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Corrective Action Plans

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Finding 496630 (2023-006)
Material Weakness 2023
City of Boston
MA
Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.430
Boston Public Schools (BPS) has updated its’ training and guidance for timekeepers. Timekeepers participated in enhanced trainings during August of 2024 in preparation of the new school year. Anticipated Completion Date: August 31, 2024 Responsible Contact Person: Colin Musto, Assistant City Audit...
Boston Public Schools (BPS) has updated its’ training and guidance for timekeepers. Timekeepers participated in enhanced trainings during August of 2024 in preparation of the new school year. Anticipated Completion Date: August 31, 2024 Responsible Contact Person: Colin Musto, Assistant City Auditor, Grants Monitoring Unit colin.musto@boston.gov
View Audit 319431 Questioned Costs: $1
Finding 496626 (2023-003)
Material Weakness 2023
City of Boston
MA
Questioned Costs School Nutrition Programs Cash Management § 200.303
Boston Public Schools (BPS) Food and Nutrition Services (FNS) has implemented various procedures in order to accurately report meal counts and claims.  Anticipated Completion Date: June 30, 2024 Responsible Contact Person: Colin Musto, Assistant City Auditor, Grants Monitoring Unit colin.musto@bos...
Boston Public Schools (BPS) Food and Nutrition Services (FNS) has implemented various procedures in order to accurately report meal counts and claims.  Anticipated Completion Date: June 30, 2024 Responsible Contact Person: Colin Musto, Assistant City Auditor, Grants Monitoring Unit colin.musto@boston.gov
View Audit 319431 Questioned Costs: $1
Finding 496463 (2023-005)
Material Weakness 2023
Washington Parks Academy
MI
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles
Even though the Academy transferred $3,345,325 of ESSER funds to LKAYA based on the intergovernmental agreement that was in place during that time, the Academy itself did incur ESSER eligible costs that could have been applied against these ESSER dollars if they had remained within the Academy. The ...
Even though the Academy transferred $3,345,325 of ESSER funds to LKAYA based on the intergovernmental agreement that was in place during that time, the Academy itself did incur ESSER eligible costs that could have been applied against these ESSER dollars if they had remained within the Academy. The costs incurred involved improvements to technology, maintaining and increasing additional staff, curriculum materials, instructional supplies, and staff training to name a few.
View Audit 319381 Questioned Costs: $1
Finding 496425 (2023-004)
Significant Deficiency 2023
Michigan State Afl-Cio Workforce Development Institute
MI
Questioned Costs Allowable Costs / Cost Principles Significant Deficiency
Finding: 2023-004 – Allowable Costs/Cost Principles – Payroll Documentation Program: WIOA Cluster; U.S. Department of Labor; Southeast Michigan Community Alliance and W.E. Upjohn Institute; Assistance Listing Numbers 17.258, 17.259, and 17.278; All award numbers. Auditor Description of Condition a...
Finding: 2023-004 – Allowable Costs/Cost Principles – Payroll Documentation Program: WIOA Cluster; U.S. Department of Labor; Southeast Michigan Community Alliance and W.E. Upjohn Institute; Assistance Listing Numbers 17.258, 17.259, and 17.278; All award numbers. Auditor Description of Condition and Effect: Of the 40 payroll transactions selected for testing, one instance lacked documentation that complied with the Organization's policies and there were two instances where the documentation did not agree with the amounts charged to the program (all related to the same employee). As a result of this condition, the Organization does not have appropriate payroll support for three of the transactions charged to the grant. Auditor Recommendation: We recommend the Organization limit payroll charged to federal programs to costs that are supported by documentation that is allowable under federal cost principles and its own policies and procedures. Corrective Action: Management concurs with this finding. During the implementation of the new payroll system, corrections were made to the data from the timecards in question. No supporting documentation for those corrections were found. Procedures have been put in place to ensure any corrections to timecard data is approved by management and has supporting documentation. This procedure was implemented during fiscal year 2024. Responsible Person: David Rowden, Finance Director Anticipated Completion Date: June 30, 2024
View Audit 319331 Questioned Costs: $1
Finding 496371 (2023-001)
Significant Deficiency 2023
Banner Health
AZ
Questioned Costs Internal Control / Segregation of Duties Reporting
Internal control deficiency and noncompliance over reporting of lost revenues attributable to coronavirus reported in the provider relief fund report. Management has reviewed this finding and agrees with the conclusion. There will be no additional provider relief fund reports submitted given this w...
Internal control deficiency and noncompliance over reporting of lost revenues attributable to coronavirus reported in the provider relief fund report. Management has reviewed this finding and agrees with the conclusion. There will be no additional provider relief fund reports submitted given this was the final report submitted to substantiate the payments received. However, if this program begins again, management will implement a control to ensure lost revenues are not duplicated. The entity will work with the grantor regarding the questioned costs identified. Contact Person: Paul Nolde-Morrissey, Corporate Controller Expected Completion Date: September 30, 2024
View Audit 319252 Questioned Costs: $1
Hegemon Crest Senior Housing Inc.
OH
Questioned Costs Internal Control / Segregation of Duties
S3800-090 Auditor's Summary of the Auditee's Comments on the Finding and Recommendations 2023-1: We concur that the Corporation failed to make the required annual deposits to the reserve for replacement. S3800-130 Response Indicator Agree. S3800-140 Completion Date May 20, 2024 S3800-150 Response Th...
S3800-090 Auditor's Summary of the Auditee's Comments on the Finding and Recommendations 2023-1: We concur that the Corporation failed to make the required annual deposits to the reserve for replacement. S3800-130 Response Indicator Agree. S3800-140 Completion Date May 20, 2024 S3800-150 Response The Corporation has made the required deposit prior to issuance of the financial statement. S3800-160 Contact Person First Name Shelley S3800-180 Contact Person Last Name Darfus
View Audit 319191 Questioned Costs: $1
Woodview of Cincinnati, Inc.
OH
Questioned Costs
S3800-090 Auditor's Summary of the Auditee's Comments on the Finding and Recommendations 2023-1: We concur that the Corporation failed to make the required annual deposits to the reserve for replacement. S3800-130 Response Indicator Agree. S3800-140 Completion Date July 16, 2024 S3800-150 Response T...
S3800-090 Auditor's Summary of the Auditee's Comments on the Finding and Recommendations 2023-1: We concur that the Corporation failed to make the required annual deposits to the reserve for replacement. S3800-130 Response Indicator Agree. S3800-140 Completion Date July 16, 2024 S3800-150 Response The Corporation has made the required deposit prior to issuance of the financial statement. S3800-160 Contact Person First Name Stephen S3800-180 Contact Person Last Name Tepner
View Audit 319189 Questioned Costs: $1
Finding 496238 (2023-002)
Significant Deficiency 2023
The Nemours Foundation
FL
Questioned Costs Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303
Nemours will reconfigure the Harmony salary cap calculations so that all types of employees, whether a full time equivalent or not, are accurately capped in accordance with the award requirements. The corrected calculation will be assessed for accuracy by the Vice President, Research Administration ...
Nemours will reconfigure the Harmony salary cap calculations so that all types of employees, whether a full time equivalent or not, are accurately capped in accordance with the award requirements. The corrected calculation will be assessed for accuracy by the Vice President, Research Administration and the Assistance Vice President, Accounting to ensure the completeness and accuracy of the results. Corrective action will be complete by October 31, 2024.
View Audit 319180 Questioned Costs: $1
Finding 496219 (2023-001)
Significant Deficiency 2023
City of Orange, Texas
TX
Questioned Costs Subrecipient Monitoring Internal Control / Segregation of Duties
Finding 2023-001: Condition and Context: For the year ended September 30, 2023, we reviewed the current period grant expenditures and found the HUD monthly monitoring reports to be incomplete. In addition, several material grant expenditures were not submitted for reimbursement within 120 days foll...
Finding 2023-001: Condition and Context: For the year ended September 30, 2023, we reviewed the current period grant expenditures and found the HUD monthly monitoring reports to be incomplete. In addition, several material grant expenditures were not submitted for reimbursement within 120 days following the date of expenditure. Corrective action planned: Management of the City will implement additional control activities over the review of draw requests and monthly reports by reconciling them to the detail grant expenditures contained in the City’s financial accounting system. Contact person: Cheryl Zeto, Finance Director (409) 883-1041 Anticipated completion date: August 2024
View Audit 319159 Questioned Costs: $1
Finding 496205 (2023-004)
Significant Deficiency 2023
Atlantic Housing Foundation, Inc.
TX
Questioned Costs HUD Housing Programs Subrecipient Monitoring
CORRECTIVE ACTION PLAN Name and Number of the Project: Atlantic Housing foundation, Inc. Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2023 Compliance Review COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding ...
CORRECTIVE ACTION PLAN Name and Number of the Project: Atlantic Housing foundation, Inc. Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2023 Compliance Review COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. ACTIONS TAKEN OR TO BE TAKEN FINDING #2023-004: Section 8 Housing Assistance Payments Program Assistance Listing 14.195 and Section 221(d)(4) Insured Loan Program Assistance Listing 14.155 CORRECTIVE ACTION: Management concurs and agrees to provide oversight and monitor the expense reporting process on a monthly basis to ensure all expenses are proper expenditures of the Corporation and properly recorded in the financial statements. We have prepared the corrective action plan as required by the standards applicable to financial statements contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards. Any questions regarding the above corrective action plan should be directed to Mr. Michael Nguyen, President of Atlantic Housing Management, Inc.
View Audit 319145 Questioned Costs: $1
Finding 496204 (2023-005)
Material Weakness 2023
Atlantic Housing Foundation, Inc.
TX
Questioned Costs HUD Housing Programs Subrecipient Monitoring
CORRECTIVE ACTION PLAN Name and Number of the Project: See below Audit Firm: M Group, LLP Audit Period: December 31, 2023 Project Name of Waters at James Crossing, LP, FHA/Contract No. VA36-L000-130, Questioned Cost of $52,007; Project Name of Brittany Woods...
CORRECTIVE ACTION PLAN Name and Number of the Project: See below Audit Firm: M Group, LLP Audit Period: December 31, 2023 Project Name of Waters at James Crossing, LP, FHA/Contract No. VA36-L000-130, Questioned Cost of $52,007; Project Name of Brittany Woods/Park Chase, LLC, FHA/Contract No. GA06L00060, Questioned Cost of $73,002; Total of $125,009. Compliance Review COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. ACTIONS TAKEN OR TO BE TAKEN FINDING #2023-005: Section 8 Housing Assistance Payments Program, Assistance Listing #14.195 CORRECTIVE ACTION TO BE COMPLETED: The Projects will review and monitor tenant eligibility and documentation procedures to ensure compliance. We have prepared the corrective action plan as required by the standards applicable to financial statements contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards. Any questions regarding the above corrective action plan should be directed to Mr. Michael Nguyen, President of Atlantic Housing Management, Inc.
View Audit 319145 Questioned Costs: $1
Finding 496193 (2023-003)
Significant Deficiency 2023
Atlantic Housing Foundation, Inc.
TX
Questioned Costs HUD Housing Programs
CORRECTIVE ACTION PLAN Name and Number of the Project: Afton Gardens, LLC, VA36L00002; Boulder Creek, LLC, SC16M000064; Brentwood Crossing, LLC, NC19M000070; Brittany Woods/Park Chase, LLC, GA06L00060; Cedar Moor, LLC, NC19L000146; Crescent Hills, LLC, SC16M000062; Spring Grove, LLC, SC16L000003 an...
CORRECTIVE ACTION PLAN Name and Number of the Project: Afton Gardens, LLC, VA36L00002; Boulder Creek, LLC, SC16M000064; Brentwood Crossing, LLC, NC19M000070; Brittany Woods/Park Chase, LLC, GA06L00060; Cedar Moor, LLC, NC19L000146; Crescent Hills, LLC, SC16M000062; Spring Grove, LLC, SC16L000003 and SC160056002; Timber Ridge, LLC, NC19M000088; Gretna Village, LP, 02-1709-HF/SP and 02-1710-HCD; Waters at James Crossing, LP, VA36L000130. Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2023 Compliance Review COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. ACTIONS TAKEN OR TO BE TAKEN FINDING 2023-003: Section 8 Housing Assistance Payments Program, Assistance Listing 14.195 CORRECTIVE ACTION TO BE COMPLETED: The Projects are in the process of submitting an updated HUD Form 9839 for approval. We have prepared the corrective action plan as required by the standards applicable to financial statements contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards. Any questions regarding the above corrective action plan should be directed to Mr. Michael N. Nguyen, President & CEO of Atlantic Housing Management, Inc.
View Audit 319145 Questioned Costs: $1
Finding 496192 (2023-002)
Material Weakness 2023
Atlantic Housing Foundation, Inc.
TX
Questioned Costs HUD Housing Programs Material Weakness
CORRECTIVE ACTION PLAN Name and Number of the Project: Gretna Village Partnership VHDA Project Numbers: 02-1709-HF/SP and 02-1710-HCD Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2023 Compliance Review COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings a...
CORRECTIVE ACTION PLAN Name and Number of the Project: Gretna Village Partnership VHDA Project Numbers: 02-1709-HF/SP and 02-1710-HCD Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2023 Compliance Review COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. ACTIONS TAKEN OR TO BE TAKEN FINDING 2023-002: Section 8 Housing Assistance Payments Program, Assistance Listing: 14.195 CORRECTIVE ACTION TO BE COMPLETED: The Partnership is in the process of submitting a new HAP Contract for approval from HUD. We have prepared the corrective action plan as required by the standards applicable to financial statements contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards. Any questions regarding the above corrective action plan should be directed to Mr. Michael N. Nguyen, President & CEO of Atlantic Housing Management, Inc.
View Audit 319145 Questioned Costs: $1
Finding 496191 (2023-001)
Material Weakness 2023
Atlantic Housing Foundation, Inc.
TX
Questioned Costs HUD Housing Programs
CORRECTIVE ACTION PLAN Name of the Project: Waters at West Ashley, LP FHA/Contract No. SC16-M000-026 Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2023 Compliance Review COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors...
CORRECTIVE ACTION PLAN Name of the Project: Waters at West Ashley, LP FHA/Contract No. SC16-M000-026 Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2023 Compliance Review COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. ACTIONS TAKEN FINDING #2023-001: Section 8 Housing Assistance Payments Program, Assistance Listing #14.195 CORRECTIVE ACTION: The Partnership will meet the eligibility requirements required by the HAP Contract. We have prepared the corrective action plan as required by the standards applicable to financial statements contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards. Any questions regarding the above corrective action plan should be directed to Mr. Michael N. Nguyen, President of Atlantic Housing Management, Inc.
View Audit 319145 Questioned Costs: $1
California College of the Arts
CA
Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking
FEDERAL DIRECT STUDENT LOANS Federal Assistance Listing Number: #84.268; Student Financial Aid Cluster, Department of Education Criteria According to the Department of Education 2022-2023 Federal Student Aid Handbook Volume 3 Chapter 5, “Direct Loan Periods and Amounts,” the minimum period for whic...
FEDERAL DIRECT STUDENT LOANS Federal Assistance Listing Number: #84.268; Student Financial Aid Cluster, Department of Education Criteria According to the Department of Education 2022-2023 Federal Student Aid Handbook Volume 3 Chapter 5, “Direct Loan Periods and Amounts,” the minimum period for which a school may originate a Direct Loan varies depending on the school’s academic calendar: For credit-hour programs with standard terms (semesters, quarters, or trimesters), or with SE9W nonstandard terms, the minimum loan period is a single academic term. For example, if a student will be enrolled in the fall semester only and will skip the spring semester, you may originate a loan with a loan period that covers only the fall term. The loan amount must be based on the reduced costs and EFC for that term, rather than for the full academic year. Observation/Condition/Context The College over-awarded and over-disbursed Direct Subsidized and Direct Unsubsidized Loans to one student out of forty tested. The College originated and disbursed Direct Subsidized and Direct Unsubsidized Loans for a full academic year when the student only enrolled in one semester. Questioned Cost The College awarded $2,250 more in Direct Subsidized and $4,000 more in Direct Unsubsidized than was required. Cause/Effect A manual adjustment to the student’s financial aid packaging was required. Due to the manual processing, a flag on the student’s account did not appear when the student was over-awarded, and the College did not have a process in place to catch the error outside of the system flag, which resulted in the College over-awarding the student Direct Subsidized and Direct Unsubsidized Loans. Recommendation We recommend that the College implement a procedure to review manually processed financial aid packaging. Planned Corrective Action A process will be put in place to flag manually processed financial aid packaging for secondary review. Implementation Date Beginning August 1, 2024 Responsible Personnel Registrar and Director of Financial Aid Contact Information Samantha Dancel Director of Financial Aid Tel: 415.703.9577Email: sdurant@cca.edu
View Audit 318809 Questioned Costs: $1
Finding 485968 (2023-003)
Significant Deficiency 2023
Benjamin Franklin Cummings Institute of Technology
MA
Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking
Finding number: 2023-003 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance Listing #: 84.063, 84.268 Award year: 2023 Corrective Action Plan: Franklin Cummings Tech has taken the following steps to establish internal control procedures to ensure t...
Finding number: 2023-003 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance Listing #: 84.063, 84.268 Award year: 2023 Corrective Action Plan: Franklin Cummings Tech has taken the following steps to establish internal control procedures to ensure that R2T4 calculations are performed timely. • Additional training was completed with the Registrar’s Office to clarify the importance of notifying all official and unofficial withdrawals to the Office of Financial Aid and Student Accounts Office. • The Leadership Team met with and provided additional training to the Office of Financial Aid and Student Accounts Office to review the Return of Title IV Federal Student Aid Policy and the importance regarding the timeline for the institutions refund policy. • To ensure all unofficial withdrawals have been identified the Registrar’s Office will run an additional report, twice a month (2 nd and 4th Tuesday) during each semester, that spans the entire term. This report will be provided to the Financial Aid and Student Accounts Office. This step will assist in the assurance that all unofficial withdrawals have been captured and that there is adequate time to complete all R2T4 calculations and refunds timely. • An R2T4 calculation will be completed for every student, regardless of the date it was determined the student withdrew to confirm every student is refunded according to the institution's refund policy. Timeline for Implementation of Corrective Action Plan: May 1, 2024 Contact Person: Shani Wilkerson, Director of Financial Aid
View Audit 318688 Questioned Costs: $1
Finding 485966 (2023-001)
Significant Deficiency 2023
Benjamin Franklin Cummings Institute of Technology
MA
Questioned Costs Procurement, Suspension & Debarment Student Financial Aid
Finding number: 2023-001 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance Listing #: 84.033, 84.063, 84.268 Award year: 2023 Corrective Action Plan: An in-depth review will be completed for each student who is designated with a SAP Status from th...
Finding number: 2023-001 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance Listing #: 84.033, 84.063, 84.268 Award year: 2023 Corrective Action Plan: An in-depth review will be completed for each student who is designated with a SAP Status from the Registrar before Federal Aid is disbursed. SAP designations will be kept as part of the student’s financial aid file from one semester to the next and this status will be reviewed before any Title IV Aid is disbursed. Timeline for Implementation of Corrective Action Plan: May 1, 2024 Contact Person: Shani Wilkerson, Director of Financial Aid
View Audit 318688 Questioned Costs: $1
Pembroke Housing Authority
NC
Questioned Costs HUD Housing Programs
The Authority agrees with the finding. Tenant rent calculation for each file has been corrected, effective July 1, 2024. We conducted an in-house tenant income calculation class in July 2024.
The Authority agrees with the finding. Tenant rent calculation for each file has been corrected, effective July 1, 2024. We conducted an in-house tenant income calculation class in July 2024.
View Audit 318677 Questioned Costs: $1
Finding 485953 (2023-011)
Material Weakness 2023
The Boulevard of Chicago, Inc.
IL
Questioned Costs Allowable Costs / Cost Principles
Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding. All vouchers will be reviewed and approved by upper management before submission. These vouchers will be checked against a modified policy ensuring costs are reasonable, allowable, and ...
Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding. All vouchers will be reviewed and approved by upper management before submission. These vouchers will be checked against a modified policy ensuring costs are reasonable, allowable, and allocable to a State, Federal, local, and private awards shall be charged to that award directly or indirectly. Name of the Contact Person Responsible for Corrective Action: Bo Gasic, CFO Planned Completion Date for Corrective Action Plan: Immediately
View Audit 318669 Questioned Costs: $1
Finding 485948 (2023-010)
Material Weakness 2023
The Boulevard of Chicago, Inc.
IL
Questioned Costs Allowable Costs / Cost Principles
Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding. A modified policy will be established to ensure costs are reasonable, allowable, and allocable to a State, Federal, local, and private awards shall be charged to that award directly or in...
Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding. A modified policy will be established to ensure costs are reasonable, allowable, and allocable to a State, Federal, local, and private awards shall be charged to that award directly or indirectly. All unallowable costs shall be appropriately segregated from allowable costs in the general ledger in order to assure that unallowable costs are not charged to such awards. Any Indirect costs that either benefit more than one award (overhead costs) or non-award function or that are necessary for the overall operation of The Boulevard of Chicago will be allocated based upon an approved allocation method such as time and tracking or occupancy. Name of the Contact Person Responsible for Corrective Action: Bo Gasic, CFO Planned Completion Date for Corrective Action Plan: Immediately
View Audit 318669 Questioned Costs: $1
Finding 485837 (2023-002)
Significant Deficiency 2023
Pacific States Marine Fisheries Commission
OR
Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303 § 200.318
Sufficient Documentation for Noncompetitive Proposals for Pacific Fisheries Data Program, 11.437 Recommendation: CLA recommends increased internal monitoring to ensure that noncompetitive procurements are sufficiently justified and that internal Sole Source Justification Forms are completed correct...
Sufficient Documentation for Noncompetitive Proposals for Pacific Fisheries Data Program, 11.437 Recommendation: CLA recommends increased internal monitoring to ensure that noncompetitive procurements are sufficiently justified and that internal Sole Source Justification Forms are completed correctly and retained for all vendors procured under noncompetitive methods. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Commission will modify its subcontractor request form and PO form to require competitive supporting documents or non-competitive justification documents to be attached with the subcontractor request or PO form. Contract Specialist and Purchasing Specialist will review request package to ensure all required paperwork completed properly before moving forward with the process. In the pipe line, Requisition Module in Navision Software will be designed to put a hard stop if a purchase order of $10,000 or greater is missing supporting document for competitive/non-competitive procurements. Name(s) of the contact person(s) responsible for corrective action: Kathy Ameral and Michael Arredondo. Planned completion date for corrective action plan: October 15, 2023
View Audit 318626 Questioned Costs: $1
Finding 485785 (2023-006)
Material Weakness 2023
Town of Winchendon, Massachusetts
MA
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.309
Material Weakness in Internal Controls over Compliance Condition: Time and effort certifications were not maintained for grant employees’ whose salaries and wages were not supported by detailed time records. Corrective Action Planned: The School Business Office is working with the SPED departmen...
Material Weakness in Internal Controls over Compliance Condition: Time and effort certifications were not maintained for grant employees’ whose salaries and wages were not supported by detailed time records. Corrective Action Planned: The School Business Office is working with the SPED department to implement a system for completion and maintenance of time and effort certifications for federally funded grants salaries, based on the recommendations of the Town auditors. Anticipated Completion Date: September 30, 2024 Contact: Liz Latoria, School Business Manager
View Audit 318604 Questioned Costs: $1
Town of Winchendon, Massachusetts
MA
Questioned Costs Period of Performance Subrecipient Monitoring § 200.309
Condition: Invoices were charged for services performed prior to the award approval dates by the pass-through agency. Corrective Action Planned: At the recommendation of the Town auditors, the business office keeps its own records of grant revenues and expenses and verifies the accuracy of thos...
Condition: Invoices were charged for services performed prior to the award approval dates by the pass-through agency. Corrective Action Planned: At the recommendation of the Town auditors, the business office keeps its own records of grant revenues and expenses and verifies the accuracy of those entered by the Town Accountant's office. These records also contain the period of performance for each grant, which has helped to ensure spending is kept within the correct dates. The School Business Manager reviews all requisitions for accuracy to verify expenses are being charged to the correct grants or funding sources. Anticipated Completion Date: Spring of 2024 Contact: Liz Latoria, School Business Manager
View Audit 318604 Questioned Costs: $1
Finding 485705 (2023-002)
Significant Deficiency 2023
Camillus Health Concern, Inc.
FL
Questioned Costs Cash Management § 200.305
Ineffective Controls Over the Cash Management Requirement Condition Community Health Concern, Inc. (“CHC”) did not minimize the times between drawdowns and disbursements of Federal funds in accordance with Federal regulations. There were three cash drawdowns made by management that were at least tw...
Ineffective Controls Over the Cash Management Requirement Condition Community Health Concern, Inc. (“CHC”) did not minimize the times between drawdowns and disbursements of Federal funds in accordance with Federal regulations. There were three cash drawdowns made by management that were at least two months (60 days) in advance of actual expenditures or immediate requirement needed for payment. Management’s Views: Management concurs with the audit findings and will implement various steps that will strengthen our internal control processes to mitigate any potential cash drawdown noncompliance in the future. Corrective Action Plan: In response to the Cash Management finding, the following actions will be implemented to ensure compliance with federal grant guidelines and to maintain transparency and accountability, CHC will: 1. Seek HRSA Guidance • In situations that are out of the ordinary or not explicitly covered by existing grant guidelines, the Director of Finance or his/her designee will seek guidance from the Health Resources and Services Administration (HRSA). • This step ensures that all actions taken are compliant with HRSA’s grant guidelines, 2. Consult the External Auditor • For additional guidance and to ensure proper procedure, the Director of Finance or his/her designee will consult with the external auditor. • If HRSA guidance is available, it will be shared with the external auditor to confirm that all steps align with federal requirements and best practices. 3. Continually Communicate and Engage with the Finance Committee and the Board of Directors • Ongoing communication and engagement with the Finance Committee and the Board of Directors will be maintained. • Regular updates will be provided on the status of grant fund requests, drawdowns, and any guidance received from HRSA or the external auditor. • This practice ensures that the Finance Committee and the Board of Directors are fully informed and can provide oversight and support as needed. Anticipated Date of Completion: Management has implemented approximately 85% of the strategies described in the Plan above. Management believes by implementing these actions, the compliance with federal grant guidelines will be enhanced to ensure transparency to the financial operations as well as maintain robust oversight by involving key stakeholders in the process. Management anticipates the successful completion date for the entire Plan to be no later than August 31st, 2024. Contact Person: For inquiries regarding this finding, please contact Benjo Reyes at BenjoR@CamillusHealth.org who is responsible for the corrective actions.
View Audit 318513 Questioned Costs: $1
Finding 485683 (2023-007)
Significant Deficiency 2023
Canoncito Band of Navajos Health Center, Inc.
NM
Questioned Costs Allowable Costs / Cost Principles Cash Management
Corrective Action: CBNHC will implement the following corrective actions: • The CBNHC Board of Directors will consult with both the CEO and the Finance Director to ensure that board actions for premium payroll disbursements are allowable and comply with 2 CFR Part 200. • CBNHC will immediately init...
Corrective Action: CBNHC will implement the following corrective actions: • The CBNHC Board of Directors will consult with both the CEO and the Finance Director to ensure that board actions for premium payroll disbursements are allowable and comply with 2 CFR Part 200. • CBNHC will immediately initiate a collection notice to the Board of Directors who received the “essential worker” payments in fiscal year 2023. Person Responsible: The following individuals will be responsible for the above corrective action plan: • Board of Directors (Kimberly Bruce, Lester Secatero, Harrison Platero) – Are responsible for CBNHC’s governance and will monitor compliance with 2 CFR Part 200. • Interim Finance Director/Chief Operations Officer (Volelle Zamora) through the Chief Executive Officer (Derrick Watchman) – Are responsible for issuing a notice of collections to the Board of Directors who received the premium payments in fiscal year 2023. Completion Date: CBNHC will immediately issue collection notices and will coordinate the accounting for the repayment of the unallowable costs.
View Audit 318493 Questioned Costs: $1
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