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Corrective Action Plans

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Finding 497504 (2023-001)
Significant Deficiency 2023
Lifewire
WA
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles
o LifeWire’s Senior Accountants, Controller and Co-EDs carefully review all costs charged to contracts to ensure they fall within the appropriate contract period. As of September 9, 2024, all 2024 contract charges are captured in the correct periods. o If the staff of LifeWire has any question about...
o LifeWire’s Senior Accountants, Controller and Co-EDs carefully review all costs charged to contracts to ensure they fall within the appropriate contract period. As of September 9, 2024, all 2024 contract charges are captured in the correct periods. o If the staff of LifeWire has any question about the permissibility of a given charge, we will reach out to the contract manager, obtain clarification and/or permission in writing, and ensure that documentation is filed and maintained appropriately. If we are unable to obtain this permission, we will find another funding source for the charge or find alternate methods of supporting survivors’ needs. o Name of Responsible Individual: Jeannette Biffle, Controller
View Audit 320262
Finding 497462 (2023-002)
Significant Deficiency 2023
County of Dane
WI
Questioned Costs Student Financial Aid Allowable Costs / Cost Principles
Finding 2023‐002 Condition We selected three monthly submissions of GEARS and SPARC reports across multiple programs received by the Wisconsin Department of Human Services and the Wisconsin Department of Children and Families. One of the three GEARS and SPARC reports tested was not reviewed by an in...
Finding 2023‐002 Condition We selected three monthly submissions of GEARS and SPARC reports across multiple programs received by the Wisconsin Department of Human Services and the Wisconsin Department of Children and Families. One of the three GEARS and SPARC reports tested was not reviewed by an independent person before submission for reimbursement. Our sample was not statistically valid. Corrective Action Plan Corrective Action Planned: In September 2023, a review process was established and implemented starting with the August Claim to ensure that required reports are reviewed by someone other than the preparer of the reports prior to submission. Name(s) of Contact Person(s) Responsible for Corrective Action: Reports prepared by Kozue Bush, Finance Manager, will be reviewed by Chad Lillethun, FMS Division Administrator prior to submission. Anticipated Completion Date: Review process was implemented with the August 2023 claim.
View Audit 320246
Finding 497440 (2023-004)
Material Weakness 2023
Huron-Clinton Metropolitan Authority
MI
Questioned Costs Cash Management Material Weakness § 200.305
Condition: Controls in place were not adequate to ensure the Authority complied with all requirements under 2 CFR. Planned Corrective Action: The Authority will work to establish a written procedure to follow requirements in 2 CFR 200.305. Contact person responsible for corrective action: Shedrek...
Condition: Controls in place were not adequate to ensure the Authority complied with all requirements under 2 CFR. Planned Corrective Action: The Authority will work to establish a written procedure to follow requirements in 2 CFR 200.305. Contact person responsible for corrective action: Shedreka Miller Anticipated Completion Date: 12/31/2024
View Audit 320209
Ohio North East Health Systems, Inc.
OH
Questioned Costs Special Tests & Provisions
The sliding fee adjustment errors resulted from manual errors made by billing staff. Going forward, we will implement a process to ensure any manual adjustments are reviewed prior to be posted. We believe this will significantly reduce the risk for manual calculation errors going forward. Further, w...
The sliding fee adjustment errors resulted from manual errors made by billing staff. Going forward, we will implement a process to ensure any manual adjustments are reviewed prior to be posted. We believe this will significantly reduce the risk for manual calculation errors going forward. Further, we will implement a process to periodically review sliding fee adjustments throughout the year for accuracy.
View Audit 320179
Finding 497416 (2023-002)
Material Weakness 2023
Jackson County School District No 5
OR
Questioned Costs Allowable Costs / Cost Principles Material Weakness § 200.430
2023-002 Allowable Activities/Cost Principles US Department of Education - AL #84.010 Title I Grants to Local Education Agencies Condition: The District was not in compliance wllh lhe Uniform Guidance as it was noted that management of the District was not preparing time and effort dastribution reco...
2023-002 Allowable Activities/Cost Principles US Department of Education - AL #84.010 Title I Grants to Local Education Agencies Condition: The District was not in compliance wllh lhe Uniform Guidance as it was noted that management of the District was not preparing time and effort dastribution records and could not produce source documentation to support the time and etfort applied to payroll expense that was charged to Tatle I Grants to Local Education Agencies. Cause: The District's internal controls to identify and document employees that require support for time and effort charged to Title I Grants to Local Education Agencies were not effective for the year ended June 30, 2023. Auditor Recommendation: We recommend the District review their internal controls to strengthen processes and improve procedures. We recommend the District complete all required time and effort certilications in a timely manner. Plan of Action: Ashland School District wall identify administrative-level staff to oversee federal programs, including Title l, to ensure compliance with all relevant Uniform Guidance activities. Dastrict and building staff will review guidelines and documentation requirements for all federal programs to improve record keeping and to allow appropriate review of federal program activities. Date of lmplementation: lmmediately and ongoing. lf there are any questions regarding this plan, please contact Scott Whitman by email at Scott.Whitman@ashland.k12.or.us or by phone at 54 1 482-281 1.
View Audit 320164 Questioned Costs: $1
Granby Homes for Senior Citizens, Inc.
CT
Questioned Costs
2023-002 RESERVE ACCOUNT FUNDING Criteria: The Project’s reserve account must be fully funded and maintained in a separate bank account. Condition: During our audit testing, we noted that while the Project maintained a separate bank account for reserves, it was not fully funded. Cause: Yearly budget...
2023-002 RESERVE ACCOUNT FUNDING Criteria: The Project’s reserve account must be fully funded and maintained in a separate bank account. Condition: During our audit testing, we noted that while the Project maintained a separate bank account for reserves, it was not fully funded. Cause: Yearly budgeted transfers were not made to ensure the account is fully funded. Effect: Reserve bank account is underfunded. Questioned Costs: None noted. Recommendation: The Project should implement controls to ensure that the reserve bank account is fully funded. Management’s Views and Corrective Action Plan: Management will correct this when sufficient funds are able to be transferred into the reserve account.
View Audit 320161
Granby Homes for Senior Citizens, Inc.
CT
Questioned Costs Matching / Level of Effort / Earmarking
2023-001 SECURITY DEPOSITS Grantor: U.S. Department of Agriculture Award Name: Rural Rental Housing Loans Award Year: 2023 Award Numbers: Various CFDA Number: 10.415 Criteria: Tenant security deposit accounts must be fully funded and maintained in a separate bank account. Condition: During our audit...
2023-001 SECURITY DEPOSITS Grantor: U.S. Department of Agriculture Award Name: Rural Rental Housing Loans Award Year: 2023 Award Numbers: Various CFDA Number: 10.415 Criteria: Tenant security deposit accounts must be fully funded and maintained in a separate bank account. Condition: During our audit testing, we noted that while the Project maintained a separate bank account for tenant security deposits, it was not fully funded. Cause: Tenant security deposits subledger is not reconciled with tenant security deposits bank account to ensure account is fully funded. Effect: Tenant security deposits bank account is underfunded. Questioned Costs: None noted. Recommendation: The Project should implement controls to ensure that the tenant security deposits bank account is fully funded. Management’s Views and Corrective Action Plan: Management will subsequently correct this and transfer tenant funds received for their security deposit from the operating bank account to the tenant security deposits bank account to ensure it is fully funded.
View Audit 320161
Finding 497391 (2023-003)
Significant Deficiency 2023
City of Laconia
NH
Procurement, Suspension & Debarment Questioned Costs Allowable Costs / Cost Principles
LACONIA SCHOOL DISTRICT CORRECTIVE ACTION PLAN Audit Finding Reference MW-2023-03 Planned corrective action: All purchase orders will be approved by an Administrator and the Business Administrator. The current software allows for and audit path of approval, changes will be made to include the a...
LACONIA SCHOOL DISTRICT CORRECTIVE ACTION PLAN Audit Finding Reference MW-2023-03 Planned corrective action: All purchase orders will be approved by an Administrator and the Business Administrator. The current software allows for and audit path of approval, changes will be made to include the above practice in accordance with City and School District policy. Name of Contact person: Diane Clary, Business Administrator dclary@laconiaschools.org Anticipated completion date: September 30, 2024 Example of Planned Corrective Action: School ERP Pro software will be adjusted for an approval path including an Administrator and The Business Administrator.
View Audit 320135
Finding 497384 (2023-003)
Significant Deficiency 2023
Minnesota Indian Women's Sexual Assault Coalition
MN
Allowable Costs / Cost Principles Questioned Costs Internal Control / Segregation of Duties § 200.303
During 2023, vacation was paid out for a terminated employee. This payment did not agree with the organization’s vacation policy and documented approval of the decision was not available. Involuntary terminations at MIWSAC are rare. In the case of the terminated employee, vacation was paid out as th...
During 2023, vacation was paid out for a terminated employee. This payment did not agree with the organization’s vacation policy and documented approval of the decision was not available. Involuntary terminations at MIWSAC are rare. In the case of the terminated employee, vacation was paid out as though the termination was a voluntary resignation. This error was an oversight during payroll processing. As a result of this finding, the current policies & procedures surrounding payout of earned, unused vacation will be reviewed at an upcoming Circle Keepers meeting. Any approved changes to the policy will be documented in the Employee Handbook and distributed to all employees. This corrective action will be completed no later than September 30, 2024 Corrective Action contact/responsible party: Nicole Matthews, Executive Director nmatthews@miwsac.org 651-646-4800
View Audit 320126
Finding 497380 (2023-001)
Significant Deficiency 2023
Presbyterian Healthcare Services
NM
Questioned Costs Procurement, Suspension & Debarment § 200.303 § 200.317 § 200.318 § 200.319 § 200.320
Finding 2023-001 – Internal control deficiency and noncompliance over Procurement 1) Communication & Awareness: • Debrief by Director, Research and Sponsored Awards with the Community Health Department Senior Leaders and Program Managers regarding the audit finding; including procurement requirem...
Finding 2023-001 – Internal control deficiency and noncompliance over Procurement 1) Communication & Awareness: • Debrief by Director, Research and Sponsored Awards with the Community Health Department Senior Leaders and Program Managers regarding the audit finding; including procurement requirements, the nature of the deficiency and failure points. This occurred on 8/27/2024. • Meeting between Director, Research and Sponsored Awards, PHS Communications and Brand Management leadership and VP of Community Health to communicate procurement requirements and clarify responsibilities for communication of applicability of Federal procurement requirements to specific projects for which advertising services are requested. Initial Meeting occurred 8/28/2024. 2) Training & Education: • Targeted Training with the Community Health department (primary recipient of on-going Federal funding) on Federal procurement requirements. This training will be provided by the Research and Sponsored Awards staff and will be extended to any additional departments new to Federal funding. • Enhancement of existing required annual enterprise-wide leadership training that includes a section on grant funding with increased emphasis on procurement. Research and Sponsored Awards department is responsible for content. • Development of materials for new hires or others new to grant funding who are responsible for federally funded projects (collaboration between Research and Sponsored Awards department and Community Health department) 3) Policies & Procedures: • Written Procedures & Toolkits: Development of written procedures for contracting, exclusion checks and general procurement of goods or services to include checklists / toolkits to facilitate actions required for compliance with Federal procurement rules. • Update to existing policy “Federally funded Grants or Contracts – Procurement / Purchase of Supplies, Services and Other Property” to clarify the responsibilities for communication of applicability of Federal procurement requirements when a department receiving Federal funding procures goods or services through other PHS departments. 4) Collaboration with PHS Marketing department to ensure pathways exist for competitive bids, when necessary, including documentation of processes related to procurements under Federal funding. The first meeting was held 9/12/2024. 5) The Director, Research and Sponsored Awards and Community Health Department will review the items identified as questioned costs to identify if any improper payments were made to PHS. Contact Person: Lori Galves, Director, Research and Sponsored Awards Anticipated Completion Date: December 31, 2024
View Audit 320124 Questioned Costs: $1
Finding 497376 (2023-001)
Significant Deficiency 2023
With Helping Hands Serving Nutritious Meals
TX
Questioned Costs Reporting Significant Deficiency
RE: Finding 2023-001 – Significant Deficiency – Compliance with Daily Meal Count Records not Being Accurately Completed Response The meal count on 7/14/23 and 7/21/23 for King Parkway Mobile Home was incorrect as the server just wrote down the number of meals served and did not circle the numbers a...
RE: Finding 2023-001 – Significant Deficiency – Compliance with Daily Meal Count Records not Being Accurately Completed Response The meal count on 7/14/23 and 7/21/23 for King Parkway Mobile Home was incorrect as the server just wrote down the number of meals served and did not circle the numbers as instructed. This was just a careless error on the server’s part and further training on point of service was needed. The other error on the meal count records was the server indicated 20 meals were served but forgot to circle the very first number on the sheet, therefore there were only 19 numbers circled for the claim. The staff member that was adding the meal count consolidation form perhaps looked at the delivery ticket and not the meal count form to record the number of meals. This too is something that has been addressed and more training was needed. To ensure the Meal Count does not have any errors the Policy & Procedures have been updated as follows: POLICY: Daily Meal Count and Attendance Record (Updated Feb 24) As per TDA Guidelines, a CE must record meal counts and attendance on a daily basis. A CE must record meal counts at the point of service where their staff observe that an eligible child receives a creditable meal. A meal is creditable when a child receives all required components in the correct quantities at the approved mealtime. Daily Meal Count and Attendance Records must be completed at the point of service. POLICY: Meal Service Consolidation (Updated Feb 2024) As per TDA Guidelines each meal must be reported individually. SFSP sites may claim breakfast and supper served to children on week days, weekends, and holidays during a school's summer session. PROCEDURE: “With Helping Hands” (WHH) staff will report each meal separately on the daily meal count form and on a monthly meal consolidation form. The following conditions also apply to the meal service schedule: • The duration of a meal service must not exceed 1 ½ hours for breakfast and 2 hours for supper; • Any meals served outside of the approved meal times will not be claimed or they will be disallowed. • All meals will be recorded at the point of service by the Site Supervisor. • Each site will have their weekly totals and monthly totals reported on the monthly meal consolidation form. • Meal Count Forms will be turned in weekly from the Site Supervisor to the office for processing the claim submission. The office staff and Executive Director will review all documentation prior to claim submission. • Meal Count Consolidation Form will be completed and checked by two staff members’, including the Executive Director. • If the meal count sheet does not match the delivery ticket or any item is missing from the meal count sheet form the meal will be disallowed and further training will be done immediately with the site supervisor and/or staff at that location. • A claim will only be submitted for the meals that are supported by all complete and required documentation.
View Audit 320118 Questioned Costs: $1
Finding 497374 (2023-005)
Material Weakness 2023
Southwest Health and Human Services
MN
Questioned Costs Eligibility Material Weakness § 200.303
Finding Number: 2023-005 Finding Title: Eligibility – METS Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: Kathryn Herding – Eligibility Supervisor Corey Remiger – Eligibility Supervisor Ashley VanOverbeke- Eligibility Supervisor Corrective Actio...
Finding Number: 2023-005 Finding Title: Eligibility – METS Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: Kathryn Herding – Eligibility Supervisor Corey Remiger – Eligibility Supervisor Ashley VanOverbeke- Eligibility Supervisor Corrective Action Planned: The planned corrective action is to continue reminding and reviewing with staff on a regular basis and at unit meetings the need to utilize checklists with all applications and renewals so all required documentation is on file, verify income and asset requirements, and complete case transfers correctly. Supervisors and/or Lead Workers will also complete case reviews for accuracy. Anticipated Completion Date: October 31, 2024
View Audit 320115
Finding 497373 (2023-004)
Material Weakness 2023
Southwest Health and Human Services
MN
Questioned Costs Eligibility Material Weakness § 200.303
Finding Number: 2023-004 Finding Title: Eligibility – MAXIS Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: Kathryn Herding – Eligibility Supervisor Corey Remiger – Eligibility Supervisor Ashley VanOverbeke- Eligibility Supervisor Corrective Actio...
Finding Number: 2023-004 Finding Title: Eligibility – MAXIS Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: Kathryn Herding – Eligibility Supervisor Corey Remiger – Eligibility Supervisor Ashley VanOverbeke- Eligibility Supervisor Corrective Action Planned: The planned corrective action is to continue reminding and reviewing with staff on a regular basis and at unit meetings the need to utilize checklists with all applications and renewals so all required documentation is on file, verify income and asset requirements, and complete case transfers correctly. Supervisors and/or Lead Workers will also complete case reviews for accuracy. Anticipated Completion Date: October 31, 2024
View Audit 320115
Finding 497364 (2023-002)
Material Weakness 2023
Hip Housing Development Corporation
CA
Internal Control / Segregation of Duties Questioned Costs Material Weakness
We acknowledge the audit finding concerning the number of account balances that required adjustments and the resulting audit adjusting journal entries. 1. System Conversion: Recently, we underwent a comprehensive system conversion and creation of uniform chart of accounts for all the properties and ...
We acknowledge the audit finding concerning the number of account balances that required adjustments and the resulting audit adjusting journal entries. 1. System Conversion: Recently, we underwent a comprehensive system conversion and creation of uniform chart of accounts for all the properties and entities in our portfolio, which, while beneficial in the long term, contributed to the initial discrepancies in our account balances. 2. Improvement in Adjusting Entries: We are pleased to note that there has been a significant reduction in the number of adjusting entries required this year compared to previous years. This indicates that the measures we have put in place are moving us in the right direction. 3. Additional Support: To further support our efforts, we have hired a new accounting manager. This addition to our team will provide the necessary expertise and oversight to ensure accurate transaction recording and reconciliation. 4. Process Improvements: We have implemented several process improvements to streamline data entry, making the recording of transactions more efficient and reducing the likelihood of errors. 5. Enhanced Review Process: To further ensure the accuracy of our financial records, we will implement a review process for all journal entries before they are posted to the general ledger. This additional layer of oversight will help identify and correct any discrepancies early in the process. We are confident that these actions will enhance the accuracy of our financial transactions and reduce the need for adjusting journal entries in future audits. Management is committed to continuous improvement and will closely monitor these changes to ensure their effectiveness.
View Audit 320105
Finding 497363 (2023-001)
Material Weakness 2023
Hip Housing Development Corporation
CA
Questioned Costs Material Weakness Reporting
We acknowledge the audit finding regarding the timeliness of our financial reconciliation and not having reconciled financials available within a reasonable period after the fiscal year end. HIP Housing had a system conversion from QuickBooks to Yardi in July 2021. Our go live date was July 1, 2021 ...
We acknowledge the audit finding regarding the timeliness of our financial reconciliation and not having reconciled financials available within a reasonable period after the fiscal year end. HIP Housing had a system conversion from QuickBooks to Yardi in July 2021. Our go live date was July 1, 2021 which makes fiscal year 22-23 our second year of audit in our new system for HHAV, HIP Housing, and HHDC. This comprehensive system conversion delayed the closing of FY 21-22 which also impacted the timing of the FY 21-22 audit. The delay in FY 21-22 audit made it difficult for us to deliver the reconciled financials and trial balances for the FY 22-23 audit by the beginning of December. Once we missed the December deadline, we had to wait until the end of April to start the audit. We recognize the importance of timely financial reconciliation and have taken several measures to address this issue and prevent recurrence in future fiscal years. 1. Review and Enhancement of Processes: We have conducted a thorough review of our existing processes and procedures for identifying and reconciling financials. As a result, we have implemented more efficient and streamlined processes to ensure timely and accurate financial reporting. 2. System Conversion: The recent system conversion, while initially causing delays, has now been fully integrated into our operations. This new system is designed to enhance our financial management capabilities and support faster and more accurate financial reconciliations. 3. Addition of Key Personnel: To further strengthen our financial team, we have hired an experienced accounting manager. This new team member brings a wealth of expertise and will play a crucial role in overseeing the financial reconciliation process, ensuring that all entries are reviewed and finalized promptly. We are confident that these improvements will significantly enhance our ability to provide complete and reconciled financials within a reasonable period after the fiscal year end. Management remains committed to continuous improvement and will monitor the effectiveness of these changes to ensure ongoing compliance and efficiency.
View Audit 320105
City of Oswego
NY
Questioned Costs Allowable Costs / Cost Principles Reporting
Response: Management will ensure the Single Audit Reporting Package is filed timely going forward. Anticipated Completed Date: September 30, 2024. Responsible Contact Person: Deborah Coad City of Oswego City Chamberlain, CFO 13 West Oneida Street, Oswego, New York 13126 (315) 342-8107
Response: Management will ensure the Single Audit Reporting Package is filed timely going forward. Anticipated Completed Date: September 30, 2024. Responsible Contact Person: Deborah Coad City of Oswego City Chamberlain, CFO 13 West Oneida Street, Oswego, New York 13126 (315) 342-8107
View Audit 320102
Finding 497358 (2023-001)
Significant Deficiency 2023
Maryland Mep, Inc.
MD
Questioned Costs Matching / Level of Effort / Earmarking
Corrective Action: We concur with the recommendation. On an annual basis, Maryland MEP prepares an annual budget detailing Federal and Non-Federal sources and uses of funds which is reviewed and approved by both the NIST MEP Program Office and the NIST Grants Management Division. In the future, M...
Corrective Action: We concur with the recommendation. On an annual basis, Maryland MEP prepares an annual budget detailing Federal and Non-Federal sources and uses of funds which is reviewed and approved by both the NIST MEP Program Office and the NIST Grants Management Division. In the future, Maryland MEP will provide additional clarity and detail on the sources of non-federal cost share.
View Audit 320094 Questioned Costs: $1
Finding 497358 (2023-001)
Significant Deficiency 2023
Maryland Mep, Inc.
MD
Questioned Costs Matching / Level of Effort / Earmarking
The cost sharing in question was not required as the program was eligible for cost-share relief under the legislated guidelines available to the program. A review of these costs is currently being conducted by NIST and Maryland MEP is working closely with NIST to review this open item.
The cost sharing in question was not required as the program was eligible for cost-share relief under the legislated guidelines available to the program. A review of these costs is currently being conducted by NIST and Maryland MEP is working closely with NIST to review this open item.
View Audit 320094 Questioned Costs: $1
Finding 497353 (2023-006)
Significant Deficiency 2023
The Well Community Development Corporation
OH
Internal Control / Segregation of Duties Questioned Costs Allowable Costs / Cost Principles
Invoices and receipts submitted by the Housing Team to the Business Manager will include the grant name to avoid any confusion as to the proper allocation to the federal funding source.
Invoices and receipts submitted by the Housing Team to the Business Manager will include the grant name to avoid any confusion as to the proper allocation to the federal funding source.
View Audit 320076
Finding 497348 (2023-004)
Significant Deficiency 2023
Waushara County
WI
Questioned Costs Reporting Significant Deficiency
WIMCR Reporting Medical Assistance Program – Assistance Listing No. 93.778 Recommendation: CLA recommends the County develop and implement a process to require review and approval of the WIMCR reports prior to the submission of the report to the state to help ensure that the data reported are accur...
WIMCR Reporting Medical Assistance Program – Assistance Listing No. 93.778 Recommendation: CLA recommends the County develop and implement a process to require review and approval of the WIMCR reports prior to the submission of the report to the state to help ensure that the data reported are accurate, complete and supporting documentation is retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Annual WIMCR reporting to be completed by Waushara County DHS Finance team; Financial Manager and/or Financial Assistant. If both positions are fully employed both positions need to review and sign off on data prior to submission. If one of the positions is vacant a second review of data and sign-off needs to be done by someone else within DHS – likely the DHS Director. Name(s) of the contact person(s) responsible for corrective action: Peder Culver, Finance Manager, Clara Voigtlander, DHS Director Planned completion date for corrective action plan: Action plan will be in place for 2023 reporting during 2024.
View Audit 320071
Finding 497347 (2023-001)
Material Weakness 2023
Redevelopment Authority of Allegheny County
PA
Questioned Costs Reporting Internal Control / Segregation of Duties
Financial Statement Findings: Accounting Records Criteria: The accounts of the Authority shuold include all significant transactions in the period of benefit. Condition: During the audit, certain audit adjustments were required to record transactions in the period of benefit for the General Fund, ...
Financial Statement Findings: Accounting Records Criteria: The accounts of the Authority shuold include all significant transactions in the period of benefit. Condition: During the audit, certain audit adjustments were required to record transactions in the period of benefit for the General Fund, Special Projects Fund, and EDF Fund. Cause: The Authority improperly recorded/reversed certain prior year accruals, booked certain prior year audit adjustments twice and did not record grant revenue to match grant expenditures in the current year. The Authority also did not properly record certain substanital transactions on the Special Fund, or the EDF Fund. Effect: The financial records for the General Fund, Special Projects Fund, and EDF Fund did not reflect the financial activity in the period of benefit, which could result in a material misstatement of the financial statements. This is a repeat finding from a previous year - Finding 2022-001. Recommendation: The Authority should enusre that internal control procedures over financial reporting are sufficient to identify and record all transactions in the period of benefit. Management Response: The Authority has initiated addiitonal levels of review in order to sufficiently identify and record all transactions in the period of benefit.
View Audit 320068 Questioned Costs: $1
Community Crossroads, Inc.
NH
Questioned Costs Procurement, Suspension & Debarment Period of Performance
IN THE HRSA PROVIDED DOCUMENTATION, IT STATES "FUNDS CAN BE USED FOR FACILITY EXPENSES SUCH AS LEASE OR PURCHASE OF PERMANENT OR TEMPORARY STRUCTURES, OR TO RETROFIT FACILITIES TO ACCOMMODATE REVISED PATIENT TREATMENT PRACTICES TO SUPPORT INFECTION CONTROL DURING THE PERIOD OF PERFORMANCE." WE BELI...
IN THE HRSA PROVIDED DOCUMENTATION, IT STATES "FUNDS CAN BE USED FOR FACILITY EXPENSES SUCH AS LEASE OR PURCHASE OF PERMANENT OR TEMPORARY STRUCTURES, OR TO RETROFIT FACILITIES TO ACCOMMODATE REVISED PATIENT TREATMENT PRACTICES TO SUPPORT INFECTION CONTROL DURING THE PERIOD OF PERFORMANCE." WE BELIEVE THAT WE HAVE ADHERED TO ALL EXPENSE AS ALLOWED BY HRSA AND HAVE MET THE INTENT OF THE HRSA PROGRAM AND GUIDANCE PROVDIED, INCLUDING DUE DILIGENCE OF CALLS TO HRSA AND CONVERSATIONS WITH THE AUDITORS OF OUR INTENT TO PURCHASE THE ADDITIONAL CONDO UNIT TO ALLOW FOR MORE SPACE TO MEET AND PROVIDE SERVICES TO THE INDIVIDUALS AND FAMILES THAT WE SERVE DUE TO THE COVID-19 VIRUS.
View Audit 320047 Questioned Costs: $1
Finding 497334 (2023-001)
Significant Deficiency 2023
Savio House
CO
Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.303
Planned Corrective Action: Savio believes that our internal control system is effective in determining allowable costs charged to the grant. In addition to the reviews done by the Controller, there is an additional third party review to ensure all costs are allowable. We do believe that we could bet...
Planned Corrective Action: Savio believes that our internal control system is effective in determining allowable costs charged to the grant. In addition to the reviews done by the Controller, there is an additional third party review to ensure all costs are allowable. We do believe that we could better segregate the controls within the Organization to further improve the system of internal controls. We will modify our controls to require that all expenses along with the indirect rate and calculation will be reviewed and approved by the Development department rather than the controller to provide a better review process for appropriateness and support of costs before reimbursement, as recommended by the auditor. Since the Development department writes the grants they would have the best knowledge on what expenses qualify and verify support. This will be implemented immediately. Name of Contact Person: Eric Heppe, Controller, EHeppe@saviohouse.org Anticipated completion date: September 2024 invoicing process
View Audit 320032
Town of Colchester, Ct
CT
Questioned Costs Reporting Internal Control / Segregation of Duties
Management agrees with this finding. The Town will implement procedures to ensure reports are based upon the Town's general ledger and properly reconciled and in compliance with U.S. Treasury guidelines. The reporting was corrected for the March 31, 2024 filing and the expenditures reported were bas...
Management agrees with this finding. The Town will implement procedures to ensure reports are based upon the Town's general ledger and properly reconciled and in compliance with U.S. Treasury guidelines. The reporting was corrected for the March 31, 2024 filing and the expenditures reported were based on the general ledger
View Audit 320030
Finding 497327 (2023-002)
Material Weakness 2023
Barnesville Housing Authority
GA
Questioned Costs Allowable Costs / Cost Principles HUD Housing Programs
2023-002 Noncompliance with Activities Allowed or Unallowed (Public Housing Program ALN 14.850) We will implement controls and procedures to ensure costs are properly charged to each program. Date of completion: Ongoing
2023-002 Noncompliance with Activities Allowed or Unallowed (Public Housing Program ALN 14.850) We will implement controls and procedures to ensure costs are properly charged to each program. Date of completion: Ongoing
View Audit 320023 Questioned Costs: $1
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