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Finding # 2020-005 Report Submission Corrective Action Plan: The new director and staff know that SEMAP reports are due annually. They also know that the report is the responsibility of the director to complete the SEMAP filing. The director who was in place during the 2019-2020-2021 should have fil...
Finding # 2020-005 Report Submission Corrective Action Plan: The new director and staff know that SEMAP reports are due annually. They also know that the report is the responsibility of the director to complete the SEMAP filing. The director who was in place during the 2019-2020-2021 should have filed the SEMAP report. Anticipated Completion Date: Currently in progress
Effective 11/1/2022 all recommendations are completed with up to 90 days notice to prospective tenant, with notification as the propoer verification needed to complete the recret to completion. Notification is also sent to the owner of the recertification. Once the proper verificatio is completed c...
Effective 11/1/2022 all recommendations are completed with up to 90 days notice to prospective tenant, with notification as the propoer verification needed to complete the recret to completion. Notification is also sent to the owner of the recertification. Once the proper verificatio is completed calculations are compelted the tenant and owner are mailed an addeum starting new rnetal breakdown. The new current staff has between 10 and 154 years expeirence completing recertifiations Please see item 2020-008 regarding utilities and payment standards.
Finding Type: Material weakness -Financial Management Condition: During our audit we noted that the expenditures reported in the general ledger for the Continuum of Care grant did not agree with the expenditures reported to HUD of $1,071,510, and for which HUD provided reimbursement. This condit...
Finding Type: Material weakness -Financial Management Condition: During our audit we noted that the expenditures reported in the general ledger for the Continuum of Care grant did not agree with the expenditures reported to HUD of $1,071,510, and for which HUD provided reimbursement. This condition resulted in the Organization being required to make an adjustment to reduce grant reported revenue and record an amount due to HUD for the excess funds received. Expenditures reported in the general ledger for the noted HRSA grant exceeded the amount reported and requested for reimbursement. DCCCMH elected to use non-Federal funds to cover the excess expenditures. Management response: DCCCMH has hired a grant accountant who will ensure expenses claimed are accurately reflected in the books and records of DCCCMH. In addition, DCCCMH is hiring a General Ledger Accountant who will ensure all Balance Sheet accounts are reconciled monthly and tie to amounts reported to grant funders.
QCHC's transition from paper charting to electronic health record Athena Health as ofMarch 14, 2023, will improve our calculations and document retention process to support individuals who receive sliding fee discount. The inconsistency among the application of the sliding fee discount program by fr...
QCHC's transition from paper charting to electronic health record Athena Health as ofMarch 14, 2023, will improve our calculations and document retention process to support individuals who receive sliding fee discount. The inconsistency among the application of the sliding fee discount program by front desk staff has been corrected with ongoing training. In addition to training, we have continued to update our Sliding Fee Discount Program on an annual basis. The Chief Medical Officer, Chief Dental Officer, Director of Operations and Business Development, Office Managers and front desk associates have received the Federal Poverty Guidelines for 2024 and the updated Sliding Fee Discount Program approved by the Board of Directors as of January 24, 2024. QCHC has a scheduled training via technical assistance in April 2024. We will also attend training through our membership with Pennsylvania Association of Community Health Centers.
QCHC was unable to provide adequate documentation to support the nature of the services provided to patients at Fiscal Year End July 31,2020. Subsequent to July 31, 2020, QCHC's Chief Financial Officer, Accounting Manager and Billing Supervisor have worked together on the operation process to improv...
QCHC was unable to provide adequate documentation to support the nature of the services provided to patients at Fiscal Year End July 31,2020. Subsequent to July 31, 2020, QCHC's Chief Financial Officer, Accounting Manager and Billing Supervisor have worked together on the operation process to improve document retention. As of March 14, 2023, QCHC has transitioned from paper medical Explanation of Benefits (EOB) to electronic. QCHC has also contracted with Athena Health to provide full cycle medical billing as of November 1, 2023. Currently, QCHC has about 95% of all claims, medical and dental EOB's in an electronic format via Dentrix and Athena Health. In addition to Dentrix the transition to Athena Health with full cycle billing, will allow QCHC to maintain adequate patient service billing records. Any paper records received are scanned upon arrival and are housed in billing and accounting file storage. All electronic documents are saved on the QCHC network and are backed up daily.
QCHC experienced a ransomware attack against all servers resulting in loss of information across all databases (Centricity, Dentrix and Sage Accpac). There will be a reoccurrence of late audit submission for FYl9, FY20, and FY21. As ofFY22 to date, the Chief Financial Officer has coordinated with th...
QCHC experienced a ransomware attack against all servers resulting in loss of information across all databases (Centricity, Dentrix and Sage Accpac). There will be a reoccurrence of late audit submission for FYl9, FY20, and FY21. As ofFY22 to date, the Chief Financial Officer has coordinated with the Accounting Manager to enforce all financial Accounting and Financial Management procedures to ensure QCHC stays in compliance. A month-end close process has been implemented by the Accounting Manager to ensure account reconciliation and balances are properly stated at month-end. This will improve our financial reporting process to ensure the Single Audit Reporting Package can be submitted to the Federal Audit Clearinghouse no later than the earlier of 30 days after the reports are received from auditors or nine months after year­ end.
Subsequent to July 31, 2020, QCHC has hired a new fiscal team: Chief Financial Officer (2021), Accounting Manager (2023), Senior Accountant (2024) and Staff Accountant (2022). As of August 15, 2023, Health Resources and Services Administration (HRSA), Office of Federal Assistance Management's (OFAM)...
Subsequent to July 31, 2020, QCHC has hired a new fiscal team: Chief Financial Officer (2021), Accounting Manager (2023), Senior Accountant (2024) and Staff Accountant (2022). As of August 15, 2023, Health Resources and Services Administration (HRSA), Office of Federal Assistance Management's (OFAM) Division of Financial Integrity (DFI) provided Fiscal Technical Assistance (FTA) to Quality Community Health Care for six months. During the Fiscal Technical Assistance, DFI provided QCHC best practices and recommendations for improving weaknesses and internal control processes. The key topics discussed during the PTA that DFI recommended QCHC have an in-depth understanding and strengthen internal controls over were the following: Legislative Mandates, Delinquent Single Audit, Financial Management System, Cash Management, Compensation for Personal Services (Time and Effort Reporting) and Policies and Procedures. As a repeated finding, the Chief Financial Officer has been charged with reviewing past accounting procedures for posting, reconciling, and documentation. To date, all Financial Accounting and Financial Management procedures have been enforced by the Chief Financial Officer to ensure QCHC will be complainant. The Accounting Manager ensures the month-end close process is implemented and account reconciliations and balances are properly stated at month end. In the accounting system all federal awards are assigned a general ledger account number in which funds are recorded or disbursed. The Schedule of Expenditures for the Federal Awards will be completed by the Accounting Manager as part of the monthly close to ensure timely availability.
Finding 2020-003: Section 223(f), CFDA 14.155 and Section 8, CFDA 14.195 a. Recommendation: The Company should ensure their procedures require the calculation of residual receipts and the transfer occur within 90 days of year end. b. Action(s) Taken/Planned: Management has acknowledged a breach in p...
Finding 2020-003: Section 223(f), CFDA 14.155 and Section 8, CFDA 14.195 a. Recommendation: The Company should ensure their procedures require the calculation of residual receipts and the transfer occur within 90 days of year end. b. Action(s) Taken/Planned: Management has acknowledged a breach in protocol and deposited the current year's surplus cash on February 5, 2021.
Finding 369609 (2020-001)
Material Weakness 2020
The EXCELth Finance Department was delayed in providing timely financial information to your audit firm and provide the financial statements by the filing deadline due to the COVID pandemic and subsequent problems this caused in difficulties hiring and maintaining qualified individuals in the depart...
The EXCELth Finance Department was delayed in providing timely financial information to your audit firm and provide the financial statements by the filing deadline due to the COVID pandemic and subsequent problems this caused in difficulties hiring and maintaining qualified individuals in the department. To prevent recurrence of the late filing of financial statements, we have contracted with a temporary staffing agency, Robert Half, for additional qualified accountants to provide the following services: to assist with preparing timely monthly financial information for presentation to the governing board; timely reconciliation of all bank statements to the general ledger each month; timely reconciliation of receivable and payables subsidiary ledgers to the general ledger each month; preparation any necessary adjusting entries for posting; attend the monthly board meeting when financial information is presented; and provide the necessary assistance to prepare audit financial statements on a timely basis.
HCVP Contract Administrator Horizon Management Group informed me in the fall of 2019 that they would no longer be contracting to administer any HCVP effective January 1, 2020. This included WBHA’s program, which they had administered for many years. Prior to January 1, 2020, Horizon Management Group...
HCVP Contract Administrator Horizon Management Group informed me in the fall of 2019 that they would no longer be contracting to administer any HCVP effective January 1, 2020. This included WBHA’s program, which they had administered for many years. Prior to January 1, 2020, Horizon Management Group delivered at least 2 dozen boxes of tenant files, inspection files, waiting lists, applications, etc. to WBHA’s office. I was told that these boxes contained all files, current and historic, for our HCVP. We made every effort to administer this program internally with a well-trained, full-time administrative employee who was a Certified Occupancy Specialist with many years of experience at WBHA. She was also trained in HQS Inspections. We also have a full-time Maintenance Supervisor for our properties (Meadowbrook Manor I & II) who is a certified HQS inspector who did conduct inspections for the HCVP post 01/01/2020. The WBHA administrative employee who managed our HCVP from 01/01/20 gave her 2 weeks’ notice to terminate her employment mid-April of 2020 and was gone by the end of that month. I was the only full-time administrative employee during this period. If you recall, businesses began shutting down due to the COVID-19 Pandemic in March 2020. I attempted to secure an HCVP contractor and found Allegiant Property Management to be a good fit for our program. The HCVP files were given to Allegiant Property Management prior to their management of the program which commenced July 1, 2020. That said, Allegiant Property Management was not the HCVP administrator during FYE2019. Efforts to reach out to Horizon Management Group to assist in the audit were not successful. During this same period (November of 2019) I received notice from our usual auditors Tostrud & Temp, LLC. that they would no longer be servicing our geographic area. Finding a new auditor while taking on the administration of the HCVP was a challenge. Adding the timing of our FYE, COVID-19, the unexpected loss of a long-time trusted staff member, hiring and training new staff, etc. was a very challenging situation. Corrective Action Planned: The corrective actions include continuing to work with Baker Tilly to complete our Fiscal Audits to bring our agency up-to-date and compliant. We are continuing to work with Allegiant Property Management to service our HCVP clients. We continue our long professional relationship with the accounting firm, HAB, Inc. WBHA is fully staffed after experiencing more turnover since 2020. I am personally committed to seeing the successful conclusion of these audits and the implementation of any corrective action(s) necessary to continue WBHA’s history as a High-Performing agency. I am also committed to the transparency expected in the administration of publicly funded subsidy programs. Name of Contact Person Responsible for Corrective Action: Melissa Bublitz, Executive Director Anticipated Completion Date: We continuing to work with Baker Tilly to complete our Fiscal Audits to bring our agency up-to-date and compliant. The Housing Authority changed HCVP Contract Administrators effective July 1, 2020.
View Audit 7336 Questioned Costs: $1
HCVP Contract Administrator Horizon Management Group informed me in the fall of 2019 that they would no longer be contracting to administer any HCVP effective January 1, 2020. This included WBHA’s program, which they had administered for many years. Prior to January 1, 2020, Horizon Management Group...
HCVP Contract Administrator Horizon Management Group informed me in the fall of 2019 that they would no longer be contracting to administer any HCVP effective January 1, 2020. This included WBHA’s program, which they had administered for many years. Prior to January 1, 2020, Horizon Management Group delivered at least 2 dozen boxes of tenant files, inspection files, waiting lists, applications, etc. to WBHA’s office. I was told that these boxes contained all files, current and historic, for our HCVP. We made every effort to administer this program internally with a well-trained, full-time administrative employee who was a Certified Occupancy Specialist with many years of experience at WBHA. She was also trained in HQS Inspections. We also have a full-time Maintenance Supervisor for our properties (Meadowbrook Manor I & II) who is a certified HQS inspector who did conduct inspections for the HCVP post 01/01/2020. The WBHA administrative employee who managed our HCVP from 01/01/20 gave her 2 weeks’ notice to terminate her employment mid-April of 2020 and was gone by the end of that month. I was the only full-time administrative employee during this period. If you recall, businesses began shutting down due to the COVID-19 Pandemic in March 2020. I attempted to secure an HCVP contractor and found Allegiant Property Management to be a good fit for our program. The HCVP files were given to Allegiant Property Management prior to their management of the program which commenced July 1, 2020. That said, Allegiant Property Management was not the HCVP administrator during FYE2019. Efforts to reach out to Horizon Management Group to assist in the audit were not successful. During this same period (November of 2019) I received notice from our usual auditors Tostrud & Temp, LLC. that they would no longer be servicing our geographic area. Finding a new auditor while taking on the administration of the HCVP was a challenge. Adding the timing of our FYE, COVID-19, the unexpected loss of a long-time trusted staff member, hiring and training new staff, etc. was a very challenging situation. Corrective Action Planned: The corrective actions include continuing to work with Baker Tilly to complete our Fiscal Audits to bring our agency up-to-date and compliant. We are continuing to work with Allegiant Property Management to service our HCVP clients. We continue our long professional relationship with the accounting firm, HAB, Inc. WBHA is fully staffed after experiencing more turnover since 2020. I am personally committed to seeing the successful conclusion of these audits and the implementation of any corrective action(s) necessary to continue WBHA’s history as a High-Performing agency. I am also committed to the transparency expected in the administration of publicly funded subsidy programs. Name of Contact Person Responsible for Corrective Action: Melissa Bublitz, Executive Director Anticipated Completion Date: We continuing to work with Baker Tilly to complete our Fiscal Audits to bring our agency up-to-date and compliant. The Housing Authority changed HCVP Contract Administrators effective July 1, 2020.
HCVP Contract Administrator Horizon Management Group informed me in the fall of 2019 that they would no longer be contracting to administer any HCVP effective January 1, 2020. This included WBHA’s program, which they had administered for many years. Prior to January 1, 2020, Horizon Management Group...
HCVP Contract Administrator Horizon Management Group informed me in the fall of 2019 that they would no longer be contracting to administer any HCVP effective January 1, 2020. This included WBHA’s program, which they had administered for many years. Prior to January 1, 2020, Horizon Management Group delivered at least 2 dozen boxes of tenant files, inspection files, waiting lists, applications, etc. to WBHA’s office. I was told that these boxes contained all files, current and historic, for our HCVP. We made every effort to administer this program internally with a well-trained, full-time administrative employee who was a Certified Occupancy Specialist with many years of experience at WBHA. She was also trained in HQS Inspections. We also have a full-time Maintenance Supervisor for our properties (Meadowbrook Manor I & II) who is a certified HQS inspector who did conduct inspections for the HCVP post 01/01/2020. The WBHA administrative employee who managed our HCVP from 01/01/20 gave her 2 weeks’ notice to terminate her employment mid-April of 2020 and was gone by the end of that month. I was the only full-time administrative employee during this period. If you recall, businesses began shutting down due to the COVID-19 Pandemic in March 2020. I attempted to secure an HCVP contractor and found Allegiant Property Management to be a good fit for our program. The HCVP files were given to Allegiant Property Management prior to their management of the program which commenced July 1, 2020. That said, Allegiant Property Management was not the HCVP administrator during FYE2019. Efforts to reach out to Horizon Management Group to assist in the audit were not successful. During this same period (November of 2019) I received notice from our usual auditors Tostrud & Temp, LLC. that they would no longer be servicing our geographic area. Finding a new auditor while taking on the administration of the HCVP was a challenge. Adding the timing of our FYE, COVID-19, the unexpected loss of a long-time trusted staff member, hiring and training new staff, etc. was a very challenging situation. Corrective Action Planned: The corrective actions include continuing to work with Baker Tilly to complete our Fiscal Audits to bring our agency up-to-date and compliant. We are continuing to work with Allegiant Property Management to service our HCVP clients. We continue our long professional relationship with the accounting firm, HAB, Inc. WBHA is fully staffed after experiencing more turnover since 2020. I am personally committed to seeing the successful conclusion of these audits and the implementation of any corrective action(s) necessary to continue WBHA’s history as a High-Performing agency. I am also committed to the transparency expected in the administration of publicly funded subsidy programs. Name of Contact Person Responsible for Corrective Action: Melissa Bublitz, Executive Director Anticipated Completion Date: We continuing to work with Baker Tilly to complete our Fiscal Audits to bring our agency up-to-date and compliant. The Housing Authority changed HCVP Contract Administrators effective July 1, 2020.
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Housing Authority of the City of Renton January 1, 2020 through December 31, 2020 This schedule presents the corrective action planned by the Housing Authority for findings reported in this report in accordance with Title 2 U.S. C...
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Housing Authority of the City of Renton January 1, 2020 through December 31, 2020 This schedule presents the corrective action planned by the Housing Authority for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2020-002 Finding caption: The Housing Authority did not have adequate controls in place to ensure compliance with federal program requirements. Name, address, and telephone of Authority contact person: Michael S. Bishop 600 S.W. 39th Street, Suite 250 Renton, WA 98056 Corrective action the auditee plans to take in response to the finding: The Housing Authority of the City of Renton (RHA) agrees with this finding and has taken and will continue to take steps to create Internal Controls to ensure compliance for program compliance, especially on the HCV or Housing Choice Voucher program. SEMAP spreadsheets and guidance have been created to monitor and audit the 14 Program Indicators. Internal Controls will also be created to ensure that Independent Audits for the Housing Authority as a whole are completed Annually and submitted to HUD FASS and Federal Audit Clearinghouse by the 9th month after its FYE date of December 31st. SAO Finding: Transfer from HCV to Mainstream The Unaudited FDS had $58,569 in an Interfund receivable and $3,776,607 in an Interfund payable. The $58,569 was offset against the interfund payable for the audited FDS. The amount referenced by the finding had no relationship to the Mainstream Program. Anticipated date to complete the corrective action: 12/31/2023
View Audit 3968 Questioned Costs: $1
Management concurs with the audit finding.
Management concurs with the audit finding.
Views of Responsible Officials: The Commission has had prior communications with the Bank regarding the depository agreements requirements. The Bank would not sign due to internal policies. The Commission will coordinate discussions between our HUD local field office and the Bank to discuss the requ...
Views of Responsible Officials: The Commission has had prior communications with the Bank regarding the depository agreements requirements. The Bank would not sign due to internal policies. The Commission will coordinate discussions between our HUD local field office and the Bank to discuss the requirements for obtaining a depository agreement.
Views of Responsible Officials: The Commission will work with the Bank to establish proper collateralization of our accounts and set up sweeps if needed.
Views of Responsible Officials: The Commission will work with the Bank to establish proper collateralization of our accounts and set up sweeps if needed.
Views of Responsible Officials: The Commission will review and enhance our policies and procedures over year end close, to ensure all adjustments are made timely. In addition, we create policy and procedures to perform an assessment for component unit determination of any new legally separate organi...
Views of Responsible Officials: The Commission will review and enhance our policies and procedures over year end close, to ensure all adjustments are made timely. In addition, we create policy and procedures to perform an assessment for component unit determination of any new legally separate organization that is established.
2020-002 Eligibility Housing Voucher Cluster Material Weakness in Internal Control Material Noncompliance Condition: Out of an approximate population of 17,476 tenants, 44 tenant files were tested and the following deficiencies were noted: • Nineteen files did not have annual recertifications per...
2020-002 Eligibility Housing Voucher Cluster Material Weakness in Internal Control Material Noncompliance Condition: Out of an approximate population of 17,476 tenants, 44 tenant files were tested and the following deficiencies were noted: • Nineteen files did not have annual recertifications performed during the year, • Seven files did not have correct utility allowance or documentation required to determine correct utility allowance, • Six files did not have 9886 release of information forms with 15 months of annual recertification, • Five files had HAP payments that did not agree to the HAP register, • Two files did not have rent reasonableness performed under a circumstance were it would be required to, • Two tenants did not have inspections performed during the year, • One file had an incorrect HAP calculation, and • One file did have the required forms of identification documented. Auditor’s Recommendations: The Authority should consider reevaluating their established procedures and controls in place to ensure full compliance in regards to eligibility and the timeliness of recertifications. The Authority needs to correct the deficiencies noted in the tested files and consider the impact to the rest of the population of tenant files that were not selected as part of the auditor’s sample. Action Taken: Leadership of the Houston Housing Authority acknowledges this issue and agrees with the finding. To eliminate the number of delinquent recertifications management of the HHA program has undertaken a project to eliminate all of the delinquencies and maintain the current status of those HCVP files where the recertification is not delinquent. An incentive plan has been created where certain HCVP staff will be granted overtime in the case of hourly employees and paid an incentive in the case of salaried employees to eliminate the existing backlog of delinquent recertifications. Each employee who works on this program is to be verified that they have the training necessary to work on the recertifications. In addition if recertifications are part of their normal work load they will have to maintain the pace that is necessary to not create additional delinquencies in order to participate in the incentive program. Hourly employees who are not successfully contributing to the project will be either be offered additional training or removed for eligibility to participate. Salaried employees will be compensated on a completed file basis with the HUD PIC acceptance of the data as the benchmark for completion and receipt of the incentive pay for the completed recertification. The HCVP management staff is confident that they can eliminate the backlog prior to the end of the 2023 calendar year.
Finding 2019-007 – Significant Deficiency - Maintenance of Financial Records (Prior Year Comment – Originated in 2016) Management Response: The City has established a records retention policy and has gathered and organized all documentation supporting expenditures as required by the federal guidelin...
Finding 2019-007 – Significant Deficiency - Maintenance of Financial Records (Prior Year Comment – Originated in 2016) Management Response: The City has established a records retention policy and has gathered and organized all documentation supporting expenditures as required by the federal guidelines.
View Audit 373044 Questioned Costs: $1
Finding 523674 (2019-007)
Significant Deficiency 2019
Finding 2019-007 – Significant Deficiency - Maintenance of Financial Records (Prior Year Comment – Originated in 2016) Management Response: The City has established a records retention policy and has gathered and organized all documentation supporting expenditures as required by the federal guideli...
Finding 2019-007 – Significant Deficiency - Maintenance of Financial Records (Prior Year Comment – Originated in 2016) Management Response: The City has established a records retention policy and has gathered and organized all documentation supporting expenditures as required by the federal guidelines.
View Audit 343105 Questioned Costs: $1
PHA Response and Corrective Action Plan – The agreement will be completed and on file as the Authority has already presented it to the board. PHA Contact and Resolution Date Rosalind Natale, March 31, 2020
PHA Response and Corrective Action Plan – The agreement will be completed and on file as the Authority has already presented it to the board. PHA Contact and Resolution Date Rosalind Natale, March 31, 2020
PHA Response and Corrective Action Plan – All files will be reviewed to ensure annual inspections are performed as required. PHA Contact and Resolution Date Rosalind Natale, March 31, 2020
PHA Response and Corrective Action Plan – All files will be reviewed to ensure annual inspections are performed as required. PHA Contact and Resolution Date Rosalind Natale, March 31, 2020
PHA Response and Corrective Action Plan – The agreement will be completed and on file as the Authority has already contacted the financial institution to execute the agreement. PHA Contact and Resolution Date Rosalind Natale, March 31, 2020
PHA Response and Corrective Action Plan – The agreement will be completed and on file as the Authority has already contacted the financial institution to execute the agreement. PHA Contact and Resolution Date Rosalind Natale, March 31, 2020
2019-006 - Special Tests and Provisions - Material Weakness Recommendation: Management should obtain a HUD approved AFHMP and add the equal opportunity logo to marketing materials. Action Taken: Although it was believed that a HUD approved AFHMP was in place, documentation of this plan could not...
2019-006 - Special Tests and Provisions - Material Weakness Recommendation: Management should obtain a HUD approved AFHMP and add the equal opportunity logo to marketing materials. Action Taken: Although it was believed that a HUD approved AFHMP was in place, documentation of this plan could not be located by all parties. The Managing Agent will take steps to obtain a new HUD approved AFHMP and include the equal opportunity logo to marketing materials.
2019-005 - Reporting - Material Weakness Recommendation: Management should ensure timely completion of a Uniform Guidance audit, as required. Action Taken: Historically, Uniform Guidance Data Collection Form submissions were scheduled by the sponsor. In April 2019, the management agent experienc...
2019-005 - Reporting - Material Weakness Recommendation: Management should ensure timely completion of a Uniform Guidance audit, as required. Action Taken: Historically, Uniform Guidance Data Collection Form submissions were scheduled by the sponsor. In April 2019, the management agent experienced significant staff turnover including the Chief Financial Officer. The Entity's fiscal year fiscal year 2019 closed shortly thereafter. Management Agent Staff were unaware the required fiscal year 2019 and subsequent audit(s) had not been scheduled by the Sponsor; Covid 19 hit shortly thereafter. This issue went unaddressed throughout the pandemic, followed by the resignation of the Management Agent Accounting Manager in 2021, a position that remained vacant for nearly a year. The Management agent engaged with a CPA firm to conduct the 2019, 2020 and 2021 audits.
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