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Henry County Medical Center
TN
Allowable Costs / Cost Principles Questioned Costs
Recommendations: It is recommended that management update the internal calculation of lost revenues for 2020 and 2021 to deduct the unallowable costs to demonstrate and support that there are no reimbursements for the same expenses or lost revenue. In the event the Medical Center receives a reques...
Recommendations: It is recommended that management update the internal calculation of lost revenues for 2020 and 2021 to deduct the unallowable costs to demonstrate and support that there are no reimbursements for the same expenses or lost revenue. In the event the Medical Center receives a request from the federal agency or another party to audit the use of the funds, the most accurate and up-to-date information should be available. Actions: Henry County Medical Center claimed as COVID expenses for HRSA reporting the cost of additional drugs used in treating COVID patients for reporting periods 1-3. This was based on information received by management at the beginning of the COVID pandemic. It was later learned that Medicare provided additional payments on claims related to patients being treated for COVID. This additional reimbursement was to help offset some of the additional costs incurred by providers. Internal worksheets calculating lost revenue and COVID 19 expenses have been updated to accurately reflect lost revenue and expenses related to COVID 19 patient care. This change had no impact on the accounting for all funds received during the reporting periods.
View Audit 12146
Henry County Medical Center
TN
Questioned Costs Cash Management Reporting
Recommendations: Management should adjust the internal lost revenue calculations to address the noted item for lost revenue calculations for 2020 and 2021. In the event the Medical Center receives a request from the federal agency or another party to audit the use of the funds, the most accurate a...
Recommendations: Management should adjust the internal lost revenue calculations to address the noted item for lost revenue calculations for 2020 and 2021. In the event the Medical Center receives a request from the federal agency or another party to audit the use of the funds, the most accurate and up-to-date information should be available to support the use of the funds. Actions: Henry County Medical Center owns a Rural Health Clinic and receives additional reimbursement from the State of Tennessee for treatment of Medicaid patients. This additional reimbursement is reported on internal financial statements as “Other Operating Revenue.” When HRSA reporting was prepared for 2020 and 2021, these funds were not included as part of Net Patient Revenue thus impacting the loss of revenue calculation. Internal worksheets calculating lost revenue compared to 2019 have been updated to accurately reflect lost revenue. This change had no impact on the accounting for all funds received during the reporting periods.
View Audit 12146
Finding 8876 (2023-002)
Significant Deficiency 2023
Unified School District No. 428
KS
School Nutrition Programs Questioned Costs Special Tests & Provisions
2023-002 - Child Nutrition Cluster - Special Tests and Provisions - Verification Condition Of the six households selected for testing of verification compliance, two were found to have been incorrectly calculated as being eligible for reduced price meals. Recommendation We recommend that the Distric...
2023-002 - Child Nutrition Cluster - Special Tests and Provisions - Verification Condition Of the six households selected for testing of verification compliance, two were found to have been incorrectly calculated as being eligible for reduced price meals. Recommendation We recommend that the District review its controls related to verification in order to ensure that only eligible households receive free or reduced price meals. Comment on the Finding Recommendation The District is aware of the errors and has taken extra care with the verifications completed for the ongoing school year. Action Taken Kristy Alvord and Cindy Clark attended training in the Fall of 2023 that was conducted by the Kansas State Department of Education, regarding verification compliance. In addition, all verification calculations will be double-checked by a staff member who did not perform the initial calculation.
View Audit 12128
Finding 8831 (2023-001)
Material Weakness 2023
Wallace Stegner Academy
UT
Questioned Costs Material Weakness Reporting
Finding Summary: Wallace Stegner Academy is required to submit an annual performance report to the State of Utah detailing GEER and ESSER expenditures by subgrant fund, expenditure category, object code, number of specific positions supported with GEER and ESSER funds, allocation of GEER and ESSER f...
Finding Summary: Wallace Stegner Academy is required to submit an annual performance report to the State of Utah detailing GEER and ESSER expenditures by subgrant fund, expenditure category, object code, number of specific positions supported with GEER and ESSER funds, allocation of GEER and ESSER funds and criteria used and number of full-time equivalent positions for all GEER & ESSER funds received from the USBE during the period of July 1, 2021 to June 30, 2022. Wallace Stegner Academy reported ESSER II expenditures outside of the required reporting period and failed to report ESSER III set-aside awards. Responsible Individuals: Accountant and Executive Director Corrective Action Plan: Management will provide the USBE with the correct ESSER II expenditures and ESSER III award amounts. Anticipated Completion Date: Ongoing Anticipated Completion Date: Management will ensure all necessary corrective action plan items are in place by the end of the next reporting period.
View Audit 12093
Finding 8829 (2023-006)
Material Weakness 2023
Greater Eastern Oregon Development Corporation
OR
Questioned Costs Material Weakness Reporting
2023-06 Material Weakness: During annual audit testing it was found that one member of the GEODC staff was preparing and reviewing federal grant reports. The reports did not accurately reflect the grant activity. Incorrect reporting led EDA to close the grant without question and results in a quest...
2023-06 Material Weakness: During annual audit testing it was found that one member of the GEODC staff was preparing and reviewing federal grant reports. The reports did not accurately reflect the grant activity. Incorrect reporting led EDA to close the grant without question and results in a questioned cost of $131,986 and a material weakness in internal control over compliance pertaining to Reporting being reported in the audit reporting package. Recommendation: It was recommended GEODC improve controls over compliance for reporting by designating grant reporting to one member of the GEODC staff and review of the reports to a different staff member. The staff member directly involved in the financial accounting function of GEODC should perform one of these duties. Action Taken: GEODC staff are in agreement with the recommendation and will improve controls over compliance for reporting by designating grant reporting to one member of the GEODC staff and review of the reports to a different staff member, making sure the staff member directly involved in the financial accounting function of GEODC performs one of these duties.
View Audit 12088 Questioned Costs: $1
Finding 8828 (2023-005)
Material Weakness 2023
Greater Eastern Oregon Development Corporation
OR
Questioned Costs Material Weakness Reporting
2023-05 Material Weakness: The final report submitted to EDA for the CARES Planning grant, Assistance Listing 11.307, incorrectly reported that all funds had been spent when $131,986 remained unspent. Incorrect reporting led EDA to close the grant without question and results in a questioned cost of...
2023-05 Material Weakness: The final report submitted to EDA for the CARES Planning grant, Assistance Listing 11.307, incorrectly reported that all funds had been spent when $131,986 remained unspent. Incorrect reporting led EDA to close the grant without question and results in a questioned cost of $131,986 and a compliance violation of requirements pertaining to Reporting being reported in the audit reporting package. Recommendation: It was recommended unspent federal funds $131,986 be reported and be returned to the US Department of Commerce. Action Taken: GEODC staff agreed with the finding and completed the recommended step after the issue was identified in the annual audit but before the date of the audit report.
View Audit 12088 Questioned Costs: $1
Finding 8826 (2023-004)
Material Weakness 2023
Greater Eastern Oregon Development Corporation
OR
Questioned Costs Allowable Costs / Cost Principles Material Weakness
2023-04 Material Weakness: Unallowable costs for the EDA CARES Planning Grant and EDA CARES Revolving Loan Fund, Assistance Listing Number 11.307, were not identified in a timely or accurate manner. This resulted in a material weakness in internal control over compliance pertaining to Activities All...
2023-04 Material Weakness: Unallowable costs for the EDA CARES Planning Grant and EDA CARES Revolving Loan Fund, Assistance Listing Number 11.307, were not identified in a timely or accurate manner. This resulted in a material weakness in internal control over compliance pertaining to Activities Allowed/Allowable Costs being reported in the audit reporting package. Recommendation: It was recommended GEODC improve controls over compliance with Activities Allowed/Allowable Costs by accepting federal funding only when staff have or can obtain adequate knowledge of program requirements that will enable them to spend funding in accordance with all federal compliance requirements. Action Taken: GEODC staff are in agreement with the recommendation and will improve internal controls over compliance with Activities Allowed/Allowable Costs by accepting federal funding only when staff have or can obtain adequate knowledge of program requirements that will enable them to spend funding in accordance with all federal compliance requirements.
View Audit 12088 Questioned Costs: $1
Finding 8824 (2023-003)
Material Weakness 2023
Greater Eastern Oregon Development Corporation
OR
Questioned Costs Allowable Costs / Cost Principles
2023-03 Material Weakness: Questioned const were identified within the EDA CARES Planning grant and EDA CARES RLF, Assistance Listing 11.307, $131,986 and $30,865, respectively. $131,986 and $30,865 of federal funds remained unspent at the end of the grant periods and were transferred to the general...
2023-03 Material Weakness: Questioned const were identified within the EDA CARES Planning grant and EDA CARES RLF, Assistance Listing 11.307, $131,986 and $30,865, respectively. $131,986 and $30,865 of federal funds remained unspent at the end of the grant periods and were transferred to the general fund under the assumption unspent funds could be spent in any manner. The result was a questioned cost of $162,851 and a compliance violation of requirements pertaining to Activities Allowed/Allowable Costs being reported in the audit reporting package. Recommendation: It was recommended $131,986 of federal funding be returned to the US Department of Commerce and $30,865 returned to the EDA CARES revolving loan fund cash balance. Action Taken: GEODC staff agreed with the finding and completed the recommended steps after the issue was identified in the annual audit but before the date of the audit report.
View Audit 12088 Questioned Costs: $1
Finding 8808 (2023-003)
Significant Deficiency 2023
Dakota Prairie Community Action Agency, Inc.
ND
Questioned Costs Reporting Internal Control / Segregation of Duties
Contact Person – Lora Papacheck, CEO Planned Corrective Action – The fiscal manager will continue to pull fund income statements by fiscal year to assist in tracking and reconciling grant expenditures. Completion Date – Fiscal year 2024
Contact Person – Lora Papacheck, CEO Planned Corrective Action – The fiscal manager will continue to pull fund income statements by fiscal year to assist in tracking and reconciling grant expenditures. Completion Date – Fiscal year 2024
View Audit 12080
Finding 8790 (2023-002)
Significant Deficiency 2023
Nba/gpva Accessible Housing, Inc.
MO
Questioned Costs HUD Housing Programs Procurement, Suspension & Debarment
Finding #2023-002 Comments on the Finding and Each Recommendation: Statement of condition 2023-002: For the year ended June 30, 2023, the Corporation did not have a HUD approved Project Owner's/Management Agent's Certification (HUD-9839-B). Recommendation: Management should continue to request th...
Finding #2023-002 Comments on the Finding and Each Recommendation: Statement of condition 2023-002: For the year ended June 30, 2023, the Corporation did not have a HUD approved Project Owner's/Management Agent's Certification (HUD-9839-B). Recommendation: Management should continue to request the executed Project Owner's/Management Agent's Certification (HUD-9839-B) from HUD. Management should not pay any management fees until the executed Project Owner's/Management Agent's Certification (HUD-9839-B) is received. Action(s) taken or planned on the finding: Agree. Management received email correspondence from HUD on August 12, 2021 that stated the Agent is approved to take over management immediately and the Project Owner's/Management Agent's Certification (HUD-9839-B) would be retroactively effective. Management has continued to seek the executed Project Owner's/Management Agent's Certification (HUD-9839-B) from HUD.
View Audit 12070 Questioned Costs: $1
Finding 8789 (2023-001)
Significant Deficiency 2023
Nba/gpva Accessible Housing, Inc.
MO
Questioned Costs HUD Housing Programs Procurement, Suspension & Debarment
Finding #2023-001 Comments on the Finding and Each Recommendation: Statement of condition #2023-001: The Corporation did not make the required deposit to the residual receipts reserve for the year ended June 30, 2023. The residual receipts reserve is underfunded by $12,062 as of June 30, 2023. Re...
Finding #2023-001 Comments on the Finding and Each Recommendation: Statement of condition #2023-001: The Corporation did not make the required deposit to the residual receipts reserve for the year ended June 30, 2023. The residual receipts reserve is underfunded by $12,062 as of June 30, 2023. Recommendation: Management should deposit $12,062 into the residual receipts reserve. Action(s) taken or planned on the finding: Management agrees with the finding. Management is in the process of seeking approval from HUD to retain surplus cash in the Property's operating account.
View Audit 12070 Questioned Costs: $1
Finding 8786 (2023-002)
Significant Deficiency 2023
Nba/gpva Accessible Housing II Inc.
MO
Questioned Costs Subrecipient Monitoring
Finding #2023-002 Comments on the Finding and Each Recommendation: Statement of condition 2023-002: The Corporation did not make the required monthly deposits to the reserve for replacements account. The reserve for replacements is underfunded by $598 as of June 30, 2023. Recommendation: Manageme...
Finding #2023-002 Comments on the Finding and Each Recommendation: Statement of condition 2023-002: The Corporation did not make the required monthly deposits to the reserve for replacements account. The reserve for replacements is underfunded by $598 as of June 30, 2023. Recommendation: Management should deposit $598 into the reserve for replacement. Action(s) taken or planned on the finding: Management agrees with the finding and auditor's recommendation. On September 1, 2023, management transferred $598 to the reserve for replacements.
View Audit 12069 Questioned Costs: $1
Finding 8785 (2023-001)
Significant Deficiency 2023
Nba/gpva Accessible Housing II Inc.
MO
HUD Housing Programs Questioned Costs Subrecipient Monitoring
Finding #2023-001 Comments on the Finding and Each Recommendation: Statement of condition #2023-001: For the year ended June 30, 2023, the Corporation did not have a HUD approved Project Owner's/Management Agent's Certification (HUD-9839-B). Recommendation: Management should continue to request t...
Finding #2023-001 Comments on the Finding and Each Recommendation: Statement of condition #2023-001: For the year ended June 30, 2023, the Corporation did not have a HUD approved Project Owner's/Management Agent's Certification (HUD-9839-B). Recommendation: Management should continue to request the executed Project Owner's/Management Agent's Certification (HUD-9839-B) from HUD. Management should not pay any management fees until the executed Project Owner's/Management Agent's Certification (HUD-9839-B) is received. Action(s) taken or planned on the finding: Agree. Management received email correspondence from HUD on August 12, 2021 that stated the Agent is approved to take over management immediately and the Project Owner's/Management Agent's Certification (HUD-9839-B) would be retroactively effective. Management has continued to seek the executed Project Owner's/Management Agent's Certification (HUD-9839-B) from HUD.
View Audit 12069 Questioned Costs: $1
Finding 8771 (2023-001)
Material Weakness 2023
Vantage Career Center
OH
Allowable Costs / Cost Principles Questioned Costs Cash Management § 200.403
The finding is correct in the fact that money was charged to the wrong grant award. However, as a whole with the grant awards from all of the American Rescue Plan Act, Vantage Career Center gave more money to students then the grants required. Moving forward the Treasurer will be more involved wit...
The finding is correct in the fact that money was charged to the wrong grant award. However, as a whole with the grant awards from all of the American Rescue Plan Act, Vantage Career Center gave more money to students then the grants required. Moving forward the Treasurer will be more involved with the requirements of administering the grants from the beginning.
View Audit 12045
Finding 8767 (2023-006)
Significant Deficiency 2023
Hillsboro Community Unit School District No. 3
IL
Questioned Costs Reporting Internal Control / Segregation of Duties
Condition: Expenditure reports were not filed in a timely manner. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are filed by the due dates. Management's response: Management will take the necessary s...
Condition: Expenditure reports were not filed in a timely manner. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are filed by the due dates. Management's response: Management will take the necessary steps to file all quarterly expenditure reports on time in the future.
View Audit 12028
Finding 8766 (2023-005)
Significant Deficiency 2023
Hillsboro Community Unit School District No. 3
IL
Questioned Costs Reporting
Condition: There was an inconsistency when comparing the expenditure report to the buget. Recommendation: We recommend reviewing the general ledger to determine that expenses are coded appropriately per the budget. Management's response: Management will review the general ledger to the budget b...
Condition: There was an inconsistency when comparing the expenditure report to the buget. Recommendation: We recommend reviewing the general ledger to determine that expenses are coded appropriately per the budget. Management's response: Management will review the general ledger to the budget before submitting the expenditure reports.
View Audit 12028
Finding 8765 (2023-004)
Significant Deficiency 2023
Hillsboro Community Unit School District No. 3
IL
Questioned Costs Reporting
Condition: To determine that an accurate June 30, 2023 expenditure report was filed with the Illinois State Board of Education. The District reported expenses on the June 30, 2023 expenditure report that were paid after year end. Recommendation: We recommend reconciling the general ledger to the...
Condition: To determine that an accurate June 30, 2023 expenditure report was filed with the Illinois State Board of Education. The District reported expenses on the June 30, 2023 expenditure report that were paid after year end. Recommendation: We recommend reconciling the general ledger to the expenditure reports before submitting. Management's response: The District will add a verification process to reconcile the general ledger to the expenditure reports before submitting.
View Audit 12028
Finding 8764 (2023-003)
Significant Deficiency 2023
Hillsboro Community Unit School District No. 3
IL
Questioned Costs Reporting
Condition: To determine that an accurate June 30, 2023 expenditure report was filed with the Illinois State Board of Education. The District reported expenses on the June 30, 2023 expenditure report that were paid after year end. Recommendation: We recommend reconciling the general ledger to the...
Condition: To determine that an accurate June 30, 2023 expenditure report was filed with the Illinois State Board of Education. The District reported expenses on the June 30, 2023 expenditure report that were paid after year end. Recommendation: We recommend reconciling the general ledger to the expenditure reports before submitting. Management's response: The District will add a verification process to reconcile the general ledger to the expenditure reports before submitting.
View Audit 12028
Finding 8763 (2023-002)
Significant Deficiency 2023
Hillsboro Community Unit School District No. 3
IL
Allowable Costs / Cost Principles Questioned Costs
Condition: The amount claimed on the June 30, 2023 expenditure report included an expense that had been claimed in the prior year. Recommendation: We recommend to review the general ledger for duplicate or unallowable expenses before entering into the expenditure report and submitting. Managemen...
Condition: The amount claimed on the June 30, 2023 expenditure report included an expense that had been claimed in the prior year. Recommendation: We recommend to review the general ledger for duplicate or unallowable expenses before entering into the expenditure report and submitting. Management's response The District will review the general ledger for duplicate or unallowable expenses before submitting quarterly reports.
View Audit 12028 Questioned Costs: $1
Finding 8756 (2023-001)
Significant Deficiency 2023
Columbus Bilingual Academy North
OH
Special Tests & Provisions Questioned Costs Subrecipient Monitoring
Finding Number: 2023-001: ESSER – Wage Rate Requirements Planned Corrective Action: Summary of corrective action to be taken Anticipated Completion Date: December 31, 2023 Responsible Contact Person: Dave Massa, Treasurer As recommended, the Academy will perform existing controls and establish new c...
Finding Number: 2023-001: ESSER – Wage Rate Requirements Planned Corrective Action: Summary of corrective action to be taken Anticipated Completion Date: December 31, 2023 Responsible Contact Person: Dave Massa, Treasurer As recommended, the Academy will perform existing controls and establish new controls to ensure that contractors and subcontractors are in compliance with all labor standards by conducting on-site inspections and collecting the required certified payroll documentation in a timely manner. Specifically, the Academy will add an Affidavit of Compliance Form to the contracts that will be required to be submitted by the grantee before closing. A project will not be considered closed until the Academy has received an executed copy of the form. Upon notification of construction commencement, the Academy will immediately begin monitoring for Wage Rate Requirements in the form of both on-site inspections and review and approval of certified payroll reports.
View Audit 11994
Finding 8755 (2023-002)
Material Weakness 2023
Momence Community Schools Unit District No. 1
IL
Questioned Costs Cash Management Reporting § 200.328
Although there was been improvement in the grant reporting from the prior year, specifically in the area of expenditures, there were delinquent reports. The improvement was a result of the following internal control factors: a. Personnel responsible for the grant reporting has been reassigned. b. Pe...
Although there was been improvement in the grant reporting from the prior year, specifically in the area of expenditures, there were delinquent reports. The improvement was a result of the following internal control factors: a. Personnel responsible for the grant reporting has been reassigned. b. Personnel responsible for grant reporting was directed to report to the district office to complete the reports. c. More frequent communication updates and action planning regarding the status of the grants and their respective reports. The District will continue to utilize the internal controls listed above to ensure that all eligible grant expenditures are appropriately submitted for reimbursement in a timely manner. Anticipated Completion of Corrective Actions: 12/19/2023 Contact: Dr. Lynette Thrasher, MCUSD#1 Grants Coordinator 400 N. Pine St. Momence, Il. 60954 815-472-3501
View Audit 11977
Millburn Community Consolidated School District No. 24
IL
Questioned Costs Reporting
Condition: Data submitted on the LEA Data Collection Form showed some key line-item expenditures categorized differently from previously filed expenditure reports. Plan: Management will implement procedures including reconciling amounts between underlying data, quarterly expenditure reports, and ann...
Condition: Data submitted on the LEA Data Collection Form showed some key line-item expenditures categorized differently from previously filed expenditure reports. Plan: Management will implement procedures including reconciling amounts between underlying data, quarterly expenditure reports, and annual data collection reports. Additionally, reports and supporting documentation will be reviewed by a second person. Anticipated Date of Completion: 6/30/24 Name of Contact Person: Carly Kraft
View Audit 11962
Finding 8742 (2023-002)
Significant Deficiency 2023
Catholic Charities Archdiocese of Washington, INC and Affiliates
DC
Questioned Costs Subrecipient Monitoring Eligibility
Contact: Reginald Gregory Title: Executive Director/Controller Phone Number: 202-772-4300 Estimated completion date: June 30, 2024 Corrective Action: The Executive Director of Family, Parish and Community Outreach department and Senior Program Manager will create and implement the following for ...
Contact: Reginald Gregory Title: Executive Director/Controller Phone Number: 202-772-4300 Estimated completion date: June 30, 2024 Corrective Action: The Executive Director of Family, Parish and Community Outreach department and Senior Program Manager will create and implement the following for FPCO awardees: a required document checklist for each of the EFSP jurisdictions; develop and provide a training for all staff assigned to Emergency Food and Shelter Program case work, to be given out with each new award and periodically as needed; and monitor use of funds throughout the implementation of the funding period. All required eligibility support documents will be stored in a secured Caseworthy case management database system.
View Audit 11921 Questioned Costs: $1
Finding 8737 (2023-004)
Material Weakness 2023
Isd #2176 Warren Alvarado Oslo
MN
Internal Control / Segregation of Duties Questioned Costs Allowable Costs / Cost Principles
2023-004 ALLOWABLE COSTS/ACTIVITIES ALLOWED - INTERNAL CONTROLS Contact Person - Superintendent Kirk Thorstenson Corrective Action Plan - The district will implement policies and procedures to ensure all employee's wages are approved, timecards submitted are approved, and transactions that are charg...
2023-004 ALLOWABLE COSTS/ACTIVITIES ALLOWED - INTERNAL CONTROLS Contact Person - Superintendent Kirk Thorstenson Corrective Action Plan - The district will implement policies and procedures to ensure all employee's wages are approved, timecards submitted are approved, and transactions that are charged to grants are reviewed and approved before being charged to the grant. The District will also implement a quarterly review of general ledger expenditures related to grants. Completion Date - January 1, 2024
View Audit 11896
Finding 8735 (2023-003)
Material Weakness 2023
Isd #2176 Warren Alvarado Oslo
MN
Questioned Costs Special Tests & Provisions Subrecipient Monitoring
2023-003 SPECIAL TESTS AND PROVISIONS - DAVIS BACON WAGE REQUIREMENTS Contact Person - Superintendent Kirk Thorstenson Corrective Action Plan - The District will implement policies and procedures to ensure all construction expenses at $2,000 and higher, that are paid with federal dollars are support...
2023-003 SPECIAL TESTS AND PROVISIONS - DAVIS BACON WAGE REQUIREMENTS Contact Person - Superintendent Kirk Thorstenson Corrective Action Plan - The District will implement policies and procedures to ensure all construction expenses at $2,000 and higher, that are paid with federal dollars are supported with a signed contract that states the required wage rate requirements verbiage. Also, the District will ensure all vendors of said contracts are submitting the required certified payrolls on a weekly basis for each week where work has been performed. Completion Date - June 30, 2024
View Audit 11896
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