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Condition: The schedule of expenditures of federal awards (SEFA) was not accurate. Planned Corrective Action: The City will review its process for identifying and communicating Federal Grant expenditures to its auditors. Contact person responsible for corrective action: Robert McMahon, City Admini...
Condition: The schedule of expenditures of federal awards (SEFA) was not accurate. Planned Corrective Action: The City will review its process for identifying and communicating Federal Grant expenditures to its auditors. Contact person responsible for corrective action: Robert McMahon, City Administrator Anticipated Completion Date: 09/30/2025
Audit Finding 2022-004: Material Weakness in Internal Control over Major Programs. It is understood that UPI’s submission of the audited financial statements is late. Due to delays in the completion of the fiscal year 2021 audit, UPI decided to find a new auditor and consultant to provide the audito...
Audit Finding 2022-004: Material Weakness in Internal Control over Major Programs. It is understood that UPI’s submission of the audited financial statements is late. Due to delays in the completion of the fiscal year 2021 audit, UPI decided to find a new auditor and consultant to provide the auditor with a general ledger and support in accordance with Generally Accepted Accounting principles. There were delays in finding the new team, however they are now in place. The accounting information for the fiscal year ended September 2023 is ready for the audit. The preparation of the accounting records for the September 2024 audit is in progress and will be ready for the auditors’ review shortly.
Audit Finding 2022-003: Material Weakness in Internal Control over Major Programs. It is understood that there was no support for various expenditures submitted for reimbursement. Expenditures submitted for reimbursement were missing support due to duplication within the 2022 CSBG grant in the amoun...
Audit Finding 2022-003: Material Weakness in Internal Control over Major Programs. It is understood that there was no support for various expenditures submitted for reimbursement. Expenditures submitted for reimbursement were missing support due to duplication within the 2022 CSBG grant in the amount of $86,955. The 2022 CSBG was extended to July 29, 2023 and expenditures were submitted to support the $86,955 prior to that date. There was also missing support for the COVID 19 CARES Act grant in the amount of $40,000. UPI is working with the DCA to remediate the issue. As noted in finding 2022- 001, the bookkeeper does not have the technical ability to track the application of expenditures to grants and reconcile the FSR’s to the general ledger. To improve controls and avoid recurrence, the organization has hired an outside consultant to serve as controller. In addition, UPI has updated their record retention policy. Beginning in October 2024, the consultant will adjust and reconcile the accrual basis general ledger monthly and review the application of expenditures among grants.
View Audit 341925 Questioned Costs: $1
Management does not dispute these findings, however the reason for this goes well beyond the cause noted by the auditors. In March of 2019, it was discovered that the business manager (now former business manager) had not initiated single audits for FY 2016, 2017, 2018, or 2019. The Board terminated...
Management does not dispute these findings, however the reason for this goes well beyond the cause noted by the auditors. In March of 2019, it was discovered that the business manager (now former business manager) had not initiated single audits for FY 2016, 2017, 2018, or 2019. The Board terminated that employee. Current administration and management have been feverishly trying to not only catch up on multiple years’ worth of outstanding audits, but to also rectify myriad problems with existing policy, procedures, record keeping, and accounting mechanisms in cooperation with the Indian Board of Education. The School was without a business manager at all for several months, had one individual who resigned after only a year, and are currently utilizing the expertise of consultants to maintain operations. Nearly everything that is business office-related has been completely overhauled at the School since 2019, as we continue to attempt to become current with outstanding A-133 audits. The School is determined to find solid ground and to meet compliance requirements.
Rolling Forward Equity Balances Program Name: Section 8 Housing Choice Vouchers Assistance Listing: 14.871 Responsible Party: Village Treasurer and Housing Administrator Anticipated Completion Date: December 31, 2025 Corrective Action Plan: The Village Treasurer and Housing Administrator will esta...
Rolling Forward Equity Balances Program Name: Section 8 Housing Choice Vouchers Assistance Listing: 14.871 Responsible Party: Village Treasurer and Housing Administrator Anticipated Completion Date: December 31, 2025 Corrective Action Plan: The Village Treasurer and Housing Administrator will establish and document policies and procedures are designed to serve as a system on internal controls as required by OMB's Uniform Guidance (2 CFR 200). Management Response: Management agrees with the finding and will begin to work with the Housing Administrator to ensure the accurate computation of the HAP equity account and that the correct HAP equity balance is rolled forward on an annual basis. Monitoring Plan: Village Treasurer will work with Housing Administrator to ensure that the PHA maintains complete and accurate accounts for program activity. This includes that account balances are properly maintained and monitored, records and accounting transactions support the accurate rollover of HAP equity and that errors are corrected before the annual audit commences.
Financial Reporting Requirements for Financial Assessment Submission Program Name: Section 8 Housing Choice Vouchers Assistance Listing: 14.871 Responsible Party: Village Treasurer and Housing Administrator Anticipated Completion Date: December 31, 2025 Corrective Action Plan: The Village Treasurer...
Financial Reporting Requirements for Financial Assessment Submission Program Name: Section 8 Housing Choice Vouchers Assistance Listing: 14.871 Responsible Party: Village Treasurer and Housing Administrator Anticipated Completion Date: December 31, 2025 Corrective Action Plan: The Village Treasurer and Housing Administrator will establish and document policies and procedures are designed to serve as a system on internal controls as required by OMB's Uniform Guidance (2 CFR 200). Village Treasurer will work with the PHA to ensure the accurate and timely preparation and submission of the GAAP-based unaudited and audited financial information to the Financial Assessment of Public Housing Sub-system ("FASS­PH") as required by 24 CFR Section 5.801. Management Response: Management agrees with the finding and will begin implementing policies and procedures for compliance with the terms of the Section 8 reporting requirements. This will include training of the program personnel which will effectively make the department comply with the requirements to submit timely GAAP-based unaudited and audited financial information to the F1SS-PH system. Monitoring Plan: Village Treasurer will work with Housing Administrator and the Independent Public Accountant (IPA) to verify reporting compliance for audit years that have not yet been reported.
Finding - Federal Award 2022-003 Summary of Finding Late submission of required financial, programmatic, and performance reports: All of the grants under these programs require that financial, programmatic, and performance reports be submitted on a monthly, quarterly basis and/or annual basis. Mo...
Finding - Federal Award 2022-003 Summary of Finding Late submission of required financial, programmatic, and performance reports: All of the grants under these programs require that financial, programmatic, and performance reports be submitted on a monthly, quarterly basis and/or annual basis. Monthly and quarterly financial and performance reports are due within thirty calendar days from the end of each quarter. Annual financial and performance reports are due within 90 calendar days from the end of each grant year. During our testing, we noted nine reports that were submitted after the deadline. We consider this to be an instance of non_x0002_compliance and a material weakness in internal control over compliance with the reporting requirement. Statement of Concurrence or Nonconcurrence MNADV concurs with the finding and recommendation labeled 2022-003. Corrective Action Due to the limited capacity of agency staff and contractors, MNADV has been late in grant reporting. As a result of ongoing lateness of reports, MNADV has elected to move financial reporting to a quarterly basis as opposed to monthly to reduce the number of required reports. Also, the executive director has elected to train additional staff on programmatic grant reporting in an effort to increase capacity. These two measures will effectively address the problem of late reporting. These measures were put into place starting with FY25 which began on October 1, 2024. Jennifer Pollitt Hill, Executive Director
Finding 2022-004 Name of Responsible Individual: Carolina Liriano, Grant Manager; Holly Forester, Controller; Sheri Brady, VP and Chief Program Officer Corrective Action: CDF will enhance its internal processes and staffing to ensure the timely submission of future Single Audit Reporting Packages...
Finding 2022-004 Name of Responsible Individual: Carolina Liriano, Grant Manager; Holly Forester, Controller; Sheri Brady, VP and Chief Program Officer Corrective Action: CDF will enhance its internal processes and staffing to ensure the timely submission of future Single Audit Reporting Packages. In January 2025, CDF hired an Outsourced Grant Manager dedicated to overseeing federal grant management, including the coordination and timely submission of all required audit and reporting packages. Key actions include:  Establishing and maintaining a robust timeline for audit activities, closely collaborating with both the accounting team and external auditors to guarantee adherence to submission deadlines.  Implementing a cross-training program within the accounting and compliance departments to mitigate the risk of disruption due to staff turnover, ensuring multiple staff members are proficient in handling audit-related tasks.  Scheduling regular internal audits and compliance checks to proactively identify and address potential issues well in advance of filing deadlines. Anticipated Completion Date: December 31, 2025.
Finding 2022-003 Name of Responsible Individual: Carolina Liriano, Grant Manager; Holly Forester, Controller; Sheri Brady, VP and Chief Program Officer Corrective Action: CDF will conduct a thorough review and update of its reporting policies and procedures to ensure alignment with the requiremen...
Finding 2022-003 Name of Responsible Individual: Carolina Liriano, Grant Manager; Holly Forester, Controller; Sheri Brady, VP and Chief Program Officer Corrective Action: CDF will conduct a thorough review and update of its reporting policies and procedures to ensure alignment with the requirements of Federal Awards. In January 2025, CDF hired an Outsourced Grant Manager responsible for overseeing the preparation, review, and submission of all grant-related reports. Key actions include:  Ensuring compliance with GAAP and federal regulations for timely and accurate submission of quarterly financial and progress reports.  Coordinating with relevant departments, managing grant accounting processing system submissions, and acting as the primary point of contact for grantor agencies regarding reporting matters.  Conducting mandatory training sessions for existing staff on the updated reporting procedures and compliance with federal requirements, with detailed instructions on Financial Reporting Forms emphasizing accuracy and timeliness.  Implementing a tracking system to monitor deadlines and the submission status of all required reports.  Scheduling regular internal audits to verify adherence to these reporting protocols and identify potential gaps in compliance. Anticipated Completion Date: December 31, 2025.
Finding 2022-002 Name of Responsible Individual: Carolina Liriano, Grant Manager; Holly Forester, Controller; Sheri Brady, VP and Chief Program Officer   Corrective Action: CDF hired an Outsourced Grant Manager starting January 2025 who will assume comprehensive oversight of all facets of grant a...
Finding 2022-002 Name of Responsible Individual: Carolina Liriano, Grant Manager; Holly Forester, Controller; Sheri Brady, VP and Chief Program Officer   Corrective Action: CDF hired an Outsourced Grant Manager starting January 2025 who will assume comprehensive oversight of all facets of grant administration and compliance. The grant manager's duties will include ensuring that all reimbursement requests are substantiated by adequate documentation, such as actual invoices, payroll registers, and payment records. Key actions include:  Establishing a systematic process for the collection, organization, and retention of all requisite documents.  Implementing internal review and approval procedures to guarantee that every reimbursement request undergoes thorough vetting and receives approval prior to submission, with explicit documentation of the review process.  Instructing both existing and new personnel on these newly instituted procedures to prevent future inconsistencies. Anticipated Completion Date: December 31, 2025.
Finding Number: 2022-002 Condition: The System failed to make the monthly debt service reserve fund deposits required by the USDA loan agreement. Planned Corrective Action: Once it was determined that it was necessary to keep the balance of the fund at a prorated amount to the required one year of d...
Finding Number: 2022-002 Condition: The System failed to make the monthly debt service reserve fund deposits required by the USDA loan agreement. Planned Corrective Action: Once it was determined that it was necessary to keep the balance of the fund at a prorated amount to the required one year of debt service by ten years, we began funding it in order to meet that requirement by the end of fiscal year 2023, which we did, and we have maintained the required funding since then. Contact person responsible for corrective action: Eric Draime, CFO Anticipated Completion Date: 6/30/2023
Reporting Recommendation: Recommended Recovery Connections of Central Florida, Inc. submit its financial and performance reporting as noted in the agreements and maintain documentation of the approval and submission. Explanation of disagreement with audit finding: There is no disagreement with the...
Reporting Recommendation: Recommended Recovery Connections of Central Florida, Inc. submit its financial and performance reporting as noted in the agreements and maintain documentation of the approval and submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding:. We will review each agreement to confirm the reporting requirements, deadlines, and any specific formats or templates that must be followed. A designated team member will be responsible for preparing, reviewing, and submitting the required reports. We will to track submission deadlines and ensure that reports are submitted on time. Name(s) of the contact person(s) responsible for corrective action: George Margoles Judy Jackson Planned completion date for corrective action plan: March 31, 2025
The Authority will review its policies and procedures over program compliance requirements and monitoring of program activity.
The Authority will review its policies and procedures over program compliance requirements and monitoring of program activity.
Management concurs with the audit finding. The City will design and implement controls to ensure that federal awards are expended only for allowable activities.
Management concurs with the audit finding. The City will design and implement controls to ensure that federal awards are expended only for allowable activities.
FA 2022-004 Strengthen Controls over Financial Reporting Compliance Requirement: Reporting Internal Control Impact: Material Weakness Compliance Impact: Material Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance List...
FA 2022-004 Strengthen Controls over Financial Reporting Compliance Requirement: Reporting Internal Control Impact: Material Weakness Compliance Impact: Material Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: 84.010 - Title I Grants to Local Educational Agencies Federal Award Number: SO10A200010 (Year: 2021) SO10A210010-21A (Year: 2022) Questioned Costs: $37,644 Description: The School District did not file accurate completion reports for the Title I Grants to Local Educational Agencies program. Corrective Action Plans: District office has put procedures in action to make sure that all drawdowns are in line with expenditures. All draw down packets will be viewed and signed off by federal program director. This packet will include detail expenditure sheet for the month, year to date expenditure report and a cover sheet. Estimated Completion Date: December 31, 2024 Contact Person: Terrance H. Freeman, III CFO Telephone: 706-665-8577 Email: tfreeman@talbot.k12.ga.us
View Audit 340052 Questioned Costs: $1
Finding 2022-005: Lack of Internal Control And Noncompliance With Activities Allowed or Unallowed; Allowable Costs/Cost Principles; and Period of Performance Name of Contact: Josh Verhagen Corrective Action Plan: New and improved weekly communication between grant team and finance team. Propose...
Finding 2022-005: Lack of Internal Control And Noncompliance With Activities Allowed or Unallowed; Allowable Costs/Cost Principles; and Period of Performance Name of Contact: Josh Verhagen Corrective Action Plan: New and improved weekly communication between grant team and finance team. Proposed Completion Date: March 2025
Finding 2022-004: Late Reporting and Noncompliance with Reporting Requirements Name of Contact: Josh Verhagen Corrective Action Plan: New and improved weekly communication between grant team and finance team. Proposed Completion Date: March 2025
Finding 2022-004: Late Reporting and Noncompliance with Reporting Requirements Name of Contact: Josh Verhagen Corrective Action Plan: New and improved weekly communication between grant team and finance team. Proposed Completion Date: March 2025
Department of Health and Human Services Federal Financial Assistance Listing #93.498 COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year – Period 4 TIN# 455563741 Finding Summary: The amounts reported for net patient revenue were b...
Department of Health and Human Services Federal Financial Assistance Listing #93.498 COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year – Period 4 TIN# 455563741 Finding Summary: The amounts reported for net patient revenue were based on gross charges and did not agree to the supporting documentation provided. Corrective Action Plan: Confluence Health during the next pandemic will confirm reporting requirements before submitting reporting data. Confluence developed a Grant Committee to oversee the reporting guidelines before approving grants. This will make the information for reporting requirements clearer to the organization and Financial Reporting Department. The 2023 data was reported at net patient revenue as required by the grant. Responsible Individual: Eric Caldwell, VP of Finance is responsible for this corrective action plan that was put into place after the audit. This process has been put in place and continues monthly during our month-end close meetings to ensure federal grant funds are being reported correctly. The Vice President of Finance, Eric Caldwell, will be the individual responsible for the corrective action plan.
Department of Health and Human Services Federal Financial Assistance Listing #93.498 COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year – Period 4 TIN# 455563741 Finding Summary: Confluence Health selected option II to calculate l...
Department of Health and Human Services Federal Financial Assistance Listing #93.498 COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year – Period 4 TIN# 455563741 Finding Summary: Confluence Health selected option II to calculate lost revenue which consists of a comparison of actual results during the period of availability to a budget approved before March 27,2020, for the entire period of availability. The budget used in the calculation of lost revenue was not approved for the entire period of availability. The budget used to cover quarters in 2021 and 2022 was not approved prior to March 27, 2020. Corrective Action Plan: Confluence Health during the next pandemic will issue a budget for the entire period required by the grant. Confluence developed a Grant Committee to oversee the reporting guidelines before approving grants. This will make the information for reporting requirements clearer to the organization and Financial Reporting Department. Responsible Individual: Eric Caldwell, VP of Finance is responsible for this corrective action plan that was put into place after the audit.
Finding 519255 (2022-003)
Material Weakness 2022
Wakemed
NC
Finding Number: 2022-003 Condition: Controls in place were not adequate to ensure the schedule of federal expenditures was complete and accurate. Planned Corrective Action: The federal funding was not received until fiscal year 2023 while some expenditures were incurred in fiscal year 2022. The timi...
Finding Number: 2022-003 Condition: Controls in place were not adequate to ensure the schedule of federal expenditures was complete and accurate. Planned Corrective Action: The federal funding was not received until fiscal year 2023 while some expenditures were incurred in fiscal year 2022. The timing of events contributed to the oversight on the 2022 SEFA. WakeMed has reeducated staff on the preparation of the SEFA in order to prevent this error from reoccurring.Contact person responsible for corrective action: Lynn Bailey Anticipated Completion Date: 12/5/2024
Corrective Action by MACH: The Mid-Alabama Coalition for the Homeless agrees with this finding. Since the close of the contract year, MACH's Executive Director, accountant, and CPA firm have established a system for coding, submitting, reconciling, and requesting reimbursement from grant funders. Cu...
Corrective Action by MACH: The Mid-Alabama Coalition for the Homeless agrees with this finding. Since the close of the contract year, MACH's Executive Director, accountant, and CPA firm have established a system for coding, submitting, reconciling, and requesting reimbursement from grant funders. Currently, all grant documentation is assembled as transactions occur, and reimbursement requests are submitted to every grant source each month.
Finding #2022-003 – Material Weakness. Applicable federal program: All federal programs. Condition and context: Same as finding #2022-002. Recommendation: Same as finding #2022-002. Planned corrective action: See finding #2022-002. Responsible officer: Hillary Hart, Executive Director. Est...
Finding #2022-003 – Material Weakness. Applicable federal program: All federal programs. Condition and context: Same as finding #2022-002. Recommendation: Same as finding #2022-002. Planned corrective action: See finding #2022-002. Responsible officer: Hillary Hart, Executive Director. Estimated completion date: December 31, 2024.
FINDING 2022-005 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Summary of Finding: Material Weakness, Modified Opinion The County did not have an effective internal control system to ensure compliance with the Reporting compliance requirement. Recipients a...
FINDING 2022-005 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Summary of Finding: Material Weakness, Modified Opinion The County did not have an effective internal control system to ensure compliance with the Reporting compliance requirement. Recipients are required to submit quarterly or annually Project and Expenditure (P&E) Reports to the Department of the Treasury (Treasury). The County submitted four quarterly P&E Reports during the audit period. The County's process for the completion and submission of the P&E Reports was that the County Auditor prepared each P&E Report based on the County's Financial Ledgers, without a proper oversight or review process in place prior to submission. All four quarterly reports that were due during the audit period were not properly supported by the County's records Contact Person Responsible for Corrective Action: Timothy Stabosz Contact Phone Number and Email Address: 219-326-6808 x2226 tstabosz@laporteco.in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: To correct this finding, we will require one person to complete the report and another to review the report prior to submission. Anticipated Completion Date: We will begin requirement a review prior to submission as of November 21, 2024.
Finding 2022-009 Lack of Internal Control over Compliance Eligibility Type of Finding: Material weakness in internal control over compliance and material noncompliance Name of Contact: Jana Rae Koenig, Executive Director Corrective Action Plan: The Native Village of Point Hope will adhere to th...
Finding 2022-009 Lack of Internal Control over Compliance Eligibility Type of Finding: Material weakness in internal control over compliance and material noncompliance Name of Contact: Jana Rae Koenig, Executive Director Corrective Action Plan: The Native Village of Point Hope will adhere to the grant agreement and Administrative Management System Manual Chapter III: Financial Management and Chapter VI: Records Management to ensure that all proper documentation is recorded and kept on-file and that authorized personnel are selected to receive program services. Proposed Completion Date: Before the end of the next audit cycle.
View Audit 335126 Questioned Costs: $1
Finding 2022-008 Lack of Internal Control over Activities Allowed or Unallowed and Allowable Costs/Cost Principles Type of Finding: Material weakness in internal control over compliance and material noncompliance Name of Contact: Jana Rae Koenig, Executive Director Corrective Action Plan: The N...
Finding 2022-008 Lack of Internal Control over Activities Allowed or Unallowed and Allowable Costs/Cost Principles Type of Finding: Material weakness in internal control over compliance and material noncompliance Name of Contact: Jana Rae Koenig, Executive Director Corrective Action Plan: The Native Village of Point Hope will adhere to the Administrative Management Systems Manual Chapter III: Financial Management to ensure that all payment authorization forms are on hand for all employees. Additionally, pay rates should be compared to the payment authorized form during review of payroll runs for accurate transitions. Proposed Completion Date: Before the end of the next audit cycle.
View Audit 335126 Questioned Costs: $1
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