Corrective Action Plans

Finding 554204 (2021-006)

Material Weakness 2021

Consortium of Universities for the Advancement of Hydrologic Science, Inc.

MA

Cash Management

Finding Reference Number: MW2021-006 Statement of Concurrence or Nonconcurrence: CUAHSI agrees with the finding and recommendation. CUAHSI Corrective Action: Action by CUAHSI impacting audit year 2021: CUAHSI was unable to produce supporting documentation substantiating expenses behind numerous cash...

Finding Reference Number: MW2021-006 Statement of Concurrence or Nonconcurrence: CUAHSI agrees with the finding and recommendation. CUAHSI Corrective Action: Action by CUAHSI impacting audit year 2021: CUAHSI was unable to produce supporting documentation substantiating expenses behind numerous cash draws from NSF during audit year 2021. Corrective actions to processes and responsibilities impacting subsequent years: As of June 15th, 2023, all CUAHSI draws from NSF awards include supporting documents for expenses and a certified SF-270. The SF-270 and documents are stored in a secure and organized document management system. Per CUAHSI’s updated policies, each draw follows segregation of duties and an internal review, approval, and certification process. CUAHSI’s Operations and Program Assistant reviews documents quarterly to ensure all certified draw requests are filed along with associated backup and reports status to Management and relevant CUAHSI Officers (e.g., Treasurer) to ensure policy adherence. Name of Contact Person: 􀁸 Maureen S. Ako, Director of Finance 􀁸 Telephone: (339)221-5400 􀁸 Email: msabino@cuahsi.org Projected Completion Date: NA; is complete

View Audit 352801

Finding 530197 (2021-001)

Significant Deficiency 2021

Huntsville Memorial Hospital

TX

Questioned Costs Allowable Costs / Cost Principles Cash Management

U.S. Department of Health and Human Services 2021-001 Provider Relief Fund – Assistance Listing No. 93.498 Recommendation: We recommend that management implement a system that allows for easy identification of any copies of invoices paid. Explanation of disagreement with audit finding: There is no d...

U.S. Department of Health and Human Services 2021-001 Provider Relief Fund – Assistance Listing No. 93.498 Recommendation: We recommend that management implement a system that allows for easy identification of any copies of invoices paid. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Huntsville Community Hospital, Inc. now operates under a full digitized accounting and payables system which allows them to pull any historical invoice copies as needed. Name(s) of the contact person(s) responsible for corrective action: Paul Hanson, CFO Planned completion date for corrective action plan: Huntsville Community Hospital, Inc. now operates under a full digitized accounting and payables system.

View Audit 348302 Questioned Costs: $1

Finding 528801 (2021-004)

None 2021

Saraland Manor, Inc.

MS

Cash Management HUD Housing Programs

We agree that surplus cash deposit was not made in FY2020, and the recommendations described above. Management will deposit any surplus cash required into the residual receipts in future periods.

View Audit 346855

Finding 528800 (2021-003)

None 2021

Saraland Manor, Inc.

MS

Cash Management HUD Housing Programs

We agree that surplus cash deposit was not made in FY2019, and the recommendations described above. Management will deposit any surplus cash required into the residual receipts in future periods.

View Audit 346855

Finding 528191 (2021-003)

Material Weakness 2021

American Society for Engineering Education

DC

Cash Management

The Accounting department has established policies and procedures to ensure that grant billing is done properly and reconciled monthly. Part of the CFO and Controller’s duty is to ensure that grant billing is reconciled monthly, and there are no variances or discrepancies with the billing, drawdowns...

The Accounting department has established policies and procedures to ensure that grant billing is done properly and reconciled monthly. Part of the CFO and Controller’s duty is to ensure that grant billing is reconciled monthly, and there are no variances or discrepancies with the billing, drawdowns, and expenses. Last, the CFO and Controller are currently working diligently to ensure grant billing is properly done in the period the expenses are incurred.

View Audit 346250

Finding 522473 (2021-010)

Significant Deficiency 2021

Saint Anthony Health Ministries and Subsidiaries

IL

Allowable Costs / Cost Principles Subrecipient Monitoring Cash Management § 200.303

Finding: Under Uniform Grant Guidance (2 CFR 200.303) requires nonfederal entities receiving Federal awards to establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should inc...

Finding: Under Uniform Grant Guidance (2 CFR 200.303) requires nonfederal entities receiving Federal awards to establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure that documentation to evidence the operation of internal controls, such as supervisory reviews. The Corporation did not have sufficient documentation that internal controls were in place and operating effectively for control activities required for assessment of activities allowed or unallowed and for allowable costs/cost principles. The Corporation also did not have sufficient documentation that internal controls were in place and operating effectively for monitoring procedures required for cash management and reporting compliance requirements. Corrective Actions Taken or Planned: Due to turnover of key positions responsible for grant submission, supporting documentation that was kept on these individuals’ computers was not saved, passed on, nor stored in a central storage location so that the new hires that were brought in to replace these individual as well as others in the department could view them. In August 2023, the hospital has provided education and training to the staff regarding identifying documentation and files related to the annual SEFA as well as establishing a central departmental drive to store the documentations so that others can locate them when necessary. Name of contact person responsible for corrective action: Jamie Mack, Vice President of Finance.

View Audit 341736

Finding 519216 (2021-004)

Significant Deficiency 2021

Foundation for Democratic Development

DC

Cash Management Subrecipient Monitoring

2021-004 Cash Management Federal Program – All federal programs Criteria – Advances received on federal awards should be expended within 30 days of being drawn down to comply with relevant cash management requirements. Condition and Context – During the performance of our audit, we noted that th...

2021-004 Cash Management Federal Program – All federal programs Criteria – Advances received on federal awards should be expended within 30 days of being drawn down to comply with relevant cash management requirements. Condition and Context – During the performance of our audit, we noted that the Organization had a significant amount of refundable advances on federal awards and had cash on hand that exceeded the anticipated expenses over the next 30 days. As a result of a conversion to a new accounting system, the impact of COVID-19, cash advances were not routinely reconciled during the year ended December 31, 2021. Questioned Costs – None. Effect – The Organization was not in compliance with the Uniform Guidance cash management requirements. Cause – With the conversion to a new accounting system, combined with the COVID-19, new accounting staff, refundable advances were not reconciled timely. Recommendation – The refundable advances of the Organization should be reconciled on a monthly basis, which will permit more accurate draws on federal awards. Views of Responsible Officials and Planned Corrective Actions Management partially agrees with this finding as, in certain instances, the Organization must comply with the payment schedules of our grantors, which typically are on a quarterly basis. In some cases, there are strict schedules of draws in our grant agreements and no requests to draw funds are made. In situations when the Organization has the ability to draw funds, we agree not to make additional draw requests until the Organization has expended the funds already received. In 2021, due to the pandemic and the uncertainty of when programs would continue, many programs were suspended while waiting for travel restrictions to be lifted so that the Organization’s programs could be implemented. We will take the following steps: We will improve procedures to ensure that the drawdown of funds, from those grantors who require drawdowns will not exceed the Organization’s immediate use and we will develop additional procedures, as necessary, to assist in monitoring cash management. Anticipated Completion Date: December 31, 2022 Contact Person: Natalia Arno, President, 916-849-3057

View Audit 337876

Finding 518970 (2021-001)

Significant Deficiency 2021

George Galen Wheeler House INC

RI

Cash Management HUD Housing Programs Internal Control / Segregation of Duties

FINDINGS-FEDERAL AWARD PROGRAMS AUDITS DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2022-001 : Section 811 Capital Advance Program and Project Rental Assistance Contract ALN# 14.181 Recommendation: Implement strict segregation of tenant security deposit funds, conduct regular reconciliations,...

FINDINGS-FEDERAL AWARD PROGRAMS AUDITS DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2022-001 : Section 811 Capital Advance Program and Project Rental Assistance Contract ALN# 14.181 Recommendation: Implement strict segregation of tenant security deposit funds, conduct regular reconciliations, and establish regular record-keeping practices. Action Taken: Management agrees with the auditor's finding and recommendation.

View Audit 337418

Finding 512306 (2021-004)

Material Weakness 2021

American Indian Community Center Association

WA

Cash Management

FINDING 2021-004 – Material Weakness and Material Noncompliance – Cash Management Views of responsible officials and planned corrective actions: Management agrees with the findings and believes the updated month end close process will improve cash management. We will also implement a supervisory rev...

FINDING 2021-004 – Material Weakness and Material Noncompliance – Cash Management Views of responsible officials and planned corrective actions: Management agrees with the findings and believes the updated month end close process will improve cash management. We will also implement a supervisory review process as part of the monthly close and monthly report to the board. Timeline: In process to be completed by end of the year.

View Audit 330075

Finding 504930 (2021-002)

Material Weakness 2021

City of Long Beach

CA

Reporting Matching / Level of Effort / Earmarking Cash Management § 200.303 § 200.502 § 200.510

Program: Transportation Infrastructure Finance & Innovation Action (TIFIA) Program (ALN 20.223) Finding: 2021-002 Contact Person: Wei Chi Director of Finance City of Long Beach Harbor Department Phone: (562) 283-7594 Email: wei.chi@polb.com Corrective Action Plan: Going forward, the Harbor Depart...

Program: Transportation Infrastructure Finance & Innovation Action (TIFIA) Program (ALN 20.223) Finding: 2021-002 Contact Person: Wei Chi Director of Finance City of Long Beach Harbor Department Phone: (562) 283-7594 Email: wei.chi@polb.com Corrective Action Plan: Going forward, the Harbor Department will ensure that federal loans are reported on the SEFA. The expected completion date for implementation of these planned actions is no later than June 30, 2025.

View Audit 327686

Finding 503250 (2021-002)

Significant Deficiency 2021

Mt. Zion Land Development Corporation II and Subsidiary

IL

Cash Management HUD Housing Programs

FINDINGS-FEDERAL AWARD PROGRAMS AUDITS DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT 2021-02 Section 207/223(f) - CFDA No. 14.134 Recommendation: Surplus cash should be closely monitored and deposited into residual receipt account in a timely manner to ensure compliance. Action Taken: Deposit was ...

FINDINGS-FEDERAL AWARD PROGRAMS AUDITS DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT 2021-02 Section 207/223(f) - CFDA No. 14.134 Recommendation: Surplus cash should be closely monitored and deposited into residual receipt account in a timely manner to ensure compliance. Action Taken: Deposit was made to the residual receipt account on December 11, 2023 for the surplus cash calculated for the year ended December 31, 2021. Going forward surplus cash will be calculated in a timely manner and any surplus cash will be deposited within 90 days from the fiscal year end.

View Audit 325306

Finding 503249 (2021-001)

Significant Deficiency 2021

Mt. Zion Land Development Corporation II and Subsidiary

IL

Cash Management HUD Housing Programs

FINDINGS-FEDERAL AWARD PROGRAMS AUDITS DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT 2021-01 Section 207/223(f) - CFDA No. 14.134 Recommendation: Surplus cash should be closely monitored and deposited into residual receipt account in a timely manner to ensure compliance. Action Taken: Deposit was m...

FINDINGS-FEDERAL AWARD PROGRAMS AUDITS DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT 2021-01 Section 207/223(f) - CFDA No. 14.134 Recommendation: Surplus cash should be closely monitored and deposited into residual receipt account in a timely manner to ensure compliance. Action Taken: Deposit was made to the residual receipt account on June 16, 2021 for the surplus cash calculated for the year ended December 31, 2020. Going forward surplus cash will be calculated in a timely manner and any surplus cash will be deposited within 90 days from the fiscal year end.

View Audit 325306

Finding 502483 (2021-014)

Material Weakness 2021

College of the Marshall Islands

MH

Questioned Costs Procurement, Suspension & Debarment Cash Management

Activities Allowed or Unallowed: The College partially agrees with the finding. In general, the American Rescue Plan Act allows the College to “Defray expenses associated with coronavirus including lost revenue, reimbursements for expenses already incurred, technology costs associated with a trans...

Activities Allowed or Unallowed: The College partially agrees with the finding. In general, the American Rescue Plan Act allows the College to “Defray expenses associated with coronavirus including lost revenue, reimbursements for expenses already incurred, technology costs associated with a transition to distant education, faculty and staff training, and payroll.” - Condition 1.1- As per ARP Act 2021, HEERF III funds may be used to pay for certain payroll costs such as additional/overtime work if repurposed staff’s work is associated with coronavirus. - Condition 1.2- The expenditures stated in the finding condition are directly associated with the College’s continued efforts to keep up with the effect of the current widespread community transmission by taking additional safety and security measures of the campus, its students and employees. The College recognizes the importance of improving internal control policies and the importance to strengthen controls and procedures to ensure compliance with federal regulations. The College will continue to provide training on the monitoring, reporting and compliance of grant funded awards. Furthermore, the College will continue to hold monthly grant meetings to ensure accurate and timely reporting of all grant funded activities. These initiatives have already been implemented. September 30, 2022 Stevenson Kotton VPBAA Hatty Kabua Grant Coordinator

View Audit 324487 Questioned Costs: $1

Finding 502209 (2021-003)

Material Weakness 2021

American Association of Physics Teachers, Inc.

MD

Cash Management Material Weakness Period of Performance § 200.302 § 200.508 § 200.510

Finding 2021-003: Reconciliation of Accounts Federal Program: Research and Development Cluster (Education and Human Resources) Assistance Listing Number and Title: 47.076 STEM Education Name of Federal Agency, Pass Through Entity (when applicable), Award Number and Year: National Science Foundation:...

Finding 2021-003: Reconciliation of Accounts Federal Program: Research and Development Cluster (Education and Human Resources) Assistance Listing Number and Title: 47.076 STEM Education Name of Federal Agency, Pass Through Entity (when applicable), Award Number and Year: National Science Foundation: 1524963 (11/1/2015 – 9/30/2021), 1812860 (9/1/2018 – 8/31/2020) Condition: The year-end schedules for federal grants receivable, for net assets, and for vacation payable were not reconciled and needed to be revised and updated. Views of Responsible Officials and Planned Corrective Actions: The outstanding liability due to NSF of $80,978 will be reimbursed when AAPT files the next drawn down request. Anticipated date of drawn down will be by July 31,2024. The senior accountant will be trained to prepare entries previously prepared by the CFO The senior accountant will reconcile accounts, and provide updated current schedules. The CFO will review and approve the entries and schedules prepared by the Senior accountant. Anticipated Completion Date: 10/15/2024 Responsible Official: Michael Brosnan, CFO

View Audit 324370

Finding 496367 (2021-103)

Material Weakness 2021

Inter-Tribal Council of Nevada, Inc.

NV

Matching / Level of Effort / Earmarking Cash Management Reporting § 200.305

We agree with the finding and acknowledge that this issue has been previously identified in past audits. The repeat occurrence was primarily due to understaffing and turnover within the finance department compounded by the COVID 19 pandemic of 2020, which significantly impacted the internal controls...

We agree with the finding and acknowledge that this issue has been previously identified in past audits. The repeat occurrence was primarily due to understaffing and turnover within the finance department compounded by the COVID 19 pandemic of 2020, which significantly impacted the internal controls on the accounts payable process. While deferred revenue at 9/30/2021 was $1,377,071 and a due to grantor agency at $269,375 total grant accounts receivable net at 9/30/2021 is $2,206,868 which exceeds these two liability balances. The fundamental cause for deferred revenue is insufficient financial and grant administration staffing to maintain current on agency advances, expenditures reimbursements and reporting. As reported in Findings 2021-102, finance has implemented a Grant Tracker system that will provide timely information on the status of grant reporting with timely reporting and review to grant managers, program directors and the executive director. Complete adoption of this tool by all grant administrators will be completed by September 30, 2024. Anticipated Completion Date: Ongoing

View Audit 319246

Finding 485186 (2021-003)

Material Weakness 2021

Metro Area Continuum of Care for the Homeless

NE

Questioned Costs Allowable Costs / Cost Principles Cash Management

Corrective Action Plan For Year Ended December 31, 2021 Contact Person: Jason Feldhaus, Executive Director jason@thresholdcoc.org 402.290.6106 FINDING 2021-003: Allowable Costs All receipts for expenses of the Organization are attached to the transaction in bill.com, which then gets transferred to t...

Corrective Action Plan For Year Ended December 31, 2021 Contact Person: Jason Feldhaus, Executive Director jason@thresholdcoc.org 402.290.6106 FINDING 2021-003: Allowable Costs All receipts for expenses of the Organization are attached to the transaction in bill.com, which then gets transferred to the accounting system, QuickBooks Online. Additionally, backup for landlord payments is saved in a separate folder for reference. Prior to payment approval of an expense, the approver confirms there is adequate backup for the allowable costs. A policy will be included in the updated Financial Policies and Procedures manual in 2024. Reasonable completion date: Already implemented (October 31, 2024 for policy updates) Responsible Party: Jason Feldhaus, Executive Director

View Audit 317998 Questioned Costs: $1

Finding 484914 (2021-042)

Material Weakness 2021

Commonwealth of the Northern Mariana Islands

MP

Reporting Cash Management

Finding No.: 2021-042 AL Program: 97.050 - Presidential Declared Disaster Assistance to Individuals and Households – Other Needs Area: Reporting Questioned Costs: $0 Contact Person(s): Patrick Guerrero, Governor’s Authorized Rep., PAO Corrective Action Plan: The CNMI disagrees with this find...

Finding No.: 2021-042 AL Program: 97.050 - Presidential Declared Disaster Assistance to Individuals and Households – Other Needs Area: Reporting Questioned Costs: $0 Contact Person(s): Patrick Guerrero, Governor’s Authorized Rep., PAO Corrective Action Plan: The CNMI disagrees with this finding. The SF-425 is prepared by Financial Services and reflects the total amount that has been drawn down for the Lost Wages Assistance Program. The Lost Wages Assistance Program is not a reimbursement program and a drawdown of funds obligated was needed prior to services being rendered. After the overdraft amount is returned to FEMA, there will be a SF-425 that reflects the actual amount expensed.

View Audit 317760

Finding 484912 (2021-040)

Material Weakness 2021

Commonwealth of the Northern Mariana Islands

MP

Questioned Costs Allowable Costs / Cost Principles Cash Management

Finding No.: 2021-040 AL Program: 97.050 - Presidential Declared Disaster Assistance to Individuals and Households – Other Needs Area: Allowable Costs/Cost Principles Questioned Costs: $247,774 Contact Person(s): Patrick Guerrero, Governor’s Authorized Rep., PAO Corrective Action Plan: The CNM...

Finding No.: 2021-040 AL Program: 97.050 - Presidential Declared Disaster Assistance to Individuals and Households – Other Needs Area: Allowable Costs/Cost Principles Questioned Costs: $247,774 Contact Person(s): Patrick Guerrero, Governor’s Authorized Rep., PAO Corrective Action Plan: The CNMI disagrees with this finding. The Lost Wages Assistance Program is not a reimbursement program. A drawdown of funds obligated was needed prior to services being rendered. After all payments were made, eligible expenses were calculated and submitted in the Lost Wages Assistance Program Final Closeout that was submitted to FEMA. After the closeout, the CNMI understands that the remaining funds will need to return the overdrawn amount. The final closeout document was received from FEMA on June 13, 2024.

View Audit 317760 Questioned Costs: $1

Finding 481173 (2021-002)

Material Weakness 2021

Regional Office of Education #47

IL

Allowable Costs / Cost Principles Cash Management § 200.302

FINDING 2021-002 – Lack of Written Policies for Federal Grants (Repeated from Prior Year Findings 20-003, 19-004, 18-003, and 17-002) CONDITION: As of April 2021, Regional Office developed, but did not implement written procedures concerning cash management, the determination of allowability ...

FINDING 2021-002 – Lack of Written Policies for Federal Grants (Repeated from Prior Year Findings 20-003, 19-004, 18-003, and 17-002) CONDITION: As of April 2021, Regional Office developed, but did not implement written procedures concerning cash management, the determination of allowability of costs in accordance with Subpart E – Cost Principles of the Uniform Guidance and the terms and conditions of the federal award. For the period of July 2020 through March 2021 the Regional Office utilized informal procedures in which each purchase made or cost allocated to the IDEA – Improvement Grant - Part D was reviewed for allowability by an individual with knowledge of the budget, allowable costs and activities, and the cash management requirements. The allowability determinations were based on the amounts included in the budgets for the IDEA – Improvement Grant - Part D approved by, and the grant periods set by, the Illinois State Board of Education. PLAN: The Regional Office has developed written policies and procedures related to the Uniform Guidance. ANTICIPATED DATE OF COMPLETION: Fiscal Year 2021 CONTACT PERSON: Mr. Chris Tennyson, Regional Superintendent for Lee, Ogle, and Whiteside Counties.

View Audit 317271

Finding 480533 (2021-003)

Significant Deficiency 2021

Central Iowa Shelter & Services

IA

Internal Control / Segregation of Duties Cash Management

We will implement procedures to ensure claims are reviewed and approved by someone independent of the preparer

View Audit 316733

Finding 480518 (2021-002)

Material Weakness 2021

Virginia Commonwealth University Health System

VA

Internal Control / Segregation of Duties Procurement, Suspension & Debarment Cash Management

Corrective action plan over control environment over completeness and accuracy of expenditures COVID – 19 – Coronavirus Relief Fund (Assistance Listing # 21.019) Recommendation: The Authority’s develop and implement effective internal controls to ensure that expenditures are reviewed for completenes...

Corrective action plan over control environment over completeness and accuracy of expenditures COVID – 19 – Coronavirus Relief Fund (Assistance Listing # 21.019) Recommendation: The Authority’s develop and implement effective internal controls to ensure that expenditures are reviewed for completeness and accuracy to ensure that the terms and conditions are met. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: This program has ended. Management will enhance its procedures around the completeness and accuracy of expenditure schedules for similar future grant expenditures. Evidence of review and approval of supporting documentation of the expenditures related to report submissions will be documented. Name(s) of the contact person(s) responsible for corrective action: Min Cummings, VP of Finance and Accounting, 703-629-8155 Planned completion date for corrective action plan: July 31, 2024 and going forward.

View Audit 316713

Finding 479702 (2021-002)

Material Weakness 2021

City of Pekin

IL

Reporting Cash Management

The Director of Finance, along with staff will prepare and review grant policy and procedures. The Finance Department will review all grant agreements on a timely basis and perform monthly reconciliations of grant revenues and expenses. The Finance Department will further utilize features and functi...

The Director of Finance, along with staff will prepare and review grant policy and procedures. The Finance Department will review all grant agreements on a timely basis and perform monthly reconciliations of grant revenues and expenses. The Finance Department will further utilize features and functions available within its accounting system that allows tracking of expenditures and revenues by projects by utilizing task codes in our Project Management module. The Finance Department will collaborate with Departments by utilizing grant report forms to be completed periodically.

View Audit 316258

Finding 479701 (2021-001)

Material Weakness 2021

City of Pekin

IL

Cash Management Internal Control / Segregation of Duties

The Director of Finance, along with staff, will evaluate all revenues, receivables, payable, and expenses as part of the audit preparation process and prepare fully adjusted financial statements prior to audit fieldwork. The Finance Department will conduct monthly reconciliations and perform month e...

The Director of Finance, along with staff, will evaluate all revenues, receivables, payable, and expenses as part of the audit preparation process and prepare fully adjusted financial statements prior to audit fieldwork. The Finance Department will conduct monthly reconciliations and perform month end closing procedures to better prepare for audits. The month end closing procedures should ensure that all expenses are allocated appropriately between funds prior to year-end adjustments.

View Audit 316258

Finding 478867 (2021-005)

Significant Deficiency 2021

Detroit Central City Cmh, Inc.

MI

Questioned Costs Program Income Subrecipient Monitoring § 200.307

FINDINGS - FEDERAL AWARDS Finding Number: 2021005 Finding Type: Significant Deficiency Condition: Program income was not used by DCCCMH to meet their matching requirements. DCCCMH reported allowable net program costs in excess of actual net allowable program costs of $15,569 and $3,446 for grants...

FINDINGS - FEDERAL AWARDS Finding Number: 2021005 Finding Type: Significant Deficiency Condition: Program income was not used by DCCCMH to meet their matching requirements. DCCCMH reported allowable net program costs in excess of actual net allowable program costs of $15,569 and $3,446 for grants M10071L5F011912 and Ml0439L5F011903, respectively. Management Response: Management acknowledges that program income generated from specific programs is to be used to cover net allowable program costs or to meet matching requirements. DCCCMH will implement measures to track program income for grant programs and will use program income to offset allowable program costs when preparing financial status reports. A final review of the use of program income will be performed by the Finance team before the annual audit commences. These measures will be incorporated into the updates to the financial policies and procedures for grant programs.

View Audit 315464 Questioned Costs: $1

Finding 406447 (2021-006)

Significant Deficiency 2021

City of Jersey City

NJ

Internal Control / Segregation of Duties Cash Management HUD Housing Programs

Corrective Action: The Chief Financial Officer will oversee efforts to close out the old accounts in a timely manner and make sure all systems are reconciled. Internal controls have been set into place to ensure future compliance. The Municipal Comptroller will train and continue to work closely wi...

Corrective Action: The Chief Financial Officer will oversee efforts to close out the old accounts in a timely manner and make sure all systems are reconciled. Internal controls have been set into place to ensure future compliance. The Municipal Comptroller will train and continue to work closely with personnel in charge of reporting and processing IDIS and vouchers drawdowns. The Division of Accounts & Control will continue to maintain a sub-ledger to ensure IDIS and the City’s financial system tie out prior to the processing of any payments, and each payment request will require an IDIS activity reference number in order to be processed. Monthly reconciliation of funds has been implemented and copies are sent to US HUD on a monthly basis. In addition, the City has hired a 3rd party grant consultant to help navigate and strengthen our overall processes. Implementation Date: Ongoing

View Audit 311633

Corrective Action Plans

Filters