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Corrective Action Plans

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Asi Greeley Ii, Inc.
MN
Questioned Costs HUD Housing Programs
ASI - GREELEY, INC. HUD PROJECT NO. 101-HD047 CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT ASI - Greeley, Inc. respectfully submits the following corrective action plan for the year ended June 30, 202...
ASI - GREELEY, INC. HUD PROJECT NO. 101-HD047 CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT ASI - Greeley, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Hinrichs & Associates, Ltd. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit Period: June 30, 2022 The findings from the June 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS - FINANCIAL STATEMENT AUDIT NONE FINDINGS - FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2022-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 The Project paid the expense of another project under common management. Recommendation: The Project should carefully review invoices before payment to make sure it pays the correct amount. Action Taken: The Project agrees with the finding. The accounts payable staff will be reminded to be careful when entering invoices for payment. If the Department of Housing and Urban Development has questions regarding this plan, please call Chuck Reuter at 651-645-7271.
View Audit 37338 Questioned Costs: $1
Henderson Supportive Housing, Inc.
MN
Questioned Costs HUD Housing Programs
HENDERSON SUPPORTIVE HOUSING, INC. HUD PROJECT NO. 125-HD074 CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Henderson Supportive Housing, Inc. respectfully submits the following corrective action plan f...
HENDERSON SUPPORTIVE HOUSING, INC. HUD PROJECT NO. 125-HD074 CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Henderson Supportive Housing, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Hinrichs & Associates, Ltd. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit Period: June 30, 2022 The findings from the June 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS - FINANCIAL STATEMENT AUDIT NONE FINDINGS - FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2022-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 The Project paid the expense of another project under common management. Recommendation: The Project should carefully review invoices before payment to make sure it pays the correct amount. Action Taken: The Project agrees with the finding. The accounts payable staff will be reminded to be careful when entering invoices for payment. If the Department of Housing and Urban Development has questions regarding this plan, please call Chuck Reuter at 651-645-7271.
View Audit 35468 Questioned Costs: $1
Administrative School District No 1
OR
Questioned Costs Procurement, Suspension & Debarment Cash Management
The District submitted, for reimbursement via the Emergency Connectivity Grant Fund (ECF), approximately $210,000 dollars for ipads, which had been received prior to the eligibility date of the grant, July 1, 2021. These ipads having been received by the IT department, at the Districts main Educati...
The District submitted, for reimbursement via the Emergency Connectivity Grant Fund (ECF), approximately $210,000 dollars for ipads, which had been received prior to the eligibility date of the grant, July 1, 2021. These ipads having been received by the IT department, at the Districts main Education Center office, after July 1, 2021, were reported and recorded as July 2021 eligible transactions. It was subsequently determined this shipment was actually received on June 29, 2021 at the Districts distribution center, therefore making this specific shipment ineligible for grant reimbursement. Upon identification of this error, the District immediately contacted the grant management organization, appraised them of the situation, and were allowed to provide other eligible ipad purchases, as reimbursement backup. Management has proposed additional cutoff testing processes as part of our year end processing, including review and audit of material transactions to ensure recording in proper year. Management has also provided additional training to staff members, on correct cutoff processing and the requirement for original shipping documents and receiving support. The District has also implemented a change in process, whereby all technology purchases will be delivered directly to the IT department at the main Education Center location to ensure appropriate receipt dates and documentation is provided.
View Audit 36784 Questioned Costs: $1
Finding 38722 (2022-001)
Significant Deficiency 2022
Koinonia, Inc. 053-11202
NC
Questioned Costs HUD Housing Programs Procurement, Suspension & Debarment
Koinonia, Inc. Lenoir, North Carolina CORRECTIVE ACTION PLAN June 26, 2023 U.S. Department of Housing and Urban Development Charles Bennett Federal Building 400 West Bay Street, Suite 1015 Jacksonville, Florida 32202 Koinonia, Inc. respectfully submits t...
Koinonia, Inc. Lenoir, North Carolina CORRECTIVE ACTION PLAN June 26, 2023 U.S. Department of Housing and Urban Development Charles Bennett Federal Building 400 West Bay Street, Suite 1015 Jacksonville, Florida 32202 Koinonia, Inc. respectfully submits the following Corrective Action Plan for the year ended December 31, 2022. Bernard Robinson & Company, L.L.P. 1501 Highwoods Blvd., Suite 300 Post Office Box 19608 Greensboro, North Carolina 27419-9608 The findings from the year ended December 31, 2022 Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDING - Financial Statement Audit and Federal Award Program Audit Finding 2022-001: U.S. Department of Housing and Urban Development, Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Projects (Section 223(f)/207) Recommendation: We recommend that the Project funds are only used for expenses of the Project. Additionally, we recommend the related entity reimburse the operating cash of the Project $2,000 for the accounting fees paid. Action Taken: Management acknowledges the Project funds were used for expenses of another entity. Management will ensure the related entity reimburses the operating cash of the Project $2,000 for the accounting fees paid and ensure that the Project funds are only used for expenses of the Project. Finding 2022-002: U.S. Department of Housing and Urban Development, Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects (Section 223(f)/207) Recommendation: We recommend management review/enhance its accounting and internal control procedures to ensure that all key accounts are reconciled and reviewed with supporting evidence of such review. Action Taken: We agree with Finding 2022-002 and the recommendation described in the accompanying schedule of findings and questioned costs. Management will review the accounting and financial procedures, system of internal controls and policies. FINDING - Federal Award Program Audit Finding 2022-003: U.S. Department of Housing and Urban Development, Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects (Section 223(f)/207) Recommendation: We recommend that the Project continuously monitor cash balances to ensure that funds are always covered by FDIC insurance limits, collateral agreements are obtained, or funds are invested in government securities. Action Taken: Management acknowledges the Project funds were in excess of FDIC insured limits and will transfer funds to provide adequate FDIC insurance coverage for all cash accounts. If HUD has questions regarding this corrective action plan, please call 828-758-2617. Sincerely yours, Chassidy Triplett Project Administrator Koinonia, Inc.
View Audit 47149 Questioned Costs: $1
Finding 38713 (2022-002)
Material Weakness 2022
Atlantic Housing Foundation, Inc.
TX
Questioned Costs HUD Housing Programs Subrecipient Monitoring
Name and Number of the Project: Waters at James Crossing, LP FHA/CONTRACT NO. VA36-L000-130 Audit Firm: M Group, LLP Audit Period: The period from December 9, 2021 (Inception) through December 31, 2022 Compliance Review COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recomm...
Name and Number of the Project: Waters at James Crossing, LP FHA/CONTRACT NO. VA36-L000-130 Audit Firm: M Group, LLP Audit Period: The period from December 9, 2021 (Inception) through December 31, 2022 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 #2022-002: Section 8 Housing Assistance Payments Program, CFDA: 14.195 CORRECTIVE ACTION TO BE COMPLETED: The Partnership is in the process of making repairs to the affected units and recertifying tenants. 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 46646 Questioned Costs: $1
Finding 38711 (2022-006)
Significant Deficiency 2022
Atlantic Housing Foundation, Inc.
TX
Questioned Costs HUD Housing Programs Matching / Level of Effort / Earmarking
CORRECTIVE ACTION PLAN Name of the Project: Waters at Magnolia Bay, LP No. 054-35898 Audit Firm: M Group, LLP Audit Period: The period ended December 31, 2022 Compliance Review COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding our non...
CORRECTIVE ACTION PLAN Name of the Project: Waters at Magnolia Bay, LP No. 054-35898 Audit Firm: M Group, LLP Audit Period: The period ended December 31, 2022 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 #2022-006: Section 22l(d)(4) HUD Insured Loan, CFDA 14.135 CORRECTIVE ACTION COMPLETED: Management has reviewed the Regulatory Agreement to ensure they are familiar with all the terms of the agreement. The Partnership had sufficient surplus cash at December 31, 2022. Finding CLEARED. 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 Michael N. Nguyen.
View Audit 46646 Questioned Costs: $1
Finding 38709 (2022-003)
Material Weakness 2022
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: The period from December 9, 2021 (Inception) through December 31, 2022 Gretna Village, LP VHDA (Project No. 02-1709-HF/SP and 02-1710-HCD) $ Unknown Waters at James Crossing, LP (FHA/Contract No. ...
CORRECTIVE ACTION PLAN Name and Number of the Project: See below Audit Firm: M Group, LLP Audit Period: The period from December 9, 2021 (Inception) through December 31, 2022 Gretna Village, LP VHDA (Project No. 02-1709-HF/SP and 02-1710-HCD) $ Unknown Waters at James Crossing, LP (FHA/Contract No. VA36-L000-130) $ Unknown Waters at Augusta, LP (FHA/Contract No. SC16-M000-060) $ Unknown 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 #2022-003: Section 8 Housing Assistance Payments Program. CFDA: 14.195 CORRECTIVE ACTION TO BE COMPLETED: The Project's 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 US. 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, Tnc.
View Audit 46646 Questioned Costs: $1
Finding 38708 (2022-001)
Material Weakness 2022
Atlantic Housing Foundation, Inc.
TX
Questioned Costs HUD Housing Programs
CORRECTIVE ACTION PLAN Name of the Project: Waters at Augusta, LP FHA/Contract No. SC 16-M000-026 Aduit Firm: M Group, LLP Audit Period: The year ended December 31, 2022 Compliance Review: COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regard...
CORRECTIVE ACTION PLAN Name of the Project: Waters at Augusta, LP FHA/Contract No. SC 16-M000-026 Aduit Firm: M Group, LLP Audit Period: The year ended December 31, 2022 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 #2022-001: Section 8 Housing Assistance Payments Program, CFDA: 14.195 CORRECTIVE ACTION: The Partnership will submit the HAP Vouchers on a timely basis. 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, Un(form 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 46646 Questioned Costs: $1
Finding 38696 (2022-005)
Significant Deficiency 2022
Atlantic Housing Foundation, Inc.
TX
Questioned Costs HUD Housing Programs Matching / Level of Effort / Earmarking
CORRECTIVE ACTION PLAN Name and Number of the Project: See below Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2022 Projects: Waters at Berryhill, LP (HUD Project No. 054-35841) $2,995 Afton Gardens, LLC (FHA/Contract No. VA36L00002) $1,587 Spring Grove, LLC (FHA/Contract No. SC...
CORRECTIVE ACTION PLAN Name and Number of the Project: See below Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2022 Projects: Waters at Berryhill, LP (HUD Project No. 054-35841) $2,995 Afton Gardens, LLC (FHA/Contract No. VA36L00002) $1,587 Spring Grove, LLC (FHA/Contract No. SC16L00003 and SC160056002) $4,214 Temple Court, LLC (FHA/Contract No. FL29A002001) $1,101 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 2022-005: Section 8 Housing Assistance Payments Program, CFDA: 14.195 Section 221(d)(4) HUD Insured Loan, CFDA 14.135 CORRECTIVE ACTION TO BE COMPLETED: The Projects listed above have deposited the amounts noted into their respective security deposit accounts. Finding CLEARED. 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 US. 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 46646 Questioned Costs: $1
Finding 38694 (2022-004)
Significant Deficiency 2022
Atlantic Housing Foundation, Inc.
TX
Questioned Costs HUD Housing Programs Cash Management
CORRECTIVE ACTION PLAN Name and Number of the Project: See below Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2022 Projects: Afton Gardens, LLC (FHA/Contract No. VA36L00002) $1,223 Boulder Creek, LLC (FHA/Contract No. SC 16M000064) $2,897 Brentwood Crossing, LLC (FHA/Contract N...
CORRECTIVE ACTION PLAN Name and Number of the Project: See below Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2022 Projects: Afton Gardens, LLC (FHA/Contract No. VA36L00002) $1,223 Boulder Creek, LLC (FHA/Contract No. SC 16M000064) $2,897 Brentwood Crossing, LLC (FHA/Contract No. NC19M000070) $4,457 Brittany Woods/Park Chase, LLC (FHA/Contract No. GA06L00060) $7,933 Cedar Moor, LLC (FHA/Contract No. NC19L000146) $2,296 Crescent Hills, LLC (FHA/Contract No. SC16M000062) $5,071 Spring Grove, LLC (FHA/Contract No. SC 16L000003 and SC 160056002) $3,122 Temple Court, LLC (FHA/Contract No. FL29A002001) $239 Timber Ridge, LLC (FHA/Contract No. NC19M000088) $8,980 Roosevelt Gardens, LLC (FHA/Contract No. SC16M00005l) $1,754 Gretna Village, LP (FHA/Contract No. 02-1709-HF/SP and 02-1710-HCD) $1,722 Compliance Review 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 2022-004: Section 8 Housing Assistance Payments Program, CFDA: 14.195 CORRECTIVE ACTION TO BE COMPLETED: During 2022, the Projects attempted to remit utility reimbursement funds to HUD. However, the remittance was not accepted by HUD due to insufficient information. The Projects will remit tenant utility reimbursement checks not cashed to 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 46646 Questioned Costs: $1
Mt. Zion Housing Authority of Hammond, INC 073 11344 Dba Pleasant View
IN
Questioned Costs HUD Housing Programs Cash Management
CORRECTIVE ACTION PLAN Auditee: Mt. Zion Housing Authority of Hammond, Inc. d/b/a Pleasant View HUD Project Number: 073-11344-REFI Audit Firm: MCM CPAs & Advisors LLP Audit Period Ended December 31, 2022 Corrective Action Plan Prepared by: Name: Kathleen Taylor Position: Accounting Manager Telephone...
CORRECTIVE ACTION PLAN Auditee: Mt. Zion Housing Authority of Hammond, Inc. d/b/a Pleasant View HUD Project Number: 073-11344-REFI Audit Firm: MCM CPAs & Advisors LLP Audit Period Ended December 31, 2022 Corrective Action Plan Prepared by: Name: Kathleen Taylor Position: Accounting Manager Telephone Number: (317) 921-1950 A. Current Findings on the Schedule of Findings and Questioned Costs Finding No. 2022-01 A. Comments on the Finding and Each Recommendation: We agree with the finding that the required residual receipts deposit was not made timely. B. Action Taken or Planned on the Finding: Management made the required residual receipt deposit on March 31, 2023. Respectfully submitted, Kathleen Taylor Accounting Manager Triangle Associates, Inc.
View Audit 35325 Questioned Costs: $1
Kalona Valley Apartments, Inc.
IA
Questioned Costs
Finding 2022-001 Recommendation: We recommend that the Organization make the delinquent transfers to the replacement reserve account as soon as funds are available. Response: The Organization will make the required transfers of $4,997 to the replacement reserve account as soon as funds are available...
Finding 2022-001 Recommendation: We recommend that the Organization make the delinquent transfers to the replacement reserve account as soon as funds are available. Response: The Organization will make the required transfers of $4,997 to the replacement reserve account as soon as funds are available. Anticipated Completion Date: December 31, 2022.
View Audit 36265 Questioned Costs: $1
Finding 38565 (2022-001)
Material Weakness 2022
Cologne Academy
MN
Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles
2022-001 Child Nutrition Cluster ? Assistance Listing No. 10.553 & 10.555 Recommendation: Recommendation: We recommend the School review its procedures to ensure it retains documentation sufficient to detail the history of all procurements in accordance with the Uniform Guidance. We also recommend ...
2022-001 Child Nutrition Cluster ? Assistance Listing No. 10.553 & 10.555 Recommendation: Recommendation: We recommend the School review its procedures to ensure it retains documentation sufficient to detail the history of all procurements in accordance with the Uniform Guidance. We also recommend the School review its procedures over procurement controls to ensure all controls are also sufficiently documented with records that 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. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Review policies and procedures to ensure compliance with Uniform Guidance and MN Statute regarding contract and bid laws. Institute a schedule of periodic review of existing contracts to determine if contract costs are still competitive. We will ensure all award documentation is retained for five years or until the contract is reawarded. Name(s) of the contact person(s) responsible for corrective action: Lynn Peterson, CEO Planned completion date for corrective action plan: September 1, 2023
View Audit 35122 Questioned Costs: $1
The George Washington University
VA
Questioned Costs Subrecipient Monitoring Special Tests & Provisions
November 1, 2022 Finding 2022-001: 2022-001 Special Tests and Provisions ? Verification Management?s View and Corrective Action Plan Through review and analysis of the finding during the audit, management notes two staff members incorrectly processed the files for the four federal verification is...
November 1, 2022 Finding 2022-001: 2022-001 Special Tests and Provisions ? Verification Management?s View and Corrective Action Plan Through review and analysis of the finding during the audit, management notes two staff members incorrectly processed the files for the four federal verification issues identified. Three of the four files were processed by a staff member who no longer works at the University, and one of the four files was processed by a current Sr. Counselor. The Sr. Counselor responsible for one of the errors has had additional training provided to ensure the clear understanding of the data elements required on the Free Application for Federal Student Aid (FAFSA)/Institutional Student Information Record (ISIR), with particular emphasis on the taxes paid as this can produce a change to the need and potential change to the federal aid awarded. The Office of Student Financial Assistance (OSFA) will continue to require annual training on the FAFSA/ISIR and federal verification process for all staff who review student records. Training for the upcoming cycle will start in November 2022, prior to the incoming freshmen student file review processing scheduled to begin in December 2022. The training will have a strong emphasis on the data elements that are required to be verified with a data element matrix to be used as a reference tool. This tool will be required to be utilized when completing the verification process. Beyond the initial start to the cycle training, we will continue ongoing training and refreshers throughout the year. Additionally, starting with the new cycle, OSFA?s management team will be implementing a second level review process for all verified files. This will require that an OSFA manager complete an additional review to identify any potential errors. The OSFA manager will also be responsible for providing training needs throughout the processing cycle. In addition, a peer review process will be implemented on a sample basis to maintain a stronger environment of accountability. The second level and peer review process will be ongoing. For the longer term, OSFA is in the process of hiring a Chief Financial Aid Compliance Officer, backfilling a current vacancy. OSFA is working to enhance the position to ensure a compliance officer with necessary skills and Title IV knowledge will be hired. This will allow the office to have regular evaluation and staff training of policies and procedures, as well as performing desk audits throughout each cycle to identify potential risks and create action plans for staff members that need additional assistance. Implementation Date: November 2022 Estimated Completion Date: The training and enhanced review process will be ongoing and the Chief Financial Aid Compliance Officer position is aimed to be filled in FY23. Responsible Official and Point of Contact: Michelle Arcieri, Executive Director for Student Financial Assistance Neena Ali Associate Vice President & Controller
View Audit 31092 Questioned Costs: $1
Finding 38490 (2022-007)
Material Weakness 2022
Osborne County Memorial Hospital
KS
Questioned Costs Allowable Costs / Cost Principles Cash Management
Condition During the process of identifying expenses eligible under the COVID-19 Testing and Mitigation for Rural Health Clinics program, management did not reduce certain costs by estimated cost-based reimbursement to be received from Medicare. Views of responsible officials and planned corrective...
Condition During the process of identifying expenses eligible under the COVID-19 Testing and Mitigation for Rural Health Clinics program, management did not reduce certain costs by estimated cost-based reimbursement to be received from Medicare. Views of responsible officials and planned corrective actions Management will continue to refine processes to ensure only allowable costs are reported.
View Audit 36422 Questioned Costs: $1
Finding 38489 (2022-006)
Material Weakness 2022
Osborne County Memorial Hospital
KS
Questioned Costs Allowable Costs / Cost Principles Material Weakness
Condition During the process of completing the HRSA PRF reporting form, various reporting errors were made. Views of responsible officials and planned corrective actions We will review our current reporting processes and internal controls over PRF reporting to ensure all future reporting requiremen...
Condition During the process of completing the HRSA PRF reporting form, various reporting errors were made. Views of responsible officials and planned corrective actions We will review our current reporting processes and internal controls over PRF reporting to ensure all future reporting requirements are met.
View Audit 36422 Questioned Costs: $1
Finding 38488 (2022-005)
Material Weakness 2022
Osborne County Memorial Hospital
KS
Questioned Costs Allowable Costs / Cost Principles Cash Management
Condition During the process of identifying expenses incurred to prevent, prepare for or respond to the coronavirus pandemic, management did not reduce certain costs by estimated cost-based reimbursement to be received from Medicare and included certain cost items reimbursed through the COVID-19 Tes...
Condition During the process of identifying expenses incurred to prevent, prepare for or respond to the coronavirus pandemic, management did not reduce certain costs by estimated cost-based reimbursement to be received from Medicare and included certain cost items reimbursed through the COVID-19 Testing and Mitigation for Rural Health Clinics program (Federal Assistance Listing Number 93.697). Views of responsible officials and planned corrective actions Management will continue to refine processes to ensure only allowable costs are reported. Additionally, we have other costs in our cost tracking workbook we believe are allowable and sufficient to cover the $264,243 of questioned costs. We had intended to report these in the unreimbursed expenses section of the PRF reporting portal but inadvertently missed inputting them. Anticipated completion date Ongoing
View Audit 36422 Questioned Costs: $1
Finding 38452 (2022-002)
Significant Deficiency 2022
Sylacauga City Board of Education
AL
Questioned Costs Equipment & Real Property Management Procurement, Suspension & Debarment § 200.313
FINDING: The Board used money from the COVID-19 Education Stabilization Fund to Purchase a computer server in excess of $5,000 and failed to include the server in the fixed asset inventory as required. 2CRF Sections 200.313 (c) through (e) require equipment having a useful life of more than one year...
FINDING: The Board used money from the COVID-19 Education Stabilization Fund to Purchase a computer server in excess of $5,000 and failed to include the server in the fixed asset inventory as required. 2CRF Sections 200.313 (c) through (e) require equipment having a useful life of more than one year and a per-unit acquisition cost which equals or exceeds $5,000 must be maintained in the Board's property records. A computer server costing $40,440 was not properly classified as capitalized equipment and as such, was omitted from the Board's Fixed Asset Inventory. Recommendation: The Board should ensure that all equipment is properly recorded in the accounting records Fixed Asset Inventory. RESPONSE/VIEWS: The Board agrees with this finding. CORRECTIVE ACTION PLAN: The management of the Board was notified of the error and made the adjusting entries to correct the financial statements. Expenditures for non-capitalized equipment will be reviewed more carefully by the Technology Coordinator and CSFO. ANTICIPATED COMPLETION DATE: This finding has already been corrected as of 06/30/2023. CONTACT PERSON: Thomas Osborne (thomas.osborne@scsboe.org) (256-249-7007).
View Audit 30395 Questioned Costs: $1
Finding 38410 (2022-001)
Material Weakness 2022
St. Patrick Apartments Ii, Inc.
MD
Questioned Costs HUD Housing Programs Cash Management
A. Finding 2022-001 a. Comments on Findings and Recommendations 2022-001: Management has made the required residual receipts deposit based upon December 31, 2021, surplus cash in the amount of $12,564 on June 30, 2022.
A. Finding 2022-001 a. Comments on Findings and Recommendations 2022-001: Management has made the required residual receipts deposit based upon December 31, 2021, surplus cash in the amount of $12,564 on June 30, 2022.
View Audit 33862 Questioned Costs: $1
Finding 38383 (2022-001)
Material Weakness 2022
Yakima School District No. 7
WA
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles
Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs restricted purpose requirements. Name, address, and telephone of District contact person: Jacob Kuper Interim Executive Director of Financ...
Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs restricted purpose requirements. Name, address, and telephone of District contact person: Jacob Kuper Interim Executive Director of Finance 104 N 4th Ave Yakima, WA 98902 509.573.7045 Corrective action the auditee plans to take in response to the finding: The district will ensure that adequate internal controls are instituted for compliance with allowable activities and costs restricted purpose requirements. This will be accomplished via the following measures: ? Device checkout is being transitioned from a building-based function to being under the purview of Technology Services. This will create a greater fidelity to the process within a direct chain of command. ? Continued development of training materials and documentation to ensure all Technology Service team members understand any new processes and procedures. o Conduct training sessions to familiarize staff with the transitioned role and provide guidance on best practices for device checkout. o Regularly update and maintain the documentation to reflect any changes or improvements made to the device checkout processes. ? Create a standardized process to account for system limitations in documenting device checkout and create a manual process for data archival to account for the identified limitations of our systems. o Implement regular audits to verify the accuracy and completeness of the manual archival process. o Submission of a feature request to the system vendor- a comprehensive list of required features and enhancements identified by the audit will be submitted to vendor to address the limitations of the current inventory system. o Follow up with the vendor regularly to track progress and prioritize the requested features. ? Surveying Parents for Unmet Need Requirements- A survey will be conducted to establish an unmet need for students that already have devices and for those receiving devices. o Distribute the survey to parents through various channels, such as the district?s unified communication system, Student Information System (SIS), email, and contact by telephone to encourage a high response rate by emphasizing the importance of the verification for device checkout processes to proceed. Anticipated date to complete the corrective action: 08.31.23
View Audit 30751 Questioned Costs: $1
Finding 38315 (2022-001)
Significant Deficiency 2022
Community Teamwork, Inc.
MA
Questioned Costs Eligibility Internal Control / Segregation of Duties
Community Teamwork, Inc. agrees with this finding and will provide policies and guidance trainings to all staff on a weekly basis. CTI staff will be required to attend DHCD bi-monthly trainings. In addition, CTI has finalized the hiring of a Quality Control Manager who will start on November 28, 202...
Community Teamwork, Inc. agrees with this finding and will provide policies and guidance trainings to all staff on a weekly basis. CTI staff will be required to attend DHCD bi-monthly trainings. In addition, CTI has finalized the hiring of a Quality Control Manager who will start on November 28, 2022, and the addition of the Quality Control Manager will help provide ongoing internal quality control.
View Audit 25466 Questioned Costs: $1
Finding 38313 (2022-002)
Significant Deficiency 2022
Community Teamwork, Inc.
MA
Questioned Costs Matching / Level of Effort / Earmarking
The Director of Finance and Accounting will: ? Compare the indirect admin being charged on every state and federal contract to the most recent contract agreement and/or documents. ? Identify errors and inform the Director of Revenue and Reporting so that corrections can be made. Preventa...
The Director of Finance and Accounting will: ? Compare the indirect admin being charged on every state and federal contract to the most recent contract agreement and/or documents. ? Identify errors and inform the Director of Revenue and Reporting so that corrections can be made. Preventative Action to Prevent Future Recurrence: ? The Fiscal department is implementing a new ERP system (NetSuite) which includes a grants/contract module. This new software will allow for contract documents to be stored in a systematic manner for each federal; state, city and private contract, award or grant. ? The NetSuite System Administrators will ensure that contract documents for all active contracts are uploaded into NetSuite?s Grants Module and that relevant financial information is entered into the master record. ? Indirect admin revenue will be captured in the general ledger under a separate GL code to allow for visibility into the percentage of revenue billed. ? Reports will be generated identifying the funder type; name; contract number; allowable indirect admin rate; actual admin revenue and a calculation of the indirect rate based on indirect revenue and actual expenses for comparison purposes. ? The Director of Finance and Accounting/and or his or her designee will compare the level of indirect admin revenue billed to the funder against the contract stated indirect rate on a monthly basis.
View Audit 25466 Questioned Costs: $1
City of Peabody
MA
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring
CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Treasury The City of Peabody, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Powers & Sullivan, LLC 100 Qu...
CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Treasury The City of Peabody, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Powers & Sullivan, LLC 100 Quannapowitt Parkway, Suite 101 Wakefield, MA 01880 Audit period: July 1, 2021 through June 30, 2022 The finding from the June 30, 2022, schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. DEPARTMENT OF EDUCATION Passed through Massachusetts Department of Elementary and Secondary Education Education Stabilization Fund Education Stabilization Fund Federal Assistance Listing No. 84.425, 84.425C, 84.425D and 84.425U 2022-003: Controls for Monitoring Payroll Charged to the Grant Compliance Requirement: Allowable Costs/Cost Principles Type of Finding: Compliance and Internal Control Over Compliance ? Other Matter Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal Awards are expended only for allowable activities and that the costs of goods and services charged to Federal awards are allowable and in accordance with applicable cost principles. Condition: Payroll expenditures charged to the Education Stabilization Fund grant are required to be supported with documentation (i.e., semi-annual certifications and personnel activity reports) substantiating that the employees are eligible to be charged to the grant and that the payroll charged relates to time spent accomplishing grant objectives. The City utilizes semi-annual time and effort certification forms to document the eligibility of the employees paid out of the grant. These forms, however, were not consistently completed for each employee charged out of the grant. Furthermore, the forms that were completed did not include all data required by federal and state guidelines. Context: The City did not maintain sufficient documentation to demonstrate compliance with federal and state time and effort reporting requirements in accordance with the provisions of Title 2 U.S. Code of Federal Regulations Part 225 Cost Principals for State, Local, and Indian Tribal Governments. Effect: The City has not complied with the federal and state time and effort reporting requirements. Cause: Management has not established written guidelines and procedures outlining the time and effort reporting and documentation requirements that department heads must adhere with to ensure compliance with federal and state time and effort reporting requirements. Such guidelines and procedures should indicate under what circumstances semi-annual certifications and personnel activity reports (PARS) are required. Management also has not adopted and implemented standardized forms that include all data as required by federal and state guidelines to demonstrate compliance with these requirements. Questioned Costs: Total payroll costs charged to the grant in 2022 totaled $2,997,132, which was paid on a bi-weekly basis throughout the year. Three of the pay periods were selected for testing, which totaled $241,339 for 73 employees paid out of the grant during those pay periods. From the pay periods selected for testing, the following known questioned costs were identified: "SEE CORRECTIVE ACTION PLAN FOR TABLE" Repeat Finding: This matter was reported as a finding in the previous year as finding 2021-004. Recommendation: The City should establish written policies and procedures outlining the time and effort reporting and documentation requirements that must be adhered with to ensure compliance with federal and state time and effort reporting requirements. Management should adopt and implement standardized forms that include all data required by federal and state guidelines and provide training to ensure that program personnel understand the time and effort reporting requirements. Views of Responsible Officials and Planned Corrective Actions: The School District immediately began redesigning the form used for time and effort reporting, and the School District will immediately begin reissuing and recollecting the forms for the education stabilization grant for 2022, as well as into future periods. If the Oversight Agency has questions regarding this plan, please call Samuel Rippin, School Business Manager, at 978-536-6520. Sincerely yours, Samuel Rippin School Business Manager City of Peabody
View Audit 32942 Questioned Costs: $1
City of Peabody
MA
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring
CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Treasury The City of Peabody, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Powers & Sullivan, LLC 100 Qu...
CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Treasury The City of Peabody, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Powers & Sullivan, LLC 100 Quannapowitt Parkway, Suite 101 Wakefield, MA 01880 Audit period: July 1, 2021 through June 30, 2022 The finding from the June 30, 2022, schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. DEPARTMENT OF EDUCATION Passed through Massachusetts Department of Elementary and Secondary Education Title I Grants to Local Educational Agencies Title I Grants to Local Educational Agencies Federal Assistance Listing No. 84.010 2022-002: Controls for Monitoring Payroll Charged to the Grant Compliance Requirement: Allowable Costs/Cost Principles Type of Finding: Compliance and Internal Control Over Compliance ? Other Matter Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal Awards are expended only for allowable activities and that the costs of goods and services charged to Federal awards are allowable and in accordance with applicable cost principles. Condition: Payroll expenditures charged to the Title I grant are required to be supported with documentation (i.e., semi-annual certifications and personnel activity reports) substantiating that the employees are eligible to be charged to the grant and that the payroll charged relates to time spent accomplishing grant objectives. The City utilizes semi-annual time and effort certification forms to document the eligibility of the employees paid out of the grant. These forms, however, were not consistently completed for each employee charged out of the grant. Furthermore, the forms that were completed did not include all data required by federal and state guidelines. Context: The City did not maintain sufficient documentation to demonstrate compliance with federal and state time and effort reporting requirements in accordance with the provisions of Title 2 U.S. Code of Federal Regulations Part 225 Cost Principals for State, Local, and Indian Tribal Governments. Effect: The City has not complied with the federal and state time and effort reporting requirements. Cause: Management has not established written guidelines and procedures outlining the time and effort reporting and documentation requirements that department heads must adhere with to ensure compliance with federal and state time and effort reporting requirements. Such guidelines and procedures should indicate under what circumstances semi-annual certifications and personnel activity reports (PARS) are required. Management also has not adopted and implemented standardized forms that include all data as required by federal and state guidelines to demonstrate compliance with these requirements. Questioned Costs: Total payroll costs charged to the grant in 2022 totaled $1,114,060, which was paid on a bi-weekly basis throughout the year. Three of the pay periods were selected for testing, which totaled $76,705 for 25 employees paid out of the grant during those pay periods. From the pay periods selected for testing, the following known questioned costs were identified: "SEE CORRECTIVE ACTION PLAN FOR TABLE" Repeat Finding: This matter was reported as a finding in the previous year as finding 2021-003. Recommendation: The City should establish written policies and procedures outlining the time and effort reporting and documentation requirements that must be adhered with to ensure compliance with federal and state time and effort reporting requirements. Management should adopt and implement standardized forms that include all data required by federal and state guidelines, and provide training to ensure that program personnel understand the time and effort reporting requirements. Views of Responsible Officials and Planned Corrective Actions: The School District immediately began redesigning the form used for time and effort reporting, and the School District will immediately begin reissuing and recollecting the forms for the Title I grant for 2022, as well as into future periods. If the Oversight Agency has questions regarding this plan, please call Samuel Rippin, School Business Manager, at 978-536-6520. Sincerely yours, Samuel Rippin School Business Manager City of Peabody
View Audit 32942 Questioned Costs: $1
City of Peabody
MA
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring
CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Treasury The City of Peabody, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Powers & Sullivan, LLC 100 Qu...
CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Treasury The City of Peabody, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Powers & Sullivan, LLC 100 Quannapowitt Parkway, Suite 101 Wakefield, MA 01880 Audit period: July 1, 2021 through June 30, 2022 The finding from the June 30, 2022, schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. DEPARTMENT OF EDUCATION Passed through Massachusetts Department of Elementary and Secondary Education Special Education Cluster Special Education Grants to States Federal Assistance Listing No. 84.027 Special Education Preschool Grants Federal Assistance Listing No. 84.173 2022-001: Controls for Monitoring Payroll Charged to the Grant Compliance Requirement: Allowable Costs/Cost Principles Type of Finding: Compliance and Internal Control Over Compliance ? Other Matter Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal Awards are expended only for allowable activities and that the costs of goods and services charged to Federal awards are allowable and in accordance with applicable cost principles. Condition: Payroll expenditures charged to the Special Education Cluster grant are required to be supported with documentation (i.e., semi-annual certifications and personnel activity reports) substantiating that the employees are eligible to be charged to the grant and that the payroll charged relates to time spent accomplishing grant objectives. The City utilizes semi-annual time and effort certification forms to document the eligibility of the employees paid out of the grant. These forms, however, were not consistently completed for each employee charged out of the grant. Furthermore, the forms that were completed did not include all data required by federal and state guidelines. Context: The City did not maintain sufficient documentation to demonstrate compliance with federal and state time and effort reporting requirements in accordance with the provisions of Title 2 U.S. Code of Federal Regulations Part 225 Cost Principals for State, Local, and Indian Tribal Governments. Effect: The City has not complied with the federal and state time and effort reporting requirements. Cause: Management has not established written guidelines and procedures outlining the time and effort reporting and documentation requirements that department heads must adhere with to ensure compliance with federal and state time and effort reporting requirements. Such guidelines and procedures should indicate under what circumstances semi-annual certifications and personnel activity reports (PARS) are required. Management also has not adopted and implemented standardized forms that include all data as required by federal and state guidelines to demonstrate compliance with these requirements. Questioned Costs: Total payroll costs charged to the grant in 2022 totaled $2,026,400, which was paid on a bi-weekly basis throughout the year. Three of the pay periods were selected for testing, which totaled $136,921 for 72 employees paid out of the grant during those pay periods. From the pay periods selected for testing, the following known questioned costs were identified: "SEE CORRECTIVE ACTION PLAN FOR TABLE" Repeat Finding: This matter was reported as a finding in the previous year as finding 2021-002. Recommendation: The City should establish written policies and procedures outlining the time and effort reporting and documentation requirements that must be adhered with to ensure compliance with federal and state time and effort reporting requirements. Management should adopt and implement standardized forms that include all data required by federal and state guidelines and provide training to ensure that program personnel understand the time and effort reporting requirements. Views of Responsible Officials and Planned Corrective Actions: The School District immediately began redesigning the form used for time and effort reporting, and the School District will immediately begin reissuing and recollecting the forms for the special education grant for 2022, as well as into future periods. If the Oversight Agency has questions regarding this plan, please call Samuel Rippin, School Business Manager, at 978-536-6520. Sincerely yours, Samuel Rippin School Business Manager City of Peabody
View Audit 32942 Questioned Costs: $1
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