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Corrective Action Plans

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Finding 394644 (2023-001)
Significant Deficiency 2023
Ili Senior Housing - Chapel Valley Road, Inc.
WI
Questioned Costs HUD Housing Programs Significant Deficiency
2023-001 Supportive Housing for the Elderly – CFDA No. 14.157 Recommendation: We recommend that management implement a process to ensure proper approval is obtained prior to withdrawing funds from the residual receipts account. Explanation of disagreement with audit finding: There is no disagreement...
2023-001 Supportive Housing for the Elderly – CFDA No. 14.157 Recommendation: We recommend that management implement a process to ensure proper approval is obtained prior to withdrawing funds from the residual receipts account. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management has since implemented a process to ensure the proper forms are filled out and submitted with HUD prior to withdrawing funds from the residual receipts account. Name(s) of contact person(s) responsible for corrective action: Nicole Chwala Planned completion date for corrective action plan: April 2024
View Audit 304553 Questioned Costs: $1
Finding 394635 (2023-002)
Significant Deficiency 2023
Senior Services Plus, Inc.
IL
Questioned Costs Cash Management
2023-002 – Foster Grandparent Reporting Statement of Condition – The Organization double counted expenditures for the Foster Grandparent program in their tracking spreadsheet in the prior year. Since this is a three year grant period, the Organization intended on correcting this error in the current...
2023-002 – Foster Grandparent Reporting Statement of Condition – The Organization double counted expenditures for the Foster Grandparent program in their tracking spreadsheet in the prior year. Since this is a three year grant period, the Organization intended on correcting this error in the current year draw downs but was not. Cause of Condition – The Organization double counted expenditures for the Foster Grandparent program in their tracking spreadsheet. Recommendation – The Organization should consider the costs and benefits of establishing a financial management system that provides for the identification, in its account, of all funds expended related to federal funding to ensure that expenditures are not double counted when reported for reimbursement. View of Responsible Officials and Planned Corrective Action: The Organization will review procedures and processes around reporting of expenditures for grants, specifically the Foster Grandparent reporting. In-depth training will be provided to Finance and applicable staff in relation to multi-year grants. Anticipated Date of Completion: Ongoing analysis
View Audit 304542 Questioned Costs: $1
Finding 394634 (2023-001)
Significant Deficiency 2023
Senior Services Plus, Inc.
IL
Questioned Costs Subrecipient Monitoring Cash Management
2023-001 – Nutrition and Transportation Reporting Statement of Condition – The Organization filed billing reports for nutrition and transportation services to AgeSmart Community Resources that did not agree to the nutrition and transportation detail records. Cause of Condition – The Organization’s ...
2023-001 – Nutrition and Transportation Reporting Statement of Condition – The Organization filed billing reports for nutrition and transportation services to AgeSmart Community Resources that did not agree to the nutrition and transportation detail records. Cause of Condition – The Organization’s staff erroneously made mathematical errors and incorrectly billed all 5-meal deliveries as 7-meal deliveries. Recommendation – The Organization should consider the costs and benefits of hiring additional expertise or training existing staff, as well as, implementing a monitoring process to ensure the Organization’s billings are accurate and in accordance with the procedures prescribed by the funding agency. View of Responsible Officials and Planned Corrective Action: The Organization will review procedures and processes around reporting of units; implementing a double check system between the clerk and supervisor to reduce the risk of human error in logging units. Review of practices regarding adjustments to units will be completed and procedures will be updated. Quarterly audits will be implemented to ensure accuracy. Anticipated Date of Completion: Ongoing analysis
View Audit 304542 Questioned Costs: $1
Finding 394620 (2023-004)
Material Weakness 2023
Bloom Township High School District 206
IL
Questioned Costs Special Tests & Provisions Matching / Level of Effort / Earmarking
The District will create a procedure to collect and review certified payrolls to ensure contractual compliance, which will be done prior to payment of the invoice or pay applications.
The District will create a procedure to collect and review certified payrolls to ensure contractual compliance, which will be done prior to payment of the invoice or pay applications.
View Audit 304521
Finding 394619 (2023-001)
Material Weakness 2023
Turtle Woods Corporation 023-Ee021
MA
Questioned Costs HUD Housing Programs
Management agrees that the $50,000 of questioned costs must be returned to the reserve for replacement account. In order to replenish the reserve balance and remediate the finding, management will be depositing an additional $10,000 per month to the reserve from project operations to be made over th...
Management agrees that the $50,000 of questioned costs must be returned to the reserve for replacement account. In order to replenish the reserve balance and remediate the finding, management will be depositing an additional $10,000 per month to the reserve from project operations to be made over the course of five months (March 2024 to July 2024). The first $10,000 deposit was made on March 18, 2024. Planned deposits for the remaining $40,000 still owed will be made on the payment schedule as follows: April 15, 2024, May 15, 2024, June 15, 2024, and July 15, 2024.
View Audit 304518 Questioned Costs: $1
Finding 394614 (2023-001)
Material Weakness 2023
Seattle Aquarium Society
WA
Questioned Costs Procurement, Suspension & Debarment § 200.318 § 200.320 § 200.326
Finding Number 2023-001 Contact Person(s): Rick Johnson, VP of Finance and Administration Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if applicable): Corrective action planned: The Seattle Aquarium will provide training for empl...
Finding Number 2023-001 Contact Person(s): Rick Johnson, VP of Finance and Administration Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if applicable): Corrective action planned: The Seattle Aquarium will provide training for employees involved in procurement exceeding the simplified acquisition threshold to ensure they are aware of the various procurement methods and requirements. Review of the procurement process by the Finance Department will be required for such planned purchases. Anticipated completion date: June 30, 2024
View Audit 304505 Questioned Costs: $1
Isho Iii, Inc. (independent Supportive Hsg Oakland-Iii) 044-Hd065
MI
Questioned Costs
Statement of condition #2023-001: At December 31, 2023, deposits to the reserve for replacements funds of $639 had not been made. Comments on the Finding and Each Recommendation: Management should transfer $639 from the operating account to the reserve for replacements fund. Action(s) taken or p...
Statement of condition #2023-001: At December 31, 2023, deposits to the reserve for replacements funds of $639 had not been made. Comments on the Finding and Each Recommendation: Management should transfer $639 from the operating account to the reserve for replacements fund. Action(s) taken or planned on the finding: Management did not receive two months of PRAC funds during the year. Management transferred $639 from the operating account to the reserve for replacements fund in January 2024.
View Audit 304484 Questioned Costs: $1
Finding 394582 (2023-001)
Significant Deficiency 2023
Ivy Plaza Housing Corporation
OH
Questioned Costs HUD Housing Programs Procurement, Suspension & Debarment
Corrective Action Plan: In response to the findings regarding the missed monthly deposits totaling $19,221 in the replacement reserve account, the organization has taken the following corrective measures. Firstly, the required deposits have been made to rectify the deficit.Additionally, the organiza...
Corrective Action Plan: In response to the findings regarding the missed monthly deposits totaling $19,221 in the replacement reserve account, the organization has taken the following corrective measures. Firstly, the required deposits have been made to rectify the deficit.Additionally, the organization has requested a waiver from HUD for the monthly deposits to the replacement reserve accounts for 2024. Also, a request for an increase in subsidy for 2024 will be submitted to the HUD Account Executive to address the cash flow issue within the organization.To prevent similar occurrences in the future, a robust monitoring and review process has been implemented such as quarterly monitoring of deposits to ensure compliance with HUD requirements. All communications with HUD and monitoring activities will be documented meticulously for audit purposes and continuous evaluation of these measures will help prevent the likelihood of recurrence. Completion Date: Immediately Contact Person: Jacqueline C. Gholson, Co - Manager Caseal J. Medley, Co - Manager
View Audit 304468 Questioned Costs: $1
Finding 394562 (2023-001)
Significant Deficiency 2023
Mizpah Assisted Living Services, INC
MO
Internal Control / Segregation of Duties Questioned Costs Reporting
FINDING NO. 2023-001 – Quarterly Financial Reports Statement of Condition: Quarterly financial statements not submitted to loan servicer within the 60 day period allotted, as the first quarter report was not submitted until November 4, 2022. Recommendation: Project Management must submit the quart...
FINDING NO. 2023-001 – Quarterly Financial Reports Statement of Condition: Quarterly financial statements not submitted to loan servicer within the 60 day period allotted, as the first quarter report was not submitted until November 4, 2022. Recommendation: Project Management must submit the quarterly financial information within the prescribed timeframe. Project Management should review its internal controls and ensure that systems are in place so that the filing requirement will be met in future quarters and years. Management’s Response: There is no disagreement with the audit finding.
View Audit 304437
Finding 394560 (2023-003)
Significant Deficiency 2023
Collier County
FL
Questioned Costs Subrecipient Monitoring Reporting § 200.303
CDBG -Entitlement Grants Cluster -Assistance Listing No. 14.CDBG Recommendation: Strengthen policies and procedures to ensure that reporting due dates are determined by the Federal regulations and that internal processes mirror the requirements of the Federal regulations. Explanation of disagreeme...
CDBG -Entitlement Grants Cluster -Assistance Listing No. 14.CDBG Recommendation: Strengthen policies and procedures to ensure that reporting due dates are determined by the Federal regulations and that internal processes mirror the requirements of the Federal regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Staff will submit revised FY 2023 reports as applicable, update procedures to ensure report deadlines are based on the subaward execution date and update internal controls to ensure deadlines are met per the Federal regulations. Name(s) of the contact person(s) responsible for corrective action: Therese Stanley, Grants Compliance Manager, 239-252-2959 Planned completion date for corrective action plan: May 30, 2024
View Audit 304432
Finding 394559 (2023-002)
Material Weakness 2023
Collier County
FL
Questioned Costs Material Weakness Matching / Level of Effort / Earmarking § 200.303
National Infrastructure Investments -Assistance Listing No. 20.933 Recommendation: Implement a process and to update its policies and procedures to ensure that all certified payrolls are properly verified and maintained accurately through the grant award period and beyond. Explanation of disagreem...
National Infrastructure Investments -Assistance Listing No. 20.933 Recommendation: Implement a process and to update its policies and procedures to ensure that all certified payrolls are properly verified and maintained accurately through the grant award period and beyond. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Staff will conduct a documented compliance review no less than monthly comparing the certified payroll tracker against supporting documentation including the payrolls collected by the third-party administrator (TPA). Any discrepancies will be conveyed to the TPA and Contractor and monitored until resolved. The Grants Administration Handbook will be updated for procedures for verification of certified payrolls. Name(s) of the contact person(s) responsible for corrective action: Trinity Scott, Transportation Management Services Department Head, 239-252-5873. Planned completion date for corrective action plan: May 30, 2024
View Audit 304432
Housing Authority of the Town of Windsor Locks
CT
Questioned Costs Cash Management Allowable Costs / Cost Principles
Auditee’s Response and Planned Corrective Action Since February 2022 the Fee Accountant has paid the bills monthly and made sure to reimburse the Revolving Fund accordingly if funds are available. Unfortunately, the State Program has not had a rate increase with all the changes going on. Their cash...
Auditee’s Response and Planned Corrective Action Since February 2022 the Fee Accountant has paid the bills monthly and made sure to reimburse the Revolving Fund accordingly if funds are available. Unfortunately, the State Program has not had a rate increase with all the changes going on. Their cash flow is very low and a rate increase is being implemented for the FY24 Budget. There is another rate increase taking effect for FY25. This should allow the State program to reimburse the Revolving Fund fully. As of March 2024 the State owes less than $25,000 to the Revolving Fund. Planned Implementation Date of Corrective Action: July 2023 Person Responsible for Corrective Action: Windsor Locks Management Team working with the Fee Accountant monthly.
View Audit 304378 Questioned Costs: $1
Finding 394363 (2023-002)
Significant Deficiency 2023
Pontiac Community Consolidated School District No. 429
IL
Questioned Costs Cash Management Internal Control / Segregation of Duties
Condition: The District has not adequately established internal controls to ensure that net cash resources are being properly monitored. Plan: Internal controls will be established and implemented related to the cash management compliance requirement, including monitoring accumulated cash balances a...
Condition: The District has not adequately established internal controls to ensure that net cash resources are being properly monitored. Plan: Internal controls will be established and implemented related to the cash management compliance requirement, including monitoring accumulated cash balances and ensuring that balance does not exceed 3 months of the average progam expenditures. Anticipated Date of Completion: 6/30/2024 Name of Contact Person: Mike Weaver, Superintendent Management Response: There is no disagreement with this finding and internal controls will be developed to monitor the net cash resources of the nonprofit school food service.
View Audit 304371
Finding 394362 (2023-001)
Significant Deficiency 2023
West Liberty Care Center, INC
OH
Questioned Costs HUD Housing Programs
Management is in the process of working with HUD to obtain the necessary approval.
Management is in the process of working with HUD to obtain the necessary approval.
View Audit 304370
Finding 394334 (2023-002)
Significant Deficiency 2023
Winter Grove, Inc.
CT
Eligibility HUD Housing Programs Questioned Costs
2. Finding 2023-002 c. Comments on the Finding and Each Recommendation The Enterprise Income Verification (EIV) was not completed within the 90 days period due to staffing changes. d. Action(s) Taken or Planned on the Finding The compliance monitoring report has now been completed. Staff reviewed th...
2. Finding 2023-002 c. Comments on the Finding and Each Recommendation The Enterprise Income Verification (EIV) was not completed within the 90 days period due to staffing changes. d. Action(s) Taken or Planned on the Finding The compliance monitoring report has now been completed. Staff reviewed the policies and procedures to prevent future occurrences.
View Audit 304344
Finding 394332 (2023-001)
Material Weakness 2023
Winter Grove, Inc.
CT
HUD Housing Programs Questioned Costs
1. Finding 2023-001 a. Comments on the Finding and Each Recommendation The refunded dormant accounts had residents that were moved out or deceased. The remaining current residents were notified of the deficiency, but there were no responses or payments received by year-end. b. Action(s) Taken or Pla...
1. Finding 2023-001 a. Comments on the Finding and Each Recommendation The refunded dormant accounts had residents that were moved out or deceased. The remaining current residents were notified of the deficiency, but there were no responses or payments received by year-end. b. Action(s) Taken or Planned on the Finding The security deposit account was fully funded with operating monies in January 2024.
View Audit 304344
Fairport Baptist Homes
NY
Questioned Costs HUD Housing Programs
Criteria Under the terms of the related regulatory agreement The Homes is required to make timely monthly debt payments and deposits in certain escrow accounts. Condition/Context As part of our compliance testing, we reviewed the debt and escrow schedules and noted that the debt and escrow payments ...
Criteria Under the terms of the related regulatory agreement The Homes is required to make timely monthly debt payments and deposits in certain escrow accounts. Condition/Context As part of our compliance testing, we reviewed the debt and escrow schedules and noted that the debt and escrow payments due throughout 2023 were not made. Cause The Homes were experiencing significant cash constraints and was not able to make debt payments and escrow payments as they were due and was limited under the terms of the bankruptcy filing as to what payments were allowable. Effect The Homes is out of compliance with the HUD regulatory agreement. Recommendation As HUD servicer is a named secured creditor in the bankruptcy filing, we recommend that The Homes follow the rules of the bankruptcy filing. Management Response The HUD mortgage is a secured creditor under the bankruptcy filing and we expect the lender to be paid under the terms of the bankruptcy agreement at the conclusion of the sale of the Facility that is expected to occur during 2024.
View Audit 304340
Finding 394330 (2023-001)
Significant Deficiency 2023
Opportunity Resource Fund
MI
Questioned Costs Eligibility Reporting
OPPORTUNITY RESOURCE FUND CORRECTIVE ACTION PLAN YEAR ENDED DECEMBER 31, 2023 Opportunity Resource Fund respectfully submits the following corrective action plan for the year ended December 31, 2023. Auditor: Maner Costerisan 2425 E. Grand River Avenue, Suite 1 Lansing, MI 48912 Audit period: Year e...
OPPORTUNITY RESOURCE FUND CORRECTIVE ACTION PLAN YEAR ENDED DECEMBER 31, 2023 Opportunity Resource Fund respectfully submits the following corrective action plan for the year ended December 31, 2023. Auditor: Maner Costerisan 2425 E. Grand River Avenue, Suite 1 Lansing, MI 48912 Audit period: Year ended December 31, 2023. Contact Person: Kevin Fitzerald, Vice President of Finance & CFO The findings from December 31, 2023, schedule of findings and questioned are discussed below. The findings are numbered consistently with the number assigned in the schedule. Finding: Federal Award Finding: Finding 2023-001 Recommendation: We recommend Opportunity Resource Fund, in the future, implement a review process of applicant information to ensure that all data input into the loan system is accurate. Action to be taken: Opportunity Resource Fund (OppFund) will be implementing a review process to ensure that application information properly input it into the loan servicing system accurately. OppFund will be doing this in a two-part process first by hiring a loan closing position, (starts April 1st) one of their responsibilities will be to review the application and loan servicing software to ensure accuracy. The other part will be to automate the process to ensure that the manual errors do not occur.
View Audit 304338
Princeville Development Corporation
NC
Questioned Costs Matching / Level of Effort / Earmarking
PRINCEVILLE DEVELOPMENT CORPORATION P.O. Box 1567 Dunn, North Carolina 28335 CORRECTIVE ACTION PLAN February 23, 2024 ...
PRINCEVILLE DEVELOPMENT CORPORATION P.O. Box 1567 Dunn, North Carolina 28335 CORRECTIVE ACTION PLAN February 23, 2024 USDA, Rural Development 403 Government Circle, Suite 3 Greenville, North Carolina 27834 Princeville Development Corporation, respectfully submits the following Corrective Action Plan for the year ended December 31, 2023. Bernard Robinson & Company, L.L.P. 1501 Highwoods Blvd., Suite 300 Greensboro, North Carolina 27410 Audit period: Year ended December 31, 2023 The finding from the December 31, 2023 Schedule of Findings and Questioned Costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Findings and Questioned Costs: Finding 2023-001: U.S. Department of Agriculture, Rural Development, Rural Rental Housing Loans, Assistance Listing #10.415 Recommendation: We recommend that management obtain a collateral agreement or transfer funds to another federally insured banking institution in an amount sufficient to ensure all funds are federally insured. Action Taken: We will review the financial stability of the banking institutions which hold the Corporation's funds on an ongoing basis. We do not feel at this time that the funds are truly at risk based on current market conditions and the reviews they continually do on the financial stability of the banking institutions holding these funds. We will transfer the funds at any point they believe the funds are truly at risk. If you have questions regarding this plan, please call Neil McLamb at 910-766-6283. Sincerely yours, Neil McLamb CFO, DTH Management Group, LTD
View Audit 304319
Finding 394321 (2023-001)
Significant Deficiency 2023
Choanoke Area Development Associaion, Inc.
NC
Internal Control / Segregation of Duties Questioned Costs HUD Housing Programs
The Association will update the procedures for review and posting of invoices for proper cutoff dates. Currently, our cutoff policy is the end of the month. CADA will amend the Fiscal Policy to add that accounting staff will carefully review all invoices to ensure that CADA has reconciled each autho...
The Association will update the procedures for review and posting of invoices for proper cutoff dates. Currently, our cutoff policy is the end of the month. CADA will amend the Fiscal Policy to add that accounting staff will carefully review all invoices to ensure that CADA has reconciled each authorized invoice for payment in the correct fiscal year, with proper coding and authorizations. Accounting staff will check with service providers/vendors to ensure that CADA has received all invoices/purchase orders for a fiscal year prior to final closing of the fiscal year. The CADA Executive Director and Finance Director will present recommended Fiscal Policy changes to the Association’s Fiscal and Executive Committees for their review and input. After the Committees’ review and input, the Chairs of The Executive and Finance Committees will present the recommended changes to the Fiscal Policies to CADA’s full Board for approval. Upon Board approval of the Amended Fiscal policy, the Finance Director will train the accounting staff about the fiscal policies changes and instruct staff to implement the policy changes. The Executive Director and Fiscal Director will provide oversight throughout the year including requiring staff to check with service providers to ensure that the vendors have submitted all invoices for the fiscal year and all purchase orders reconciled or cleared by end of fiscal year. Proposed Completion Date: June 30, 2024.
View Audit 304318 Questioned Costs: $1
Finding 394316 (2023-002)
Significant Deficiency 2023
Dalewood Estates Senior Housing, Inc.
SC
Questioned Costs Subrecipient Monitoring HUD Housing Programs
Finding 2023-002: Comments on the Finding and Each Recommendation During prior years, the Board of Directors disbursed funds from the replacement reserve to fund development of other housing developments. Effective June 10, 2022, the Board of Directors entered into a repayment agreement with HUD t...
Finding 2023-002: Comments on the Finding and Each Recommendation During prior years, the Board of Directors disbursed funds from the replacement reserve to fund development of other housing developments. Effective June 10, 2022, the Board of Directors entered into a repayment agreement with HUD to return funds to the Corporation. The agreement required $3,000 to be returned to the Corporation during the year ended December 31, 2023. The Board of Directors returned $250 during the year ended December 31, 2023. At December 31, 2023, the Board of Directors owes $54,750 to the Corporation. Action(s) taken or planned on the finding The Board of Directors should replace the funds that were disbursed from the reserve for replacements without HUD approval in accordance with the repayment agreement entered into with HUD on June 10, 2022. Management and the Board of Directors concur with the finding and the auditor's recommendation. The Board of Directors is working on making the delinquent deposits for 2023 and all future deposits as required in the repayment agreement entered into with HUD on June 10, 2022.
View Audit 304313 Questioned Costs: $1
Finding 394315 (2023-001)
Significant Deficiency 2023
Dalewood Estates Senior Housing, Inc.
SC
Questioned Costs Subrecipient Monitoring HUD Housing Programs
Finding 2023-001: Comments on the Finding and Each Recommendation The Corporation has not filed the 2017, 2018, 2019, 2020, 2021 or 2022 federal income tax returns. Action(s) taken or planned on the finding Tax returns should be filed on a timely basis and all delinquent tax returns should be fi...
Finding 2023-001: Comments on the Finding and Each Recommendation The Corporation has not filed the 2017, 2018, 2019, 2020, 2021 or 2022 federal income tax returns. Action(s) taken or planned on the finding Tax returns should be filed on a timely basis and all delinquent tax returns should be filed as soon as possible. Management and the Board of Directors concur with the finding and the auditor's recommendation. Management and the Board of Directors are taking steps to file the previous tax returns and have the Corporation's not-for-profit designation reinstated.
View Audit 304313
Genesee Valley Presbyterian Nursing Center D/b/a Kirkhaven
NY
Questioned Costs HUD Housing Programs
Finding 2023-001 - Assistance Listing No. 14.129 - United States Department of Housing and Urban Development Criteria Under the terms of the related regulatory agreement Kirkhaven is required to make timely monthly debt payments and deposits in certain escrow accounts. Condition/Context As part ...
Finding 2023-001 - Assistance Listing No. 14.129 - United States Department of Housing and Urban Development Criteria Under the terms of the related regulatory agreement Kirkhaven is required to make timely monthly debt payments and deposits in certain escrow accounts. Condition/Context As part of our compliance testing, we reviewed the debt and escrow schedules and noted that Kirkhaven did not make all required debt and escrow payments during the year. Cause Kirkhaven was experiencing significant cash constraints and was not able to make debt payments and escrow payments as they were due. Effect Kirkhaven is out of compliance with the HUD regulatory agreement. Recommendation We recommend that Kirkhaven evaluate the necessary options to become current on mortgage and escrow payments. Management Response and corrective action plan Kirkhaven’s HUD mortgage was paid in full in February 2024.
View Audit 304308
Pryor School District No. 2 & 3
MT
Questioned Costs Reporting Significant Deficiency § 200.512
Finding 2023-003 - Reporting w Compliance (Repeat Finding: 2022-008, 2021-006) Significant Deficiency Condition: The School District did not complete and submit their audit to the Federal Audit Clearinghouse by the due date of March 31, 2024, Questioned Costs: None. Criteria: 2 CFR §200.512 of t...
Finding 2023-003 - Reporting w Compliance (Repeat Finding: 2022-008, 2021-006) Significant Deficiency Condition: The School District did not complete and submit their audit to the Federal Audit Clearinghouse by the due date of March 31, 2024, Questioned Costs: None. Criteria: 2 CFR §200.512 of the Uniform Guidance requires an entity expending more than $750,000 of federal funds within the calendar year to submit a data collection form and reporting package by a due date that is the earlier of 30 calendar days after receipt of the auditor's report(s) or nine months after the end of the audit period. Cause: During FY 2020-21, 2021-22, and 2022-23 the School District employed multiple Business Managers. This affected providing documentation In a timely manner. Effect: Late filing of the data _collection forn1 results in noncompliance with requirements of Uniform Guidance which could lead to sanctions by funding agencies. Recommendation: We recommend the School District become familiar with reporting requirements for each award and Implement procedures to begin audit preparation work earlier in the fiscal year to ensure reports are filed within the nine-month reporting deadline set faith by Uniform Guidance, Views of Responsible Officials: The Superintendent and the Business manager concur with this finding. We are unable to find an auditor in the state of Montana and will continue to work with the current audit company to ensure that the audit is completed in a timely manner and by the deadlines required by the state.
View Audit 304293
Finding 394309 (2023-001)
Significant Deficiency 2023
School District of Colby
WI
Questioned Costs Cash Management Matching / Level of Effort / Earmarking
The District will work with their contractors to ensure the prevailing wage clause is included in the contract and certified payrolls will be received in the future.
The District will work with their contractors to ensure the prevailing wage clause is included in the contract and certified payrolls will be received in the future.
View Audit 304274 Questioned Costs: $1
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