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Finding 59804 (2022-026)
Significant Deficiency 2022
State of Nebraska
NE
Questioned Costs Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles
Program: AL 93.069 ? Public Health Emergency Preparedness ?Matching and Reporting Corrective Action Plan: N/A Contact: Lisa Osborne / Ryan Daly Anticipated Completion Date: N/A
Program: AL 93.069 ? Public Health Emergency Preparedness ?Matching and Reporting Corrective Action Plan: N/A Contact: Lisa Osborne / Ryan Daly Anticipated Completion Date: N/A
View Audit 55212 Questioned Costs: $1
Finding 59803 (2022-025)
Material Weakness 2022
State of Nebraska
NE
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles
Program: AL 93.069 ? Public Health Emergency Preparedness (PHEP); AL 93.889 ? National Bioterrorism Hospital Preparedness Program (HPP) ? Allowability & Subrecipient Monitoring Corrective Action Plan: The Department will require subrecipients with inadequate support for costs in APA's sample to par...
Program: AL 93.069 ? Public Health Emergency Preparedness (PHEP); AL 93.889 ? National Bioterrorism Hospital Preparedness Program (HPP) ? Allowability & Subrecipient Monitoring Corrective Action Plan: The Department will require subrecipients with inadequate support for costs in APA's sample to participate in technical assistance sessions focused on allocability of costs to federal awards, which appears a common theme in APA's questioned cost sample. Costs within the questions costs total that DHHS determines are unsupported will be disallowed. With staffing resources now in place, the PHEP/HPP cluster will be able to adhere to DHHS monitoring practices. Contact: Lisa Osborne / Ryan Daly Anticipated Completion Date: 06/30/2023
View Audit 55212 Questioned Costs: $1
State of Nebraska
NE
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.102 § 200.207 § 200.332 § 200.403 § 200.430
Program: AL 84.010 ? Title I Grants to Local Educational Agencies ? Allowability and Subrecipient Monitoring Corrective Action Plan: The Department will contact the two subrecipients noted to provide one-on-one technical assistance and will also provide additional technical assistance regarding pro...
Program: AL 84.010 ? Title I Grants to Local Educational Agencies ? Allowability and Subrecipient Monitoring Corrective Action Plan: The Department will contact the two subrecipients noted to provide one-on-one technical assistance and will also provide additional technical assistance regarding proper time and effort documentation to all subrecipients. Additionally, time and effort guidance is available to all subrecipients on the Department?s website, will be discussed at upcoming subrecipient training opportunities and supported by a dedicated Grants Management Training Specialist. The Department will ensure the identified written deficiencies noted in the subrecipient fiscal monitoring exit letter clearly identifies a finding vs. technical assistance needed; whereas a finding is supported by follow-up in accordance with federal UGG regulations and technical assistance provides knowledge of the Department?s training and resources available. Contact: Jen Utemark, Budget and Grants Management Anticipated Completion Date: December 31, 2023
View Audit 55212 Questioned Costs: $1
Finding 59798 (2022-024)
Significant Deficiency 2022
State of Nebraska
NE
Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.403 § 200.405
Program: AL 93.558 ? Temporary Assistance to Needy Families; AL 10.561 ? State Administrative Matching Grants for the Supplemental Nutrition Assistance Program; AL 93.658 ? Foster Care Title IV-E ? Allowable Cost/Cost Principles Corrective Action Plan: DHHS will continue to train staff on the prope...
Program: AL 93.558 ? Temporary Assistance to Needy Families; AL 10.561 ? State Administrative Matching Grants for the Supplemental Nutrition Assistance Program; AL 93.658 ? Foster Care Title IV-E ? Allowable Cost/Cost Principles Corrective Action Plan: DHHS will continue to train staff on the proper RMTS procedures, which includes correct method of validation. Contact: Patrick Werner Anticipated Completion Date: 06/30/2023
View Audit 55212 Questioned Costs: $1
Finding 59797 (2022-023)
Significant Deficiency 2022
State of Nebraska
NE
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303 § 200.403 § 200.405 § 200.511
Program: Various, including AL 10.561 ? State Administrative Matching Grants for the Supplemental Nutrition Assistance Program; AL 93.558 ? Temporary Assistance for Needy Families; AL 93.566 ? Refugee and Entrant Assistance State/Replacement Designee Administered Programs; AL 93.575 ? Child Care and...
Program: Various, including AL 10.561 ? State Administrative Matching Grants for the Supplemental Nutrition Assistance Program; AL 93.558 ? Temporary Assistance for Needy Families; AL 93.566 ? Refugee and Entrant Assistance State/Replacement Designee Administered Programs; AL 93.575 ? Child Care and Development Block Grant ? Allowable Costs/Cost Principles Corrective Action Plan: Several areas within DHHS are currently working to improve upon the process of determining how staff are paid during the hiring process and when turnover occurs. Contact: Patrick Werner Anticipated Completion Date: 02/01/2024
View Audit 55212 Questioned Costs: $1
Finding 59761 (2022-002)
Significant Deficiency 2022
Nba/gpva Accessible Housing II Inc.
MO
Questioned Costs Reporting
Finding #2022-002 Comments on the Finding and Each Recommendation: Statement of condition 2022-002: The Corporation did not make the required monthly deposits into a separate reserve for replacements account. The reserve for replacements fund is underfunded by $598 as of June 30, 2022. Recommendatio...
Finding #2022-002 Comments on the Finding and Each Recommendation: Statement of condition 2022-002: The Corporation did not make the required monthly deposits into a separate reserve for replacements account. The reserve for replacements fund is underfunded by $598 as of June 30, 2022. Recommendation: Management should deposit $598 into the reserve for replacement. Action(s) taken or planned on the finding: Management agrees with the finding and auditor's recommendation. On August 19, 2022, management transferred $598 to the reserve for replacements fund.
View Audit 49840 Questioned Costs: $1
Finding 59759 (2022-001)
Significant Deficiency 2022
Nba/gpva Accessible Housing II Inc.
MO
Questioned Costs HUD Housing Programs
Finding #2022-001 Comments on the Finding and Each Recommendation Statement of condition #2022-001: From the period October 1, 2021 through June 30, 2022, the Corporation did not have a HUD approved Project Owner's/Management Agent's Certification (HUD9839-B). Recommendation: Management should conti...
Finding #2022-001 Comments on the Finding and Each Recommendation Statement of condition #2022-001: From the period October 1, 2021 through June 30, 2022, the Corporation did not have a HUD approved Project Owner's/Management Agent's Certification (HUD9839-B). Recommendation: Management should continue to request the executed Project Owner's/Management Agent's Certification (HUD-9839-B) from HUD. Management should not pay any management fees until the executed Project Owner's/Management Agent's Certification (HUD-9839- B) is received. Action(s) taken or planned on the finding: Agree. Management received email correspondence from HUD on August 12, 2021 that stated the Agent is approved to take over management immediately and the Project Owner's/Management Agent's Certification (HUD-9839-B) would be retroactively effective. Management has continued to seek the executed Project Owner's/Management Agent's Certification (HUD-9839-B) from HUD.
View Audit 49840 Questioned Costs: $1
Finding 59757 (2022-002)
Significant Deficiency 2022
Great Valley School District
PA
Questioned Costs Allowable Costs / Cost Principles Significant Deficiency
CORRECTIVE ACTION PLAN January 6, 2023 The Great Valley School District respectfully submits the following corrective action plan for the fiscal year ended June 30, 2022. Name and address of Independent Public Auditing Firm: Herbein & Company 2763 Century Blvd. Reading, PA 19601-2596 Audit Period: J...
CORRECTIVE ACTION PLAN January 6, 2023 The Great Valley School District respectfully submits the following corrective action plan for the fiscal year ended June 30, 2022. Name and address of Independent Public Auditing Firm: Herbein & Company 2763 Century Blvd. Reading, PA 19601-2596 Audit Period: July 1, 2021 - June 30, 2022 The findings from the June 30, 2022 schedule of findings are discussed below.Section III - Federal Awards Findings and Questioned Costs 2022-002 ALLOWABLE COSTS - SIGNIFICANT DEFICIENCY Federal Program Education Stabilization Fund ALN 84.425D - COVID-19 - Elementary Secondary School Emergency Relief Fund (ESSER II), contract #200-210168 ALN 84.425U - COVID-19 - Elementary Secondary School Emergency Relief Fund (ESSER III), contract #223-210168 Criteria In accordance with Uniform Guidance costs principles, the District is not allowed to charge costs to a grant that are reimbursed by another funding source. Condition The District charged 100% of the employer paid retirement cost to the grant, however, the Pennsylvania Department of Education reimburses the District 50% of those costs annually. As a result, the District is only permitted to charge 50% of retirement costs to the grants. Cause The District improperly charged twice the allowable retirement costs to the grant to the general ledger funding source code for the grants. Effect Unallowable costs were charged to the grants. The District subsequently identified allowable costs in this amount to charge to the grants to replace these unallowable costs. Questioned Costs ALN 84.425D, contract #200-210168 - $36,465 ALN 84.425U, contract #200-223168 - $3,736 Context 100% of the retirement costs for the salaries charged to the grants totaled $80,402. 50% of this was reimbursed by the Pennsylvania Department of Education and therefore $40,201 of the costs charged to the grants were unallowable. Repeat Finding No. Recommendation We recommend the District identify all funding streams and have a process in place to ensure that allowable costs are only charged to one funding stream applying subsidy stream payments first. There should also be a procedure in place to have a person independent of report preparation review cost report and underlying expenditures. Action Plan This grant has not been closed and funds are still being expended. Therefore, final reporting to Pennsylvania Department of Education (Department) will not be affected and the District will not have to reimburse the Department for any unallowable costs. All corrections have been processed with allowable costs meeting Uniform Guidance cost principles. The business office staff along with the grant coordinator have also implemented an additional process with the set-up of recurring journal entries for only allowable retirement costs to be charged to the funding stream and monthly review of grant status. Also, an additional role has been included to review monthly grant expenditures compared to budget. Anticipated Completion Date Action plan fully implemented as of report date. If the Department of Education has questions regarding this plan, please contact Charles E. Peterson, Jr. at 610-889-2125, extension 52123 or via email at cpeterson@gvsd.org. Sincerely yours, Charles E. Peterson, Jr. Director of Business Affairs
View Audit 55147 Questioned Costs: $1
Finding 59709 (2022-001)
Material Weakness 2022
Hanover Community School Corporation
IN
Questioned Costs Allowable Costs / Cost Principles School Nutrition Programs § 200.303 § 200.430
FINDING 2022-001 Contact Person Responsible for Corrective Action: Adam C. Minth, Assistant Superintendent Contact Phone Number: 219-374-3504 Views of Responsible Official: The school corporation concurs with the finding and will be implementing corrective procedures by the end of this fiscal year. ...
FINDING 2022-001 Contact Person Responsible for Corrective Action: Adam C. Minth, Assistant Superintendent Contact Phone Number: 219-374-3504 Views of Responsible Official: The school corporation concurs with the finding and will be implementing corrective procedures by the end of this fiscal year. Description of Corrective Action Plan: The Corporation Treasurer and the Assistant Superintendent of Business and Operations are going to perform an analysis on the identified employee who is currently splitting her duties between the Child Nutrition Cluster and other non-federal duties. The analysis will be used to determine what percentage of her workload is directly related to the Child Nutrition Cluster, and what percentage is directly related to non-federal duties. Once the analysis has been completed, the Assistant Superintendent of Business and Operations will direct the Payroll Specialist in regard to what percentage of her pay should go to the Child Nutrition Cluster, and what percentage should go to the Operations Fund. Anticipated Completion Date: 4/30/2023
View Audit 50200 Questioned Costs: $1
Finding 59705 (2022-002)
Significant Deficiency 2022
Mt. Vernon City Schools District 80
IL
Questioned Costs School Nutrition Programs Cash Management
FINDING NO: 2022-002 CONDITION THE OCTOBER, 2021 AND THE MARCH, 2022 CLAIM SUBMITTED FOR NATIONAL SCHOOL LUNCH AND SCHOOL BREAKFAST PROGRAM DID NOT AGREE TO THE SUPPORTING DOCUMENTATION. PLAN THE INCORRECT NUMBERING ON THE COUNT SHEETS HAVE BEEN CORRECTED. WE WILL ALSO CREATE A SEPARATE MONTHLY S...
FINDING NO: 2022-002 CONDITION THE OCTOBER, 2021 AND THE MARCH, 2022 CLAIM SUBMITTED FOR NATIONAL SCHOOL LUNCH AND SCHOOL BREAKFAST PROGRAM DID NOT AGREE TO THE SUPPORTING DOCUMENTATION. PLAN THE INCORRECT NUMBERING ON THE COUNT SHEETS HAVE BEEN CORRECTED. WE WILL ALSO CREATE A SEPARATE MONTHLY SUMMARY SHEET TO CHECK MEAL COUNTS AGAINST WINS. THE FOOD SERVICE DIRECTOR AND SECRETARY WILL REVIEW THE DAILY COUNT SHEETS BEFORE THE MONTHLY CLAIM FOR REIMBURSEMENT IS FILED. ANTICIPATED DATE OF COMPLETION: IMMEDIATELY UPON LEARNING OF THE OVERSIGHT. NAME OF CONTACT PERSON: RYAN SWAN, SUPERINTENDENT
View Audit 55313 Questioned Costs: $1
Finding 59702 (2022-001)
Material Weakness 2022
Summitstone Health Partners
CO
Questioned Costs Allowable Costs / Cost Principles Eligibility
The following action items are currently being put into place by the People, Culture & Learning Department: -Reviewing and updating policies, procedures, and language in the Employee Handbook that meets the requirements of the Colorado Healthy Families Workplace Act -Communicate and train supervisor...
The following action items are currently being put into place by the People, Culture & Learning Department: -Reviewing and updating policies, procedures, and language in the Employee Handbook that meets the requirements of the Colorado Healthy Families Workplace Act -Communicate and train supervisors and managers on the updated policies, procedures, and language including the requirement for supervisors to be aware of the employee?s use of the specific leave codes and ensuring the leave code is being used appropriately before approving timecards -Implementing a new HRIS/Payroll system that will require justification/documentation from the employee for specific paid leave codes such as use of Extended Leave Bank or COVID. CLIENT RESPONSIBLE PARTY: Jaime Engle, Director of Total Rewards and HR Operations COMPLETION DATE: August 1, 2023 with implementation of ADP payroll system
View Audit 55410 Questioned Costs: $1
Finding 59598 (2022-001)
Significant Deficiency 2022
Beacon Academy
MN
Questioned Costs Procurement, Suspension & Debarment
Minnesota Department of Education, Beacon Academy respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: 7/1/2021 ? 6/30/2022 The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently wit...
Minnesota Department of Education, Beacon Academy respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: 7/1/2021 ? 6/30/2022 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. FINDINGS?FINANCIAL STATEMENT AUDIT The audit did not disclose any Financial Statement items required to be reported. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Agriculture 2022-001 Child Nutrition Cluster ? Assistance Listing No. 10.553, 10.555, 10.556, 10.559, 10.582 Recommendation: We recommend that Beacon Academy develop internal controls to provide review and approve all expenditures that go into the Food Service Fund. In addition, we recommend that if there is a purchase with a vendor over the School?s micro-purchase threshold of $3,000 that the procurement policy is followed and documentation is maintained to document the cost analysis performed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Beacon Academy will work to ensure the proper procurement documentation is retained in line with their procurement policy and the uniform guidance. Name of the contact person responsible for corrective action: Sean Koster Planned completion date for corrective action plan: June 30, 2023
View Audit 55009 Questioned Costs: $1
New York City Housing Authority
NY
Questioned Costs Eligibility HUD Housing Programs
Finding Number 2022-003 SPECIAL TESTS AND PROVISIONS- ELIGIBILITY - COMPLIANCE DEFICIENCY Agency Name FEDERAL AGENCY: PUBLIC AND INDIAN HOUSING, DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Program ALN 14.850 ? PUBLIC AND INDIAN HOUSING Contract # N/A Criteria Eligibility for Individuals - Most PHA...
Finding Number 2022-003 SPECIAL TESTS AND PROVISIONS- ELIGIBILITY - COMPLIANCE DEFICIENCY Agency Name FEDERAL AGENCY: PUBLIC AND INDIAN HOUSING, DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Program ALN 14.850 ? PUBLIC AND INDIAN HOUSING Contract # N/A Criteria Eligibility for Individuals - Most PHAs devise their own application forms that are filled out by the PHA staff during an interview with the tenant. The head of household signs (a) a certification that the information provided to the PHA is correct; (b) one or more release forms to allow the PHA to get information from third parties; (c) a federally prescribed general release form for employment information; and (d) a privacy notice. Under some circumstances, other members of the family may be required to sign these forms (24 CFR sections 5.212, 5.230, and 5.601 through 5.615). Condition/Context The Authority received funding from the Public and Indian Housing Operating Fund. The Public and Indian Housing program is to provide and operate cost effective, decent, safe, and affordable dwellings for lower income families through an authorized local PHA. Of the sixty (60) case files selected for testing in which 540 pieces of audit evidence (eligibility forms as noted in the Criteria section above) were requested to be provided: ? Five eligibility forms were not provided (3 missing application forms and 2 missing release forms). These forms are required documentation to be maintained in the case files to support eligibility for Public and Indian Housing. Therefore, we were not able to determine if the eligible participants met all the eligibility criteria. Recommendation We recommend the Authority strengthen its controls over the Public and Indian Housing ? Operating Fund case files to ensure that all eligibility forms are received, reviewed, and maintained in the case files to support the determination of eligibility Corrective Action Plan Step 1 A follow-up search by the property Housing Managers and Management Services Department was unable to locate the three missing Original Application forms. One of the three missing Original Application forms was due to the resident?s folder that had been damaged during Superstorm Sandy. In January 2011, NYCHA implemented the Siebel Customer Relationship Management (CRM) system, which included digital file storage and an online application process, which replaced our previous paper application process. Any applications in process from that date onward were subject to document scanning and documentation was stored digitally. Any applications processed prior to this date were kept in a paper format and stored at the development, where the applicant was certified or where the tenant resides. If a tenant family transferred to another development, the physical tenant folder and documents were sent to their new location. In June 2020, NYCHA sought to digitize all tenant folders; however, the cost of the project was determined to be prohibitive so the goal of digitizing the tenant folders was not realized. Any documents damaged or lost prior to 2011 cannot be recovered, including those impacted by Hurricane Sandy. Corrective Action Plan- Step 2 ? A follow-up search by the property Housing Managers was unable to locate the two missing Consent to share your personal information NYCHA 042.785. On September 20, 2023, the Management Services Department requested that the property Housing Managers contact the residents to sign the consent form, and upload to Siebel. As a result, it was discovered that in one of the cases the Head of Household had died, and the development began the legal process to regain possession of the apartment through the holdover proceeding in Landlord Tenant Court. Action Date September 20, 2023 Final Implementation October 13, 2023 Name And Phone Number Of Person Responsible For Implementation Sylvia Aude Office of the Senior Vice President for Public Housing Operations, Tenancy Administration Senior Vice President 212-306-3921
View Audit 54678 Questioned Costs: $1
New York City Housing Authority
NY
Questioned Costs HUD Housing Programs Cash Management
Finding Number 2022-002 SPECIAL TESTS AND PROVISIONS- INSURANCE PROCEEDS - COMPLIANCE- INTERNAL CONTROL DEFICIENCY Agency Name FEDERAL AGENCY: PUBLIC AND INDIAN HOUSING, DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Program ALN 14.850 ? PUBLIC AND INDIAN HOUSING Contract # N/A Criteria Special Tests...
Finding Number 2022-002 SPECIAL TESTS AND PROVISIONS- INSURANCE PROCEEDS - COMPLIANCE- INTERNAL CONTROL DEFICIENCY Agency Name FEDERAL AGENCY: PUBLIC AND INDIAN HOUSING, DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Program ALN 14.850 ? PUBLIC AND INDIAN HOUSING Contract # N/A Criteria Special Tests and Provisions ? Insurance Proceeds - As stated in the April 2022 Compliance Supplement, a Public Housing Agency (PHA) is required to use insurance proceeds to promptly restore, reconstruct, and/or repair any damaged or destroyed property of a project, except when a PHA has written approval from HUD to do otherwise. Unspent insurance proceeds normally are recorded as restricted cash or restricted investments on the Financial Data Schedules (FDS) up to the amount of the repair. In cases of unforeseeable and unpreventable emergencies that include damages to the physical structure of the housing stock, PHAs are allowed to use their Operating Funds to cover the expenses associated with the damages. A PHA?s insurance may cover the damages fully or partially, however, it usually takes time for the PHA to receive the insurance proceeds. Once received, the PHA must reimburse its operating account for any expenses that were initially covered with Operating Funds up to the amount received. If the amount of the insurance proceeds is less than the cost of the repair and the PHA elected to use Operating Funds to cover the difference, the PHA is not allowed to draw down capital funds to reimburse the Low Rent program. Condition/Context The Authority received insurance proceeds to cover catastrophic loss affecting a myriad of locations. The insurance recovery was promulgated on emergency repairs and post-events, many of which were not initiated or needed due to internal fixes. During our review of the insurance proceeds compliance, we noted that the Authority did not document repair expenditures for loss affecting myriad locations and could not correlate one-to-one expenditures to the insurance proceeds in a timely manner from when the insurance proceeds were received. Recommendation We recommend that the Authority correlate one-to-one expenditures to the insurance proceeds received on a timely basis Corrective Action Plan All good faith efforts to correlate emergency expenditures from insurance proceeds will be made in order to capture vendor work on a timelier basis. Catastrophic events (resulting in insurable claims such as the Hurricane Ida related claim selected in Deloitte?s testing) are complicated as the focus is primarily on restoring critical services in many developments, usually located in all five boroughs. The proceeds thus far received were estimated via inspection and the insurance claim remains open for more permanent pricing and repair. Such a claim often takes years to finalize as work scope is prepared and agreed to by insurers? representatives and the Authority. The emergency proceeds received have been used as needed for more repairs requiring them. As identified in the audit, much of the emergency work to date on Hurricane Ida was performed internally by staff at the sites, which did not generate transparent repair expenses. Management will take action, within limitations described above, to improve the correlation of expenditures to the insurance proceeds received on a timelier basis. In order to accomplish, will rely on the Authority?s Asset & Capital Management Department to provide timely work scope to assist in the correlation of more permanent expenditures Action Date Ongoing Final Implementation Ongoing Name And Phone Number Of Person Responsible For Implementation Arlene Orenstein Director of Risk Management 212-306-6682
View Audit 54678 Questioned Costs: $1
Finding 59443 (2022-002)
Significant Deficiency 2022
Centro Cultural Mexicano
WA
Questioned Costs Allowable Costs / Cost Principles
Contact Person(s): Angie Hinojos, Executive Director Corrective action planned: We will change to a payroll system provider that has the infrastructure needed to supply us with the reports that we need in a timely manner. Anticipated completion date: 12/31/2023
Contact Person(s): Angie Hinojos, Executive Director Corrective action planned: We will change to a payroll system provider that has the infrastructure needed to supply us with the reports that we need in a timely manner. Anticipated completion date: 12/31/2023
View Audit 55262 Questioned Costs: $1
Finding 59441 (2022-002)
Material Weakness 2022
Mennonite Memorial Home and Affiliates
OH
Questioned Costs Subrecipient Monitoring HUD Housing Programs
Finding Number: 2022-002 Condition: As of December 31, 2022, principal and interest payments on the mortgage are delinquent by $53,154. In addition, the various escrows are underfunded by $13,635. Planned Corrective Action: No further corrective action will be taken. The Section 232 HUD insured mort...
Finding Number: 2022-002 Condition: As of December 31, 2022, principal and interest payments on the mortgage are delinquent by $53,154. In addition, the various escrows are underfunded by $13,635. Planned Corrective Action: No further corrective action will be taken. The Section 232 HUD insured mortgage is in default. The Mortgage Servicer made claim on the HUD insurance and has been paid. HUD is working through the process to bring the note/mortgage to sale later in 2023 or early 2024. Contact person responsible for corrective action: Daren Lee, Chief Operating Officer Anticipated Completion Date: March 31, 2024
View Audit 54583 Questioned Costs: $1
Finding 59429 (2022-001)
Significant Deficiency 2022
West Chicago Elementary School - District 33
IL
Questioned Costs Allowable Costs / Cost Principles
The District will implement a process to more thoroughly review grant expenditures before they are submitted on the expenditure report.
The District will implement a process to more thoroughly review grant expenditures before they are submitted on the expenditure report.
View Audit 55161 Questioned Costs: $1
Finding 59416 (2022-015)
Material Weakness 2022
State of New Hampshire
NH
Questioned Costs Material Weakness Period of Performance § 200.303
View of Responsible Officials The Department does not concur. The Department notes extensions are in place related to COVID-19 and the Tydings Amendment through the Department of Education mitigating the condition noted. The Department will confer with the US DE to clarify the extensions in place ...
View of Responsible Officials The Department does not concur. The Department notes extensions are in place related to COVID-19 and the Tydings Amendment through the Department of Education mitigating the condition noted. The Department will confer with the US DE to clarify the extensions in place and resolve any disparities identified within the finding. Anticipated Completion Date: Completed as of the date of this report Contact Person: Lindsey Labonville, Melissa White Rejoinder Based on the supporting documentation provided by the Department, it did not appear that the expenses identified within the condition found were charged to the correct period of performance during the liquidation period. Subsequently management adjusted the CAN the expenses related to which would correct the condition found.
View Audit 49723 Questioned Costs: $1
Finding 59363 (2022-003)
Material Weakness 2022
School Town of Munster
IN
Questioned Costs Allowable Costs / Cost Principles School Nutrition Programs § 200.303 § 200.403
Contact Person Responsible for Corrective Action: Jessica Espinoza Contact Phone Number: (219) 836-9111 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We currently only have one employee who is partially paid through the federal lunch program. Movin...
Contact Person Responsible for Corrective Action: Jessica Espinoza Contact Phone Number: (219) 836-9111 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We currently only have one employee who is partially paid through the federal lunch program. Moving forward, the employee will be keeping a log of the daily start and end time working on food service. These times will be entered into her timecard as a foodservice event. The supervisor will review the time card. This will ensure that she is only being paid with federal lunch funds while she is working on food service. Also, a grant distribution payroll report for all foodservice employees is signed off on by the Director of Operations after each payroll, verifying the amounts expended from the foodservice fund. Anticipated Completion Date: To be completed by the next payroll dated March 3, 2023.
View Audit 55071 Questioned Costs: $1
Finding 59334 (2022-001)
Significant Deficiency 2022
Faith Housing New Hope Apartments 122-Hd127-Wpd-Np
CA
Questioned Costs HUD Housing Programs Special Tests & Provisions
Name of auditee: Faith Housing New Hope Apartments HUD auditee identification number: 122-HD127-WPD-NP Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2022 CAP prepared by Name: Christien Tran Position: Management agent representative Telephone numb...
Name of auditee: Faith Housing New Hope Apartments HUD auditee identification number: 122-HD127-WPD-NP Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2022 CAP prepared by Name: Christien Tran Position: Management agent representative Telephone number: 323-838-8556 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Statement of condition # 2022-001 Comments on Finding and Recommendation: The Corporation's required deposit of $12,057 to the residual receipts account per the June 30, 2021 Computation of Surplus Cash, Distributions and Residual Receipts was not deposited within 90 days of the fiscal year end. Action(s) taken or planned on the finding: Management deposited $12,057 into the residual receipts fund on November 8, 2021.
View Audit 56625 Questioned Costs: $1
Finding 59331 (2022-001)
Significant Deficiency 2022
Silver Lake New Hope Courtyard Apts 122-Hd047-Wpd-Np
CA
Questioned Costs HUD Housing Programs Special Tests & Provisions
Name of auditee: Silver Lake New Hope Courtyard Apartments HUD auditee identification number: 122-HD047-WPD-NP Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2022 CAP prepared by Name: Christien Tran Position: Management agent representative Teleph...
Name of auditee: Silver Lake New Hope Courtyard Apartments HUD auditee identification number: 122-HD047-WPD-NP Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2022 CAP prepared by Name: Christien Tran Position: Management agent representative Telephone number: 323-838-8556 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Statement of condition # 2022-001 Comments on Finding and Recommendation: The Corporation's required deposit of $53,828 to the residual receipts account per the June 30, 2021 Computation of Surplus Cash, Distributions and Residual Receipts was not deposited within 90 days of the fiscal year end. Action(s) taken or planned on the finding: Management deposited $53,828 into the residual receipts fund on November 12, 2021.
View Audit 56624 Questioned Costs: $1
Finding 59176 (2022-006)
Significant Deficiency 2022
State of Mississippi Institutions of Higher Learning
MS
Questioned Costs Reporting § 200.502 § 200.510
U.S. Department of Education Mississippi Valley State University (MVSU) respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The find...
U.S. Department of Education Mississippi Valley State University (MVSU) respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS 2022-006: SEFA Reporting (MVSU) Education Stabilization Fund - Assistance Listing No. 84.425F Recommendation: We recommend the institution review and revise its current reporting procedures and review requirements to ensure that federal expenditures are properly identified and classified. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Student Accounts Supervisor will make sure that all mandatory reports are provided and posted correctly. If adjustments are required to be made to the initial submission, the Student Accounts Supervisor will submit all adjustments after specifying any changes or updates, noting the date of the change, and post adjustments after the approval of the Vice President of Business and Finance in a timely manner for review and verification prior to the deadline for submission. Name of contact person responsible for corrective action: Brittney Manuel Planned completion date for corrective action plan is July 15, 2023. If the Department of Education has questions regarding this plan, please call Brittney Manuel at 662-254-3914.
View Audit 49406 Questioned Costs: $1
Finding 59151 (2022-007)
Significant Deficiency 2022
State of Mississippi Institutions of Higher Learning
MS
Questioned Costs Significant Deficiency Internal Control / Segregation of Duties
U.S. Department of Education Mississippi University for Women (MUW) and Mississippi Valley State University (MVSU) respectfully submit the following corrective action plans for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and que...
U.S. Department of Education Mississippi University for Women (MUW) and Mississippi Valley State University (MVSU) respectfully submit the following corrective action plans for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS 2022-007: Outstanding Student Refund Checks (MUW) Student Financial Assistance cluster - Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the institutions review the requirement and implement a monitoring control to monitor the checks throughout the year. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: All students listed on outstanding refund checklist were not Title IV refunds, with the exception of five students. Two were corrected after the last audit on November 2, 2020. Three students have now been updated. The university created a policy for reviewing outstanding refund checks. Name of contact person responsible for corrective action: Nicole Patrick, Director of Financial Aid Planned completion date for corrective action plan is May 8, 2023. If the Department of Education has questions regarding this plan, please call Nicole Patrick at 662-329-7114. 2022-007: Outstanding Student Refund Checks (MVSU) Student Financial Assistance cluster - Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the institutions review the requirement and implement a monitoring control to monitor the checks throughout the year. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The refund was set up under the wrong user on December 11, 2019. The refund was removed and set up under the correct user on December 11, 2019 and the student received the funds on December 12, 2019. The refund was set up on April 26, 2019. Student did not have a refund preference set up with Bank Mobile, therefore the funds were returned to the university. The funds were resent to Bank Mobile on August 1, 2019. Funds were returned to the university and resent on May 24, 2021. Funds returned to the university and were resent on August 27, 2021. Funds returned to the university and resent on May 10, 2022. The funds were returned to the university and were resent on September 20, 2022. The student received the funds on September 23, 2022. Name of contact person responsible for corrective action: Brittany Manuel, Office of Student Accounts Supervisor Planned completion date for corrective action plan is April 14, 2023. If the Department of Education has questions regarding this plan, please call Deborah Banks at 662-254-3335.
View Audit 49406 Questioned Costs: $1
Finding 59137 (2022-001)
Significant Deficiency 2022
Asbury Arms North, Inc.
FL
Questioned Costs Internal Control / Segregation of Duties Cash Management
Recommendation: : We recommend that management compute surplus cash on an annual basis and make the deposit within 90 days after year end, as required by the Regulatory Agreement. Views of responsible officials: : Management originally did not remit surplus cash within the 90-day requirement due to ...
Recommendation: : We recommend that management compute surplus cash on an annual basis and make the deposit within 90 days after year end, as required by the Regulatory Agreement. Views of responsible officials: : Management originally did not remit surplus cash within the 90-day requirement due to the Project not having a finalized calculation of surplus cash until the financial statement audit as completed. The Project remitted the funds top the residual receipt escrow account during November 2021.
View Audit 55968 Questioned Costs: $1
Meridian Community Unit School District #223
IL
Questioned Costs
The district will implement stricter procedures to ensure all expenditure reports for year-over-year grants are assigned to the appropriate fiscal and/or reporting year. To ensure this happens, the district will internal redundancies a system of checks and balances. See full Corrective Action Plan ...
The district will implement stricter procedures to ensure all expenditure reports for year-over-year grants are assigned to the appropriate fiscal and/or reporting year. To ensure this happens, the district will internal redundancies a system of checks and balances. See full Corrective Action Plan on the district letterhead.
View Audit 54904 Questioned Costs: $1
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