Corrective Action Plans

Finding 40121 (2022-002)

Material Weakness 2022

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.303

FINDING 2022-002 Contact Person Responsible for Corrective Action: Annette Brown, Treasurer Contact Phone Number: (812) 829-2233 Views of Responsible Official: We concur with the Audit Finding Description of Corrective Action Plan: The School Corporation will implement procedures and processes to en...

FINDING 2022-002 Contact Person Responsible for Corrective Action: Annette Brown, Treasurer Contact Phone Number: (812) 829-2233 Views of Responsible Official: We concur with the Audit Finding Description of Corrective Action Plan: The School Corporation will implement procedures and processes to ensure that the reporting compliance requirement is met for the Education Stabilization Fund. All reporting information will be gathered either by the Treasurer, Payroll Clerk or Accounts Payable depending on the information being requested. The information will then be reviewed for accuracy by the Grant Administrator or Superintendent before being submitted. All documentation will be signed and dated by the appropriate individuals and be filed with the appropriate ESF. Anticipated Completion Date: Will begin this process moving forward with future reporting after February 2023.

View Audit 53434

Finding 40116 (2022-001)

Material Weakness 2022

Cordova Community Medical Center

AK

HUD Housing Programs Material Weakness Reporting

2022-001 Provider Relief Fund Reporting of Lost Revenue Corrective action planned: Use of the new methodology for calculating net patient revenue for all subsequent reporting periods. Anticipated completion date: Complete as of May 11, 2023 Contact person responsible for corrective action: Denna Sta...

2022-001 Provider Relief Fund Reporting of Lost Revenue Corrective action planned: Use of the new methodology for calculating net patient revenue for all subsequent reporting periods. Anticipated completion date: Complete as of May 11, 2023 Contact person responsible for corrective action: Denna Stavig, Director of Finance

View Audit 51015

Finding 40109 (2022-002)

Material Weakness 2022

Center for the Future of Arizona

AZ

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Material Weakness

U.S. Department of Education Education Innovation and Research CFDA #84.411C Activities Allowed Allowable Costs Period of Performance Material Weakness in Internal Control Condition: One out of 19 non-payroll expenditures tested lacked the required signature of the Director of Fiscal a...

U.S. Department of Education Education Innovation and Research CFDA #84.411C Activities Allowed Allowable Costs Period of Performance Material Weakness in Internal Control Condition: One out of 19 non-payroll expenditures tested lacked the required signature of the Director of Fiscal and Business Operations. Cause: Due to an oversight by CFA, the signatures of both the Director of Fiscal and Business Operations and the Manager of Business Operations were not present on the expenditure documentation. Management?s Response and Corrective Action Plan: Staff will ensure that both staff sign all expenditure documents. Responsible Individuals: Amanda Burke, Jessi Black Anticipated Completion Date: 3/23/23

View Audit 51004

Finding 40108 (2022-001)

Material Weakness 2022

Center for the Future of Arizona

AZ

Reporting Material Weakness

Preparation of the Financial Statements, Schedule of Expenditures of Federal Awards and Material Audit Adjustments Material Weakness Condition: As auditors, we were requested to draft the financial statements from data provided by CFA. The data included material misstatements which, if not correct...

Preparation of the Financial Statements, Schedule of Expenditures of Federal Awards and Material Audit Adjustments Material Weakness Condition: As auditors, we were requested to draft the financial statements from data provided by CFA. The data included material misstatements which, if not corrected through audit adjustments, would have resulted in financial statements that were materially misstated. The data also contained an error considered to be a prior period adjustment that overstated current revenue by $129,408. Additionally, the schedule of expenditures of federal awards was completed by the auditors with data provided by CFA that was incorrect as a result of audit adjustments. Cause: CFA has limited staff to prepare full disclosure financial statements. Management?s Response and Corrective Action Plan: The year-end closing process will be revised to include accrual of revenue for expenses allocated to reimbursable grants that are reimbursed in the next fiscal year. Responsible Individuals: Amanda Burke, Jessi Black Anticipated Completion Date: 6/30/23

View Audit 51004

Finding 40106 (2022-001)

Material Weakness 2022

Bainbridge Island School District No. 303

WA

Subrecipient Monitoring Internal Control / Segregation of Duties Allowable Costs / Cost Principles

Finding Ref number: 2022-001 Finding caption: The District?s internal controls were inadequate for ensuring compliance with requirements for time-and-effort documentation. Name,...

Finding Ref number: 2022-001 Finding caption: The District?s internal controls were inadequate for ensuring compliance with requirements for time-and-effort documentation. Name, address, and telephone of District contact person: Kelly Pearson 8489 Madison Avenue N. Bainbridge Island, WA 98110 (206) 780-1061 Corrective action the auditee plans to take in response to the finding: All federal grants will be reviewed by the Grant Manager at the start of the grant to determine if Time and Effort reporting is required. The Grant Manager will coordinate with Human Resources and the manager of the federal grant to ensure proper forms and instructions are provided. The Grant Manager will monitor Time and Effort form submission throughout the grant period. Anticipated date to complete the corrective action: Immediately

View Audit 49875

Finding 40078 (2022-002)

Material Weakness 2022

The Crisis Center of Tampa Bay, INC

FL

Cash Management Material Weakness Reporting

Finding 2022-002 ? Material Weakness Controls Over Grant Review and Reporting Federal Assistance Listing Number: 16.575 ? Crime Victim Assistance We are implementing the following policies to address the audit finding 2022-002: The department had significant turnover in the Grant Manager position du...

Finding 2022-002 ? Material Weakness Controls Over Grant Review and Reporting Federal Assistance Listing Number: 16.575 ? Crime Victim Assistance We are implementing the following policies to address the audit finding 2022-002: The department had significant turnover in the Grant Manager position during the fiscal year along with insufficient staff for an independent review of reimbursements prior to submission. The following procedure has been implemented: - The contributing departments have a deadline each month to submit the information so that that grant manager has sufficient time to enter the information into the Crime Victim Assistance?s portal. - The Controller will review the supporting documentation prior to submission of the invoice. - Any denials will be reviewed by Grant Manager and approved by Controller upon receipt of denial. - The resubmitted information will be uploaded to the portal within the timeline assigned by the grantor. Anticipated completion date: May 31, 2023

View Audit 45013

Finding 40023 (2022-004)

Material Weakness 2022

County of Cambria, Pennsylvania

PA

Material Weakness Reporting

A list of required reporting due dates has been prepared by the agency Administrator and given to the new Fiscal Officer. The Administrator will monitor report submissions to ensure that all filings are timely.

View Audit 37558

Finding 40010 (2022-001)

Material Weakness 2022

County of Cambria, Pennsylvania

PA

Material Weakness Reporting

Cambria County concurs with the finding. The County will prepare a listing of required reporting due dates for the Medical Assistance Transportation Program. The Chief Clerk will monitor report submissions in order to ensure timely filings.

View Audit 37558

Finding 39993 (2022-004)

Material Weakness 2022

One Vision

IA

Allowable Costs / Cost Principles Material Weakness Reporting § 200.303

Finding 2022-004 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Applicable Federal Award Number and Year ? Period 2 TIN #420953968 Federal Financial Assistance Listing #93.498 Compliance Requirement: Reporting Findin...

Finding 2022-004 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Applicable Federal Award Number and Year ? Period 2 TIN #420953968 Federal Financial Assistance Listing #93.498 Compliance Requirement: Reporting Finding Summary: The Organization selected option ii to calculate lost revenue, which consists of a comparison of actual results during the period of availability to the approved budget. The Organization did not have a budget for the entire reporting period that was approved prior to March 27, 2020. For the periods that the Organization did not have an approved budget, the Organization calculated lost revenues using a budget approved by their board after March 27, 2020. The Organization also did not adjust patient revenue for certain adjusting entries identified as part of the financial statement audit, which should have been included to calculate net patient revenue. In addition, the Organization, did not back out lost revenues that had been claimed by other funds. When the Organization tried to reopen their report during the single audit, the Organization was informed that amendments were not allowed. Finally, the Organization?s lost revenue claimed under the program as an allowable cost was not fully reviewed and approved by a separate individual outside of the preparer. Responsible Individuals: Mario Van Dijk, CFO Corrective Action Plan: Our budget for FY 2020 was approved prior to the March 2020 deadline identified. We therefore used Method 2 since the budget had been approved. However, we should?ve used Method 3 which would?ve allowed FY 2021 and later to compare actual to budget. We contacted HRSA during our single audit to try and have our reporting reopened so that we could amend the reporting, however that request was denied. If we had been able to reopen our report, we also would have adjusted lost revenue for adjusting entries identified as part of the financial statement audit and other sources that used lost revenue. However, the total lost revenue used to claim PRF would not have changed as we had significant excess lost revenue, so net effect in changes would be none. Anticipated Completion Date: September 28, 2023

View Audit 45801

Finding 39992 (2022-003)

Material Weakness 2022

One Vision

IA

Reporting Material Weakness

Finding 2022-003 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Applicable Federal Award Number and Year ? Period 2 TIN #420953968 Federal Financial Assistance Listing #93.498 Compliance Requirement: Preparation of Co...

Finding 2022-003 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Applicable Federal Award Number and Year ? Period 2 TIN #420953968 Federal Financial Assistance Listing #93.498 Compliance Requirement: Preparation of Consolidated Schedule of Expenditures of Federal Awards Finding Summary: The Organization does not have an internal control system designed to provide for the preparation of the Schedule. Eide Bailly LLP was requested to assist with the preparation of the Schedule. Responsible Individuals: Mario Van Dijk, CFO Corrective Action Plan: Management is aware of this issue. Our auditors were engaged to prepare the report to ensure accuracy of the schedule. Going forward, the plan is to work with our auditors on transferring the knowledge to complete this schedule and to be reviewed for accuracy before completion. Anticipated Completion Date: Ongoing

View Audit 45801

Finding 39988 (2022-001)

Material Weakness 2022

Buffalo Bayou Partnership and Affiliates

TX

Allowable Costs / Cost Principles Material Weakness Matching / Level of Effort / Earmarking

Finding #2022-001 ? Material Weakness Condition and context: In June of 2022, the Partnership was awarded a grant from the City of Houston to provide construction funding for an affordable housing project. The City of Houston participated in the closing for the affordable housing project on Decem...

Finding #2022-001 ? Material Weakness Condition and context: In June of 2022, the Partnership was awarded a grant from the City of Houston to provide construction funding for an affordable housing project. The City of Houston participated in the closing for the affordable housing project on December 22, 2022, which included approving the grant payment for acquisition costs of $2,250,000. At the time of the commencement of the contract period, procedures were not in place to identify allowable acquisition costs. While allowable costs were subsequently identified for the contract period that met the definition of allowable acquisition costs under the Uniform Guidance, the Partnership nor its co-developer, who is responsible for the accounting for the development of the affordable housing, had put in place internal controls related to the submission and approval of the costs being reimbursed under the grant. Recommendation: The Partnership in coordination with the project co-developer should develop procedures for approving and identifying allowable costs. Planned corrective action: Management has adopted policies and procedures for the approval and review of all draws on the grant and the supporting documentation for allowable expenditures. Responsible officer: Michele Marvin, Vice President of Finance and Administration Estimated completion date: September 1, 2023

View Audit 45798

Finding 39986 (2022-002)

Material Weakness 2022

Lifespace Communities, Inc.

IA

Questioned Costs Internal Control / Segregation of Duties Material Weakness

2022-002 Provider Relief Funds ? Assistance Listing No. 93.498 Recommendation: We recommend that management review all expenditures for direct support. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management wil...

2022-002 Provider Relief Funds ? Assistance Listing No. 93.498 Recommendation: We recommend that management review all expenditures for direct support. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will review the policies around reporting to ensure the amounts reported are supported with directly identified expenses. Name of the contact person responsible for corrective action: Nick Harshfield, CFO Planned completion date for corrective action plan: December 2023 DocuSign Envelope ID: 6E78E0EA-0BF9-4E13-9C19-A77345D98A84

View Audit 45797 Questioned Costs: $1

Finding 39985 (2022-001)

Material Weakness 2022

Lifespace Communities, Inc.

IA

Questioned Costs Internal Control / Segregation of Duties Material Weakness

2022-001 Provider Relief Funds ? Assistance Listing No. 93.498 Recommendation: We recommend that management review all expenditures for direct support. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management wil...

2022-001 Provider Relief Funds ? Assistance Listing No. 93.498 Recommendation: We recommend that management review all expenditures for direct support. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will review and update their policies and procedures to ensure the accuracy of reporting. Name of the contact person responsible for corrective action: Nick Harshfield, CFO Planned completion date for corrective action plan: December 2023

View Audit 45797 Questioned Costs: $1

Finding 39964 (2022-004)

Material Weakness 2022

Rolette Community Care Center

ND

Reporting Material Weakness Matching / Level of Effort / Earmarking

Finding 2022-004 Federal Agency Names: Department of Agriculture and Department of Health and Human Services Program Names: Community Facilities Loans and Grants and Covid-19 Provider Relief Fund and American Rescue Plan Rural Distribution Federal Financial Assistance ...

Finding 2022-004 Federal Agency Names: Department of Agriculture and Department of Health and Human Services Program Names: Community Facilities Loans and Grants and Covid-19 Provider Relief Fund and American Rescue Plan Rural Distribution Federal Financial Assistance Listings: 1110.766 and 1193.498 Repeat Finding: No Finding Summary: Eide Bailly LLP assisted in the preparation of our draft consolidated schedule of expenditures and federal awards and accompanying notes to the consolidated schedule of expenditures and federal awards. Status: Ongoing - Management has determined to accept the associated risk due to a cost benefit analysis of hiring additional staff. Responsibility of: Kelly VanderVorste, Administrator, and Kathy Morrow, Business Office Manager Anticipated Completion Date: Ongoing

View Audit 37605

Finding 39868 (2022-003)

Material Weakness 2022

Full Harvest Housing, Inc.

IA

Special Tests & Provisions HUD Housing Programs Material Weakness

I agree to this finding. Because of a shortfall last fiscal year into the replacement reserves due to lack of funds, HUD did allow us to transfer funds from the residual reserves back into the replacemnt reserves to make up the difference. The amount was 3406.00, the same amount that was placed in...

I agree to this finding. Because of a shortfall last fiscal year into the replacement reserves due to lack of funds, HUD did allow us to transfer funds from the residual reserves back into the replacemnt reserves to make up the difference. The amount was 3406.00, the same amount that was placed into the residuals from that fiscal year, plus 594.00 from operating funds. Those totals added up to 4000.00 that we were short. That issue has been resolved and occurred on June 22, 2022. This fiscal year, we also were too short on operating funds to make the full replacement funds as required by HUD into the replacement. Management was not aware that HUD could suspend the amounts required. Now that the back subsidies have been received, management will try to get transfers caught up or request a suspension of deposits as soon as possible.

View Audit 44874

Finding 39865 (2022-001)

Material Weakness 2022

Massachusetts Housing Partnership

MA

Subrecipient Monitoring Material Weakness Reporting

December 12, 2022 Re: FY22 CORRECTIVE ACTION PLAN AUDIT FINDINGS Federal Assistance Listing Number 21.026 Pass-Through Entity ID: HAF0174 Financial Statement Findings A. Internal Control over Financial Reporting 2022-001: Reporting of Expenditures of Federal Awards ? Material Weakness Co...

December 12, 2022 Re: FY22 CORRECTIVE ACTION PLAN AUDIT FINDINGS Federal Assistance Listing Number 21.026 Pass-Through Entity ID: HAF0174 Financial Statement Findings A. Internal Control over Financial Reporting 2022-001: Reporting of Expenditures of Federal Awards ? Material Weakness Condition: Cash received from a federal grant funded the Homeowner Assistance Fund (HAF) program, expenditures were recorded on the Statement of Net Position as a reduction in cash and a corresponding entry to unearned revenue for the year ended June 30, 2022. Management took the position that MHP was acting as contractor and therefore the program should not be presented on the Statement of Revenues, Expenses and Changes in Net Position, but rather disclosed in summary form in the footnotes to the financial statements and Management?s Discussion and Analysis. As a result of MHP?s subrecipient relationship with the Commonwealth of Massachusetts?s HAF program, an adjustment was posted subsequent to year end to reflet the gross revenue and expense from the program transactions on an accrual basis in the Statement of Revenues, Expenses and Changes in Net Position as required by generally accepted accounting principles (GAAP). CORRECTIVE ACTION PLAN: Management will report the HAF funds on a gross basis consistent with the recommendation of RSM to follow GAAP guidance. Management?s controls over financial reporting include internal consultation over the appropriate basis of presentation at the time the program was implemented. Controls also include management review of the related decision. This process for considering and concluding the appropriate basis of presentation is appropriate and will continue. MHP will strengthen its financial reporting controls to address this condition, as follows: ? Increased resources in financial reporting and operations: o New position of Director of Finance (as of 7/1/22) o New general ledger and financial reporting system currently being implemented (target date for rollover to SAGE accounting system is 4/1/23) o Review of staffing needs on the finance team currently under discussion, target date for completion by 12/31/22. When approved by senior management, the new staffing plan will be implemented in calendar year 2023 based on the needs of the team, hiring and budget priorities. ? Finance team CPA?s will focus their CPE credits on financial reporting in the upcoming year. ? MHP will document its accounting and financial presentation for new programs and request audit consideration of the financial presentation conclusions at the time interim audit procedures are completed. CONTACT PERSONS: Charleen Tyson, Chief Financial and Administrative Officer Karen English, Director of Finance Massachusetts Housing Partnership Fund Board Charleen Tyson Chief Financial & Administrative Officer

View Audit 37467

Finding 39835 (2022-005)

Material Weakness 2022

Housing Authority of Racine County

WI

Special Tests & Provisions HUD Housing Programs Material Weakness

2022-005 Housing Choice Voucher Cluster ? Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend that the Authority review its system of internal control related to the policies and procedures in place to mitigate the risk of noncompliance with the requirements of the stated criteria....

2022-005 Housing Choice Voucher Cluster ? Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend that the Authority review its system of internal control related to the policies and procedures in place to mitigate the risk of noncompliance with the requirements of the stated criteria. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: In order to remedy and mitigate audit findings that we have seen building over the past several years, PHA is in the process of moving from a traditional caseload model to a functional task-based model. We will be using SharePoint trackers for transparency, a QC system including running completed HUD-50058?s through an Excel QC Tool to monitor for complete and accurate files, and using software deficiency reports and HUD SEMAP reports to monitor program compliance. Name of the contact person responsible for corrective action: Deborah Madsen, Executive Director Planned completion date for corrective action plan: 12/31/2023

View Audit 44067

Finding 39833 (2022-003)

Material Weakness 2022

Housing Authority of Racine County

WI

HUD Housing Programs Material Weakness Internal Control / Segregation of Duties

2022-003 Housing Choice Voucher Cluster ? Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend that the Authority review its system of internal control related to the policies and procedures in place to mitigate the risk of noncompliance with the requirements of the stated criteria....

2022-003 Housing Choice Voucher Cluster ? Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend that the Authority review its system of internal control related to the policies and procedures in place to mitigate the risk of noncompliance with the requirements of the stated criteria. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: In order to remedy and mitigate audit findings that we have seen building over the past several years, PHA is in the process of moving from a traditional caseload model to a functional task-based model. We will be using SharePoint trackers for transparency, a QC system including running completed HUD-50058?s through an Excel QC Tool to monitor for complete and accurate files, and using software deficiency reports and HUD SEMAP reports to monitor program compliance. Name of the contact person responsible for corrective action: Deborah Madsen, Executive Director Planned completion date for corrective action plan: 12/31/2023

View Audit 44067

Finding 39832 (2022-002)

Material Weakness 2022

Housing Authority of Racine County

WI

Internal Control / Segregation of Duties Special Tests & Provisions Eligibility

2022-002 Housing Choice Voucher Cluster ? All Programs Recommendation: We recommend that the Authority?s management reviews the accounting information which is the best means of preventing and detecting errors and irregularities.. Explanation of disagreement with audit finding: There is no disagreem...

2022-002 Housing Choice Voucher Cluster ? All Programs Recommendation: We recommend that the Authority?s management reviews the accounting information which is the best means of preventing and detecting errors and irregularities.. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: In order to remedy and mitigate audit findings that we have seen building over the past several years, PHA is in the process of moving from a traditional caseload model to a functional task-based model. We will be using SharePoint trackers for transparency, a QC system including running completed HUD-50058?s through an Excel QC Tool to monitor for complete and accurate files, and using software deficiency reports and HUD SEMAP reports to monitor program compliance. Name of the contact person responsible for corrective action: Deborah Madsen, Executive Director Planned completion date for corrective action plan: 12/31/2023

View Audit 44067

Finding 39762 (2022-001)

Material Weakness 2022

South Bend School District No. 118

WA

Subrecipient Monitoring Internal Control / Segregation of Duties Equipment & Real Property Management

Corrective action the auditee plans to take in response to the finding: Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements Name, address, and telephone of District contact person: Barbara Cenci, Busi...

Corrective action the auditee plans to take in response to the finding: Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements Name, address, and telephone of District contact person: Barbara Cenci, Business Manager 304 S. Adams St South Bend, WA 98586 (360) 875-6041 Corrective action the auditee plans to take in response to the finding: The district acknowledges the finding and concurs with those details, however the district also would like to point out we have already corrected the issue and implemented the plan below last June, 2022. There have been no issues related to this current finding since the issuing of the previous finding, and internal controls are in place. The district has taken corrective measures to ensure compliance with the Davis-Bacon Act requirements on all contracts moving forward. Specifically, please note the following actions: 1. The district business manager, accounts payable assistant, and Superintendent have each been trained on the Davis-Bacon Act and the required federal requirements related to contracts; 2. All contracts in excess of $2,000 entered into for construction, alteration and/or repair, including painting and decorating, of a public building or public work, or building or work financed in whole or in part with federal funds, will contain the required contract provisions; 3. Contracts utilizing federal funds will be identified as such during the procurement process; 4. The superintendent, prior to approving related contracts, will ensure required contract provisions are included. Anticipated date to complete the corrective action: June 2022

View Audit 46300

Finding 39736 (2022-005)

Material Weakness 2022

Roseville Area Schools Isd No. 623

MN

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking

2022-005 Special Education Cluster ? Assistance Listing No. 84.027 & 84.173 Recommendation: We recommend the District reviews its procedures for charging wages and benefits to federal grants to ensure all are properly supported by time and effort documentation. Explanation of disagreement with audit...

2022-005 Special Education Cluster ? Assistance Listing No. 84.027 & 84.173 Recommendation: We recommend the District reviews its procedures for charging wages and benefits to federal grants to ensure all are properly supported by time and effort documentation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District will work to ensure proper time and effort documentation is retained for all employees with wages or benefits coded to a federal program going forward. Name of the contact person responsible for corrective action: Shari Thompson Planned completion date for corrective action plan: June 30, 2023.

View Audit 45109 Questioned Costs: $1

Finding 39712 (2022-003)

Material Weakness 2022

County of Cambria, Pennsylvania

PA

Material Weakness Reporting

Reporting to the Pennsylvania Department of Aging (PDA) is required within thirty (30) days after the report month, as noted. Area Agencies on Aging (AAAs) do not report to the US Department of Health and Human Services (DHHS), although federal funds from DHHS are passed through to AAAs.

View Audit 37558

Finding 39709 (2022-002)

Material Weakness 2022

County of Cambria, Pennsylvania

PA

Material Weakness Reporting

Agency Administrator and Accountant 2 will develop and implement a comprehensive procedure that clearly defines submission process to include detailed description of everything that needs submitted and a defined deadline for submission which at this time is the 10th day of the following month for mo...

Agency Administrator and Accountant 2 will develop and implement a comprehensive procedure that clearly defines submission process to include detailed description of everything that needs submitted and a defined deadline for submission which at this time is the 10th day of the following month for monthly ERAP reports and the PHP report is the 10th day after quarter ends for submission.

View Audit 37558

Finding 39609 (2022-001)

Material Weakness 2022

Crescent School District No. 313

WA

Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions

Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Ashley Petersen, Business Manager PO Box 20 Joyce, WA 98343 (360) 928-3311 ext 1005 Corre...

Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Ashley Petersen, Business Manager PO Box 20 Joyce, WA 98343 (360) 928-3311 ext 1005 Corrective action the auditee plans to take in response to the finding: The following corrective action has been applied to the finding below: Our audit found the District did not have adequate internal controls for ensuring compliance with federal prevailing wage rate requirements. Specifically, the District did not: ? Include the required prevailing wage rate clauses in the contracts with two contractors o The Crescent School District contract used for all public works will be updated with the appropriate language. The school is utilizing information from SAO, OSPI, WASBO, and Business Manager peers to compile a contract that complies with state and federal requirements. ? Collect weekly certified payroll reports from the contractors to confirm they paid laborers proper prevailing wages o Crescent School District will use the LNI Contractor Awards Portal for tracking all public works projects. The portal will help track all necessary documents for the project. A checklist provided by OSPI will be referenced for each project and calendar reminders will be set to follow up on weekly prevailing wage for projects as needed. In addition, more training for public works will be strongly encouraged for the Business Office. Anticipated date to complete the corrective action: ASAP

View Audit 44823

Finding 39608 (2022-003)

Material Weakness 2022

Friendly House, Inc.

AZ

Internal Control / Segregation of Duties Subrecipient Monitoring Cash Management

2022-003 Cash Management Material Noncompliance Cash Management Material Weakness in Internal Control over Compliance U.S. Department of Health and Human Services Passed-through the Arizona Department of Economic Security Refugee and Entrant Assistance State Administered Federal Financial Assistance...

2022-003 Cash Management Material Noncompliance Cash Management Material Weakness in Internal Control over Compliance U.S. Department of Health and Human Services Passed-through the Arizona Department of Economic Security Refugee and Entrant Assistance State Administered Federal Financial Assistance Listing/CFDA #93.566; ADES18-191650; October 1, 2020 to September 30, 2021 and October 1, 2021 to September 30, 2022 Condition: Eide Bailly LLP (EB) noted that four out of four draw requests did not have adequate support for the class hours included. Management?s Response and Corrective Action Plan: ? Monthly Attendance Report are completed by data specialist using individual teachers? daily rosters. ? The Monthly Attendance Reports are verified by the program manager and corrected if any mistakes are identified. ? Monthly invoices are reviewed, prior to submission, with the Department Manager for additional verification and approval. ? After the student attendance has been reviewed by Program Manager and verified by the Department Manager, a review log is signed off by both the Program Manager and the Department Manager. ? Any changes to either the attendance logs or monthly student attendance will only be made with the authorization of the department manager after data has been verified, with an explanation of why that was needed. ? After the appropriate verifications have taken place, the Program Manager creates the monthly invoice, they will maintain and verify documentation for the student attendance hours reflected on the invoice. ? Management will continue to discuss and explore ways to strengthen our current internal controls, including, purchasing tracking software and/or the creation of a google form/document. ? Management will routinely review and consider any needed modifications to or implementation of new policies and procedures that would strengthen internal controls surrounding the invoicing process, record-keeping, and the management thereof. Contact Person: Jose J. Vaquera, VP of Client Services Anticipated Completion Date: May 15, 2023

View Audit 37105

Corrective Action Plans

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