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Finding 496936 (2023-004)
Significant Deficiency 2023
Iowa Valley Resource Conservation & Development
IA
Reporting Significant Deficiency Internal Control / Segregation of Duties
View of Responsible Officials and Planned Corrective Actions: We will begin providing written documentation of authorizations and reviews as outlined in the Accounting Policies and Procedures Manual.
View of Responsible Officials and Planned Corrective Actions: We will begin providing written documentation of authorizations and reviews as outlined in the Accounting Policies and Procedures Manual.
View Audit 319681
Finding 496927 (2023-001)
Significant Deficiency 2023
Maine School Administrative District No. 35
ME
Questioned Costs Eligibility School Nutrition Programs
Management’s Response/Corrective Action Plan: We agree with RKO's recommendation that there are no provisions in the regulations that provide for large scale reclassifications through administrative override. There was some confusion on the part of Maine School Administrative District No. 35 when a...
Management’s Response/Corrective Action Plan: We agree with RKO's recommendation that there are no provisions in the regulations that provide for large scale reclassifications through administrative override. There was some confusion on the part of Maine School Administrative District No. 35 when a communication from the State of Maine was received in November of 2022, that the rate of Free and Reduced children identified at Maine School Administrative District No. 35 had dropped dramatically from the prior year (due to the meals being free to all) and that it may negatively impact our subsidy. At that point, Maine School Administrative District No. 35 asked its building administrators to identify needy families based on conversations they had previously had with parents, from speaking with their guidance counselors, from knowledge they had working with outside community agencies (68 Hours of Hunger) to help identify families potentially in need. From there the lists provided by the building administrators were compared with the families who had already submitted applications, and the directly certified students, and any students who were not identified in either of those cohorts were added to the free and reduced list per administrative override. When RKO arrived in May 2023 to perform interim testing, they let us know that this was not appropriate. At that time, we removed those students from the free and reduced list, and adjusted all of our previously submitted claim forms to account for the change. Maine School Administrative District No. 35 is now clear on the rules with regards to the use of administrative override, and will not use it again in the future.
View Audit 319663
Finding 496898 (2023-001)
Material Weakness 2023
Shelton School District No. 309
WA
Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions
Finding ref number: 2023-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal wage rate requirements. Name, address, and telephone of District contact person: Brenda Trogstad, Assistant Superintendent of Finance and Operations 700 S 1st Str...
Finding ref number: 2023-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal wage rate requirements. Name, address, and telephone of District contact person: Brenda Trogstad, Assistant Superintendent of Finance and Operations 700 S 1st Street Shelton, WA 98584 360-426-8232 Corrective action the auditee plans to take in response to the finding: If federal funds are used for future construction projects, the Shelton School District will refer to the Davis-Bason Act for specific guidance. The district used the small work roster procedures based on Washington State law because we were not aware of the Davis-Bacon Act. The Director of Facilities and Construction has been given a copy of the Davis-Bacon Act for future reference. This is the first time the Shelton School District has used federal funds for construction in my 34 years in the district. Anticipated date to complete corrective action: Immediately.
View Audit 319645
Finding 496892 (2023-002)
Significant Deficiency 2023
Cumberland County Housing Authority
PA
Reporting Internal Control / Segregation of Duties
Criteria: Financial Data Schedule (FDS) submission for unaudited financials are due within 2 months after the fiscal year end; FDS audited submissions are due 9 months after fiscal year end; and the Federal Audit Clearing House reporting package is due 30 days after receipt of the auditors reports o...
Criteria: Financial Data Schedule (FDS) submission for unaudited financials are due within 2 months after the fiscal year end; FDS audited submissions are due 9 months after fiscal year end; and the Federal Audit Clearing House reporting package is due 30 days after receipt of the auditors reports or 9 months after the end of the fiscal year (24 CFR section 5.801). Condition: Management missed deadlines for the audited submissions and missed the deadline for completing the Federal Audit Clearing House reporting package. Context: Significant delay in the audit process resulted from these journal entries identified in finding 2023-001. Cause: Management was late in submitting its financial information to the auditor. This in part was caused by personnel changes that limited its ability to produce timely and reliable financial data. Effect: The Authority will receive a lower SEMAP score and will be classified as a troubled housing authority which could impact its subsidies. Recommendations: The Authority needs to improve its internal controls over financial reporting by submitting its financial data on a timelier basis. Views of responsible officials and planned corrective action: : The Authority agrees with this finding and has outlined a plan of action to address Audit Finding 2023-002. The Authority has implemented several activities that are designed to fully address the finding and prevent any reoccurrence in the future. These actions include: An Assistant Finance Director and a new Staff Accountant have been hired to ensure timely preparation of financial statements. New financial software has been implemented along with a new chart of accounts that provides for more consistent reporting and year end close. The process of internal reporting will be monitored to ensure timely submission of financial reports.
View Audit 319635
Finding 496867 (2023-001)
Material Weakness 2023
City of Lancaster
WI
Internal Control / Segregation of Duties HUD Housing Programs
Finding #2023-001- Segregation of Duties Condition: The available office staff precludes a proper segregation of duties in the control areas reviewed. Criteria: Segregation of duties is an aspect of internal control intended to prevent or decrease opportunities of intentional and unintentional e...
Finding #2023-001- Segregation of Duties Condition: The available office staff precludes a proper segregation of duties in the control areas reviewed. Criteria: Segregation of duties is an aspect of internal control intended to prevent or decrease opportunities of intentional and unintentional errors and fraud. Duties and responsibilities are properly segregated if no single individual either has control over all phases of a transaction or can both make and conceal an error, whether such error is intentional or unintentional. Cause: Limited number of personnel. Effect: Errors or intentional fraud could occur and not be detected timely by other employees in the normal course of their responsibilities because of the lack of segregation of duties. Recommendation: We recommend that the City consider the benefits of implementing additional policies and procedures to address key controls related to its significant transaction cycles as noted. Response: We agree with the finding but do not believe it is cost-effective to increase the office staff in an attempt to bring about a more effective segregation of duties. Contact Person: David Kurihara, Clerk/Treasurer Anticipated Completion: Not Applicable
View Audit 319622
Finding 496865 (2023-001)
Significant Deficiency 2023
Self Initiated Living Options, Inc.
NY
Questioned Costs Reporting Significant Deficiency
SILO will make sure the financial statement and Uniform Guidance audits are started earlier to ensure enough time to file timely in the future.
SILO will make sure the financial statement and Uniform Guidance audits are started earlier to ensure enough time to file timely in the future.
View Audit 319609
Finding 496854 (2023-001)
Significant Deficiency 2023
South Mississippi Housing Authority
MS
Internal Control / Segregation of Duties Questioned Costs Eligibility
2023-001 ALN 14.871 – Housing Voucher Cluster – Eligibility Management acknowledges the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. The agency has begun implementing the Yardi software system that will include a landlord portal th...
2023-001 ALN 14.871 – Housing Voucher Cluster – Eligibility Management acknowledges the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. The agency has begun implementing the Yardi software system that will include a landlord portal that will streamline W-9 and direct deposit documentation, while also creating a digital, cloud-based file for each landlord. This will enable the agency to better serve the needs of our landlords while also improving our records retention and filing systems. This function will also improve redundancy for continuity of operations and disaster planning. The new management team also created two (2) Fraud Specialist positions within the Housing Choice Voucher – Assisted Housing department that will audit landlord documentation to mitigate fraud risk. Person Responsible for Correction of Finding: Mr. Justin Brooks, Executive Director Projected Completion Date: December 31, 2024
View Audit 319579
Finding 496821 (2023-003)
Significant Deficiency 2023
Mark Twain Association for Mental Health Inc.
MO
Subrecipient Monitoring Reporting Significant Deficiency
September 9, 2024 Re: MTBH 2023 Single Audit To Whom it May Concern: In response to our recent MTBH 2023 Single Audit findings related to reimbursement request "KV-4", MTBH will implement a review process for future grant reimbursement requests, effective immediately. I, Jenny Haught, will complete ...
September 9, 2024 Re: MTBH 2023 Single Audit To Whom it May Concern: In response to our recent MTBH 2023 Single Audit findings related to reimbursement request "KV-4", MTBH will implement a review process for future grant reimbursement requests, effective immediately. I, Jenny Haught, will complete and send the reimbursement requests to Michael Cantrell, President and CEO for review. Upon his review and approval, I will send the reimbursement requests to the appropriate person per the grant agreement for official reimbursement. In response to our recent MTBH 2023 Single Audit findings related to quarterly progress reports, MTBH will implement a review process for future grant reporting, adhering to the grant agreement, effective immediately. Sincerely, Jenny Haught, Vice President of Finance
View Audit 319554
Finding 496771 (2023-005)
Material Weakness 2023
Overdose Lifeline, Inc.
IN
Allowable Costs / Cost Principles Internal Control / Segregation of Duties Questioned Costs
Finding 2022-05 Misallocation of Grant Funds Condition: The Organization claimed purchases under a reimbursement-based federal grant but then used these supplies for a different grant. This improper use of grant-funded supplies is a violation of the grant’s terms and conditions. Corrective Actions...
Finding 2022-05 Misallocation of Grant Funds Condition: The Organization claimed purchases under a reimbursement-based federal grant but then used these supplies for a different grant. This improper use of grant-funded supplies is a violation of the grant’s terms and conditions. Corrective Actions Taken or Planned: The Organizations’ Board and Executive Team consisting of the Chief Executive Officer (CEO) and the Chief Operating Officer (COO) and key Overdose Lifeline (ODL) Staff to include the independent bookkeeper and Grant and Finance Manager recognize the need to further significantly improve on the oversight and reconciliation of supply ordering and inventory. This is already underway with the QB inventory process described previously and an improved process for backup documentation. Additionally key staff will complete of a formal course that covers performing a single audit and engage in consultation with the Independent Public Accounting Firm (Pile CPAs)
View Audit 319539 Questioned Costs: $1
Finding 496765 (2023-002)
Material Weakness 2023
Fairview Health Services
MN
Questioned Costs Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
Finding 2023-002 Federal Grantor: United States Department of the Homeland Security Planned Corrective Actions: Responsible Official – Dawn Ksepka, VP of Finance and System Controller Anticipated completion date – August 31, 2024 Management agrees with the finding. In May 2023, the COVID-19 emer...
Finding 2023-002 Federal Grantor: United States Department of the Homeland Security Planned Corrective Actions: Responsible Official – Dawn Ksepka, VP of Finance and System Controller Anticipated completion date – August 31, 2024 Management agrees with the finding. In May 2023, the COVID-19 emergency was ended and therefore remediation of internal controls specific to allowability of costs for the FEMA program are no longer applicable. However, remediation steps were taken to improve documentation of review of internal controls over all federal expenditures, not limited to the FEMA program. Remediation: Fairview revised its internal control processes to improve the retention and documentation of the review and approval of inputs to the calculation of federal expenditures, as well as ensure that the review is precise enough to challenge the appropriateness of the methodology utilized.
View Audit 319532
Finding 496764 (2023-001)
Material Weakness 2023
Fairview Health Services
MN
Questioned Costs Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
Finding 2023-001 Federal Grantor: United States Department of the Homeland Security Planned Corrective Actions: Responsible Official – Dawn Ksepka, VP of Finance and System Controller Anticipated completion date – August 31, 2024 Management agrees with the finding. In May 2023, the COVID-19 emer...
Finding 2023-001 Federal Grantor: United States Department of the Homeland Security Planned Corrective Actions: Responsible Official – Dawn Ksepka, VP of Finance and System Controller Anticipated completion date – August 31, 2024 Management agrees with the finding. In May 2023, the COVID-19 emergency was ended and therefore remediation of internal controls specific to allowability of costs for the FEMA program are no longer applicable. However, remediation steps were taken to improve documentation of review of internal controls over all federal expenditures, not limited to the FEMA program. Remediation: Fairview revised its internal control processes to improve the retention and documentation of the review and approval of inputs to the calculation of federal expenditures.
View Audit 319532
Finding 496759 (2023-001)
Significant Deficiency 2023
Isles, INC and Subsidiaries
NJ
Internal Control / Segregation of Duties
Finding: Organization erroneously identified certain federal grants as state funded grants on the schedules. Contact person responsible for corrective action plan: Sean Jackson, Chief Executive Officer. Corrective Action Planned: Isles operation, service delivery and finance staff are dedicated to e...
Finding: Organization erroneously identified certain federal grants as state funded grants on the schedules. Contact person responsible for corrective action plan: Sean Jackson, Chief Executive Officer. Corrective Action Planned: Isles operation, service delivery and finance staff are dedicated to ensuring that funding is used appropriately and in accordance with any restrictions set forth by the funder. The following procedures have been refined to ensure all funding sources are reflected accurately going forward. 1) when grant funding is received, the staff person who receives the award will request a new revenue code specific to the new grant award from the finance department. In order for dinance department to generate that code, staff person must provide the followin: a. funder (either federal, state, county, city, or private entity), b. grant number, c. amount, d. grant period, e. department, f. initiative code - internal code for specific areas of work, g. revenue code, h. revenue GL code (4017 - Federal// 4016 - State // 4015 - City etc.), i. reporting requirements - monthly, quarterly, progress reports, etc., j. include attachment of actual grant. 2) Appropriate finance staff reviews provide contract along with the information outlined in item 1, confirms accuracy of the information, and then creates the apporpriate codes in accounting software. 3) Appropriate finance staff creates and reviews the schedules and director of finance reviews report before the schedules are prepared annually.
View Audit 319529
Near West Side Multi-Service Corporation
OH
Questioned Costs Eligibility Internal Control / Segregation of Duties
We will implement stricter verification processes and comprehensive staff training to ensure proper documetnation of eligibility. We will also conduct regular audits to prevent such issues in the future and review the questioned costs of to rectify any discrepancies.
We will implement stricter verification processes and comprehensive staff training to ensure proper documetnation of eligibility. We will also conduct regular audits to prevent such issues in the future and review the questioned costs of to rectify any discrepancies.
View Audit 319526 Questioned Costs: $1
Near West Side Multi-Service Corporation
OH
Questioned Costs Internal Control / Segregation of Duties
We will implement a comprehensive review process to ensure all required documentation is included. This will involve regular audits of case files, enhanced training for staff on documentation requirements, and the development of a standardized checklist to ensure completeness.
We will implement a comprehensive review process to ensure all required documentation is included. This will involve regular audits of case files, enhanced training for staff on documentation requirements, and the development of a standardized checklist to ensure completeness.
View Audit 319526
Near West Side Multi-Service Corporation
OH
Questioned Costs Reporting Internal Control / Segregation of Duties
We will implement stricter adherence to deadlines and ensure that all reports are filed on time. Measures will include setting up reminder systems and providing additional training to staff on the importance of meeting these deadlines.
We will implement stricter adherence to deadlines and ensure that all reports are filed on time. Measures will include setting up reminder systems and providing additional training to staff on the importance of meeting these deadlines.
View Audit 319526
Finding 496754 (2023-002)
Material Weakness 2023
City of Gadsden, Alabama
AL
Cash Management HUD Housing Programs Internal Control / Segregation of Duties § 200.303
2023-002 – ALN #14.218 Community Development Block Grant/Entitlements Grant; Recommendation: We recommend that the City return the duplicate drawn funds to HUD. We recommend all drawdown requests are completed by appropriately trained employees and that all drawdowns are reviewed and approved by a...
2023-002 – ALN #14.218 Community Development Block Grant/Entitlements Grant; Recommendation: We recommend that the City return the duplicate drawn funds to HUD. We recommend all drawdown requests are completed by appropriately trained employees and that all drawdowns are reviewed and approved by an appropriately personnel prior to submission to HUD. Corrective Action Planned: The City agrees with this finding. The City will work with HUD to repay the duplicated funds and implement additional review and approval procedures for drawdown requests. Person responsible for corrective action: Brandon Phillips, Finance Director Telephone: (256) 549-4715 Anticipated Completion Date: Corrective action will be implemented for the fiscal year ended September 30, 2024.
View Audit 319516
Ryder Village Ii, Inc.
PR
Internal Control / Segregation of Duties
Recommendation is accepted. Housing Program Director will be in charge to monitoring weekly the accounts payable. Although it is important to note that due to the fiscal situation of the Project, there are accounts payable of more than three years with which we are working and for that it is neces...
Recommendation is accepted. Housing Program Director will be in charge to monitoring weekly the accounts payable. Although it is important to note that due to the fiscal situation of the Project, there are accounts payable of more than three years with which we are working and for that it is necessary to work with the cash flow.
View Audit 319500
Ryder Village, Inc.
PR
Internal Control / Segregation of Duties
Recommendation is accepted. Housing Program Director will be in charge to monitoring weekly the accounts payable. Although it is important to note that due to the fiscal situation of the Project, there are accounts payable of more than three years with which we are working and for that it is neces...
Recommendation is accepted. Housing Program Director will be in charge to monitoring weekly the accounts payable. Although it is important to note that due to the fiscal situation of the Project, there are accounts payable of more than three years with which we are working and for that it is necessary to work with the cash flow.
View Audit 319499
Egida Ryder, Inc.
PR
Internal Control / Segregation of Duties
Recommendation is accepted. Housing Program Director will be in charge to monitoring weekly the accounts payable. Although it is important to note that due to the fiscal situation of the Project, there are accounts payable of more than three years with which we are working and for that it is neces...
Recommendation is accepted. Housing Program Director will be in charge to monitoring weekly the accounts payable. Although it is important to note that due to the fiscal situation of the Project, there are accounts payable of more than three years with which we are working and for that it is necessary to work with the cash flow.
View Audit 319498
Ryder Assisted Care Iii, Inc.
PR
Internal Control / Segregation of Duties
Recommendation is accepted. Housing Program Director will be in charge to monitoring weekly the accounts payable. Although it is important to note that due to the fiscal situation of the Project, there are accounts payable of more than three years with which we are working and for that it is neces...
Recommendation is accepted. Housing Program Director will be in charge to monitoring weekly the accounts payable. Although it is important to note that due to the fiscal situation of the Project, there are accounts payable of more than three years with which we are working and for that it is necessary to work with the cash flow.
View Audit 319497
Ryder Assisted Care Ii, Inc.
PR
Internal Control / Segregation of Duties
Recommendation is accepted. Housing Program Director will be in charge to monitoring weekly the accounts payable. Although it is important to note that due to the fiscal situation of the Project, there are accounts payable of more than three years with which we are working and for that it is neces...
Recommendation is accepted. Housing Program Director will be in charge to monitoring weekly the accounts payable. Although it is important to note that due to the fiscal situation of the Project, there are accounts payable of more than three years with which we are working and for that it is necessary to work with the cash flow.
View Audit 319496
Ryder Assisted Care, Inc.
PR
Internal Control / Segregation of Duties
Recommendation is accepted. Housing Program Director will be in charge to monitoring weekly the accounts payable. Although it is important to note that due to the fiscal situation of the Project, there are accounts payable of more than three years with which we are working and for that it is neces...
Recommendation is accepted. Housing Program Director will be in charge to monitoring weekly the accounts payable. Although it is important to note that due to the fiscal situation of the Project, there are accounts payable of more than three years with which we are working and for that it is necessary to work with the cash flow.
View Audit 319495
Finding 496664 (2023-003)
Material Weakness 2023
Fort Frye Local School District
OH
Subrecipient Monitoring Cash Management Material Weakness § 200.302 § 200.303
Finding Number: 2023-003 Planned Corrective Action: The accounts payable clerk will double check all claims submitted to the state for accuracy. Anticipated Completion Date: 08/30/2024 Responsible Contact Person: Stacy Bolden
Finding Number: 2023-003 Planned Corrective Action: The accounts payable clerk will double check all claims submitted to the state for accuracy. Anticipated Completion Date: 08/30/2024 Responsible Contact Person: Stacy Bolden
View Audit 319478
Finding 496661 (2023-001)
Material Weakness 2023
Annex Teen Clinic, Inc.
MN
Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303 § 200.400
Recommendation: We recommend the Annex Teen Clinic, Inc. document the authorization of expenditures charged to federal awards and ensure documentation is available to support such expenditures. Planned Action: We have implement a new Accounts Payable Automation Sofware called Continia, which will ma...
Recommendation: We recommend the Annex Teen Clinic, Inc. document the authorization of expenditures charged to federal awards and ensure documentation is available to support such expenditures. Planned Action: We have implement a new Accounts Payable Automation Sofware called Continia, which will make reimbursement, invoicing, and credit card submission processes more efficient and advanced. With this new software, we will be able to streamline our accounts payable processes and save a significant amount of time. Continia will allow everyone to submit their expenses and mileage trips on the Continia Expense Portal. It will also automate the approval process.
View Audit 319477
Finding 496656 (2023-001)
Material Weakness 2023
City of Lead
SD
Reporting Internal Control / Segregation of Duties
Finding 2023-001: Financial Statement and Schedule of Expenditures of Federal Awards (SEFA) Preparation Responsible Official: Billie Jo Inhofer, Finance Officer Corrective Action Plan: The City has accepted the risk associated with Finding #2023-001 regarding the preparation of the financial stateme...
Finding 2023-001: Financial Statement and Schedule of Expenditures of Federal Awards (SEFA) Preparation Responsible Official: Billie Jo Inhofer, Finance Officer Corrective Action Plan: The City has accepted the risk associated with Finding #2023-001 regarding the preparation of the financial statements and SEFA and will continue to have the independent auditor prepare the annual financial statements and SEFA. Anticipated Completion Date: Ongoing
View Audit 319467
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