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Corrective Action Plans

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Finding 553790 (2024-002)
Significant Deficiency 2024
Sunnycrest Village Project LLC
SD
Questioned Costs HUD Housing Programs Internal Control / Segregation of Duties
Federal Agency Name: U.S. Department of Housing and Urban Development Federal Financial Assistance Listing Number: #14.134 Program Name: Mortgage Insurance Rental Housing Finding Summary: Testing of property, operations, and distributions detected the following: - Two instances of overpayment of fu...
Federal Agency Name: U.S. Department of Housing and Urban Development Federal Financial Assistance Listing Number: #14.134 Program Name: Mortgage Insurance Rental Housing Finding Summary: Testing of property, operations, and distributions detected the following: - Two instances of overpayment of funds based upon review of supporting invoices and calculations. - One instance where the review and approval for the disbursement of funds was not documented. Corrective Action Plan: The invoice approval form will include a note stating that, before completing a disbursement of funds, the request must include supporting documents and approvals. Responsible Individuals: Mary Morgan, Executive Director Anticipated Completion Date: April 2025
View Audit 352377 Questioned Costs: $1
Finding 553782 (2024-006)
Significant Deficiency 2024
Council on Substance Abuse Ncadd
AL
Questioned Costs Cash Management Significant Deficiency § 200.302
The Finance staff has already begun to regularly review grant budgets to ensure that expenses are allowable for reimbursement. Indirect costs for the federal grants are charged to a separate Indirect Cost ledger to ensure accurate tracking and reporting.
The Finance staff has already begun to regularly review grant budgets to ensure that expenses are allowable for reimbursement. Indirect costs for the federal grants are charged to a separate Indirect Cost ledger to ensure accurate tracking and reporting.
View Audit 352372 Questioned Costs: $1
Finding 553777 (2024-005)
Significant Deficiency 2024
Council on Substance Abuse Ncadd
AL
Questioned Costs Allowable Costs / Cost Principles Significant Deficiency § 200.302
COSA implemented a new timesheet process in June 2024 that aligns with payroll and provides a more accurate alignment with employee time, time and grant expense allocations.
COSA implemented a new timesheet process in June 2024 that aligns with payroll and provides a more accurate alignment with employee time, time and grant expense allocations.
View Audit 352372 Questioned Costs: $1
Finding 553761 (2024-002)
Significant Deficiency 2024
Simeanna Iii, Inc.
WI
Questioned Costs Allowable Costs / Cost Principles HUD Housing Programs
Replacement Reserve Deposits Recommendation: We recommend that management develop procedures to ensurereplacement reserve deposits are updated timely to ensure compliance with the HUDregulatory agreement. Explanation of disagreement with audit finding: There is no disagreement with the auditfinding....
Replacement Reserve Deposits Recommendation: We recommend that management develop procedures to ensurereplacement reserve deposits are updated timely to ensure compliance with the HUDregulatory agreement. Explanation of disagreement with audit finding: There is no disagreement with the auditfinding. Action taken in response to finding: Management has made an additional deposit in 2025 and developed processes to verify replacement reserve deposits are updated based on the regulatory agreement annually. Name(s) of contact person(s) responsible for corrective action: Theresa Bertram Planned completion date for corrective action plan: March 2025 If
View Audit 352352 Questioned Costs: $1
Finding 553756 (2024-001)
Significant Deficiency 2024
Syracuse Cooperative Federal Credit Union
PA
Questioned Costs Matching / Level of Effort / Earmarking
The Credit Union will update the record retention policy, and provide additional training to staff regarding retention requirements to ensure records are destroyed according to the policy schedule.
The Credit Union will update the record retention policy, and provide additional training to staff regarding retention requirements to ensure records are destroyed according to the policy schedule.
View Audit 352323 Questioned Costs: $1
Finding 553699 (2024-002)
Significant Deficiency 2024
Invest in Kids
CO
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.302 § 200.303
Invest in Kids updated its policies and procedures in October 2024. The updated language states “Disbursements to subrecipients of federal funds: The Director(s) and Finance & Administrative Manager will review all relevant documentation to confirm that funds were used for the approved amount and in...
Invest in Kids updated its policies and procedures in October 2024. The updated language states “Disbursements to subrecipients of federal funds: The Director(s) and Finance & Administrative Manager will review all relevant documentation to confirm that funds were used for the approved amount and intended activity, goods, or services, and that only allowable expenses are charged. Invoice payments will be delayed until the necessary supporting documentation is received and verified.” Additionally, all staff participated in the organization's annual financial management and internal controls training in October 2024 with a focus on the accounts payable and invoicing process.
View Audit 352269 Questioned Costs: $1
Finding 553698 (2024-001)
Significant Deficiency 2024
Invest in Kids
CO
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.430
Invest in Kids updated its human resources system to ensure timesheets accurately reflect time allocated across various funding sources and cost objectives. Additionally, all staff attended the organization’s annual financial management and internal controls training in October 2024, that included u...
Invest in Kids updated its human resources system to ensure timesheets accurately reflect time allocated across various funding sources and cost objectives. Additionally, all staff attended the organization’s annual financial management and internal controls training in October 2024, that included updated policies and a focus on accurate submissions of time and effort. Policy reviews have also been completed by management.
View Audit 352269 Questioned Costs: $1
Town of Hardwick
MA
Questioned Costs Procurement, Suspension & Debarment § 200.319
Condition: The Town was unable to provide documentation to support a competitive procurement process for one vendor. Corrective Action Planned: A change in Town leadership (Town Administrator) caused the requested documents to be misplaced. In the future the Town will keep all procurement docu...
Condition: The Town was unable to provide documentation to support a competitive procurement process for one vendor. Corrective Action Planned: A change in Town leadership (Town Administrator) caused the requested documents to be misplaced. In the future the Town will keep all procurement documents together in one central location at Town Hall. Anticipated Completion Date: Completed Contact: Laurie Dell’Olio, Town Accountant
View Audit 352248 Questioned Costs: $1
Nashoba Regional School District
MA
Questioned Costs Procurement, Suspension & Debarment § 200.319
Finding 2024-002 Condition: Three vendors were awarded a contract without a competitive procurement process. Corrective Action Planned: The district will implement controls to ensure that the all federal grants have the higher standard of the federal procurement, which is above the MGL Chapter 30B...
Finding 2024-002 Condition: Three vendors were awarded a contract without a competitive procurement process. Corrective Action Planned: The district will implement controls to ensure that the all federal grants have the higher standard of the federal procurement, which is above the MGL Chapter 30B exemption to special education services, applied to federal grant spending. All efforts for quotes for contracted services will be memorialized in a memo to the Director of Finance and Operations prior to execution of contracts. Anticipated Completion Date: By July 1, 2025 Contact: Ross Mulkerin, Director of Finance and Operations
View Audit 352205 Questioned Costs: $1
Nashoba Regional School District
MA
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.309
Finding 2024-001 Condition: Costs were recorded for service periods prior to grant approval date. Corrective Action Planned: The district will implement controls to prevent the recording of costs for service periods prior to grant approval date by written guidance to all staff involved in federal ...
Finding 2024-001 Condition: Costs were recorded for service periods prior to grant approval date. Corrective Action Planned: The district will implement controls to prevent the recording of costs for service periods prior to grant approval date by written guidance to all staff involved in federal grant funds. Please note, that the practice at question is not in violation of school committee policy as we have not made any expenditures outside that entity’s approval date. Anticipated Completion Date: By July 1, 2025 Contact: Ross Mulkerin, Director of Finance and Operations
View Audit 352205 Questioned Costs: $1
Finding 553591 (2024-002)
Significant Deficiency 2024
Eastern Virginia Medical School
VA
Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.1 § 200.403
Finding 2024-02: Indirect Costs (IDC) Views of Responsible Officials Management agrees with the finding and recommendations. Through the merger with Old Dominion University, additional controls have adopted around the processes and controls around the accuracy of the review over indirect costs calcu...
Finding 2024-02: Indirect Costs (IDC) Views of Responsible Officials Management agrees with the finding and recommendations. Through the merger with Old Dominion University, additional controls have adopted around the processes and controls around the accuracy of the review over indirect costs calculation requirements. Corrective Action Plan Effective July 1, 2024, EVMS merged with ODU and the ODU Research Foundation became the fiscal and administrative agent for EVMS’s transferring sponsored programs on behalf of ODU. As per ODU’s Memorandum of Understanding (MOU) with the ODU Research Foundation, the ODU Research Foundation has policies and processes in place to manage how the indirect costs are calculated. The ODU Research Foundation uses its own system of internal controls for IDC calculation with no reliance on ODU systems for those processes and are audited separately. As a corrective action moving forward, ODU management will notify the ODU Research Foundation management of the audit findings, so they are aware of the internal control deficiencies. ODU will request the Research Foundation to provide a copy of their single audit report to monitor continued compliance with Uniform Guidance. The corrective action plan will be completed by March 31, 2025 and the contact person for this finding is Victoria Dean.
View Audit 352191 Questioned Costs: $1
Finding 553586 (2024-002)
Significant Deficiency 2024
County of Jones, Nc
NC
Questioned Costs Eligibility Internal Control / Segregation of Duties
Name of contact person: Melissa Labra, Income Maintenance Administrator II Case workers will receive additional training on countable/non-countable resources. Workers will be reminded of the procedures and policies that should be followed at time of application and recertification processes. Superv...
Name of contact person: Melissa Labra, Income Maintenance Administrator II Case workers will receive additional training on countable/non-countable resources. Workers will be reminded of the procedures and policies that should be followed at time of application and recertification processes. Supervisors will conduct second party reviews on applications and recertification’s to determine that proper policies and procedures are being followed. Workers will be retrained on NCFAST evidence for resources to ensure procedures are being followed for evidence on dashboard to match the supporting documentation used as verifications. Supervisors will review cases to verify that evidence in NC FAST and supporting documentation match. Proposed Completion Date: January 31, 2026
View Audit 352178 Questioned Costs: $1
Finding 553578 (2024-005)
Material Weakness 2024
City of South Portland, Maine
ME
Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.402
Management’s Response/Corrective Action Plan: Management will reconcile reimbursement requests to general ledger detail and review available grant amounts before submitting the drawdown.
Management’s Response/Corrective Action Plan: Management will reconcile reimbursement requests to general ledger detail and review available grant amounts before submitting the drawdown.
View Audit 352169 Questioned Costs: $1
University of Southern California
CA
Questioned Costs Allowable Costs / Cost Principles § 200.403
Management’s Views and Corrective Action Plan Management response to finding 2024-003: Unallowable costs – Cost transfers based on budgeted amounts Cluster Name: Research and Development Federal Awarding Agency: Department of Health and Human Services Award Name: Leveraging natural phenotypic vari...
Management’s Views and Corrective Action Plan Management response to finding 2024-003: Unallowable costs – Cost transfers based on budgeted amounts Cluster Name: Research and Development Federal Awarding Agency: Department of Health and Human Services Award Name: Leveraging natural phenotypic variations of heterogenous ALS populations-in-a-dish to enable scalable drug discovery Award Number: 5R01NS131409-03 Award Years: 2022-2025 Assistance Listing Title: Extramural Research Programs in the Neurosciences and Neurological Disorders Assistance Listing Number: 93.853 Pass-through entities: Not applicable As described in finding 2024-003, the university inadvertently processed a cost transfer moving expenses from one grant to another based on budgeted figures instead of actual expenses incurred. This resulted in an amount transferred that was greater than the actual costs incurred. The administrator in question has been identified and further review of this administrator’s work has been performed to determine if additional instances occurred. Upon review of the administrator’s work, it was determined that no additional corrections were required as no other instances of this nature were identified outside of the total questioned costs. As part of the department’s efforts to minimize further cost transfer errors, training was provided to all their grant administrators beginning November 1, 2024. This training will now be held annually to ensure the department responsible for administering the award is current on the University’s existing compliance policies. Furthermore, to support accuracy and transparency, the department will allocate separate time commitments during weekly administration meetings to review any required cost transfers. This time will be dedicated to ensuring proper documentation is in place, confirming the appropriateness of the transfer, and ensuring full compliance of the transaction(s). This updated review process involves representatives from Grant Administration, Keck School of Medicine Finance Office, and Purchasing, to ensure a full comprehensive review of each transfer. As such, beginning November 2024, a cost transfer will not move forward until it has been reviewed by the group. Contact Person: Andres Chan, Director, FBS Financial Analysis, andres.chan@usc.edu
View Audit 352166 Questioned Costs: $1
University of Southern California
CA
Questioned Costs Allowable Costs / Cost Principles
Management’s Views and Corrective Action Plan Management response to finding 2024-002: Unallowable costs over the NIH salary cap Cluster Name: Research and Development Federal Awarding Agency: Department of Health and Human Services Award Name: Alzheimer's Clinical Trial Consortium Award Number: ...
Management’s Views and Corrective Action Plan Management response to finding 2024-002: Unallowable costs over the NIH salary cap Cluster Name: Research and Development Federal Awarding Agency: Department of Health and Human Services Award Name: Alzheimer's Clinical Trial Consortium Award Number: 5U24AG057437-07 Award Years: 2023-2025 Assistance Listing Title: Aging Research Assistance Listing Number: 93.866 Pass-through entities: Not applicable As described in finding 2024-002, the process for manually creating sub-grants within our financial systems required an attribute to be activated. In this instance the attribute in question was not activated, resulting in the NIH salary cap restriction not to be enforced within the payroll system. In November 2024, when this instance was identified, a correction was immediately made to stop any future amounts above the salary cap to be charged to the award and to avoid any further errors. To ensure any transactions that occurred while the incorrect system attribute was in place were properly addressed, corrective measures in the form of cost transfers were made during this period by the department to minimize inappropriate charges to the sponsor. As part of the university’s corrective action plan, the Sponsored Project Accounting (SPA) office has completed a full review of all awards and determined this to be an isolated event. As of March 2025, to further strengthen internal controls over compliance, the SPA office has implemented a revised approach for the creation of new manual sub-grants which will ensure the necessary NIH salary cap restrictions are applied. Additionally, training documents have been updated to reflect this revised approach, and all SPA staff have now received training on this new update. Contact Person: Cindy Lee, Director, Sponsored Projects Accounting, cmlee@usc.edu
View Audit 352166 Questioned Costs: $1
Finding 553469 (2024-002)
Material Weakness 2024
The Howard University
DC
Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles
Name of Responsible Individual: Rawle Howard, Assistant Vice President, Procurement Corrective Action: Accounts Payable (AP) will create a Corrective Action plan to include the following. 1. The process to review Payment Request Forms (“PRFs”), used for payment to vendors that do not require the u...
Name of Responsible Individual: Rawle Howard, Assistant Vice President, Procurement Corrective Action: Accounts Payable (AP) will create a Corrective Action plan to include the following. 1. The process to review Payment Request Forms (“PRFs”), used for payment to vendors that do not require the use of a purchase order, will be improved by requiring the review of supporting documents to ensure expenses are allowable by the newly established Sponsored Program Office (SPO) post award team. This team will thoroughly review supporting documents to ensure expenses are allowable, allocable, and reasonable according to University policies and grant terms. PRFs will be reviewed by SPO and Grants and Contracts Accounting (GCA) and will serve as the key control point before transactions are forwarded to accounting to post to sponsored awards. 2. AP is working with Enterprise Technology Services (ETS) to modify the Workday Ad Hoc Business process to require additional review by PI, SPO, and GCA before payments can be issued. Each approval role will receive guidance regarding 3. AP will collaborate with SPO and GCA to issue communications and provide training to all PIs, SPO, GCA, and AP personnel. Anticipated Completion Date: December 31, 2025
View Audit 352153 Questioned Costs: $1
Finding 551536 (2024-001)
Significant Deficiency 2024
Bay Area Air Quality Management District
CA
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.435 § 200.459
View of Responsible Officials and Corrective Action Plan Air District Management concurs with the recommendation under Finding Reference Number F-2024-001. Upon review of the supporting travel expense documentation, management has found no discrepancies. Moving forward, the Air District will contin...
View of Responsible Officials and Corrective Action Plan Air District Management concurs with the recommendation under Finding Reference Number F-2024-001. Upon review of the supporting travel expense documentation, management has found no discrepancies. Moving forward, the Air District will continue to ensure that all supporting travel documentation agrees with the corresponding invoices to maintain compliance and accuracy. Regarding the overstatement of program expenditures, the Air District will initiate the recovery of the identified overcharges by deducting the amount from future reimbursement requests submitted to the Department of Homeland Security (DHS). Specifically, the Air District plans on recovering the $9,316 in overcharges from the contractor for fiscal year ending June 30, 2024. Additionally, the Air District is in the process of reviewing Fiscal Year 2025 invoices to identify any potential overcharges and will request reimbursement from the contractor, as necessary. To strengthen oversight and compliance, the Air District has begun implementing process changes as of February 2025. These changes ensure that consultant invoices align with the terms of the Air District’s contract prior to approval and payment processing. Name: Daniel Meer Title: Manager, Government Outreach & Special Projects Email: dmeer@baaqmd.gov
View Audit 352146 Questioned Costs: $1
Finding 551518 (2024-002)
Significant Deficiency 2024
Lemoyne-Owen College
TN
Questioned Costs Student Financial Aid Significant Deficiency
Finding 2024-002 - U.S. Department of Education (USDE), Title IV Student Financial Aid Programs (Significant Deficiency): We observed the following conditions in connection with our testing of the various U.S. Department of Education, Title IV, Student Financial Assistance Programs: 1. Per 34 CFR 68...
Finding 2024-002 - U.S. Department of Education (USDE), Title IV Student Financial Aid Programs (Significant Deficiency): We observed the following conditions in connection with our testing of the various U.S. Department of Education, Title IV, Student Financial Assistance Programs: 1. Per 34 CFR 685.300(b)(5), the College provided reconciliations for the following programs, however the reconciliations were not correct and therefore the programs were not properly reconciled, monthly or annually. a. Federal Pell Grant Program b. Federal Direct Loan Program c. Federal FSEOG Program d. Federal Work Study Program 2. The Office of Financial Aid submitted unreconciled expenditures within the Fiscal Operations Report and Application to Participate (FISAP) for the Federal Pell Grant Program. 3. The College distributed the Annual Security and Fire Report (ASR) on October 10th, 2024. PER 34 CFR 668.41, By October 1 of each year, an institution must distribute the ASR to all enrolled students and current employees as described in § 668.46(b). 4. Per HEA, Section 484B and 34 CFR 668.22, one (1) out of 6 students tested for withdrawals and the return of Title IV funds did not have their Title IV program funds returned within the 45-day requirement that the college determined the student withdrew. 5. Per HEA, Section 484B & 34 CFR 668.22, three (3) out of 6 students tested for withdrawals and the return of Title IV funds did not have their Title IV program post-withdrawal disbursement funds disbursed within the 45-day requirement that the college determined the student withdrew. 6. Per HEA, Section 484B & 34 CFR 668.22, five (5) out of 6 students tested for withdrawals and the return of Title IV funds (R2T4) and the school did not complete the R2T4 calculations correctly. As a result of these inaccuracies, two (2) students were overpaid Pell and Direct Loan (DL) funds in the amount of $612 and one (1) student was underpaid $866 in Pell funds. The following errors occurred: a. Incorrect withdrawal dates were used b. Incorrect dates of determination were used c. Funds that could have been disbursed were incorrectly recorded as funds disbursed The College should implement corrective actions to ensure that the above findings are resolved and will not recur in future periods. Corrective Action – Title IV reconciliations were prepared. They have been provided to WPG. The College hired an experienced Director of Financial Aid on February 18, 2025. She will ensure the proper reconciliation and management of all financial aid programs and the accurate and timely submission of program reports. The Director of Campus Security has been advised of the deadline for distribution of the Annual Security and Fire Report (ASR).
View Audit 352118 Questioned Costs: $1
St. Thomas University Inc.
FL
Questioned Costs Student Financial Aid Reporting
The Business Office has implemented measure to ensure that all key items reported on the FISAP are accurate and if there have been changes or updates made after the initial FISAP reporting then a reconciliation will be performed so that the updates values will be reported prior to the deadline in De...
The Business Office has implemented measure to ensure that all key items reported on the FISAP are accurate and if there have been changes or updates made after the initial FISAP reporting then a reconciliation will be performed so that the updates values will be reported prior to the deadline in December. To ensure that all key items per the FISAP are properly reported the Business Office will: • Implement reconciliation and review processes to ensure compliance. • Following any update or reconciliation performed over FISAP reportable items the office will perform a check to ensure no key item amounts have changed. In the case that they do an updated FISAP will be reported. Contact Person: Kevin Doherty, Interim Controller Telephone: 305.628.6518 Email: kdoherty@stu.edu Anticipated Completion Date: 6/15/2025
View Audit 352117 Questioned Costs: $1
St. Thomas University Inc.
FL
Questioned Costs Special Tests & Provisions Student Financial Aid
Corrective Action Plan – Thorough Review of FWS Payroll All timesheets are electronically saved, in the event an employee submits a paper time sheet due to a missed time period, the document is scanned and saved in the shared payroll file. On a bi-monthly basis FWS payroll is reviewed and reconcil...
Corrective Action Plan – Thorough Review of FWS Payroll All timesheets are electronically saved, in the event an employee submits a paper time sheet due to a missed time period, the document is scanned and saved in the shared payroll file. On a bi-monthly basis FWS payroll is reviewed and reconciled to ensure students are getting paid for amounts earned. Contact Person: Neville Bates, Payroll Manager Telephone: 305.474.6702 Email: nbates@stu.edu Completion Date: 9/30/2024
View Audit 352117 Questioned Costs: $1
Finding 551511 (2024-003)
Significant Deficiency 2024
Homeless Assistance Leadership Organization, Inc.
WI
Questioned Costs
Action in response to finding: The Organization will provide the necessary training, and management will perform a more detailed review of time entry. Name of the contact person responsible for corrective action: Yvonne MacDonald Hames Planned completion date for corrective action plan: June 30, 202...
Action in response to finding: The Organization will provide the necessary training, and management will perform a more detailed review of time entry. Name of the contact person responsible for corrective action: Yvonne MacDonald Hames Planned completion date for corrective action plan: June 30, 2025
View Audit 352116 Questioned Costs: $1
Finding 551502 (2024-004)
Significant Deficiency 2024
South Carolina State University
SC
Questioned Costs Matching / Level of Effort / Earmarking Student Financial Aid § 200.303
Corrective Action Plan The University acknowledges this finding and is committed to implementing immediate measures to ensure compliance with federal financial aid regulations. The following steps will be undertaken: 1. Strengthen Financial Aid Coordination: The Financial Aid team will enhance coo...
Corrective Action Plan The University acknowledges this finding and is committed to implementing immediate measures to ensure compliance with federal financial aid regulations. The following steps will be undertaken: 1. Strengthen Financial Aid Coordination: The Financial Aid team will enhance coordination among various programs and between federal and non-federal aid sources to ensure that total aid awarded does not exceed a student’s financial need or cost of attendance. This aligns with federal regulations requiring institutions to prevent over awards by adjusting aid packages accordingly. 2. Implement Advanced Technological Solutions: The University will collaborate with technology support teams to develop data platforms and scripts that monitor and control award amounts, ensuring they do not surpass students’ cost of attendance. This proactive approach will aid in preventing future over award situations. The internal audit team will oversee and manage these corrective actions until the issue is fully resolved. The University is dedicated to enhancing its procedures and internal controls to ensure full compliance with federal financial aid regulations and to uphold the integrity of its financial aid programs. By implementing these measures, the University aims to rectify the identified over award issue and prevent similar occurrences in the future, thereby maintaining compliance with Title IV funding requirements. Anticipated Completion Date: September 1, 2025
View Audit 352110 Questioned Costs: $1
St. Lukes Health Network, Inc. and Controlled Entities
PA
Questioned Costs Cash Management Matching / Level of Effort / Earmarking
2024-001 – Duplicate Invoices Submitted for Reimbursement Cluster: Community Facilities Loan and Grant Cluster Federal Granting Agency: Department of Agriculture Award Name: Rural Housing Service Assistance Listing #: 10.766 Assistance Listing Title: Community Facility Loans and Grants Award Year: J...
2024-001 – Duplicate Invoices Submitted for Reimbursement Cluster: Community Facilities Loan and Grant Cluster Federal Granting Agency: Department of Agriculture Award Name: Rural Housing Service Assistance Listing #: 10.766 Assistance Listing Title: Community Facility Loans and Grants Award Year: July 1, 2023 – June 30, 2024 The Network agrees with the finding, and will make the following enhancements to the process: The current process includes the following: 1. Accounts Payable produces a report for each project listing the invoices, vendor, and amounts. 2. The Vice President of Finance reviews the report and follows-up with Accounts Payable and/or the project manager. 3. Once the reports appear to be accurate, the Vice President of Finance creates subtotals on the file for Construction, FFE, Contingency. These are needed for the USDA Application form with balances remaining calculated. 4. The Administrative Assistant, Finance, prepares the USDA application form and obtains the signature of the Senior Vice President of Finance. 5. The Administrative Assistant, Finance, sends the Application and a copy of the invoices to the USDA Area Specialist for approval. 6. The Application is digitally signed by the Area Specialist, USDA Rural Development, and a copy is sent back to the Administrative Assistant, Finance, to maintain with our records. Enhanced Controls The Senior Financial Analyst will review the Application/Requisition and the individual invoices to verify they were eligible per the letter of conditions. Additionally, she will compare the invoices on the current requisition to the last two requisitions to verify there are no duplicate invoices. Both the Senior Financial Analyst and the Vice President of Finance will sign-off after their review to show evidence of review and approval. For inquiries regarding this finding, please contact Evelyn Diaz, Senior Financial Analyst, and Carl Alberto, Vice President of Finance, who are responsible for the corrective action. Sincerely, Dean Silfies AVP, Financial Accounting & Reporting Services
View Audit 352093 Questioned Costs: $1
Temple University
PA
Questioned Costs Equipment & Real Property Management HUD Housing Programs § 200.313
Corrective Action Plan: Temple concurs with the finding and has contacted the specified sponsors to obtain specific required documentation on transferred equipment and request retroactive disposition instructions. To improve compliance, Temple will update its equipment management policy to include p...
Corrective Action Plan: Temple concurs with the finding and has contacted the specified sponsors to obtain specific required documentation on transferred equipment and request retroactive disposition instructions. To improve compliance, Temple will update its equipment management policy to include procedures for equipment transfers between institutions. Equipment transfers will also be added to the internal PI transfer checklist. Additionally, we will enhance the training program for equipment managers to cover equipment transfer procedures. Action Date: March 24, 2025 Final Implementation Date: May 31, 2025 Name And Phone Number of Person Responsible for Implementation: Josh Gladden, (215) 204-370- 8138 See " Corrective Plan" on pages 127-128
View Audit 352087 Questioned Costs: $1
Upshur County Board of Education
WV
Questioned Costs School Nutrition Programs Matching / Level of Effort / Earmarking § 200.334 § 200.403
The Board has developed procedures to ensure that all purchase orders are approved before orders are placed, all expenditures are properly authorized by the respective program director and supporting documentation is adequately maintained. The Board is using a requisition form in Droplet to achieve ...
The Board has developed procedures to ensure that all purchase orders are approved before orders are placed, all expenditures are properly authorized by the respective program director and supporting documentation is adequately maintained. The Board is using a requisition form in Droplet to achieve this goal. All employees authorized to make or approve purchases have been trained on purchasing procedures outlined in the Purchasing Policies and Procedures Manual for Local Educational Agencies in the State of West Virginia by the WVDE Office of School Finance on 2/23/2024.
View Audit 352084 Questioned Costs: $1
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