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Finding 194999 (2022-001)
Material Weakness 2022
South Dakota Health Care Coalition
SD
Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.303
Finding: 2022-001 Federal Agency Name: Department of Health and Human Services Program Name: National Bioterrorism Hospital Preparedness Program Federal Financial Assistance Listing #93.889 Compliance Requirement: Activities Allowed and Allowable Costs, Period of Performance, Cash Management and Rep...
Finding: 2022-001 Federal Agency Name: Department of Health and Human Services Program Name: National Bioterrorism Hospital Preparedness Program Federal Financial Assistance Listing #93.889 Compliance Requirement: Activities Allowed and Allowable Costs, Period of Performance, Cash Management and Reporting Finding Summary: No independent secondary level of review or approval is performed relating to compliance. One employee is involved in preparing, reviewing and approving information. Additionally, Internal control procedures documented within Coalition?s Grant Management Policy have not been updated since departure of the Grant Management Director. Responsible Individuals: Greg Santa Maria, Executive Director Corrective Action Plan: The SDHCC has updated its invoicing process to include an internal review of all invoices prior to submission for reimbursement by the state. Per the new process, the executive director reviews, prepares and completes the initial invoicing process. Once complete, the invoice is forwarded to the SDHCC treasurer for final review and approval prior to final submission to SD DOH. The review process is formally documented by treasurer signature on face document prior to submission to DOH. Grant management policy is currently in revision. Anticipated Completion Date: For Invoicing Process, practice was changed to reflect final review by SDHCC treasurer on January 10, 2023, beginning with BP4 Invoice number 227. Projected Grant Management policy revision first draft to Board is Friday April 7, 2023.
View Audit 178651
Finding 194996 (2022-002)
Significant Deficiency 2022
Universal Academy Charter School
MN
Equipment & Real Property Management Questioned Costs Procurement, Suspension & Debarment § 200.313
SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE ? PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION ? COVID-19 ?EDUCATION STABILIZATION FUND (FEDERAL ALN 84.425) 2022-002 Internal Controls Over Compliance With Equipment and Real Property Finding Summary 2 CFR ? 200.313(d)(1) requires t...
SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE ? PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION ? COVID-19 ?EDUCATION STABILIZATION FUND (FEDERAL ALN 84.425) 2022-002 Internal Controls Over Compliance With Equipment and Real Property Finding Summary 2 CFR ? 200.313(d)(1) requires the Academy to designate fixed assets purchased under federal programs and to maintain related property records, including a description of the property, a serial number or other unique identification number, the source of funding for the property (including the federal Assistance Listing Number), who holds title, the acquisition date, cost of the property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, use, and condition of the property, and any ultimate disposition data, including the date of disposal and sale price of the property. During our audit, we noted that the Academy did not have sufficient controls in place within the COVID-19 ? Education Stabilization Fund federal program to specifically identify federally-funded fixed assets and maintain the required records as noted above to assure compliance with federal equipment and real property management requirements. Corrective Action Plan Actions Planned ? The Academy plans to review its internal control procedures to ensure future compliance with the federal compliance requirements specific to equipment and real property management for the COVID-19 ? Education Stabilization Fund federal program. Official Responsible ? The Academy?s Executive Director, Farhiya Einte. Planned Completion Date ? June 30, 2023. Disagreement With or Explanation of Finding ? The Academy agrees with this finding. Plan to Monitor ? The Academy?s Executive Director, Farhiya Einte, will ensure that federally-funded fixed assets are distinguishable within the Academy?s finance system. The Academy also intends to review its control procedures relating to equipment and real property management requirements to ensure compliance for future federal awards expenditures.
View Audit 178650
Finding 194995 (2022-001)
Significant Deficiency 2022
Universal Academy Charter School
MN
Allowable Costs / Cost Principles Questioned Costs Procurement, Suspension & Debarment § 200.302 § 200.318
SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE ? ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE 2022-001 Internal Controls Over Compliance With Cash Management, Allowable Costs, Standards for Financial Management, and Procurement Finding Summary During our audit, we noted t...
SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE ? ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE 2022-001 Internal Controls Over Compliance With Cash Management, Allowable Costs, Standards for Financial Management, and Procurement Finding Summary During our audit, we noted that Universal Academy?s (the Academy) written internal control policies over compliance with the U.S. Office of Management and Budget?s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) did not include adequate written controls over compliance with cash management, allowable costs, financial management standards, and procurement. Corrective Action Plan Actions Planned ? The Academy has implemented an updated version of its written policies and procedures relating to cash management, allowable costs, financial management standards, and procurement for its federal programs to ensure compliance with the Uniform Guidance effective for fiscal year 2023. Official Responsible ? The Academy?s Executive Director, Farhiya Einte. Planned Completion Date ? June 30, 2023. Disagreement With or Explanation of Finding ? The Academy agrees with this finding. Plan to Monitor ? The Academy?s Executive Director, Farhiya Einte, will ensure appropriate written internal controls and procedures are updated and in place for future federal grants.
View Audit 178650
Finding 194994 (2022-001)
Significant Deficiency 2022
Slam Florida, INC
FL
Internal Control / Segregation of Duties Questioned Costs Procurement, Suspension & Debarment
SLAM Florida, Inc. March 23, 2023 HLB Gravier, LLP 396 Alhambra Circle, Suite 900 Coral Gables, Florida 33134 RE: MANAGEMENT?S RESPONSE TO AUDITOR?S RECOMMENDATION The following is management?s response to your recommendations: ML-2022-01 Purchase Orders Recommendation We recommend that the Organiz...
SLAM Florida, Inc. March 23, 2023 HLB Gravier, LLP 396 Alhambra Circle, Suite 900 Coral Gables, Florida 33134 RE: MANAGEMENT?S RESPONSE TO AUDITOR?S RECOMMENDATION The following is management?s response to your recommendations: ML-2022-01 Purchase Orders Recommendation We recommend that the Organization adhere to the purchase order policy and provide additional training and oversight as necessary. Management Response A grant funds procedure manual and a helps website were created to assist the schools in adhering to policies and procedures. Staff training was provided to all the schools, and the documentation and videos are available to all of them as well through the helps website. Sincerely, Ana M. Martinez Authorized Signer SLAM Florida, Inc.
View Audit 178473
Finding 194993 (2022-001)
Significant Deficiency 2022
Somerset Academy, Inc.
FL
Internal Control / Segregation of Duties Questioned Costs Procurement, Suspension & Debarment
Somerset Academy, Inc. March 21, 2023 HLB Gravier, LLP 396 Alhambra Circle, Suite 900 Coral Gables, Florida 33134 RE: MANAGEMENT?S RESPONSE TO AUDITOR?S RECOMMENDATION The following is management?s response to your recommendations: ML-2022-01 Purchase Orders Recommendation We recommend that the Org...
Somerset Academy, Inc. March 21, 2023 HLB Gravier, LLP 396 Alhambra Circle, Suite 900 Coral Gables, Florida 33134 RE: MANAGEMENT?S RESPONSE TO AUDITOR?S RECOMMENDATION The following is management?s response to your recommendations: ML-2022-01 Purchase Orders Recommendation We recommend that the Organization adhere to the purchase order policy and provide additional training and oversight as necessary. Management Response A grant funds procedure manual and a helps website were created to assist the schools in adhering to policies and procedures. Staff training was provided to all the schools, and the documentation and videos are available to all of them as well through the helps website. Sincerely, Ana M. Martinez Authorized Signer Somerset Academy, Inc.
View Audit 178572
Finding 194988 (2022-003)
Material Weakness 2022
Southwestern Consolidated School District of Shelby County
IN
Questioned Costs School Nutrition Programs Cash Management § 200.303
FINDING 2022-003 Subject: Child Nutrition Cluster ? Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Numbers: 10.553, 10.555 Pass-Through Entity: Indiana Department of Education Compliance Requir...
FINDING 2022-003 Subject: Child Nutrition Cluster ? Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Numbers: 10.553, 10.555 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Material Weakness Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the reporting compliance requirement. Context: For all four monthly claims selected for testing, there was no formal evidence of the sponsor claim reimbursement summary being reviewed by someone independent of who prepared the sponsor claim reimbursement summary prior to submission. Additionally, we noted that for one claim in the sample of four, the meal counts were overclaimed for the month. In October 2020, the School Corporation overclaimed breakfast by 43 meals and underclaimed lunch by 11 meals. Views of Responsible Officials and Planned Corrective Actions: We concur with the finding. Description of Corrective Action Plan: Food Service Director, Brisha Dunbar will verify that the numbers she pulls from E-trition match the amounts that she is claiming for reimbursement. FSD completes a daily edit check form and compares totals to the monthly E-trition report. Once the food service director has the monthly forms completed Southwestern ECA treasurer, Amber Mitchell will review and compare totals before the numbers are submitted to the State. She will initial the totals form along with the FSD and these forms will be kept on file in the FSD?s office. Responsible Party and Timeline for Completion: Food Service Director, Brisha Dunbar and ECA Treasurer, Amber Mitchell ? these changes will be implemented effective March 2023.
View Audit 178570 Questioned Costs: $1
Finding 194963 (2022-002)
Material Weakness 2022
Northern Indiana Workforce Board, Inc.
IN
Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.303
Finding 2022-002: Material Weakness related to Cash Management Condition: Cash draws from WIOA Cluster and Coronavirus Relief Fund grants exceeded the amount needed to cover allowable costs. Recommendation: Management needs to work with the State of Indiana Department of Workforce Development to ref...
Finding 2022-002: Material Weakness related to Cash Management Condition: Cash draws from WIOA Cluster and Coronavirus Relief Fund grants exceeded the amount needed to cover allowable costs. Recommendation: Management needs to work with the State of Indiana Department of Workforce Development to refund the overdrawn funds or apply the funds to allowable costs in the upcoming fiscal year. Management?s Corrective Actions: Staffing changes have occurred, and the fiscal management duties have been outsourced to a third party which has experience with Workforce Boards and related grants. The new Fiscal Agent is working with IN DWD to correct these errors.
View Audit 178568 Questioned Costs: $1
Jicarilla Apache Housing Authority
NM
Questioned Costs Subrecipient Monitoring Material Weakness
Blue Arrow, Inc. 6565 Americas Parkway, NE Suite 800 Albuquerque, NM 87110> As required by Title 2, US Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), we have provided below our responses ...
Blue Arrow, Inc. 6565 Americas Parkway, NE Suite 800 Albuquerque, NM 87110> As required by Title 2, US Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), we have provided below our responses and corrective action plans addressing the finding noted in the Jicarilla Apache Housing Authority's Single Audit reporting package for the year ending December 31, 2022. Management Response and Corrective Action Plan Finding 2022-001 Reporting and Close Out - Material Weakness in Internal Controls over Compliance Management's Response JAHA's response to the finding is that the US Treasury did not have anything in place for returning the unspent funds in December 2022. The US Treasury sent an email on August 28, 2023 stating that an email will be sent to give us instruction on how to set up an account and transfer back the monies to the US Treasury. JAHA will set up the account with the US Treasury and will transfer the unspent monies back to the US Treasury by October 31, 2023. JAHA will also update the FINAL ERA Report by November 30, 2023 and will revised the 425 Report for the ERA US Treasury funding. Anticipated Completion Date Date of completion will be November 30, 2023 Responsible Party Melanie Manwell - Executive Director Judy Redwine - Finance Manager Respectfully, Melanie Manwell Executive Director
View Audit 178564
Elko Ruby Vista, LLC
IL
HUD Housing Programs Questioned Costs
Identifying Number: 2022-001 Finding: The Organization did not receive HUD approval prior to starting a construction project to add an addition completed in May 2014, which encompasses 22 additional assisted living beds. The costs of the portion of the completed project that has not been approved ...
Identifying Number: 2022-001 Finding: The Organization did not receive HUD approval prior to starting a construction project to add an addition completed in May 2014, which encompasses 22 additional assisted living beds. The costs of the portion of the completed project that has not been approved totaled $2,501,965, which is included as a liability in the advance from member. Corrective Action Taken or Planned: Ron Wilson is responsible to ensure corrective actions are taken. Management is in the process of obtaining after-the-fact approval from HUD to resolve this finding by sending a letter of request to HUD with additional information on the additions. Management has had multiple communications since July 2015 with their lender to resolve this finding, however it still remains unresolved. Management most recently corresponded with their lender in October 2021 and is currently waiting on their lender and HUD?s review for completion. Management does not believe that HUD will have a negative response as construction projects and bed changes of similar nature have been approved for other HUD projects.
View Audit 178618
Elders Lodge Corporation
MN
Questioned Costs Procurement, Suspension & Debarment HUD Housing Programs
Elders Lodge Corporation respectfully submits the following corrective action plan for the year ended December 31, 2022. Audit period: January 1, 2022 ? December 31, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with...
Elders Lodge Corporation respectfully submits the following corrective action plan for the year ended December 31, 2022. Audit period: January 1, 2022 ? December 31, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FINANCIAL STATEMENT AUDIT There were no findings in the current year that require a corrective action plan. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Housing and Urban Development 2022-001 Section 202 Supportive Housing for the Elderly ? CFDA No. 14.157 Recommendation: Although email approval was received from the United States Department of Housing and Urban Development (HUD) representative prior to withdrawing the funds from the replacement reserve, the formal HUD required form was not submitted. In future requests, the formal HUD form will be submitted to the HUD Representative as well. Also, Elders Lodge Corporation should ensure that adequate internal controls are implemented to properly document and request authorization for use of replacement reserve funds. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management Agent submitted proper HUD authorization request form to the HUD representative for review. Name(s) of the contact person(s) responsible for corrective action: Diane Nelson, Management Agent Planned completion date for corrective action plan: March 2023 If the there are questions regarding this plan, please call Diane Nelson at 651-523-1217.
View Audit 178616 Questioned Costs: $1
Finding 194835 (2022-006)
Significant Deficiency 2022
West County Community Services
CA
Questioned Costs Allowable Costs / Cost Principles Procurement, Suspension & Debarment
Finding Number: 2022-006 Finding: Emergency Solutions Grants Program Cost Principles. During our audit, we noted the occurrence of gift card purchases indicating that they were to be used for food purchases. However, there was no documentation that gift cards purchased by the Organization were ultim...
Finding Number: 2022-006 Finding: Emergency Solutions Grants Program Cost Principles. During our audit, we noted the occurrence of gift card purchases indicating that they were to be used for food purchases. However, there was no documentation that gift cards purchased by the Organization were ultimately used for purchases that were in compliance with applicable cost principles. Planned Corrective Actions: We have subsequently ceased the use of gift cards for purchases of food for the associated program in alignment with the suggested action. Anticipated Completion Date: Completed. Responsible Contact Person: David France, Director of Finance
View Audit 178615 Questioned Costs: $1
Finding 194834 (2022-005)
Material Weakness 2022
West County Community Services
CA
Questioned Costs Eligibility
Finding Number: 2022-005 Finding: Emergency Rental Assistance Program Allowable Costs and Activities and Eligibility. Disbursement of benefits under the program may have been made to individuals that were not eligible for benefits. Planned Corrective Actions: In the future, we will consult with our ...
Finding Number: 2022-005 Finding: Emergency Rental Assistance Program Allowable Costs and Activities and Eligibility. Disbursement of benefits under the program may have been made to individuals that were not eligible for benefits. Planned Corrective Actions: In the future, we will consult with our local jurisdiction to discuss any guidance as it relates to eligible activities and will formally document our discussion to include a set of policies and procedures that mitigate risks to the best of our ability. Anticipated Completion Date: Completed. Responsible Contact Person: David France, Director of Finance
View Audit 178615 Questioned Costs: $1
Finding 194829 (2022-001)
Material Weakness 2022
Miles College
AL
Questioned Costs Student Financial Aid Subrecipient Monitoring
Finding 2022-001 ? U.S. Department of Education (USDE), Title IV Student Financial Aid Programs (significant deficiency): We observed the following condition in connection with our testing of the various U. S. Department of Education, Title IV, Student Financial Assistance Programs: a. The College d...
Finding 2022-001 ? U.S. Department of Education (USDE), Title IV Student Financial Aid Programs (significant deficiency): We observed the following condition in connection with our testing of the various U. S. Department of Education, Title IV, Student Financial Assistance Programs: a. The College did not submit required supporting documentation for five (5) students not meeting Satisfactory Academic progress during fieldwork. The questioned cost is $59,488. b. Two (2) out of 60 students had conflicting award letters and student account statements. Payments from the Business Office did not match the award amounts. The questioned cost is $23,085. c. The College has variances in the following programs which do not reconcile to the general ledger or COD. ? Federal Direct Loans ? Federal Pell ? Federal Work-Study ? Federal SEOG The Center should implement corrective actions to ensure that the above findings are resolved and do not recur in future periods. Moreover, internal controls over compliance with federal program regulations should be revisited to ensure adequate supervisory controls, quality assurance reviews of compliance steps, technical training of staff, and adequate procedures are being followed for compliance purposes. Corrective Action ? (a) The College has developed a standard operating procedure to ensure Satisfactory Academic Progress is performed in compliance with the Department of Education Title IV guidelines before awarding Federal financial assistance to students. (b) The College is in the process of implementing a new ERP system that will make the readability of financial aid award letters and statements on the student's account much easier and archive in system data for better record retrieval.
View Audit 178614 Questioned Costs: $1
Finding 194809 (2022-003)
Material Weakness 2022
Southwestern Christian College
TX
Procurement, Suspension & Debarment Questioned Costs Allowable Costs / Cost Principles
Finding 2022-003 - U.S. Department of Education {USDE), Education Stabilization Fund (ESF) Higher Education Emergency Relief Fund (HEERF) (Material Weakness): We observed the following during our testing of compliance with HEERF expenditures: (a) Four (4) employees were paid bonuses totaling $21,0...
Finding 2022-003 - U.S. Department of Education {USDE), Education Stabilization Fund (ESF) Higher Education Emergency Relief Fund (HEERF) (Material Weakness): We observed the following during our testing of compliance with HEERF expenditures: (a) Four (4) employees were paid bonuses totaling $21,000 which are unallowable costs under the HEERF program. (b) Two (2) expenditures totaling $43,265 were missing the competitive bidding or explanation of selection for the contractor. (c) One (1) disbursement package totaling $1,300 was not provided. (d) The College erroneously recorded $7,550 in expenditures to HEERF that were for operations and another grant. College proposed an entry to reclass the expenditures; however, these amounts were included in the drawdown requests made during the year. Recommendation - We recommend that the College review the HEERF funding requirements and ensure all staff members ore familiar with the requirements to avoid incurring a liability to the U.S. Department of Education for non-compliance. Measures should be taken to specifically remedy the above findings. Corrective Action - Management will implement procedures to properly review HEERF expenditure! and ensure proper compliance for exclusion on unallowable costs, presence of proper documen tation of expenditures, including inclusion of competitive bids. Management will also implemenl procedures to ensure proper entry and review of the classificationof grant expenditures.
View Audit 178560 Questioned Costs: $1
Finding 194806 (2022-002)
Material Weakness 2022
Southwestern Christian College
TX
Student Financial Aid Questioned Costs Material Weakness
Finding 2022-002 - U.S. Department of Education (USDE), Title IV Student Financial Aid Programs (material weakness): b) Two (2) out of 20 students tested had missing official transcripts with a questioned cost of $8,511. c) The College was unable to provide the enrollment histor...
Finding 2022-002 - U.S. Department of Education (USDE), Title IV Student Financial Aid Programs (material weakness): b) Two (2) out of 20 students tested had missing official transcripts with a questioned cost of $8,511. c) The College was unable to provide the enrollment history for withdrawals whether part-time or full-time to determine whether funds have to be returned. Recommendation - The College should implement corrective actions to ensure that the abovefindings are resolved and will not recur in future periods." Corrective Action - Management will implement procedures to ensure Federal Wark-Study students' files are reviewed and ensure that student files are properly completed and maintained, including inclusion of identification cards, official transcripts, and enrollment histories.
View Audit 178560 Questioned Costs: $1
Saugus Union School Distict
CA
Subrecipient Monitoring Reporting Questioned Costs
The District will ensure records are maintained with respect to all compliance reporting by standardizing all supporting documents for all school sites and the District Office. The District employee who will be responsible for collecting and reporting the data will fully understand the compliance re...
The District will ensure records are maintained with respect to all compliance reporting by standardizing all supporting documents for all school sites and the District Office. The District employee who will be responsible for collecting and reporting the data will fully understand the compliance reporting requirements through training and having access to all program documentation.
View Audit 176879
Finding 178872 (2022-001)
Material Weakness 2022
Franklin Pierce School District No. 402
WA
Allowable Costs / Cost Principles Questioned Costs Subrecipient Monitoring
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Franklin Pierce School District No. 402 September 1, 2021 through August 31, 2022 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U...
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Franklin Pierce School District No. 402 September 1, 2021 through August 31, 2022 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 US. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). ? .? Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs, and restricted purpose requirements. Name, address, and telephone of the District contact person: Tammy Bigelow 315 129th St. S. Tacoma, WA 98444 (253) 298-3035 Corrective action the auditee plans to take in response to the finding: The District does not concur with the finding or questioned costs. The standard of documentation required by SAO to satisfy "unmet" need in a paperless environment would have been hard to meet even if the District hadn't been in the midst of a pandemic. The District will work with the FCC to resolve this finding. The District will determine, in consultation with the FCC, any impacts to funds received in the current year (2022- 2023). In the future, the District will request further clarifications on direct federal award requirements that do not have clear guidance at the time of award or will not accept the awarded funds. Anticipated date to complete the corrective action: 7/7/2023 Engage Their Minds.
View Audit 176794 Questioned Costs: $1
King of Kings Housing Development CORP Ii, Lula Haynes Plaza
CA
HUD Housing Programs Questioned Costs Cash Management
Recommendations: Notification of the residual deposit amount will be sent to the property accountant, the executive officer, and the supervising manager in the future. A reminder to make the residual receipts deposit will be added to the project accountant?s calendar. Management Comments: The Manag...
Recommendations: Notification of the residual deposit amount will be sent to the property accountant, the executive officer, and the supervising manager in the future. A reminder to make the residual receipts deposit will be added to the project accountant?s calendar. Management Comments: The Management agrees with the finding. The reminder will be added to the calendar. Management agrees that a notification will be sent to the project accountant, the executive officer, and the supervising manager. Resolution: The project accountant issued a check for $17,227 for the residual receipts deposit upon notification of the finding. Corrective Action Completed.
View Audit 176801
Finding 178792 (2022-001)
Material Weakness 2022
Riverview Apartments Senior Housing
MN
Questioned Costs Subrecipient Monitoring Eligibility
2022-001 Income Certifications Name of contact person ? Angela Riley, CFO Corrective action ? The Corporation agrees with the finding, and has continued to implement strategies to address these issues throughout 2021 and 2022, including: assembled and deployed a team of external consultants and temp...
2022-001 Income Certifications Name of contact person ? Angela Riley, CFO Corrective action ? The Corporation agrees with the finding, and has continued to implement strategies to address these issues throughout 2021 and 2022, including: assembled and deployed a team of external consultants and temporary workers to assist site staff in completing tenant recertifications, hired a team of 6 additional roving property management/compliance teams to cover open property management positions and to support site staff in completing tenant recertifications, developed a new training program to onboard site staff, and developed a monitoring program to set expectations and hold employees accountable to those expectations. Proposed completion date ? Management has begun the corrective action and is expected to have additional internal controls and training done by December 31, 2023.
View Audit 176793
Finding 178490 (2022-002)
Significant Deficiency 2022
Northwest Community Action, Inc.
MN
Questioned Costs Reporting Significant Deficiency
Contact Person ? Sharon Millner, Executive Director Corrective Action Plan ? The Agency will work to submit financial statements to the Federal Audit Clearinghouse within nine months of year-end. Completion Date ? 8/31/2023
Contact Person ? Sharon Millner, Executive Director Corrective Action Plan ? The Agency will work to submit financial statements to the Federal Audit Clearinghouse within nine months of year-end. Completion Date ? 8/31/2023
View Audit 176721
Finding 178341 (2022-001)
Material Weakness 2022
Farwell Area Schools
MI
Questioned Costs Allowable Costs / Cost Principles § 200.402
November 1, 2022 To: Christina Schaub, RPC Audit Partner SUBJECT: CORRECTIVE ACTION PLAN Farwell Area Schools has a finding 2022-00 1 ? Activities Allowed/Allowable Costs under Section III ? Federal Award Findings and Questioned Costs. The program name is ALN 84.425 Education Stabilization Fund, ESS...
November 1, 2022 To: Christina Schaub, RPC Audit Partner SUBJECT: CORRECTIVE ACTION PLAN Farwell Area Schools has a finding 2022-00 1 ? Activities Allowed/Allowable Costs under Section III ? Federal Award Findings and Questioned Costs. The program name is ALN 84.425 Education Stabilization Fund, ESSER TI-Formula contains a Material Weakness in Internal Control/Non-Compliance. During the testing of the amounts charged to the grant it was noted that payments were charged to the grant but were not authorized by the grant. The responsible party is the Business Manager, Dorothy Boge. This was a misunderstanding of costs allowed under this grant and were not in compliance with 2 CFR 200.402. The Corrective Action Plan for Farwell Area Schools will be to review all grant agreements to gain a more thorough understanding of allowable expenses. Farwell Area Schools will modify our internal controls to include a step that all expenses charged to the grant have to be in the grant or it cannot be paid. We will also include a step to verify that amendments to the grant have been submitted for approval and verify this monthly. This corrective action plan will be implemented today, November 1, 2022. Thank you, Dorothy Boge, Business Manager Steven Scoville, Superintendent
View Audit 176603 Questioned Costs: $1
Finding 111779 (2022-001)
Significant Deficiency 2022
Commonwealth Health Corporation, Inc.
KY
Allowable Costs / Cost Principles Questioned Costs Reporting
Finding 2022-001- Actual patient care-related revenue was adjusted for a Medicaid settlement received during the period; however, the internal financial statements did not include the settlement within patient care-related revenue. Corrective Action Plan: Given the complexity of the reporting requir...
Finding 2022-001- Actual patient care-related revenue was adjusted for a Medicaid settlement received during the period; however, the internal financial statements did not include the settlement within patient care-related revenue. Corrective Action Plan: Given the complexity of the reporting requirements and importance to institutional compliance, the Corporation will review the internal financial statements and related settlements for any future calculations. The Corporation will continue to monitor the Department of Health and Human Resources Provider Relief Fund General and Targeted Distribution Post-Payment Notice of Reporting Requirements dated June 11, 2021 and the most recently distributed Provider Relief Fund frequently asked questions which provide details on requirements related to the program. Contact Person: Michele Lawless Expected Implementation: July 2022
View Audit 98783 Questioned Costs: $1
Saint Xavier University
IL
Questioned Costs Student Financial Aid Special Tests & Provisions
Condition: The University did not accurately calculate the return of title IV funds (R2T4) and return funds for 1 of 25 students (4%) who withdrew from the University. The University entered the incorrect dates for the term the student enrolled and attended, resulting in an incorrect calculation of ...
Condition: The University did not accurately calculate the return of title IV funds (R2T4) and return funds for 1 of 25 students (4%) who withdrew from the University. The University entered the incorrect dates for the term the student enrolled and attended, resulting in an incorrect calculation of unearned aid. We consider this finding to be an instance of noncompliance in relation to Special Tests and Provisions. Questioned costs: $178. Repeat Finding: No. Corrective Action Plan: Responsible Person for Corrective Action: Susan Swisher, Executive Director Office of Financial Aid. Implementation Date for Corrective Action Plan: Action has already been completed. A manual calculation was performed to determine the number of days in the payment period and the number of days the student attended. Closed days were not removed from the calculation which created the error. The refund calculation was purged and recalculated with the correct dates. Based on the recalculation, the student completed at least 60% of the term and a return of funds was not required. The return amount was disbursed directly to the student in July when the error was identified. Management currently reviews all refund calculations to ensure accurate calculations and will continue that practice to ensure compliance.
View Audit 82969 Questioned Costs: $1
Finding 99544 (2022-002)
Significant Deficiency 2022
Realife Cooperative of Eau Claire
WI
Questioned Costs Reporting Internal Control / Segregation of Duties
Housing and Urban Development Realife Cooperative of Eau Claire respectfully submits the following corrective action plan for the year ended August 31, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: August 31, 2022 The findings from the August 31, 20...
Housing and Urban Development Realife Cooperative of Eau Claire respectfully submits the following corrective action plan for the year ended August 31, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: August 31, 2022 The findings from the August 31, 2022 schedule of findings and questioned costs and the summary schedule of prior audit findings are discussed below. The findings are numbered consistently with the numbers assigned in the schedules. Summary of audit results does not include findings and is not addressed. Finding 2022-002 Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance or responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperative will continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Planned Completion Date: Not Applicable.
View Audit 95512
Corunna Public Schools
MI
Cash Management School Nutrition Programs Questioned Costs
The excess Food Service fund balance was due to the additional funding received while the school operated the SFSP, SSO and CACFP programs, along with an excess fund balance from the prior year. Our prior year spend down plan included equipment replacement for the High School cafeteria and food ser...
The excess Food Service fund balance was due to the additional funding received while the school operated the SFSP, SSO and CACFP programs, along with an excess fund balance from the prior year. Our prior year spend down plan included equipment replacement for the High School cafeteria and food service areas. Due to delays with shipping and manufacturing, the equipment wasn?t delivered and paid for until July 2022, after our fiscal year end. Had the equipment been delivered and paid for prior to year-end, the District would not have incurred an excess fund balance.
View Audit 92419
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