Corrective Action Plans

Finding 46634 (2022-004)

Significant Deficiency 2022

AK

Cash Management Significant Deficiency Internal Control / Segregation of Duties § 200.305

2022-004 Significant Deficiency in Compliance and Internal Control over Compliance - Collateralization Special Tests Same as 2022-002 above. 2022-002 Significant Deficiency in Compliance and Internal Control over Compliance ? Collateralization Special Tests Name and Contact Person: Janelle Friday, T...

2022-004 Significant Deficiency in Compliance and Internal Control over Compliance - Collateralization Special Tests Same as 2022-002 above. 2022-002 Significant Deficiency in Compliance and Internal Control over Compliance ? Collateralization Special Tests Name and Contact Person: Janelle Friday, Tribal Administrator Corrective Action: Klawock Cooperative Association has switched banks and will collateralize the accounts. Proposed Completion Date: June 30, 2023

View Audit 41367

Finding 46547 (2022-001)

Material Weakness 2022

Evangeline Booth Friendship House Residence Inc., A Texas Corporation

TX

Questioned Costs Special Tests & Provisions Cash Management

1 CORRECTIVE ACTION PLAN Project Legal Name: Evangeline Booth Friendship House Fort Worth, TX (A Project of Evangeline Booth Friendship House Residence, Inc., a Texas Corporation) HUD Project No.: 113-EE041 Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2021-9/30/2022 Corrective Actio...

1 CORRECTIVE ACTION PLAN Project Legal Name: Evangeline Booth Friendship House Fort Worth, TX (A Project of Evangeline Booth Friendship House Residence, Inc., a Texas Corporation) HUD Project No.: 113-EE041 Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2021-9/30/2022 Corrective Action Plan prepared by: Name: Sriparna Mitra Position: HUD Specialist, THQ (Legal) Telephone Number: 404-728-6700 A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Finding 2022-001 a. Comments on the Finding and Each Recommendation Management agrees with the finding and is taking steps to address the issue that caused it. The $6,500 will be repaid to the property. b. Action(s) Taken or Planned on the Finding As of January 10, 2023, the check request for the reimbursement to Evangeline Booth Friendship House has been approved. Reimbursement is anticipated in the near future. B. Status of Corrective Actions on Findings Reported in the Schedule of the Status of Prior Year Findings, Questioned Costs and Recommendations Finding 2021-001 Cleared.

View Audit 49448 Questioned Costs: $1

Finding 46539 (2022-001)

Material Weakness 2022

Booth Residence San Antonio, Inc., A Texas Corporation

TX

Questioned Costs HUD Housing Programs Special Tests & Provisions

CORRECTIVE ACTION PLAN Project Legal Name: Catherine Booth Garden Apartments San Antonio, TX (? Project of Booth Residence San Antonio, Inc., a Texas Corporation) HUD Project No.: 115-EE072 Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2021-1/11/2022 (day before sale) Corrective Acti...

CORRECTIVE ACTION PLAN Project Legal Name: Catherine Booth Garden Apartments San Antonio, TX (? Project of Booth Residence San Antonio, Inc., a Texas Corporation) HUD Project No.: 115-EE072 Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2021-1/11/2022 (day before sale) Corrective Action Plan prepared by: Name: Sriparna Mitra Position: HUD Specialist, THQ (Legal) Telephone Number: 404-728-6700 A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Finding 2022-001 a. Comments on the Finding and Each Recommendation The auditee agrees with the finding. Management agrees with the recommendation to ask HUD whether a payment should be sent to HUD or the new owner of the property. b. Action(s) Taken or Planned on the Finding The property was sold subsequent to year end and the reserve was transferred to the buyer. Management has reached out to HUD to ask where the payment should be made, as the auditee no longer has access to the reserve. 1. Finding 2021-001 Unresolved. See finding 2022-002 2. 2021-002 Cleared. 3. 2021-003 Cleared.

View Audit 49099 Questioned Costs: $1

Finding 46480 (2022-002)

Significant Deficiency 2022

Aid Upstate

SC

Cash Management Significant Deficiency Internal Control / Segregation of Duties

Contact Person: Tracy Carr, Andrew Hall Management Response: We agree with the auditors? comments and the following action plan will be taken to implement internal control procedures to allow proper segregation of duties: Grant reimbursement requests are often prepared with a small window befor...

Contact Person: Tracy Carr, Andrew Hall Management Response: We agree with the auditors? comments and the following action plan will be taken to implement internal control procedures to allow proper segregation of duties: Grant reimbursement requests are often prepared with a small window before the due date. Additional requirements have added time to properly prepare reimbursement reports. Gathering all supporting documentation before submission has increased the time needed before the complete reimbursement request package is ready. While preparing the reimbursement requests, a staff member, other than the preparer, will review the reports before submission for completion. Completion Date: Beginning September 1, 2023 and thereafter.

View Audit 51892

Finding 46427 (2022-004)

Significant Deficiency 2022

City of Cape Coral, Florida

FL

Period of Performance Procurement, Suspension & Debarment Allowable Costs / Cost Principles

FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Housing and Urban Development 2022-004 Community Development Block Grant ? Assistance Listing number: 14.218 Recommendation: We recommend the City establish cutoff procedures for the accrual of grant related reimbursements to ensure expendit...

FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Housing and Urban Development 2022-004 Community Development Block Grant ? Assistance Listing number: 14.218 Recommendation: We recommend the City establish cutoff procedures for the accrual of grant related reimbursements to ensure expenditures are invoiced within the appropriate contract dates as specified by the agreements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will ensure that grant expenditures processed after the end of the fiscal year are thoroughly reviewed to ensure they are recorded in the correct fiscal year. Name(s) of the contact person(s) responsible for corrective action: Mark C. Mason, CPA, Financial Services Director; Juan G. Guerra, ICMA-CM, CPA, Controller Planned completion date for corrective action plan: December 31, 2023

View Audit 46467

Finding 46422 (2022-002)

Significant Deficiency 2022

Wakemed

NC

Eligibility Cash Management Reporting

Finding Number: 2022-002 Condition: WakeMed charged costs associated with ineligible individuals to the grant. During testing of 60 patients, we identified one patient who should not have been submitted to HRSA for reimbursement, as they were covered by insurance and, therefore, ineligible. Planned ...

Finding Number: 2022-002 Condition: WakeMed charged costs associated with ineligible individuals to the grant. During testing of 60 patients, we identified one patient who should not have been submitted to HRSA for reimbursement, as they were covered by insurance and, therefore, ineligible. Planned Corrective Action: WakeMed identified all HRSA patients with other documented insurance within the system. Each claim was reviewed to identify patients with active insurance coverage. Patients identified with active insurance coverage were considered ineligible for grant purposes, and the HRSA payments are in the process of being refunded. These costs were removed from the SEFA. In addition, WakeMed has written off all outstanding HRSA claims. Contact person responsible for corrective action: Terry Flynn, Director, Reimbursement Anticipated Completion Date: 06/14/2023

View Audit 46463

Finding 46400 (2022-005)

Material Weakness 2022

New Mexico Department of Homeland Security & Emergency Management

NM

Reporting Cash Management Material Weakness § 200.302 § 200.303

REPORTING Recommendation: We recommend the Department review the instructions for completion of the federal financial reports with training provided to the program staff preparing and reviewing the federal financial reports to ensure submitted reports are complete and timely. We recommend the D...

REPORTING Recommendation: We recommend the Department review the instructions for completion of the federal financial reports with training provided to the program staff preparing and reviewing the federal financial reports to ensure submitted reports are complete and timely. We recommend the Department implement effective processes and procedures to maintain the submitted reports and the documentation used to prepare the reports in the files of the Department. Corrective Action: The Department understands the issues and is taking corrective action to improve reporting. Due to the New Mexico emergent events that took place in FY22, the Department made the emergent events the Department?s priority and onboarding became a secondary focus for the Department. In FY23, the Department has shifted its priority to onboarding across the Department, and we have onboarded a Grants Unit Manager to oversee the reporting requirements of all federal grants. A procedural checklist will be implemented to ensure that: 1. the recipient share section is completed, 2. that financial reports are submitted to the Department timely, and 3. all Performance Progress Reports as submitted. Due Date of Completion: June 30, 2023 Responsible Person(s): Chief Financial Officer

View Audit 40971

Finding 46399 (2022-004)

Material Weakness 2022

New Mexico Department of Homeland Security & Emergency Management

NM

Cash Management Subrecipient Monitoring Material Weakness § 200.303

CASH MANAGEMENT Recommendation: We realize the Department continues to have staff turnover. We recommend the Department review its process and implement effective policies, procedures, and controls to ensure the accounting records appropriately reflect the activity of the grant. The Department sh...

CASH MANAGEMENT Recommendation: We realize the Department continues to have staff turnover. We recommend the Department review its process and implement effective policies, procedures, and controls to ensure the accounting records appropriately reflect the activity of the grant. The Department should consider efficiencies to make the process less cumbersome. While the Department has existing processes at the federal program level, there appears to be a need for higher level monitoring and reconciliation of federal program activity to ensure the completeness of federal program-level reconciliations and reimbursements. The Department should consider further contracting with an outside third party to aid in the process of performing reconciliations and billings. The deficit fund balance in the Federal Grants Fund (40280) should be reviewed and addressed. The Department should evaluate the need to obtain a deficiency appropriation or some other funding to cover this deficit. Corrective Action: The Department partially understands the issue. The Department will internally audit our expenditures to ensure that all transactions include an operating unit. The Department will also establish a checklist to include that all signatures are collected and that applicable documentation is received for reimbursement purposes. As part of our Sub Grant recipient review for Assistance Listings 97.036 and 97.067, we cannot reimburse the subrecipient until they submit applicable receipts for reimbursement and answer all requests for information as required by FEMA. Due Date of Completion: June 30, 2023 Responsible Person(s): Chief Financial Officer, Grants Unit Manager

View Audit 40971

Finding 46357 (2022-038)

Material Weakness 2022

State of West Virginia

WV

Questioned Costs Cash Management § 200.303 § 200.305

SUBRECIPIENT CASH MANAGEMENT Department of Health and Human Resources (DHHR) Assistance Listing Number 93.788 The DHHR Bureau for Behavioral Health concurs with the recommendation to mandate additional documentation to support amounts of drawdowns that appear to exceed a subrecipient's immediate ...

SUBRECIPIENT CASH MANAGEMENT Department of Health and Human Resources (DHHR) Assistance Listing Number 93.788 The DHHR Bureau for Behavioral Health concurs with the recommendation to mandate additional documentation to support amounts of drawdowns that appear to exceed a subrecipient's immediate cash needs. Upon identification of the condition that led to this finding, the bureau provided additional guidance to all internal grant staff. The guidance was distributed on October 25, 2022 and requires a documented justification for approval of any invoice that appears to exceed 10% of total grant amount for cash on hand. The bureau also intends to seek out and provide technical assistance and/or training for internal staff and subrecipients to ensure they understand the cash management requirements within 2 CFR 200.305.

View Audit 40967 Questioned Costs: $1

Finding 46292 (2022-024)

Significant Deficiency 2022

State of West Virginia

WV

Cash Management § 200.303

CASH MANAGEMENT Southern West Virginia Community and Technical College, West Virginia Northern Community and Technical College, and Mountwest Community and Technical College Assistance Listing Number 84.425E, 84.425F, 84.425J, 84.425M Southern West Virginia Community and Technical College (SWVCC) r...

CASH MANAGEMENT Southern West Virginia Community and Technical College, West Virginia Northern Community and Technical College, and Mountwest Community and Technical College Assistance Listing Number 84.425E, 84.425F, 84.425J, 84.425M Southern West Virginia Community and Technical College (SWVCC) response SWVCC has implemented new procedures for drawdowns of federal funds. Federal grants are done on a reimbursement basis. Due to the unpredictability of when invoices may be processed at the State level, SWVCC will ?front? the expenses from State funds moving forward. Separate accounts have been set up in our accounting system for this purpose. Once invoices have been paid and posted to the wvOasis accounting system, SWVCC will run periodic reports to request reimbursement of grant eligible expenses. Documentation will be completed demonstrating the exact expenses (transactions) being requested for reimbursement and the expenses will be reviewed before a drawdown is approved. This documentation will be maintained for audit review. These procedures are in place as of January 2023. West Virginia Northern Community and Technical College (WVNCC) response WVNCC has added a layer of control by transferring the task of federal fund drawdowns from the Comptroller to the Accountant Senior to the Comptroller and CFO. In addition, WVNCC has transferred the task of reconciling federal funds from the Accountant Senior to the Comptroller. This action was implemented in January 2023. Mountwest Community and Technical College (MCTC) response Effective February 2022, policies and procedures were implemented to ensure drawdown requests were made through the issuance of G5 drawdown forms. For the one instance where approval signature occurred after the draw of funds, approval was obtained via email. Policies and procedures were enhanced to ensure approvals occur before drawdown from the CFO for transactions and are documented.

View Audit 40967

Finding 46260 (2022-019)

Significant Deficiency 2022

State of West Virginia

WV

Cash Management Matching / Level of Effort / Earmarking § 200.303

CASH MANAGEMENT West Virginia Division of Rehabilitation Services (WVDRS) Assistance Listing Number 84.126 WVDRS will review current cash approval procedures by April 2023 and make appropriate modifications as necessary to ensure all evidence of cash draw approval is maintained within our records.

View Audit 40967

Finding 46182 (2022-002)

Significant Deficiency 2022

Cle Elum-Roslyn School District No. 404

WA

Questioned Costs Subrecipient Monitoring Internal Control / Segregation of Duties

The District concurs and will review current year?s indirect rates for ESSER reimbursements.

View Audit 41236 Questioned Costs: $1

Finding 46163 (2022-002)

Significant Deficiency 2022

Shepherd Public School District

MI

Cash Management Reporting School Nutrition Programs

Finding 2022-002 ? REPORTING Type: Significant Deficiency in Internal Control! Noncompliance ? Reporting Program: Child Nutrition Cluster (ALN 10.553, 10.555 and 10.559) Condition: Meals claimed were not supported by count sheets for lunch for one of the two months meals were tested. Criteria: The D...

Finding 2022-002 ? REPORTING Type: Significant Deficiency in Internal Control! Noncompliance ? Reporting Program: Child Nutrition Cluster (ALN 10.553, 10.555 and 10.559) Condition: Meals claimed were not supported by count sheets for lunch for one of the two months meals were tested. Criteria: The District is required to claim meals served, by category, based on reports provided from individual meal serve counts. Cause: This condition was caused by an insufficient internal control process for comparison of supporting documentation of meal counts to meal claims. Effect: Based on a comparison of meals claimed to reports provided from individual meal serve counts, the District has underclaimed reimbursement for the year by an immaterial amount. Questioned Costs: None. Recommendation: We recommend that the District review their process of meal claims and make necessary changes to ensure that all meals claimed, by category, agree to supporting documentation. Corrective Action Plan: Shepherd Public Schools Food Service Department will implement internal control review process to ensure that individual meal serve counts match identically the meals claimed by reviewing original count sheets at the time of certification of meal claims. Either the food service director or assigned designee will verify counts at the end of each month. This internal control review process will begin effective with the October 2022 claims report.

View Audit 41016

Finding 46162 (2022-001)

Material Weakness 2022

Shepherd Public School District

MI

Cash Management School Nutrition Programs Material Weakness

Finding 2022-001 ? EXCESS FUND BALANCE IN FOOD SERVICE FUND Type: Material Weakness in Internal Control / Noncompliance ? Special Tests and Provisions Program: Child Nutrition Cluster (ALN 10.553, 10.555 and 10.559) Condition: As of year-end the District had a fund balance in the non-profit food ser...

Finding 2022-001 ? EXCESS FUND BALANCE IN FOOD SERVICE FUND Type: Material Weakness in Internal Control / Noncompliance ? Special Tests and Provisions Program: Child Nutrition Cluster (ALN 10.553, 10.555 and 10.559) Condition: As of year-end the District had a fund balance in the non-profit food service fund in excess of three months' operating expenses by approximately $165,196. Criteria: The USDA requires that the District limit its net cash resources to an amount that does not exceed 3 months average expenditures of the nan-profit food service fund per requirements in 7 CFR Part 210. 14(b). Cause: This condition was caused by the meal claims increasing and having more reimbursements come in than anticipated. Effect: The District will be required to develop a spending plan for reducing the balance to an acceptable level during the following school year. The plan must be submitted to MDE, Office of School Support Services, for prior approval. Recommendation: We recommend that the District develop a spending plan as required by MDE, and submit the plan at their earliest convenience. Corrective Action Plan: Shepherd Public Schools will work with MDE to create a spenddown plan to address the excess fund balance in the food service fund. This plan will include allowable equipment upgrades and replacements to be crafted in collaboration with the food service director, district business manager and superintendent, as well as any other members deemed appropriate by superintendent. The process of creating the plan is expected to begin immediately, with compliance of 7CFR Part 210.14(b) to be met no later than June 30, 2023.

View Audit 41016

Finding 46148 (2022-001)

Significant Deficiency 2022

Signature Theatre, Inc.

VA

Cash Management Period of Performance Significant Deficiency

2022-001 Revenue Recognition Views of Responsible Officials and Corrective Action Plan: Responsible Officials: Maggie Boland, Managing Director Valerie Bunns, Director of Finance and Administration Corrective Action Plan: Signature will incorporate training on ASU 2018-08, Not-for-Profit Entities (T...

2022-001 Revenue Recognition Views of Responsible Officials and Corrective Action Plan: Responsible Officials: Maggie Boland, Managing Director Valerie Bunns, Director of Finance and Administration Corrective Action Plan: Signature will incorporate training on ASU 2018-08, Not-for-Profit Entities (Topic 958) related to revenue recognition of pledges and contributions for the appropriate personnel.

View Audit 40745

Finding 46124 (2022-002)

Material Weakness 2022

Otto-Eldred School District

PA

Internal Control / Segregation of Duties Cash Management

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 ...

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: Jodi Flexman, Business Manager, has received, reviewed and accepted all journal entries, footnote disclosures and draft financial statements proposed for the current year audit and will continue to review similar information for the year ending June 30, 2023 and 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.

View Audit 42070

Finding 46109 (2022-001)

Significant Deficiency 2022

Reynolds School District

OR

Cash Management Significant Deficiency

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 imple...

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 40856

Finding 46101 (2022-001)

None 2022

Crf Xii, Inc. Dba Prov. Place of Bloomington Apartments

IN

Cash Management HUD Housing Programs Reporting

Findings - Federal Award Programs Audit: U.S. Department of Housing and Urban Development Finding 2022-001: Section 223(f) Loan Program, CFDA 14.157 Recommendation: Make the deposit to the residual receipts account as required and ensure that all future residual receipts amounts are deposited with...

Findings - Federal Award Programs Audit: U.S. Department of Housing and Urban Development Finding 2022-001: Section 223(f) Loan Program, CFDA 14.157 Recommendation: Make the deposit to the residual receipts account as required and ensure that all future residual receipts amounts are deposited within 90 days after year end. Action Taken: Management will make the required residual receipts deposit as soon as possible and will ensure compliance in the future.

View Audit 41495

Finding 46063 (2022-001)

Significant Deficiency 2022

Simcha, Inc.

OH

HUD Housing Programs Cash Management Internal Control / Segregation of Duties

Management will create a balancing of the liability account and bank statement to be reviewed as part of the monthly balance sheet reconciliations to adhere to the HUD regulations. Responsible person is William Bode, Controller 216.504.6462

View Audit 40501

Finding 46061 (2022-003)

Significant Deficiency 2022

Johnstown-Cambria County Airport Authority

PA

Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management

Airport Improvement Program (AIP) Award 3-42-0045-055-2020 ? CFDA No. 20.106 Name of contact person ? Heather Tomasko, Assistant Manager Internal Controls over Compliance: Significant Deficiency: See Finding #2022-002

View Audit 40645

Finding 46060 (2022-002)

None 2022

Johnstown-Cambria County Airport Authority

PA

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking

Airport Improvement Program (AIP) Award 3-42-0045-055-2020 ? CFDA No. 20.106 Name of contact person ? Heather Tomasko, Assistant Manager Recommendation: We recommend that management develop a process of tracking operating expenses used for reimbursement requests and implement an internal contr...

Airport Improvement Program (AIP) Award 3-42-0045-055-2020 ? CFDA No. 20.106 Name of contact person ? Heather Tomasko, Assistant Manager Recommendation: We recommend that management develop a process of tracking operating expenses used for reimbursement requests and implement an internal control procedure to avoid duplicating expenses from previous reimbursement requests. Based on our analysis of the Authority?s 2022 operating expenses, the Authority has over $100,000 in unsubmitted/unreimbursed operating expenses that appear eligible for AIP 55 to cover the questioned costs. Therefore, we also recommend the Authority contact the Federal Aviation Administration and inquire about the procedure to revise the reimbursement requests that included duplicate expenses. Further, we recommend that management review subsequent reimbursement requests to ensure accuracy and revise, if necessary. Action Taken: Management agrees with the recommendations. Management will contact the Federal Aviation Administration to determine the process to revise the reimbursement requests using other eligible expenses. Further, we will develop an internal control procedure to prevent future errors. Proposed Completion Date: June 15, 2023.

View Audit 40645 Questioned Costs: $1

Finding 46058 (2022-003)

Significant Deficiency 2022

Colona Grade School District No. 190

IL

Subrecipient Monitoring Cash Management Significant Deficiency § 200.305

Finding No.: 2022- 003 Condition: The District's expenditure report filed for June 30, 2022 included expenditures paid in July and August 2022. These amounts were not reported as committed or obligated. Plan: Grant expenditure reports will be prepared on the cash basis and obligations reported. ...

Finding No.: 2022- 003 Condition: The District's expenditure report filed for June 30, 2022 included expenditures paid in July and August 2022. These amounts were not reported as committed or obligated. Plan: Grant expenditure reports will be prepared on the cash basis and obligations reported. The liquidation of the obligations will be reported on subsequent liquidation reports. Anticipated Date of Completion: August 31, 2022 Name of Contact Person: Dr. Mike Ruff, Superintendent Management Response: There is no disagreement with this finding and management will monitor all future federal reimbursement requests. Committed and obligated expenditures will be reported appropriately, and will be paid within 90 days after project completion.

View Audit 40633

Finding 46046 (2022-001)

Significant Deficiency 2022

Valley Children's Healthcare

CA

Cash Management Reporting Significant Deficiency

As required by the OMB Uniform Guidance, we have provided our response and corrective action plan addressing the finding in the Schedule of Findings and Questioned Costs for the year ended September 30, 2022. Management?s Views and Corrective Action Plan Finding No: 2022-001: Reporting ? Significa...

As required by the OMB Uniform Guidance, we have provided our response and corrective action plan addressing the finding in the Schedule of Findings and Questioned Costs for the year ended September 30, 2022. Management?s Views and Corrective Action Plan Finding No: 2022-001: Reporting ? Significant Deficiency in Internal Control Over Compliance Federal Program Information Federal Agency: U.S Department of Health and Human Services, Health Resources and Services Administration (HRSA) Assistance Listing No: 93.498 COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Award Year 2020-2021 Corrective Action Planned Management has implemented a corrective action plan. Management has added an additional layer of review control over the completeness and accuracy of expenditures and calculations included in all submissions. Person Responsible for Corrective Action: Stephanie Vance, VP Finance Anticipated Completion Date: September 30, 2022

View Audit 51260

Finding 46043 (2022-001)

Significant Deficiency 2022

Hopewell Redevelopment and Housing Authority

VA

HUD Housing Programs Matching / Level of Effort / Earmarking Cash Management

December 29, 2022 RE: Corrective Action Plan for Finding No.2022-001 Finding No. 2022-001 Housing Choice Voucher, CFDA #14.871 Low Rent Public Housing, CFDA #14.850 Compliance Requirement: Activities Allowed or Unallowed Type of Finding: Noncompliance, Significant Deficiency The Business Activities ...

December 29, 2022 RE: Corrective Action Plan for Finding No.2022-001 Finding No. 2022-001 Housing Choice Voucher, CFDA #14.871 Low Rent Public Housing, CFDA #14.850 Compliance Requirement: Activities Allowed or Unallowed Type of Finding: Noncompliance, Significant Deficiency The Business Activities and State and Local programs had not generated sufficient cash required to reimburse the revolving fund for expenses incurred on its behalf before the end of the operating cycle. Corrective Action: The Housing Authority will reconcile and settle interfund balances on a monthly basis and implement greater oversight with review and sign off; confirming the reconciliation is complete no later than the 10th calendar day of the following month. In addition, the Authority will establish controls to restrict interfund transactions for which there is no certainty of reimbursement before the accounting period cut-off by documenting that reimbursement will occur no later than 30 calendar days after obligation/disbursement. If unable to confirm reimbursement within 30 calendar days, no disbursement will be made for business activities until reimbursement is certain to occur within the established 30-day timeframe. Please contact Lisa Wilson at Lisa.Wilson@hopewellrha.org for this corrective action.

View Audit 50618

Finding 46032 (2022-001)

Material Weakness 2022

Northern Wells Community Schools

IN

Questioned Costs School Nutrition Programs Cash Management § 200.303

FINDING 2022-001 Information on the federal program: Subject: Child Nutrition Cluster - Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program, After School Snacks, Summer Food Service Program for Children Assistance Lis...

FINDING 2022-001 Information on the federal program: Subject: Child Nutrition Cluster - Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program, After School Snacks, Summer Food Service Program for Children Assistance Listing Number: 10.553, 10.555, 10.559 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Material Weakness Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the reporting compliance requirement. Context: We noted that for four claims in a sample of four, the meal counts were over/under claimed for the month. We noted that in October 2020, the School Corporation had underclaimed lunches by 212 meals and overclaimed breakfast by 42 meals. In April 2021, the School Corporation had overclaimed breakfast by 397 meals. In October 2021, the School Corporation had underclaimed lunches by 48 meals and snacks by 36 meals. In April 2022, the School Corporation had overclaimed lunches by two meals, snacks by 45 meals, and underclaimed breakfast by 2 meals. Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Going forward, we will have multiple people verifying the data before submission to reimbursement for claims to make sure all meals submitted are accurate and meet the criteria and eligibility of the Child Nutrition Cluster. Responsible Party and Timeline for Completion: The Food Service Director and the Corporation Treasurer are the responsible parties for this corrective action. This will be implemented 4/1/2023.

View Audit 40998 Questioned Costs: $1

Corrective Action Plans

Filters