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Finding 479592 (2023-002)
Material Weakness 2023
Moniteau School District
PA
Questioned Costs Procurement, Suspension & Debarment § 200.318 § 200.320
CONDITION: During my review of the District’s compliance with the requirements for noncompetitive procurement, I noted the District did not document its rationale for purchases made from ‘Associates in Counseling’. CRITERIA: In accordance with Section 2 CFR 200.318(i) of the Uniform Guidance, the...
CONDITION: During my review of the District’s compliance with the requirements for noncompetitive procurement, I noted the District did not document its rationale for purchases made from ‘Associates in Counseling’. CRITERIA: In accordance with Section 2 CFR 200.318(i) of the Uniform Guidance, the District must maintain records sufficient to detail the history of procurement. These records include but are not limited to the rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. Furthermore, Section 2 CFR 200.320(c’) of the Uniform Guidance details five (5) circumstances in which noncompetitive procurement can be used. RECOMMENDATION: I recommend that for all future purchases involving noncompetitive procurement, that the District adhere to the requirements of 1) the District’s Procurement Policy for Federal Programs (#626), and 2) Section 2 CFR 200.320(c) of the Uniform Guidance. MANAGEMENT’S PLANNED CORRECTIVE ACTION: For noncompetitive procurement, the District will maintain records sufficient to detail the history of procurement. These records will include but are not limited to the rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. The District’s timeframe for implementation is effective immediately.
View Audit 316135 Questioned Costs: $1
Finding 479591 (2023-001)
Material Weakness 2023
Moniteau School District
PA
Questioned Costs Procurement, Suspension & Debarment § 200.318
CONDITION: The Moniteau School District contracted with a third-party vendor (Smart Solutions Technologies) for technology equipment (Smart Boards and Mobile Carts) for the District which exceeded the threshold for competitive procurement. The District was unable to provide documentation to verify ...
CONDITION: The Moniteau School District contracted with a third-party vendor (Smart Solutions Technologies) for technology equipment (Smart Boards and Mobile Carts) for the District which exceeded the threshold for competitive procurement. The District was unable to provide documentation to verify that the third-party procurement contract was competitively procured, such as a bid evaluation and public solicitation. CRITERIA: 24 Pa. Statutes 751 of the Public-School Code and Section 2 CFR 200.318(i) of the Uniform Guidance prescribes the bidding requirements for equipment, supplies, and work of any nature made by a school district whereby the cost exceeds certain dollar thresholds as adjusted annually for an inflation index. As specified in 2 CFR 200. 318(i) of the Uniform Guidance, the District must maintain records sufficient to detail the history of procurement. These records will include, but are not necessarily limited to, the following: rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. RECOMMENDATION: I am recommending that the management of the School District review and update as necessary its procurement policies to ensure retention of the appropriate procurement documentation, in all instances, so as to comply with all applicable sections of the Uniform Guidance, in specifically, Section 2 CFR 200.318(i) of the Uniform Guidance. In addition, I am recommending that management contact the PA Department of Education, and explain the circumstances and oversight, and seek direction as to the allowability of this program cost in writing for their permanent files. MANAGEMENT’S CORRECTIVE ACTION PLAN: Management will review and update as necessary, it’s current procurement policies and procedures to ensure compliance with all applicable sections of the Uniform Guidance, in specifically, Section 2 CFR 200.318(i) of the Uniform Guidance. The timeframe for completion of this process will be finalized during the District’s 2024-2025 fiscal year and will be revised on an ongoing basis as required by new policy directives from oversight agencies.
View Audit 316135 Questioned Costs: $1
Finding 479534 (2023-006)
Significant Deficiency 2023
Worker Education & Resource Center INC
CA
Questioned Costs Allowable Costs / Cost Principles § 200.405
Internal controls for proper vetting and approval of spreadsheets are being implemented to safeguard the accuracy of payroll report totals that tie back to labor percentages allocated to individual employee labor totals, billed to the grant.
Internal controls for proper vetting and approval of spreadsheets are being implemented to safeguard the accuracy of payroll report totals that tie back to labor percentages allocated to individual employee labor totals, billed to the grant.
View Audit 316070 Questioned Costs: $1
Finding 479533 (2023-005)
Significant Deficiency 2023
Worker Education & Resource Center INC
CA
Questioned Costs Eligibility Subrecipient Monitoring
During the period being audited internal controls for program participants documents were not reviewed by the former Executive Director. The new Executive Director has implemented a check and balance procedure that requires the Case Manager, Program Manager, and Executive Director to review and sign...
During the period being audited internal controls for program participants documents were not reviewed by the former Executive Director. The new Executive Director has implemented a check and balance procedure that requires the Case Manager, Program Manager, and Executive Director to review and sign off on participant application forms and to be documented on the participants application before the participant can move forward in the program.
View Audit 316070 Questioned Costs: $1
Finding 479525 (2023-003)
Material Weakness 2023
Missoula County
MT
Questioned Costs Reporting
Finding 2023-003 – Reporting U.S. Department of Treasury COVID-19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF)- ALN 21.027 Reporting – Missoula County has implemented a dual control process over CSLFRF reporting. As part of the month end process the accountant in finance will review al...
Finding 2023-003 – Reporting U.S. Department of Treasury COVID-19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF)- ALN 21.027 Reporting – Missoula County has implemented a dual control process over CSLFRF reporting. As part of the month end process the accountant in finance will review all expenditures related to obligated ARPA programs and reconcile this activity with each department. At the end of the quarter after all months have closed and prior to Treasury reporting an additional review of quarter will occur by the Senior Accountant in finance. This documentation will be reconciled to the Treasury quarterly reports to ensure accurate reporting. Contact Person Responsible for the Corrective Action: Michelle Denman, Deputy Financial Services Director Anticipated Completion Date of the Corrective Action: June 30, 2024
View Audit 316058 Questioned Costs: $1
Lemars Good Samaritan Hsg Dba Willow Creek Place 074-Ee048
CA
Questioned Costs Cash Management HUD Housing Programs
No action needed. Required deposit of $1,971 was deposited into the residual reserve account on March 4, 2024.
No action needed. Required deposit of $1,971 was deposited into the residual reserve account on March 4, 2024.
View Audit 315935 Questioned Costs: $1
Finding 479417 (2023-001)
Material Weakness 2023
Fraternity House, Inc.
CA
Questioned Costs Reporting § 200.303
Management will undertake the following corrective actions to address the material weakness identified: 1. Will provide training to their personnel in the procedures for reporting expenditures on the SEFA. 2. Will implement internal controls to ensure financial information that is used to prepare th...
Management will undertake the following corrective actions to address the material weakness identified: 1. Will provide training to their personnel in the procedures for reporting expenditures on the SEFA. 2. Will implement internal controls to ensure financial information that is used to prepare the SEFA is complete and accurate.
View Audit 315922 Questioned Costs: $1
Finding 479413 (2023-003)
Material Weakness 2023
Southeast Iowa Regional Medical Center
IA
Questioned Costs Internal Control / Segregation of Duties Allowable Costs / Cost Principles
U.S. Department of Health and Human Services Great River Health System, Inc. and Subsidiaries respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: July 1, 2022 – June 30, 2023 The finding from the schedule of findings and questioned costs is discu...
U.S. Department of Health and Human Services Great River Health System, Inc. and Subsidiaries respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: July 1, 2022 – June 30, 2023 The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDING—FEDERAL AWARD PROGRAMS AUDITS MATERIAL WEAKNESS U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES 2023-003 Provider Relief Fund – Assistance Listing No. 93.498 Recommendation: We recommend the Organization put in place controls over compliance that mitigate the risk of errors in reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We added an additional management review for future submissions prior to filing and submission. Name(s) of the contact person(s) responsible for corrective action: Jeremy Alexander, CFO Planned completion date for corrective action plan: 7/01/2024 If the Department of Health and Human Services has questions regarding this plan, please call Jeremy Alexander at 319-768-3280.
View Audit 315911 Questioned Costs: $1
Finding 479412 (2023-001)
Significant Deficiency 2023
Child Guidance & Family Solutions
OH
Questioned Costs Allowable Costs / Cost Principles Cash Management
Management will review all draw down requests and tracking of overall payroll costs billed to the program to ensure employees are not billed more than once for the same period. The overpayment finding is being refunded to the funder.
Management will review all draw down requests and tracking of overall payroll costs billed to the program to ensure employees are not billed more than once for the same period. The overpayment finding is being refunded to the funder.
View Audit 315906 Questioned Costs: $1
Finding 479334 (2023-001)
Significant Deficiency 2023
Gravette School District
AR
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties
The District has instituted an internal control that requires the preparation, review and retention of documentation as evidence that coding changes have not only been made but also made in a timely manner. The District will ensure that a contract is executed for every full-time employee included in...
The District has instituted an internal control that requires the preparation, review and retention of documentation as evidence that coding changes have not only been made but also made in a timely manner. The District will ensure that a contract is executed for every full-time employee included in the human resources module in eFinance by reconciling employee and contract counts.
View Audit 315830 Questioned Costs: $1
Finding 479333 (2023-002)
Significant Deficiency 2023
Gravette School District
AR
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties
In our test of disbursements, we identified unallowable costs totaling $4,458 for football kicking lessons ($2,250) and student t-shirts to be worn at sporting events ($2,208) were paid from Education Stabilization Funds.
In our test of disbursements, we identified unallowable costs totaling $4,458 for football kicking lessons ($2,250) and student t-shirts to be worn at sporting events ($2,208) were paid from Education Stabilization Funds.
View Audit 315830 Questioned Costs: $1
Finding 479327 (2023-009)
Material Weakness 2023
Colorado Legal Services, INC
CO
Questioned Costs Allowable Costs / Cost Principles Material Weakness § 200.403
COIVD-19: Coronavirus State and Local Fiscal Recovery – Assistance Listing No. 21.027 Recommendation: We recommend that the Organization consider updating its salaries, wages, and employee benefit cost allocation methodology and process to reduce the frequency of manual adjustments based on review ...
COIVD-19: Coronavirus State and Local Fiscal Recovery – Assistance Listing No. 21.027 Recommendation: We recommend that the Organization consider updating its salaries, wages, and employee benefit cost allocation methodology and process to reduce the frequency of manual adjustments based on review of individual time records and expense data and maximize the use of automated allocations based on employees’ time and effort records, effective compensation during work periods, and that are calculated in a consistent manner. We also recommend that the Organization maintain contemporaneous documentation supporting all cost allocations. Explanation of disagreement with audit finding: There is no disagreement with this finding. Action taken in response to finding: The Organization is updating the segregation of duties in order to improve the preparation, review and sign steps of the process. Name of the contact person responsible for corrective action: Silvia Zelaya, Finance Director Planned completion date for corrective action plan: January 2025
View Audit 315826 Questioned Costs: $1
Finding 479297 (2023-006)
Material Weakness 2023
Colorado Legal Services, INC
CO
Questioned Costs Allowable Costs / Cost Principles Material Weakness
Legal Services Corporation Grants – Assistance Listing No. 09.706060 Recommendation: We recommend that the Organization consider updating its salaries, wages, and employee benefit cost allocation methodology and process to reduce the frequency of manual adjustments based on review of individual tim...
Legal Services Corporation Grants – Assistance Listing No. 09.706060 Recommendation: We recommend that the Organization consider updating its salaries, wages, and employee benefit cost allocation methodology and process to reduce the frequency of manual adjustments based on review of individual time records and expense data and maximize the use of automated allocations based on employees’ time and effort records, effective compensation during work periods, and that are calculated in a consistent manner. We also recommend that the Organization maintain contemporaneous documentation supporting all cost allocations. Explanation of disagreement with audit finding: There is no disagreement with this finding. Action taken in response to finding: The Organization will review this finding and current methodology and propose corrections as part of a broader review of its technologies. Name of the contact person responsible for corrective action: Silvia Zelaya, Finance Director Planned completion date for corrective action plan: January 2025
View Audit 315826 Questioned Costs: $1
Finding 479294 (2023-003)
Material Weakness 2023
Colorado Legal Services, INC
CO
Questioned Costs Allowable Costs / Cost Principles Material Weakness § 200.430
Legal Services Corporation Grants – Assistance Listing No. 09.706060 Recommendation: We recommend that the Organization consider updating its salaries and wages cost allocation methodology and process to reduce the frequency of manual adjustments based on review of individual time records and expen...
Legal Services Corporation Grants – Assistance Listing No. 09.706060 Recommendation: We recommend that the Organization consider updating its salaries and wages cost allocation methodology and process to reduce the frequency of manual adjustments based on review of individual time records and expense data and maximize the use of automated allocations based on employees’ time and effort records. Explanation of disagreement with audit finding: There is no disagreement with this finding. Action taken in response to finding: The Organization will review this finding and current methodology and propose corrections as part of a broader review of its technologies. Name of the contact person responsible for corrective action: Silvia Zelaya, Finance Director Planned completion date for corrective action plan: January 2025
View Audit 315826 Questioned Costs: $1
Finding 479115 (2023-002)
Significant Deficiency 2023
Ritter Center
CA
Questioned Costs
Additional training will be provide to staff in the sliding fee discount application process and implement a review of sliding fee discount applications in the future at the management level.
Additional training will be provide to staff in the sliding fee discount application process and implement a review of sliding fee discount applications in the future at the management level.
View Audit 315615 Questioned Costs: $1
City of Aurora, Colorado
CO
Questioned Costs Allowable Costs / Cost Principles
CITY OF AURORA PLANNED ACTION: The City agrees with the finding and City staff will implement additional internal controls, including sending payroll reports to grant managers each pay period for review and signoff for the audit file. In addition, staff will increase the frequency of time and effort...
CITY OF AURORA PLANNED ACTION: The City agrees with the finding and City staff will implement additional internal controls, including sending payroll reports to grant managers each pay period for review and signoff for the audit file. In addition, staff will increase the frequency of time and effort certifications to quarterly to identify changes in employee job duties and cost allocations on a timely basis. CITY OF AURORA RESPONSIBLE PARTY: Nancy Wishmeyer, Controller COMPLETION DATE: Q3 2024
View Audit 315556 Questioned Costs: $1
Finding 478993 (2023-034)
Significant Deficiency 2023
Commonwealth of Massachusetts
MA
Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.430 § 200.430(I)
DEPARTMENT OF PUBLIC HEALTH 2023-034 Opioid – STR - Assistance Listing No. 93.788 Action taken in response to the finding: We are currently working on implementing training during on boarding as well as annual refresher training for these key fiscal requirements including time and effort reporting ...
DEPARTMENT OF PUBLIC HEALTH 2023-034 Opioid – STR - Assistance Listing No. 93.788 Action taken in response to the finding: We are currently working on implementing training during on boarding as well as annual refresher training for these key fiscal requirements including time and effort reporting and plan to have these trainings in place by the end of the 2024 calendar year. In the interim the BSAS grants office will work with Grant PIs to train staff on time and effort reporting, correct any issues with duplicative effort reporting, and ensure staff are allocated to grants in proportion to their actual time worked. This is being corrected by the BSAS grants director and all corrections have been documented through PARS reports. This particular finding was in relation to an Interdepartmental Service Agreement ISA (815 CMR 6.00) with The Dukes County Sheriff’s Office (department) for which we do not have direct access to their payroll. We will be including in future ISA agreements, language that states that monthly detailed payroll reports associated with ISA funds must be submitted to the BSAS ISA office for review. These records will be reviewed by the BSAS ISA manager, and any corrections required will be relayed to the ISA child agency by the BSAS ISA manager via email for documentation. If any child agency is repeatedly non-compliant we will work with them on a corrective action plan for their site. If the issues are not resolved we will review the status of their agreement, and our continued relationship with them. All related records will be kept in the BSAS ISA offices Teams files for the child agency. Name of the contact person responsible for corrective action: Shannon McEneaney-Farron, BSAS Fiscal Director Planned completion date for corrective action plan: Ongoing. This process will commence as of July 1, 2024.
View Audit 315520 Questioned Costs: $1
Finding 478987 (2023-032)
Significant Deficiency 2023
Commonwealth of Massachusetts
MA
Questioned Costs Special Tests & Provisions Significant Deficiency § 200.303
EXECUTIVE OFFICE OF HEALTH AND HUMAN SERVICES 2023-032 Medicaid Cluster, COVID-19 – Medicaid Cluster - Assistance Listing No. 93.775, 93.777, 93.778 Action taken in response to the finding: In response to the finding, MassHealth will • Implement corrective measures to ensure workbooks are revamped ...
EXECUTIVE OFFICE OF HEALTH AND HUMAN SERVICES 2023-032 Medicaid Cluster, COVID-19 – Medicaid Cluster - Assistance Listing No. 93.775, 93.777, 93.778 Action taken in response to the finding: In response to the finding, MassHealth will • Implement corrective measures to ensure workbooks are revamped and that processes are implemented to automate and improve the importation of data and to allow more time for quality control review. • Work with staff to develop additional checks to ensure the correct federal share is reported and returned. • Return the identified federal share in the QE 03.2024 CMS 64. Name of the contact person responsible for corrective action: Janet Chin, Director Federal Revenue Claiming, Title XIX & XXI Planned completion date for corrective action plan: Immediate and ongoing
View Audit 315520 Questioned Costs: $1
Finding 478972 (2023-029)
Significant Deficiency 2023
Commonwealth of Massachusetts
MA
Questioned Costs Eligibility Special Tests & Provisions § 200.303
EXECUTIVE OFFICE OF HEALTH AND HUMAN SERVICES 2023-029 Medicaid Cluster, COVID-19 – Medicaid Cluster - Assistance Listing No. 93.775, 93.777, 93.778 Action taken in response to the finding: Dental: In response to the finding MassHealth required DentaQuest to: • Implement a corrective action plan to...
EXECUTIVE OFFICE OF HEALTH AND HUMAN SERVICES 2023-029 Medicaid Cluster, COVID-19 – Medicaid Cluster - Assistance Listing No. 93.775, 93.777, 93.778 Action taken in response to the finding: Dental: In response to the finding MassHealth required DentaQuest to: • Implement a corrective action plan to review and improve internal controls for the retention of provider enrollment documentation. • Ensure that all required documents are obtained and retained during validation and revalidation (i.e., “provider eligibility recertification”) processes for both individual dental providers and dental group practices. • Provide additional training to its provider enrollment staff on document retention. DentaQuest has implemented the above requirements to ensure provider license and revalidation dates are verified and maintained in MassHealth’s Medicaid Management Information System (MMIS) upon enrollment and subsequent revalidation. However, MassHealth anticipates that due to a backlog in the dental group practice revalidation process, dental group practice revalidation will not be complete January 2025. In the event that a MassHealth-enrolled provider or group practice does not timely respond to MassHealth revalidation requests, MassHealth initiates the process of terminating the provider’s MassHealth contract. BSS: For the one out of state provider that MassHealth did not revalidate, once identified, the provider was immediately put into a revalidation process. The provider did not respond to requests from MassHealth to revalidate and the provider’s MassHealth contract was terminated effective 1/21/2024 for failure to revalidate. MassHealth and BSS will continue to review and ensure that all providers who are required to revalidate are completed within the CMS required timeframes. Name of the contact person responsible for corrective action: Tuyen Vu, Deputy Director, Dental Janice Wadsworth, Director of Provider Operations Planned completion date for corrective action plan: Dental: January 1, 2025 BSS: January 21, 2024
View Audit 315520 Questioned Costs: $1
Finding 478949 (2023-021)
Significant Deficiency 2023
Commonwealth of Massachusetts
MA
Questioned Costs Matching / Level of Effort / Earmarking § 200.303
EXECUTIVE OFFICE OF ELDER AFAIRS 2023-021 COVID-19 – Aging Cluster - Assistance Listing No. 93.044, 93.045, 93.053 Action taken in response to the finding: EOEA will review internal processes to ensure that federal requirements are met for the applicable grants in the scope of this audit as well as...
EXECUTIVE OFFICE OF ELDER AFAIRS 2023-021 COVID-19 – Aging Cluster - Assistance Listing No. 93.044, 93.045, 93.053 Action taken in response to the finding: EOEA will review internal processes to ensure that federal requirements are met for the applicable grants in the scope of this audit as well as all Title III grants. Name of the contact person responsible for corrective action: Sheila Tunney, EOEA CFO Planned completion date for corrective action plan: EOEA will complete this corrective action plan action in advance of the FFY25 federal award issuance, expected in October 2024.
View Audit 315520 Questioned Costs: $1
Finding 478930 (2023-016)
Significant Deficiency 2023
Commonwealth of Massachusetts
MA
Questioned Costs Eligibility Significant Deficiency § 200.303
EXECUTIVE OFFICE OF HOUSING AND LIVABLE COMMUNITIES 2023-016 COVID-19 – Emergency Rental Assistance Program – Assistance Listing No. 21.023 Action taken in response to the finding: EOHLC has notified Nan McKay of the income ineligibility. Nan McKay and EOHLC agreed with the finding. In February 202...
EXECUTIVE OFFICE OF HOUSING AND LIVABLE COMMUNITIES 2023-016 COVID-19 – Emergency Rental Assistance Program – Assistance Listing No. 21.023 Action taken in response to the finding: EOHLC has notified Nan McKay of the income ineligibility. Nan McKay and EOHLC agreed with the finding. In February 2024 Nan McKay sent payment recoupment letters to the landlord and the utility company to attempt to recoup the funds paid on behalf of an ineligible household. EOHLC met with Nan McKay leadership staff on 04/18/2024 to review income eligibility steps for emergency rental assistance programs. Name of the contact person responsible for corrective action: Amy Mullen Planned completion date for corrective action plan: April 18, 2024
View Audit 315520 Questioned Costs: $1
Finding 478908 (2023-010)
Significant Deficiency 2023
Commonwealth of Massachusetts
MA
Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.430
EXECUTIVE OFFICE OF LABOR AND WORKFORCE DEVELOPMENT 2023-010 WIOA Cluster, Employment Service Cluster – Assistance Listing No. 17.258, 17.259, 17.278, 17.207, 17.801 Action taken in response to the finding: EOLWD Budget and Human Resources (HR) will update procedures and controls to ensure all new...
EXECUTIVE OFFICE OF LABOR AND WORKFORCE DEVELOPMENT 2023-010 WIOA Cluster, Employment Service Cluster – Assistance Listing No. 17.258, 17.259, 17.278, 17.207, 17.801 Action taken in response to the finding: EOLWD Budget and Human Resources (HR) will update procedures and controls to ensure all new staff are notified and trained to comply with entering Self-Service Time and Attendance (SSTA) combination codes on their timesheets. As programs are assigned unique combination codes, EOLWD Budget and HR will annually remind staff that SSTA combination codes are required when entering timesheets and, if none are entered, timesheet approvers are required to reject timesheets and notify staff to comply with the requirement. Additionally, a weekly Data Mart report will be created to identify timesheets entered without SSTA combination codes so HR can send notifications to staff to update timesheets for compliance. Name of the contact person responsible for corrective action: Steve J. Wong, Budget Director, and Cheryl Stanton, Secretariat Human Resources Officer Planned completion date for corrective action plan: December 31, 2024
View Audit 315520 Questioned Costs: $1
Finding 478886 (2023-002)
Significant Deficiency 2023
Housing Authority of the City of Seattle
WA
Questioned Costs HUD Housing Programs Internal Control / Segregation of Duties § 200.302
Moving to Work Demonstration Program – Assistance Listing No. 14.881 Recommendation: We recommend the Authority review their process and internal controls over HQS inspections to ensure compliance with HUD requirements and their administrative plan. Furthermore, management should ensure no HAP payme...
Moving to Work Demonstration Program – Assistance Listing No. 14.881 Recommendation: We recommend the Authority review their process and internal controls over HQS inspections to ensure compliance with HUD requirements and their administrative plan. Furthermore, management should ensure no HAP payments are issued for units that have not passed HQS housing inspections. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Housing Choice Voucher department is addressing inspection controls in multiple ways. The Department has added additional staffing and also has created new tracking that makes it easier to review and identify units that have not passed inspection and not been abated. The Department has also instituted an ongoing process that has the inspections manager conducting a monthly review of units moving through the abatement process to ensure timely processing and cessation of HAP payments as needed. As part of this review the Department is also conducting a comprehensive review of units that have prior failed inspections to ensure abatement occurred. Name of the contact person responsible for corrective action: Mark La Brayere Planned completion date for corrective action plan: Three elements are continuous with no final completion date. The singular comprehensive review is scheduled to be completed within three months.
View Audit 315516 Questioned Costs: $1
Finding 478877 (2023-001)
Significant Deficiency 2023
Housing Authority of the City of Seattle
WA
Questioned Costs Allowable Costs / Cost Principles Reporting § 200.303 § 200.430
Moving to Work Demonstration Program – Assistance Listing No. 14.881 Recommendation: We recommend the Authority implements an adequate review process to ensure costs charged to the grant are reasonable, accurate, and properly allocated. We recommend the Authority perform and document this review qua...
Moving to Work Demonstration Program – Assistance Listing No. 14.881 Recommendation: We recommend the Authority implements an adequate review process to ensure costs charged to the grant are reasonable, accurate, and properly allocated. We recommend the Authority perform and document this review quarterly at minimum. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Budget division will continue to send an annual summary at the beginning of the fiscal year for all employees who have split funding for federal and non-federal funds. During the MSS process there will be a coding added if the payroll certification is required by a comment in the system. Monthly the Budget and Payroll Division will have a monthly review of all MSS employee changes during the month to evaluate the payroll certifications for the changes are accurate. Name(s) of the contact person(s) responsible for corrective action: Jared Cummer, CFO and Olivia Hunsinger, Controller Planned completion date for corrective action plan: Progress has been made and full completion is expected 06/30/2024.
View Audit 315516 Questioned Costs: $1
Alabama Aerospace and Aviation Schools Inc.
AL
Questioned Costs Procurement, Suspension & Debarment § 200.320
3) Finding 2023-003 - The School failed to obtain price quotations from multiple sources for purchases that exceeded $10,000. Implementation of plan of action - Management will review its procurement policies to ensure that the School complies with 2 CFR 200.320 of the Uniform Guidance. Implementati...
3) Finding 2023-003 - The School failed to obtain price quotations from multiple sources for purchases that exceeded $10,000. Implementation of plan of action - Management will review its procurement policies to ensure that the School complies with 2 CFR 200.320 of the Uniform Guidance. Implementation date - Anticipated completion July 30, 2024. Persons responsible for the implementation - The Board of Directors and CEO.
View Audit 315376 Questioned Costs: $1
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