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Corrective Action Plans

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Finding 40098 (2022-001)
Significant Deficiency 2022
Aids Foundation Houston, Inc.
TX
Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303
September 26, 2023 AIDS Foundation Houston, Inc. dba Allies in Hope respectfully submits the following corrective action plan in response to our single audit results for the year ended December 31, 2022. Carr, Riggs & Ingram, LLC Two Riverway, 15th Floor Houston, Texas 77056 Audit Period: Fiscal Yea...
September 26, 2023 AIDS Foundation Houston, Inc. dba Allies in Hope respectfully submits the following corrective action plan in response to our single audit results for the year ended December 31, 2022. Carr, Riggs & Ingram, LLC Two Riverway, 15th Floor Houston, Texas 77056 Audit Period: Fiscal Year January 1, 2022 ? December 31, 2022 The finding from the schedule of findings and questioned costs dated September 26, 2023, is discussed below. The finding is numbered consistently with the number assigned in the schedule. 2022-001 Internal Controls over Reporting (Significant Deficiency) Recommendation: The Foundation review its controls and ensure that the copies of the submission emails be part of the Foundation?s grant records. Corrective Action: Effective 10/1/23 we are using a shared system to house and track our reporting to our funders and will save emails sent to funders in this shared system in order to document the submission of the reports. Responsible Parties: Chief Financial Officer, Chief Program Officer, and Director of Compliance Date Expected to be Corrected: 10/1/23 If the U.S. Department of Housing and Urban Development has any questions regarding this plan, please contact Nicholas Williams, CFO at 713-623-6796 x285. Sincerely yours, Nicholas Williams Nicholas Williams Chief Financial Officer
View Audit 48673
Finding 40066 (2022-005)
Significant Deficiency 2022
Legal Services Alabama, INC
AL
Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303
Finding 2022-005 ? Internal Control over Reporting (Significant Deficiency) Corrective Action: LSA will resume a review and approval of every grant report and document the review as of the date of this audit report. Contact Person: David Roberson, Director of Finance; (334) 223-0251; droberson@al...
Finding 2022-005 ? Internal Control over Reporting (Significant Deficiency) Corrective Action: LSA will resume a review and approval of every grant report and document the review as of the date of this audit report. Contact Person: David Roberson, Director of Finance; (334) 223-0251; droberson@alsp.org
View Audit 45011
Illinois Valley Community College Dist. No.513
IL
Student Financial Aid Eligibility Matching / Level of Effort / Earmarking
2022-002: Missing Entrance Counseling Documentation - Student Financial Aid Cluster - Assistance Listing #s 84.007, 84.033, 84.063, 84.268 - Grant Period - Year Ended June 30, 2022 ...
2022-002: Missing Entrance Counseling Documentation - Student Financial Aid Cluster - Assistance Listing #s 84.007, 84.033, 84.063, 84.268 - Grant Period - Year Ended June 30, 2022 Condition Found: During our student file testing, we noted one student out of 40 did not have documentation in their file to verify that entrance counseling occurred before the disbursement of loans. We consider the missing entrance counseling to be an instance of noncompliance with the Eligibility Compliance Requirement. Corrective Action Plan: We have updated our Loan checklist procedures to include printing the Master Promissory Note and Entrance Counseling confirmation off of the Common Origination and Disbursement website. Those print outs will be included in the student loan application packet and will be kept with the other student loan documents in the student?s file. Responsible Person for Corrective Action Plan: Eric Johnson ? Director of Financial Aid Implementation Date of Corrective Action Plan: 10/6/2022
View Audit 44197
Illinois Valley Community College Dist. No.513
IL
Special Tests & Provisions Student Financial Aid Reporting
2022-001: Late Return of Title IV Financial Aid - Student Financial Aid Cluster ? Assistance Listing #s 84.007, 84.033, 84.063, 84.268 - Grant Period - Year Ended June 30, 2022 ...
2022-001: Late Return of Title IV Financial Aid - Student Financial Aid Cluster ? Assistance Listing #s 84.007, 84.033, 84.063, 84.268 - Grant Period - Year Ended June 30, 2022 Condition: During our Return of Title IV Fund testing, we noted that the College did not return Title IV Student Financial Aid for one out of twenty-five students tested until after 45 days when the student ceased attendance. We consider the untimely calculation and Return of Title IV Student Financial Aid to be an instance of noncompliance relating to the Special Tests and Provisions Compliance Requirement. Corrective Action Plan: We have updated our Intercession Procedures to include an early date to return Title IV Student Financial Aid, to occur prior to the 45 days when a student would cease attendance. With the earlier to occur date this will prevent this noncompliance issue from happening again. Responsible Person for Corrective Action Plan: Eric Johnson- Director of Financial Aid Implementation Date of Corrective Action Plan: 10/6/2022
View Audit 44197
God's Bible School, College and Missionary Training Home
OH
Student Financial Aid Matching / Level of Effort / Earmarking
FINDING 2022-009 ? R2T4 Calculations ALN and Program Expenditure: 84.063 ($484,684) 84.268 ($149,449) Award Number: P063P203976 P268K223976 Federal Award Year: July 1, 2021 to June 30, 2022 Questioned Costs: 84.063 ($1,167.43) Condition Found: All seven of the R2T4s completed by the School ...
FINDING 2022-009 ? R2T4 Calculations ALN and Program Expenditure: 84.063 ($484,684) 84.268 ($149,449) Award Number: P063P203976 P268K223976 Federal Award Year: July 1, 2021 to June 30, 2022 Questioned Costs: 84.063 ($1,167.43) Condition Found: All seven of the R2T4s completed by the School during the fiscal year were reviewed. The following items were noted: ? One R2T4 was calculated correctly, but $1,533.02 of Federal Grant funds were returned instead of $1,617.45 as required by the R2T4 calculation. ? One R2T4 was calculated correctly; however Federal Pell Grant funds totaling $1,083 were not returned to the Department of Education as required by the R2T4 calculation. ? One R2T4 was calculated correctly, but the funds were not returned timely. The correct amount of funds were returned before audit fieldwork began. Corrective Action Plan: The Student Financial Aid Director returned $84.43 of Federal Pell funds for the first student in question in November 2022. A total of $1,083 of Federal Pell Grant funds were returned for the second student in question on November 4, 2022. Procedures will be improved to ensure that the R2T4, funds are returned timely. Anticipated Completion Date: The corrective action was completed in November 2022. Contact Person Valorie Quesenberry, Financial Aid Coordinator 513-763-6659
View Audit 48799
God's Bible School, College and Missionary Training Home
OH
Student Financial Aid Reporting Matching / Level of Effort / Earmarking
FINDING 2022-007 ? NSLDS Reporting ALN and Program Expenditures: 84.268 ($149,449) Award Number: P268K223976 Federal Award Year: July 1, 2021 to June 30, 2022 Questioned Costs: None Condition Found: The incorrect effective date of an enrollment status change was reported to the National Stud...
FINDING 2022-007 ? NSLDS Reporting ALN and Program Expenditures: 84.268 ($149,449) Award Number: P268K223976 Federal Award Year: July 1, 2021 to June 30, 2022 Questioned Costs: None Condition Found: The incorrect effective date of an enrollment status change was reported to the National Student Loan Database System (?NSLDS?) for one of the twenty-eight students selected for testing. Corrective Action Plan: The Financial Aid Director updated the withdrawal date in NSLDS for the student in question in November 2022. Procedures will be improved to ensure that the correct withdrawal date is reported in NSLDS. Anticipated Completion Date: The corrective action was completed in November 2022. Contact Person Valorie Quesenberry, Financial Aid Coordinator 513-763-6659
View Audit 48799
God's Bible School, College and Missionary Training Home
OH
Questioned Costs Eligibility Matching / Level of Effort / Earmarking
FINDING 2022-005 ? Overaward ALN and Program Expenditures: 84.268 ($149,449) Award Number: P268K223976 Federal Award Year: July 1, 2021 to June 30, 2022 Questioned Costs: $4,237 Condition Found: There was a combined total of $4,237 of overawards given to four of the twenty-eight students in o...
FINDING 2022-005 ? Overaward ALN and Program Expenditures: 84.268 ($149,449) Award Number: P268K223976 Federal Award Year: July 1, 2021 to June 30, 2022 Questioned Costs: $4,237 Condition Found: There was a combined total of $4,237 of overawards given to four of the twenty-eight students in our sample. Corrective Action Plan: Management agrees with the auditors? finding and their recommendation. The School reclassified $648 of subsidized funds as unsubsidized funds in December 2022. The School returned a $3,589 of unsubsidized loan funds to the Department of Education in December 2022. The Financial Aid Director will limit the total amount of aid a student receives to his or her cost of attendance and verify the cost of attendance used on internally created spreadsheets is correct. Anticipated Completion Date: The corrective action was completed on December 13, 2022 Contact Person Valorie Quesenberry, Financial Aid Coordinator 513-763-6659
View Audit 48799 Questioned Costs: $1
Finding 39988 (2022-001)
Material Weakness 2022
Buffalo Bayou Partnership and Affiliates
TX
Allowable Costs / Cost Principles Material Weakness Matching / Level of Effort / Earmarking
Finding #2022-001 ? Material Weakness Condition and context: In June of 2022, the Partnership was awarded a grant from the City of Houston to provide construction funding for an affordable housing project. The City of Houston participated in the closing for the affordable housing project on Decem...
Finding #2022-001 ? Material Weakness Condition and context: In June of 2022, the Partnership was awarded a grant from the City of Houston to provide construction funding for an affordable housing project. The City of Houston participated in the closing for the affordable housing project on December 22, 2022, which included approving the grant payment for acquisition costs of $2,250,000. At the time of the commencement of the contract period, procedures were not in place to identify allowable acquisition costs. While allowable costs were subsequently identified for the contract period that met the definition of allowable acquisition costs under the Uniform Guidance, the Partnership nor its co-developer, who is responsible for the accounting for the development of the affordable housing, had put in place internal controls related to the submission and approval of the costs being reimbursed under the grant. Recommendation: The Partnership in coordination with the project co-developer should develop procedures for approving and identifying allowable costs. Planned corrective action: Management has adopted policies and procedures for the approval and review of all draws on the grant and the supporting documentation for allowable expenditures. Responsible officer: Michele Marvin, Vice President of Finance and Administration Estimated completion date: September 1, 2023
View Audit 45798
Finding 39964 (2022-004)
Material Weakness 2022
Rolette Community Care Center
ND
Reporting Material Weakness Matching / Level of Effort / Earmarking
Finding 2022-004 Federal Agency Names: Department of Agriculture and Department of Health and Human Services Program Names: Community Facilities Loans and Grants and Covid-19 Provider Relief Fund and American Rescue Plan Rural Distribution Federal Financial Assistance ...
Finding 2022-004 Federal Agency Names: Department of Agriculture and Department of Health and Human Services Program Names: Community Facilities Loans and Grants and Covid-19 Provider Relief Fund and American Rescue Plan Rural Distribution Federal Financial Assistance Listings: 1110.766 and 1193.498 Repeat Finding: No Finding Summary: Eide Bailly LLP assisted in the preparation of our draft consolidated schedule of expenditures and federal awards and accompanying notes to the consolidated schedule of expenditures and federal awards. Status: Ongoing - Management has determined to accept the associated risk due to a cost benefit analysis of hiring additional staff. Responsibility of: Kelly VanderVorste, Administrator, and Kathy Morrow, Business Office Manager Anticipated Completion Date: Ongoing
View Audit 37605
Finding 39954 (2022-004)
Significant Deficiency 2022
City of Laguna Hills
CA
Subrecipient Monitoring Reporting Significant Deficiency
Finding 2022-004 Program: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Financial Assistance Listing Number: 21.027 Federal Agency: U.S. Department of Treasury Finding Summary: Expenditure information reported Responsible Individuals: Eric Hendrickson, Finance Director Correctiv...
Finding 2022-004 Program: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Financial Assistance Listing Number: 21.027 Federal Agency: U.S. Department of Treasury Finding Summary: Expenditure information reported Responsible Individuals: Eric Hendrickson, Finance Director Corrective Action Plan: The Finance Department will correctly report expenditure information for future reports. The department will prepare, audit, verify, and double-check the reports are completed correctly prior to submission. Anticipated Completion Date: 06/30/2023
View Audit 37900
Finding 39953 (2022-003)
Significant Deficiency 2022
City of Laguna Hills
CA
Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303
Finding 2022-003 Program: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Financial Assistance Listing Number: 21.027 Federal Agency: U.S. Department of Treasury Finding Summary: Review of SEFA Responsible Individuals: Eric Hendrickson, Finance Director Corrective Action Plan: The...
Finding 2022-003 Program: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Financial Assistance Listing Number: 21.027 Federal Agency: U.S. Department of Treasury Finding Summary: Review of SEFA Responsible Individuals: Eric Hendrickson, Finance Director Corrective Action Plan: The Finance Department will prepare the SEFA and have it reviewed by the appropriate higher authority prior to submitting the document to the auditors. Anticipated Completion Date: 06/30/2023
View Audit 37900
Mayfield Manor II
FL
HUD Housing Programs Reporting Matching / Level of Effort / Earmarking
Oversight Agency for Audit National Steelworkers Oldtimers Community Urban Development Company of Canton Two, Inc. respectfully submits the following corrective action plan for the year ended March 31, 2022. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N U...
Oversight Agency for Audit National Steelworkers Oldtimers Community Urban Development Company of Canton Two, Inc. respectfully submits the following corrective action plan for the year ended March 31, 2022. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067. Audit period: April 1, 2021 through March 31, 2022 The findings from the March 31, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number in the schedule. FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING NO. 2022-002: Section 202 Supportive Housing for the Elderly, CFDA 14.157 Recommendation: The Project should implement procedures to monitor the calculation of management fees. Action Taken: Going forward there will be a monthly analysis of management fees. If the Oversight Agency for Audit has questions regarding these plans, please call Christine Harris at 954-835-9200. Sincerely yours, Christine Harris Accounting Manager
View Audit 37520
Finding 39917 (2022-001)
Material Weakness 2022
The University of Chicago
IL
Student Financial Aid Eligibility Period of Performance § 200.303
CFDA Numbers: Various Program: Student Financial Assistance Cluster Corrective Action: The Registrar's Office has implemented a comparison process where graduates are verified against the National Student Clearinghouse grad only file. Implementation Date: 8/21/22 Corrective Action: The Registrar's O...
CFDA Numbers: Various Program: Student Financial Assistance Cluster Corrective Action: The Registrar's Office has implemented a comparison process where graduates are verified against the National Student Clearinghouse grad only file. Implementation Date: 8/21/22 Corrective Action: The Registrar's Office has implemented a process to verify SSNs on record and correct student records. Implementation Date: 1/20/22 Corrective Action: The Registrar's Office will develop a business process to review term withdrawals for program/campus level discrepancies. Implementation Date: 6/12/23 Contact Person: Scott Campbell and Amanda Fijal
View Audit 48521
Finding 39872 (2022-001)
Material Weakness 2022
Froedtert Health, Inc. and Affiliates
WI
Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303
Froedtert Health, Inc. and Affiliates Audit in Accordance with Uniform Guidance: Corrective Action Plan Year Ended June 30, 2022 Finding Number: 2022-001 Agency: Department of Health and Human Services Contact Person: David Dirksmeyer, Director of Corporate Finance Corrective Action: Froedtert He...
Froedtert Health, Inc. and Affiliates Audit in Accordance with Uniform Guidance: Corrective Action Plan Year Ended June 30, 2022 Finding Number: 2022-001 Agency: Department of Health and Human Services Contact Person: David Dirksmeyer, Director of Corporate Finance Corrective Action: Froedtert Health agrees with the finding. Prospectively, Froedtert Health will ensure that all controls relating to review of Provider Relief Fund portal submissions are effectively designed to ensure compliance with regulations for federal funding and are operating effectively. Date of Completion: September 30, 2023
View Audit 47950
Finding 39866 (2022-001)
Material Weakness 2022
Special Olympics Indiana, Inc.
IN
Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.302 § 200.303 § 200.305 § 200.319 § 200.320
Recommendation: The Auditor noted the Organization should consider implementing policies, procedures, and internal controls specific to federal awards which are in writing and are approved by the appropriate level of management or those charged with governance. Planned Corrective Action: Management ...
Recommendation: The Auditor noted the Organization should consider implementing policies, procedures, and internal controls specific to federal awards which are in writing and are approved by the appropriate level of management or those charged with governance. Planned Corrective Action: Management agrees with the recommendation and has implemented the following steps. A procurement policy, compliant with the Procurement Standards codified in 2 C.F.R. ? 200.317 through ? 200.327 has been approved by the Board of Directors. This policy states the procedures required for documentation for procurement of goods and services related to all Federal awards. Specific additional procedures have been implemented providing an additional level of review for all Federal expenditures, including a quarterly reconciliation of reporting submitted to the granter.
View Audit 37544
Finding 39814 (2022-003)
Material Weakness 2022
Pueblo County Colorado
CO
Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.318 § 200.326
Recommendation: CLA recommends the County follow their internal procurement policy procedures and keep documentation of such procedures to ensure compliance with the federal procurement requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. A...
Recommendation: CLA recommends the County follow their internal procurement policy procedures and keep documentation of such procedures to ensure compliance with the federal procurement requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will implement new policies and procedures to ensure that all expenditures of American Rescue Plan (APRA) funds will follow the procurement guidelines outlined in the US Treasury rules and regulations as well as County procurement policies. Name(s) of the contact person(s) responsible for corrective action: Sherri Crow, Interim Director of Budget and Finance Planned completion date for corrective action plan: January 1, 2024
View Audit 34720
Finding 39798 (2022-005)
Significant Deficiency 2022
Avoyelles Parish Police Jury
LA
Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303
CONTEXT: Eighteen employees were identified as eligible workers and were deemed qualified to receive premium pay. These eligible workers received premium pay payments in FY 21 and FY 22, resulting in eight employees receiving total payments which exceeded $25,000. RECOMMENDATION: Procedures should ...
CONTEXT: Eighteen employees were identified as eligible workers and were deemed qualified to receive premium pay. These eligible workers received premium pay payments in FY 21 and FY 22, resulting in eight employees receiving total payments which exceeded $25,000. RECOMMENDATION: Procedures should be established to ensure that all grant award rules and regulations are interpreted correctly and followed. VIEWS OF RESPONSIBLE OFFICIALS: See corrective action plan for current audit findings.
View Audit 37940 Questioned Costs: $1
Finding 39736 (2022-005)
Material Weakness 2022
Roseville Area Schools Isd No. 623
MN
Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking
2022-005 Special Education Cluster ? Assistance Listing No. 84.027 & 84.173 Recommendation: We recommend the District reviews its procedures for charging wages and benefits to federal grants to ensure all are properly supported by time and effort documentation. Explanation of disagreement with audit...
2022-005 Special Education Cluster ? Assistance Listing No. 84.027 & 84.173 Recommendation: We recommend the District reviews its procedures for charging wages and benefits to federal grants to ensure all are properly supported by time and effort documentation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District will work to ensure proper time and effort documentation is retained for all employees with wages or benefits coded to a federal program going forward. Name of the contact person responsible for corrective action: Shari Thompson Planned completion date for corrective action plan: June 30, 2023.
View Audit 45109 Questioned Costs: $1
Finding 39698 (2022-006)
Material Weakness 2022
Real Services, Inc. and Affiliates
IN
Reporting Subrecipient Monitoring Matching / Level of Effort / Earmarking
We concur with the recommendation. Management has remediated the finding. Funding is now separately identified on the Schedule of Expenditures of Federal and Nonfederal Awards. Additionally, Management has allocated additional resources to the Finance and Administration department to properly manage...
We concur with the recommendation. Management has remediated the finding. Funding is now separately identified on the Schedule of Expenditures of Federal and Nonfederal Awards. Additionally, Management has allocated additional resources to the Finance and Administration department to properly manage, track, and report grant awards. A shared SEFA index is maintained and a process for updating the document on an ongoing basis was instituted.
View Audit 36821
Finding 39688 (2022-010)
Significant Deficiency 2022
Cook County, Illinios
IL
Cash Management Reporting Allowable Costs / Cost Principles § 200.303
Subject: Corrective Action Plan For: Finding 2022-010 Cook County Health would like to respond to the finding related to the Provider Relief Fund {PRF) Phase 2 Reporting. The FY'22 SEFA amount (including both lost revenues and expenditures) for the HRSA PRF Phase 2 Reporting period was $31,163,323...
Subject: Corrective Action Plan For: Finding 2022-010 Cook County Health would like to respond to the finding related to the Provider Relief Fund {PRF) Phase 2 Reporting. The FY'22 SEFA amount (including both lost revenues and expenditures) for the HRSA PRF Phase 2 Reporting period was $31,163,323.35. Cause: The cause of this finding resulted from a misunderstanding of the expense data that was rolling/ inputted in the HRSA portal. The Unreimbursed Expenses line should have been inputted as Other PRF Expenses. CCH Management has instituted the following Corrective Action Plan (CAP) to prevent future occurrence. Corrective Action Plan: To ensure accurate data is reported, CCH has implemented the following corrective action plan: ? Any future HRSA- PRF Audit Portal data submission will require multiple reviews. The review will be led by CCH Finance's Associate Chief Financial Officer to ensure the report is accurate and complete prior to submission. Status - Phase 4 PRF Reporting was reviewed on March 28th, 2023, by the CFO and ACFO prior to submission. ? To buttress this CAP, CCH has created a dedicated GL account code to track all PRF activities - lost revenue, cash disbursed, and expenses incurred. Fully Implemented since - (August 30th, 2022) ? A recurring monthly reconciliation meeting has been instituted to track lost revenues, and expenses that were paid with PRF and not through any other type of assistance. Recurring Monthly Reconciliation Leader- Scott Spencer, Associate Chief Financial Officer. Please note that CCH has not received any PRF funding since January 2022.
View Audit 37825
Finding 39656 (2022-101)
Significant Deficiency 2022
Benjamin Franklin Charter School - Queen Creek
AZ
Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.61
CORRECTIVE ACTION PLAN JUNE 30, 2022 REFERENCE: 2022-101 CFDA NUMBER: 84.027A ? SPECIAL EDUCATION GRANTS TO STATES CFDA NUMBER: 84.027X ? COVID 19 - SPECIAL EDUCATION GRANTS TO STATES U.S. DEPARTMENT OF EDUCATION ? 2022 PASSED THROUGH ARIZONA STATE DEPARTMENT OF EDUCATION GRANT NUMBERS: H027A21000...
CORRECTIVE ACTION PLAN JUNE 30, 2022 REFERENCE: 2022-101 CFDA NUMBER: 84.027A ? SPECIAL EDUCATION GRANTS TO STATES CFDA NUMBER: 84.027X ? COVID 19 - SPECIAL EDUCATION GRANTS TO STATES U.S. DEPARTMENT OF EDUCATION ? 2022 PASSED THROUGH ARIZONA STATE DEPARTMENT OF EDUCATION GRANT NUMBERS: H027A210007, H027X210007 CLIENT RESPONSE AND CORRECTIVE ACTION PLAN We concur with the condition. 1. Name of the contact person responsible for corrective action: Joanne Poirier 2. Corrective action planned: Developed and implemented a `File Verification Form? demonstrating documentation of internal control processes and procedures to ensure students? files include required documentation. 3. Anticipated completion date: July 15, 2022
View Audit 37246
Finding 39608 (2022-003)
Material Weakness 2022
Friendly House, Inc.
AZ
Internal Control / Segregation of Duties Subrecipient Monitoring Cash Management
2022-003 Cash Management Material Noncompliance Cash Management Material Weakness in Internal Control over Compliance U.S. Department of Health and Human Services Passed-through the Arizona Department of Economic Security Refugee and Entrant Assistance State Administered Federal Financial Assistance...
2022-003 Cash Management Material Noncompliance Cash Management Material Weakness in Internal Control over Compliance U.S. Department of Health and Human Services Passed-through the Arizona Department of Economic Security Refugee and Entrant Assistance State Administered Federal Financial Assistance Listing/CFDA #93.566; ADES18-191650; October 1, 2020 to September 30, 2021 and October 1, 2021 to September 30, 2022 Condition: Eide Bailly LLP (EB) noted that four out of four draw requests did not have adequate support for the class hours included. Management?s Response and Corrective Action Plan: ? Monthly Attendance Report are completed by data specialist using individual teachers? daily rosters. ? The Monthly Attendance Reports are verified by the program manager and corrected if any mistakes are identified. ? Monthly invoices are reviewed, prior to submission, with the Department Manager for additional verification and approval. ? After the student attendance has been reviewed by Program Manager and verified by the Department Manager, a review log is signed off by both the Program Manager and the Department Manager. ? Any changes to either the attendance logs or monthly student attendance will only be made with the authorization of the department manager after data has been verified, with an explanation of why that was needed. ? After the appropriate verifications have taken place, the Program Manager creates the monthly invoice, they will maintain and verify documentation for the student attendance hours reflected on the invoice. ? Management will continue to discuss and explore ways to strengthen our current internal controls, including, purchasing tracking software and/or the creation of a google form/document. ? Management will routinely review and consider any needed modifications to or implementation of new policies and procedures that would strengthen internal controls surrounding the invoicing process, record-keeping, and the management thereof. Contact Person: Jose J. Vaquera, VP of Client Services Anticipated Completion Date: May 15, 2023
View Audit 37105
Rutgers, the State University of New Jersey
NJ
Questioned Costs Allowable Costs / Cost Principles Reporting § 200.430
Management agrees with the finding. The noted PI circumvented existing internal controls, all of which performed as designed to ensure financial compliance and grants stewardship. Management recognizes the opportunity to ensure that PIs are aware of the University?s grant accounting policies and pra...
Management agrees with the finding. The noted PI circumvented existing internal controls, all of which performed as designed to ensure financial compliance and grants stewardship. Management recognizes the opportunity to ensure that PIs are aware of the University?s grant accounting policies and practices as well as federal policies through formal trainings. Research Financial Services, and the Office for Research will work closely with the Chancellor led units to create and enforce trainings for our university faculty and researchers. Management will also investigate opportunities to reduce opportunities to circumvent controls.
View Audit 37104 Questioned Costs: $1
Finding 39588 (2022-002)
Significant Deficiency 2022
Rutgers, the State University of New Jersey
NJ
Reporting Significant Deficiency Matching / Level of Effort / Earmarking
Concerning the HEERF Student Aid quarterly report, the reporting responsibility for the quarter closing December 31, 2021 was assigned to two individuals who have since separated from university employment. The reporting requirements were understood and while there is no reason to believe that the ...
Concerning the HEERF Student Aid quarterly report, the reporting responsibility for the quarter closing December 31, 2021 was assigned to two individuals who have since separated from university employment. The reporting requirements were understood and while there is no reason to believe that the quarterly report in question was not uploaded, there are no emails or retained backup information for that report. On February 9, 2021, the final Student Aid report was uploaded to the website and that documentation has been provided. The responsibility for quarterly reporting has been moved to the Associate Director for Communications, University Enrollment Services. She has setup an automatic calendar alert to several senior staff members as well as the staff person responsible for the upload so establish multiple points of contact so there is backup immediately in place should we experience additional staff turnover or another unplanned disruption. Regarding the Institutional Aid report, the University acknowledges the deadline was missed by one day. Research Financial Services oversees the institutional aid reporting. The quarterly reporting period through June 30, 2022, had a reporting due date of July 10, 2023. Within those 10 days, four were weekend dates (7/2-7/3) and (7/9-7/10), and 7/4 was observed for a national holiday. We submitted the report for posting Monday morning, in which it landed on our website less than 24 hours after the original due date which fell on a weekend date. In the future we will ensure the public posting of this quarterly report occurs by the deadline.
View Audit 37104
Finding 39585 (2022-006)
Significant Deficiency 2022
Village of Tijeras
NM
Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.302 § 200.303
Recommendation We recommend the Village review the instructions for completion of the federal financial reports with training provided to the program staff preparing and reviewing the federal financial reports to ensure submitted reports are complete and timely. Management Response Corrective Acti...
Recommendation We recommend the Village review the instructions for completion of the federal financial reports with training provided to the program staff preparing and reviewing the federal financial reports to ensure submitted reports are complete and timely. Management Response Corrective Action: The Village recognizes the need for improved oversight of its grant-funded capital projects and has hired a full-time Grant Writer/Administrator who will work in conjunction with the Clerk and Finance Director to monitor grant activities, submit reports and requests for payment in a timely manner, and ensure all program requirements are met. Village staff will receive training on the reporting and administration requirements of grant-funded programs. Village staff will maintain regular communication with funding agency liaisons to ensure that required reports are prepared accurately and submitted timely. Due Date of Completion: June 2023 Responsible Party: Finance Director and Village Clerk
View Audit 34655
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