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Finding 38097 (2022-002)
Significant Deficiency 2022
Albion College
MI
Cash Management Reporting Significant Deficiency § 200.305
Finding Number: 2022-002 Condition: The College drew down HEERF related expenses for the institutional expenditures at a rate that differed from the final, reported expenditures. This was based on the identification of expenditures that were later not included in the final annual reporting, placing ...
Finding Number: 2022-002 Condition: The College drew down HEERF related expenses for the institutional expenditures at a rate that differed from the final, reported expenditures. This was based on the identification of expenditures that were later not included in the final annual reporting, placing the timing of drawdown for reported expenditures to be outside of the cash management regulations. By extension, the institutional quarterly reporting was also incorrect as it is based on the initial expenditure classifications. Planned Corrective Action: The College drew down funds based on expenditures that management deemed to be qualified however, at year-end, concluded to charge other expenditures to the grant causing the mismatch in the timing of drawdowns and final expenditures charged to the grant. Although HEERF and other COVID 19 Pandemic funding has ended, in the future, such expenditures will be discussed and documented prior to the drawing of funds. Contact person responsible for corrective action: Amanda Ewers, Director of Finance and Gary Black, Chief Financial Officer Anticipated Completion Date: Corrected reporting was submitted on March 22, 2023
View Audit 35343
Finding 38075 (2022-002)
Significant Deficiency 2022
West Perry School District
PA
Procurement, Suspension & Debarment Subrecipient Monitoring Cash Management
2022-002 - Cash Management and Reporting Corrective Action Planned: In December 2022, the District did review and enforce existing Board Policies and procedures to ensure that all required quarterly cash on hand and final expenditure reports are properly completed within the required time periods a...
2022-002 - Cash Management and Reporting Corrective Action Planned: In December 2022, the District did review and enforce existing Board Policies and procedures to ensure that all required quarterly cash on hand and final expenditure reports are properly completed within the required time periods and that they are based upon properly reconciled factual information. Anticipated Completion Date: Action has already been taken by the District to resolve the underlying issue of the finding in the current fiscal year and is working through February 2023 to complete all incomplete reports. Contact Person Responsible: Kenneth L. Medina, MBA, Business Manager/Board Secretary
View Audit 28774
Finding 38074 (2022-001)
Significant Deficiency 2022
School District of Milton
WI
Questioned Costs Subrecipient Monitoring Cash Management
Finding #2022-001: #84.425U COVID-19 ? Education Stabilization Fund ? ESSER III Federal Grantor: U.S. Department of Education Pass-through Award Number: 2022-533612-DPI-ESSERFIII-165 Pass-through Entity: Wisconsin Department of Public Instruction Criteria: Wage rate requirements apply...
Finding #2022-001: #84.425U COVID-19 ? Education Stabilization Fund ? ESSER III Federal Grantor: U.S. Department of Education Pass-through Award Number: 2022-533612-DPI-ESSERFIII-165 Pass-through Entity: Wisconsin Department of Public Instruction Criteria: Wage rate requirements apply to the Education Stabilization Fund when laborers and mechanics employed by contractors or subcontractors work on construction contracts more than $2,000. Laborers must be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor (DOL). Nonfederal entities shall include in their contracts subject to wage rate requirements a provision that the contractor or subcontractor comply with those requirements and the DOL regulations. This includes a requirement for the contractor or subcontractor to submit to the District weekly payrolls and a statement of compliance (certified payrolls). Condition: There was one Education Stabilization Fund construction project performed by a subcontractor. Grant expenditures for the project paid by Education Stabilization Fund totaled $424,000. There was not a prevailing wage clause in the contract and certified payrolls were not received. Cause: The District was not aware that wage rate requirements applied to the construction project until after it was completed. Effect: A reimbursement request was made for expenditures that did not comply with wage rate requirements. Questioned Costs: $424,000. Recommendation: Establish controls to comply with wage rate requirements related to the Education Stabilization Fund. Consider determining if the contractor performing the project in 2021-2022 paid prevailing wage rates for costs reimbursed by the grant. Grantee Response:At the time that we committed to doing this project, we informed our referendum construction manager that we would be using federal funds to pay for this additional work. With us informing them of that, we assumed that all required paperwork would be completed to comply with the Davis-Bacon Act. Unfortunately, we thought this was sufficient notification for them to support us with compliance. In our follow-up communications with our primary HV AC subcontractor we learned at the time when referendum work was contracted in 2019, they were paying prevailing wage. We worked with legal counsel to develop a contract that is compliant with the Davis-Bacon Requirements. To make sure the paperwork is in place copies of such contracts will be sent to the business office before work commences as well as the compliance documentation when work is complete. We are also conducting a review of our written procedures to be completed by June 30, 2023. Contact Person: Carey Bradley Anticipated Completion: June 30, 2023
View Audit 29683 Questioned Costs: $1
Virginia Alliance of Boys & Girls Clubs, Inc.
GA
Subrecipient Monitoring Cash Management Matching / Level of Effort / Earmarking § 200.305
Individual Responsible for Corrective Action Plan: Romero Brown, Virginia Alliance Director Corrective Action: Weekly Monitoring: Management will proactively check the Virginia Portal each week to determine if any payments have been made. This will allow us to stay updated on incoming funds. Cross ...
Individual Responsible for Corrective Action Plan: Romero Brown, Virginia Alliance Director Corrective Action: Weekly Monitoring: Management will proactively check the Virginia Portal each week to determine if any payments have been made. This will allow us to stay updated on incoming funds. Cross Training: Management will initiate cross-training sessions for additional staff members to ensure that Club payments can be processed even in the absence of the current staff. This step will enhance our operational resilience. Calendar Prompts: Management will implement calendar reminders to ensure that payments are promptly presented for processing within five days of receiving the deposit notification. This measure will help us adhere to the required disbursement timeframe. By implementing these actions, we aim to mitigate delays in the disbursement process and establish a more efficient workflow. Anticipated Completion Date: June 30, 2023
View Audit 32474
Finding 38039 (2022-006)
Significant Deficiency 2022
Somerset Academy of Las Vegas
NV
Allowable Costs / Cost Principles Cash Management Significant Deficiency § 200.303
Finding Number: 2022-006 ? Approval of Expense Reimbursement Submittals Corrective Action Plan: All expense reimbursements should be approved in writing. The findings occurred at a time when Academica Nevada was shorthanded. Since that time all open positions have been filled. Grant managers send...
Finding Number: 2022-006 ? Approval of Expense Reimbursement Submittals Corrective Action Plan: All expense reimbursements should be approved in writing. The findings occurred at a time when Academica Nevada was shorthanded. Since that time all open positions have been filled. Grant managers send a request for approval for reimbursement to the applicable school. Approval is in writing, typically via email, prior to the submittal of the reimbursement request. Personnel Responsible for Corrective Action: Nachum Golodner, Academica Director of Accounting Anticipated Completion Date: June 30, 2023
View Audit 32473
Finding 37991 (2022-001)
Significant Deficiency 2022
Salem Baptist Church of Atlanta Housing Foundation, Inc.
GA
Questioned Costs Cash Management HUD Housing Programs
SALEM BAPTIST CHURCH OF ATLANTA HOUSING FOUNDATION, INC. FHA PROJECT NO. 061-EE054-WAH CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2022 Name of Auditee: Salem Baptist Church of Atlanta Housing Foundation HUD Auditee Identification Number: 061-EE054-WAH Federal Award Program: 14.157 Su...
SALEM BAPTIST CHURCH OF ATLANTA HOUSING FOUNDATION, INC. FHA PROJECT NO. 061-EE054-WAH CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2022 Name of Auditee: Salem Baptist Church of Atlanta Housing Foundation HUD Auditee Identification Number: 061-EE054-WAH Federal Award Program: 14.157 Supportive Housing for the Elderly Name of Audit Firm: Aprio, LLP Period covered by the audit: January 1, 2022 to December 31, 2022 Corrective Action Plan Prepared By Name: Denise Crowder Position: Vice President Asset Management, Housing Resource Center, Inc. Telephone number: 404-816-9770 A. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Finding 2022-001 a. During the year ended December 31, 2022, the Project paid several expenses on behalf of an adjacent Project. Neither the mortgagor nor its agents shall make any payments for services, supplies, or materials unless such services are actually rendered for the project or such supplies or materials are delivered to the project and are necessary for its operation. Amounts paid on behalf of another project is considered an unauthorized disbursement of Project assets per the Regulatory Agreement. Recommendation: Management should review procedures surrounding the payment of invoices to ensure funds are being drawn from the correct account. b. Action(s) Taken or Planned on the Finding: Management has spoken to the necessary personnel tasked with recording payments of invoices and reemphasized the importance of paying only invoices relevant to the Property.
View Audit 32499 Questioned Costs: $1
Finding 37986 (2022-006)
Significant Deficiency 2022
New Athens Community Unit School District No. 60
IL
Questioned Costs Procurement, Suspension & Debarment Cash Management
Condition: We noted during ESSER II, ESSER III, and ESSER Digital Equity II testing that there were multiple instances of incorrect reimbursement requests. Both period and amount. Recommendation: The District should compare and reconcile the expenditure reports filed with the Illinois State Board...
Condition: We noted during ESSER II, ESSER III, and ESSER Digital Equity II testing that there were multiple instances of incorrect reimbursement requests. Both period and amount. Recommendation: The District should compare and reconcile the expenditure reports filed with the Illinois State Board of Education with the general ledger before submitting. Management?s Response: Management will take steps to compare and reconcile the expenditure reports filed with the general ledger before submitting. Anticipated Date of Completion: June 30, 2023
View Audit 30777 Questioned Costs: $1
Finding 37965 (2022-003)
Material Weakness 2022
Westmoreland County Community College
PA
Cash Management Reporting
A shared calendar has been created with all activities and due dates indicated to ensure reporting is accurate and timely. An outside consultant has been tasked with balancing all remaining funds, indicating the continued use, putting the reports together and ensuring the reports are posted on the ...
A shared calendar has been created with all activities and due dates indicated to ensure reporting is accurate and timely. An outside consultant has been tasked with balancing all remaining funds, indicating the continued use, putting the reports together and ensuring the reports are posted on the website in a timely manner. The President will ensure this is done by June 2023.
View Audit 28760
Finding 37961 (2022-002)
Material Weakness 2022
Chillicothe City School District
OH
Matching / Level of Effort / Earmarking Subrecipient Monitoring Cash Management
Contracts are being scanned into voucher packets kept in files and copies are retained by Treasurer?s Office. All Board Members, the Superintendent, Administration, Directors, Supervisors, and Business Manager have been told in person, in email, and in phone conversations regarding the $2,000 preva...
Contracts are being scanned into voucher packets kept in files and copies are retained by Treasurer?s Office. All Board Members, the Superintendent, Administration, Directors, Supervisors, and Business Manager have been told in person, in email, and in phone conversations regarding the $2,000 prevailing wage requirement with ESSER federal funds.
View Audit 28619
Swedesboro-Woolwich Consolidated School District
NJ
Cash Management School Nutrition Programs
Purchase Needed Equipment
Purchase Needed Equipment
View Audit 29377
Finding 37928 (2022-001)
Significant Deficiency 2022
Kenwood Properties, Inc. 075-Hd068-Wdd
WI
HUD Housing Programs Cash Management
Finding 2022-001- Surplus Cash Submission and Replacement Reserve Required Deposit Corrective Action Plan A transfer of $6,000 from the operating account to the replacement reserve will be completed which was overlooked last fiscal year. Person(s) Responsible: Kerri Lentz will have Donna Lynch ...
Finding 2022-001- Surplus Cash Submission and Replacement Reserve Required Deposit Corrective Action Plan A transfer of $6,000 from the operating account to the replacement reserve will be completed which was overlooked last fiscal year. Person(s) Responsible: Kerri Lentz will have Donna Lynch make this transfer. Timing for Implementation: Will have complete by April 1, 2023.
View Audit 28339
Finding 37924 (2022-003)
Significant Deficiency 2022
Help-New Mexico, Inc.
NM
Internal Control / Segregation of Duties Subrecipient Monitoring Cash Management § 200.514
FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Agriculture 2022-003 SNAP Employment and Training Program ? Assistance Listing No. 10.537 Recommendation: We recommend that management improve internal control monitoring activities and provide training to staff regarding timely reimbursemen...
FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Agriculture 2022-003 SNAP Employment and Training Program ? Assistance Listing No. 10.537 Recommendation: We recommend that management improve internal control monitoring activities and provide training to staff regarding timely reimbursement requests. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: This deficiency was caused as a result of the change in personnel. In late 2021, all of the accounting personnel for Help left the company and were replaced. Unfortunately, due to this untimely and unexpected departure of key personnel, Help management was unaware of some necessary processes and was not able to properly train the new staff in all matters. Help management will provide additional training to those responsible for preparation and review of the reimbursement requests. In addition, processes will be implemented to ensure that all reimbursement requests are completed on a timely basis in accordance with funding requirements. Names of the contact persons responsible for corrective action: Alicia Nunez, CFO, 602-257-0700 Maria Spelleri, General Counsel, 602-257-6719 Planned completion date for corrective action plan: June 2023
View Audit 38099
Finding 37906 (2022-004)
Significant Deficiency 2022
Bangor Public Schools
MI
Cash Management Significant Deficiency
The District intends to implement policy addressing document retention as well as providing a centralized location for approved personnel to access information related to the financial reporting process. At the conclusion of the audit process, the District?s full population of expenditures related t...
The District intends to implement policy addressing document retention as well as providing a centralized location for approved personnel to access information related to the financial reporting process. At the conclusion of the audit process, the District?s full population of expenditures related to the Education Stabilization Fund were found to be for allowable cost and activities.
View Audit 37968
Finding 37900 (2022-001)
Material Weakness 2022
Foxfire High School
OH
Subrecipient Monitoring Matching / Level of Effort / Earmarking Special Tests & Provisions
Finding Number: 2022-001 Planned Corrective Action: Improve internal controls to make sure the clauses concerning prevailing wage rate are stated in contract if needed and contractor submit copies of payroll records to confirm that prevailing wages were paid. Anticipated Completion Date: 01/09/2023 ...
Finding Number: 2022-001 Planned Corrective Action: Improve internal controls to make sure the clauses concerning prevailing wage rate are stated in contract if needed and contractor submit copies of payroll records to confirm that prevailing wages were paid. Anticipated Completion Date: 01/09/2023 Responsible Contact Person: Lewis Sidwell, Treasurer
View Audit 36938
Finding 37887 (2022-001)
Significant Deficiency 2022
Omak School District No. 19
WA
Subrecipient Monitoring Equipment & Real Property Management Procurement, Suspension & Debarment
Finding ref number:2022-001 Finding caption:The District did not have adequate internal controls over allowable activities and costs, and restricted purpose requirements. Name, address, and telephone of District contact person: Scott Haeberle 619 W. Bartlett Avenue Omak, WA 98841 (509) 826-0320 C...
Finding ref number:2022-001 Finding caption:The District did not have adequate internal controls over allowable activities and costs, and restricted purpose requirements. Name, address, and telephone of District contact person: Scott Haeberle 619 W. Bartlett Avenue Omak, WA 98841 (509) 826-0320 Corrective action the auditee plans to take in response to the finding: To ensure future compliance with Federal requirements related to the Emergency Connectivity Fund grant, the District will confirm and document the unmet needs for all students or staff that receive use of equipment or services funded by the program. All staff associated with the grant will be provided with the requirements for determining unmet needs and eligibility for claim. Anticipated date to complete the corrective action: September 1, 2023
View Audit 35202
Ryder Assisted Care Ii, Inc.
PR
HUD Housing Programs Subrecipient Monitoring Allowable Costs / Cost Principles
Finding Number: 2022-1 Payment of invoices before 30 days of received. The project staff was oriented about the importance of make a payment 30 days after receive the invoice. The plan of correction empathizes in verify weekly the supplier?s invoices and establish a payment date not more than 30 day...
Finding Number: 2022-1 Payment of invoices before 30 days of received. The project staff was oriented about the importance of make a payment 30 days after receive the invoice. The plan of correction empathizes in verify weekly the supplier?s invoices and establish a payment date not more than 30 days of the invoice was received.
View Audit 32670
Finding 37881 (2022-001)
Significant Deficiency 2022
Norma Locklear Pitts Senior Community, Inc.
SC
Questioned Costs HUD Housing Programs Subrecipient Monitoring
Comments on the Finding (#2022-001) and Each Recommendation: The Corporation is not in compliance with the terms of the Section 202 Regulatory Agreement. As of September 30, 2022, the residual receipts fund is underfunded by $9,900. Management should obtain HUD approval before making withdrawals fro...
Comments on the Finding (#2022-001) and Each Recommendation: The Corporation is not in compliance with the terms of the Section 202 Regulatory Agreement. As of September 30, 2022, the residual receipts fund is underfunded by $9,900. Management should obtain HUD approval before making withdrawals from the residual receipts fund. Management should transfer $9,900 to the residual receipts fund. Action(s) taken or planned on the finding: Management concurs with the finding and recommendation.
View Audit 32084 Questioned Costs: $1
Finding 37873 (2022-001)
Material Weakness 2022
Arts Council of Indianapolis, Inc.
IN
Questioned Costs Cash Management Material Weakness
Finding 2022-01 Internal Control Over Payroll Condition: An effective internal control system was not in place at the Organization to ensure that employee work hours charged to federal contracts were properly recorded, tracked, approved, and accurate prior to submitting reimbursement claims. Corr...
Finding 2022-01 Internal Control Over Payroll Condition: An effective internal control system was not in place at the Organization to ensure that employee work hours charged to federal contracts were properly recorded, tracked, approved, and accurate prior to submitting reimbursement claims. Corrective Actions Taken or Planned: Management agrees with the recommendation and has implemented the following steps. The employees charged to the federal contracts are salaried employees and do not prepare time sheets in the normal course of business. However, the Organization utilizes a time reporting worksheet template provided by the grantor to report employee work hours. This worksheet includes employee name, date, and hours worked per federal contract. The Organization has added the step of including written approval by the employee and the employee?s supervisor on the aforementioned time reporting worksheet to confirm the accuracy of the information submitted.
View Audit 37253 Questioned Costs: $1
Benedictine Manor I No. 082-Ee175
AR
HUD Housing Programs Special Tests & Provisions Cash Management
Responsible Party: Benjamin Barylske, CFO, and Marva Murphy, Controller Finding 2022-001 The Project is required to calculate surplus cash at the end of each fiscal year and any amount greater than zero is required to be deposited to a federally insured residual receipts account within 60 days of y...
Responsible Party: Benjamin Barylske, CFO, and Marva Murphy, Controller Finding 2022-001 The Project is required to calculate surplus cash at the end of each fiscal year and any amount greater than zero is required to be deposited to a federally insured residual receipts account within 60 days of year-end. The Project properly calculated surplus cash; however, funds were not deposited into a residual receipts account within the requested time frame. Comments on the Finding and Recommendation Management is in agreement with this finding and the related recommendation. Action(s) Taken or Planned on the Finding Management will implement controls to ensure the surplus cash is deposited into a residual receipts account within the requested time frame. Estimated completion date for the above-mentioned corrective action is September 30, 2023.
View Audit 34290
Benedictine Manor II No. 082-Ee176
AR
HUD Housing Programs Special Tests & Provisions Cash Management
Responsible Party: Benjamin Barylske, CFO, and Marva Murphy, Controller Finding 2022-001 The Project is required to calculate surplus cash at the end of each fiscal year and any amount greater than zero is required to be deposited to a federally insured residual receipts account within 60 days of y...
Responsible Party: Benjamin Barylske, CFO, and Marva Murphy, Controller Finding 2022-001 The Project is required to calculate surplus cash at the end of each fiscal year and any amount greater than zero is required to be deposited to a federally insured residual receipts account within 60 days of year-end. The Project properly calculated surplus cash; however, funds were not deposited into a residual receipts account within the requested time frame. Comments on the Finding and Recommendation Management is in agreement with this finding and the related recommendation. Action(s) Taken or Planned on the Finding Management will implement controls to ensure the surplus cash is deposited into a residual receipts account within the requested time frame. Estimated completion date for the above-mentioned corrective action is September 30, 2023.
View Audit 34285
Pickford Public Schools
MI
School Nutrition Programs Procurement, Suspension & Debarment Cash Management
CORRECTIVE ACTION PLAN JUNE 30, 2022 Finding 2022-001: Material Noncompliance Finding Condition: As of June 30, 2022, the District?s fund balance exceeded three months? average of operating expenses. Corrective Steps Taken: The District has ordered equipment that costs approximately $237,800,...
CORRECTIVE ACTION PLAN JUNE 30, 2022 Finding 2022-001: Material Noncompliance Finding Condition: As of June 30, 2022, the District?s fund balance exceeded three months? average of operating expenses. Corrective Steps Taken: The District has ordered equipment that costs approximately $237,800, but due to supply chain issues, the equipment is not available yet. Corrective Steps to be Taken: The business manager has created and submitted a spend down plan in a timely manner and has been approved by the Michigan Department of Education. The spend down plan will alleviate the excess fund balance and it is anticipated the completion date for the corrective action plan will be before the end of the 2022-2023 fiscal year. Monitoring: The business manager, along with the superintendent, will work together to assess where the fund balance is after all the projects from the spend down plan are completed. Reasons Corrective Action Plan Note Necessary: None Name of Responsible Person for Further Information: Cheri Bush, Business Manager Questioned Costs Related to this Finding: None
View Audit 25517
Finding 37796 (2022-104)
Material Weakness 2022
Maricopa County Community College District
AZ
Questioned Costs Reporting Special Tests & Provisions § 200.303
Assistance Listing number and name: 84.031 Higher Education ? Institutional Aid Award numbers and years: P031S150032, October 1, 2015 through September 30, 2021 P031S150098, October 1, 2015 through September 30, 2021 P031S160090, October 1, 2016 through September 30, 2023 P031S190167, October 1...
Assistance Listing number and name: 84.031 Higher Education ? Institutional Aid Award numbers and years: P031S150032, October 1, 2015 through September 30, 2021 P031S150098, October 1, 2015 through September 30, 2021 P031S160090, October 1, 2016 through September 30, 2023 P031S190167, October 1, 2019 through September 30, 2024 P031S200096, October 1, 2020 through September 30, 2025 P031S200081, October 1, 2020 through September 30, 2025 P031C210057, October 1, 2021 through September 30, 2026 P031C210077, October 1, 2021 through September 30, 2026 Federal Agency: U.S. Department of Education Compliance Requirements: Reporting and special tests and provisions Questioned costs: Unknown Name of contact persons: Kristina Winterstein, Associate Controller Anticipated completion date: December 31, 2023 The District is aware of the importance of ensuring that all reporting related to federal monies is presented accurately and in accordance with federal regulations. The District will work with the MCCCD Foundation to review its current endowment agreements as well as the Foundation?s policies and procedures with regard to the investment of its U.S. Department of Education (ED) federal endowment funds to ensure compliance with current federal endowment regulations. Effective December 1, 2022, the District developed procedures to ensure that endowment reports are reviewed and submitted to ED on an annual basis and has designated the District?s Grants Accounting Manager as the central District employee who will monitor report submission and compliance with all applicable regulations. The District will continue to work with ED to gain access to online reporting and submission tools to ensure timely submission of required reports.
View Audit 29977 Questioned Costs: $1
Finding 37771 (2022-022)
Significant Deficiency 2022
State of Vermont
VT
Questioned Costs Reporting Cash Management § 200.302 § 200.303
Corrective Action Plan: We will be implementing a new process that is more automated to ensure accuracy and timeliness of our CMIA draws. We have created a new draw sheet that will be more easily loaded and will be reconciled a couple times a year. The Deputy CFO or person assigned by the Deputy C...
Corrective Action Plan: We will be implementing a new process that is more automated to ensure accuracy and timeliness of our CMIA draws. We have created a new draw sheet that will be more easily loaded and will be reconciled a couple times a year. The Deputy CFO or person assigned by the Deputy CFO will perform a reconciliation at least two times a year, with the first reconciliation being done before the end of FY 2023. We are currently using the new form and plan to be doing our draws in compliance with CMIA by 4/1/2023. We are also keeping all the backup for the draw electronically to allow for the review to be done more easily. Position Responsible for Implementation of Corrective Action Name: Sean Cousino Position: Deputy CFO Email: sean.cousino@vermont.gov Phone Number: 802 595-3693 Date of Implementation of Corrective Action: April 1st, 2023
View Audit 30446 Questioned Costs: $1
Finding 37766 (2022-019)
Significant Deficiency 2022
State of Vermont
VT
Cash Management § 200.303 § 200.305
Corrective Action Plan: To ensure accurate reporting and remittance of interest, the Agency shall implement the following steps: 1. Responsible staff will review; Uniform Guidance training resources on the U.S. Treasury website; ?Standards for Internal Control in the Federal Government? issued by t...
Corrective Action Plan: To ensure accurate reporting and remittance of interest, the Agency shall implement the following steps: 1. Responsible staff will review; Uniform Guidance training resources on the U.S. Treasury website; ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO); and training resources on the State of Vermont, Agency of Administration website. Status; completed. 2. Responsible staff will communicate with Vermont Treasury to ensure the interest accrued by HAF program funds are attributed to the HAF program and will be reflected on all reports sent to financial and program staff. Financial staff will set an automatic reminder in Vision to ensure interest is remitted per 2 CFR section 200.303(a). Status; completed. 3. Responsible staff will communicate with U.S. Treasury and U.S. Department of Health and Human Services regarding the unremitted interest and will remit the interest accrued above $500 for 2021 and 2022. Status: communication with U.S. Treasury and U.S. Department of Health and Human Services is initiated, estimated completion date March 31, 2023. 4. Responsible staff will review quarterly reports and ensure interest is being accrued and attributed to the HAF program. If interest is not accruing or any abnormalities are noted, program staff will communicate with financial staff and Vermont Treasury to address the issue. Status: completed and ongoing. 5. Upon receipt of the yearly report from financial staff, Responsible staff will request the annually accrued interest in excess of $500 be remitted to the U.S. Department of Health and Human Services per 2 CFR section 200.303(a) and any instructions issued by U.S. Treasury. Status: completed and ongoing. 6. Responsible staff will verify with financial staff that interest has been remitted. If any errors have occurred, program staff will communicate with the Supervisor and financial staff to address said errors and properly account for and remit the interest. Status: completed and ongoing. Scheduled Completion Date of Corrective Action Plan: Mach 31, 2023 Contacts for Corrective Action Plan: Maxwell Krieger, DHCD General Counsel maxwell.krieger@vermont.gov Naomi Cunningham, Housing Program Administrator naomi.cunningham@vermont.gov Chris Banning, ACCD Administrative Services Director IV christopher.baning@vermont.gov Tracy Badeau, ACCD Financial Director I tracy.badeu@vermont.gov
View Audit 30446
Finding 37764 (2022-024)
Significant Deficiency 2022
State of Vermont
VT
Questioned Costs Cash Management § 200.303 § 200.514
Corrective Action: Vermont Department of Labor: The department is reviewing its process, procedures, and internal controls to ensure that all federal draws are being processed in their respective timeframes and in accordance with the stated CMIA funding techniques. The interest rate error occur...
Corrective Action: Vermont Department of Labor: The department is reviewing its process, procedures, and internal controls to ensure that all federal draws are being processed in their respective timeframes and in accordance with the stated CMIA funding techniques. The interest rate error occurred on one of our federal award?s interest calculations because the annual rate was used instead of the daily rate. We have since included a hyperlink to the postings of the federal rates in our procedures to ensure that we are using the correct rate. This is checked and confirmed quarterly during reconciliation. The federal awards where drawing was happening outside of our CMIA funding technique were Special Budget Requests (SBRs) that the Department received during the Covid pandemic. Unlike other federal awards each one of these may have several components, e.g., PUA Admin, PUA Implementation, and PUA Fraud under one subgrant number in the Payment Management System. We do not always get the NOAs in a timely manner and must reach out to the federal grant manager when there has been an increase in any of these grants to discover what these additional funds are for. As an example: to date we have 36 grant modifications on the umbrella grant number UI-34746-20-55-A-50. In the review of the Department?s process, procedures and internal controls we will put in steps to be proactive in requesting NOAs from US DOL Region 1. Agency of Education: AOE will be implementing a new process that is more automated to ensure accuracy and timeliness of our CMIA draws. We have created a new draw sheet that will be more easily loaded and will be reconciled a couple times a year. The Deputy CFO or person assigned by the Deputy CFO will perform a reconciliation at least two times a year, with the first reconciliation being done before the end of FY 2023. We are currently using the new form and plan to be doing our draws in compliance with the TSA by 4/1/2023. Agency of Administration: AOA will be implementing a new coversheet that will be required to be submitted alongside departments backup documentation when reporting their annual interest for CMIA. This require that each department with applicable programs complete one coversheet per program. The coversheet will have distinct fields for state liability, federal liability, and unclaimable liabilities to ensure that departments backup documentation is being properly translated when reporting to U.S. Treasury CMIA. The coversheet will use matching fields to the CMIAS portal to ensure not confusion when transferring information from departments into the portal. Scheduled Completion Date of Corrective Action Plan: DOL: 6/30/2023 AOE: 4/1/2023 AOA: 8/31/2023 Position Responsible for Implementation of Corrective Action: DOL: Name: Chad Wawrzyniak Position: Financial Manager Email: Chad.wawrzyniak.@vermont.gov AOE: Name: Sean Cousino Position: Deputy CFO Email: sean.couisno@vermont.gov Phone Number: 802 595-3693 AOA: Name: Jordan Black-Deegan Position: Statewide Grants Administrator Email: Jordan.black-deegan@vermont.gov
View Audit 30446 Questioned Costs: $1
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