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Finding 24033 (2022-004)
Significant Deficiency 2022
NSLDS Reporting CFDA No: 84.007; 84.033; 84.038; 84.063; 84.268; 84.379 Recommendation: We recommend the College review its reporting procedures to ensure the students' statuses and effective dates are accurately reported to NSLDS as required by regulations. Explanation of disagreement with audit fi...
NSLDS Reporting CFDA No: 84.007; 84.033; 84.038; 84.063; 84.268; 84.379 Recommendation: We recommend the College review its reporting procedures to ensure the students' statuses and effective dates are accurately reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The withdrawal process has been updated to include a review of the official withdrawal date by both the Registrar and Director of Financial Aid. This will ensure that the withdrawal date reported to Jenzabar, NSLDS, R2T4 and all internal reporting is accurate. Going forward, the Director of Financial Aid will review the draft withdrawal date from the Registrar?s Office. If discrepancy or concerns are found, the Director of Financial Aid will email the Registrar, they will then work together to determine the correct date of withdrawal. Once this date is confirmed, R2T4 and NSLDS reporting will take place. Name(s) of the contact person(s) responsible for corrective action: Hannah Masters and William Stanfill Planned completion date for corrective action plan: 05/04/2023
Finding 24032 (2022-003)
Significant Deficiency 2022
COD Reporting CFDA No: 84.007; 84.033; 84.038; 84.063; 84.268; 84.379 Recommendation: We recommend the College evaluate its procedures and policies around reporting disbursements to COD to ensure that student information is reported accurately and timely. Explanation of disagreement with audit findi...
COD Reporting CFDA No: 84.007; 84.033; 84.038; 84.063; 84.268; 84.379 Recommendation: We recommend the College evaluate its procedures and policies around reporting disbursements to COD to ensure that student information is reported accurately and timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The withdrawal process has been updated to include a review of the official withdrawal date by both the Registrar and Director of Financial Aid. This will ensure that the withdrawal date reported to Jenzabar, NSLDS, R2T4 and all internal reporting is accurate. Going forward, the Director of Financial Aid will review the draft withdrawal date from the Registrar?s Office. If discrepancy or concerns are found, the Director of Financial Aid will email the Registrar, they will then work together to determine the correct date of withdrawal. Once this date is confirmed, R2T4 and NSLDS reporting will take place. Name(s) of the contact person(s) responsible for corrective action: Hannah Masters and William Stanfill Planned completion date for corrective action plan: 05/04/2023
Finding 24031 (2022-002)
Significant Deficiency 2022
Return of Title IV Aid CFDA No: 84.007; 84.033; 84.038; 84.063; 84.268; 84.379 Recommendation: We recommend the College review the R2T4 requirements and implement procedures to ensure the R2T4 calculations are using the correct withdrawal date and are accurately completed. Explanation of disagreemen...
Return of Title IV Aid CFDA No: 84.007; 84.033; 84.038; 84.063; 84.268; 84.379 Recommendation: We recommend the College review the R2T4 requirements and implement procedures to ensure the R2T4 calculations are using the correct withdrawal date and are accurately completed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The financial aid office is currently hiring for a new position that will oversee student accounts. Once this position is filled, we will implement our updated policy and procedure that requires review and collaboration to monitor COD disbursement date, financial aid software disbursement date and student billing statement disbursement date. This will ensure both financial aid staff and student accounts staff will confirm each date in all areas. Name(s) of the contact person(s) responsible for corrective action: Hannah Masters Planned completion date for corrective action plan: 06/30/2023
Finding 2022-015 U.S. Department of Health and Human Services AL No. 93.568 Total Low-Income Home Energy Assistance Significant Deficiency over Period of Performance Repeat Finding: No Auditee?s Corrective Action Plan: The Office of Home and Energy Programs (OHEP) bureau of The Mayors Office...
Finding 2022-015 U.S. Department of Health and Human Services AL No. 93.568 Total Low-Income Home Energy Assistance Significant Deficiency over Period of Performance Repeat Finding: No Auditee?s Corrective Action Plan: The Office of Home and Energy Programs (OHEP) bureau of The Mayors Office of Children and Family Success (MOCFS) agency has implemented a plan to locate needed files from previous and current fiscal years. The agency has implemented a scanning and uploading Standard Operating Procedure (SOP) that requires each case file to be digitally attached to its application and supporting documents. This will remedy this finding in its totality. Contact Person: OHEP Director ? Rigel Moore Completion Date: March 10, 2023
View Audit 23759 Questioned Costs: $1
Finding 2022-019 U.S. Department of Health and Human Services AL No. 93.778 Medical Assistance Program (Medicaid; Title XIX) Significant Deficiency and Internal Control Deficiency over Reporting Repeat Finding: Yes Auditee?s Corrective Action Plan: BCHD will implement controls to maintain co...
Finding 2022-019 U.S. Department of Health and Human Services AL No. 93.778 Medical Assistance Program (Medicaid; Title XIX) Significant Deficiency and Internal Control Deficiency over Reporting Repeat Finding: Yes Auditee?s Corrective Action Plan: BCHD will implement controls to maintain compliance with reporting requirements. BCHD will continue to work with the Department of Finance to ensure parameters for generating reports are the same and there is an agreed upon reconciliation when the parameters for reporting are not the same. Policies and procedures will be updated to ensure what is reported on Federal Financial Reports are reconciled to general ledger details in addition to ensuring all submitted reports have proper approvals documented. Accounting staff will be trained appropriately. Contact Person: Chief Financial Officer ? Unyime Ekpa Completion Date: December 2023
Finding 2022-018 U.S. Department of Health and Human Services AL No. 93.778 Medical Assistance Program (Medicaid; Title XIX) Material Weakness over Period of Performance Repeat Finding: No Auditee?s Corrective Action Plan: BCHD will implement controls to allow only costs within the period ...
Finding 2022-018 U.S. Department of Health and Human Services AL No. 93.778 Medical Assistance Program (Medicaid; Title XIX) Material Weakness over Period of Performance Repeat Finding: No Auditee?s Corrective Action Plan: BCHD will implement controls to allow only costs within the period of performance to be charged to the correct grant period within the general ledger. BCHD will ensure that if there are any exceptions that allow for costs to be charged outside the period of performance, the proper supporting documents will be kept. Baltimore City's new financial system, Workday, allows for all supporting documentation to be kept electronically in one system. Policies and procedures for internal controls will be updated to incorporate processes in Workday, and accounting staff will be trained appropriately. Contact Person: Chief Financial Officer ? Unyime Ekpa Completion Date: December 2023
View Audit 23759 Questioned Costs: $1
Finding 2022-017 U.S. Department of Health and Human Services AL No. 93.767 Children?s Health Insurance Program (CHIP) Significant Deficiency Over Reporting Repeat Finding: No Auditee?s Corrective Action Plan: BCHD will continue to work with the City's Finance department to ensure what is r...
Finding 2022-017 U.S. Department of Health and Human Services AL No. 93.767 Children?s Health Insurance Program (CHIP) Significant Deficiency Over Reporting Repeat Finding: No Auditee?s Corrective Action Plan: BCHD will continue to work with the City's Finance department to ensure what is recorded on the general ledger reconciles to what is reported in the Form 440. The implementation of Workday Finance module should alleviate these findings. Contact Person: Chief Financial Officer ? Unyime Ekpa Completion Date: December 2023
Finding 2022-016 U.S. Department of Health and Human Services AL No. 93.767 Children?s Health Insurance Program (CHIP) Material Weakness Over Compliance and Internal Control over Period of Performance Repeat Finding: Yes Auditee?s Corrective Action Plan: BCHD will implement controls to al...
Finding 2022-016 U.S. Department of Health and Human Services AL No. 93.767 Children?s Health Insurance Program (CHIP) Material Weakness Over Compliance and Internal Control over Period of Performance Repeat Finding: Yes Auditee?s Corrective Action Plan: BCHD will implement controls to allow only costs within the period of performance to be charged to a grant. BCHD will ensure that if there are any exceptions that allow for costs to be charged outside the period of performance, the proper supporting documents will be kept. Baltimore City's new financial system, Workday, allows for all supporting documentation to be kept electronically in one system. Policies and procedures for internal controls will be updated to incorporate processes in Workday and the accounting staff will be trained appropriately. Contact Person: Chief Financial Officer ? Unyime Ekpa Completion Date: December 2023
View Audit 23759 Questioned Costs: $1
Finding 2022-024 U.S. Department of Health and Human Services AL No. 93.977 Totally Sexually Transmitted Diseases (STD) Prevention and Control Grants Significant Deficiency in Compliance and Internal Control over Period of Performance Repeat Finding: No Auditee?s Corrective Action Plan: B...
Finding 2022-024 U.S. Department of Health and Human Services AL No. 93.977 Totally Sexually Transmitted Diseases (STD) Prevention and Control Grants Significant Deficiency in Compliance and Internal Control over Period of Performance Repeat Finding: No Auditee?s Corrective Action Plan: BCHD will implement controls to allow only costs within the period of performance to be charged to the correct grant period within the general ledger. BCHD will ensure that if there are any exceptions that allow for costs to be charged outside the period of performance, the proper supporting documents will be kept. Baltimore City's new financial system, Workday, allows for all supporting documentation to be kept electronically in one system. Policies and procedures for internal controls will be updated to incorporate processes in Workday and the accounting staff will be trained appropriately. Contact Person: Chief Financial Officer ? Unyime Ekpa Completion Date: December 2023
View Audit 23759 Questioned Costs: $1
Finding 2022-006 Programs: All Material Weakness over Schedule of Expenditures of Federal Awards (SEFA) Reporting Repeat Finding: Yes Auditee?s Corrective Action Plan: The City has purchased Workday, an Enterprise Resource Planning (ERP) system, and implemented the software with the assistanc...
Finding 2022-006 Programs: All Material Weakness over Schedule of Expenditures of Federal Awards (SEFA) Reporting Repeat Finding: Yes Auditee?s Corrective Action Plan: The City has purchased Workday, an Enterprise Resource Planning (ERP) system, and implemented the software with the assistance of Accenture consultants. Although Workday is ?live? as of August 2022, the City is currently working to refine the software and fully utilize functionality. The Workday grants modules requires the grant funding source be defined prior to grant approval and fields are available for the AL titles and numbers and sub-recipients? information. The implementation of the Workday grants modules centralizes much of the grant management function by requiring the agencies to upload the grant documents into Workday. The City has: ? Held weekly meetings for two years with agency grant representatives to design and configure the Workday grant module. ? Uploaded the grant award, sponsor information and grant budget data into a Workday. ? Implemented a ?new grant? request which uses a Workday business process. ? In the process of reviewing and correcting recoverable costs per grant award so it is properly reported. Contact Person: Michael Moiseyev, Chief Financial Officer, Baltimore City. Completion Date: June 2024
Identifying Number: Finding 2022-004 Finding: During our testing of internal controls associated with the Alzheimer?s Program, the Association was not able to provide evidence for the time allocation associated with an employee whose salary was allocated to the program. In addition, for the Alzhe...
Identifying Number: Finding 2022-004 Finding: During our testing of internal controls associated with the Alzheimer?s Program, the Association was not able to provide evidence for the time allocation associated with an employee whose salary was allocated to the program. In addition, for the Alzheimer?s Program, management provided an excel spreadsheet to support the charges that were made to the program rather than reporting from their financial management system that is compliant with Section 200.302. We acknowledge that the Association did track Alzheimer?s program expenditures within a cost center, however, not all of the charges made to the program were properly captured within the cost center. Corrective Action Taken or Planned: We assert that we exercised significant diligence and oversight over the handling of the federal dollars associated with the Alzheimer?s program funding (ALN #93.470) to ensure that such expenditures were (i) for allowable activities and consisted of allowable costs, (ii) tracked within a cost center in the organization?s general ledger and in an Excel spreadsheet that was compiled from support such as invoices and payroll records; and (iii) were not applied against other sources of funding. This was accomplished through the following: ? All invoices submitted to the Alzheimer?s cost center were required to be submitted with signature for approval by their supervisor and were complete appropriately. All expenditures were appropriately documented with necessary signatures, and were submitted for valid purposes. ? The time allocation of the identified employee was approved y the federal government through the budgeting process, and then through quarterly reports submitted through their portal. The internal Personnel Payroll Action Form was not correctly changed to reflect the appropriate allocation of the employee across programs. The employee was thus charged correctly to the federal government, and the federal government reimbursed the agency appropriately. In the future, program allocation will be reconciled in the personnel system to coincide with grant requirements. While we assert that proper oversight of this program was exercised, we understand that the auditors were not able to view the evidence of such review via sign-offs. We will update our policies and procedures to require evidence of our oversight responsibilities be required by means such as sign-offs, email approvals, etc. Further, we will work to adapt our accounting systems to be able to track activity related to federal grants within its own cost center (or sub cost center) so as to minimize the need for external management systems such as Excel spreadsheets. While expenditures against this funding were tracked within a cost center, there were other costs also included in the cost center (thus the use of the Excel spreadsheet to isolate the costs under this federal program). Going forward, a sub cost center for such funds will be utilized, if possible, to eliminate the need for a separate Excel spreadsheet. Name of contact person and title: William Bode, Controller Anticipated completion date: Immediately
Identifying Number: Finding 2022-003 Finding: During our testing of internal controls associated with the ARP program, the Association was not able to provide evidence of the review of time records and invoices to ensure that allowable costs were charged to the program. In addition, management pr...
Identifying Number: Finding 2022-003 Finding: During our testing of internal controls associated with the ARP program, the Association was not able to provide evidence of the review of time records and invoices to ensure that allowable costs were charged to the program. In addition, management provided an excel spreadsheet to support the charges that were made to the program rather than reporting from their financial management system that is compliant with Section 200.302. Therefore, we could not substantiate the double-counting of expenses did not occur. Corrective Action Taken or Planned: We assert that we exercised significant diligence and oversight over the handling of the federal dollars associated with the ARP funding (ALN 93.498) to ensure that such expenditures were (i) for allowable activities and consisted of allowable costs, (ii) tracked in an Excel spreadsheet that was compiled from support such as invoices and payroll records; and (iii) were not applied against other sources of funding. This was accomplished through the following: ? All invoices submitted against the ARP program were required and did have signature approval of the purchaser and supervisor ? Documentation of all activity was managed from all ARP sources, across all internal department and cost centers through a highly detailed excel spreadsheet managed by a third party contractor. This data was then reviewed by the agency Controller, CFO, and CEO regularly for accuracy against regular updates from the federal government regarding program reporting requirements and issued clarifications from the federal government. While we assert that proper oversight of this program was exercised, we understand that the auditors were not able to view evidence of such review via sign-offs. We will update our policies and procedures to require evidence of our oversight responsibilities be required by means such as sign-offs, email approvals, etc. Further, we will work to adapt our accounting system to be able to track activity related to federal grants within its own cost center (or sub cost center) so as to minimize the need for external financial management systems such as Excel spreadsheets. Name of contact person and title: William Bode, Controller Anticipated completion date: Immediately
Identifying Number: Finding No. 2022-002 Finding: The data collection form related to the year ended June 30, 2021, was not submitted to the FAC within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Corrective Action Taken or Planned:...
Identifying Number: Finding No. 2022-002 Finding: The data collection form related to the year ended June 30, 2021, was not submitted to the FAC within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Corrective Action Taken or Planned: To ensure that the data collection form is submitted timely in the future, the following procedures will be followed: ? The deadline date for filing will be communicated to the Director of Performance Improvements & Outcomes (Compliance Officer) for addition to the calendar for organization compliance deadlines ? The deadline date for filing will be communicated to the Executive Assistant to the CEO and CFO to be recorded on the calendar of both. ? The deadline date will be communicated to the Controller for tracking with other accounting deadlines. ? The Controller or staff assigned by controller will upload the single audit to the Federal Audit Clearinghouse site prior to the deadline. The CFO will review the upload and certify the upload. Once the auditor certifies the single audit upload on the Federal Audit Clearinghouse site, the CFO will submit the single audit. ? Once the single audit is accepted by the Federal Audit Clearinghouse, the CFO will forward the notification to the Compliance Officer, CEO, Executive Assistant and Controller. Name of contact person and title: William Bode, Controller Anticipated completion date: Immediately
Finding 2022-023 U.S. Department of Health and Human Services AL No. 93.940 HIV Prevention Activities Health Department Based Significant Deficiency in Compliance and Internal Control Over Reporting Repeat Finding: No Auditee?s Corrective Action Plan: BCHD will implement controls to maint...
Finding 2022-023 U.S. Department of Health and Human Services AL No. 93.940 HIV Prevention Activities Health Department Based Significant Deficiency in Compliance and Internal Control Over Reporting Repeat Finding: No Auditee?s Corrective Action Plan: BCHD will implement controls to maintain compliance with reporting requirements. BCHD will continue to work with the Department of Finance to ensure parameters for generating reports are the same and there is an agreed upon reconciliation when the parameters for reporting are not the same. Policies and procedures will be updated to ensure what is reported on 440 Reports are reconciled to general ledger details in addition to ensuring all submitted reports have proper approvals documented. Accounting staff will be trained appropriately. Contact Person: Chief Financial Officer ? Unyime Ekpa Completion Date: December 2023
Finding 2022-022 U.S. Department of Health and Human Services AL No. 93.940 HIV Prevention Activities Health Department Based Material Weakness over Period of Performance Repeat Finding: Yes Auditee?s Corrective Action Plan: BCHD will implement controls to allow only costs within the peri...
Finding 2022-022 U.S. Department of Health and Human Services AL No. 93.940 HIV Prevention Activities Health Department Based Material Weakness over Period of Performance Repeat Finding: Yes Auditee?s Corrective Action Plan: BCHD will implement controls to allow only costs within the period of performance to be charged to a grant. BCHD will ensure that if there are any exceptions that allow for costs to be charged outside the period of performance, the proper supporting documents will be kept. Baltimore City's new financial system, Workday, allows for all supporting documentation to be kept electronically in one system. Policies and procedures for internal controls will be updated to incorporate processes in Workday and the accounting staff will be trained appropriately. Contact Person: Chief Financial Officer ? Unyime Ekpa Completion Date: December 2023
View Audit 23759 Questioned Costs: $1
2021-001 Reporting and Written Policies and Procedures Corrective action planned: Middle Park Health (MPH) management agrees that quarterly financial reporting to USDA as required did not occur in 2022. Turnover in finance leadership during 2022 contributed to this oversight among other factors. At ...
2021-001 Reporting and Written Policies and Procedures Corrective action planned: Middle Park Health (MPH) management agrees that quarterly financial reporting to USDA as required did not occur in 2022. Turnover in finance leadership during 2022 contributed to this oversight among other factors. At no point did MPH receive communication from USDA surrounding lack of compliance with this requirement. Upon discovering this weakness, MPH promptly implemented corrective action. Reminders have been set following the approval of each quarter?s financial statements by the Board of Directors to submit quarterly financial reports to USDA contacts. The first set of quarterly financials for 2023 were submitted to the USDA on April 28, 2023 and USDA confirmed receipt of these documents as well as confirming that the distribution list used by MPH for this submission was appropriate. MPH does not anticipate further noncompliance with this requirement. MPH will also develop written policies and procedures for the required reporting. Anticipated completion date: April 27, 2023 Contact person responsible for corrective action: Emily Ebert, CFO & Mikealena Horner, Accountant
Finding 2022-008 U.S. Department of Housing and Urban Development (HUD) AL No. 14.241 Housing Opportunities for Persons with AIDS Significant Deficiency and Internal Control Deficiency over Eligibility Repeat Finding: No Auditee?s Corrective Action Plan: MOHS does have a written process in ...
Finding 2022-008 U.S. Department of Housing and Urban Development (HUD) AL No. 14.241 Housing Opportunities for Persons with AIDS Significant Deficiency and Internal Control Deficiency over Eligibility Repeat Finding: No Auditee?s Corrective Action Plan: MOHS does have a written process in place for review of participant eligibility. The Housing Coordinator performs quality assurance reviews of participant eligibility and verifies documentation is maintained in the records. During the review period, the Housing Coordinator position was vacant. MOHS has started the process to fill the position. MOHS anticipates the Housing Coordinator position will be filled by Summer 2023. Contact Person: Compliance Supervisor ? Donata Patrick Completion Date: July 2023
Finding 23697 (2022-032)
Significant Deficiency 2022
Finding 2022-032 Pandemic EBT Food Benefits, ALN 10.542 - Report of Disaster Supplemental Nutrition Assistance Benefit Issuance Management Views MDHHS disagrees that federal regulations require MDHHS to maintain copies or screenshots of the Report of Disaster Food Stamp Benefit Issuance (FNS-292B)...
Finding 2022-032 Pandemic EBT Food Benefits, ALN 10.542 - Report of Disaster Supplemental Nutrition Assistance Benefit Issuance Management Views MDHHS disagrees that federal regulations require MDHHS to maintain copies or screenshots of the Report of Disaster Food Stamp Benefit Issuance (FNS-292B) information reported on the federal website. MDHHS normally has the ability to access the information on the federal system. However, during audit fieldwork, the FNS-292B information that MDHHS submitted on the federal website was not viewable to the auditors because the reports were under federal review. MDHHS did not a retain a copy or screen prints of the submitted reports; however, MDHHS did maintain the underlying reports used to compile the submitted FNS-292B reports and this was provided to the auditors during fieldwork. Planned Corrective Action Although MDHHS disagrees that federal regulations require MDHHS to maintain copies or screenshots of FNS-292B information reported on the federal website, MDHHS will maintain screenshots of the report submission going forward. Anticipated Completion Date Completed Responsible Individual(s) Dawn Sweeney, MDHHS
Finding 23652 (2022-007)
Significant Deficiency 2022
Finding 2022-007 ADP Security Program Management Views MDHHS agrees with part a. of the finding. MDHHS and DTMB disagree with parts b. and c. of the finding. For part b., for the first system identified, although DTMB did not proactively schedule an annual disaster recovery test, DTMB successfully...
Finding 2022-007 ADP Security Program Management Views MDHHS agrees with part a. of the finding. MDHHS and DTMB disagree with parts b. and c. of the finding. For part b., for the first system identified, although DTMB did not proactively schedule an annual disaster recovery test, DTMB successfully performed an actual failover and supporting documentation was provided to the auditors. The actual failover demonstrated that the disaster recovery plan (DRP) worked, was complete, and no delays were experienced in restoring the critical system, therefore DTMB did not perform additional testing activities and it was unnecessary to perform a separate review or update. For the second system identified, the DRP was tested in accordance with the SOM Standard and DTMB provided the auditors with supporting documentation that updates were made to the DRP within the SOM DRP repository. The State?s environment and data centers leverage an infrastructure that is comprised of fully redundant load balanced systems at alternate sites, data mirroring, and data replication to help ensure high availability. For part c, although MDHHS agrees that system security plans were not updated timely for the systems cited, MDHHS disagrees that effective controls were not implemented to ensure confidentiality, integrity, and availability of its automated data processing (ADP) information systems. MDHHS also disagrees that the security of critical systems was at risk by failing to mitigate potential vulnerabilities as described above. MDHHS has compensating controls in place to ensure confidentiality, integrity, and availability of its ADP information systems in addition to mitigating potential vulnerabilities. MDHHS monitors remediation of Plans of Actions and Milestones for all information systems even after expiration of the authority to operate. In addition, MDHHS is required to audit a portion of these systems (Community Health Automated Medicaid Processing System (CHAMPS), Bridges, Enterprise Common Controls) as part of responsibilities related to the Affordable Care Act and the Medicaid Expansion marketplace. Those audits are conducted to show compliance with federal information security and privacy requirements related to the data stored in those systems. In addition, 2 of the 3 ADP systems cited for not having an updated risk assessment are reviewed biennially through the Internal Control Evaluation process where control evidence is updated to demonstrate effectiveness of controls. Planned Corrective Action For part a., MDHHS will add the missing elements identified to the business continuity plan (BCP) and perform annual reviewing and testing of the BCP. For parts b. and c., MDHHS and DTMB disagree with the finding and do not intend to take further action. Anticipated Completion Date a. December 31, 2023 b. and c. Not applicable Responsible Individual(s) Jim Bowen, MDHHS Nathan Buckwalter, DTMB Heather Frick, DTMB Alana Lowe, MDHHS Jennifer Tate, MDHHS
Finding 23645 (2022-002)
Significant Deficiency 2022
2022-002 Research and Development Cluster ? Assistance Listing No. 93.310 Recommendation: We recommend the Blood Bank implement procedures to ensure all personnel charges to the program are supported by the minimum time and effort documentation outlined within 200 CFR 200.430. Explanation of disagr...
2022-002 Research and Development Cluster ? Assistance Listing No. 93.310 Recommendation: We recommend the Blood Bank implement procedures to ensure all personnel charges to the program are supported by the minimum time and effort documentation outlined within 200 CFR 200.430. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Blood Bank added review and approval processes to compare actual vs budgeted vs allowable time and effort. Names of the contact persons responsible for corrective action: Bryan Eleazar, CFO; Lisa Alexander, Direct of Grant Accounting; Jeanette Lysse, Controller Planned completion date for corrective action plan: October 29, 2021
View Audit 19755 Questioned Costs: $1
Finding 2022-001 United States Small Business Administration Program Name: Economic Injury Disaster Loan Federal Assistance Listing Number - 59.008 Responsible Individuals: Jamie Morgan, Chief Executive Officer Finding Summary: The YMCA should implement proper internal controls and procedures to ens...
Finding 2022-001 United States Small Business Administration Program Name: Economic Injury Disaster Loan Federal Assistance Listing Number - 59.008 Responsible Individuals: Jamie Morgan, Chief Executive Officer Finding Summary: The YMCA should implement proper internal controls and procedures to ensure that documentation filing requirements included in the loan agreement are identified and related filings made in a timely manner. Corrective Action Plan: The YMCA did not provide proof of hazard insurance to the lender within the timeline specified by the loan agreement; however, sufficient insurance coverage was maintained and was active during the required period. The YMCA provided the lender with the proof of insurance in June 2023. The YMCA will contact the lender to determine the specific form and content of the requested financial statements and provide the information to the lender as soon as possible. Anticipated Completion Date: The proof of hazard insurance was sent to the lender in June 2023. The filing of the YMCA's financial statements with the lender is ongoing and is expected to be completed in July 2023.
FEDERAL AWARDS FINDING CORRECTIVE ACTION PLAN Year ended December 31, 2022 Finding 2022-005 Federal assistance listing number and name: 10.415 Rural Rent Housing Loans Awards numbers and years: 2022 Federal agency: United States Department of Agriculture Compliance Requirement: Special tests and pro...
FEDERAL AWARDS FINDING CORRECTIVE ACTION PLAN Year ended December 31, 2022 Finding 2022-005 Federal assistance listing number and name: 10.415 Rural Rent Housing Loans Awards numbers and years: 2022 Federal agency: United States Department of Agriculture Compliance Requirement: Special tests and provisions, Reporting, Equipment and real property management Questioned Costs: None Name of Contact Person and Title: Susie Kirker, Board Chair Criteria: The Projects are required to prepare proper certifications for all tenants as well as close open maintenance items in a timely manner. Condition and Context: The Projects are in a non-compliance workout plan with RD due to various non-compliance findings. Effect: The Project is operating in non-compliance with RD rules and regulations. Cause: The prior management did not comply with RD rules and regulations relating to improper maintenance of the buildings, certification of tenants, and the insurance reserve not being established. Management Response: Management will continue to work to bring the Projects in compliance with RD rules and regulations in 2023. Status: In progress Anticipated Completion Date: Estimated 2023
FEDERAL AWARDS FINDING CORRECTIVE ACTION PLAN Year ended December 31, 2022 Finding 2022-004 Federal assistance listing number and name: 10.415 Rural Rent Housing Loans Awards numbers and years: 2022 Federal agency: United States Department of Agriculture Compliance Requirement: Special tests and pro...
FEDERAL AWARDS FINDING CORRECTIVE ACTION PLAN Year ended December 31, 2022 Finding 2022-004 Federal assistance listing number and name: 10.415 Rural Rent Housing Loans Awards numbers and years: 2022 Federal agency: United States Department of Agriculture Compliance Requirement: Special tests and provisions Questioned Costs: None Name of Contact Person and Title: Susie Kirker, Board Chair Criteria: RD projects are required to setup and maintain reserves for insurance payments. Condition and Context: Edgewater Estates did not establish and fund an account for insurance reserves. Effect: The Project is not in compliance with RD regulations and procedures. Cause: The Project has not opened an account for insurance reserves. Management Response: Management was able to pay the insurance premiums during 2022. The Management plans on establishing an insurance reserve account in 2023. Status: In progress Anticipated Completion Date: Estimated 2023
FEDERAL AWARDS FINDING CORRECTIVE ACTION PLAN Year ended December 31, 2022 Finding 2022-003 Federal assistance listing number and name: 10.415 Rural Rent Housing Loans Awards numbers and years: 2022 Federal agency: United States Department of Agriculture Compliance Requirement: Special tests and pro...
FEDERAL AWARDS FINDING CORRECTIVE ACTION PLAN Year ended December 31, 2022 Finding 2022-003 Federal assistance listing number and name: 10.415 Rural Rent Housing Loans Awards numbers and years: 2022 Federal agency: United States Department of Agriculture Compliance Requirement: Special tests and provisions Questioned Costs: None Name of Contact Person and Title: Susie Kirker, Board Chair Criteria: Edgewater Estates did not maintain the replacement reserve funds in interest-bearing accounts in 2022. Condition and Context: The Project did not establish interest-bearing accounts for the replacement reserve funds as required by RD. Effect: RD projects are required to maintain interest bearing accounts for replacement reserve funds. Cause: The Project is not in compliance with RD regulations and procedures. Management Response: Management plans on establishing interest-bearing replacement reserve accounts in 2023. Status: In progress Anticipated Completion Date: Estimated 2023
FEDERAL AWARDS FINDING CORRECTIVE ACTION PLAN Year ended December 31, 2022 Finding 2022-002 Federal assistance listing number and name: 10.415 Rural Rent Housing Loans Awards numbers and years: 2022 Federal agency: United States Department of Agriculture Compliance Requirement: Equipment and Real Pr...
FEDERAL AWARDS FINDING CORRECTIVE ACTION PLAN Year ended December 31, 2022 Finding 2022-002 Federal assistance listing number and name: 10.415 Rural Rent Housing Loans Awards numbers and years: 2022 Federal agency: United States Department of Agriculture Compliance Requirement: Equipment and Real Property Management Questioned Costs: None Name of Contact Person and Title: Susie Kirker, Board Chair Criteria: Assets recorded on the financial statements should be supported by documentation showing the original cost or purchase price. Condition and Context: The Projects did not maintain adequate documentation to support the fixed assets recorded on the financial statements. Effect: The Projects are not in compliance with RD regulations or standards which require that assets recorded on the financial statements be supported with documentation showing the original purchase price or cost. Cause: The City of Poplar Housing Authority did not maintain adequate records to support the purchase price of the apartment buildings or the land on which the apartment buildings were built. Management Response: Management will continue to look for the supporting documentation for the original purchase price or cost of the Projects and the land on which the apartments were built. Status: In progress Anticipated Completion Date: Estimated 2023
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