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Morning Calm Apt
WA
Questioned Costs HUD Housing Programs Subrecipient Monitoring
Department of Housing and Urban Development Auditee identification number: 127-EE017 Name of audit firm: Squires Maddux & Company, PLLC Period covered by the audit: Year Ended June 30, 2022 Prepared by: S3800-160: Contact Person First Name: Marc S3800-170: Contact Person Middle Initial: ...
Department of Housing and Urban Development Auditee identification number: 127-EE017 Name of audit firm: Squires Maddux & Company, PLLC Period covered by the audit: Year Ended June 30, 2022 Prepared by: S3800-160: Contact Person First Name: Marc S3800-170: Contact Person Middle Initial: S3800-180: Contact Person Last Name: Busch Contact Email Address: marc.busch@coastmgt.com The finding from the June 30, 2022 schedule of findings and question costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDING NO. 2022-003 Recommendation: Management should institute a monitoring process to review approved HUD 9250?s ensuring that all withdrawals are made from the proper account. S3800-130: Response Indicator: Agree. S3800-140: Completion Date: March 24, 2023 S3800-150: Action Taken: Management agrees with the finding and plans to take corrective actions which include communication with the Project Accountant and Regional Manager about withdrawals, and will transfer $4,400 from the replacement reserve account to the residual receipts account..
View Audit 26498 Questioned Costs: $1
Finding 20404 (2022-001)
Significant Deficiency 2022
Yolo County Transportation District
CA
Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles Cash Management § 200.303
Federal Grantor: US Department of Transportation, Federal Transit Administration, Federal Transit Formula Grants, Direct Award, All Award under Assistance List (AL) Number 20.507 Effect: Expenses were misallocated to individual routes and purposes, resulting in an overclaim of Woodland preventative ...
Federal Grantor: US Department of Transportation, Federal Transit Administration, Federal Transit Formula Grants, Direct Award, All Award under Assistance List (AL) Number 20.507 Effect: Expenses were misallocated to individual routes and purposes, resulting in an overclaim of Woodland preventative maintenance expenses of $12,268 under grant CA-2022-204. Auditor Recommendation: We recommend the District develop written procedures for allocating expenses to routes and purposes used to claim expenses under federal grants, including what data should be input into the allocation spreadsheet, the formulas used to allocate each type of expense to routes, which expenses should be allocated to each route and purpose (operating, preventive maintenance, etc.) and which expenses may not be allocated to certain routes and purposes. A summary tab should be added to the spreadsheet to sum amounts for each route computed on separate tabs on the spreadsheet to make it easier to reconcile total operating expenses, preventive maintenance, insurance, communications and other expenses to the general ledger. The District should also contact the FTA to discuss how to address the $12,268 amount overclaimed. YCTD Contact Person Responsible for the Corrective Action: Leo Levenson, Inteirm CFO, Llevenson@yctd.org. Management Response and Corrective Action Plan: YCTD concurs with the finding and recommendation. YCTD has already contacted the FTA regional office and followed their guidance on how to return the $12,268 amount overclaimed. YCTD will formalize new written procedures and summary spreadsheet tabs as recommended by the auditor, with a target date for completion of March 31, 2023.
View Audit 24662
Finding 20391 (2022-006)
Significant Deficiency 2022
Wickenburg Community Hospital
AZ
Questioned Costs Allowable Costs / Cost Principles Cash Management
Finding 2022-006 Federal Agency Name: Department of Agriculture Program Name: Communities Facilities Loans and Grants Cluster Federal Assistance Listing #10.766 Compliance Requirement: Allowable Costs Finding Summary: Management calculated the applicant?s contribution as 25% of the funds requested ...
Finding 2022-006 Federal Agency Name: Department of Agriculture Program Name: Communities Facilities Loans and Grants Cluster Federal Assistance Listing #10.766 Compliance Requirement: Allowable Costs Finding Summary: Management calculated the applicant?s contribution as 25% of the funds requested for reimbursements instead of first applying the full contribution to the requested reimbursement. Responsible Individuals: Patti Clavette, Chief Financial Officer; Jackie Lundblad, Chief Executive Officer Corrective Action Plan: Management will properly adjust subsequent requests for reimbursement under the grant agreement for the remaining portion of the applicant?s contribution. In addition, management will evaluate controls in place to ensure conditions of future grants are met in order to prevent further noncompliance or question costs. Anticipated Completion Date: September 30, 2023
View Audit 21564 Questioned Costs: $1
Finding 20379 (2022-001)
Significant Deficiency 2022
Junior Achievement of Arizona, Inc.
AZ
Questioned Costs Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.303
Management has implemented procedures to verify that the expenditures that are requested for reimbursement are not duplicated and are allowable under the Uniform Guidance. Review procedures have been added to help ensure that only allowable salaries expenses are included in reimbursement requests an...
Management has implemented procedures to verify that the expenditures that are requested for reimbursement are not duplicated and are allowable under the Uniform Guidance. Review procedures have been added to help ensure that only allowable salaries expenses are included in reimbursement requests and that all voided checks are omitted.
View Audit 19855 Questioned Costs: $1
Casa Bienvivir
TX
Special Tests & Provisions Cash Management HUD Housing Programs
November 17, 2022 HUD Service Office Director Mr. Donald R. Hogan U. S. Department of Housing and Urban Development Kansas City Multifamily Regional Center 400 State Avenue, Room 200 Kansas City, KS 66101-2406 Casa Bienvivir, respectfully submits the following corrective action plan for the year e...
November 17, 2022 HUD Service Office Director Mr. Donald R. Hogan U. S. Department of Housing and Urban Development Kansas City Multifamily Regional Center 400 State Avenue, Room 200 Kansas City, KS 66101-2406 Casa Bienvivir, respectfully submits the following corrective action plan for the year ended September 30, 2022. Strickler & Prieto, LLP 201 E. Main, Suite 1615, El Paso, TX 79912 Audit Period: Year Ended September 30, 2022 The findings from the September 30, 2022 schedule of findings and questions costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS-FINANCIAL STATEMENT AUDIT No matters were reported FINDINGS AND QUESTIONED COSTS-MAJOR FEDERAL AWARD PROGRAMS AUDIT 2022-001: FAILURE TO FUND THE RESIDUAL RECEIPTS RESERVE ACCOUNT WITHIN 60 DAYS OF FISCAL YEAR END a. Recommendation We agree the funding of the residual receipts reserve account was not made within the 60 day after fiscal year end per HUD regulations. b. Action Taken Funding of the residual receipts reserve account will be made in a timely manner. If HUD has questions regarding this plan, please call Luis Ortiz at (915) 562-3444. Sincerely yours, ______________________________ Luis Ortiz, Vice President of Finance
View Audit 18808
Capabilities of Crawford County, Inc.
PA
HUD Housing Programs Cash Management
Comment on Findings and Recommendations: We concur with the auditor's finding that the balance in the excess residual receipts was above the limit allowed by HUD and was not remitted per HUD's guidelines. Action Taken or Planning: The Director of Accounting will review the Residual Receipts balan...
Comment on Findings and Recommendations: We concur with the auditor's finding that the balance in the excess residual receipts was above the limit allowed by HUD and was not remitted per HUD's guidelines. Action Taken or Planning: The Director of Accounting will review the Residual Receipts balance, determine amount eligible for retainage and return the remainder to HUD in accordance with current regulations.
View Audit 18807
Tufts Medicine Inc.
MA
Cash Management Reporting
Management Response We agree with the auditor?s finding that the lost revenue calculation for reporting period 3 did not agree with the underlying data, which resulted in an immaterial error. The following corrective actions have been taken to remediate this finding: For reporting period 3, we appr...
Management Response We agree with the auditor?s finding that the lost revenue calculation for reporting period 3 did not agree with the underlying data, which resulted in an immaterial error. The following corrective actions have been taken to remediate this finding: For reporting period 3, we appropriately identified and maintained supporting documentation for the population of revenues to be reported in the HHS portal. Going forward we will prepare, maintain and review reconciliations of COVID-related revenues to the amounts used in the lost revenue calculation, and subsequently entered into the HHS portal for reporting periods to be commensurate with the filings.
View Audit 18925
Finding 20278 (2022-001)
Significant Deficiency 2022
Epic Academy
IL
Allowable Costs / Cost Principles Subrecipient Monitoring Cash Management § 200.410
Identifying Number: 2022-001 Finding: The following discrepancies and inconsistencies were identified: administrative procedures and requirements of the grantor were not followed; there were no proper review or approval of required reporting prior to submission. Contact person responsible for corr...
Identifying Number: 2022-001 Finding: The following discrepancies and inconsistencies were identified: administrative procedures and requirements of the grantor were not followed; there were no proper review or approval of required reporting prior to submission. Contact person responsible for corrective action: Kevyn Harmon, Senior Director of Finance & Administration Corrective Action: All personnel involved with the ESSER III ? MFT Programs undergo training on the all the processes and requirements to administer the programs, and management will perform proper review of all claims for reimbursement. In additional, an annual update on the procedures and the requirements to ensure propriety and accuracy. Proposed Completion Date: EPIC Academy will complete implementation of the above procedures by November 30, 2022.
View Audit 23750
Epic Academy
IL
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.302 § 200.303 § 200.308 § 200.410 § 200.430
Identifying Number: 2022-002 Finding: The following discrepancies and inconsistencies were identified: administrative procedures and requirements of the grantor were not followed; there were no proper review or approval of required reporting prior to submission. Contact person responsible for corr...
Identifying Number: 2022-002 Finding: The following discrepancies and inconsistencies were identified: administrative procedures and requirements of the grantor were not followed; there were no proper review or approval of required reporting prior to submission. Contact person responsible for corrective action: Kevyn Harmon, Senior Director of Finance & Administration Corrective Action: All personnel involved with the Title programs undergo training on the all the processes and requirements to administer the programs, and management will perform proper review of all claims for reimbursement. In additional, an annual update on the procedures and the requirements to ensure propriety and accuracy. Proposed Completion Date: EPIC Academy will complete implementation of the above procedures by November 30, 2022.
View Audit 23750 Questioned Costs: $1
Puerto Rico Public Housing Administration
PR
HUD Housing Programs Subrecipient Monitoring Cash Management
Cash Disbursements are made in accordance with cash management regulations and HUD requirements. However, we have additional layers of approvals as required by our HUD Field Office which depends on availabilty of outside personnel that is not under our control. Unexpected events such as COVID 19 eff...
Cash Disbursements are made in accordance with cash management regulations and HUD requirements. However, we have additional layers of approvals as required by our HUD Field Office which depends on availabilty of outside personnel that is not under our control. Unexpected events such as COVID 19 effect on employee assistance or different government workdays can affect our cash approvals at the bank level. We try to minimize and prevent these situations with a close coordination with the different approving officials . This is a recurring action plan.
View Audit 28199
Finding 20109 (2022-001)
Material Weakness 2022
Adventist Health System/west
CA
Questioned Costs Allowable Costs / Cost Principles Reporting
Finding 2022-001 - Internal control deficiency and noncompliance over the allowable activities, allowable costs/cost principles, and reporting compliance requirements Adventist Health had several phone conversations with HRSA over allowable expenses for the ARP program. We explained we had been usi...
Finding 2022-001 - Internal control deficiency and noncompliance over the allowable activities, allowable costs/cost principles, and reporting compliance requirements Adventist Health had several phone conversations with HRSA over allowable expenses for the ARP program. We explained we had been using lost revenue method for prior period reporting. We asked specifically what we can use and not use. We were informed to take the values (in whole) to use as expenses. We were following the guidance we had received by the HRSA employees. The information was confirmed on our methodology for allowable expenses by 2 different employees. Contact Person: Manager, Tax & Audit ? David Dumitru. Expected Completion Date: October 2023
View Audit 20475 Questioned Costs: $1
Finding 20108 (2022-001)
Material Weakness 2022
Rose of Mary Terrace
WA
HUD Housing Programs Cash Management Reporting
Name of Auditee: Rose of Mary Terrace HUD Auditee identification number: 171EE023 Name of audit firm: Loveridge Hunt & Co, PLLC Period covered by the audit: Year ended December 31, 2022 CAP prepared by: Name: Holly Anderson Position: Asset Management Program Manager Telephone number: 509-833-8084 Fi...
Name of Auditee: Rose of Mary Terrace HUD Auditee identification number: 171EE023 Name of audit firm: Loveridge Hunt & Co, PLLC Period covered by the audit: Year ended December 31, 2022 CAP prepared by: Name: Holly Anderson Position: Asset Management Program Manager Telephone number: 509-833-8084 Finding 2022-001 1. Statement of Condition: The Organization did not deposit the surplus cash into the residual receipts account in the amount of $27,935. 2. Cause: Management did not monitor the HUD requirements for the residual receipts accounts, including those in the regulatory agreement and those issued by HUD memorandum. 3. Actions Taken on the Finding: The Organization will complete HUD form 9250, requesting a suspension of replacement reserve deposits. Management will utilize the funds from suspended replacement reserve deposit to reimburse the residual receipts account. On August 7, 2023, Holly Anderson spoke with HUD Account Executive, Tina Rivera-Locklear, who agreed that this CAP was an acceptable step towards resolution.
View Audit 20307
Finding 20090 (2022-001)
Significant Deficiency 2022
Harbor Springs Public Schools
MI
Subrecipient Monitoring Cash Management Reporting
2022-01 This finding is caused by the District not having the proper controls in place to prevent, detect, or correct an incorrect monthly meal claim. Due to COVID, the District could not use their typical internal controls as it related to meal counts. In the elementary and middle schools, the coo...
2022-01 This finding is caused by the District not having the proper controls in place to prevent, detect, or correct an incorrect monthly meal claim. Due to COVID, the District could not use their typical internal controls as it related to meal counts. In the elementary and middle schools, the cooks had to hand count meals served rather than using meal counting software, which is what was used in prior years. These hand counts were hard to follow which caused issues when doing monthly reconciliations prior to making meal claim reimbursements. The District will also be returning to using meal counting software for all schools and eliminating hand count sheets all together. The persons responsible for the corrective action are Cathy Clarke Karwowicz, the Food Service Director and Rod Fullerton, the Chief Financial Officer. The anticipated completion date of the corrective action plan is before the end of the 2023 fiscal year. The plan for monitoring adherence is the Food Service Director and Chief Financial Officer will work together to ensure that monthly meals served are being reconciled prior to any meal reimbursements being claimed.
View Audit 19327
Finding 20089 (2022-003)
Significant Deficiency 2022
Farmworker Justice
DC
Cash Management Reporting Significant Deficiency § 200.303
Management?s Corrective Action Plan: Prior management and staff did not have a procedure in place for this. Current management concurs with the auditor?s recommendation and below is a summary of the corrective action plan. ACTION ESTIMATED COMPLETION DATE RESP...
Management?s Corrective Action Plan: Prior management and staff did not have a procedure in place for this. Current management concurs with the auditor?s recommendation and below is a summary of the corrective action plan. ACTION ESTIMATED COMPLETION DATE RESPONSIBLE PARTY STATUS/COMMENTS 1. Create a procedure that details the steps of how and when to conduct a SAM.gov check. 2. Retroactively review all the 2023 federal expenditures to ensure there is a SAM.gov check documented. 10/31/2023 Yolanda Rodriguez N/A 11/30/2023 Yolanda Rodriguez As of 9/18/23, there has been progress with this already.
View Audit 19213
Finding 19960 (2022-001)
Significant Deficiency 2022
The Richstone Center, Inc.
CA
Matching / Level of Effort / Earmarking Cash Management
2022-001 Recommendation: Review the personnel files annually and verify that performance evaluations have been completed. Action Taken: We concur with the recommendation. HR Manager reviewed all personnel files on 02/28/2023, to confirm that all annual reviews were completed. Our...
2022-001 Recommendation: Review the personnel files annually and verify that performance evaluations have been completed. Action Taken: We concur with the recommendation. HR Manager reviewed all personnel files on 02/28/2023, to confirm that all annual reviews were completed. Our Paychex documentation management system is also in place to keep track of when reviews are due.
View Audit 18211
Finding 19952 (2022-002)
Material Weakness 2022
New Community Employment Services Corporation
NJ
Cash Management Material Weakness Reporting
Finding Number - 2022-002 Planned Corrective Action - Internal controls have been strengthened to facilitate timely disbursement of student aid funds. Anticipated Completion Date - Complete Responsible Contact Person - Elizabeth Mbakaya, CFO of New Community Corporation (Managing Agent)
Finding Number - 2022-002 Planned Corrective Action - Internal controls have been strengthened to facilitate timely disbursement of student aid funds. Anticipated Completion Date - Complete Responsible Contact Person - Elizabeth Mbakaya, CFO of New Community Corporation (Managing Agent)
View Audit 17944
Finding 19931 (2022-001)
Material Weakness 2022
M.c. Preparatory School of Wisconsin, Inc.
WI
Cash Management Internal Control / Segregation of Duties
CORRECTIVE ACTION PLAN January 24, 2023 M.C. College Preparatory School of Wisconsin, Inc. respectfully submits the following corrective action plan for the year ended June 30,2022. Walkowicz, Boczkiewicz & Co., S.C. 1800 East Main Street, Suite 100 Waukesha, WI 53186 Audit period: June 30, 2022 The...
CORRECTIVE ACTION PLAN January 24, 2023 M.C. College Preparatory School of Wisconsin, Inc. respectfully submits the following corrective action plan for the year ended June 30,2022. Walkowicz, Boczkiewicz & Co., S.C. 1800 East Main Street, Suite 100 Waukesha, WI 53186 Audit period: June 30, 2022 The findings from the June 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS-FEDERAL AWARD PROGRAMS AUDITS DEPARTMENT OF EDUCATION MATERIAL WEAKNESS 2022-1 Elementary and Secondary School Emergency Relief Fund - COVID 19 ? CFDA No. 84.425D Condition: Claims are not reviewed by management prior to requesting reimbursement. Criteria: Internal controls should be in place to ensure the claims are reviewed prior to requesting reimbursement. Auditor?s recommendation: Internal controls procedures should be established to ensure the claims are properly completed prior to requesting reimbursement. Action Taken: M.C. College Preparatory School of Wisconsin, Inc.?s current procedures controlling the qualification, classification, and documentation of grant claims will be augmented by adding the following requirement of a formal review and recorded acknowledgment by the CEO of each claim prior to submission. ?Final Review and Approval: All claims and documentation will be compiled by the CFO into a final submission package and presented to the CEO for final approval prior to submitting the claim to the appropriate agency. A record of such approval should be maintained in the permanent file for the claim.? If the Department of Education has questions regarding this plan, please call me at 414-264-6000. Sincerely yours, Robert Rauh Chief Education Officer
View Audit 23458
Finding 19851 (2022-002)
Material Weakness 2022
Highlands School District
PA
Allowable Costs / Cost Principles Cash Management Reporting
2022-002 Activities Allowed or Unallowed Response Highlands School District agrees with the finding and the recommended procedures and is attempting to implement improvements over reporting.
2022-002 Activities Allowed or Unallowed Response Highlands School District agrees with the finding and the recommended procedures and is attempting to implement improvements over reporting.
View Audit 23491
South Tahoe Public Utility District
CA
Questioned Costs Cash Management
The District worked with the State of California to correct arrearages that were outside the allowable timeframe, and subsequently returned any required funds. As a result of the additional $178 noted by the auditors, the District is continuing to review the remaining arrearages to insure only allow...
The District worked with the State of California to correct arrearages that were outside the allowable timeframe, and subsequently returned any required funds. As a result of the additional $178 noted by the auditors, the District is continuing to review the remaining arrearages to insure only allowable amounts have bee reimbursed by the State.
View Audit 23478 Questioned Costs: $1
Finding 19809 (2022-008)
Significant Deficiency 2022
State of Washington C/o Office of Financial Management
WA
Subrecipient Monitoring Internal Control / Segregation of Duties Allowable Costs / Cost Principles
Finding: The Washington State Department of Transportation did not have adequate internal controls to ensure supervisors reviewed and approved payroll journals for the Highway Planning and Construction Cluster. Questioned Costs: Assistance Listing # 20.205 20.205 COVID-19 20.219 20.224 Amoun...
Finding: The Washington State Department of Transportation did not have adequate internal controls to ensure supervisors reviewed and approved payroll journals for the Highway Planning and Construction Cluster. Questioned Costs: Assistance Listing # 20.205 20.205 COVID-19 20.219 20.224 Amount $0 Status: Corrective action in progress Corrective Action: The Department is committed to ensuring adequate internal controls are established for processing payroll journals. Currently, the Department: ? Sends payroll journals electronically via Adobe Acrobat Sign on day four of payroll processing. ? Generates system automated emails, which are sent to the reviewer each day the journal is unsigned. ? Reconciles unsigned payroll journals and will follow up with responsible staff. To further improve controls over timely approval and return of payroll journals, the Department will: ? Continue to review existing internal controls to assess their effectiveness and make improvements as needed. ? Review the Payroll Manual to ensure directions, guidelines, and expectations around the payroll journal approval are clearly defined. ? Evaluate the appropriateness of establishing a timeline for returning signed payroll journals for incorporation into the Payroll Manual. Completion Date: Estimated June 2024 Agency Contact: Jesse Daniels External Audit Liaison PO Box 47320 Olympia, WA 98504-7320 (360) 705-7035 danielje@wsdot.wa.gov
View Audit 23129
Finding 19716 (2022-060)
Material Weakness 2022
State of Washington C/o Office of Financial Management
WA
Subrecipient Monitoring Special Tests & Provisions Internal Control / Segregation of Duties
Finding: The Health Care Authority did not have adequate internal controls over and did not comply with requirements to ensure it periodically audited cost report data for rate setting, hospital billings, and other financial and statistical records for inpatient hospital services. Questioned Cost...
Finding: The Health Care Authority did not have adequate internal controls over and did not comply with requirements to ensure it periodically audited cost report data for rate setting, hospital billings, and other financial and statistical records for inpatient hospital services. Questioned Costs: Assistance Listing # 93.775 93.777 93.777 COVID-19 93.778 93.778 COVID-19 Status: Corrective action in progress Corrective Action: The Authority partially concurs with the finding. The Authority does not agree it did not comply with federal requirements related to audits of inpatient hospitals. The Authority performs the following procedures: Cost report data for rate setting: ? Audits Medicaid cost report schedules and supporting documentation used for the Certified Public Expenditure Program. ? Audits critical access hospital data and uses final audited Medicare cost reports for settlement. ? Reviews and audits hospital cost reports using the ratio of costs-to-charges payment method. Hospital billings: ? Annual audits of hospital billings. Other financial and statistical records: ? Audits disproportionate share hospital reimbursements. The Authority concurs that documentation of the different hospital audits performed could be more clearly defined and will formalize procedures related to the conduct of the required audits. The conditions noted in this finding were previously reported in findings 2021-051 and 2020-049. Completion Date: Estimated December 2023 Agency Contact: Kari Summerour, CPA External Audit Compliance Manager PO Box 45502 Olympia, WA 98504-5502 (360) 725-9586 Kari.Summerour@hca.wa.gov
View Audit 23129
Finding 16704 (2022-002)
Material Weakness 2022
Chippewa Hills School District
MI
Cash Management School Nutrition Programs Material Weakness
October 21, 2022 CORRECTIVE ACTION PLAN FINDING 2022-002 EXCESS FUND BALANCE IN FOOD SERVICE FUND (repeat comment) ? Material weakness in internal control/material noncompliance ? special tests and provisions. Over the 2022-2023 school year, the District will utilize the excess fund balance to impro...
October 21, 2022 CORRECTIVE ACTION PLAN FINDING 2022-002 EXCESS FUND BALANCE IN FOOD SERVICE FUND (repeat comment) ? Material weakness in internal control/material noncompliance ? special tests and provisions. Over the 2022-2023 school year, the District will utilize the excess fund balance to improve the quality of the food service program. Despite following the spend down plan submitted to the Department of Education last year, the District still has a food service balance that exceeds the allowable balance by $129,204. The food service department will use the excess balance to continue to offer more new food choices, and continue to improve the quality of the food served (including more fresh produce and better quality ingredients). These improvements will continue to be in conjunction with the Michigan Department of Education's Office of School Support Services which will again approve the spending plan. We will begin to implement this immediately
View Audit 21338
Finding 16626 (2022-001)
Significant Deficiency 2022
Wake Forest University
NC
Questioned Costs Cash Management Eligibility § 200.303
Finding No. 2022-001: Allowability Corrective Action Planned The Uninsured Testing and Treatment Program ended as of March 31, 2022. As a result, Wake Forest has not implemented additional controls beyond the increased frequency at which we review accounts that are HRSA eligible and the increased ed...
Finding No. 2022-001: Allowability Corrective Action Planned The Uninsured Testing and Treatment Program ended as of March 31, 2022. As a result, Wake Forest has not implemented additional controls beyond the increased frequency at which we review accounts that are HRSA eligible and the increased education for our Financial Counseling Unit and Cash Control staff and leadership. In order to ensure compliance with future programs of this nature, Wake Forest will establish the controls necessary to review and monitor each account and ensure compliance is met with the program requirements. Each control will then be tested to ensure operating effectiveness.
View Audit 22102 Questioned Costs: $1
13west 103rd Street CORP
NY
Cash Management HUD Housing Programs Internal Control / Segregation of Duties
13 West 103rd Street Corporation 290 Lenox, 3rd Floor New York, NY 10027 AUDITEE?S CORRECTIVE ACTION PLAN Name and Number of Project 13 West 103rd Street Corporation, FHA Project Number 012-HD006 Auditor/Audit Firm PKF O?Connor Davies LLP Audit Period June 30, 2022 Finding 2022-001 ? Timely De...
13 West 103rd Street Corporation 290 Lenox, 3rd Floor New York, NY 10027 AUDITEE?S CORRECTIVE ACTION PLAN Name and Number of Project 13 West 103rd Street Corporation, FHA Project Number 012-HD006 Auditor/Audit Firm PKF O?Connor Davies LLP Audit Period June 30, 2022 Finding 2022-001 ? Timely Deposit of Surplus Cash A. Comments on Finding and Recommendations Recommendation ? We recommend that management ensures the surplus cash deposit is done timely in the future. B. Actions Taken or Planned Auditee agrees with this finding. Our policy has been to make surplus cash deposits after the final audit has been issued. Going forward our focus will be to work with the auditor and owner to get the audits finalized earlier so adequate time is left for the deposits to be made. In instances where the final is not going to be issued and allow enough time, the deposit will be made based on the reviewed draft. C. Status of Corrective Action on Prior Findings No prior findings. Ezra Miller, CFO
View Audit 21282
Finding 16549 (2022-004)
Material Weakness 2022
Madison Metropolitan School District
WI
Questioned Costs Procurement, Suspension & Debarment Cash Management
Views of Responsible Officials and Planned Corrective Actions: Upon reviewing our inventory records, schools had 98 devices in students' hands but not documented properly. The students had possession of the device, but the device was not checked out in inventory to the students. This has been resolv...
Views of Responsible Officials and Planned Corrective Actions: Upon reviewing our inventory records, schools had 98 devices in students' hands but not documented properly. The students had possession of the device, but the device was not checked out in inventory to the students. This has been resolved. Each Kindergarten classroom had 3 to 4 devices as spares across the 52 buildings. These were put in place to cover the enrollment of new students. When new students enrolled, they would have a device to use the same day. As we have discovered in ECF guidance, we cannot keep spares when using ECF funds for devices; we will immediately relocate the spares to students in other grade levels in need of a device so that each device is in a student?s hands for full use per ECF guidance.
View Audit 21329 Questioned Costs: $1
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