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Finding 375559 (2023-008)
Significant Deficiency 2023
Richmond County
NC
Eligibility Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
Finding 2023-008 Inaccurate Information Name of contact person: Corrective Action: Proposed Completion Date: Corrective Actions for Finding 2023-004, 2023-005, 2023-006, 2023-007 also apply to State State Award Findings. Section IV - State Award Findings and Questioned Costs Darcey Wiggins, Supervis...
Finding 2023-008 Inaccurate Information Name of contact person: Corrective Action: Proposed Completion Date: Corrective Actions for Finding 2023-004, 2023-005, 2023-006, 2023-007 also apply to State State Award Findings. Section IV - State Award Findings and Questioned Costs Darcey Wiggins, Supervisor FNS Supervisor will conduct a training to inform and train all staff on how to read a DSS 2435 (FNS recertification), DSS 8107's ( FNS application), and DSS 8194 ( Transmittal form) correctly. All staff will be trained on how to verify evidences documented on these forms to ensure all evidence is verified and documented, and the DSS 8650 is used to request all information correctly. IMC supervisor will review policies for income and expenses with all staff. IMC supervisor will ensure that all staff are following policy to document all telephonic signatures and guided interviews correctly. January 19, 2024 and ongoing.
View Audit 294603
Finding 375558 (2023-007)
Significant Deficiency 2023
Richmond County
NC
Eligibility Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303
Finding 2023-004 IV-D Cooperation with Child Support Name of contact person: Corrective Action: Proposed Completion Date: Finding 2023-005 Inaccurate Information Entry Name of contact person: Corrective Action: Proposed Completion Date: Finding 2023-006 Inaccurate Resources Entry Name of contact per...
Finding 2023-004 IV-D Cooperation with Child Support Name of contact person: Corrective Action: Proposed Completion Date: Finding 2023-005 Inaccurate Information Entry Name of contact person: Corrective Action: Proposed Completion Date: Finding 2023-006 Inaccurate Resources Entry Name of contact person: Corrective Action: Proposed Completion Date: Finding 2023-007 Inadequate Request for Information Name of contact person: Corrective Action: Proposed Completion Date: Section III - Federal Award Findings and Questioned Costs Agency will continue to complete second party reviews to monitor compliance with Medicaid policy. Agency will conduct quarterly trainings to address accuracy. Training will be held December 12, 2023. December 12, 2023 and ongoing. Linda Taylor, DSS Manager December 12, 2023 and ongoing. Electronic verifications discussed with all Medicaid Staff. Agency will continue to complete second party reviews to monitor compliance with Medicaid policy. Agency will conduct quarterly trainings to address accuracy. Training will be held December 12, 2023. Linda Taylor, DSS Manager Section III - Federal Award Findings and Questioned Costs (continued) Linda Taylor, DSS Manager A training will be conducted at the end of the Continuous Coverage Unwinding per DHB-Admin. Letter 13-23. This policy is not required to be enforced at this time. We would like to reserve the rights to conduct this training at the is time to prevent confusing employees. Proposed training date to be held at the end of the Continous Coverage Undwinding period. Linda Taylor, DSS Manager Agency will continue to complete second party reviews to monitor compliance with Medicaid policy. Agency will conduct quarterly trainings to address accuracy. Training date December 12, 2023. December 12, 2023 and on going.
View Audit 294603
Finding 375556 (2023-005)
Significant Deficiency 2023
Richmond County
NC
Eligibility Internal Control / Segregation of Duties
Finding 2023-004 IV-D Cooperation with Child Support Name of contact person: Corrective Action: Proposed Completion Date: Finding 2023-005 Inaccurate Information Entry Name of contact person: Corrective Action: Proposed Completion Date: Finding 2023-006 Inaccurate Resources Entry Name of contact per...
Finding 2023-004 IV-D Cooperation with Child Support Name of contact person: Corrective Action: Proposed Completion Date: Finding 2023-005 Inaccurate Information Entry Name of contact person: Corrective Action: Proposed Completion Date: Finding 2023-006 Inaccurate Resources Entry Name of contact person: Corrective Action: Proposed Completion Date: Finding 2023-007 Inadequate Request for Information Name of contact person: Corrective Action: Proposed Completion Date: Section III - Federal Award Findings and Questioned Costs Agency will continue to complete second party reviews to monitor compliance with Medicaid policy. Agency will conduct quarterly trainings to address accuracy. Training will be held December 12, 2023. December 12, 2023 and ongoing. Linda Taylor, DSS Manager December 12, 2023 and ongoing. Electronic verifications discussed with all Medicaid Staff. Agency will continue to complete second party reviews to monitor compliance with Medicaid policy. Agency will conduct quarterly trainings to address accuracy. Training will be held December 12, 2023. Linda Taylor, DSS Manager Section III - Federal Award Findings and Questioned Costs (continued) Linda Taylor, DSS Manager A training will be conducted at the end of the Continuous Coverage Unwinding per DHB-Admin. Letter 13-23. This policy is not required to be enforced at this time. We would like to reserve the rights to conduct this training at the is time to prevent confusing employees. Proposed training date to be held at the end of the Continous Coverage Undwinding period. Linda Taylor, DSS Manager Agency will continue to complete second party reviews to monitor compliance with Medicaid policy. Agency will conduct quarterly trainings to address accuracy. Training date December 12, 2023. December 12, 2023 and on going.
View Audit 294603
Finding 375555 (2023-004)
Significant Deficiency 2023
Richmond County
NC
Internal Control / Segregation of Duties Eligibility
Finding 2023-004 IV-D Cooperation with Child Support Name of contact person: Corrective Action: Proposed Completion Date: Finding 2023-005 Inaccurate Information Entry Name of contact person: Corrective Action: Proposed Completion Date: Finding 2023-006 Inaccurate Resources Entry Name of contact per...
Finding 2023-004 IV-D Cooperation with Child Support Name of contact person: Corrective Action: Proposed Completion Date: Finding 2023-005 Inaccurate Information Entry Name of contact person: Corrective Action: Proposed Completion Date: Finding 2023-006 Inaccurate Resources Entry Name of contact person: Corrective Action: Proposed Completion Date: Finding 2023-007 Inadequate Request for Information Name of contact person: Corrective Action: Proposed Completion Date: Section III - Federal Award Findings and Questioned Costs Agency will continue to complete second party reviews to monitor compliance with Medicaid policy. Agency will conduct quarterly trainings to address accuracy. Training will be held December 12, 2023. December 12, 2023 and ongoing. Linda Taylor, DSS Manager December 12, 2023 and ongoing. Electronic verifications discussed with all Medicaid Staff. Agency will continue to complete second party reviews to monitor compliance with Medicaid policy. Agency will conduct quarterly trainings to address accuracy. Training will be held December 12, 2023. Linda Taylor, DSS Manager Section III - Federal Award Findings and Questioned Costs (continued) Linda Taylor, DSS Manager A training will be conducted at the end of the Continuous Coverage Unwinding per DHB-Admin. Letter 13-23. This policy is not required to be enforced at this time. We would like to reserve the rights to conduct this training at the is time to prevent confusing employees. Proposed training date to be held at the end of the Continous Coverage Undwinding period. Linda Taylor, DSS Manager Agency will continue to complete second party reviews to monitor compliance with Medicaid policy. Agency will conduct quarterly trainings to address accuracy. Training date December 12, 2023. December 12, 2023 and on going.
View Audit 294603
Finding 375551 (2023-001)
Significant Deficiency 2023
Community Health and Wellness Center of Greater Torrington, Inc.
CT
Subrecipient Monitoring Eligibility HUD Housing Programs
January 24, 2024 United States Department of Health and Human Services Community Health and Wellness Center of Greater Torrington, Inc. and Affiliate respectfully submits the following corrective action plan for the year ended September 30, 2023. CohnReznick LLP 350 Church Street Hartford, CT 0610...
January 24, 2024 United States Department of Health and Human Services Community Health and Wellness Center of Greater Torrington, Inc. and Affiliate respectfully submits the following corrective action plan for the year ended September 30, 2023. CohnReznick LLP 350 Church Street Hartford, CT 06103 Audit Period: September 30, 2023 The findings from the September 30, 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FEDERAL AWARDS FINDINGS AND QUESTIONED COSTS SIGNIFICANT DEFICIENCIES Health Center Program Cluster, Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care), COVID - 19 Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care), and Grants for New and Expanded Services under the Health Center Program Federal Assistance Listing Numbers: 93.224 and 93.527 2023-001 Recommendation The Center should establish a system of internal controls to ensure that all sliding fee discounts are properly calculated based on family size and income. Action Taken Education was provided to the staff who complete the applications, this included a quiz to measure the staff's knowledge of the process and mathematical calculations. Management developed a tool "How to Calculate Household Income for Processing Financial Assistance Applications" which includes step by step instructions for calculating household income. Prevention strategies have been implemented to prevent future occurrences of adverse events. Monthly audits of the calculation of annual income for a minimum of 10% of the total number of patients who have completed a financial assistance application are being performed. The manager of the population health department will report audit results quarterly at the continuous quality improvement (CQI) committee meeting. If the Cognizant or Oversight Agency for Audit has questions regarding this plan, please call: Joanne Borduas, CEO at (860) 387-0425. Sincerely yours,
View Audit 294590
Housing Authority of the City of Newton, Kansas
KS
HUD Housing Programs Internal Control / Segregation of Duties Allowable Costs / Cost Principles
Finding 2023-003: Allowable Activities NHA Corrective Action: In process. The Authority has initiated a new time study to review its allocation system and document the justification for it. Urlaub will use this information to verify the original 65/35 percentages or to determine more accurate perc...
Finding 2023-003: Allowable Activities NHA Corrective Action: In process. The Authority has initiated a new time study to review its allocation system and document the justification for it. Urlaub will use this information to verify the original 65/35 percentages or to determine more accurate percentages. The new percentages will be used for determining the correct Reallocation of administrative funds. The new percentages will be used to correct the percentages that will be used by Urlaub to redistribute the funding for fiscal year 2024. This information will be used to determine the relevance of the expense being allocated.
View Audit 294573
Regents of the University of Michigan
MI
Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
Responsible Official: Cheryl Soper - Assistant Vice President for Financial Operations and Controller View of Responsible Officials: The University concurs with the auditors’ findings. UM-Dearborn is taking action to ensure that voluntary consent to participate in electronic transactions is obtained...
Responsible Official: Cheryl Soper - Assistant Vice President for Financial Operations and Controller View of Responsible Officials: The University concurs with the auditors’ findings. UM-Dearborn is taking action to ensure that voluntary consent to participate in electronic transactions is obtained for all enrolled students before allowing them access to electronic transactions within our student information systems. For enrolled students who choose not to participate, alternative written communication methods will be provided. In addition, OFAS is making updates to its business processes and controls to ensure that all students receive notice of their award offer, complete with a description, before any disbursement on a student’s account is made. After a comprehensive assessment of its operational schedule, OFAS has adjusted the timing of award offers to students and are working closely with the University's Information Technology Services to establish a hold process that will ensure a student receives notification before disbursements are made. Anticipated Completion Date: May 2024
View Audit 294564
Finding 375423 (2023-001)
Material Weakness 2023
North Fayette Valley Community School District
IA
Internal Control / Segregation of Duties
CORRECTIVE ACTION PLAN February 8, 2024 To: U.S. Department of Education North Fayette Valley Community School District respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Hacker, Nelson & Co., CP...
CORRECTIVE ACTION PLAN February 8, 2024 To: U.S. Department of Education North Fayette Valley Community School District respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Hacker, Nelson & Co., CPAs 123 W. Water Street Decorah, IA 52101 Audit period: Year ended June 30, 2023. The findings from the June 30, 2023 schedule of findings and questioned costs is discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS - FEDERAL AWARDS PROGRAM AUDIT U.S. Department of Education: 2023: Education Stabilization Fund (ESF): Federal Assistance Listing Number 84.425B: Discretionary Grants: Rethink K-12 Education Models (ARP) Federal Assistance Listing Number 84.425C: COVID-19 Governor’s Emergency Education Relief Fund (GEER II) Federal Assistance Listing Number 84.425U: American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER III) Federal Assistance Listing Number 84.010: Title I Grants to Local Education Agencies Page 2 FINDINGS - FEDERAL AWARDS PROGRAM AUDIT (Continued) Material Weakness: See Finding 2023-001 Recommendation: The District should review the operating procedures of the District offices to obtain the maximum internal control possible under the circumstances utilizing currently available staff. While we do recognize that the District is not large enough to permit a segregation of duties for effective internal controls, we believe it is important the Board be aware that this condition does exist. Action Taken: Management is cognizant of this limitation and will implement additional procedures where possible. Anticipated Date of Completion: June 30, 2024 Material Weakness: See Finding 2023-002 Recommendation: The District should ensure bank reconciliations are being prepared and compared to the general ledger balance each month to investigate and resolve any variances in a timely manner. Action Taken: In the future, we will perform bank reconciliations and compare to the general ledger each month. Anticipated Date of Completion: June 30, 2024 If the U.S. Department of Education has questions regarding this plan, please call Kassie Stansbery, Business Manager/Treasurer, at 563-422-3851. Sincerely yours, Kassie Stansbery North Fayette Valley Community School District Business Manager/Treasurer cc: Neil W. Schraeder, CPA
View Audit 294490
Finding 375416 (2023-001)
Significant Deficiency 2023
Community Chest, Inc.
NV
Reporting Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.303
Finding Summary: Title 2 U.S. Code of Federal Regulations (CFR) Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) section 200.303 provides that non-federal entities must establish and maintain effective internal control that p...
Finding Summary: Title 2 U.S. Code of Federal Regulations (CFR) Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) section 200.303 provides that non-federal entities must establish and maintain effective internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance federal statutes, regulations, and the terms and conditions of the Federal award. A key component of effective internal control is the segregation of duties through a review and approval process. Quarterly progress reports did not have evidence of review and approval by an individual independent of the preparation process. Responsible Individuals: Erik Schoen, CEO Corrective Action Plan: Management agrees with this finding. We will review our internal data collection process to ensure/reflect that necessary oversight of programmatic reports has occurred. Anticipated Completion Date: June 30, 2024
View Audit 294476
Finding 375392 (2023-002)
Material Weakness 2023
Western Wayne School Corporation
IN
Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303
Finding 2023-002 – Education Stabilization Fund - Activities Allowed or Unallowed, Allowable Costs- Cost Principles Contact Person Responsible for Corrective Action: Peggy Huesman Contact Phone Number: 765-478-5375 Views of Responsible Official: We concur with the finding. Description of Corre...
Finding 2023-002 – Education Stabilization Fund - Activities Allowed or Unallowed, Allowable Costs- Cost Principles Contact Person Responsible for Corrective Action: Peggy Huesman Contact Phone Number: 765-478-5375 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Director of Titles and Grants or the Human Resource Specialist (payroll) will work with the Building Administrator’s to see that each Time and Effort sheet for every employee whose salary is paid from a Federal Grant has a signature. Anticipated Completion Date: April 1, 2024
View Audit 294472
Finding 375389 (2023-001)
Significant Deficiency 2023
Hermitage School District
AR
Internal Control / Segregation of Duties Special Tests & Provisions Matching / Level of Effort / Earmarking
Corrective Action Plan - LaDonna Spain will contact the Arkansas Department of Education (ADE), Division of Elementary and Secondary Education (DESE) for guidance as a new employee to the district regarding this previous year matter, seek to clarify newly implemented controls or program expenditures...
Corrective Action Plan - LaDonna Spain will contact the Arkansas Department of Education (ADE), Division of Elementary and Secondary Education (DESE) for guidance as a new employee to the district regarding this previous year matter, seek to clarify newly implemented controls or program expenditures, and implement program controls and DESE recommended controls regarding expenditures from the Education Stabilization Fund.
View Audit 294457
Finding 374738 (2023-003)
Significant Deficiency 2023
Saunders County
NE
Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.303
The County Attorney is writing up a policy.
The County Attorney is writing up a policy.
View Audit 294434
Finding 374719 (2023-001)
Significant Deficiency 2023
Eagle Academy Public Charter School
DC
Reporting Internal Control / Segregation of Duties § 200.510
Prior to the year-end of June 30, 2023, Eagle Academy PCS had several federal grants that were approved and open for drawdown in May 2023. These were all related to grants budget to be reimbursed to the school during the 2022-2023 school year. Due to the late approval of the grants, the school and m...
Prior to the year-end of June 30, 2023, Eagle Academy PCS had several federal grants that were approved and open for drawdown in May 2023. These were all related to grants budget to be reimbursed to the school during the 2022-2023 school year. Due to the late approval of the grants, the school and management didn’t have enough time to submit reimbursement requests and submit amendments. The amendments were submitted during the SB&Company’s audit preparation period. As a result, these amendments were all pending approval even though the expenditures already incurred in FY2023. Management has contracted with a third-party vendor that will be responsible for managing all grant reporting, applications, amendments, and reconciliations. This will strengthen the school year end closing process.
View Audit 294423
Finding 374715 (2023-003)
Material Weakness 2023
Monroe Central School Corporation
IN
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.303
Finding 2023-003 – Education Stabilization Fund - Activities Allowed or Unallowed, Allowable Costs- Cost Principles Contact Person Responsible for Corrective Action: Jessica Cheesman Contact Phone Number: 765-468-6868 Views of Responsible Official: We concur with the finding. Description of Co...
Finding 2023-003 – Education Stabilization Fund - Activities Allowed or Unallowed, Allowable Costs- Cost Principles Contact Person Responsible for Corrective Action: Jessica Cheesman Contact Phone Number: 765-468-6868 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Superintendent will sign off on all vouchers going forward and all vocuhers from 07/01/2023 to 12/31/2023 Anticipated Completion Date: 04/30/2024
View Audit 294418
Finding 374681 (2023-002)
Significant Deficiency 2023
Shelbyville Central Schools
IN
School Nutrition Programs Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.303
Finding 2023-002 – Child Nutrition Cluster - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Michelle Babcock Contact Phone Number: 317-392-2505 Views of Responsible Official: We concur with the finding. Description of Correct...
Finding 2023-002 – Child Nutrition Cluster - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Michelle Babcock Contact Phone Number: 317-392-2505 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We have established an improved internal controls procedures with internal purchases. The items requested will be submitted in writing and when the items are delivered to the perspective department or building, a signature will be obtained to confirm the items were delivered internally before the funds will be transferred to/from the respective accounts. Anticipated Completion Date: January 2024
View Audit 294371
Finding 374671 (2023-003)
Material Weakness 2023
Lyons Elementary School District 103
IL
School Nutrition Programs Eligibility Internal Control / Segregation of Duties
Condition: The District did not select and verify the required sample of approved free and reduced price applications by the required deadline. Plan: The district will have a calendar reminder to begin auditing applications on Oct. 1 and complete the process with submission to ISBE by December 15. A...
Condition: The District did not select and verify the required sample of approved free and reduced price applications by the required deadline. Plan: The district will have a calendar reminder to begin auditing applications on Oct. 1 and complete the process with submission to ISBE by December 15. Anticipated Date of Completion: 12/31/2024 Name of Contact Person Yasmine Dada, Business Manager ________________________________________________
View Audit 294356
Finding 374668 (2023-001)
Significant Deficiency 2023
Bethany Presbyterian Manor
MI
Internal Control / Segregation of Duties HUD Housing Programs Reporting
Condition: There was a lack of timely reconciliation performed withdrawals by the Organization to ensure all from the replacement reserve account had proper HUD deposits were approval, all required monthly made, and HUD-approved loans were repaid timely. The Organization from HUD for a $30,848 loan ...
Condition: There was a lack of timely reconciliation performed withdrawals by the Organization to ensure all from the replacement reserve account had proper HUD deposits were approval, all required monthly made, and HUD-approved loans were repaid timely. The Organization from HUD for a $30,848 loan advance received approval to be repaid to the replacement reserve when the November voucher payment was received (November 18, 2022); however, the loan was not repaid until January 18, 2023 Planned Corrective Action: Management acknowledges the significant deficiency in internal control over compliance and has taken measures to improve internal acknowledges control over compliance. Management also that it did not repay the replacement reserve timely received, but with voucher funds subsequently it did repay the $30,848 advance to the replacement reserve account on January 18, 2023. Contact person responsible for corrective action: Bruce Blalock, Sr. VP of Finance and Obligated Group Operations Anticipated Completion Date: January 18, 2023
View Audit 294343
Finding 374666 (2023-001)
Significant Deficiency 2023
Peace Presbyterian Village Dba the Village of Peace Manor 044-Ee019
MI
Internal Control / Segregation of Duties HUD Housing Programs Reporting
Condition: During the year ended June 30, 2023, the Organization had 5 withdrawals from the replacement reserve totaling $150,316. Of these withdrawals, $71,998 was properly supported and $78,318 was withdrawn without proper HUD approval. The lack of timely reconciliations resulted in unauthorized a...
Condition: During the year ended June 30, 2023, the Organization had 5 withdrawals from the replacement reserve totaling $150,316. Of these withdrawals, $71,998 was properly supported and $78,318 was withdrawn without proper HUD approval. The lack of timely reconciliations resulted in unauthorized amounts transferred out of the replacement reserve and the funds were not returned to the replacement reserve account by June 30, 2023. Planned Corrective Action: Management acknowledges the significant deficiency in internal control over compliance since it did not obtain prior HUD approval for 3 withdrawals totaling $78,318 during the year ended June 30, 2023 and is implementing measures to improve this internal control over compliance. Management returned the $78,318 to the replacement reserve account in August 2023. Contact person responsible for corrective action: Bruce Blalock, Sr. VP of Finance and Obligated Group Operations Anticipated Completion Date: August 2, 2023
View Audit 294341
Finding 374664 (2023-001)
Significant Deficiency 2023
The Village of Oakman Manor
MI
Internal Control / Segregation of Duties HUD Housing Programs Reporting
Condition: There was a lack of timely reconciliation performed by the Organization to ensure all withdrawals from the replacement reserve account had proper HUD approval, all required monthly deposits were made, and HUD approved loans were repaid timely. The Organization received approval from HUD f...
Condition: There was a lack of timely reconciliation performed by the Organization to ensure all withdrawals from the replacement reserve account had proper HUD approval, all required monthly deposits were made, and HUD approved loans were repaid timely. The Organization received approval from HUD for a $27,743 loan advance to be repaid to the replacement reserve by January 31, 2023; however, the loan was not repaid until April 17, 2023. Planned Corrective Action: Management acknowledges the significant deficiency in internal control over compliance and has taken measures to improve internal control over compliance Management also acknowledges that it did not repay the replacement reserve timely with voucher funds subsequently received, but it did repay the $27,743 advance to the replacement reserve account on April 17, 2023 Contact person responsible for corrective action: Bruce Blalock, Sr. VP of Finance and Obligated Group Operations Anticipated Completion Date: April 17, 2023
View Audit 294338
Finding 374662 (2023-001)
Significant Deficiency 2023
Spring Meadows II- Village of Spring Meadows II 047-Ee047
MI
Internal Control / Segregation of Duties HUD Housing Programs Reporting
Condition: There was a lack of timely reconciliation performed by the Organization of the replacement reserve account activity. The Organization received approval in 2019 from HUD for a $22,427 loan advance to be repaid to the replacement reserve when the January 2019 voucher payment was received. O...
Condition: There was a lack of timely reconciliation performed by the Organization of the replacement reserve account activity. The Organization received approval in 2019 from HUD for a $22,427 loan advance to be repaid to the replacement reserve when the January 2019 voucher payment was received. Of this amount, $6,740 was received and deposited back into the replacement reserve in 2019. The remaining $15,687 was received by the Organization on February 6, 2023, however, this amount was not deposited back to the replacement reserve until after year end, on August 16, 2023. Planned Corrective Action: Management acknowledges the significant deficiency in internal control over compliance that resulted in the late deposit back into the replacement reserve account as required and has taken measures to improve internal control over compliance. Contact person responsible for corrective action: Bruce Blalock, Sr. VP of Finance and Obligated Group Operations Anticipated Completion Date: August 16, 2023
View Audit 294335
Presbyterian Village Holly
MI
HUD Housing Programs Internal Control / Segregation of Duties Procurement, Suspension & Debarment
Finding Number: 2023-002 Condition: The Organization failed to refund the security deposit to a tenant within 30 days of their move out date. Planned Corrective Action: Management acknowledges noncompliance in the current fiscal year and returned the security deposit to the resident on December 22, ...
Finding Number: 2023-002 Condition: The Organization failed to refund the security deposit to a tenant within 30 days of their move out date. Planned Corrective Action: Management acknowledges noncompliance in the current fiscal year and returned the security deposit to the resident on December 22, 2022, 41 days after their move out. Contact person responsible for corrective action: Bruce Blalock, Sr. VP of Finance and Obligated Group Operations Anticipated Completion Date: December 22, 2022
View Audit 294333
Presbyterian Village Holly
MI
HUD Housing Programs Procurement, Suspension & Debarment Reporting
Condition: The Organization deposited prior year surplus cash 139 days after the deadline as stated in the Real Estate Assessment Center's Summary of Financial Reporting and Auditing Guidance for HUD (FRAG Guide) under Section 2.8. Planned Corrective Action: Management acknowledges noncompliance in ...
Condition: The Organization deposited prior year surplus cash 139 days after the deadline as stated in the Real Estate Assessment Center's Summary of Financial Reporting and Auditing Guidance for HUD (FRAG Guide) under Section 2.8. Planned Corrective Action: Management acknowledges noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance. Management deposited the surplus cash amount of $10,197 into residual receipts on February 14, 2023. Contact person responsible for corrective action: Bruce Blalock, Sr. VP of Finance and Obligated Group Operations Anticipated Completion Date: February 14, 2023
View Audit 294333
Finding 374658 (2023-002)
Significant Deficiency 2023
Hillside Apartments Phase Ii, Inc.
MI
Internal Control / Segregation of Duties HUD Housing Programs Reporting
Finding Number: 2023-002 Condition: There was a lack of timely reconciliation performed by the Organization to ensure all withdrawals from the replacement reserve account had proper HUD approval, all required monthly deposits were made, and HUD approved loans were repaid timely The Organization rece...
Finding Number: 2023-002 Condition: There was a lack of timely reconciliation performed by the Organization to ensure all withdrawals from the replacement reserve account had proper HUD approval, all required monthly deposits were made, and HUD approved loans were repaid timely The Organization received approval from HUD for a $35,000 loan advance to be repaid to the replacement reserve when unpaid voucher payments were received (October 31, 2022); however, the loan was not repaid until December 13, 2022. Planned Corrective Action: Management acknowledges the significant deficiency in internal control over compliance and has taken measures to improve internal control over compliance Management also acknowledges that it did not repay the replacement reserve timely with voucher funds subsequently received, but it did repay the $35,000 advance to the replacement reserve account on December 13, 2022. Contact person responsible for corrective action: Bruce Blalock, Sr. VP of Finance and Obligated Group Operations Anticipated Completion Date: December 13, 2022
View Audit 294332
Finding 374656 (2023-002)
Significant Deficiency 2023
Piloted Schools of Indiana, Inc.
IN
Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.329
Finding 2023-002 - Reporting Transitions in operations positions over the course of the first years of ESSER distributions and reimbursements, combined with the first round of data collection resulted in discrepancies between state reports and internal records. A thorough review of past reports and ...
Finding 2023-002 - Reporting Transitions in operations positions over the course of the first years of ESSER distributions and reimbursements, combined with the first round of data collection resulted in discrepancies between state reports and internal records. A thorough review of past reports and data will be completed to identify errors by the School Principal (Jennica Adkins) and future reports will be completed in conjunction with Bookkeeping Plus (Tina Spencer) to ensure accuracy. This will be completed before the next round of ESSER reports due April 2024.
View Audit 294330
Finding 374648 (2023-001)
Significant Deficiency 2023
Statewide Bay Landing Ii, Inc.
RI
HUD Housing Programs Internal Control / Segregation of Duties
We have obtained the required information
We have obtained the required information
View Audit 294325
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