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Corrective Action Plans

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Finding 21001 (2022-001)
Material Weakness 2022
Regional School Unit#50
ME
Special Tests & Provisions Internal Control / Segregation of Duties
CORRECTIVE ACTION PLAN (Concerning Finding 2022-001) Contact Person Responsible for Corrective Action Plan: Natasha Winslow, Business Manager Corrective Action: Regional School Unit 50 will take the following actions to address the finding 2022-001: All construction proposals and contracts in excess...
CORRECTIVE ACTION PLAN (Concerning Finding 2022-001) Contact Person Responsible for Corrective Action Plan: Natasha Winslow, Business Manager Corrective Action: Regional School Unit 50 will take the following actions to address the finding 2022-001: All construction proposals and contracts in excess of $2,000 will be reviewed by the Business Manager to determine if the prevailing wage rate clause is needed. Each project will be reviewed along with the grant application to determine if there is a need to include a prevailing wage rate clause. No proposals of contracts being funded through federal assistance or with grants requiring the prevailing wage rate will be accepted by Regional School Unit 50 that do not include this clause. Anticipated Completion Date: March 28, 2023
View Audit 21667
Finding 20999 (2022-001)
Significant Deficiency 2022
Independent Living Horizons Five, Inc.
GA
Questioned Costs HUD Housing Programs Reporting
Finding 2022-001 Section 811 Supportive Housing for Persons with Disabilities CFDA 14.181 Recommendation: We recommend the owner implement procedures to ensure the project?s surplus cash funds be transferred to a federally insured residual receipts account within 60 days following year-end. Action T...
Finding 2022-001 Section 811 Supportive Housing for Persons with Disabilities CFDA 14.181 Recommendation: We recommend the owner implement procedures to ensure the project?s surplus cash funds be transferred to a federally insured residual receipts account within 60 days following year-end. Action Taken: The Project transferred the surplus cash funds to the residual receipts account on September 13, 2022. If the U.S. Department of Housing and Urban Development has questions regarding the plan, please call me at 706-823-8505. Sincerely, /s/ Dennis B. Skelley Dennis B. Skelley, President/CEO
View Audit 22922 Questioned Costs: $1
Finding 20992 (2022-004)
Material Weakness 2022
Youth Emergency Services INC
NE
Allowable Costs / Cost Principles Cash Management Period of Performance
Corrective Action Plan Contact Person: Randy Cates rcates@yesomaha.org 402.345-6704 FINDING 2022-004: Allowability Regarding Allowability?The process we have put in place includes the following: ? All invoices and fund receipts will be reviewed by the Director of Operations and/or CF...
Corrective Action Plan Contact Person: Randy Cates rcates@yesomaha.org 402.345-6704 FINDING 2022-004: Allowability Regarding Allowability?The process we have put in place includes the following: ? All invoices and fund receipts will be reviewed by the Director of Operations and/or CFO for authenticity and accuracy. ? All approved fund receipts and invoices will be coded by the CFO. ? All coded invoices will be forwarded to our CPA firm. ? Our CPA firm will: o Scan all invoices and create a file for which the Director of Operations, CFO, and Executive Director will also have access. o Input all invoices into our Accounting Software ? CFO will review all Receipts and Expenses monthly with Executive Director Reasonable completion date: Process is place as of July 7, 2023 Responsible Party: Randy Cates, CFO
View Audit 22884
Finding 20977 (2022-003)
Significant Deficiency 2022
Cleveland County
NC
Eligibility Significant Deficiency Internal Control / Segregation of Duties
Finding 2022-003 Name of Contact Person: Alice Wilson, Economic Program Administrator Corrective Action: The county will conduct refresher training for staff on how to correctly add/remove household members to a case. The county will conduct a targeted second pa...
Finding 2022-003 Name of Contact Person: Alice Wilson, Economic Program Administrator Corrective Action: The county will conduct refresher training for staff on how to correctly add/remove household members to a case. The county will conduct a targeted second party of cases to check for the effectivemness of the refresher training. This area will continue to be a part of the second party checks conducted by lead staff and supervision in the county. Proposed Completion Date: January 31, 2023.
View Audit 22821
Finding 20975 (2022-001)
Significant Deficiency 2022
Olmsted Medical Center
MN
Questioned Costs Internal Control / Segregation of Duties Cash Management
U.S. Department of Health and Human Services Olmsted Medical Center (the Medical Center) respectfully submits the following corrective action plan for the year ended December 31, 2022. Audit period: (PRF Phase 3 and 4 Reports) The findings from the schedule of findings and questioned costs are discu...
U.S. Department of Health and Human Services Olmsted Medical Center (the Medical Center) respectfully submits the following corrective action plan for the year ended December 31, 2022. Audit period: (PRF Phase 3 and 4 Reports) The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD SINGLE AUDIT U.S. Department of Health and Human Services 2022-001 Provider Relief Fund ? Assistance Listing No. 93.498 Recommendation: We recommend that management review the PRF and ARP guidelines to make sure amounts requested for reimbursement are supported by paid invoices. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Medical Center will review reporting requirements to ensure proper reporting in future periods. However, it is noted that there was unreimbursed expenses to support the PRF and ARP distributions received. Name(s) of the contact person(s) responsible for corrective action: Matthew Peterson, Controller Planned completion date for corrective action plan: Implemented If the U.S. Department of Health and Human Services has questions regarding this plan, please call Matthew Peterson, Controller at 507-529-6615.
View Audit 22796 Questioned Costs: $1
Finding 20970 (2022-001)
Significant Deficiency 2022
Social Health Association of Indiana, Inc.
IN
Questioned Costs Internal Control / Segregation of Duties Cash Management
Current Finding on Schedule of Findings, Questioned Costs and Recommendations See Schedule of Findings and Questioned Costs for the year ended September 30, 2022.
Current Finding on Schedule of Findings, Questioned Costs and Recommendations See Schedule of Findings and Questioned Costs for the year ended September 30, 2022.
View Audit 22706 Questioned Costs: $1
Finding 20960 (2022-001)
Material Weakness 2022
Ocosta School District No. 172
WA
Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions
Ocosta School District No. 172 September 1, 2021 through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Pr...
Ocosta School District No. 172 September 1, 2021 through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Carrie Forest 2580 Montesano Street S. Westport, WA 98595 360-268-9125 Corrective action the auditee plans to take in response to the finding: Ocosta School District did not complete the required documentation to ensure prevailing wage was paid. We did not collect weekly certified payroll reports. Moving forward, before any project begins staff will be reminded of all federal requirements. Ocosta School District will train staff on federal program requirements. Staff will be instructed what the expectations are for the contractors. They will be directed to have the appropriate time sheets available to give to the contractor, explain that weekly payroll reports will be completed and certified. Anticipated date to complete the corrective action: Ongoing
View Audit 22064
Dolton School District 149
IL
Questioned Costs Reporting Internal Control / Segregation of Duties
Condition: During compliance testing of the District's accounting records to the expenditure report filed with the Illinois State Board of Education, we noted the District double-claimed $59,000 worth of expenditures. Plan: Management will review its policies and procedures and implement changes to ...
Condition: During compliance testing of the District's accounting records to the expenditure report filed with the Illinois State Board of Education, we noted the District double-claimed $59,000 worth of expenditures. Plan: Management will review its policies and procedures and implement changes to strengthen internal controls over federal reporting. Anticipated Date of Completion: 6/30/2023. Name of Contact Person: Dr. Maureen M. White, Superintendent. Management Response: The District inadvertently claimed the same expenditure on two different grants. The District will monitor subsequent reports more closely and make sure expenditures are not claimed twice.
View Audit 22023 Questioned Costs: $1
Dolton School District 149
IL
Questioned Costs Reporting Internal Control / Segregation of Duties
Condition: During compliance testing of the District's accounting records to the expenditure report and budget filed with the Illinois State Board of Education, we noted the District claimed $250 under the 1220-300 line but per the budget, it should have been claimed under 2130-300. Plan: Management...
Condition: During compliance testing of the District's accounting records to the expenditure report and budget filed with the Illinois State Board of Education, we noted the District claimed $250 under the 1220-300 line but per the budget, it should have been claimed under 2130-300. Plan: Management will review its policies and procedures and implement changes to strengthen internal controls over federal reporting. Anticipated Date of Completion: 6/30/2023. Name of Contact Person: Dr. Maureen M. White, Superintendent. Management Response: The District inadvertently claimed the expenditure under the incorrect function in comparison to the detailed budget. The District will monitor subsequent reports more closely.
View Audit 22023 Questioned Costs: $1
Finding 20892 (2022-003)
Material Weakness 2022
Metropolitan School District of Wayne Township
IN
Internal Control / Segregation of Duties Subrecipient Monitoring Cash Management § 200.303 § 200.334
FINDING 2022-003 (Medical Assistance Program) Contact Person Responsible for Corrective Action: Jeb Bardon Contact Phone Number: 317-418-7855 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Internal controls are being updated and will be adopted by t...
FINDING 2022-003 (Medical Assistance Program) Contact Person Responsible for Corrective Action: Jeb Bardon Contact Phone Number: 317-418-7855 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Internal controls are being updated and will be adopted by the Board. The Township and Fire Department have worked on division of duties. Now the Fire Department will process a payment and will be approved by someone else in Fire Department. Then, the bill will be reviewed by the Township Accounting Specialist and will be paid by the outside accounting service. After the check is written, the Trustee will sign. If an invoice is over $5000 the Trustee will sign off prior to the payment. The payments received by the Medicaid program will be reviewed by the Township Accounting Specialist. After the person agrees it is then inputted in the accounting software and coded to the proper account. The accounting software is reconciled on a monthly basis to ensure all transactions are accounted for properly and accurately. Anticipated Completion Date: 9/30/23
View Audit 20160
Finding 20891 (2022-002)
Material Weakness 2022
Metropolitan School District of Wayne Township
IN
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Cash Management § 200.303
FINDING 2022-002 (Medicaid Cluster ? Activities Allowed or Unallowed) Contact Person Responsible for Corrective Action: Jeb Bardon Contact Phone Number 317-418-7855 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Federal Cost report beginning 202...
FINDING 2022-002 (Medicaid Cluster ? Activities Allowed or Unallowed) Contact Person Responsible for Corrective Action: Jeb Bardon Contact Phone Number 317-418-7855 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Federal Cost report beginning 2022 will be done by a new firm. The firm is Blue & Co. They are a wellestablished CPA. The information that is supplied to the CPA firm will be maintained by Wayne Township and will be put the finished cost report. This is for the financial and other metrics that are needed for the report. The cost report will be reviewed for accuracy by the Township Office. Since the audit is just completed for 2019, this comment be repeated until we receive the funds for 2023 which will probably occur in 2026. Anticipated Completion Date: 9/30/23
View Audit 20160
Finding 20890 (2022-001)
Significant Deficiency 2022
Cgh Medical Center
IL
Reporting Significant Deficiency Internal Control / Segregation of Duties
2022 ? 001 COVID-19 Provider Relief Funding Recommendation: We recommend the Hospital design controls to ensure that reporting is completing in accordance with latest HHS guidelines. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in res...
2022 ? 001 COVID-19 Provider Relief Funding Recommendation: We recommend the Hospital design controls to ensure that reporting is completing in accordance with latest HHS guidelines. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Hospital will ensure that controls are put into place to present lost revenues in accordance with HHS guidelines. Name of the contact person responsible for corrective action: Megan Shank, DOF. Planned completion date for corrective action plan: February 1, 2023
View Audit 19824
Finding 20885 (2022-003)
Material Weakness 2022
Harrison County
IN
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.1 § 200.303
FINDING 2022-003 Contact Person Responsible for Corrective Action: Chad Shireman Contact Phone Number: 812-738-8241 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The county will ensure that internal controls that are currently in place will be modi...
FINDING 2022-003 Contact Person Responsible for Corrective Action: Chad Shireman Contact Phone Number: 812-738-8241 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The county will ensure that internal controls that are currently in place will be modified in order to be effective in preventing, detecting and correcting errors. This will include making sure the county auditor and designated county commissioner are aware of all reporting deadlines and reporting periods covered. Once the county auditor enters expenditure and obligation information, the designated county commissioner will review the data and submit the necessary report(s). Anticipated Completion Date: This will be completed by September 30, 2023, allowing the county auditor to update the designated county commissioner in the Department of the Treasury?s system and inform him of all upcoming report deadlines. This will ensure the effectiveness of existing internal controls.
View Audit 20295
Finding 20883 (2022-004)
Material Weakness 2022
Harrison County
IN
Subrecipient Monitoring Internal Control / Segregation of Duties § 200.208 § 200.303 § 200.332 § 200.513 § 200.521
FINDING 2022-004 Contact Person Responsible for Corrective Action: Chad Shireman Contact Phone Number: 812-738-8241 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The county will be retaining and periodically reviewing the grant application and awar...
FINDING 2022-004 Contact Person Responsible for Corrective Action: Chad Shireman Contact Phone Number: 812-738-8241 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The county will be retaining and periodically reviewing the grant application and award to stay current on applicable requirements of the subrecipient in order to ensure compliance. Lines of communication with the subrecipient will be established and maintained to better monitor activities, ensuring that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward and achieves performance goals. Policies and procedures will be adopted and implemented to allow the county to evaluate the subrecipient?s risk of noncompliance. The county will request supporting documentation from the subrecipient when reimbursement requests are made, and this process will be documented in order to provide evidence that it is taking place. Anticipated Completion Date: The anticipated completion date will be December 31, 2023. This will allow the county and the subrecipient to work together to create the necessary policies and procedures. Once created, the remainder of the year will be used to implement them, allowing the county to evaluate all activities for the entire 2023 audit period that will be under review by SBOA in 2024.
View Audit 20295
Finding 20837 (2022-004)
Material Weakness 2022
Corewell Health & Affiliates
MI
Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303
Finding 2022-004 Identification of the Federal Program: Federal Agency: U.S. Department of Health and Human Services, United States Department of Defense Assistance Listing: Various, Research & Development (R&D) Cluster Pass-Through Grantor: Various Pass-Through Award Number: Various Pass-Through A...
Finding 2022-004 Identification of the Federal Program: Federal Agency: U.S. Department of Health and Human Services, United States Department of Defense Assistance Listing: Various, Research & Development (R&D) Cluster Pass-Through Grantor: Various Pass-Through Award Number: Various Pass-Through Award Period: 1/1/2022-12/31/2022 Summary of finding: Corewell Health West did not have an internal control over the review and approval of the fringe rate application control from January 1 to October 31, 2022. Corrective action plan: Management will continue to perform the internal control over the fringe rate implemented in November 2022. Individuals responsible for corrective action: Joseph Fugitt, Sr. Director, Research Finance & Operations, Corewell Health West, Emily Guzman, Director, Research Finance, Corewell Health West Timing of corrective action: For calendar year 2023 and going forward.
View Audit 23232
Finding 20836 (2022-003)
Material Weakness 2022
Corewell Health & Affiliates
MI
Cash Management Reporting Matching / Level of Effort / Earmarking § 200.303
Finding 2022-003 Information on the Federal Program: Federal Agency: U.S. Department of Health and Human Services, United States Department of Defense Assistance Listing: Various, Research & Development (R&D) Cluster Pass-Through Grantor: Various Pass-Through Award Number: Various Pass-Through Awar...
Finding 2022-003 Information on the Federal Program: Federal Agency: U.S. Department of Health and Human Services, United States Department of Defense Assistance Listing: Various, Research & Development (R&D) Cluster Pass-Through Grantor: Various Pass-Through Award Number: Various Pass-Through Award Period: 1/1/2022-12/31/2022 Summary of finding: Management?s policy over effort reporting for Corewell Health West was designed to only require the documented review and approval of the grant effort and not 100% of an employee?s effort, which includes effort spent on non-grant work. Management?s policy related to Corewell Health East over effort for physicians who are not the principal investigator who charge time to the R&D grants does not require their effort report be reviewed and approved by someone who is knowledgeable of the grant. Corrective action plan: Corewell Health West utilizes Workday Grants Management to document the employee self-certification for 100% of each employee?s effort. In addition to the employee self-certification, Management will enable Workday functionality to route the effort certification for approval to a reviewer with knowledge of 100% of the employee?s effort. Corewell Health East will update their Research Time and Effort Reporting policy to reflect that review of the monthly RI Time and Effort Report for Physicians submitted by physicians who are involved as key personnel on federal grants or applicable direct expense reimbursement mechanisms, whether or not compensation is received, will be reviewed by an individual who is familiar with the technical/scientific progress of the award. Individuals responsible for corrective action: For Corewell Health West: Joseph Fugitt, Sr. Director, Research Finance & Operations, Corewell Health West, Emily Guzman, Director, Research Finance, Corewell Health West For Corewell Health East: Giacomo DeChellis, Sr. Director Research Operations, Corewell Health East Timing of corrective action: For Corewell Health West: For calendar year 2023 and going forward. For Corewell Health East: September 1, 2023 and going forward.
View Audit 23232
Finding 20827 (2022-002)
Material Weakness 2022
Alabama Partnership for Children
AL
Material Weakness Reporting Internal Control / Segregation of Duties
Finding 2022-002 - Material Weakness (same as Finding 2022-001) Recommendation - The Partnership should modify its accounting practices to easily produce reports for federal program analysis and preparation of the Partnership?s schedule of expenditures of federal awards. Action taken - We concur wit...
Finding 2022-002 - Material Weakness (same as Finding 2022-001) Recommendation - The Partnership should modify its accounting practices to easily produce reports for federal program analysis and preparation of the Partnership?s schedule of expenditures of federal awards. Action taken - We concur with the recommendation and have implemented procedures to identify all federal expenditures.
View Audit 19671
Alabama Partnership for Children
AL
Material Weakness Reporting Internal Control / Segregation of Duties
Finding 2022-001 - Material Weakness Recommendation - The Partnership should modify its accounting practices to easily produce reports for federal program analysis and preparation of the Partnership?s schedule of expenditures of federal awards. Action taken - We concur with the recommendation and ha...
Finding 2022-001 - Material Weakness Recommendation - The Partnership should modify its accounting practices to easily produce reports for federal program analysis and preparation of the Partnership?s schedule of expenditures of federal awards. Action taken - We concur with the recommendation and have implemented procedures to identify all federal expenditures.
View Audit 19671
Finding 20814 (2022-004)
Significant Deficiency 2022
City of Nogales Arizona
AZ
Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.303
2022 ? 004 ? Reporting Federal Agency: Department of Homeland Security Federal Program Title: Homeland Security Grant Program ALN: 97.067 Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Number and Period: 200430-01/02 7/1/2021 ? 6/30/2022 Statistically Valid Sample: No, and not i...
2022 ? 004 ? Reporting Federal Agency: Department of Homeland Security Federal Program Title: Homeland Security Grant Program ALN: 97.067 Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Number and Period: 200430-01/02 7/1/2021 ? 6/30/2022 Statistically Valid Sample: No, and not intended to be a statistically valid sample Type of Finding: Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria or specific requirement: Per 2 CFR 200.303(a), the City must establish and maintain effective internal control over the Federal award that provides reasonable assurance that it is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with guidance in the ?Internal Control Integrated Framework? issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Per 31 CFR Part 35, the Department of Treasury requires all states, territories, metropolitan cities, counties, and tribal governments to submit one interim report and quarterly project and expenditure reports thereafter. All reports are due 30 days after the close of the reporting period. Condition: During our testing of four quarterly expenditure reports and five quarterly programmatic reports, we noted the following: ? Three out of four quarterly expenditure reports were submitted after the reporting due date. ? One out of five quarterly programmatic reports were submitted after the reporting due date. Questioned costs: None. Context: See ?Condition.? Cause: Current controls are not at the correct precision level to detect and enforce timeliness of report submissions. Effect: Ineffective internal controls may result in questioned costs and noncompliance with the terms of the grant agreement. Repeat Finding: No Recommendation: The City should enhance and/or modify existing controls to ensure all required reports are reviewed and approved well in advance of the reporting deadline to allow for timely submission. Corrective action plan: The City concurs with this recommendation and will develop a quarterly timeline to address the report submission procedure with the police department. All reports submitted will be copied to the Finance Director to track dates and anticipate any further adjustments. Anticipated completion date: June 30, 2023. Contact person: Mr. Roy Bermudez, Acting City Manager
View Audit 21175
Mountain Area Health Education Center, Inc.
NC
Reporting Significant Deficiency Internal Control / Segregation of Duties
2022-001 Provider Relief Funding ? Assistance Listing No. 93.498 Recommendation: We recommend that the Organization document that they should have reported the calculated lost revenues in the correct lost revenues section of the period 2 portal submission. The Organization should document the correc...
2022-001 Provider Relief Funding ? Assistance Listing No. 93.498 Recommendation: We recommend that the Organization document that they should have reported the calculated lost revenues in the correct lost revenues section of the period 2 portal submission. The Organization should document the correct submission and retain as support for the filing. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will document within its files the correct submission, noting lost revenues reported in the appropriate section. The Organization will retain this documentation within its files. In addition, if any future reporting is required related to funds received in the future, the Organization will ensure lost revenues are correctly reported. Name of the contact person responsible for corrective action: Paige Blankenship, Finance and Budget Manager Planned completion date for corrective action plan: December 31, 2022
View Audit 21025
Finding 20781 (2022-001)
Material Weakness 2022
Trevecca Nazarene University
TN
Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking
Return of Title IV Funds (R2T4) Planned Corrective Action: Monthly meetings have been scheduled for the academic year to review completed R2T4?s. The director of financial aid and director of student financial services are also conducting additional training with staff to go over the areas of non...
Return of Title IV Funds (R2T4) Planned Corrective Action: Monthly meetings have been scheduled for the academic year to review completed R2T4?s. The director of financial aid and director of student financial services are also conducting additional training with staff to go over the areas of non-compliance that occurred. We have met with leadership on campus to address the issues with attendance tracking so that timely return of Title IV funds can be completed. Reminders have been sent to professors on attendance policies and procedures. These reminders include updated training materials. We have developed additional reports that will allow the University to monitor if attendance is being tracked by individual professors. Areas of non-compliance will be reported to the vice president for academic affairs and accreditation for follow up. Person Responsible for Corrective Action Plan: Kevin Reed, Director of Financial Aid, and Kylie Pruitt, Director of Student Financial Services Anticipated Date of Completion: October 15, 2022
View Audit 27620 Questioned Costs: $1
City of Des Moines, Iowa
IA
HUD Housing Programs Reporting Matching / Level of Effort / Earmarking
Finding 2022-003, Requirement N (Special Tests -Housing Quality Standards) U.S. Department of Housing and Urban Development (HUD) HOME Investment Partnership Program ? ALN 14.239 Federal Award Year 2022 Finding: The City did not have sufficient controls to properly track and perform timely inspectio...
Finding 2022-003, Requirement N (Special Tests -Housing Quality Standards) U.S. Department of Housing and Urban Development (HUD) HOME Investment Partnership Program ? ALN 14.239 Federal Award Year 2022 Finding: The City did not have sufficient controls to properly track and perform timely inspections on housing as inspections came due as required under the program. City Management?s Response: The Neighborhood Services Department has been made aware of the issue and is working to ensure that all requirements under their grants are adhered to. Anticipated completion date: June 30, 2023 Contact person: James Remington, CPA Deputy Finance Director
View Audit 26739
Finding 20772 (2022-002)
Material Weakness 2022
Pelham City Board of Education
AL
Questioned Costs Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking § 200.303
CORRECTIVE ACTION PLAN FOR THE YEAR ENDED SEPTEMBER 30, 2022 The Pelham City Board of Education submits the following corrective action plan for the year ended September 30, 2022: FINDINGS ? FINANCIAL STATEMENT AUDIT AND SINGLE AUDIT: Audit Finding Reference 2022-001 Material Audit Adjustments C...
CORRECTIVE ACTION PLAN FOR THE YEAR ENDED SEPTEMBER 30, 2022 The Pelham City Board of Education submits the following corrective action plan for the year ended September 30, 2022: FINDINGS ? FINANCIAL STATEMENT AUDIT AND SINGLE AUDIT: Audit Finding Reference 2022-001 Material Audit Adjustments Corrective Action Plan All employees responsible for processing invoices in the various departments as well as Finance Department personnel have been cautioned to maintain vigilance in the handling, entering and proper posting and review and approval of invoices. Person Responsible New CSFO, Lauren Butts Completion Date The Board has hired a new CSFO who started in May of 2023 and has since implemented the corrective action plan. Audit Finding Reference 2022-002 Federal Wage Rate Requirements Corrective Action Plan The Superintendent and CSFO will review all construction projects and notify the hired architectural firm in writing of intent to pay for the project with federal funds. The CSFO will review invoices for construction and ensure that payroll certifications are obtained for federally funded projects. Person Responsible New CSFO, Lauren Butts Completion Date The Board has hired a new CSFO who started in May of 2023 and has since implemented the corrective action plan.
View Audit 26763 Questioned Costs: $1
Loras College
IA
Reporting Internal Control / Segregation of Duties
Loras College Corrective Action Plan For the year ended June 30, 2022 February 9, 2023 Finding 2022-003: COVID-19 Education Stabilization Fund, Higher Education Emergency Relief Funds Reporting Assistance Listing Number: 84.425E & F Federal Agency: U.S. Department of Education Condition: For the In...
Loras College Corrective Action Plan For the year ended June 30, 2022 February 9, 2023 Finding 2022-003: COVID-19 Education Stabilization Fund, Higher Education Emergency Relief Funds Reporting Assistance Listing Number: 84.425E & F Federal Agency: U.S. Department of Education Condition: For the Institutional portion June 30, 2021 report selected for testing, the auditor noted that the report did not agree to the underlying support specifically the categories of replacing lost revenue from auxiliary sources and other uses. Additionally, the June 30, 2021 report was posted to the College's website after the deadline of 10 days after calendar quarter end. Subsequently, the College corrected the June 30, 2021 institutional quarterly report and posted it to the College?s website and the auditor reviewed. For the student portion June 30, 2021, August 31, 2021 and March 31, 2022 quarterly reports selected for testing the College did not include two required items ? 1) the number of students eligible to receive emergency financial aid grants and 2) the total number of students who received the emergency financial aid grants. Additionally, the College posted the March 31, 2022 report two days after the reporting deadline. Subsequently, the College corrected the June 30, 2021, August 31, 2021 and March 31, 2022 student quarterly reports to add the required items and posted them to the College?s website and the auditor reviewed. Recommendation: We recommend the College review its internal controls over the preparation and review of the quarterly reports. The College should have supporting documents available for the preparer and reviewer of the quarterly and annual reports to ensure that reporting is done accurately and timely. Corrective Action: Management has reviewed internal controls related to quarterly reporting for both institutional and student funds. Requirements have been reviewed by personnel responsible for the preparation of quarterly reports as well as personnel responsible for review of the reports. Management has assigned personnel separate from those responsible for preparation of the quarterly reports to review supporting documents and verify the accuracy of the reporting. Procedures have been put into place to ensure timely reporting. In addition, all reports posted have been revised to include all requirements and report accurate information. Anticipated completion date of implementing the corrective action will be immediate. Sincerely, Mary Ellen Carroll, Ph.D. Senior Vice President
View Audit 22866
Finding 20753 (2022-002)
Material Weakness 2022
Pike-Delta-York Local School District
OH
Cash Management Material Weakness Matching / Level of Effort / Earmarking § 200.303 § 200.514
Management is aware and understands the importance of compliance with the federal requirements and will ensure the meal counts will be properly reported in the future.
Management is aware and understands the importance of compliance with the federal requirements and will ensure the meal counts will be properly reported in the future.
View Audit 21123
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