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Town of Plainville
MA
Subrecipient Monitoring Allowable Costs / Cost Principles Procurement, Suspension & Debarment
Finding 2022-001 “Document Policies and Procedures Over Federal Awards” Correction Action to be taken: We have been updating and developing written policies and procedures related to Federal awards as required under Uniform Guidance. Expected Completion Date: We anticipate that the policies and pr...
Finding 2022-001 “Document Policies and Procedures Over Federal Awards” Correction Action to be taken: We have been updating and developing written policies and procedures related to Federal awards as required under Uniform Guidance. Expected Completion Date: We anticipate that the policies and procedures will be completed and approved by June 30, 2025. Contact Person: Julie Hebert, Finance Director
View Audit 326566
Finding 504071 (2022-013)
Material Weakness 2022
Unified Government of Wyandotte County and Kansas City, Kansas
KS
Allowable Costs / Cost Principles Cash Management Material Weakness § 200.303
Finding 2022-013 U.S Department of Homeland Security Staffing for Adequate Fire and Emergency Response (SAFER) – 97.083, Award Number EMW-2019-FF-0819 Management’s Response: Management agrees spend controls are an important part of grant compliance. Management continues to improve compliance and ...
Finding 2022-013 U.S Department of Homeland Security Staffing for Adequate Fire and Emergency Response (SAFER) – 97.083, Award Number EMW-2019-FF-0819 Management’s Response: Management agrees spend controls are an important part of grant compliance. Management continues to improve compliance and controls over awards to ensure compliance. In 2023 we converted to a new ERP system and part of the conversion was implementing spend controls to aid in compliance for awards to minimize future issues. Views of Responsible Officials and Corrective Action: Management will work with stakeholders so that only the allowed costs are used as the basis of the reimbursement packet. We have also created fencing around allowed costs and period of performance in our new ERP system. Management will ensure this is addressed by December 31, 2024. Responsible Official: Dr. Shelley Kneuvean Chief Financial Officer Unified Government of Wyandotte County & Kansas City KS
View Audit 326473
Finding 503685 (2022-004)
Material Weakness 2022
North Fork Area Transit
NE
Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.303 § 200.305 § 200.403
Views of Responsible Officials The Organization agrees with this finding. Corrective Action Plan The Organization has strengthened its internal controls over non-payroll transactions such that all expenditures can be properly explained with supporting documentation, and all expenditures are reviewed...
Views of Responsible Officials The Organization agrees with this finding. Corrective Action Plan The Organization has strengthened its internal controls over non-payroll transactions such that all expenditures can be properly explained with supporting documentation, and all expenditures are reviewed and approved prior to payment. Additionally, the Organization only submits expenditures for reimbursement that have been paid. While the Office of Management and Budget allows the reimbursement of expenditures that have been incurred, the pass-through entity will only reimburse expenditures that have been paid. Name(s) of Responsible Individuals Lacy Kimes, Board President Anticipated Completion Date Already implemented.
View Audit 325903 Questioned Costs: $1
Southwestern Christian University, Inc.
OK
Student Financial Aid Cash Management Subrecipient Monitoring
Credit Balances and Heightened Cash Monitoring 2 (HCM2) Compliance Planned Corrective Action: Southwestern Christian University will provide ongoing training to current staff as well as new staff on HCM1 and/or HCM2 compliance regulations with the Department of Education. SCU will have additional s...
Credit Balances and Heightened Cash Monitoring 2 (HCM2) Compliance Planned Corrective Action: Southwestern Christian University will provide ongoing training to current staff as well as new staff on HCM1 and/or HCM2 compliance regulations with the Department of Education. SCU will have additional staff review student accounts for credit balances that would result from disbursements of Title IV Aid. Person Responsible for Corrective Action Plan: Rita Palmer, Director of Financial Aid Anticipated Date of Completion: Immediately
View Audit 325887
Finding 503675 (2022-003)
Material Weakness 2022
Southwestern Christian University, Inc.
OK
Questioned Costs Period of Performance Matching / Level of Effort / Earmarking
Higher Education Emergency Relief Fund (HEERF) Earmarking Planned Corrective Action: Southwestern Christian University will designate multiple staff to oversee the guidelines and disbursements of all federal money. The Interim CFO is responsible for the reconciliation of expenditures and drawdowns ...
Higher Education Emergency Relief Fund (HEERF) Earmarking Planned Corrective Action: Southwestern Christian University will designate multiple staff to oversee the guidelines and disbursements of all federal money. The Interim CFO is responsible for the reconciliation of expenditures and drawdowns from any future federal funds. Person Responsible for Corrective Action Plan: Bill Martin, Interim CFO Anticipated Date of Completion: Immediately
View Audit 325887 Questioned Costs: $1
Finding 503561 (2022-004)
Significant Deficiency 2022
Kagman Community Health Center, Inc.
MP
Questioned Costs Cash Management
Finding No. 2022-004 We agree and acknowledge the identified discrepancy in Finding No. 2022-004. However, we clarify that drawdowns were not higher than actual expenditures. The variance was due to timing differences between the reporting of cumulative expenditures on SF-425 reports and the figure...
Finding No. 2022-004 We agree and acknowledge the identified discrepancy in Finding No. 2022-004. However, we clarify that drawdowns were not higher than actual expenditures. The variance was due to timing differences between the reporting of cumulative expenditures on SF-425 reports and the figures in our accounting records. To address this, while the findings pertain to FY 2022, we have taken corrective actions that can be seen in FY 2025: 1. Change in Responsible Personnel: In FY 2025, we assigned a new team to manage the cash management process. This change brings greater accountability and expertise to ensure accurate alignment of federal grant drawdowns with actual recorded expenditures. 2. Enhanced Year-End Closing Procedure: In FY 2025, we introduced a robust year-end closing procedure to ensure that expenditures reported in our grant documents are aligned with actual allowable costs as per our accounting records. This process helps ensure consistency between our SF-425 reports and internal records. 3. Stricter Monitoring and Internal Controls: We have strengthened monitoring and internal controls in FY 2025 to ensure that future drawdowns strictly adhere to our reimbursement policy. This includes closer oversight of cumulative expenditures to prevent any variance between reported and actual expenditures. Implementation Timeline: These corrective actions, implemented in September 06, 2024, are designed to prevent similar issues from arising in future audits and ensure full compliance with federal grant reporting requirements. Responsible person: Arlene DeleonGuerrero, CFO
View Audit 325728 Questioned Costs: $1
Finding 503450 (2022-007)
Significant Deficiency 2022
West Side Community Health Services INC
MN
Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.303
Health Centers Cluster – Assistance Listing No. 93.2242/93.527 Recommendation: We recommend management implement a review process to check individual's compensation charged to federal grants against annual federal limitations prior to drawdown of funds. Explanation of disagreement with audit finding...
Health Centers Cluster – Assistance Listing No. 93.2242/93.527 Recommendation: We recommend management implement a review process to check individual's compensation charged to federal grants against annual federal limitations prior to drawdown of funds. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will implement review processes to identify individuals over federal wage limitations moving forward before being charged to federal grants. Name(s) of the contact person(s) responsible for corrective action: Duke Fokuo Planned completion date for corrective action plan: December 2024
View Audit 325563 Questioned Costs: $1
Finding 503448 (2022-005)
Significant Deficiency 2022
West Side Community Health Services INC
MN
Cash Management Reporting Significant Deficiency § 200.303
Health Centers Cluster – Assistance Listing No. 93.2242/93.527 Recommendation: We recommend reviewing reconciliation procedures between detailed grant expenditures and summary schedules used in reporting/draw down requests to ensure sufficient detail to support draw downs. Also recommend a detailed ...
Health Centers Cluster – Assistance Listing No. 93.2242/93.527 Recommendation: We recommend reviewing reconciliation procedures between detailed grant expenditures and summary schedules used in reporting/draw down requests to ensure sufficient detail to support draw downs. Also recommend a detailed review and approval process for federal grant eligible expenditures and draw downs, to identify issues prior to draw down or reporting in the future. Documentation should be retained to support review/approval occurrence. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will review and improve reconciliation and review process around eligible expenditures for federal grants, and drawdowns of federal funds. Name(s) of the contact person(s) responsible for corrective action: Duke Fokuo Planned completion date for corrective action plan: December 2024
View Audit 325563
Finding 503076 (2022-004)
Significant Deficiency 2022
Pulaski County, Missouri
MO
Subrecipient Monitoring Reporting Cash Management
Pulaski County will review the recommendations as presented and work to adjust internal controls to prepare SEFA information in accordance with the recommendations of the auditor.
Pulaski County will review the recommendations as presented and work to adjust internal controls to prepare SEFA information in accordance with the recommendations of the auditor.
View Audit 325095
Finding 502272 (2022-003)
Material Weakness 2022
American Association of Physics Teachers, Inc.
MD
Cash Management Material Weakness Period of Performance § 200.302 § 200.508 § 200.510
Finding 2022-003: Reconciliation of Accounts Federal Program: Research and Development Cluster (Education and Human Resources)Assistance Listing Number and Title: 47.076 STEM Education Name of Federal Agency, Pass Through Entity (when applicable), Award Number and Year: National Science Foundation: ...
Finding 2022-003: Reconciliation of Accounts Federal Program: Research and Development Cluster (Education and Human Resources)Assistance Listing Number and Title: 47.076 STEM Education Name of Federal Agency, Pass Through Entity (when applicable), Award Number and Year: National Science Foundation: 1500529 (9/1/2015 – 8/31/2022), 1640791 (9/15/2016 – 8/31/2022) Condition: The year-end schedules for federal grants receivable, net assets, and for vacation payable were not reconciled and needed to be revised and updated. Views of Responsible Officials and Planned Corrective Actions: The outstanding liability due to NSF of $115,244 will be reimbursed when AAPT files the next drawn down request. Anticipated date of drawn down will be by July 31,2024. The senior accountant will be trained to prepare entries previously prepared by the CFO The senior accountant will reconcile accounts, and provide updated current schedules. The CFO will review and approve the entries and schedules prepared by the Senior accountant. Anticipated Completion Date: 10/15/2024 Responsible Official: Michael Brosnan, CFO
View Audit 324376
Finding 501897 (2022-002)
Material Weakness 2022
Access, INC
CA
Questioned Costs Cash Management Material Weakness § 200.303
Management will undertake the following corrective actions to address the material weakness identified: 1.Provide additional training to staff involved in payroll processing. 2.Establish procedures and implement more precise controls to ensure that expenditures are properly reviewed and approved bef...
Management will undertake the following corrective actions to address the material weakness identified: 1.Provide additional training to staff involved in payroll processing. 2.Establish procedures and implement more precise controls to ensure that expenditures are properly reviewed and approved before being charged to a federal award.
View Audit 324040 Questioned Costs: $1
Finding 501768 (2022-010)
Significant Deficiency 2022
Highscope Educational Research Foundation
MI
Cash Management Significant Deficiency
Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Cash Management). Program. U.S. Department of Education; Education Innovation and Research, Supporting Preschool and Kindergarten Students; ALN 84.411C; Award Number U411C160089. Condi...
Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Cash Management). Program. U.S. Department of Education; Education Innovation and Research, Supporting Preschool and Kindergarten Students; ALN 84.411C; Award Number U411C160089. Condition. Throughout the period of the grant, the Organization requested drawdowns of federal funds from the grantor in excess of their immediate needs and in excess of grant expenses incurred. Effect. The Organization received federal funds in excess of their immediate needs and in excess of the total amount expended. Upon discovering this error, and after consulting with the U.S. Department of Education, the Organization returned $154,615 to the grantor on November 4, 2022 and $75,167 on March 20, 2023. Corrective Action Plan. A policy around federal programs has been created and will be implemented for all future federal grants, which includes cash management to ensure funds drawn down are not in excess of need and amount expended. Contact Person Responsible. Alison Polidano Anticipated Completion Date. September 15, 2024
View Audit 323858
Finding 498910 (2022-002)
Significant Deficiency 2022
Panthera Corporation
NY
Cash Management § 200.303
Panthera implemented an approval workflow in Chrome River, but we will also ensure a formal written approval is issued on quarterly expenditure reports going forward.
Panthera implemented an approval workflow in Chrome River, but we will also ensure a formal written approval is issued on quarterly expenditure reports going forward.
View Audit 321740
Finding 497457 (2022-006)
Material Weakness 2022
Lead Academy
AL
Cash Management Internal Control / Segregation of Duties § 200.302 § 200.303
The Uniform Guidance required that a grantee must establish and maintain records adequately reflecting the source and application of funds with information including authorizations, unobligated balances, expenditures, and income and that these be supported by source documentation that must be retain...
The Uniform Guidance required that a grantee must establish and maintain records adequately reflecting the source and application of funds with information including authorizations, unobligated balances, expenditures, and income and that these be supported by source documentation that must be retained for three years from the final expenditure report. Requests for reimbursement and their supporting information could not be located for three of six reimbursement requests. We recommend that a standardized file and documentation system be implemented for all grant reimbursement requests containing the reimbursement request with evidence of review and authorization and including the supporting expenditure reports. Views of Responsible Officials and Planned Corrective Actions: The Academy has contracted with an accounting and administrative contractor who has implemented a recordkeeping system for grant reimbursement requests and related supporting documentation.
View Audit 320243
Finding 497454 (2022-005)
Material Weakness 2022
Lead Academy
AL
Questioned Costs Internal Control / Segregation of Duties Cash Management § 200.303
here was inadequate oversight of activities and information provided by the contractor resulting in a material overstatement of meals claimed for the current year. Sufficient controls were not in place for the current fiscal year to ensure that an accurate meal count was claimed for USDA reimburseme...
here was inadequate oversight of activities and information provided by the contractor resulting in a material overstatement of meals claimed for the current year. Sufficient controls were not in place for the current fiscal year to ensure that an accurate meal count was claimed for USDA reimbursement. We recommend that a knowledgeable person be assigned responsibility for oversight of the child nutrition program. We further recommend procedures be implemented to provide oversight of contractor services and information provided including a review process for the USDA claims requests. Views of Responsible Officials and Planned Corrective Actions: The Academy has employed a supervisor responsible for overseeing the child nutrition program and the contract with the previous provider has terminated. Further, the Academy currently provides onsite meal service beginning with the 2022-23 school year provided by a new contractor.
View Audit 320243 Questioned Costs: $1
Finding 497055 (2022-006)
Significant Deficiency 2022
Disability Empowerment Center
WA
Procurement, Suspension & Debarment Allowable Costs / Cost Principles Cash Management § 200.303
ACL Centers for Independent Living – Assistance Listing No. 93.435 Type of Finding: Allowable Activities and Allowable Costs – General Disbursements • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Per 2 CFR 200.303, non-Federal entities must establish a...
ACL Centers for Independent Living – Assistance Listing No. 93.435 Type of Finding: Allowable Activities and Allowable Costs – General Disbursements • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Per 2 CFR 200.303, non-Federal entities must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statues regulations, and the terms and conditions of the Federal award. Condition: Documentation not maintained to support one cash disbursement. Questioned costs: None Context: 1/40 of the general disbursements tested lacked indication of approval. Deemed to be an isolated incident as the vendor in question provides physical receipts to DEC, which is an unusual and infrequent method. Limited transactions with said vendor. Cause: Vendor purchases are in-person and physical receipt is obtained. This is unusual for common vendors used and leads to more opportunity for documentation loss. Effect: Reimbursement requests could be made for unallowed expenditures. Repeat Finding: No Recommendation: Review document retention process to ensure all costs that are charged to a federal program are adequately reviewed and documentation of that process is maintained. If documentation is not available, costs should not be charged to the Federal program. Views of responsible officials: There is no disagreement with the audit finding. Action taken in response to finding: This was an isolated incident and DEC now takes steps to digitally record physical receipts with a photograph as soon as possible. Name(s) of the contact person(s) responsible for corrective action: Kimberly Meck, Executive Director Planned completion date for corrective action plan: Already implemented.
View Audit 319773
Finding 497054 (2022-005)
Material Weakness 2022
Disability Empowerment Center
WA
Cash Management § 200.302
ACL Centers for Independent Living – Assistance Listing No. 93.435 Type of Finding: Cash Management • Material Weakness in Internal Control over Compliance Criteria or specific requirement: Per 2 CFR 200.302(b)(3) the nonfederal entity must keep "records that identify adequately the source and appli...
ACL Centers for Independent Living – Assistance Listing No. 93.435 Type of Finding: Cash Management • Material Weakness in Internal Control over Compliance Criteria or specific requirement: Per 2 CFR 200.302(b)(3) the nonfederal entity must keep "records that identify adequately the source and application of funds for federally funded activities" and must maintain effective controls over these procedures. Condition: No accompanying invoices to support drawdown requests. Questioned costs: None Context: While there existed evidence of supporting invoices for Federal expenditures (with the exception of one item for $52 - see finding 2022-006), these were not compiled into an auditable list showing justification for the drawdown amounts. Auditors reviewed the profit and loss schedule for the year and were not able to identify a clear pattern between expenditures and drawdowns. Cause: Lack of procedures requiring supporting documentation. Effect: Reimbursement requests could be made for unallowed expenditures. Repeat Finding: No Recommendation: Implement process to ensure documentation is kept identifying which expenditures are included in reimbursement request. There should be a secondary individual (ED and contract accountant) involved in the process to ensure accuracy - documentation of the two-person preparation and review process should be documented. Views of responsible officials: There is no disagreement with the audit finding. Action taken in response to finding: DEC’s new contract accountant provides a twolevel review process for DEC accounting including review and documentation for drawdowns. Name(s) of the contact person(s) responsible for corrective action: Kimberly Meck, Executive Director Planned completion date for corrective action plan: Already implemented.
View Audit 319773
Finding 496398 (2022-004)
Material Weakness 2022
Washington Parks Academy
MI
Cash Management
Management will ensure experienced staff is recruited, retained, and trained to support grant revenues, which are accurately drawn and reported to an appropriate accountant for recording.
Management will ensure experienced staff is recruited, retained, and trained to support grant revenues, which are accurately drawn and reported to an appropriate accountant for recording.
View Audit 319292
Finding 496387 (2022-024)
Significant Deficiency 2022
City of Jackson, Mississippi
MS
Cash Management Subrecipient Monitoring Significant Deficiency
Action Taken: The City has implemented new policies and procedures regarding grant reimbursements including but not limited to a grants department and all activities regarding reimbursements being reviewed and signed off by the City’s Deputy CFO, CFO, or other employees identified. In addition, any ...
Action Taken: The City has implemented new policies and procedures regarding grant reimbursements including but not limited to a grants department and all activities regarding reimbursements being reviewed and signed off by the City’s Deputy CFO, CFO, or other employees identified. In addition, any project associated with outside funding has gone through or will go through a reconciliation process to evaluate its current standing, including all related receivables and payables, and will continue to do so every month. The City is working to ensure all invoices are paid within a timely manner and according to application Federal and State regulations.
View Audit 319283
Finding 496173 (2022-001)
Material Weakness 2022
City of Frostburg, Maryland
MD
Cash Management HUD Housing Programs
The City currently has a process in place to scan copies of invoices for fixed asset additions as the disbursements are made through the biweekly accounts payable cycle to facilitate reclassification entries at year end. The City will begin to add these items to the fixed asset schedules as soon as...
The City currently has a process in place to scan copies of invoices for fixed asset additions as the disbursements are made through the biweekly accounts payable cycle to facilitate reclassification entries at year end. The City will begin to add these items to the fixed asset schedules as soon as the expenditures are incurred to ensure that the depreciation schedules agree with the trial balance at year end. Staffing changes in the personnel responsible for grant management during the year hindered the City?s ability to submit timely grant reimbursement requests. The City has subsequently redistributed the staff assignments for grant management and the finance department staff have been working closely with the newly assigned personnel to ensure accurate reporting going forward. All staff with responsibilities for grant management have access to shared documents on the server to cross check the departmental records to promptly identify and resolve any discrepancies.
View Audit 319008
The Queen's Health Systems and Subsidiaries
HI
Questioned Costs Reporting Subrecipient Monitoring
Views of Responsible Officials QHS agrees with the finding and accepts the recommendation.
Views of Responsible Officials QHS agrees with the finding and accepts the recommendation.
View Audit 318521 Questioned Costs: $1
Finding 485468 (2022-004)
Material Weakness 2022
City of Greeley
CO
Reporting Procurement, Suspension & Debarment Subrecipient Monitoring § 200.502 § 200.508
Condition: The City did not have sufficient controls in place to ensure that the schedule of expenditures of federal awards was prepared correctly. Planned Corrective Action: The City hired a full-time Grants Manager in February 2024 to establish procedures to track grants that are awarded and expen...
Condition: The City did not have sufficient controls in place to ensure that the schedule of expenditures of federal awards was prepared correctly. Planned Corrective Action: The City hired a full-time Grants Manager in February 2024 to establish procedures to track grants that are awarded and expended at the City. A grant committee has been established with key personnel in the City that works with grants and monitoring spreadsheets have been developed to track pending grant applications and awarded grant activity. These tools will be further enhanced with key due dates to ensure that grants are applied for by the required deadlines and requests for reimbursement are completed in a timely manner. In addition, the City will research grant management software options to further enhance grant monitoring. Contact person responsible for corrective action: Stacey Swanson, Grant & Special Revenue Manager Anticipated Completion Date: March 31, 2025
View Audit 318197
Finding 485461 (2022-004)
Material Weakness 2022
Community Development Partnership
MA
Allowable Costs / Cost Principles Cash Management Material Weakness § 200.303
A consistent and substantiated methodology for accounting for indirect costs to be allocated was implemented in FY 23 and remains in place. Anticipated Completion Date-Completed.Responsible Contact Person-Kathleen Boyce, CFAO
A consistent and substantiated methodology for accounting for indirect costs to be allocated was implemented in FY 23 and remains in place. Anticipated Completion Date-Completed.Responsible Contact Person-Kathleen Boyce, CFAO
View Audit 318188
Finding 485264 (2022-008)
Material Weakness 2022
Village of North Syracuse Housing Authority
NY
HUD Housing Programs Cash Management Internal Control / Segregation of Duties
When the new director, Robert Weismore, was hired on September 7, 2022, he replaced the former director and 3 staff members. In October he hired the current staff of Ms. Schaefer, Ms. Lynn. Ms. Filipski was hired as a part time employee in the middle of September 2022. For the next 2 months the staf...
When the new director, Robert Weismore, was hired on September 7, 2022, he replaced the former director and 3 staff members. In October he hired the current staff of Ms. Schaefer, Ms. Lynn. Ms. Filipski was hired as a part time employee in the middle of September 2022. For the next 2 months the staff reviewed each file and recalculated the figures using the correct payment standards for the necessary period and also used the September 1, 2022 approved utility schedule installed by the current staff. The recalculations caused the North Syracuse Housing Authority to reimburse $25,463 to previously miscalculated tenants. Also, had to repa HUD $23,000. The current payment standards are up to date and the current utility schedule was updated effective 7/1/2023 and will be updated effective 7/1/24 and each July thereafter.
View Audit 318023
Finding 485263 (2022-007)
Material Weakness 2022
Village of North Syracuse Housing Authority
NY
HUD Housing Programs Cash Management
Please see 2020-008 regarding payment standards and utility schedules. The current staff updated the current rent reasonableness comparisons during the summer of 2023. This was accomplished by completing a survey of area wide rents and amenities for comparable units. Each folder has a rent reasonabl...
Please see 2020-008 regarding payment standards and utility schedules. The current staff updated the current rent reasonableness comparisons during the summer of 2023. This was accomplished by completing a survey of area wide rents and amenities for comparable units. Each folder has a rent reasonableness form showing the comparables and justifying the rent being changed is eligible and within reason.
View Audit 318023
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