Corrective Action Plans

Finding 38217 (2022-001)

Significant Deficiency 2022

SC

Questioned Costs HUD Housing Programs Allowable Costs / Cost Principles

2022-001 ALN 14.871 ? Housing Voucher Cluster ? Activities Allowed or Unallowed The Executive Director acknowledges the finding and is following the auditor's recommendation ...

2022-001 ALN 14.871 ? Housing Voucher Cluster ? Activities Allowed or Unallowed The Executive Director acknowledges the finding and is following the auditor's recommendation as listed in the Schedule of Findings and Questioned Costs. In 2021, the Authority was instructed by Keith Landrum of the Columbia, South Carolina HUD Field Office to stop making payments until the matter could be further investigated to see what amounts, if any, are still owed. Management will continue to monitor budgets to ensure that funds are adequate. Management has and will continue to make budget revisions to reduce unessential operating costs. The Authority has designed and implemented a Board approved formal repayment agreement. Person Responsible for Correction of Finding: Mark Fountain, Executive Director Projected Completion Date: June 30, 2023

View Audit 35961 Questioned Costs: $1

Finding 38195 (2022-002)

Material Weakness 2022

The Harry and Jeanette Weinberg Terrace, Inc.

MD

HUD Housing Programs Cash Management Internal Control / Segregation of Duties

Finding 2022-002 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 2022-002 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 32236

Finding 38149 (2022-001)

Significant Deficiency 2022

Springfield Housing Authority

TN

Cash Management HUD Housing Programs

This was an error. Will remember the 3-day window so it does not happen again.Anticipated Completion Date: April 6, 2023 Contact Person: Brandi Claborn Chief Financial Officer 808 Rose Hill Cr. Springfield, TN 37172

View Audit 29784

Finding 38126 (2022-006)

None 2022

Gratz College

PA

Cash Management

Finding 2022-006 Corrective Action Plan The College acknowledges withdrawing all remaining funds from the appropriate awarding agency before the expiration date of December 31, 2021. However, it should be noted that the disbursement of these funds drawn was in anticipation of settling an invoice for...

Finding 2022-006 Corrective Action Plan The College acknowledges withdrawing all remaining funds from the appropriate awarding agency before the expiration date of December 31, 2021. However, it should be noted that the disbursement of these funds drawn was in anticipation of settling an invoice for an allowable expense within three calendar days of the draw. However, because of unforeseen delays on the part of the vendor, the invoice was settled outside of this timeframe. It should be further noted that all funds drawn are kept in a non-interest bearing bank account separate from the College?s normal operating account (from which all vendor invoices are paid) until the funds are disbursed. Upon disbursement, the funds are then transferred to the College?s operating account. To ensure that disbursements of federal awards are made within the allowed timeframe, the College?s management will have received an invoice for an allowable expenditure before withdrawing federal funds to settle that invoice. Anticipated Completion Date The College anticipates completion of this corrective action on or before August 31, 2023. Names of Contact People Responsible for Corrective Action Thomas R. Cipriano, Jr. ? Manager of Business Operations and Facilities Ross Holgado ? Manager of Financial Reporting

View Audit 36033

Finding 38125 (2022-005)

Significant Deficiency 2022

Gratz College

PA

Cash Management Procurement, Suspension & Debarment Significant Deficiency

Finding 2022-005 Corrective Action Plan To ensure that disbursements of Federal awards are made within the allowed timeframe, the Manager of Business Operations and Facilities and the Manager of Financial Reporting will review the program requirements of each award and document these disbursement re...

Finding 2022-005 Corrective Action Plan To ensure that disbursements of Federal awards are made within the allowed timeframe, the Manager of Business Operations and Facilities and the Manager of Financial Reporting will review the program requirements of each award and document these disbursement requirements on the College?s reconciliation of grant funds expended prior to drawing down funds. Dates will be added to the College?s reconciliation of grant funds to indicate the last day when funds must be disbursed. Any remaining funds after this date will be returned to the granting agency. Anticipated Completion Date The College anticipates completion of this corrective action on or before August 31, 2023. Names of Contact People Responsible for Corrective Action Thomas R. Cipriano, Jr. ? Manager of Business Operations and Facilities Ross Holgado ? Manager of Financial Reporting

View Audit 36033

Finding 38102 (2022-002)

Material Weakness 2022

Boscobel Area School District

WI

Questioned Costs Procurement, Suspension & Debarment Cash Management

Finding #2022-002 ? #84.425D COVID-19 Education Stabilization Fund ? ESSER II and III Condition: There was one Education Stabilization Fund construction project performed by a contractor. Grant expenditures for the project totaled $170,924.50. There was not a prevailing wage clause in the contract ...

Finding #2022-002 ? #84.425D COVID-19 Education Stabilization Fund ? ESSER II and III Condition: There was one Education Stabilization Fund construction project performed by a contractor. Grant expenditures for the project totaled $170,924.50. There was not a prevailing wage clause in the contract and certified payrolls were received. Effect: A reimbursement request was made for expenditures that did not comply with wage rate requirements. Cause: The District was not aware that wage rate requirements applied to the construction project until after it was completed. 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). Questioned Costs: $170,924.50. Context: The construction projects began and were completed in June 2022 before the District was aware of wage rate requirements. After becoming aware of the requirement, there were no further construction projects. 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. Response: The District became aware of wage rate requirements after finishing the project. Before bidding any future construction project more than $2,000, the request for bid and contract will include a prevailing wage rate clause. Certified payrolls will be received for any such contracts. Anticipated Completion: June 30, 2023

View Audit 35345 Questioned Costs: $1

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

Finding 38057 (2022-002)

None 2022

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

Finding 37945 (2022-001)

None 2022

Swedesboro-Woolwich Consolidated School District

NJ

Cash Management School Nutrition Programs

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

Finding 37885 (2022-001)

None 2022

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

Finding 37870 (2022-001)

None 2022

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

Corrective Action Plans

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