their staffing structure for the Project and assig...
Action Taken: The Project contracts its accounting and financial reporting processes to an outside Independent Contractor that provides specialty services of this nature to skilled nursing facilities nationwide. The Independent Contractor rearranged their staffing structure for the Project and assigned specific staff to provide the Project services and respond to financial questions that arise during the year. The implementation of these processes will ensure that annual financial reports are filed timely, which in turn will ensure timely calculations of surplus cash followed by timely surplus cash deposits. As of date, the Project has been meeting the surplus cash deposit requirements. Mr. Mark Stern was designated to implement and monitor the plan of corrective action for this finding. Completion Date: 02/13/2023
View Audit 8865
Finding 6866 (2023-001)
Material Weakness 2023
Holland Hospital
MI
Allowable Costs / Cost Principles Subrecipient Monitoring Cash Management § 200.303
Finding Number: 2023-001 Condition: The Hospital's controls in place for submitting expenses did not identify that several invoices and related expense amounts were duplicated in the addendum to the period 1 submission. As a result, period 1 addendum submission included expenses that were deemed una...
Finding Number: 2023-001 Condition: The Hospital's controls in place for submitting expenses did not identify that several invoices and related expense amounts were duplicated in the addendum to the period 1 submission. As a result, period 1 addendum submission included expenses that were deemed unallowable as they had already been utilized to support funding received. Reimbursement for, the original period 1 submission contained retention bonus costs that exceeded 20% of total funds awarded. Planned Corrective Action: The Hospital will review its processes surrounding submission of expenses to MHA and implement additional layers of review. Contact person responsible for corrective action: Brenda Winn and Alex Roehling Anticipated Completion Date: 9/30/2023
View Audit 8819
Finding 6838 (2023-002)
Significant Deficiency 2023
Minnesota Land Trust
MN
Cash Management Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.305
Recommendation: We recommend that Minnesota Land Trust adopt a written advance payment policy which includes all requirements of 2 CFR section 200.305. Actions to be Taken: The Minnesota Land Trust will adopt a written Advance payment policy that is consistent with the standards of 2 CFR section 200...
Recommendation: We recommend that Minnesota Land Trust adopt a written advance payment policy which includes all requirements of 2 CFR section 200.305. Actions to be Taken: The Minnesota Land Trust will adopt a written Advance payment policy that is consistent with the standards of 2 CFR section 200.305. Timeline for Completion: An Advance Payment Policy will be adopted by December 31, 2023. Contact person responsible for corrective action: Claire Colliander
View Audit 8763
Finding 6796 (2023-018)
Material Weakness 2023
Barre Unified Union School District
VT
Reporting Cash Management Period of Performance
Management’s response - In response to the finding indicated in the governance letter, management recognizes that the physical work performed for this expense occurred in FY23, but this is also an ongoing project and the period of performance for the ARP ESSER grant ends on 9/30/2024 not 6/30/23. Th...
Management’s response - In response to the finding indicated in the governance letter, management recognizes that the physical work performed for this expense occurred in FY23, but this is also an ongoing project and the period of performance for the ARP ESSER grant ends on 9/30/2024 not 6/30/23. Therefore, Management believes their interpretation is also correct. All federal and state grants with a period of performance ending 6/30/23 were accrued back to FY23 ensuring payments and receipts activities were in the correct time frame. Final reimbursement was requested, and the grants were closed out. The implementation of our new financial system also added an extra layer of complexity to our end of year accounting. Work in 2 different systems that do not work cohesively with each other was very challenging. We respect and appreciate the work of our auditors and understand that at times we will disagree and interpret things differently, which is what happened in regard to the expense for the HVAC project surrounding the "period of performance" language.
View Audit 8749
Finding 6669 (2023-001)
Significant Deficiency 2023
17th Avenue Redi, A Nonprofit Corporation 101-11198
CO
HUD Housing Programs Procurement, Suspension & Debarment Subrecipient Monitoring
Finding 2023-001: At March 31, 2023, the Corporation's residual receipts account was not invested in an interest bearing account. Comments on the Finding and Each Recommendation: The Agent should transfer the residual receipts account to an interest bearing account. Action(s) taken or planned on the...
Finding 2023-001: At March 31, 2023, the Corporation's residual receipts account was not invested in an interest bearing account. Comments on the Finding and Each Recommendation: The Agent should transfer the residual receipts account to an interest bearing account. Action(s) taken or planned on the finding: Agreed. The Agent concurs with the finding and the auditor's recommendation. The Corporation transferred the residual receipts account to an interest bearing account on October 31, 2023.
View Audit 8643
Bridge House #11 Corporation
NY
HUD Housing Programs Cash Management Reporting
Actions Taken or Planned - Auditee agrees with this finding. Our policy has been to make surplus cash deposits after the final audit has been issued. Management has determined that making the required deposit will leave the entity with low funds to cover operation expenses. Management is currently i...
Actions Taken or Planned - Auditee agrees with this finding. Our policy has been to make surplus cash deposits after the final audit has been issued. Management has determined that making the required deposit will leave the entity with low funds to cover operation expenses. Management is currently in communication with HUD discussing options of a possible waiver for the required deposit or the possibility of making the deposit with promise of approval for immediate release
View Audit 8490
118 East 111th Street Corporation
NY
HUD Housing Programs Cash Management Reporting
Actions Taken or Planned - Auditee agrees with this finding. Our policy has been to make surplus cash deposits after the final audit has been issued. Management has determined that making the required deposit will leave the entity with low funds to cover operation expenses. Management is currently i...
Actions Taken or Planned - Auditee agrees with this finding. Our policy has been to make surplus cash deposits after the final audit has been issued. Management has determined that making the required deposit will leave the entity with low funds to cover operation expenses. Management is currently in communication with HUD discussing options of a possible waiver for the required deposit or the possibility of making the deposit with promise of approval for immediate release
View Audit 8487
Marshall Public Schools
MO
Questioned Costs Cash Management School Nutrition Programs
December 1, 2023 U.S. Department of Education Marshall Public Schools respectfully submits the following Corrective Action Plan for the year ended June 30, 2023. Contact information for the individual responsible for the corrective action: Caleb Petet, Superintendent Marshall Public Schools Independ...
December 1, 2023 U.S. Department of Education Marshall Public Schools respectfully submits the following Corrective Action Plan for the year ended June 30, 2023. Contact information for the individual responsible for the corrective action: Caleb Petet, Superintendent Marshall Public Schools Independent Public Accounting Firm: Gerding, Korte & Chitwood, P.C., 723 Main Street, Boonville, MO 65233 Audit Period: Year ended June 30, 2023 The findings from the June 30, 2023, Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Significant Deficiency
View Audit 8463 Questioned Costs: $1
Marshall Public Schools
MO
Questioned Costs Cash Management School Nutrition Programs
2023-002 Child Nutrition Cluster Recommendation: We recommend that fund balances should be monitored to ensure that balances remain in line with child nutrition compliance requirements. Action Taken: The district has in FY24 allocated much of the funds in excess from the child nutrition cluster to ...
2023-002 Child Nutrition Cluster Recommendation: We recommend that fund balances should be monitored to ensure that balances remain in line with child nutrition compliance requirements. Action Taken: The district has in FY24 allocated much of the funds in excess from the child nutrition cluster to invest in equipment. We have to date, spent the funds down on Freezers, cafeteria tables, coolers, and other such equipment as is allowable for the funds. After speaking with food and nutrition services at DESE, we understand that this surplus comes from the state reimbursements being higher during COVID than what they are post covid. Meaning the rate we were getting reimbursed for free/reduced was higher than the cost, which built the surplus. We are confident that this excess is going to continue being dwindled down, now that our reimbursements are less than the cost of the 3rd party vendors charges to us. However, we are not allowed to use it on unpaid lunch balances, so we have to continue running that surplus for at least another year. This excess is going to start coming down on its own through necessary investments in infrastructure. Completion Date: June 30, 2024 Sincerely, Caleb Petet, Superintendent Marshall Public Schools
View Audit 8463 Questioned Costs: $1
Finding 6485 (2023-003)
Significant Deficiency 2023
Hamilton Health Center, Inc.
PA
Questioned Costs Allowable Costs / Cost Principles Cash Management
Corrective Action Planned: In September of 2022, the Chief Financial Officer left the health center, and a replacement was not hired until a month (February 20, 2023) before the end of the fiscal year on March 31, 2023. While the accounting staff have been with the health center for more than three ...
Corrective Action Planned: In September of 2022, the Chief Financial Officer left the health center, and a replacement was not hired until a month (February 20, 2023) before the end of the fiscal year on March 31, 2023. While the accounting staff have been with the health center for more than three years, they lacked guidance while the search for a replacement Chief Financial Officer was going on. The Chief Financial Officer who left the health center was the only one who was handling and administering the indirect cost rate to Federal grants but when he left the accounting staff had no clue that the new indirect cost rate needed to be administered. The new Chief Financial Officer has experience in the use and application of indirect cost rates and has cross trained the Controller in the use and application of indirect cost rates. This finding will never reoccur in future. Name(s) of Contact Person(s) Responsible for Corrective Action: Frackson Sakala Anticipated Completion Date: 12/31/2023
View Audit 8436 Questioned Costs: $1
Finding 6473 (2023-003)
Significant Deficiency 2023
Detroit Transportation Corporation
MI
Subrecipient Monitoring Cash Management Significant Deficiency § 200.305
Federal funds payback has been completed as required by Federal Transit Authority, as of October 2023.
Federal funds payback has been completed as required by Federal Transit Authority, as of October 2023.
View Audit 8432
Finding 6465 (2023-004)
Material Weakness 2023
Paris Union School District No. 95
IL
Questioned Costs Internal Control / Segregation of Duties Procurement, Suspension & Debarment § 200.303
2023-004 Internal Controls over Compliance of Federal Awards (Education Stabilization Fund 84.425) Condition: 1) During testing of compliance over disbursements, we noted the following: a. Eight (8) transactions totaling $474,924 appeared to be for capital purchases that did not have prior approval ...
2023-004 Internal Controls over Compliance of Federal Awards (Education Stabilization Fund 84.425) Condition: 1) During testing of compliance over disbursements, we noted the following: a. Eight (8) transactions totaling $474,924 appeared to be for capital purchases that did not have prior approval by the SEA b. Six (6) transactions totaling $52,117 were incurred where the District appeared to be subject to Davis-Bacon prevailing wage requirements but no documentation was retained. Additionally, a formal policy for complying with Davis-Bacon requirements is not in place for individual expenditures less than $25,000. 2) During testing of compliance over reporting, we noted the following: a. Expenditure reports were completed based on budgeted amounts rather than actual expenditures. In total, expenditure reports exceeded amounts reported in the District’s general ledger by $726,653. Plan: The District will appoint an individual that is knowledgeable, or provide the appropriate training, of the federal compliance requirements set forth in the Code of Federal Regulation to oversee the District’s federal programs to ensure the District is in compliance with all applicable federal compliance requirements. Anticipated Date of Completion: Immediately upon learning of issue. Name of Contact Person: Lorraine Bailey, Superintendent
View Audit 8413 Questioned Costs: $1
University of Kansas Medical Center Research Institute, Inc.
KS
Cash Management § 200.305
Corrective Action Plan Finding Reference 2023-001 Personnel Responsible for Corrective Action: Matt Morgan, Assistant Director Sponsored Programs Administration Post-Award Anticipated Completion Date: November 1, 2023 Views of Responsible Officials and Planned Corrective Action: The RI concurs with ...
Corrective Action Plan Finding Reference 2023-001 Personnel Responsible for Corrective Action: Matt Morgan, Assistant Director Sponsored Programs Administration Post-Award Anticipated Completion Date: November 1, 2023 Views of Responsible Officials and Planned Corrective Action: The RI concurs with the finding above and acknowledges that we drew down advance payments to cover encumbered costs rather than paid expenses, which resulted in retaining cash for more than 30 days. This approach was erroneous and did not account for the possibility of encumbrances remaining open for greater than 30 days. In response to the above issue, we have developed new processes to ensure our cash drawdowns align appropriately to reimburse expenses and prevent cash on hand: Rather than accept advance payments, we will use preferred method of reimbursement to draw down funds. Training for staff on cash management policy for Department of Commerce and Uniform Guidance Assistant Director for SPA Post-Award will review award setup and LOC draw terms to ensure no advance payments are being drawn down.
View Audit 8284
Henry County R-I School District
MO
Questioned Costs Cash Management
December 8, 2023 U.S. Department of Education Henry County R-I School District respectfully submits the following Corrective Action Plan for the year ended June 30, 2023. Contact information for the individual responsible for the corrective action: Brad Hunter, Superintendent Henry County R-I School...
December 8, 2023 U.S. Department of Education Henry County R-I School District respectfully submits the following Corrective Action Plan for the year ended June 30, 2023. Contact information for the individual responsible for the corrective action: Brad Hunter, Superintendent Henry County R-I School District Independent Public Accounting Firm: Gerding, Korte & Chitwood, P.C., 723 Main Street, Boonville, MO 65233 Audit Period: Year ended June 30, 2023 The findings from the June 30, 2023, Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Significant Deficiency 2023-002 ARP ESSER III Recommendation: The District must ensure that they have proper documentation and have actually spent the federal funds prior to seeking reimbursement. Action Taken: The District will ensure that expenditures are properly supported prior to requesting reimbursement. Completion Date: June 30, 2024 Sincerely, Brad Hunter, Superintendent Henry County R-I School District
View Audit 8258 Questioned Costs: $1
Finding 6119 (2023-004)
Material Weakness 2023
Friendship Central School District
NY
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Cash Management
2023-004 – Adjusting Journal Entries, Required Disclosures and Draft Financial Statements Auditor’s Recommendation: Although auditors may continue to provide such assistance both now and in the future, under the pronouncement, the District should continue to review and accept both proposed adjustin...
2023-004 – Adjusting Journal Entries, Required Disclosures and Draft Financial Statements Auditor’s Recommendation: Although auditors may continue to provide such assistance both now and in the future, under the pronouncement, the District should continue to review and accept both proposed adjusting journal entries and footnote disclosures, along with the draft financial statements. School District’s Response: The District has received, reviewed and approved all journal entries, footnote disclosures and draft financial statements proposed for the current year audit and will continue to review similar information in future years. Further, the District believes it has a thorough understanding of these financial statements and the ability to make informed judgments based on these financial statements and the ability to make informed judgments based on these financial statements. Ms. Constance Spring (District Treasurer) will continue to review and approve the journal entries, footnote disclosures and draft financial statements for the year ending June 30, 2024.
View Audit 7991
Central Pines Regional Council
NC
Questioned Costs Allowable Costs / Cost Principles Cash Management
2023-001 Name of Contact Person: Hope Tally Corrective Action: Management recognizes a systematic error occurred to create an immaterial allocation overage. Management is taking steps to correct the system setup to prevent errors and creating new processes to catch any system overages in a timely an...
2023-001 Name of Contact Person: Hope Tally Corrective Action: Management recognizes a systematic error occurred to create an immaterial allocation overage. Management is taking steps to correct the system setup to prevent errors and creating new processes to catch any system overages in a timely and consistent manner. Proposed Completion Date: 6/30/2024
View Audit 7976 Questioned Costs: $1
Finding 6093 (2023-005)
Significant Deficiency 2023
Bonham Independent School District
TX
Cash Management Reporting Internal Control / Segregation of Duties
Response: The district will confirm the validity of grant expenditures, compliance with grant rules and regulations, and conduct management control reviews. The district will continue to prioritize quality internal controls relating to grant reimbursements. EDGAR manual procedures will be followed. ...
Response: The district will confirm the validity of grant expenditures, compliance with grant rules and regulations, and conduct management control reviews. The district will continue to prioritize quality internal controls relating to grant reimbursements. EDGAR manual procedures will be followed. The District has segregated the duties associated with managing and reimbursing grant programs to allow for more stringent oversight.
View Audit 7971
Finding 6088 (2023-006)
Significant Deficiency 2023
Bonham Independent School District
TX
Cash Management Internal Control / Segregation of Duties
Response: The district will confirm set-aside amount based on TEA allocations and monitor expenditures to confirm that the required 10% is expended prior to the close of the fiscal year.
Response: The district will confirm set-aside amount based on TEA allocations and monitor expenditures to confirm that the required 10% is expended prior to the close of the fiscal year.
View Audit 7971
Housing Authority of Savannah
GA
Questioned Costs HUD Housing Programs Procurement, Suspension & Debarment
Management has implemented, and is in the process of implementing, specific corrective actions to address each of HUD’s Findings. The Authority’s Deputy Director, Kenneth Clark has assumed the responsibility of implementing the specific corrective actions and anticipates complete implementation by ...
Management has implemented, and is in the process of implementing, specific corrective actions to address each of HUD’s Findings. The Authority’s Deputy Director, Kenneth Clark has assumed the responsibility of implementing the specific corrective actions and anticipates complete implementation by March 31, 2024.
View Audit 7953 Questioned Costs: $1
Finding 6045 (2023-005)
Significant Deficiency 2023
Orchard View Schools
MI
Special Tests & Provisions Cash Management Reporting
Finding 2023-005: Child Nutrition Cluster Federal Reimbursement Receipting Procedures U.S. Department of Agriculture Pass-through agency: Michigan Department of Education Assistance Listing Numbers: 10.553, 10.555, and 10.559 Award numbers: 221970, 231970, 220910, 221960, 231960, 220900 and ...
Finding 2023-005: Child Nutrition Cluster Federal Reimbursement Receipting Procedures U.S. Department of Agriculture Pass-through agency: Michigan Department of Education Assistance Listing Numbers: 10.553, 10.555, and 10.559 Award numbers: 221970, 231970, 220910, 221960, 231960, 220900 and 230900 Award year ends: June 30, 2023 and September 30, 2023 Recommendation: The School District should provide training to accounting department personnel of the requirements for non-profit school food service accounts under Uniform Grant Guidance, and the School District should require payments to be timely receipted and credited to the proper food service accounts. Action Taken: The financial services staff will reconcile and record monthly transactions timely in the accounting records. We also will cross train staff and build familiarity with the process, focusing on improving our procedures during the year to streamline receipting processes. Additionally, the Superintendent and accounting department have temporarily contracted an additional accounting professional to assist the business manager in this process. Responsible Person and Anticipated Completion Date: Director of Finance, November 2023. If the Michigan Department of Education has questions regarding this plan, please call Jim Nielsen at (231) 760-1309.
View Audit 7910
Finding 5744 (2023-003)
Material Weakness 2023
Sterling College
KS
Cash Management Material Weakness § 200.305
Finding 2023-003: Cash Management for the Institutional Portion of the COVID-19 Education Stabilization Fund Contact person responsible for correction action – Michelle Hall, CFO Anticipated completion date – Corrective action completed in January 2023 Corrective action Sterling College agrees w...
Finding 2023-003: Cash Management for the Institutional Portion of the COVID-19 Education Stabilization Fund Contact person responsible for correction action – Michelle Hall, CFO Anticipated completion date – Corrective action completed in January 2023 Corrective action Sterling College agrees with the finding of not meeting the posting deadline for drawing down the funds and spending the funds within the three calendar days of the drawdown. Sterling College recognizes this compliance requirement and will in the future for any other COVID-19 funds review the drawdown requests prior to execution and be cognizant of the timing and fund accordingly.
View Audit 7826
Finding 5741 (2023-001)
Material Weakness 2023
Deliverance Manor Housing Corporation
IL
Questioned Costs Student Financial Aid Cash Management
CORRECTIVE ACTION PLAN Finding No. 2023-01: Credit Card was not reconciled and receipts were not obtained. Expenses were not properly recorded in the general ledger. Recommendation: Management should reconcile credit card accounts monthly and secure receipts for purchases and expenses should be post...
CORRECTIVE ACTION PLAN Finding No. 2023-01: Credit Card was not reconciled and receipts were not obtained. Expenses were not properly recorded in the general ledger. Recommendation: Management should reconcile credit card accounts monthly and secure receipts for purchases and expenses should be posted to the proper general ledger account. Action Taken or Planned: Credit card accounts will be reconciled and receipts will be requested for purchases. Accounting will review the nature of purchases and properly post to the general ledger. Responsible Person: Mary Amador, Property Manager Completion Date: October 31, 2023
View Audit 7824 Questioned Costs: $1
Odessa R-Vii School District
MO
Questioned Costs Cash Management School Nutrition Programs
U.S. Department of Education Odessa R-VII School District respectfully submits the following Corrective Action Plan for the year ended June 30, 2023. Contact information for the individual responsible for the corrective action: Jon Oetinger, Superintendent Odessa R-VII School District Independent Pu...
U.S. Department of Education Odessa R-VII School District respectfully submits the following Corrective Action Plan for the year ended June 30, 2023. Contact information for the individual responsible for the corrective action: Jon Oetinger, Superintendent Odessa R-VII School District Independent Public Accounting Firm: Gerding, Korte & Chitwood, P.C., 723 Main Street, Boonville, MO 65233 Audit Period: Year ended June 30, 2023 The findings from the June 30, 2023, Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Significant Deficiency 1023-003 Child Nutrition Cluster Recommendation: We recommend that fund balances should be monitored to ensure that balances remain in line with child nutrition compliance requirements. Action Taken: The District will take action to reduce the food service balance in a timely fashion. The completion date for this corrective action is May 31, 2024. Completion Date: June 30, 2024 Sincerely, Jon Oetinger, Superintendent Odessa R-VII School District
View Audit 7743 Questioned Costs: $1
Finding 5705 (2023-003)
Significant Deficiency 2023
Afiya Apartments INC
OR
HUD Housing Programs Special Tests & Provisions Cash Management
Management’s Response and Planned Corrective Actions: 1. The name of the contact person(s) responsible for the corrective action a. Kathleen Broadhurst, Sr. Director of Finance/ShelterCare 2. The corrective action planned: a. ShelterCare, as new managing agent, will ensure that any surplus cash (if ...
Management’s Response and Planned Corrective Actions: 1. The name of the contact person(s) responsible for the corrective action a. Kathleen Broadhurst, Sr. Director of Finance/ShelterCare 2. The corrective action planned: a. ShelterCare, as new managing agent, will ensure that any surplus cash (if any) is deposited within 60 days following year-end. Prior Managing agent failed at following this requirement. 3. The anticipated completion date: a. August 29, 2023 (60 days after fiscal year-end)
View Audit 7706
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