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Hillsboro Independent School District
TX
Cash Management Equipment & Real Property Management
The District will review their current needs for equipment, charges for student meals, etc. and develop a plan for the reduction of cash balances in the lunchroom fund during the current year ended August 31, 2023.
The District will review their current needs for equipment, charges for student meals, etc. and develop a plan for the reduction of cash balances in the lunchroom fund during the current year ended August 31, 2023.
View Audit 50719
Pono Homes, Inc.
MD
Questioned Costs HUD Housing Programs Cash Management
Recommendation: Training of staff should be performed to bring the staff up to date with the implementation of all residual receipts compliance requirements. Action Taken: The Organization will request HUD approval to pay back the excess residual receipts balance.
Recommendation: Training of staff should be performed to bring the staff up to date with the implementation of all residual receipts compliance requirements. Action Taken: The Organization will request HUD approval to pay back the excess residual receipts balance.
View Audit 51243 Questioned Costs: $1
Burrell Housing Springfield
MO
HUD Housing Programs Special Tests & Provisions Cash Management
View of Responsible Officials and Planned Corrective Actions ? Surplus cash is calculated on a monthly basis. All residual receipts are required to be deposited in a separate federally insured account within 60 days of the fiscal year-end. Burrell Housing Springfield deposited cash surplus into a re...
View of Responsible Officials and Planned Corrective Actions ? Surplus cash is calculated on a monthly basis. All residual receipts are required to be deposited in a separate federally insured account within 60 days of the fiscal year-end. Burrell Housing Springfield deposited cash surplus into a residual receipts account for fiscal year-end June 31, 2021, however the funds were not deposited until after the 60-day deadline. Written instructions are included on the surplus cash calculation spreadsheet to ensure compliance. Responsible party is now Cris Desjardins, Senior Accountant.
View Audit 51238
Clinton Township Voa Elderly Housing, Inc. (partridge Creek)
LA
Cash Management HUD Housing Programs Reporting
Finding Reference Number: 2022-002 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The residual receipts account deficiency was funded on February 25, 2022 in the amount of $46,893. M...
Finding Reference Number: 2022-002 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The residual receipts account deficiency was funded on February 25, 2022 in the amount of $46,893. Management will ensure that the residual receipts account is properly funded in the future. Completion Date: February 25, 2022
View Audit 49898
Clinton Township Voa Elderly Housing, Inc. (partridge Creek)
LA
HUD Housing Programs Cash Management Reporting
Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The excess funds were accrued to submit to HUD. Completion Date: August 3, 2022
Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The excess funds were accrued to submit to HUD. Completion Date: August 3, 2022
View Audit 49898
Pontiac Volunteers of America Elderly Hsg, Inc. (mcdonald Sr.)
LA
Cash Management HUD Housing Programs Reporting
Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The residual receipts account deficiency was funded on February 28, 2022 in the amount of $1,601. Ma...
Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The residual receipts account deficiency was funded on February 28, 2022 in the amount of $1,601. Management will ensure that the residual receipts account is properly funded in the future. Completion Date: February 28, 2022
View Audit 45356
Finding 43669 (2022-006)
Significant Deficiency 2022
Detroit Transportation Corporation
MI
Subrecipient Monitoring Cash Management Significant Deficiency § 200.305
DTC had multiple key leadership changes shortly prior to and during the financial audit. DTC will ensure related policies and procedures are updated, staff trained, and documented evidence is maintained. DTC will comply with 2CFR section 200.305 requirements.
DTC had multiple key leadership changes shortly prior to and during the financial audit. DTC will ensure related policies and procedures are updated, staff trained, and documented evidence is maintained. DTC will comply with 2CFR section 200.305 requirements.
View Audit 44441
Finding 43666 (2022-001)
Material Weakness 2022
The Harry and Jeanette Weinberg Village I, Inc.
MD
HUD Housing Programs Cash Management Internal Control / Segregation of Duties
Finding 2022-001 a. Comments on the Finding and Each Recommendation Management agrees with the finding. b. Action(s) Taken or Planned on the Finding The Residual Receipts deposit was not made timely due to a turnover in staff. Management has trained all accounting staff on this process and the Contr...
Finding 2022-001 a. Comments on the Finding and Each Recommendation Management agrees with the finding. b. Action(s) Taken or Planned on the Finding The Residual Receipts deposit was not made timely due to a turnover in staff. Management has trained all accounting staff on this process and the Controller has implemented tracking procedures to insure timely deposits.
View Audit 44438
Stratford Borough School District
NJ
Cash Management School Nutrition Programs
Purchase Needed Equipment
Purchase Needed Equipment
View Audit 50325
Finding 43645 (2022-003)
Material Weakness 2022
San Diego Workforce Partnership
CA
Cash Management Allowable Costs / Cost Principles Material Weakness
2022 003 - Internal Controls over Cash Draws Material Weakness Federal Program WIOA Covid 19 Employment Recovery - Assistance Listing Number 17.277 Auditor's Notes An effective system of internal controls over compliance is required to ensure that grants are being administered properly. This include...
2022 003 - Internal Controls over Cash Draws Material Weakness Federal Program WIOA Covid 19 Employment Recovery - Assistance Listing Number 17.277 Auditor's Notes An effective system of internal controls over compliance is required to ensure that grants are being administered properly. This includes a system to ensure that invoices for each program are being reimbursed by the correct granting agency and for the correct grant. During the FY 2021 audit, we noted instances where invoices that were reimbursed by a program were subsequently moved to another fund due to a correction of an error. When this occurs, the expense is moved to the other fund, and cash is reimbursed to the initial fund, however, the funds that were drawn down in error are not being remitted back to the granting agency. Rather, the excess funds are held and applied to subsequent invoices that are to be reimbursed by that program, reducing the reimbursements by the amounts of excess cash held. Given that the FY 2021 audit was not issued until late September 202 , this was a known issue during FY 2022 and will remain a finding in the current year. Management's Response San Diego Workforce Partnership conducts a thorough review of invoices and will monitor reclasses to ensure they are being placed in the appropriate funds and not resulting in any excess funding. Once identified, we will assess the balance, report to the proper authorities and remit as required. This is in effect as of Sept 30, 2022. The Controller and VP of Finance will be responsible in ensuring this system is followed.
View Audit 47503
Finding 43636 (2022-001)
Significant Deficiency 2022
Rose Hill House, Inc.
MO
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Cash Management
Recommendation: We recommend the Project review controls to include timely review of year-end financials and surplus cash calculation so surplus cash is deposited timely
Recommendation: We recommend the Project review controls to include timely review of year-end financials and surplus cash calculation so surplus cash is deposited timely
View Audit 47501
Finding 43633 (2022-002)
Significant Deficiency 2022
River Kourt Apartments
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, Finance Director/ShelterCare b. Nathan Smith, Controller/Pinehurst Management 2. The corrective action planned: a. Implement additional internal co...
Management?s Response and Planned Corrective Actions: 1. The name of the contact person(s) responsible for the corrective action a. Kathleen Broadhurst, Finance Director/ShelterCare b. Nathan Smith, Controller/Pinehurst Management 2. The corrective action planned: a. Implement additional internal controls to ensure surplus cash is deposited to residual receipts within 60 days of year end as required by HUD and that replacement reserves are funded as required. i. The $5,830 that was due from 2020 was deposited to proper account on 2/22/2023. ii. Deposit $400 to the replacement reserve to cure the underfunding of the reserve as of 06/30/2022. iii. Reserve balances will be reviewed by staff account each month and the year end balances will be verified by the Accounting Manager or Controller. 3. The anticipated completion date: a. New processes will be implemented by 03/01/2023. Deposit to residual receipts for missed 2020 deposit and catch-up deposit for $400 to reserve for replacement for FY22 were completed 02/22/2023.
View Audit 47500
Finding 43617 (2022-002)
Significant Deficiency 2022
Boys & Girls Club of Dundee Township, Inc.
IL
Questioned Costs Allowable Costs / Cost Principles Cash Management
The Club plans to review the issue with its current procedures and revise them as necessary to provide better controls over grant expenditures.
The Club plans to review the issue with its current procedures and revise them as necessary to provide better controls over grant expenditures.
View Audit 48300 Questioned Costs: $1
Finding 43616 (2022-001)
Material Weakness 2022
Heber Springs School District
AR
Questioned Costs Equipment & Real Property Management Special Tests & Provisions
Heber Springs School District No. 1 Finding Number: 2022-001 Responsible Party: Dr. Andy Ashley, Superintendent Finding: FEDERAL COMMUNICATIONS COMMISSION COVID-19 EMERGENCY CONNECTIVITY FUND -AL NUMBER 32.009 AUDIT PERIOD - YEAR ENDED JUNE 30, 2022 Corrective Action Plan: Heber Springs Schools wi...
Heber Springs School District No. 1 Finding Number: 2022-001 Responsible Party: Dr. Andy Ashley, Superintendent Finding: FEDERAL COMMUNICATIONS COMMISSION COVID-19 EMERGENCY CONNECTIVITY FUND -AL NUMBER 32.009 AUDIT PERIOD - YEAR ENDED JUNE 30, 2022 Corrective Action Plan: Heber Springs Schools will contact the FCC (Federal Communication Commission) for guidance. Anticipated Completion Date: The district has been in contact with the FCC and will adhere to their guidance and support moving forward.
View Audit 47797 Questioned Costs: $1
Baltimore Voa Living Center, Inc.
LA
Cash Management HUD Housing Programs Reporting
Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The residual receipts account deficiency was funded on July 27, 2022, in the amount of $18,682. Ma...
Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The residual receipts account deficiency was funded on July 27, 2022, in the amount of $18,682. Management will ensure that the residual receipts account is properly funded in the future. Completion Date: July 27, 2022
View Audit 39801
Finding 43600 (2022-005)
Material Weakness 2022
Independent School District No. 547
MN
Internal Control / Segregation of Duties Cash Management Material Weakness
Reporting Material Weakness in Internal Control Over Compliance Finding Summary: The District has no procedure in place for review of monthly meal counts submitted for reimbursement from the Minnesota Department of Education. Responsible Individuals: Peter Haapala, Superintendent Corrective Action P...
Reporting Material Weakness in Internal Control Over Compliance Finding Summary: The District has no procedure in place for review of monthly meal counts submitted for reimbursement from the Minnesota Department of Education. Responsible Individuals: Peter Haapala, Superintendent Corrective Action Plan: The District will update their reporting process to ensure that there is review of monthly meal counts submitted for reimbursement from the Minnesota Department of Education. Anticipated Completion Date: June 30, 2023
View Audit 39323
Eugene Smilovic Housing Development Fund Corporation
NY
HUD Housing Programs Cash Management
We will regularly perform surplus calculation and comply with the required funding of the residual receipts account and will fund the shortfall immediately.
We will regularly perform surplus calculation and comply with the required funding of the residual receipts account and will fund the shortfall immediately.
View Audit 39759
Finding 43490 (2022-007)
Material Weakness 2022
Goshen Community Schools
IN
Subrecipient Monitoring Reporting Cash Management § 200.207 § 200.303 § 200.327
FINDING 2022-007 Contact Person Responsible for Corrective Action: Whitney Dixon, Treasurer Contact Phone Number: 574-533-8631 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Requests for Reimbursements including supporting documentation, including f...
FINDING 2022-007 Contact Person Responsible for Corrective Action: Whitney Dixon, Treasurer Contact Phone Number: 574-533-8631 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Requests for Reimbursements including supporting documentation, including financial and programmatic records, will be retained for a period no less than three years from the date of submission of the final expenditure report. Reimbursement Requests will be accompanied by supporting documentation to ensure expenditures are from the correct fund. Anticipated Completion Date: May 2023
View Audit 45028
Finding 43488 (2022-005)
Material Weakness 2022
Goshen Community Schools
IN
Cash Management Subrecipient Monitoring Material Weakness § 200.303
FINDING 2022-005 Contact Person Responsible for Corrective Action: Whitney Dixon, Treasurer Contact Phone Number: 574-533-8631 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Cash Management Requests for reimbursement will not be submitted until the ...
FINDING 2022-005 Contact Person Responsible for Corrective Action: Whitney Dixon, Treasurer Contact Phone Number: 574-533-8631 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Cash Management Requests for reimbursement will not be submitted until the Treasurer has attached the supporting documentation from the financial software system (member schools will provide documentation). The documentation will be reviewed and approved by the Executive Director of ECSEC prior to submission to the Treasurer. The reimbursement request will require an approval signature from the Chief Financial Officer/Treasurer prior to submittal. Completed as of: May 2023
View Audit 45028
Blissfield Community Schools
MI
Special Tests & Provisions Cash Management School Nutrition Programs
Blissfield Community Schools respectfully submits the following corrective action plan for the year ended June 30,2022. Auditor: Maner Costerisan 2425 E. Grand River Avenue, Suite 1 Lansing, MI 48912 Audit Period: Year ended June 30,2022 Finding - Financial Statement Audit: None noted Finding ? Fede...
Blissfield Community Schools respectfully submits the following corrective action plan for the year ended June 30,2022. Auditor: Maner Costerisan 2425 E. Grand River Avenue, Suite 1 Lansing, MI 48912 Audit Period: Year ended June 30,2022 Finding - Financial Statement Audit: None noted Finding ? Federal Award: 2022-001 EXCESS FUND BALANCE - NONPROFIT FOOD SERVICE FUND Recommendation: The District should continue a spending plan to improve the food quality or take other action to improve non-profit food service per applicable federal regulations. Action to be taken: The business office will continue to submit spending down plan to MDE for board approval. Anticipated completion date: June 2023 Responsible party: Chief Financial Officer, Judy Pfund and Food Service Director, Amy Gschwind District Response: A majority of the purchases identified in our spend down plan as a result of our June 30, 2021 financial position were not received until July, so our excess fund balance reflected in our June 30, 2022 reports includes last year?s excess also. Once we have computed the excess, we will look at any additional equipment needs as well as increasing food quality. Respectfully submitted, Judith Pfund, CPA Executive Director of Finance
View Audit 39615
Odessa-Montour Central School District
NY
Cash Management School Nutrition Programs Equipment & Real Property Management
Response: The School District has begun taking action to address this issue, as follows: Equipment Improvement - School Food Service Director, Joe Kilmer, Food Service Manager, Ann Overhiser, and School Business Administrator have plans to improve and replace cafeteria equipment. The replacement p...
Response: The School District has begun taking action to address this issue, as follows: Equipment Improvement - School Food Service Director, Joe Kilmer, Food Service Manager, Ann Overhiser, and School Business Administrator have plans to improve and replace cafeteria equipment. The replacement plan will be completed in conjunction with the District?s Capital Project which is scheduled to be completed by June 30, 2023. Retained Balance for Pending Settlements - Increased wages (extending into 2022 and beyond) The minimum wage in New York State is expected to continue to rise over the next several years according to legislation. The rate will rise to $14.20 per hour by the end of 2022. Annual increases will continue until the rate reaches $15.00 per hour (a 66% increase from 2015-2016 levels). Annual increases will be published by the Commissioner of Labor and based on a number of economic factors. Due to the critical labor shortage, the District recently increased hourly wages for food service helpers and cooks in order to attract additional workers to maintain operations. Enhanced Meals - Food Service Director Joseph Kilmer and Food Service Manager, Ann Overhiser, continue to take steps to improve food options. They include making improvements to center of the plate options and improving local food options as well. In addition, the District plans to spend a portion of the School Lunch excess cash on cafeteria equipment as a part of its ongoing Capital Project which is expected to be completed by June 30, 2023.
View Audit 51864
University of Mount Olive, Inc.
NC
Student Financial Aid Matching / Level of Effort / Earmarking Subrecipient Monitoring
Name of Responsible Individual: Brian K. Blackburn, Director of Financial Aid Corrective Action: A system error prevented scheduled Pell disbursements from taking place on the appropriate day thus creating a discrepancy in the timing of reporting. This discrepancy created the need for all disburseme...
Name of Responsible Individual: Brian K. Blackburn, Director of Financial Aid Corrective Action: A system error prevented scheduled Pell disbursements from taking place on the appropriate day thus creating a discrepancy in the timing of reporting. This discrepancy created the need for all disbursements to be verified manually and during the time needed to complete verification of the disbursement, the University was out of compliance. New reports have been created to ensure that all scheduled disbursements have disbursed within the University system and in the COD system and are accurately reported within the 15 calendar days as required. In the case of the identified student and their Direct Loan disbursement, the student's Unsubsidized loan was inadvertently disbursed with required documents missing. The University has put in to place a series of reports and measures that ensures a loan will not disburse if a student is missing required documents or is not in one of Powerfaids "Ready to Disburse" statuses. Anticipated Completion Date: March 7,2023
View Audit 51802
Cascade Aids Project
OR
Questioned Costs Cash Management Special Tests & Provisions
Recommendation: We recommend the Organization implement a more robust grant review process to ensure that personnel involved in managing grant funds and requests for reimbursement are aware of any special tests or provisions prior to submitting applications for reimbursement under federal programs. ...
Recommendation: We recommend the Organization implement a more robust grant review process to ensure that personnel involved in managing grant funds and requests for reimbursement are aware of any special tests or provisions prior to submitting applications for reimbursement under federal programs. Action Taken: CAP acknowledges the finding and has the following action steps: CAP has implemented a more robust grant review process to include circulating grant requirements and contracts to all staff involved in grant and budget management and reimbursement including program and finance staff. At least one grants manager will attend any information/orientation sessions for federal funding and a grant ?kick off? meeting will occur at the beginning of new federal grant cycles to ensure that information is shared and tracked for any provisions or special tests. We also have a multi-step reimbursement/payment approval process to ensure compliance.
View Audit 48497 Questioned Costs: $1
Finding 43298 (2022-005)
Material Weakness 2022
YWCA West Central Michigan
MI
Questioned Costs Cash Management Material Weakness
Finding Number: 2022-005 Condition: Controls in place did not ensure the Organization verified rent paid is reasonable in relation to rents being charged in the area for comparable space. Planned Corrective Action: The Project Heal department verifies rent reasonableness before submission for gran...
Finding Number: 2022-005 Condition: Controls in place did not ensure the Organization verified rent paid is reasonable in relation to rents being charged in the area for comparable space. Planned Corrective Action: The Project Heal department verifies rent reasonableness before submission for grant reimbursement and/or billing is made to the finance department. The Staff Accountant called landlords to verify space against rent amount to ensure the amount charged was reasonable and verified against billing. Continuing forward, the finance department will work Project Heal to ensure all rent is paid according to space and area. Contact person responsible for corrective action: Kelly Scott, Deputy CEO Anticipated Completion Date: 4/30/2023
View Audit 39808 Questioned Costs: $1
Finding 43283 (2022-004)
Material Weakness 2022
Cattaraugus County Project Head Start Inc.
NY
Questioned Costs Cash Management Allowable Costs / Cost Principles
Allowable Cost/Cost Principles Auditor?s Recommendation: On a monthly basis, expenses recorded within the Organization?s general ledger system should be reconciled with expenses claimed for reimbursement through Head Start drawdowns. The reconciliation should consider reimbursements and credits rece...
Allowable Cost/Cost Principles Auditor?s Recommendation: On a monthly basis, expenses recorded within the Organization?s general ledger system should be reconciled with expenses claimed for reimbursement through Head Start drawdowns. The reconciliation should consider reimbursements and credits received by the Organization. This reconciliation should be reviewed by someone independent of the preparer. Organization?s Response: Head Start agrees with the recommendation and will continue to prepare grant reconciliations to ensure draw down requests are matched by expenditures. Reconciliations will be approved by Anthony Harenda, Financial Manager, and Danielle Amore, CEO. Monthly reconciliations will be included in the Board of Directors reports. This will be addressed for the year ending December 31, 2023 and in future years.
View Audit 49748 Questioned Costs: $1
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