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Finding 247638 (2022-001)
Significant Deficiency 2022
Mi Residential Community, Inc. 023-11147
MA
HUD Housing Programs Eligibility Reporting
U.S. Department of Housing and Urban Development, passed through the Massachusetts Housing Finance Agency Section 8 Housing Assistance Payments Program ? Assistance Listing No. 14.195 Significant Deficiencies 2022-001 Condition: 1) 1 of the 40 tenants selected for testing had an incorrect amount r...
U.S. Department of Housing and Urban Development, passed through the Massachusetts Housing Finance Agency Section 8 Housing Assistance Payments Program ? Assistance Listing No. 14.195 Significant Deficiencies 2022-001 Condition: 1) 1 of the 40 tenants selected for testing had an incorrect amount reported for social security income on Form HUD-50059. 2) 1 of the 40 tenants selected for testing had an amount reporting for medical expenses on Form HUD-50059 that was not supported by documentation in the tenant?s file. Auditor's Recommendation: We recommend that an internal control procedure be implemented to ensure that all HUD-50059 forms are completed accurately and all required information is obtained and maintained within the tenant files. Action Taken: 1) Management will meet with the tenant to properly investigate causation for the finding noted above. Pending the outcome of the investigation, Management will correct the July 2022 Annual Certification with the expectation of correcting the income used to tabulate the tenant?s level of rental assistance, the tenant will not be charged for the error, and HUD will be reimbursed for subsidy accordingly. 2) Management removed the active medical expense from the expense tab on the management software. The medical expenses do not impact the level of rental assistance since the amount did not exceed 3 percent of the tenant?s household income. Nevertheless, Management reclassified the medical expense as inactive to ensure the medical expense is not part of the future certifications.
View Audit 258341
Finding 238658 (2022-001)
Significant Deficiency 2022
Housing Authority of the City of Greensboro
NC
HUD Housing Programs Subrecipient Monitoring Eligibility
Finding 2022-001 - Housing Choice Voucher Tenant Files - Eligibility - Internal Control over Tenant Files - Noncompliance and Significant Deficiency Corrective Action Plan: GHA will implement the following immediate and on-going actions to correct internal control over particip...
Finding 2022-001 - Housing Choice Voucher Tenant Files - Eligibility - Internal Control over Tenant Files - Noncompliance and Significant Deficiency Corrective Action Plan: GHA will implement the following immediate and on-going actions to correct internal control over participant files in the Housing Choice Voucher program: Immediate Response: GHA is guided by seven core values. The first of which is Integrity. Upon discovery of forged documents, in March 2023 it was clearly communicated and reiterated that any actions, such as alternation, falsification, or fabrication is unacceptable and the appropriate disciplinary would be taken. A prompt and thorough investigation resulted in a team member being terminated for forging documents and a change is senior leadership. A third-party consultant was brought in immediately to complete an assessment and review of the voucher programs internal process to provide immediate process improvement along with reviewing an additional sample set of participant files. Ongoing Response: GHA will improve internal controls in the area of file review and quality control and assurance by completing multiple examinations of applicants/program participants calculations at initial move- in, interim, and re-examination anniversary. In addition to the two-prong reviews being completed by team members, a third-party compliance company may be used to review all initials, and up to twenty-five percent (25%) of all interim and re-examination of program participants' files. Internal/external training will be provided to each team member involved with the determination of rent and maintaining tenant files, as well as programmatic eligibility and administration of the housing choice voucher program in 2023. Voucher Administration leadership will continue to work closely with the Compliance Department to ensure that GHA's program files are compliant with all federal regulations, rules, HUD guidelines as well as GHA's policy and procedures. Anticipated Completion Date: The above plans will be implemented immediately and will be continuously monitored. We anticipate a completion date of December 2023. Responsible Person: Meredith Daye, Chief Operating Officer
View Audit 254659
Finding 236263 (2022-001)
Material Weakness 2022
St. Mary Levee District
LA
Internal Control / Segregation of Duties
2022-001 Inadequate segregation of accounting functions Management?s Response and Planned Corrective Action: Management is aware of the condition and has determined that based upon the size of the District and the cost-benefit consideration of additional personnel, it is not feasible to achieve comp...
2022-001 Inadequate segregation of accounting functions Management?s Response and Planned Corrective Action: Management is aware of the condition and has determined that based upon the size of the District and the cost-benefit consideration of additional personnel, it is not feasible to achieve complete segregation of duties. Name and Title of Contact Person: Timothy Matte, Executive Director
View Audit 236613
Finding 230098 (2022-008)
Material Weakness 2022
Valley County
MT
Internal Control / Segregation of Duties
AUDITOR PREPARED FINANCIAL STATEMENTS Name of contact person: Mary Armstrong ? Chair, County Commission Corrective Action: The recommendation to hire a firm to evaluate the work of Olness and Associates has been considered and rejected. It is the County?s opinion that funds can be better spent on ...
AUDITOR PREPARED FINANCIAL STATEMENTS Name of contact person: Mary Armstrong ? Chair, County Commission Corrective Action: The recommendation to hire a firm to evaluate the work of Olness and Associates has been considered and rejected. It is the County?s opinion that funds can be better spent on other priorities. Valley County will continue to read, monitor, edit and approve drafts prepared by Olness Associates. Proposed Completion Date: Ongoing.
View Audit 253285
Finding 230097 (2022-007)
Material Weakness 2022
Valley County
MT
Internal Control / Segregation of Duties
SEGREGATION OF DUTIES Name of contact person: Mary Armstrong ? Chair, County Commission Corrective Action: Valley County has implemented all auditor suggestions for this finding, but the size of the county workforce does not lend itself to full segregation of duties. The duties will be separated a...
SEGREGATION OF DUTIES Name of contact person: Mary Armstrong ? Chair, County Commission Corrective Action: Valley County has implemented all auditor suggestions for this finding, but the size of the county workforce does not lend itself to full segregation of duties. The duties will be separated as much as possible and alternative controls will be used to compensate for lack of separation. The commission will continue to be involved in providing some of these controls. Proposed Completion Date: Ongoing.
View Audit 253285
Finding 206026 (2022-001)
Significant Deficiency 2022
Refugeeone
IL
Allowable Costs / Cost Principles Cash Management Internal Control / Segregation of Duties
The Agency recognizes this finding and notes that this occurrence resulted from additional emergency additional funding provided by funders in a different payment structure than other grants received. Going forward with any new grants that are cost reimbursement based and where individuals are only ...
The Agency recognizes this finding and notes that this occurrence resulted from additional emergency additional funding provided by funders in a different payment structure than other grants received. Going forward with any new grants that are cost reimbursement based and where individuals are only partially allocated to the program, a staff allocation tracking will be implemented for said employees.
View Audit 174637
Finding 205955 (2022-001)
Material Weakness 2022
Great Hearts America - Texas
TX
Subrecipient Monitoring Material Weakness Period of Performance § 200.302
Finding 2022-001 - Schedule of Expenditures of Federal Awards United States Department of Education Pass Through Entity: Texas Education Agency Federal Program: American Rescue Plan ? Elementary and Secondary School Emergency Relief (ARP ESSER) Assistance Listing Number: 84.425U Federal Award N...
Finding 2022-001 - Schedule of Expenditures of Federal Awards United States Department of Education Pass Through Entity: Texas Education Agency Federal Program: American Rescue Plan ? Elementary and Secondary School Emergency Relief (ARP ESSER) Assistance Listing Number: 84.425U Federal Award Number: S425U210042 Federal Award Year 2022 Repeat Comment: No Type of Finding: Material Weakness Condition: When reviewing the net assets released from restriction in the draft financial statements presented to the board, management determined and brought to the attention of the auditors the net assets restricted for pre-award costs for the ESSER federal program ($1,976,911) should have been released from restrictions during fiscal year ending June 30, 2022. The auditor, when tying the draft schedule of expenditures of federal awards to the updated schedules, determined the Organization had not included the pre-award federal expenditures related to the ESSER federal program. As a result, the initial testing of the ESSER major program did not include $1,976,991 in ESSER expenditures. When this was brought to management?s attention, the schedule of expenditures of federal awards was updated and the additional expenditures provided for testing. Cause: The additional $1,976,991 was related to ?pre-award? dollars awarded during fiscal year ended June 30, 2022, where allowable expenditures incurred in the previous year were permitted by the grant to be used for the ESSER funds awarded in the current year. Management was not aware of the requirement to include these amounts on the schedule of expenditures of federal awards. Recommendation: We recommend management of the Organization strengthen their internal controls to ensure all federal awards are included on the schedule of expenditures of federal awards. Corrective Action Plan: Prior to June 30, 2023, management will prepare an administrative procedure that requires the auditor to provide a draft financial and compliance report at least one (1) week prior to the meeting of the Board. In the procedure, management will require staff to reconcile the Schedule of Expenditures of Federal Awards to the Statement of Activities and other relevant accounting information to ensure the accuracy and completeness of the amounts disclosed. Person Responsible: Kevin Byrne, Vice President of Finance Anticipated Completion Date: June 30, 2023
View Audit 174625
Finding 204841 (2022-003)
Material Weakness 2022
Open Doors for Multicultural Families
WA
Questioned Costs Eligibility Material Weakness § 200.302
We agree with this finding that certifications of direct assistance provided to individuals were not obtained. We have taken steps to correct the issues identified and during June 2023 we modified our procedures for certification of direct assistance received by clients. We will review our process a...
We agree with this finding that certifications of direct assistance provided to individuals were not obtained. We have taken steps to correct the issues identified and during June 2023 we modified our procedures for certification of direct assistance received by clients. We will review our process and procedures for obtaining signatures from clients receiving gift cards and other forms of direct assistance, including non-financial assistance as well as rent and utility assistance, to ensure that amounts received, and dates received are attested by clients via signature or via an acceptable alternative electronic attestation.
View Audit 174174 Questioned Costs: $1
Finding 204836 (2022-003)
Material Weakness 2022
Midland Community School District
IA
Reporting Internal Control / Segregation of Duties
FINDING 2022-001: Various duties that should be segregated for each transaction including authorization, custody, and recording are not performed by different employees. The District has a limited number of employees, and therefore, and procedures have not been designed to adequately segregate duti...
FINDING 2022-001: Various duties that should be segregated for each transaction including authorization, custody, and recording are not performed by different employees. The District has a limited number of employees, and therefore, and procedures have not been designed to adequately segregate duties or provide compensating controls through additional oversight of transactions and processes. Inadequate segregation of duties could adversely affect the District?s ability to prevent or detect and correct misstatements, errors, or misappropriations on a timely basis by employees in the normal course of performing their assigned functions. QUESTIONED COSTS: No STATUS: Corrective action in progress CORRECTIVE ACTION: The District will monitor this situation and continue to segregate incompatible duties as much as possible. COMPLETION DATE: June 30, 2023
View Audit 174143
Finding 204830 (2022-006)
Material Weakness 2022
City of Clinton
MN
Material Weakness Reporting Internal Control / Segregation of Duties
Water and Waste Disposal Systems for Rural Communities ? Assistance Listing No. 10.760 Recommendation: We recommend the City adopt procedures to ensure applicable reports are submitted timely and accurately. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit find...
Water and Waste Disposal Systems for Rural Communities ? Assistance Listing No. 10.760 Recommendation: We recommend the City adopt procedures to ensure applicable reports are submitted timely and accurately. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Action Taken in Response to the Finding: The City will adopt procedures and work with federal agencies to ensure accurate and timely reporting. Official Responsible for Corrective Action: Kari Wiegman, City Clerk/Treasurer. Planned Completion Date for Corrective Action Plan: December 31, 2023.
View Audit 174148
Finding 204811 (2022-001)
Significant Deficiency 2022
Oakland Private Industry Council, Inc.
NC
Internal Control / Segregation of Duties
SIGNIFICANT WEAKNESS 2022 ? 001 Financial Statements Name of contact person: Raymond Lankford, CEO Corrective Action: OPIC hired a new CEO, Chief Fiscal Officer, and a new Fund Development Consultant, to meet both short and long-term goals of sustained financial and program stability via development...
SIGNIFICANT WEAKNESS 2022 ? 001 Financial Statements Name of contact person: Raymond Lankford, CEO Corrective Action: OPIC hired a new CEO, Chief Fiscal Officer, and a new Fund Development Consultant, to meet both short and long-term goals of sustained financial and program stability via development of new funding streams. Proposed Completion Date: Immediately.
View Audit 174100
Finding 204807 (2022-003)
Significant Deficiency 2022
Housing Authority of the City of Easton
PA
Questioned Costs HUD Housing Programs Significant Deficiency
Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Section 8 Housing Choice Vouchers Program to ensure that established internal control policies are being followed on a timely basis. Ty...
Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Section 8 Housing Choice Vouchers Program to ensure that established internal control policies are being followed on a timely basis. Tyler Martin, Executive Director, is responsible for implementing this corrective action by December 31, 2023.
View Audit 174107 Questioned Costs: $1
Finding 204806 (2022-002)
Significant Deficiency 2022
Housing Authority of the City of Easton
PA
Questioned Costs HUD Housing Programs Significant Deficiency
Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Section 8 Housing Choice Vouchers Program to ensure that established internal control policies are being followed on a timely basis. Ty...
Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Section 8 Housing Choice Vouchers Program to ensure that established internal control policies are being followed on a timely basis. Tyler Martin, Executive Director, is responsible for implementing this corrective action by December 31, 2023.
View Audit 174107 Questioned Costs: $1
Finding 200147 (2022-007)
Material Weakness 2022
Miles City Unified School District Number 1
MT
Internal Control / Segregation of Duties
SEGREGATION OF DUTIES Name of Contact Person: Lenore Bricco Corrective Action: The governing body continues to segregate duties to provide reasonable assurance of separation of transactions. No infractions have been documented of the controls. The controls are continually monitored and stric...
SEGREGATION OF DUTIES Name of Contact Person: Lenore Bricco Corrective Action: The governing body continues to segregate duties to provide reasonable assurance of separation of transactions. No infractions have been documented of the controls. The controls are continually monitored and strictly adhered to. Proposed Completion Date: Ongoing.
View Audit 250142
Housing Authority of the City of Los Angeles
CA
Eligibility HUD Housing Programs Internal Control / Segregation of Duties § 200.516
Management Response and Corrective Action: HACLA administers the third largest Housing Choice Voucher program in the United States with an allocation of 52,646 vouchers and 44 percent of all HACLA certificate and voucher resources are housing formerly homeless individuals and families. The averag...
Management Response and Corrective Action: HACLA administers the third largest Housing Choice Voucher program in the United States with an allocation of 52,646 vouchers and 44 percent of all HACLA certificate and voucher resources are housing formerly homeless individuals and families. The average income of all program participants is $19,815 per annum while the rents in Los Angeles are high. These participants have extremely low incomes, are at-risk households, living in a high-rent market, and without the subsidy would not be able to afford decent, safe, and sanitary housing. Further, the program is a valuable resource because in any given night there are more than 75,000 unsheltered residents in the Los Angeles area. HACLA?s highest priority is to house individuals which without the assistance of the program would be unable to pay rent and fall into homelessness or forced back to homelessness. With that said, program compliance is also a high priority for HACLA. As stated in Title 24 Code of Federal Regulations (24 CFR) ?982.516(a) the public housing authority must conduct a reexamination of family income and composition at least annually. Given HACLA?s very large program and the population it serves it is impossible to complete the annual reexamination within 12 months for 100% of the participants. Due to extenuating circumstances such as health issues, the death of the head of household and other challenges the family may be facing, it is impossible to have 100% compliance with this CFR. The housing authority must provide flexibility and extensions. The alternative would be for the housing authority to move forward with terminating the assistance in order to be fully compliant with the CFR--a position that HACLA does not take lightly given the humanitarian crisis in Los Angeles. The CFR is simply no longer in line with the realities of administering the program, and the expectation of the community. HACLA believes that HUD recognizes this in its monitoring practices for SEMAP. Nonetheless, HACLA?s goal is to complete all annual reviews within 12 months and will strike an appropriate balance to do so. These audit findings will assist HACLA in further advocating with HUD to adjust the regulatory requirement on annual reexamination completion time periods to be more in line with the reality of the homeless families that HACLA serves. HACLA?s Section 8 Department has the controls in place to ensure annual reexaminations are completed timely. Management will continue to proactively work with staff on an ongoing basis to ensure that participant families submit documentation timely or begin the intent to terminate process. This is a fine line, however, as HACLA is in the business of housing not terminating families. In line with HACLA?s Vision Plan, Executive Management is committed to improve processes across business lines. In mid-2022, HACLA contracted with Guidehouse, Inc., a consulting firm that works with housing authorities across the country such as the largest--the New York City Housing Authority, to identify and implement process improvements to simplify operations, meet regulatory requirements more efficiently and provide better customer services to applicants, participants and landlords. Guidehouse is in the process of that analysis and it is HACLA?s expectation that there will be an improvement and associated training in the annual reexamination completion process through better monitoring reports and dashboards to be provided in a shift to a better housing program platform as they have recommended. Person Responsible: Director of Section 8
View Audit 250136
The Resource Connection of Amador and Calaveras Counties, Inc.
CA
Reporting Significant Deficiency Equipment & Real Property Management
Based on the information provided on ECP's Grant Notification of Award (NoA): - The ECP Program Director will schedule a calendar event with the Fiscal Coordinator to complete the required reports due. - The events will be scheduled two weeks before the reports are due giving staff the time needed t...
Based on the information provided on ECP's Grant Notification of Award (NoA): - The ECP Program Director will schedule a calendar event with the Fiscal Coordinator to complete the required reports due. - The events will be scheduled two weeks before the reports are due giving staff the time needed to complete the reports and contact ECP's Grant Management Officer if necessary to correct any mistakes in the reporting systems. - The reports will be completed, reviewed and submitted no later than the required due date. - If the report due dates are not listed on the Notice of Award, staff will follow the report due dates outlined in Early Childhood Learning & Knowledge Center (ECLKC) - The ECP Program Director will communicate with the Policy Council and the Board of Directors sharing what our reporting requirements are and provide a schedule of dates when the reports are due. Person(s) Responsible: Jeanette Allen Timing for Implementation: 11/3/2022
View Audit 250134
Finding 199937 (2022-022)
Significant Deficiency 2022
Ser-Jobs for Progress of the Texas Gulf Coast, Inc. and Subsidiary
TX
Subrecipient Monitoring Reporting Significant Deficiency
Finding No. 2022-002 - NON-COMPLIANCE AND SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER NONCOMPLIANCE WITH REPORTING REQUIREMENTS Planned Corrective Action: SER-Jobs has registered with Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) and reported the subawar...
Finding No. 2022-002 - NON-COMPLIANCE AND SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER NONCOMPLIANCE WITH REPORTING REQUIREMENTS Planned Corrective Action: SER-Jobs has registered with Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) and reported the subaward data through FSRS and is now in compliance with the requirements of the Federal Funding Accountability and Transparency Act requirements. In addition to becoming compliant, SER-Job's procedures, related to the submission of all reporting requirements, including supplemental requirements not required or collected by the awarding agency, have been expanded to include seeking additional guidance from external sources, such as our external auditors. These external sources, will possess the knowledge and expertise to assure that SER-Jobs follows all reporting requirements, including supplemental requirements originally unknown to SER-Jobs and not communicated by the awarding agency. Anticipated Completion Date: March 1, 2023 SER-Jobs Contact Person Responsible for Corrective Action: Mr. Gerald Eaton, CFO
View Audit 250048
Finding 199936 (2022-001)
Significant Deficiency 2022
Ser-Jobs for Progress of the Texas Gulf Coast, Inc. and Subsidiary
TX
Reporting Internal Control / Segregation of Duties Significant Deficiency
Finding No. 2022-001 - NON-COMPLIANCE AND SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER NONCOMPLIANCE WITH REPORTING REQUIREMENTS Planned Corrective Action: SER-Jobs is currently current and in compliance with the reporting requirements under the EAA grant agreement. In addition to becoming c...
Finding No. 2022-001 - NON-COMPLIANCE AND SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER NONCOMPLIANCE WITH REPORTING REQUIREMENTS Planned Corrective Action: SER-Jobs is currently current and in compliance with the reporting requirements under the EAA grant agreement. In addition to becoming compliant, SER-Job's procedures, related to the submission of all grant reports, have been modified. This modification includes setting an internal deadline of completion of at least 10 days prior to the funder required submission deadline. Also, there will be tasks reminders placed on all management and staff calendars, upon awarding of funds and throughout the funding term, of all reporting requirements. Anticipated Completion Date: March 1, 2023 SER-Jobs Contact Person Responsible for Corrective Action: Mr. Gerald Eaton, CFO
View Audit 250048
The Shaw University, Inc.
NC
Reporting Internal Control / Segregation of Duties
Name of Responsible Individual: Chief Financial Officer (David Byrd) and Controller (Myrna McClean) Corrective Action: Management of the University concurs with this finding. The University will update its website for the March 2022 Student Aid Disbursements. The University reported the correct in...
Name of Responsible Individual: Chief Financial Officer (David Byrd) and Controller (Myrna McClean) Corrective Action: Management of the University concurs with this finding. The University will update its website for the March 2022 Student Aid Disbursements. The University reported the correct information in the Annual HEERF Report submitted March 2023. The HEERF funds have been fully expended as of March 2023. Anticipated Completion Date: May 15, 2023
View Audit 178652
Finding 194999 (2022-001)
Material Weakness 2022
South Dakota Health Care Coalition
SD
Allowable Costs / Cost Principles Cash Management Material Weakness § 200.303
Finding: 2022-001 Federal Agency Name: Department of Health and Human Services Program Name: National Bioterrorism Hospital Preparedness Program Federal Financial Assistance Listing #93.889 Compliance Requirement: Activities Allowed and Allowable Costs, Period of Performance, Cash Management and Rep...
Finding: 2022-001 Federal Agency Name: Department of Health and Human Services Program Name: National Bioterrorism Hospital Preparedness Program Federal Financial Assistance Listing #93.889 Compliance Requirement: Activities Allowed and Allowable Costs, Period of Performance, Cash Management and Reporting Finding Summary: No independent secondary level of review or approval is performed relating to compliance. One employee is involved in preparing, reviewing and approving information. Additionally, Internal control procedures documented within Coalition?s Grant Management Policy have not been updated since departure of the Grant Management Director. Responsible Individuals: Greg Santa Maria, Executive Director Corrective Action Plan: The SDHCC has updated its invoicing process to include an internal review of all invoices prior to submission for reimbursement by the state. Per the new process, the executive director reviews, prepares and completes the initial invoicing process. Once complete, the invoice is forwarded to the SDHCC treasurer for final review and approval prior to final submission to SD DOH. The review process is formally documented by treasurer signature on face document prior to submission to DOH. Grant management policy is currently in revision. Anticipated Completion Date: For Invoicing Process, practice was changed to reflect final review by SDHCC treasurer on January 10, 2023, beginning with BP4 Invoice number 227. Projected Grant Management policy revision first draft to Board is Friday April 7, 2023.
View Audit 178651
Finding 194994 (2022-001)
Significant Deficiency 2022
Slam Florida, INC
FL
Internal Control / Segregation of Duties Procurement, Suspension & Debarment
SLAM Florida, Inc. March 23, 2023 HLB Gravier, LLP 396 Alhambra Circle, Suite 900 Coral Gables, Florida 33134 RE: MANAGEMENT?S RESPONSE TO AUDITOR?S RECOMMENDATION The following is management?s response to your recommendations: ML-2022-01 Purchase Orders Recommendation We recommend that the Organiz...
SLAM Florida, Inc. March 23, 2023 HLB Gravier, LLP 396 Alhambra Circle, Suite 900 Coral Gables, Florida 33134 RE: MANAGEMENT?S RESPONSE TO AUDITOR?S RECOMMENDATION The following is management?s response to your recommendations: ML-2022-01 Purchase Orders Recommendation We recommend that the Organization adhere to the purchase order policy and provide additional training and oversight as necessary. Management Response A grant funds procedure manual and a helps website were created to assist the schools in adhering to policies and procedures. Staff training was provided to all the schools, and the documentation and videos are available to all of them as well through the helps website. Sincerely, Ana M. Martinez Authorized Signer SLAM Florida, Inc.
View Audit 178473
Finding 194993 (2022-001)
Significant Deficiency 2022
Somerset Academy, Inc.
FL
Internal Control / Segregation of Duties Procurement, Suspension & Debarment
Somerset Academy, Inc. March 21, 2023 HLB Gravier, LLP 396 Alhambra Circle, Suite 900 Coral Gables, Florida 33134 RE: MANAGEMENT?S RESPONSE TO AUDITOR?S RECOMMENDATION The following is management?s response to your recommendations: ML-2022-01 Purchase Orders Recommendation We recommend that the Org...
Somerset Academy, Inc. March 21, 2023 HLB Gravier, LLP 396 Alhambra Circle, Suite 900 Coral Gables, Florida 33134 RE: MANAGEMENT?S RESPONSE TO AUDITOR?S RECOMMENDATION The following is management?s response to your recommendations: ML-2022-01 Purchase Orders Recommendation We recommend that the Organization adhere to the purchase order policy and provide additional training and oversight as necessary. Management Response A grant funds procedure manual and a helps website were created to assist the schools in adhering to policies and procedures. Staff training was provided to all the schools, and the documentation and videos are available to all of them as well through the helps website. Sincerely, Ana M. Martinez Authorized Signer Somerset Academy, Inc.
View Audit 178572
Finding 194991 (2022-004)
Material Weakness 2022
Southwestern Consolidated School District of Shelby County
IN
Equipment & Real Property Management Internal Control / Segregation of Duties Reporting § 200.302 § 200.303 § 200.328
FINDING 2022-004 Subject: COVID-19 ? Education Stabilization Fund ? Reporting, Equipment and Real Property Management Federal Agency: Department of Education Federal Program: COVID-19 ? Education Stabilization Fund Assistance Listing Number: 84.425D Federal Award Numbers and Years (or Other Identi...
FINDING 2022-004 Subject: COVID-19 ? Education Stabilization Fund ? Reporting, Equipment and Real Property Management Federal Agency: Department of Education Federal Program: COVID-19 ? Education Stabilization Fund Assistance Listing Number: 84.425D Federal Award Numbers and Years (or Other Identifying Numbers): S425D200013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting, Equipment and Real Property Management Audit Finding: Material Weakness Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Reporting and Equipment and Real Property Management compliance requirements. Context: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Reporting compliance requirements. Reporting The School Corporation was required to submit two Annual Data Reports to the Indiana Department of Education (IDOE) to meet federal reporting requirements for ESSER grant awards. The first report was for the period of March 13, 2020 to September 30, 2020 and was due by January 21, 2021. The second report was for the period of October 1, 2020 to June 30, 2021 and was due by May 13, 2022. For both reports that were submitted, there was segregation of duties between the preparation of the report and the review and submission of the report by someone other than the preparer. However, the review was not sufficient to prevent the following error: ? In the second report, the amounts reported as expended did not agree to the underlying expenditure records of the School Corporation for ESSER I and ESSER II awards. Per discussion with the Treasurer, the amount in the report included expenditures through the report due date of May 13, 2022 rather than through the reporting period end date of June 30, 2021. This resulted in an overstatement of expenditures of $83,000 for ESSER I and $184,000 for ESSER II. Equipment and Real Property Management During our testing of equipment and real property management, it was noted that the School Corporation had not conducted a physical inventory during the last two years as required. Views of Responsible Officials and Planned Corrective Actions: We concur with the finding. Description of Corrective Action Plan: For the upcoming year 3 ESSER report that is due by April 7th, the corporation treasure will ensure that the data provided for the completion of this report only includes the correct time period information for July 1, 2021 through June 30, 2022. Southwestern superintendent, Josh Edwards, will verify the correct dates and amounts for the requested time period before submitting the report. Both the treasurer and the superintendent will review the form and sign a printed copy to be kept on file at the administration building. Inventory has in the past only been taken within certain departments. A more complete inventory will be scheduled. Southwestern superintendent, Josh Edwards, and treasurer Bonnie Thopy will research the required criteria to become compliant. Once these parameters have been established they will work within the guidelines to ensure an inventory will be completed before the next audit period. Responsible Party and Timeline for Completion: Treasurer, Bonnie Thopy, and Superintendent, Josh Edwards ? these changes will be implemented for FY2023.
View Audit 178570
Finding 194988 (2022-003)
Material Weakness 2022
Southwestern Consolidated School District of Shelby County
IN
Questioned Costs School Nutrition Programs Cash Management § 200.303
FINDING 2022-003 Subject: Child Nutrition Cluster ? Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Numbers: 10.553, 10.555 Pass-Through Entity: Indiana Department of Education Compliance Requir...
FINDING 2022-003 Subject: Child Nutrition Cluster ? Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Numbers: 10.553, 10.555 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Material Weakness Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the reporting compliance requirement. Context: For all four monthly claims selected for testing, there was no formal evidence of the sponsor claim reimbursement summary being reviewed by someone independent of who prepared the sponsor claim reimbursement summary prior to submission. Additionally, we noted that for one claim in the sample of four, the meal counts were overclaimed for the month. In October 2020, the School Corporation overclaimed breakfast by 43 meals and underclaimed lunch by 11 meals. Views of Responsible Officials and Planned Corrective Actions: We concur with the finding. Description of Corrective Action Plan: Food Service Director, Brisha Dunbar will verify that the numbers she pulls from E-trition match the amounts that she is claiming for reimbursement. FSD completes a daily edit check form and compares totals to the monthly E-trition report. Once the food service director has the monthly forms completed Southwestern ECA treasurer, Amber Mitchell will review and compare totals before the numbers are submitted to the State. She will initial the totals form along with the FSD and these forms will be kept on file in the FSD?s office. Responsible Party and Timeline for Completion: Food Service Director, Brisha Dunbar and ECA Treasurer, Amber Mitchell ? these changes will be implemented effective March 2023.
View Audit 178570 Questioned Costs: $1
Finding 194963 (2022-002)
Material Weakness 2022
Northern Indiana Workforce Board, Inc.
IN
Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.303
Finding 2022-002: Material Weakness related to Cash Management Condition: Cash draws from WIOA Cluster and Coronavirus Relief Fund grants exceeded the amount needed to cover allowable costs. Recommendation: Management needs to work with the State of Indiana Department of Workforce Development to ref...
Finding 2022-002: Material Weakness related to Cash Management Condition: Cash draws from WIOA Cluster and Coronavirus Relief Fund grants exceeded the amount needed to cover allowable costs. Recommendation: Management needs to work with the State of Indiana Department of Workforce Development to refund the overdrawn funds or apply the funds to allowable costs in the upcoming fiscal year. Management?s Corrective Actions: Staffing changes have occurred, and the fiscal management duties have been outsourced to a third party which has experience with Workforce Boards and related grants. The new Fiscal Agent is working with IN DWD to correct these errors.
View Audit 178568 Questioned Costs: $1
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