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Corrective Action Plans

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Finding 15783 (2022-006)
Significant Deficiency 2022
Vermont Economic Development Authority
VT
Questioned Costs Matching / Level of Effort / Earmarking
Management agrees with the finding and the recommendation. Effective December 1, 2022, all IRP supported loans without a documented exception will require adequate life insurance prior to loan closing. Responsible Party: Thad Richardson Chief Financial Officer Phone: (802) 828-...
Management agrees with the finding and the recommendation. Effective December 1, 2022, all IRP supported loans without a documented exception will require adequate life insurance prior to loan closing. Responsible Party: Thad Richardson Chief Financial Officer Phone: (802) 828-5470 Anticipated Completion Date: December 1, 2022
View Audit 18897
Finding 15782 (2022-005)
Significant Deficiency 2022
Vermont Economic Development Authority
VT
Matching / Level of Effort / Earmarking Questioned Costs
Management agrees with the finding and the recommendation. Management will implement a new loan review checklist to document a second review for each new loan by an individual other than the employee responsible for setting up the loan. Management will also implement a loan file maintenance checkli...
Management agrees with the finding and the recommendation. Management will implement a new loan review checklist to document a second review for each new loan by an individual other than the employee responsible for setting up the loan. Management will also implement a loan file maintenance checklist for secondary review of each loan system change subsequent to initial setup, to be completed by an individual other than the employee responsible for making the change. Responsible Party: Thad Richardson Chief Financial Officer Phone: (802) 828-5470 Anticipated Completion Date: December 31, 2022
View Audit 18897
Trinity Health
MI
Student Financial Aid Questioned Costs Matching / Level of Effort / Earmarking
The College?s Financial Aid office has instituted a reconciliation process that is now completed monthly, with timely and appropriate levels of review of the reconciliations. All previous month?s reconciliations were performed and reviewed, and the monthly reconciliation process is now part of the s...
The College?s Financial Aid office has instituted a reconciliation process that is now completed monthly, with timely and appropriate levels of review of the reconciliations. All previous month?s reconciliations were performed and reviewed, and the monthly reconciliation process is now part of the standard month-end procedures.
View Audit 18892
Finding 15706 (2022-003)
Material Weakness 2022
New Castle County, Delaware
DE
Questioned Costs Subrecipient Monitoring Material Weakness § 200.303
2022-003 Coronavirus State and Local Fiscal Recovery Funds ? Assistance Listing No. 21.027 Recommendation: The County should enhance its procedures and internal controls regarding preparation of the Project and Expenditure Reports to ensure that information reported is accurate and agrees to support...
2022-003 Coronavirus State and Local Fiscal Recovery Funds ? Assistance Listing No. 21.027 Recommendation: The County should enhance its procedures and internal controls regarding preparation of the Project and Expenditure Reports to ensure that information reported is accurate and agrees to supporting documentation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: : New Castle County self-reported the variances in expenditures and obligations due to accruals of costs to previously reported quarters. Such variances can be common with just-in-time reporting. Regarding the omitted projects, the Reporting Portal has undergone several updates throughout the period of performance. These updates contributed to confusion in required data for projects. The omitted projects were included in the subsequent reports after the data points were known and tracked. Regarding the reporting of project obligations, Treasury?s definition of obligation is very broad and FAQ 13.17 allows the recipient to use its discretion to determine when an obligation is incurred. Such discretion calls for the interpretation of several source documents. In each report total obligations were not less than total expenditures nor did total obligations exceed available funding. Name(s) of the contact person(s) responsible for corrective action: Benjamin Morris-Levenson Planned completion date for corrective action plan: June 30, 2023
View Audit 18840
Finding 15685 (2022-003)
Significant Deficiency 2022
Oklahoma State University
OK
Questioned Costs Subrecipient Monitoring Reporting § 200.303
SHIP COVID Testing and Mitigation: Assistance Listing No. 93.155 Recommendation: We recommend that the University review and update current procedures to ensure the program reporting requirements are completed timely and to ensure review of reports are documented. Explanation of disagreement with au...
SHIP COVID Testing and Mitigation: Assistance Listing No. 93.155 Recommendation: We recommend that the University review and update current procedures to ensure the program reporting requirements are completed timely and to ensure review of reports are documented. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Management agrees with the finding and has already implemented a corrective plan. This delay was caused by communication and workflow breakdown resulting from structural change, a change in the mechanism type from previous years, and key staff passing away at a time when the reporting information would be required. With a new award management system implemented, subawards and fully executed subawards are provided in the Cayuse workflow between offices within CHS and to Stillwater via a Cayuse event. Name(s) of the contact person(s) responsible for corrective action: Michael Sauer, Director of Grants, Contracts & Post Award Administration, OSU-CHS Planned completion date for corrective action plan: Spring 2023
View Audit 18279
Finding 15679 (2022-002)
Significant Deficiency 2022
Oklahoma State University
OK
Matching / Level of Effort / Earmarking Questioned Costs Reporting § 200.303
Education Stabilization Fund: COVID-19 HEERF Student Portion ? Assistance Listing No. 84.425E Recommendation: We recommend that the University review and update current procedures to ensure HEERF program student reporting requirements are completed timely. Explanation of disagreement with audit find...
Education Stabilization Fund: COVID-19 HEERF Student Portion ? Assistance Listing No. 84.425E Recommendation: We recommend that the University review and update current procedures to ensure HEERF program student reporting requirements are completed timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Management agrees with the finding and has developed a plan to correct the finding. The Quarterly HEERF student public disclosure report has been added to the OSFA Compliance Calendar. Management confirms that all other HEERF quarterly and annual reports have been submitted in a timely manner, both before and after the report which was submitted late. Name(s) of the contact person(s) responsible for corrective action: Chad Blew, Director of Scholarships and Financial Aid Planned completion date for corrective action plan: February 2023
View Audit 18279
The Water Works and Sewer Board of the Town of Sardis City, Alabama
AL
Matching / Level of Effort / Earmarking Student Financial Aid
Non-Compliance ? Failure to Undergo the Required Single Audit Description of Finding: The auditor found that The Entity did not obtain the required single audit for the year ending September 30, 2021. Statement of Concurrence or Nonconcurrence: Management concurs with this finding. Corrective Ac...
Non-Compliance ? Failure to Undergo the Required Single Audit Description of Finding: The auditor found that The Entity did not obtain the required single audit for the year ending September 30, 2021. Statement of Concurrence or Nonconcurrence: Management concurs with this finding. Corrective Action: Management has obtained the required Single Audit for the year ending September 30, 2022, the year in which the interim construction loan was refinanced by the direct loans from the Rural Utilities Service. Management was unaware that the expenditures of the interim construction loan were considered federal expenditures. All of the federal award activity during the September 30, 2021 and 2022 fiscal year ends have been audited as a part of the September 30, 2022 Single Audit. Management will review loan agreements, communicate with oversight agency officials, and consult annually with external auditors about requirements for single audits in the future.
View Audit 18147
Finding 14471 (2022-002)
Material Weakness 2022
Huntington County Community School Corporation
IN
Internal Control / Segregation of Duties Material Weakness Reporting § 200.303
FINDING 2022-002 Contact Person Responsible for Corrective Action: Edette Eckert Contact Phone Number: 260-356-8312 Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: Data collections will be reviewed by someone in the business department other than the ...
FINDING 2022-002 Contact Person Responsible for Corrective Action: Edette Eckert Contact Phone Number: 260-356-8312 Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: Data collections will be reviewed by someone in the business department other than the preparer prior to submitting the report and a hard copy of the report will be printed and approved by the Superintendent or someone other than the submitter. Anticipated Completion Date: April 2023
View Audit 17216
Finding 14430 (2022-006)
Material Weakness 2022
Saint Louis University
MO
Allowable Costs / Cost Principles Reporting Matching / Level of Effort / Earmarking § 200.303
Two transaction level controls will be implemented. A review of the IDX payer class grouping will be performed to validate the allocation of the report used to enter the key line items and a separate review will be performed on the line-item data in the portal compared to the reports. These controls...
Two transaction level controls will be implemented. A review of the IDX payer class grouping will be performed to validate the allocation of the report used to enter the key line items and a separate review will be performed on the line-item data in the portal compared to the reports. These controls will address each financial line item in the portal; regardless of whether it contributes to the portal financial calculation. Tammy Burton, Associate Dean of School of Medicine, is responsible for addressing the above items by March 31, 2023.
View Audit 17372
Finding 14418 (2022-005)
Material Weakness 2022
Saint Louis University
MO
Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303
The Controller?s office will collaborate with the necessary teams across the University to ensure the required reports are reviewed by someone other than the preparer to ensure completeness and accuracy prior to being submitted to the U.S. Department of Education. This is expected to be completed by...
The Controller?s office will collaborate with the necessary teams across the University to ensure the required reports are reviewed by someone other than the preparer to ensure completeness and accuracy prior to being submitted to the U.S. Department of Education. This is expected to be completed by December 2023. Tara Thomason, Controller and Assistance Vice President, is responsible for addressing the above items by December 2023.
View Audit 17372
Finding 13201 (2022-004)
Material Weakness 2022
Saint Louis University
MO
Matching / Level of Effort / Earmarking Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.403
The Office of Vice President of Research and the Controller?s Office worked with the University?s Workday Finance team to configure its accounting system with an automated control that prevents general (nonpayroll) expenditures from being charged to the grant after the period of performance end date...
The Office of Vice President of Research and the Controller?s Office worked with the University?s Workday Finance team to configure its accounting system with an automated control that prevents general (nonpayroll) expenditures from being charged to the grant after the period of performance end date, one root cause of cost transfers. In addition, for payroll expenditures, the above teams updated grant labor costing allocations in its accounting system to contain an end date that coincides with the period of performance end date which restricts labor costs from being charged after the period of performance. The post award specialists will begin reviewing the labor costing allocations on a periodic basis. Also implemented in fiscal year 2023, before each payroll is processed by the Director of Payroll within the accounting system, grants that have ended are identified by the Assistant Controller and Director of Sponsored Program Accounting and the payroll expenditures are removed from the feed and not charged to the grant. The University has also hired individuals whose sole responsibility is to review general (non-payroll) expenditures charged to grants. Further, the University?s post award specialists are continually trained on the importance of allowed and unallowed expenditures and are now reviewing grant level budget versus actual reporting on a periodic basis to identify noncompliance. Tara Thomason, Controller and Assistance Vice President, is responsible for addressing the above items by December 2023.
View Audit 17372 Questioned Costs: $1
Finding 13200 (2022-003)
Material Weakness 2022
Saint Louis University
MO
Equipment & Real Property Management Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.303 § 200.313
The Controller?s Office is amending our capital equipment policy to include the escalation for violations of noncompliance to Deans and/or Vice Presidents. In addition, we are improving our processes and internal controls to ensure additions, transfers and disposals are appropriately recorded in Wor...
The Controller?s Office is amending our capital equipment policy to include the escalation for violations of noncompliance to Deans and/or Vice Presidents. In addition, we are improving our processes and internal controls to ensure additions, transfers and disposals are appropriately recorded in Workday. We continue to improve our utilization of Workday Financials to ensure timely updates are made to the property records and are exploring additional automation tools. These changes are expected to be in place by December 2023. Tara Thomason, Controller and Assistance Vice President, is responsible for addressing the above items by December 2023.
View Audit 17372
Finding 13165 (2022-010)
Significant Deficiency 2022
Saint Louis University
MO
Student Financial Aid Matching / Level of Effort / Earmarking Special Tests & Provisions § 200.303
The Controller?s office will implement a process in which an individual will formally document their review of the third-party servicer?s most recent Title IV compliance audit in a memorandum. The memorandum will then be reviewed by another individual other than the preparer. Tara Thomason, Controll...
The Controller?s office will implement a process in which an individual will formally document their review of the third-party servicer?s most recent Title IV compliance audit in a memorandum. The memorandum will then be reviewed by another individual other than the preparer. Tara Thomason, Controller and Assistance Vice President, is responsible for addressing the above items by December 2023.
View Audit 17372
Finding 13164 (2022-009)
Material Weakness 2022
Saint Louis University
MO
Matching / Level of Effort / Earmarking Special Tests & Provisions Student Financial Aid § 200.303
The University will continue to work with our Information Technology to update the process. Matching with the current process for parent loan notification is the initial step. That process does include but does not fully rely on a trigger in the student system communication forms. (no parent loan ci...
The University will continue to work with our Information Technology to update the process. Matching with the current process for parent loan notification is the initial step. That process does include but does not fully rely on a trigger in the student system communication forms. (no parent loan citing). In an overall process improvement, the goal is to move out of the webfocus engagement to a new automated process. Cari Wickliffe, Assistant Vice President and Director of Student Financial Services, is responsible for addressing the above items by July 1, 2023
View Audit 17372
Finding 13163 (2022-008)
Significant Deficiency 2022
Saint Louis University
MO
Matching / Level of Effort / Earmarking Student Financial Aid Reporting § 200.303
The University will implement a two-step review internally to ensure records are reviewed within the required days. The University is filling vacant positions and reviewing additional operations support. Additionally, most of the errors occurred when a student did not answer completely or correctly ...
The University will implement a two-step review internally to ensure records are reviewed within the required days. The University is filling vacant positions and reviewing additional operations support. Additionally, most of the errors occurred when a student did not answer completely or correctly the high school graduation information on the Free Application for Federal Student Aid (FAFSA), questions 26 and/or 27. The system is set to hold any loan disbursements if this question and associated C Flags are present. Pell disbursement, however, bypasses this control. The University has established a procedure to identify in the extract log errors from attempting to disburse. A hold will be placed on the student account, and if any Pell disbursement is not fully accepted, it will be reversed. Cari Wickliffe, Assistant Vice President and Director of Student Financial Services, is responsible for addressing the above items by August 1, 2023
View Audit 17372
Finding 13162 (2022-007)
Material Weakness 2022
Saint Louis University
MO
Questioned Costs Matching / Level of Effort / Earmarking Student Financial Aid § 200.303
The University created additional reporting to identify student grade level reported on student system (SGASTDN) to the calculated grade level (ROASTAT) and any blanks. In addition, to the report which was created prior to this citing, training directly from the software provider has been scheduled....
The University created additional reporting to identify student grade level reported on student system (SGASTDN) to the calculated grade level (ROASTAT) and any blanks. In addition, to the report which was created prior to this citing, training directly from the software provider has been scheduled. The University will review the option of creating a specific budget or packaging group for students in certificate programs. This would afford rules to award only level one loan limits regardless of calculated grade level. Standard cost of attendance (coa) is posted by system processing rules. In certain situations, the coa may be adjusted manually by staff. The student information system does track and log these updates. The University will increase training regarding coa adjustments, strengthen standard posting of changes and why. A report has been created to identify any change to the standard budget component. This will be added as a point of review for the compliance coordinator. The primary risk area is summer since it is a manual process. The use of algorithmic budgeting will assist with changes to coa as well. In addition, the University is working with software provider to establish algorithmic budgeting rules. This option allows cost of attendance (coa) to be completed by enrollment period versus aid periods. The benefit is coa can be estimated at full-time and prior to disbursement adjust coa to part-time. The office of student financial services is working with the University to identify and address additional human resources needed to best address increased volume and greater compliance. Cari Wickliffe, Assistant Vice President and Director of Student Financial Services, is responsible for addressing the above items by July 1, 2023.
View Audit 17372 Questioned Costs: $1
Finding 13140 (2022-004)
Material Weakness 2022
City of Sullivan
IN
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.1 § 200.303
FINDING 2022-004 Contact Person Responsible for Corrective Action: Sue Pitts Contact Phone Number: 812-268-6077 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We will implement a system of internal controls related to the preparation and submission ...
FINDING 2022-004 Contact Person Responsible for Corrective Action: Sue Pitts Contact Phone Number: 812-268-6077 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We will implement a system of internal controls related to the preparation and submission of the Project and Expenditure (P&E) Reports. The Clerk-Treasurer will prepare the reports to be reviewed by the Deputy Clerk-Treasurer, prior to submission, to ensure that all projects, sections, and key line items are complete and supported by the ledger. Starting in 2024, the reports will be submitted by the April 30th deadline. Anticipated Completion Date: January 2024
View Audit 17605
Ranken Technical College
MO
Student Financial Aid Questioned Costs Special Tests & Provisions
Reference Number 2022-001 Ranken Technical College has addressed the recent NSLDS reporting concerns as of 11/01/2022 by changing the withdrawal process and including an additional check on enrollment status before NSC file submission. Enrollment Status ? New SQL script check during NSC file submiss...
Reference Number 2022-001 Ranken Technical College has addressed the recent NSLDS reporting concerns as of 11/01/2022 by changing the withdrawal process and including an additional check on enrollment status before NSC file submission. Enrollment Status ? New SQL script check during NSC file submission for changes in enrollment status. The Registration Transaction Log will be compared to the main detail and program 1 detail of the NSC Transaction Detail Table. This is a staging area for our data before submitting flat file to NSC for further checks/review. Withdrawal Process ? Issue with course dismissal reporting of non-attendance of students in General Education courses. New procedures for handling withdrawal scenarios for students clearly outlined and implemented. Withdrawal of Students ? Graduation ? o Exit Degree ? Students are withdrawn ? o Student withdrawals from major courses 1st 8-weeks ? Do not reschedule 2nd 8-weeks ? Drop current unattended courses & future courses ? Exit Degree o Academic Dismissal ? Drop all future courses ? Exit Degree o Not Authorized to Attend (without attending class) ? Drop all current/future term classes ? Exit Degree o Not Authorized to Attend (attending class) ? Withdraw all current/ Drop future term classes ? Exit Degree o Voluntary Withdrawal ? WF grade in technical class results in NIM in technical WEG. ? W grade in technical class ? contact instructor for appropriate WEG grade. ? Drop future courses ? Exit Degree o Course Exceeds Allotted Attendance Withdrawal (when attendance is posted) * ? Assign WF grade for technical/gen ed class. NIM assigned to technical WEG.? Do not reschedule ? If not current in another course drop all future courses ? Exit Degree o Course Exceeds Allotted Attendance Withdrawal (when no attendance is posted) * ? Do not reschedule ? Drop Courses ? If not current in another course drop all future courses ? Exit Degree ? Student not enrolled in courses during current semester ? o Exit Degree Student must attend the 1st 8 weeks to be allowed registration in the 2nd 8 weeks. The fundamental processes of withdrawal and rescheduling have been changed after extensive review of our past errors. New measures employed will eliminate the issues in withdrawal of students and enrollment statuses. Responsible Parties: Daniel Turpiano, Director of Reporting & Registration, Ranken Technical College djturpiano@ranken.edu
View Audit 17396
Finding 13136 (2022-001)
Significant Deficiency 2022
Tallassee City Board of Education
AL
Questioned Costs Allowable Costs / Cost Principles Cash Management
Expenditures submitted for the Alabama Medicaid Administrative Claiming program included expenditures supported by federal funds and undocumented costs. Contact Person: Dr. Brock Nolin, Superintendent Corrective Action: Claims will be adjusted to correct the duplication of federal funds...
Expenditures submitted for the Alabama Medicaid Administrative Claiming program included expenditures supported by federal funds and undocumented costs. Contact Person: Dr. Brock Nolin, Superintendent Corrective Action: Claims will be adjusted to correct the duplication of federal funds and undocumented costs. Policies and procedures will be implemented according to the recommendations found in the Schedule of Findings and Questioned Costs. Proposed Completion Date: Prior to the submission of the July ? September 2023 claim.
View Audit 17333 Questioned Costs: $1
Topeka Housing Authority
KS
Allowable Costs / Cost Principles HUD Housing Programs Matching / Level of Effort / Earmarking § 200.403 § 200.405
The Authority will limit funding the COCC from the Public Housing Program, to allowable Fees only. The Authority?s Executive Director, Trey George, has assumed the responsibility of executing this corrective action as of November 1, 2023.
The Authority will limit funding the COCC from the Public Housing Program, to allowable Fees only. The Authority?s Executive Director, Trey George, has assumed the responsibility of executing this corrective action as of November 1, 2023.
View Audit 17166
Finding 13101 (2022-001)
Significant Deficiency 2022
Home of Guiding Hands Corporation and Affiliates
CA
Questioned Costs HUD Housing Programs Matching / Level of Effort / Earmarking § 200.303
Finding 2022-001 a. Program Information: 14.181 Supportive Housing for Persons with Disabilities b. Criteria: In accordance with 2 CFR 200.303, nonfederal entities receiving Federal awards (i.e., auditee management) must establish and maintain internal controls designed to reasonably ensure compli...
Finding 2022-001 a. Program Information: 14.181 Supportive Housing for Persons with Disabilities b. Criteria: In accordance with 2 CFR 200.303, nonfederal entities receiving Federal awards (i.e., auditee management) must establish and maintain internal controls designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. According to the Anja House Regulatory Agreement, item 5(a) issued by the U.S. Department of Housing and Urban Development (HUD), the mortgager will deposit an amount equal to $173 per month into a reserve fund for replacements in a separate account unless a different date or amount is approved in writing by HUD. c. Condition: Internal controls were not in place to ensure timely compliance with the requirement to deposit the specified amount into the reserve fund account monthly and deposits for the months of December 2021 and June 2022 were not made. Response: a. A process is being implemented that a formal transfer request will be made to the Controller every month detailing the monthly transfers required by HUD using the monthly vouchers received by Home of Guiding Hands. There is an existing process in place to reconcile transfers to the HUD vouchers. This will provide more oversight on these transactions and ensure timely compliance with the requirement to deposit the specified amount into the reserve fund account. Contact person responsible for corrective action: Jan Adams, CFO Anticipated completion date: October 21, 2022
View Audit 17434 Questioned Costs: $1
Finding 13099 (2022-017)
Significant Deficiency 2022
City and County of Denver
CO
Allowable Costs / Cost Principles Questioned Costs Matching / Level of Effort / Earmarking § 200.303 § 200.430
2022-017 Finding: - ALN 93.914 ? HIV Emergency Relief Project Grants (Non-Major) / Department of Health and Human Services / Award Number: H89HA00027-28-00, H89HA00027-28-01/ Award Year: 2021 Status: Corrective action in progress Corrective Action: The City agrees with the finding. The review of per...
2022-017 Finding: - ALN 93.914 ? HIV Emergency Relief Project Grants (Non-Major) / Department of Health and Human Services / Award Number: H89HA00027-28-00, H89HA00027-28-01/ Award Year: 2021 Status: Corrective action in progress Corrective Action: The City agrees with the finding. The review of personnel costs that are not 100% allocated to the grant will be reviewed annually as a part of the annual budget planning process. Allocation decisions will be documented and attached to budget planning documents. Person(s) Responsible for Implementing: DDPHE ?Tristan Sanders, Robert George Implementation Date: October 2023
View Audit 17407 Questioned Costs: $1
Finding 13071 (2022-013)
Significant Deficiency 2022
City and County of Denver
CO
Questioned Costs Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303
2022-013 Finding: Activities Allowed and Unallowed, Allowable Costs - ALN 21.023 ? Emergency Rental Assistance Program / Department of the Treasury / Award Number: ERAE0437; ERAE0436 / Award Year: 2021 Status: Corrective action complete Corrective Action: The City agrees with the finding and have im...
2022-013 Finding: Activities Allowed and Unallowed, Allowable Costs - ALN 21.023 ? Emergency Rental Assistance Program / Department of the Treasury / Award Number: ERAE0437; ERAE0436 / Award Year: 2021 Status: Corrective action complete Corrective Action: The City agrees with the finding and have implemented procedures ensure that all timecards for individuals charging time and effort to the program be subjected to review prior to payroll being processed. Due to mitigating circumstances beyond HOST?s control, the City was not able to utilize the electronic timekeeping system due to a global Kronos ransomware attack. During the outage the City was limited to a web-based timesheet that unfortunately did not ensure supervisor approval. The City was eventually able to begin the process of restoring Kronos in June/July 2022. We have now transitioned to tracking time and effort in Workday beginning August 1, 2023 that requires allocations for employees charging to grants, and supervisor review and approval. Person(s) Responsible for Implementing: HOST ? Melissa Thate Implementation Date: Complete
View Audit 17407
Finding 13060 (2022-014)
Significant Deficiency 2022
City and County of Denver
CO
Questioned Costs Subrecipient Monitoring Reporting § 200.303
2022-014 Finding: Reporting - ALN 14.241 ? Housing Opportunities for Persons with AIDS / Department of Housing and Urban Development / Award Number: COH20-FHW001; COH21-F001; COH20-F001 / Award Year: 2020; 2021 Status: Corrective action in progress Corrective Action: The City agrees with the finding...
2022-014 Finding: Reporting - ALN 14.241 ? Housing Opportunities for Persons with AIDS / Department of Housing and Urban Development / Award Number: COH20-FHW001; COH21-F001; COH20-F001 / Award Year: 2020; 2021 Status: Corrective action in progress Corrective Action: The City agrees with the finding, and we have implemented procedures to ensure submissions of FFATA reports are reviewed. Due to mitigating circumstances beyond HOST?s control, the issuance of a federal Unique Entity Identifier (UEI) was significantly delayed. HOST was able to obtain its Unique Entity Identifier (UEI) on September 14, 2022. Reports are current through FY2022, and proof of the submissions were provided to BDO on July 29, 2023 in response to this finding. This matter has been remediated going forward, however, per the assessment, this issue is a carryover into 2022 sub-awards based on the contract timeframes. Person(s) Responsible for Implementing: HOST Operations Division Directors Implementation Date: July 2023
View Audit 17407
Finding 13058 (2022-016)
Significant Deficiency 2022
City and County of Denver
CO
Matching / Level of Effort / Earmarking Questioned Costs HUD Housing Programs § 200.302 § 200.303
2022-016 Finding: Program Income - ALN 14.239 ? Home Investment Partnerships Program / Department of Housing and Urban Development / Award Number: M22-MC080204 / Award Year: 2022 Status: Corrective action in progress Corrective Action: The City agrees with the finding as this was a simple oversight ...
2022-016 Finding: Program Income - ALN 14.239 ? Home Investment Partnerships Program / Department of Housing and Urban Development / Award Number: M22-MC080204 / Award Year: 2022 Status: Corrective action in progress Corrective Action: The City agrees with the finding as this was a simple oversight for the finance team due to the extreme staff shortages we?ve encountered over the last year. HOST has a process of reviewing and approving program income in Workday and associated grantor entries. We are filling vacancies to support the general ledger transactions and currently onboarding a new staff accountant to support this effort. Del Norte Loan # 34-36-01 had cash flow in 2021, and a subsequent payment due in 2022. An interest payment of $48,500 was completed credited correctly. The interest was booked in the General Ledger (GL) under HOME/GR2437 instead of NSP2/GR98, causing the NR to be inaccurately overstated in HOME/GR2437 and understated NSP2/GR98. This has been remediated going forward by practicing a process of reconciling each fund with each revenue category. Person(s) Responsible for Implementing: HOST ? Ami Webb Implementation Date: August 2023
View Audit 17407
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