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Okaloosa Walton Homeless Continuum of Care, Opportunity, Inc.
FL
Questioned Costs Internal Control / Segregation of Duties
Views of Responsible Official: Current management indicated that the former Executive Director of HHA, former Finance Director of HHA, and a former employee were employed by HHA, and the former Executive Director and Finance Director controlled all aspects of HHA?s management and finances during the...
Views of Responsible Official: Current management indicated that the former Executive Director of HHA, former Finance Director of HHA, and a former employee were employed by HHA, and the former Executive Director and Finance Director controlled all aspects of HHA?s management and finances during the relevant audited period. The former Executive Director?s employment with HHA was terminated on October 10, 2022. The former Finance Director?s employment with HHA was terminated on October 20, 2022. The third employee?s employment with HHA was terminated on October 11, 2022. Additionally, all but two of the Board of Directors who served during the period in which the irregularities occurred have been replaced. HHA appointed the current Executive Director, Crystal Harrison (?Executive Director?), on October 10, 2022, as Interim Executive Director and promoted her to the position of Executive Director on October 26, 2022. The current Executive Director has diligently searched for all documents and records for all purchases, expenses, and cash distributions at issue during the former Executive Director?s tenure as Executive Director. However, no such documents or records were located on site at HHA?s offices or on HHA?s computers or devices. In early April 2023, HHA?s attorney served the former Executive Director, former Finance Director, and former employee with a demand to produce the missing documents and records but each responded that they had no such documents or records in their possession. Unfortunately, because of the actions of the former Executive Director, Finance Director, and employee, HHA lacks sufficient operating funds to pursue a civil suit to recover the losses caused by these former employees. Further, HHA?s errors and omissions insurance policy only covers third-party claims. As such, HHA has directed its attorney to take all appropriate action to pursue criminal charges of grand theft/embezzlement and fraud against these former employees upon completion of the audit. HHA?s attorney has already reached out to law enforcement to begin this process. Once the formal criminal complaint is filed, law enforcement will be empowered to subpoena the missing documents and records (should said documents and records still exist) from the former employees, as well as their banking and financial records (including tax returns) to track the suspicious expenses and cash distributions at issue. The current Executive Director, with the full support of HHA?s Board, is committed to taking all action necessary to ensure compliance with the rules and procedures already in place regarding expenses and cash distributions, as well as to enact new enhanced procedures for periodic reviews of these procedures to timely detect deficiencies and ensure compliance going forward. In addition, the current Executive Director will implement a process to ensure that backup records are maintained electronically as well as in a paper form.
View Audit 33406 Questioned Costs: $1
Okaloosa Walton Homeless Continuum of Care, Opportunity, Inc.
FL
Questioned Costs Internal Control / Segregation of Duties
Views of Responsible Official: Current management indicated that the former Executive Director of HHA, former Finance Director of HHA, and a former employee were employed by HHA, and the former Executive Director and Finance Director controlled all aspects of HHA?s management and finances during the...
Views of Responsible Official: Current management indicated that the former Executive Director of HHA, former Finance Director of HHA, and a former employee were employed by HHA, and the former Executive Director and Finance Director controlled all aspects of HHA?s management and finances during the relevant audited period. The former Executive Director?s employment with HHA was terminated on October 10, 2022. The former Finance Director?s employment with HHA was terminated on October 20, 2022. The third employee?s employment with HHA was terminated on October 11, 2022. Additionally, all but two of the Board of Directors who served during the period in which the irregularities occurred have been replaced. HHA appointed the current Executive Director, Crystal Harrison (?Executive Director?), on October 10, 2022, as Interim Executive Director and promoted her to the position of Executive Director on October 26, 2022. The current Executive Director has diligently searched for all documents and records for all purchases, expenses, and cash distributions at issue during the former Executive Director?s tenure as Executive Director. However, no such documents or records were located on site at HHA?s offices or on HHA?s computers or devices. In early April 2023, HHA?s attorney served the former Executive Director, former Finance Director, and former employee with a demand to produce the missing documents and records but each responded that they had no such documents or records in their possession. Unfortunately, because of the actions of the former Executive Director, Finance Director, and employee, HHA lacks sufficient operating funds to pursue a civil suit to recover the losses caused by these former employees. Further, HHA?s errors and omissions insurance policy only covers third-party claims. As such, HHA has directed its attorney to take all appropriate action to pursue criminal charges of grand theft/embezzlement and fraud against these former employees upon completion of the audit. HHA?s attorney has already reached out to law enforcement to begin this process. Once the formal criminal complaint is filed, law enforcement will be empowered to subpoena the missing documents and records (should said documents and records still exist) from the former employees, as well as their banking and financial records (including tax returns) to track the suspicious expenses and cash distributions at issue. The current Executive Director, with the full support of HHA?s Board, is committed to taking all action necessary to ensure compliance with the rules and procedures already in place regarding expenses and cash distributions, as well as to enact new enhanced procedures for periodic reviews of these procedures to timely detect deficiencies and ensure compliance going forward. In addition, the current Executive Director will implement a process to ensure that backup records are maintained electronically as well as in a paper form.
View Audit 33406 Questioned Costs: $1
Okaloosa Walton Homeless Continuum of Care, Opportunity, Inc.
FL
Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking
Views of Responsible Official: Current management indicated that the former Executive Director of HHA, former Finance Director of HHA, and a former employee were employed by HHA, and the former Executive Director and Finance Director controlled all aspects of HHA?s management and finances during the...
Views of Responsible Official: Current management indicated that the former Executive Director of HHA, former Finance Director of HHA, and a former employee were employed by HHA, and the former Executive Director and Finance Director controlled all aspects of HHA?s management and finances during the relevant audited period. The former Executive Director?s employment with HHA was terminated on October 10, 2022. The former Finance Director?s employment with HHA was terminated on October 20, 2022. The third employee?s employment with HHA was terminated on October 11, 2022. Additionally, all but two of the Board of Directors who served during the period in which the irregularities occurred have been replaced. HHA appointed the current Executive Director, Crystal Harrison (?Executive Director?), on October 10, 2022, as Interim Executive Director and promoted her to the position of Executive Director on October 26, 2022. The current Executive Director has diligently searched for all documents and records for all purchases, expenses, and cash distributions at issue during the former Executive Director?s tenure as Executive Director. However, no such documents or records were located on site at HHA?s offices or on HHA?s computers or devices. In early April 2023, HHA?s attorney served the former Executive Director, former Finance Director, and former employee with a demand to produce the missing documents and records but each responded that they had no such documents or records in their possession. Unfortunately, because of the actions of the former Executive Director, Finance Director, and employee, HHA lacks sufficient operating funds to pursue a civil suit to recover the losses caused by these former employees. Further, HHA?s errors and omissions insurance policy only covers third-party claims. As such, HHA has directed its attorney to take all appropriate action to pursue criminal charges of grand theft/embezzlement and fraud against these former employees upon completion of the audit. HHA?s attorney has already reached out to law enforcement to begin this process. Once the formal criminal complaint is filed, law enforcement will be empowered to subpoena the missing documents and records (should said documents and records still exist) from the former employees, as well as their banking and financial records (including tax returns) to track the suspicious expenses and cash distributions at issue. The current Executive Director, with the full support of HHA?s Board, is committed to taking all action necessary to ensure compliance with the rules and procedures already in place regarding expenses and cash distributions, as well as to enact new enhanced procedures for periodic reviews of these procedures to timely detect deficiencies and ensure compliance going forward. In addition, the current Executive Director will implement a process to ensure that backup records are maintained electronically as well as in a paper form.
View Audit 33406 Questioned Costs: $1
Okaloosa Walton Homeless Continuum of Care, Opportunity, Inc.
FL
Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles
Views of Responsible Official: Current management indicated that the former Executive Director of HHA, former Finance Director of HHA, and a former employee were employed by HHA, and the former Executive Director and Finance Director controlled all aspects of HHA?s management and finances during the...
Views of Responsible Official: Current management indicated that the former Executive Director of HHA, former Finance Director of HHA, and a former employee were employed by HHA, and the former Executive Director and Finance Director controlled all aspects of HHA?s management and finances during the relevant audited period. The former Executive Director?s employment with HHA was terminated on October 10, 2022. The former Finance Director?s employment with HHA was terminated on October 20, 2022. The third employee?s employment with HHA was terminated on October 11, 2022. Additionally, all but two of the Board of Directors who served during the period in which the irregularities occurred have been replaced. HHA appointed the current Executive Director, Crystal Harrison (?Executive Director?), on October 10, 2022, as Interim Executive Director and promoted her to the position of Executive Director on October 26, 2022. The current Executive Director has diligently searched for all documents and records for all purchases, expenses, and cash distributions at issue during the former Executive Director?s tenure as Executive Director. However, no such documents or records were located on site at HHA?s offices or on HHA?s computers or devices. In early April 2023, HHA?s attorney served the former Executive Director, former Finance Director, and former employee with a demand to produce the missing documents and records but each responded that they had no such documents or records in their possession. Unfortunately, because of the actions of the former Executive Director, Finance Director, and employee, HHA lacks sufficient operating funds to pursue a civil suit to recover the losses caused by these former employees. Further, HHA?s errors and omissions insurance policy only covers third-party claims. As such, HHA has directed its attorney to take all appropriate action to pursue criminal charges of grand theft/embezzlement and fraud against these former employees upon completion of the audit. HHA?s attorney has already reached out to law enforcement to begin this process. Once the formal criminal complaint is filed, law enforcement will be empowered to subpoena the missing documents and records (should said documents and records still exist) from the former employees, as well as their banking and financial records (including tax returns) to track the suspicious expenses and cash distributions at issue. The current Executive Director, with the full support of HHA?s Board, is committed to taking all action necessary to ensure compliance with the rules and procedures already in place regarding expenses and cash distributions, as well as to enact new enhanced procedures for periodic reviews of these procedures to timely detect deficiencies and ensure compliance going forward. In addition, the current Executive Director will implement a process to ensure that backup records are maintained electronically as well as in a paper form.
View Audit 33406 Questioned Costs: $1
Okaloosa Walton Homeless Continuum of Care, Opportunity, Inc.
FL
Questioned Costs Procurement, Suspension & Debarment § 200.320
Views of Responsible Official: Current management indicated that the former Executive Director of HHA, former Finance Director of HHA, and a former employee were employed by HHA, and the former Executive Director and Finance Director controlled all aspects of HHA?s management and finances during the...
Views of Responsible Official: Current management indicated that the former Executive Director of HHA, former Finance Director of HHA, and a former employee were employed by HHA, and the former Executive Director and Finance Director controlled all aspects of HHA?s management and finances during the relevant audited period. The former Executive Director?s employment with HHA was terminated on October 10, 2022. The former Finance Director?s employment with HHA was terminated on October 20, 2022. The third employee?s employment with HHA was terminated on October 11, 2022. Additionally, all but two of the Board of Directors who served during the period in which the irregularities occurred have been replaced. HHA appointed the current Executive Director, Crystal Harrison (?Executive Director?), on October 10, 2022, as Interim Executive Director and promoted her to the position of Executive Director on October 26, 2022. The current Executive Director has diligently searched for all documents and records for all purchases, expenses, and cash distributions at issue during the former Executive Director?s tenure as Executive Director. However, no such documents or records were located on site at HHA?s offices or on HHA?s computers or devices. In early April 2023, HHA?s attorney served the former Executive Director, former Finance Director, and former employee with a demand to produce the missing documents and records but each responded that they had no such documents or records in their possession. Unfortunately, because of the actions of the former Executive Director, Finance Director, and employee, HHA lacks sufficient operating funds to pursue a civil suit to recover the losses caused by these former employees. Further, HHA?s errors and omissions insurance policy only covers third-party claims. As such, HHA has directed its attorney to take all appropriate action to pursue criminal charges of grand theft/embezzlement and fraud against these former employees upon completion of the audit. HHA?s attorney has already reached out to law enforcement to begin this process. Once the formal criminal complaint is filed, law enforcement will be empowered to subpoena the missing documents and records (should said documents and records still exist) from the former employees, as well as their banking and financial records (including tax returns) to track the suspicious expenses and cash distributions at issue. The current Executive Director, with the full support of HHA?s Board, is committed to taking all action necessary to ensure compliance with the rules and procedures already in place regarding expenses and cash distributions, as well as to enact new enhanced procedures for periodic reviews of these procedures to timely detect deficiencies and ensure compliance going forward. In addition, the current Executive Director will implement a process to ensure that backup records are maintained electronically as well as in a paper form.
View Audit 33406 Questioned Costs: $1
Finding 30876 (2022-004)
Material Weakness 2022
Okaloosa Walton Homeless Continuum of Care, Opportunity, Inc.
FL
Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring
Views of Responsible Official: Current management indicated that the former Executive Director of HHA, former Finance Director of HHA, and a former employee were employed by HHA, and the former Executive Director and Finance Director controlled all aspects of HHA?s management and finances during the...
Views of Responsible Official: Current management indicated that the former Executive Director of HHA, former Finance Director of HHA, and a former employee were employed by HHA, and the former Executive Director and Finance Director controlled all aspects of HHA?s management and finances during the relevant audited period. The former Executive Director?s employment with HHA was terminated on October 10, 2022. The former Finance Director?s employment with HHA was terminated on October 20, 2022. The third employee?s employment with HHA was terminated on October 11, 2022. Additionally, all but two of the Board of Directors who served during the period in which the irregularities occurred have been replaced. HHA appointed the current Executive Director, Crystal Harrison (?Executive Director?), on October 10, 2022, as Interim Executive Director and promoted her to the position of Executive Director on October 26, 2022. The current Executive Director has diligently searched for all documents and records for all purchases, expenses, and cash distributions at issue during the former Executive Director?s tenure as Executive Director. However, no such documents or records were located on site at HHA?s offices or on HHA?s computers or devices. In early April 2023, HHA?s attorney served the former Executive Director, former Finance Director, and former employee with a demand to produce the missing documents and records but each responded that they had no such documents or records in their possession. Unfortunately, because of the actions of the former Executive Director, Finance Director, and employee, HHA lacks sufficient operating funds to pursue a civil suit to recover the losses caused by these former employees. Further, HHA?s errors and omissions insurance policy only covers third-party claims. As such, HHA has directed its attorney to take all appropriate action to pursue criminal charges of grand theft/embezzlement and fraud against these former employees upon completion of the audit. HHA?s attorney has already reached out to law enforcement to begin this process. Once the formal criminal complaint is filed, law enforcement will be empowered to subpoena the missing documents and records (should said documents and records still exist) from the former employees, as well as their banking and financial records (including tax returns) to track the suspicious expenses and cash distributions at issue. The current Executive Director, with the full support of HHA?s Board, is committed to taking all action necessary to ensure compliance with the rules and procedures already in place regarding expenses and cash distributions, as well as to enact new enhanced procedures for periodic reviews of these procedures to timely detect deficiencies and ensure compliance going forward. In addition, the current Executive Director will implement a process to ensure that backup records are maintained electronically as well as in a paper form.
View Audit 33406 Questioned Costs: $1
Finding 30872 (2022-001)
Material Weakness 2022
Westerly Housing Authority
RI
Questioned Costs HUD Housing Programs Special Tests & Provisions
2022-001 ? SPECIAL TESTS & PROVISIONS: RENT REASONABLENESS Material Weakness/Material Noncompliance U.S. Department of Housing and Urban Development ALN #: 14.871 ? Housing Voucher Cluster Auditee?s Response and Planned Corrective Action The Westerly Housing Organization hired the public accounting ...
2022-001 ? SPECIAL TESTS & PROVISIONS: RENT REASONABLENESS Material Weakness/Material Noncompliance U.S. Department of Housing and Urban Development ALN #: 14.871 ? Housing Voucher Cluster Auditee?s Response and Planned Corrective Action The Westerly Housing Organization hired the public accounting firm, MARCUM to perform and file the organizations 2022 annual required audit and financial statements required by HUD. We do not expect any further issues with performing an assessment to determine if the rent requested by the landlord is reasonable for new admissions. Due to a turnover in administration in the Housing Choice Voucher program, the new Housing Choice Voucher Coordinator was still in training when the audit was conducted. The coordinator had started reviewing the files and realized the rent reasonableness was not listed in all files and was informed by the auditor the files contained an outdated rent reasonableness form. At that time, the auditor forwarded an updated rent reasonableness form. The organization has since implemented a new written policy and submitted a new form provided by our auditor to enable assessing rent reasonableness for new admissions. The organization can ensure that HAP payments to landlords are reasonable by surveying several listings of available comparable unassisted units for rent throughout the local area on websites such as Apartments.com, Zillow.com, Turelia.com and reached out to area Real Estate companies. The organization will secure training for all housing authority program employees with necessary updates and HUD changes regarding rent reasonableness on an ongoing basis. The organization will consistently review the information for rent reasonableness standards required from HUD and make any necessary changes immediately. Planned Implementation Date of Corrective Action: May 2023 Person Responsible for Corrective Action: Lucienne Andrew, Executive Director
View Audit 26858 Questioned Costs: $1
Finding 30837 (2022-001)
Significant Deficiency 2022
McPherson College
KS
Questioned Costs Student Financial Aid Significant Deficiency
Finding 2022-001: Federal Pell Grant Over-awards Corrective Action Plan: We concur with the auditor?s finding. We have reviewed our processes related to verifications and have established a review procedure to catch errors. A second person will be reviewing all verification adjustments to ensure acc...
Finding 2022-001: Federal Pell Grant Over-awards Corrective Action Plan: We concur with the auditor?s finding. We have reviewed our processes related to verifications and have established a review procedure to catch errors. A second person will be reviewing all verification adjustments to ensure accuracy. We are also adding a step to our Pell reconciliation process to verify that the Pell awarded to the student is the same as the amount approved by the Department of Education. Contact Person Responsible for Corrective Action: Andy Olsen, Director of Financial Aid Anticipated Completion Date: Corrective action was completed in September.
View Audit 35595 Questioned Costs: $1
Missouri Voa Elderly Housing, Inc. (new Northside Village)
LA
Questioned Costs HUD Housing Programs Reporting
Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. Management will return the funds to the replacement reserve account. Completion Date: August 16, 2022
Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. Management will return the funds to the replacement reserve account. Completion Date: August 16, 2022
View Audit 27987 Questioned Costs: $1
Finding 30785 (2022-001)
Material Weakness 2022
Sedro-Woolley School District No. 101
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 and restricted purpose requirements. Name, address, and telephone of District contact person: Brett Greenwood 801 Trail Road Sedro-Woolley, W...
Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs and restricted purpose requirements. Name, address, and telephone of District contact person: Brett Greenwood 801 Trail Road Sedro-Woolley, WA. 98284 360-855-3500 Corrective action the auditee plans to take in response to the finding: The District used the Emergency Connectivity Funds (ECF) to provide a laptop to every student when we were forced to close due to covid-19. This felt like an emergency situation to us and we were focused on finding ways to deliver curriculum while students were at home. We were not aware of the unmet need requirement for this funding, so we accept the finding. Corrective Action: if we are awarded Emergency Connectivity Funds in the future, we will address the unmet needs criteria to ensure these funds are spent per the grant requirements. Anticipated date to complete the corrective action: Immediately
View Audit 26730 Questioned Costs: $1
Finding 30784 (2022-001)
Material Weakness 2022
Anacortes School District No. 103
WA
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles
The Anacortes School District feels this audit finding is specific to the Emergency Connectivity Fund and has decided not to claim any funds in a recently awarded allocation. Additionally, the District will not apply for any Emergency Connectivity Fund grants in the future.
The Anacortes School District feels this audit finding is specific to the Emergency Connectivity Fund and has decided not to claim any funds in a recently awarded allocation. Additionally, the District will not apply for any Emergency Connectivity Fund grants in the future.
View Audit 26729 Questioned Costs: $1
Finding 30776 (2022-002)
Significant Deficiency 2022
Los Angeles Community College District
CA
Questioned Costs Student Financial Aid Internal Control / Segregation of Duties
A. Incorrect Calculation of Return of Title IV Funds The student in question has an unusual circumstance because the college canceled the last enrolled class. The student was correctly identified as a withdrawal through an external student information system (SIS) query designed to identify student...
A. Incorrect Calculation of Return of Title IV Funds The student in question has an unusual circumstance because the college canceled the last enrolled class. The student was correctly identified as a withdrawal through an external student information system (SIS) query designed to identify students with unusual circumstances not currently identified by the R2T4 program. Unfortunately, the R2T4 worksheet was not manually added to the SIS due to an inadvertent oversight. We believe this is an isolated incident, but in order to automate the manual process, CFAU requested the Office of Information Technology to incorporate the external query logic into the R2T4 program. The worksheet has been manually added. Note that the internal controls have been substantially strengthened which has reduced the number of students impacted year-over-year. B. Untimely Notification of Grant Overpayment to Students and Secretary The college inadvertently failed to report the student overpayment to NSDLS timely. Due to SIS communication limitations with this last batch for the summer 2022 term, the District was unable to send the notification through SIS and had to send the R2T4 OP notification outside of SIS manually resulting in the late notification. C. Distance Education Courses ? Lack of Formal Process to Determine Accuracy of Student Withdrawal Date With regards to student withdrawal dates as it relates to DE courses, the District will provide communications to all faculty throughout the semester instructing them to assess individual student participation in the class and to exclude students from the class if prior to exclusion deadlines, or drop students if exclusion deadlines have passed. The communications will refer to the Academic Senate guidelines on regular and substantive interaction and use of authentic assessments to ensure that active participation is being effectively evaluated. Communications will be times around core deadlines for enrollment and financial aid processes. The DE Coordinators will be informed of the new standard to supplement the existing required and optional trainings currently provided to teaching faculty. This process will be implemented in Fall 2022. Personnel responsible for implementation: Steve Giorgi Position of responsible personnel: CFAU Financial Aid Manager Expected Date of Implementation: Fall 2022
View Audit 27427 Questioned Costs: $1
Finding 30775 (2022-001)
Significant Deficiency 2022
Los Angeles Community College District
CA
Questioned Costs Student Financial Aid Eligibility § 200.303
The District has already developed an automated summer Pell solution. The solution has been tested by the field and Central Financial Aid Unit (CFAU) and will be implemented Summer 2023. Personnel responsible for implementation: Steve Giorgi Position of responsible personnel: CFAU Financial Aid Ma...
The District has already developed an automated summer Pell solution. The solution has been tested by the field and Central Financial Aid Unit (CFAU) and will be implemented Summer 2023. Personnel responsible for implementation: Steve Giorgi Position of responsible personnel: CFAU Financial Aid Manager Expected date of Implementation: Summer 2023
View Audit 27427 Questioned Costs: $1
Clinton Prairie School Corporation
IN
Questioned Costs Internal Control / Segregation of Duties Cash Management § 200.303
Finding 2022-005 ?Medicaid ? Eligibility Contact Person Responsible for Corrective Action: Scott Miller, Heather Lawson Contact Phone Number: 765-659-1339 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The School Corp switched Medicaid provi...
Finding 2022-005 ?Medicaid ? Eligibility Contact Person Responsible for Corrective Action: Scott Miller, Heather Lawson Contact Phone Number: 765-659-1339 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The School Corp switched Medicaid providers in FY23, and will monitor the new provide to ensure compliance with the federal requirements. Anticipated Completion Date: June 30, 2023
View Audit 26817 Questioned Costs: $1
Finding 30681 (2022-004)
Material Weakness 2022
Saint Elizabeth Shelter Corporation, Inc.
NM
Questioned Costs Procurement, Suspension & Debarment § 200.303 § 200.320
Recommendation: We recommend that the procurement policy be updated to follow current procedures or train employees to ensure policies are followed. Action Taken: Management partially agrees with the finding. Multiple quotes were received for most expenditures. An exception, as was explained previo...
Recommendation: We recommend that the procurement policy be updated to follow current procedures or train employees to ensure policies are followed. Action Taken: Management partially agrees with the finding. Multiple quotes were received for most expenditures. An exception, as was explained previously, were items only available from a single source. Specifically, the mailboxes at SF Suites could only be refurbished by Wolfgrass. However, management does agree that the record-keeping of those quotes was not adequate and will update procedures to address this area of concern. All purchases over $10K will receive board approval. Due Date of Completion: Immediately Responsible Official: Katie Rodriguez, Accountant and Michael Bartlett, CFO
View Audit 25079 Questioned Costs: $1
Finding 30628 (2022-013)
Material Weakness 2022
Charter County of Wayne, Michigan
MI
Questioned Costs Material Weakness Matching / Level of Effort / Earmarking § 200.303
Federal Program: ALN 21.023, Department of the Treasury, COVID-19 Emergency Rental Assistance Program Condition per Auditor: The County did not have adequate controls in place to ensure that payments to beneficiaries were calculated correctly. Planned Corrective Action: Management will implement a...
Federal Program: ALN 21.023, Department of the Treasury, COVID-19 Emergency Rental Assistance Program Condition per Auditor: The County did not have adequate controls in place to ensure that payments to beneficiaries were calculated correctly. Planned Corrective Action: Management will implement and follow a process of reviewing of consultant administered activity for accuracy by internal County representative. Anticipated Completion Date: 9/30/2024 Responsible Contact Person: Hassan Sheikh
View Audit 26048 Questioned Costs: $1
University of California
CA
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring
2022-005 ? HEERF Institutional portion unallowable costs Cluster: Not applicable Sponsoring Agency: Department of Education Award Names: COVID-19 Higher Education Emergency Relief Fund (HEERF) II and III Institutional Portions Award Numbers: P425F202269 and P425F201852 - 20A Assistance Listing Titl...
2022-005 ? HEERF Institutional portion unallowable costs Cluster: Not applicable Sponsoring Agency: Department of Education Award Names: COVID-19 Higher Education Emergency Relief Fund (HEERF) II and III Institutional Portions Award Numbers: P425F202269 and P425F201852 - 20A Assistance Listing Title: COVID-19 HEERF Institutional Portion Assistance Listing Number: 84.425F Award Year: 2020-2022 Pass-through entity: Not applicable Campus 1 Questioned costs will be reversed by March 31, 2023. Currently, no scholarship expenditures have been incurred in fiscal year 2023 from HEERF institutional funds, and a final review of expenditures made from HEERF institutional funds will be completed by the end of fiscal year 2023. Campus 2 The affected campus acknowledges and agrees with the finding. The campus will develop and implement a formal review of the eligibility analysis that includes upfront documentation of the calculation of amounts to be charged on the award. In 2022, the $1,345,330 real estate revenue loss transaction was reversed, triggering the necessary refund in the draw system, to be performed consistent with institutional policy and procedure for refunds to federal sponsors. In January 2023, the HEERF quarterly reporting was updated to reflect this, posted to the campus HEERF Reporting website, and emailed to the Department of Education. Separately, campus immediately worked to determine if the funds could be used for other allowable purposes. As of February 2023, all of the amount previously returned has been re-purposed, fully documented to ensure allowable use of HEERF institutional funding including CFO review and approval, and re-drawn in the federal draw system. In regards to the fringe benefit rate that was not supported, by June 2023, the campus will work with the affected department and the campus recharge rate review committee to document the fringe rate calculation and approval to substantiate allowable costs included on the award. For inquiries regarding this finding, please contact Bobbi McCracken at (951) 827-3303 and Nickolaus Lekovish (858) 534-0660 who are responsible for the corrective action.
View Audit 24869 Questioned Costs: $1
Dove, Inc.
IL
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles
Recommendation: We recommend that Dove, Inc. review internal processes in calculations and reviews to better ensure compliance with grant requirements for eligible costs. Additionally, we recommend training for staff to ensure consistency in allowable cost calculations and the review process. Man...
Recommendation: We recommend that Dove, Inc. review internal processes in calculations and reviews to better ensure compliance with grant requirements for eligible costs. Additionally, we recommend training for staff to ensure consistency in allowable cost calculations and the review process. Management's Response: Management is in agreement with this finding. The internal checklists and cost reimbursement calculations will be reviewed for accuracy and consistency in the event that such funding is received in the future.
View Audit 34854 Questioned Costs: $1
Finding 30537 (2022-001)
Material Weakness 2022
Hendersonville Housing Authority
NC
Questioned Costs HUD Housing Programs Allowable Costs / Cost Principles
Finding 2022-001 - Allowable Costs/Costs Principles - Ineligible Wire Transfer ALN - 14.182, Noncompliance & Material Weakness Corrective Action Plan: ALL subsequent requests for wire transfers will be immediately verified with the person(s) or company that has requested the wire transfer. In additi...
Finding 2022-001 - Allowable Costs/Costs Principles - Ineligible Wire Transfer ALN - 14.182, Noncompliance & Material Weakness Corrective Action Plan: ALL subsequent requests for wire transfers will be immediately verified with the person(s) or company that has requested the wire transfer. In addition, the Authority will strongly discourage the use of wire transfers. Person Responsible: Connie Stewart - Executive Director Anticipated Completion Date: This has already been completed as soon as the issue was discovered.
View Audit 34472 Questioned Costs: $1
Finding 30531 (2022-001)
Material Weakness 2022
Greensburg Salem School District
PA
Questioned Costs Procurement, Suspension & Debarment
MANAGEMENT?S CORRECTIVE ACTION PLAN: Management will review and update as necessary, it?s current procurement policies and procedures to ensure compliance with all applicable sections of the Uniform Guidance, in specifically, Section 2 CFR 200.318(i) of the Uniform Guidance. The timeframe for comp...
MANAGEMENT?S CORRECTIVE ACTION PLAN: Management will review and update as necessary, it?s current procurement policies and procedures to ensure compliance with all applicable sections of the Uniform Guidance, in specifically, Section 2 CFR 200.318(i) of the Uniform Guidance. The timeframe for completion of this process will commence immediately with an anticipated completion date of September 1, 2023, and will continue on an ongoing basis as required by new policy directives from oversight agencies. In addition, management will respond with additional measures considered necessary by the Pennsylvania Department of Education upon review of this finding and management?s corrective action plan.
View Audit 30994 Questioned Costs: $1
Finding 30493 (2022-001)
Significant Deficiency 2022
Ventura County Transportation Commission
CA
Questioned Costs Procurement, Suspension & Debarment § 200.318 § 200.320 § 200.326
Section III - Federal Awards Findings and Questioned Costs Compliance Requirement - Procurement, Suspension and Debarment Significant Deficiency in internal control over compliance and compliance Condition: As part of compiling the Commission's population for procurements, from which a procurement s...
Section III - Federal Awards Findings and Questioned Costs Compliance Requirement - Procurement, Suspension and Debarment Significant Deficiency in internal control over compliance and compliance Condition: As part of compiling the Commission's population for procurements, from which a procurement sample would be selected, the Commission identified $26,432 of expenditures charged to the grant that were erroneously included in the SEFA, as the procurement methods were not eligible for federal expenditures. As a result, prior to testing compliance related to procurement, the Commission reclassified the $26,432 of expenditures from the federal grant and removed from the SEFA as of June 30,2022. Cause: The Commission's procedures did not allow for timely identification of the expenditures prior to including on the SEFA (and claiming reimbursement). Effect: A journal entry was posted to correct current year federal revenue balance as of June 30, 2022 in the amount of $26,432. Further, the Commission has applied these expenditures to future draw downs in order to reverse the expenditures that were claimed. Recommendation: We recommend that the Commission review its closing policies and procedures as well as its federal grant management procedures to ensure procurement methods are considered prior to claiming expenditures or reporting on the SEFA. Commission Response: Staff concurs with the recommendation and has reviewed and discussed procedures with finance and transit staff. The invoices are coded for expense and funding by project managers. The reimbursement of expenditures is requested based on this information. During this time period there was a shortage of staff both in the finance and transit departments. Funding requirements were reviewed with transit staff. Finance staff will strengthen the invoice process to verify project manager coding against invoicing to prevent and if necessary, timely correct funding errors. Project Managers will be responsible for reviewing monthly project manager reports that include expenditures and associated funding reimbursed.
View Audit 26063 Questioned Costs: $1
Finding 30457 (2022-003)
Significant Deficiency 2022
Newberry College
SC
Questioned Costs Student Financial Aid Significant Deficiency
Incorrect Pell Calculations Planned Corrective Action: The College has instituted a process to regularly review Pell grant awards to ensure they are paid in alignment with enrollment status. Persons Responsible for Corrective Action Plan: Chief Financial Officer David Sayers and Interim Director...
Incorrect Pell Calculations Planned Corrective Action: The College has instituted a process to regularly review Pell grant awards to ensure they are paid in alignment with enrollment status. Persons Responsible for Corrective Action Plan: Chief Financial Officer David Sayers and Interim Director of Financial Aid Chris Dominick Anticipated Date of Completion: Fiscal Year 2022-23
View Audit 25152 Questioned Costs: $1
Finding 30455 (2022-004)
Significant Deficiency 2022
Newberry College
SC
Questioned Costs Student Financial Aid Significant Deficiency
Incorrect Return of Title IV Funds Calculations Planned Corrective Action: The College has engaged an individual with appropriate return calculation knowledge to review each calendar set up and recalculate the first few withdrawals to ensure the system is functioning as intended and calculations a...
Incorrect Return of Title IV Funds Calculations Planned Corrective Action: The College has engaged an individual with appropriate return calculation knowledge to review each calendar set up and recalculate the first few withdrawals to ensure the system is functioning as intended and calculations are being completed accurately. Persons Responsible for Corrective Action Plan: Chief Financial Officer David Sayers and Interim Director of Financial Aid Chris Dominick Anticipated Date of Completion: Fiscal Year 2022-23
View Audit 25152 Questioned Costs: $1
Nfo Members Dairy Custodial Account
IA
Questioned Costs Reporting
Identifying Number: 2022-001 Finding: The Organization did not return Pandemic Market Volatility Assistance and Education Program (PMVAP) monies not deposited by dairy farmer recipients within 180 days of disbursement to the United States Department of Agriculture (USDA). Corrective Actions Taken ...
Identifying Number: 2022-001 Finding: The Organization did not return Pandemic Market Volatility Assistance and Education Program (PMVAP) monies not deposited by dairy farmer recipients within 180 days of disbursement to the United States Department of Agriculture (USDA). Corrective Actions Taken or Planned: Subsequent to September 30, 2022, the Organization identified all PMVAP monies not deposited by dairy farmer recipients. The Organization has been following up with the dairy farmer recipients to determine a solution. Any funds not accepted by the dairy farmer recipients will be remitted to the USDA as soon as resolution is achieved.
View Audit 25409 Questioned Costs: $1
Finding 30452 (2022-002)
Significant Deficiency 2022
Family and Workforce Centers of America
MO
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties
By way of background, on February 12, 2003, the MO Dept. of Higher Education and Workforce Development's (DHEWD) Office of Workforce Development (OWD) conducted a monitoring review of FWCA based on receipt of a complaint from the funder alleging fraud and information mismanagement. On March 23, 2023...
By way of background, on February 12, 2003, the MO Dept. of Higher Education and Workforce Development's (DHEWD) Office of Workforce Development (OWD) conducted a monitoring review of FWCA based on receipt of a complaint from the funder alleging fraud and information mismanagement. On March 23, 2023, the DHEWD and OWD released its findings report (Report) issuing no finding(s) of fraud against FWCA. The information management issues resulted from the funder restricting FWCA's access to the portal (MoJobs) in which the information is submitted. The DHEWD issued its "final" response to the funder August 2, 2023 and showed there were unresolved issues. In response to the release of the DHEWD's August 2, report, the funder has met with FWCA and requested more time from the DHEWD, to allow the funder to submit a more comprehensive and appropriate response disputing the report's findings and justifying the disallowed costs. As of the time of this writing, those efforts are ongoing. FWCA's Senior Vice President of Operations and Senior Vice President of Compliance have implemented additional policies and procedures to minimized any future information management, programmatic or supportive service issues.
View Audit 25563 Questioned Costs: $1
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