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Corrective Action Plans

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Dolton School District 149
IL
Questioned Costs Reporting Internal Control / Segregation of Duties
Condition: During compliance testing of the District's accounting records to the expenditure report filed with the Illinois State Board of Education, we noted the District double-claimed $59,000 worth of expenditures. Plan: Management will review its policies and procedures and implement changes to ...
Condition: During compliance testing of the District's accounting records to the expenditure report filed with the Illinois State Board of Education, we noted the District double-claimed $59,000 worth of expenditures. Plan: Management will review its policies and procedures and implement changes to strengthen internal controls over federal reporting. Anticipated Date of Completion: 6/30/2023. Name of Contact Person: Dr. Maureen M. White, Superintendent. Management Response: The District inadvertently claimed the same expenditure on two different grants. The District will monitor subsequent reports more closely and make sure expenditures are not claimed twice.
View Audit 22023 Questioned Costs: $1
Dolton School District 149
IL
Questioned Costs Reporting Internal Control / Segregation of Duties
Condition: During compliance testing of the District's accounting records to the expenditure report and budget filed with the Illinois State Board of Education, we noted the District claimed $250 under the 1220-300 line but per the budget, it should have been claimed under 2130-300. Plan: Management...
Condition: During compliance testing of the District's accounting records to the expenditure report and budget filed with the Illinois State Board of Education, we noted the District claimed $250 under the 1220-300 line but per the budget, it should have been claimed under 2130-300. Plan: Management will review its policies and procedures and implement changes to strengthen internal controls over federal reporting. Anticipated Date of Completion: 6/30/2023. Name of Contact Person: Dr. Maureen M. White, Superintendent. Management Response: The District inadvertently claimed the expenditure under the incorrect function in comparison to the detailed budget. The District will monitor subsequent reports more closely.
View Audit 22023 Questioned Costs: $1
Finding 20809 (2022-001)
Material Weakness 2022
Wenatchee School District No. 246
WA
Questioned Costs Procurement, Suspension & Debarment 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, procurement, and restricted purpose requirements. Name, address, and telephone of District contact person: Karen Walters, Director of Accoun...
Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs, procurement, and restricted purpose requirements. Name, address, and telephone of District contact person: Karen Walters, Director of Accounting 235 Sunset Avenue Wenatchee WA, 98801 (509) 663-8161 Corrective action the auditee plans to take in response to the finding: This audit finding relates to unique rules associated with one-time, pandemic-necessitated funding. Additionally, the district fully expended all ECF funding during the 2021-2022 school year. Although we disagree with this finding, it is extremely unlikely the district will have to navigate these compliance expectations again. Regardless, the district will review its federal funding processes and procedures. The district will also review its procurement process to ensure contracts comply with state law. Anticipated date to complete the corrective action: December 31, 2023
View Audit 19488 Questioned Costs: $1
Finding 20784 (2022-002)
Significant Deficiency 2022
Canyon Village Senior Citizens Housing, Inc.
WY
Questioned Costs HUD Housing Programs Subrecipient Monitoring
Finding #2022-002 Comments on Finding and Recommendation: The Corporation's required deposit into the residual receipts account of $27,293 per the June 30, 2021 Computation of Surplus Cash, Distributions and Residual Receipts was not deposited within 90 days of the fiscal year end. Management should...
Finding #2022-002 Comments on Finding and Recommendation: The Corporation's required deposit into the residual receipts account of $27,293 per the June 30, 2021 Computation of Surplus Cash, Distributions and Residual Receipts was not deposited within 90 days of the fiscal year end. Management should make all required residual receipts deposits per the annual Computation of Surplus Cash, Distributions and Residual Receipts within 90 days after the fiscal year end. Action(s) taken or planned on the finding: Agree. Management deposited $27,293 into the residual receipts fund on February 16, 2022. No further action is required.
View Audit 27624 Questioned Costs: $1
Finding 20781 (2022-001)
Material Weakness 2022
Trevecca Nazarene University
TN
Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking
Return of Title IV Funds (R2T4) Planned Corrective Action: Monthly meetings have been scheduled for the academic year to review completed R2T4?s. The director of financial aid and director of student financial services are also conducting additional training with staff to go over the areas of non...
Return of Title IV Funds (R2T4) Planned Corrective Action: Monthly meetings have been scheduled for the academic year to review completed R2T4?s. The director of financial aid and director of student financial services are also conducting additional training with staff to go over the areas of non-compliance that occurred. We have met with leadership on campus to address the issues with attendance tracking so that timely return of Title IV funds can be completed. Reminders have been sent to professors on attendance policies and procedures. These reminders include updated training materials. We have developed additional reports that will allow the University to monitor if attendance is being tracked by individual professors. Areas of non-compliance will be reported to the vice president for academic affairs and accreditation for follow up. Person Responsible for Corrective Action Plan: Kevin Reed, Director of Financial Aid, and Kylie Pruitt, Director of Student Financial Services Anticipated Date of Completion: October 15, 2022
View Audit 27620 Questioned Costs: $1
Finding 20772 (2022-002)
Material Weakness 2022
Pelham City Board of Education
AL
Questioned Costs Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking § 200.303
CORRECTIVE ACTION PLAN FOR THE YEAR ENDED SEPTEMBER 30, 2022 The Pelham City Board of Education submits the following corrective action plan for the year ended September 30, 2022: FINDINGS ? FINANCIAL STATEMENT AUDIT AND SINGLE AUDIT: Audit Finding Reference 2022-001 Material Audit Adjustments C...
CORRECTIVE ACTION PLAN FOR THE YEAR ENDED SEPTEMBER 30, 2022 The Pelham City Board of Education submits the following corrective action plan for the year ended September 30, 2022: FINDINGS ? FINANCIAL STATEMENT AUDIT AND SINGLE AUDIT: Audit Finding Reference 2022-001 Material Audit Adjustments Corrective Action Plan All employees responsible for processing invoices in the various departments as well as Finance Department personnel have been cautioned to maintain vigilance in the handling, entering and proper posting and review and approval of invoices. Person Responsible New CSFO, Lauren Butts Completion Date The Board has hired a new CSFO who started in May of 2023 and has since implemented the corrective action plan. Audit Finding Reference 2022-002 Federal Wage Rate Requirements Corrective Action Plan The Superintendent and CSFO will review all construction projects and notify the hired architectural firm in writing of intent to pay for the project with federal funds. The CSFO will review invoices for construction and ensure that payroll certifications are obtained for federally funded projects. Person Responsible New CSFO, Lauren Butts Completion Date The Board has hired a new CSFO who started in May of 2023 and has since implemented the corrective action plan.
View Audit 26763 Questioned Costs: $1
Finding 20765 (2022-003)
Significant Deficiency 2022
Anchor Community, Inc. Dba Redi Anchor Apts 101-Hd029
CO
Questioned Costs HUD Housing Programs Subrecipient Monitoring
Statement of condition #2022-003: For the year ended March 31, 2022, the Corporation received COVID-19 Supplemental Funds not related to the Property that totaled $18,942. Recommendation: The Agent should repay the amounts received on behalf of related parties to HUD or have the related parties con...
Statement of condition #2022-003: For the year ended March 31, 2022, the Corporation received COVID-19 Supplemental Funds not related to the Property that totaled $18,942. Recommendation: The Agent should repay the amounts received on behalf of related parties to HUD or have the related parties contact HUD to obtain permission for the funds to be paid directly to the related parties. Action(s) Taken or Planned on the Finding: The Corporation concurs with the finding and agrees with the auditor's recommendation.
View Audit 23889 Questioned Costs: $1
Finding 20764 (2022-002)
Significant Deficiency 2022
Anchor Community, Inc. Dba Redi Anchor Apts 101-Hd029
CO
Questioned Costs HUD Housing Programs Subrecipient Monitoring
Statement of Condition #2022-002: For the year ended March 31, 2022, the Corporation paid management fees to the Agent in excess of the fees earned resulting in prepaid management fees of $1,122 at March 31, 2022. Recommendation: The Agent should repay the prepaid management fee balance. Action(s)...
Statement of Condition #2022-002: For the year ended March 31, 2022, the Corporation paid management fees to the Agent in excess of the fees earned resulting in prepaid management fees of $1,122 at March 31, 2022. Recommendation: The Agent should repay the prepaid management fee balance. Action(s) taken or planned on the finding: The Corporation concurs with the finding and agrees with the auditor's recommendation. The Agent repaid the prepaid management fees on July 20, 2022.
View Audit 23889 Questioned Costs: $1
Finding 20763 (2022-001)
Significant Deficiency 2022
Anchor Community, Inc. Dba Redi Anchor Apts 101-Hd029
CO
Questioned Costs Subrecipient Monitoring
Statement of Condition #2022-001: The Corporation did not make $579 of the total required reserve for replacement deposits during the year ended March 31, 2022. Additionally, the Corporation did not make the required reserve for replacements deposit of $382 to correct the underfunded amount for the ...
Statement of Condition #2022-001: The Corporation did not make $579 of the total required reserve for replacement deposits during the year ended March 31, 2022. Additionally, the Corporation did not make the required reserve for replacements deposit of $382 to correct the underfunded amount for the year ended March 31, 2021. Recommendation: Management should make all required deposits to the reserve for replacements fund. Management should transfer $961 from the operating account to the reserve for replacements fund. Action(s) Taken or Planned on the Finding: Agreed. Management concurs with the finding and the auditor's recommendation. The Corporation will make an additional deposit of $961 to the reserve for replacements fund.
View Audit 23889 Questioned Costs: $1
Finding 20759 (2022-002)
Significant Deficiency 2022
Loras College
IA
Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking
Loras College Corrective Action Plan For the year ended June 30, 2022 February 9, 2023 Finding 2022-002: Significant Deficiency - Return of Title IV Funds Assistance Listing Number: 84.063 Federal Agency: U.S. Department of Education Condition: The auditors noted that refunds were calculated incor...
Loras College Corrective Action Plan For the year ended June 30, 2022 February 9, 2023 Finding 2022-002: Significant Deficiency - Return of Title IV Funds Assistance Listing Number: 84.063 Federal Agency: U.S. Department of Education Condition: The auditors noted that refunds were calculated incorrectly for three of five students selected for testing. Recommendation: The College should review its procedures to ensure that refunds are calculated correctly and timely and any returns are made within the required timeframe. Corrective Action: Management has reviewed internal processes and procedures to ensure that all refunds are calculated correctly and sent back or provided to the student as a post withdrawal disbursement when appropriate and within the required timeframe as stated in the federal student aid handbook. Procedures are clarified to include a student withdrawal date based on formal withdrawal by the student and despite the Loras policy to refund all charges back to the student if they fully withdraw in the first week of classes, a return of Title IV funds will be calculated to be certain the student receives any federal aid that has been earned. If a student withdraws before the 60% point of the semester, the last date of attendance as reported by faculty will be used to calculate the return of funds. All refund calculations will be completed using the Common Origination and Disbursement R2T4 calculator along with the Colleague R2T4 calculation and will then receive a final review by the Director of Student Accounts to ensure the correct type and amount of aid earned by the student and the correct type and amount of all federal funds is sent back in the timeframe outlined by the regulations. Anticipated completion date of implementing the corrective action will be immediate. Sincerely, Mary Ellen Carroll, Ph.D. Senior Vice President
View Audit 22866 Questioned Costs: $1
Finding 20752 (2022-001)
Significant Deficiency 2022
Saint Michael's College
VT
Questioned Costs
Management has reviewed the process to determine the root cause of how the incorrect data was included in the original list of lost housing revenue. Through investigation with the Residential Life Department, it was found that the source used to identify the original population was the system used t...
Management has reviewed the process to determine the root cause of how the incorrect data was included in the original list of lost housing revenue. Through investigation with the Residential Life Department, it was found that the source used to identify the original population was the system used to manage student housing assignments, rather than the student billing sub-ledger, which is the system of record. To establish confidence, an independent query was performed by the Institutional Research (IR) Department. IR has extensive technical knowledge of the Colleague system. The results of that query was then compared and reconciled to the original data set. The final analysis identified $108,056 of overstated lost housing revenue, inclusive of the 4 students identified by KPMG, reducing the lost housing revenue reported from $1,392,505 to $1,284,449. The amount of lost housing revenue allocated to HEERF was $1,061,426. Federal funds were not overdrawn by this misstatement of lost housing revenue. Going forward the Finance Department will strengthen the analysis of student data by engaging Institutional Research to validate data queries of student system.
View Audit 19450 Questioned Costs: $1
Finding 20674 (2022-003)
Material Weakness 2022
Butler Health System and Subsidiaries
PA
Questioned Costs Allowable Costs / Cost Principles Reporting
Views of Responsible Officials and Planned Corrective Actions ? Management acknowledges errors were made by contracted vendor for a subsidiary provider reporting submission. Management?s corrective action plan includes establishing appropriate review and approval process whereby the parent organiza...
Views of Responsible Officials and Planned Corrective Actions ? Management acknowledges errors were made by contracted vendor for a subsidiary provider reporting submission. Management?s corrective action plan includes establishing appropriate review and approval process whereby the parent organization is reviewing reporting submission of subsidiary organizations including those prepared by third-party vendors. In addition, future reporting submissions will be prepared with oversight by the parent organization to ensure corrections are made retroactive to the covered period of this audit.
View Audit 23696 Questioned Costs: $1
Finding 20611 (2022-002)
Material Weakness 2022
Mahalo Homes, Inc.
MD
Questioned Costs HUD Housing Programs Cash Management
Recommendation: Training of staff should be performed to bring staff up to date with the implementation of all residual receipts compliance requirements. Action Taken: The Organization will pay down the residual receipts note in the amount previously approved by HUD. Otherwise it will appear that th...
Recommendation: Training of staff should be performed to bring staff up to date with the implementation of all residual receipts compliance requirements. Action Taken: The Organization will pay down the residual receipts note in the amount previously approved by HUD. Otherwise it will appear that they are holding excess residual receipts, which is not the case.
View Audit 20879 Questioned Costs: $1
Finding 20610 (2022-001)
Material Weakness 2022
Mahalo Homes, Inc.
MD
Questioned Costs HUD Housing Programs Reporting
Recommendation: In conjunction with Mahalo Homes, Inc. and their local HUD field office, it was determined that the related party should invoice the Organization for project expenses on a monthly basis. In turn, Mahalo Homes, Inc. should pay the invoice amount on a monthly basis. Action Taken: The a...
Recommendation: In conjunction with Mahalo Homes, Inc. and their local HUD field office, it was determined that the related party should invoice the Organization for project expenses on a monthly basis. In turn, Mahalo Homes, Inc. should pay the invoice amount on a monthly basis. Action Taken: The auditors have worked with the auditee to determine a course of action. All parties agreed with the recommendation to avoid unauthorized distributions.
View Audit 20879 Questioned Costs: $1
Robeson County Housing Authority
NC
Questioned Costs HUD Housing Programs
2022-002: The files in question will be adjusted during the tenant?s annual recertification. The housing managers (along with internal audit team members) will attend yearly rent recalculation refresher courses and check for errors when recalculating rent. The internal audit team will conduct intern...
2022-002: The files in question will be adjusted during the tenant?s annual recertification. The housing managers (along with internal audit team members) will attend yearly rent recalculation refresher courses and check for errors when recalculating rent. The internal audit team will conduct internal tenant file reviews monthly. The Housing Director will discuss file management during monthly staff meetings. The Authority plans to implement these procedures effective January 1, 2023.
View Audit 19320 Questioned Costs: $1
Finding 20598 (2022-002)
Significant Deficiency 2022
Alliance for Community Empowerment, Inc.
CT
Questioned Costs Allowable Costs / Cost Principles
Head Start ? Assistance Listing No. 93.600 Recommendation: Alliance for Community Empowerment, Inc. should formalize review over employee coding and allocations to ensure that allocations are based on actual time and effort. Explanation of disagreement with audit finding: There is no disagreement wi...
Head Start ? Assistance Listing No. 93.600 Recommendation: Alliance for Community Empowerment, Inc. should formalize review over employee coding and allocations to ensure that allocations are based on actual time and effort. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The entry of all department coding will be reviewed by the Payment Coordinator by running a new hire report to ensure all new and returning employees are allocated to the proper department code. Name of the contact person responsible for corrective action: Indi Hayes Planned completion date for corrective action plan: 04/24/2023 If the Department of Health and Human Services has questions regarding this plan, please call Indi Hayes at 475.476.7440.
View Audit 20358 Questioned Costs: $1
Finding 20597 (2022-001)
Significant Deficiency 2022
Alliance for Community Empowerment, Inc.
CT
Questioned Costs Allowable Costs / Cost Principles Period of Performance
Head Start ? Assistance Listing No. 93.600 Community Services Block Grant ? Assistance Listing No. 93.569 Recommendation: We recommend Alliance for Community Empowerment, Inc. design controls to ensure an adequate review process is in place to review the period of costs incurred to ensure costs are ...
Head Start ? Assistance Listing No. 93.600 Community Services Block Grant ? Assistance Listing No. 93.569 Recommendation: We recommend Alliance for Community Empowerment, Inc. design controls to ensure an adequate review process is in place to review the period of costs incurred to ensure costs are charged to grants in the proper period. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: All expenditures will be reviewed and recorded in the proper period of performance. The correction was put into place during the audit and all expenditures have been reviewed during entry and at the point of signature from the Finance Director. Name of the contact person responsible for corrective action: Indi Hayes Planned completion date for corrective action plan: 4/24/2023
View Audit 20358 Questioned Costs: $1
Tuskegee University
AL
Questioned Costs Allowable Costs / Cost Principles § 200.430
Finding 2022-002 ? Allowable Cost/ Cost Principles Planned Corrective Action: In November 2022, the University removed all unallowable salary and related fringe benefits costs off the affected grants, returned funds to USDA through the ASAP drawdown process, and corrected the SEFA. Additionally, the...
Finding 2022-002 ? Allowable Cost/ Cost Principles Planned Corrective Action: In November 2022, the University removed all unallowable salary and related fringe benefits costs off the affected grants, returned funds to USDA through the ASAP drawdown process, and corrected the SEFA. Additionally, the Office of Human Resources (HR) and Office of Grants and Contracts (OGCA) have implemented and strengthen monthly review procedures for Personnel Action Forms. In January 2023, Human Resources granted the OGCA query and view access to the Person?s Pay Distribution Module for employees working on grants and contracts. This will allow the OGCA staff to compare the PAFs to HR and Payroll data and identify errors, if any, for correction. Upon receipt of PAFs in the OGCA, the following steps will occur: A. (1) Verify that the faculty and or staff can be specifically identified with the sponsored project; (2) Verified the position in the budget and/or have the prior written approval of the funding agency; (3) Compare the grant period to the personnel action form (PAF) start and end date; and (4) ensure that required approved signatures (Principal Investigator, Department Head and/or Dean) are present. C. Once the above conditions have been met, the Financial Analyst signs the PAF, forward to the Budget Officer and the VP for Business Affairs/CFO, for approval. The approved document is then submitted to the Office of the President and finally, Human Resources for review, approval, and compliance with university employment guidelines and policies. Once approved, HR enters the PAF into the Colleague System. An employment contract is generated as applicable. D. Monthly Review of the Grants General Ledger Summary Report (GLSA) and the General Ledger Trial Balance (GLTB) and or General Ledger Budget Status (GLBS) are completed by the Grants Financial Analysts. This monthly review is to verify that amounts charged are allowable and accurately posted to the correct departmental account and object codes. Payroll charges are compared to the PAFs. E. The OGCA, HR, and Payroll Offices collaborate on any discrepancies or errors and resolve immediately. Anticipated Date of Completion: Corrective action completed as of the date of this report. Person Responsible for Corrective Action Plan: Mr. Dexter Odom, Chief Financial Officer
View Audit 20254 Questioned Costs: $1
Finding 20566 (2022-001)
Significant Deficiency 2022
Johnnie B. Moore Towers, Inc.
GA
Questioned Costs HUD Housing Programs
Reportable Views of Responsible Officials: We agree that the Corporation overpaid the management fees, resulting in a receivable from HRC as of December 31, 2022. Management agrees that the fees were paid in excess of the amount allowed by the HUD approved management certification. Context: Not appl...
Reportable Views of Responsible Officials: We agree that the Corporation overpaid the management fees, resulting in a receivable from HRC as of December 31, 2022. Management agrees that the fees were paid in excess of the amount allowed by the HUD approved management certification. Context: Not applicable Recommendation: Management fee calculations should be consistent with terms agreed upon. Auditors? Summary of the Auditee?s Comments on the Findings and Recommendations: Agree with management's assessment. Response Indicator: Agree Completion Date: 12/31/2023
View Audit 28353 Questioned Costs: $1
Finding 20565 (2022-001)
Material Weakness 2022
Decatur Hospital Authority D/b/a Wise Health System and Affiliates
TX
Questioned Costs Allowable Costs / Cost Principles Reporting
Corrective Action Plan for Finding 2022-001 We are in receipt of the Findings Required to be Reported by Uniform Guidance, regarding questioned costs and material instance of noncompliance with respect to Activities Allowed/Unallowed and Allowable Costs/Cost Principles. Decatur Hospital Authority?s...
Corrective Action Plan for Finding 2022-001 We are in receipt of the Findings Required to be Reported by Uniform Guidance, regarding questioned costs and material instance of noncompliance with respect to Activities Allowed/Unallowed and Allowable Costs/Cost Principles. Decatur Hospital Authority?s Chief Financial Officer, Todd Scroggins, is responsible to oversee and implement the corrective action plan. In its Provider Relief period three and period four reporting submissions for the year ended December 31, 2022, the Authority?s reports included the activity of the Authority and their Nursing Home Facilities (Nursing Homes). The reported activity included other PRF expenses, nursing home infection control expenses and lost revenues. There are four separate nursing home management companies that provide services to the Authority?s seven Nursing Homes. There were approximately $358,571 in nursing home infection control expenses that were unable to be reconciled to eligible expenses for one of the Nursing Homes. The Authority provided the Nursing Homes with templates to use to provide the Authority with the necessary information for the reporting as the reporting was complete on the TIN of the Authority. The Authority relied on the accuracy of the information provided by the Nursing Homes. The Authority was not aware of the findings in the audit of period 1 and period 2 at the time the Authority submitted period 3 reporting. Therefore, the inaccurate reconciliation of eligible infection control expenses from period 2 was also used for reporting in period 3, which caused a recurrence in audit findings due to timing of audits and findings reported to the Authority. The Authority?s CFO will judgmentally perform detailed testing of reported costs and lost revenue from the Nursing homes in future reporting periods. In addition, the Authority?s CFO and management team will perform a detailed analysis of the reporting requirements in accordance with the final guidelines set by HRSA for future reporting periods. As deemed necessary, the Authority will modify the policies and procedures over federal grant reporting. The Authority?s CFO will oversee this to ensure that it is accomplished for future unreported periods as of this date. The corrective action plan will be implemented by December 31, 2023.
View Audit 27070 Questioned Costs: $1
Finding 20562 (2022-001)
Material Weakness 2022
Battle Creek Housing Commission
MI
Questioned Costs Subrecipient Monitoring Material Weakness
Compliance with Laws and Regulations (Material Weakness) 2022-001 Public and Indian Housing ? CFDA 14.850 Recommendation: The Commission should require its financial institutions to provide documentation of collateral at a minimum on a quarterly basis. The Commission should also adopt policies a...
Compliance with Laws and Regulations (Material Weakness) 2022-001 Public and Indian Housing ? CFDA 14.850 Recommendation: The Commission should require its financial institutions to provide documentation of collateral at a minimum on a quarterly basis. The Commission should also adopt policies and procedures to monitor its cash and investments continuously to verify that the collateral provided by the financial institutions is adequate throughout the year. Action Taken: Management will implement a new process that will require the banks to provide proof of insurance coverage on a quarterly basis, at minimum. Anticipated Completion Date of Action: September 30, 2023
View Audit 26661 Questioned Costs: $1
Finding 20509 (2022-002)
Significant Deficiency 2022
Carolinaeast Health System
NC
Questioned Costs Significant Deficiency Internal Control / Segregation of Duties
Finding 2022-002 ? Allowable Costs, Activities Allowed and Reporting Corrective Action: In future reporting periods, we will ensure that PRF distributions are only used used for expenses to prevent, prepare for, and respond to the coronavirus that have not been reimbursed from other sources or that...
Finding 2022-002 ? Allowable Costs, Activities Allowed and Reporting Corrective Action: In future reporting periods, we will ensure that PRF distributions are only used used for expenses to prevent, prepare for, and respond to the coronavirus that have not been reimbursed from other sources or that other sources are not obligated to reimburse and calculate lost revenues as outlined in the terms and conditions. To make sure this error does not happen again in the future, we will have added additional layers of review to make sure expenses are not reimbursed from other sources. Completion date: Issue Date
View Audit 19062 Questioned Costs: $1
Morning Calm Apt
WA
Questioned Costs HUD Housing Programs Subrecipient Monitoring
Department of Housing and Urban Development Auditee identification number: 127-EE017 Name of audit firm: Squires Maddux & Company, PLLC Period covered by the audit: Year Ended June 30, 2022 Prepared by: S3800-160: Contact Person First Name: Marc S3800-170: Contact Person Middle Initial: ...
Department of Housing and Urban Development Auditee identification number: 127-EE017 Name of audit firm: Squires Maddux & Company, PLLC Period covered by the audit: Year Ended June 30, 2022 Prepared by: S3800-160: Contact Person First Name: Marc S3800-170: Contact Person Middle Initial: S3800-180: Contact Person Last Name: Busch Contact Email Address: marc.busch@coastmgt.com The finding from the June 30, 2022 schedule of findings and question 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. FINDING NO. 2022-003 Recommendation: Management should institute a monitoring process to review approved HUD 9250?s ensuring that all withdrawals are made from the proper account. S3800-130: Response Indicator: Agree. S3800-140: Completion Date: March 24, 2023 S3800-150: Action Taken: Management agrees with the finding and plans to take corrective actions which include communication with the Project Accountant and Regional Manager about withdrawals, and will transfer $4,400 from the replacement reserve account to the residual receipts account..
View Audit 26498 Questioned Costs: $1
Morning Calm Apt
WA
Questioned Costs Subrecipient Monitoring HUD Housing Programs
Department of Housing and Urban Development Auditee identification number: 127-EE017 Name of audit firm: Squires Maddux & Company, PLLC Period covered by the audit: Year Ended June 30, 2022 Prepared by: S3800-160: Contact Person First Name: Marc S3800-170: Contact Person Middle Initial: ...
Department of Housing and Urban Development Auditee identification number: 127-EE017 Name of audit firm: Squires Maddux & Company, PLLC Period covered by the audit: Year Ended June 30, 2022 Prepared by: S3800-160: Contact Person First Name: Marc S3800-170: Contact Person Middle Initial: S3800-180: Contact Person Last Name: Busch Contact Email Address: marc.busch@coastmgt.com The finding from the June 30, 2022 schedule of findings and question 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. FINDING NO. 2022-002 Recommendation: Management should institute a monitoring process to ensure all required monthly deposits to the replacement reserve are made. Such process could include initiating automatic recurring monthly transfers with the financial institution that maintains the replacement reserve account. S3800-130: Response Indicator: Agree. S3800-140: Completion Date: March 24, 2023 S3800-150: Action Taken: Senior management has discussed the deficiency with the Project Accountant and Regional Manager. All future deposits the replacement reserve will be made as required in the regulatory agreement.
View Audit 26498 Questioned Costs: $1
Finding 20471 (2022-002)
Material Weakness 2022
Town of Windsor Locks, Connecticut
CT
Questioned Costs Procurement, Suspension & Debarment § 200.318 § 200.326
Material Noncompliance Material Weakness in Internal Control over Compliance 2022-002 Procurement and Suspension and Debarment Recommendation: Recommend the Town review its formal procurement policies and revise with the criteria in 2 CFR sections 200.318 and 200.326. Action taken in response to f...
Material Noncompliance Material Weakness in Internal Control over Compliance 2022-002 Procurement and Suspension and Debarment Recommendation: Recommend the Town review its formal procurement policies and revise with the criteria in 2 CFR sections 200.318 and 200.326. Action taken in response to finding: 1. Review and update existing Purchasing Guidelines to conform with Uniform Guidance. 2. Revise procedures for adding new vendors, implement a check for Suspension and Debarment. 3. Recommend to Board of Selectmen a revised Procurement Policy. 4. After acceptance and approval of revised procurement policy provide training to staff on new policies and procedures surrounding procurement. Name(s) of the contact person(s) responsible for corrective action: Mandi Moore, Finance Director Planned completion date for corrective action plan: 6/30/23 If anyone has questions regarding this plan, please call Mandi Moore at 860.627.1449 option 4
View Audit 26268 Questioned Costs: $1
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