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Corrective Action Plans

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Dauphin County Voa Living Center, INC (creekside Village)
VA
Cash Management HUD Housing Programs Reporting
Finding Reference Number: 2022-002 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The residual receipts account deficiency will funded in the amount of $18,738 and $1,515. Management...
Finding Reference Number: 2022-002 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The residual receipts account deficiency will funded in the amount of $18,738 and $1,515. Management will ensure that the residual receipts account is properly funded in the future. Completion Date: August 25, 2022
View Audit 49371
Finding 59705 (2022-002)
Significant Deficiency 2022
Mt. Vernon City Schools District 80
IL
School Nutrition Programs Questioned Costs Cash Management
FINDING NO: 2022-002 CONDITION THE OCTOBER, 2021 AND THE MARCH, 2022 CLAIM SUBMITTED FOR NATIONAL SCHOOL LUNCH AND SCHOOL BREAKFAST PROGRAM DID NOT AGREE TO THE SUPPORTING DOCUMENTATION. PLAN THE INCORRECT NUMBERING ON THE COUNT SHEETS HAVE BEEN CORRECTED. WE WILL ALSO CREATE A SEPARATE MONTHLY S...
FINDING NO: 2022-002 CONDITION THE OCTOBER, 2021 AND THE MARCH, 2022 CLAIM SUBMITTED FOR NATIONAL SCHOOL LUNCH AND SCHOOL BREAKFAST PROGRAM DID NOT AGREE TO THE SUPPORTING DOCUMENTATION. PLAN THE INCORRECT NUMBERING ON THE COUNT SHEETS HAVE BEEN CORRECTED. WE WILL ALSO CREATE A SEPARATE MONTHLY SUMMARY SHEET TO CHECK MEAL COUNTS AGAINST WINS. THE FOOD SERVICE DIRECTOR AND SECRETARY WILL REVIEW THE DAILY COUNT SHEETS BEFORE THE MONTHLY CLAIM FOR REIMBURSEMENT IS FILED. ANTICIPATED DATE OF COMPLETION: IMMEDIATELY UPON LEARNING OF THE OVERSIGHT. NAME OF CONTACT PERSON: RYAN SWAN, SUPERINTENDENT
View Audit 55313 Questioned Costs: $1
Finding 59702 (2022-001)
Material Weakness 2022
Summitstone Health Partners
CO
Allowable Costs / Cost Principles Questioned Costs Eligibility
The following action items are currently being put into place by the People, Culture & Learning Department: -Reviewing and updating policies, procedures, and language in the Employee Handbook that meets the requirements of the Colorado Healthy Families Workplace Act -Communicate and train supervisor...
The following action items are currently being put into place by the People, Culture & Learning Department: -Reviewing and updating policies, procedures, and language in the Employee Handbook that meets the requirements of the Colorado Healthy Families Workplace Act -Communicate and train supervisors and managers on the updated policies, procedures, and language including the requirement for supervisors to be aware of the employee?s use of the specific leave codes and ensuring the leave code is being used appropriately before approving timecards -Implementing a new HRIS/Payroll system that will require justification/documentation from the employee for specific paid leave codes such as use of Extended Leave Bank or COVID. CLIENT RESPONSIBLE PARTY: Jaime Engle, Director of Total Rewards and HR Operations COMPLETION DATE: August 1, 2023 with implementation of ADP payroll system
View Audit 55410 Questioned Costs: $1
Finding 59698 (2022-005)
Significant Deficiency 2022
Johnston County
NC
Questioned Costs Eligibility Significant Deficiency
Finding: 2022-005 Name of contact person: LaGuana Holder, QA/PI Income Maintenance Supervisor Corrective Action: Universal template mandated by Agency Director. In-house audits to verify templates are being used. Proposed Completion Date: Templ...
Finding: 2022-005 Name of contact person: LaGuana Holder, QA/PI Income Maintenance Supervisor Corrective Action: Universal template mandated by Agency Director. In-house audits to verify templates are being used. Proposed Completion Date: Templates will be distributed and used by staff starting immediately.
View Audit 55433
Finding 59697 (2022-004)
Significant Deficiency 2022
Johnston County
NC
Questioned Costs Eligibility Significant Deficiency
Finding: 2022-004 Name of contact person: LaGuana Holder, QA/PI Income Maintenance Supervisor Corrective Action: A required Power Point training for manual section 2230, 2300, 2250 for all Medicaid staff. A universal template mandated by Agency Director. ...
Finding: 2022-004 Name of contact person: LaGuana Holder, QA/PI Income Maintenance Supervisor Corrective Action: A required Power Point training for manual section 2230, 2300, 2250 for all Medicaid staff. A universal template mandated by Agency Director. Proposed Completion Date: PowerPoint training will be completed by January 31, 2023. Templates will be distributed and used by staff starting immediately.
View Audit 55433
Finding 59696 (2022-003)
Significant Deficiency 2022
Johnston County
NC
Questioned Costs Eligibility Significant Deficiency
Finding: 2022-003 Name of contact person: LaGuana Holder, QA/PI Income Maintenance Supervisor Corrective Action: Universal template mandated by Agency Director. In-house audits to verify templates are being used. Proposed Completion Date: Templ...
Finding: 2022-003 Name of contact person: LaGuana Holder, QA/PI Income Maintenance Supervisor Corrective Action: Universal template mandated by Agency Director. In-house audits to verify templates are being used. Proposed Completion Date: Templates will be distributed and used by staff starting immediately.
View Audit 55433
Finding 59695 (2022-002)
Significant Deficiency 2022
Johnston County
NC
Questioned Costs Eligibility Significant Deficiency
Finding: 2022-002 Name of contact person: LaGuana Holder, QA/PI Income Maintenance Supervisor Corrective Action: A required Power Point training for manual section 3365 for all Medicaid staff. A universal template mandated by Agency Director. In-house audits to...
Finding: 2022-002 Name of contact person: LaGuana Holder, QA/PI Income Maintenance Supervisor Corrective Action: A required Power Point training for manual section 3365 for all Medicaid staff. A universal template mandated by Agency Director. In-house audits to verify that templates are being used. Proposed Completion Date: PowerPoint training will be completed by January 31, 2023. Templates will be distributed and used by staff starting immediately.
View Audit 55433
Racine Kenosha Community Action Agency, Inc.
WI
Questioned Costs Subrecipient Monitoring Reporting
Finding: Reports of commodity activity were submitted to the pass-through entity that were not consistent with the underlying commodities records of RKCAA. Corrective Response: RKCAA management agrees with the finding. RKCAA is updating and revising policies and procedures, including additional sup...
Finding: Reports of commodity activity were submitted to the pass-through entity that were not consistent with the underlying commodities records of RKCAA. Corrective Response: RKCAA management agrees with the finding. RKCAA is updating and revising policies and procedures, including additional supervision, training and reconciliations to better track and report the commodities activity to the pass-through entity. This process is expected to be completed by June 30, 2023. 06/30/2023 CFO Laura Brown 262-637-8377 ext 104
View Audit 55408
Finding 59687 (2022-001)
Significant Deficiency 2022
Bancroft
NJ
Reporting Internal Control / Segregation of Duties Questioned Costs
Finding 2021-001 Reporting ? Internal Control Finding ? Significant Deficiency in Internal Control 93.498 Provider Relief Fund (PRF) Condition and Effect: Bancroft incorrectly reported lost revenues in the Health Resources and Services Administration (?HRSA?) portal Period 3 submission for quarters ...
Finding 2021-001 Reporting ? Internal Control Finding ? Significant Deficiency in Internal Control 93.498 Provider Relief Fund (PRF) Condition and Effect: Bancroft incorrectly reported lost revenues in the Health Resources and Services Administration (?HRSA?) portal Period 3 submission for quarters in which there was no lost revenues. There were no questioned costs identified as result of this error. View of Responsible Officials and Planned Corrective Action: Management reported lost revenue in the HRSA portal for quarters in which such reporting was not required; however, the attachment submitted with the HRSA input was correct. Management will check for updates to guidance and make necessary changes as appropriate. Name of Contract Person: Jennifer Cripps Chief Financial Officer Bancroft (856) 348-1196 Jennifer.Cripps@Bancroft.org Completion Date: December 1, 2022
View Audit 55306
Finding 59681 (2022-003)
Significant Deficiency 2022
Ashwaubenon School District
WI
Questioned Costs Eligibility Significant Deficiency
Recommendation: We recommend the District implement procedures to ensure that someone knowledgeable of the grant requirements reviews the prepared eligibility reports prior to submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned...
Recommendation: We recommend the District implement procedures to ensure that someone knowledgeable of the grant requirements reviews the prepared eligibility reports prior to submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: A procedure will be implemented to require a separate preparer and reviewer of the reports. Responsible official: Keith Lucius, Assistant Superintendent Anticipated completion date: June 30, 2023
View Audit 55305
Finding 59670 (2022-002)
Material Weakness 2022
Advocate Aurora Health, Inc.
IL
Equipment & Real Property Management Subrecipient Monitoring Reporting
Finding 2022-002 Activities Allowed or Unallowed and Allowable Costs/Cost Principles A material weakness in internal control over compliance was issued related to activities allowed or unallowed and allowable costs/cost principles for the Advocate Aurora Health (AAH) Disaster Grant ? Public Assista...
Finding 2022-002 Activities Allowed or Unallowed and Allowable Costs/Cost Principles A material weakness in internal control over compliance was issued related to activities allowed or unallowed and allowable costs/cost principles for the Advocate Aurora Health (AAH) Disaster Grant ? Public Assistance (Presidentially Declared Disasters). The Organization?s internal controls were not suitably designed to retain all supporting documentation over their review and approval of FEMA federal expenditures. Management did not retain supporting documentation to support the inventory usage reports used in the development of the FEMA expenditures. Management will ensure that a comprehensive review, approval, and document retention process is applied consistently for any future FEMA claims. The FEMA personal protective equipment (PPE) claim covered two years, which are 2020 and 2021. As noted in the audit, the Organization engaged a third party to perform a physical inventory of supplies at December 31, 2020 which included the PPE claimed in the SEFA obligation. The physical inventory was reconciled to the inventory management system. The audit selected a sample inventory count performed by third party and agreed the inventory counts back to the third party records noting no exceptions. A physical inventory was not performed at December 31, 2021. Due to the COVID pandemic, there were unusual circumstances that precluded an annual physical inventory in 2021, due to the easy transmission of COVID-19, by breathing in air carrying droplets or aerosol particles that contain the SARS-CoV-2 virus when close to an infected person or in poorly ventilated spaces with infected persons. Noting there were no system changes to the inventory system during 2021, we relied on the prior year audits and internal control review of the inventory system to provide comfort for the Organization for reliance on the inventory usage for this FEMA claim. In addition to relying on past inventory documented audit controls, the Organization routinely reviews the supply expense generated from the inventory system. This will be implemented effective October 1, 2023. Nan Nelson, SVP Region Chief Financial Officer, is responsible for this Corrective Action Plan.
View Audit 55776
Phoenix Voa Elderly Housing, INC (vista De La Montana)
VA
Reporting Questioned Costs
Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The security deposit deficiency was funded on July 15, 2022 in the amount of $705. Management will e...
Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The security deposit deficiency was funded on July 15, 2022 in the amount of $705. Management will ensure that the security deposits are properly funded in the future. Completion Date: July 15, 2022
View Audit 55019
Finding 59601 (2022-004)
Material Weakness 2022
Mifflinburg Area School District
PA
Internal Control / Segregation of Duties Questioned Costs Reporting
Corrective Action Plan The Mifflinburg Area School District respectfully submits the following corrective action plan for the year ended June 30, 2022. Finding 2022-004: Reporting Contact Person: Renee M. Jilinski, Business Administrator Recommendation: The District should develop procedures to en...
Corrective Action Plan The Mifflinburg Area School District respectfully submits the following corrective action plan for the year ended June 30, 2022. Finding 2022-004: Reporting Contact Person: Renee M. Jilinski, Business Administrator Recommendation: The District should develop procedures to ensure accurate information is reported to allow for adequate tracking of the financial results of each Federal award. In addition, reports should be reviewed by an appropriate individual prior to submission to ensure the data entered into the reports is consistent with the District?s records. Action: The District developed procedures for assigning expenditures for State and Federal awards and created reporting specific to funding sources to identify all awards. Prior to submissions to reporting agencies, quarterly and annual reports will be reviewed by the Business Administrator to ensure accuracy for the reporting period(s). Date for Completion: August 30, 2022
View Audit 55017
Finding 59598 (2022-001)
Significant Deficiency 2022
Beacon Academy
MN
Questioned Costs Procurement, Suspension & Debarment
Minnesota Department of Education, Beacon Academy respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: 7/1/2021 ? 6/30/2022 The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently wit...
Minnesota Department of Education, Beacon Academy respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: 7/1/2021 ? 6/30/2022 The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS?FINANCIAL STATEMENT AUDIT The audit did not disclose any Financial Statement items required to be reported. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Agriculture 2022-001 Child Nutrition Cluster ? Assistance Listing No. 10.553, 10.555, 10.556, 10.559, 10.582 Recommendation: We recommend that Beacon Academy develop internal controls to provide review and approve all expenditures that go into the Food Service Fund. In addition, we recommend that if there is a purchase with a vendor over the School?s micro-purchase threshold of $3,000 that the procurement policy is followed and documentation is maintained to document the cost analysis performed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Beacon Academy will work to ensure the proper procurement documentation is retained in line with their procurement policy and the uniform guidance. Name of the contact person responsible for corrective action: Sean Koster Planned completion date for corrective action plan: June 30, 2023
View Audit 55009 Questioned Costs: $1
Finding 59581 (2022-002)
Significant Deficiency 2022
City of Kansas City, Missouri
MO
Questioned Costs Special Tests & Provisions Subrecipient Monitoring
Program: Airport Improvement Program Compliance: N ? Special Tests and Provisions Finding Type: Compliance and Internal Control Agency: Department of Transportation (DOT)/Federal Aviation Administration (FAA) Internal Control Impact: Significant Deficiency Finding: The City utilizes 745,190 square f...
Program: Airport Improvement Program Compliance: N ? Special Tests and Provisions Finding Type: Compliance and Internal Control Agency: Department of Transportation (DOT)/Federal Aviation Administration (FAA) Internal Control Impact: Significant Deficiency Finding: The City utilizes 745,190 square feet of land owned by the Aviation Department for the City?s Fire Department and Police Station serving the north Kansas City community including the Kansas City airport. The City pays ground rent of $0.168 per square foot per year based on a rate study done in 2003. Status: Corrective action plan in progress Corrective Action Plan: Fair and reasonableness of the rental rate: Upon completion of the New Terminal the Department will undertake either a Land Use Survey or a Market Rate Study to determine if our leased property is competitively priced. The Aviation Department has placed in FY24 budget a placeholder for a Market Study contract. Person(s) Responsible for Implementation: Fred O?Neill, Aviation Department Fiscal Officer, Telephone: (816) 243-3201; Email: Fred_ONeill@kcmo.org Implementation Date: Fair and reasonableness of the rental rate will be reviewed upon completion of the new terminal.
View Audit 54437
Finding 59573 (2022-001)
Material Weakness 2022
City of Kansas City, Missouri
MO
Program Income Questioned Costs Subrecipient Monitoring
Program: Community Development Block Grants/Entitlement Grants Compliance: J-Program Income Finding Type: Compliance and Internal Control Agency: Department of Housing and Urban Development (HUD) Internal Control Impact: Material Weakness Finding: The City hired a third party to service single famil...
Program: Community Development Block Grants/Entitlement Grants Compliance: J-Program Income Finding Type: Compliance and Internal Control Agency: Department of Housing and Urban Development (HUD) Internal Control Impact: Material Weakness Finding: The City hired a third party to service single family home loans made with federal funds from this grant. The City did not maintain a listing or monitor the loans originated under this grant. Accordingly, the City cannot reconcile the loan servicer?s accounting reports to City records. Although the City indicated that they have other sources of program income, the City does not have a system which identifies other sources of program income. Status: Corrective action plan in progress Corrective Action Plan: The City has obtained information from the third-party loan servicer which will allow for the tracking and confirmation of existing loans with the goal of taking a more active role in the management of the portfolio including making decisions for write-off of non-performing balances and those where the cost of servicing the loan exceeds the loan payments. Person(s) Responsible for Implementation: Pearline McFall, Housing Department Fiscal Officer, Telephone: (816) 513-8432; Email: Pearline.McFall@kcmo.org Implementation Date: Ongoing
View Audit 54437
La Roche University
PA
Student Financial Aid Matching / Level of Effort / Earmarking Questioned Costs
Finding 2022-002 Issue: The University completed a Return to Title IV (R2T4) worksheet and returned more unearned aid than the school was responsible for per the calculation. The R2T4 calculation and return of funds was completed in a timely fashion but the amount of unearned Direct PLUS Loan fund...
Finding 2022-002 Issue: The University completed a Return to Title IV (R2T4) worksheet and returned more unearned aid than the school was responsible for per the calculation. The R2T4 calculation and return of funds was completed in a timely fashion but the amount of unearned Direct PLUS Loan funds was not properly scheduled by the counselor. Program closeout for the year has been completed and no adjustment can be made to reclaim funds at this time. While no financial liability has fallen upon the student or parent borrower the Financial Aid Office agrees with the finding of inaccuracy. Corrective Action: The University began implementation of an enhanced procedure for Return to Title IV calculations beginning with Fall 2022 semester and includes a detailed review of all calculations to ensure compliance & accuracy. Responsibility: Identification & evaluation of students will be completed by office staff and reviewed by the Director of Financial Aid. Contact: Robert Clemens, Director of Financial Aid
View Audit 54887
New York City Housing Authority
NY
Questioned Costs Eligibility HUD Housing Programs
Finding Number 2022-003 SPECIAL TESTS AND PROVISIONS- ELIGIBILITY - COMPLIANCE DEFICIENCY Agency Name FEDERAL AGENCY: PUBLIC AND INDIAN HOUSING, DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Program ALN 14.850 ? PUBLIC AND INDIAN HOUSING Contract # N/A Criteria Eligibility for Individuals - Most PHA...
Finding Number 2022-003 SPECIAL TESTS AND PROVISIONS- ELIGIBILITY - COMPLIANCE DEFICIENCY Agency Name FEDERAL AGENCY: PUBLIC AND INDIAN HOUSING, DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Program ALN 14.850 ? PUBLIC AND INDIAN HOUSING Contract # N/A Criteria Eligibility for Individuals - Most PHAs devise their own application forms that are filled out by the PHA staff during an interview with the tenant. The head of household signs (a) a certification that the information provided to the PHA is correct; (b) one or more release forms to allow the PHA to get information from third parties; (c) a federally prescribed general release form for employment information; and (d) a privacy notice. Under some circumstances, other members of the family may be required to sign these forms (24 CFR sections 5.212, 5.230, and 5.601 through 5.615). Condition/Context The Authority received funding from the Public and Indian Housing Operating Fund. The Public and Indian Housing program is to provide and operate cost effective, decent, safe, and affordable dwellings for lower income families through an authorized local PHA. Of the sixty (60) case files selected for testing in which 540 pieces of audit evidence (eligibility forms as noted in the Criteria section above) were requested to be provided: ? Five eligibility forms were not provided (3 missing application forms and 2 missing release forms). These forms are required documentation to be maintained in the case files to support eligibility for Public and Indian Housing. Therefore, we were not able to determine if the eligible participants met all the eligibility criteria. Recommendation We recommend the Authority strengthen its controls over the Public and Indian Housing ? Operating Fund case files to ensure that all eligibility forms are received, reviewed, and maintained in the case files to support the determination of eligibility Corrective Action Plan Step 1 A follow-up search by the property Housing Managers and Management Services Department was unable to locate the three missing Original Application forms. One of the three missing Original Application forms was due to the resident?s folder that had been damaged during Superstorm Sandy. In January 2011, NYCHA implemented the Siebel Customer Relationship Management (CRM) system, which included digital file storage and an online application process, which replaced our previous paper application process. Any applications in process from that date onward were subject to document scanning and documentation was stored digitally. Any applications processed prior to this date were kept in a paper format and stored at the development, where the applicant was certified or where the tenant resides. If a tenant family transferred to another development, the physical tenant folder and documents were sent to their new location. In June 2020, NYCHA sought to digitize all tenant folders; however, the cost of the project was determined to be prohibitive so the goal of digitizing the tenant folders was not realized. Any documents damaged or lost prior to 2011 cannot be recovered, including those impacted by Hurricane Sandy. Corrective Action Plan- Step 2 ? A follow-up search by the property Housing Managers was unable to locate the two missing Consent to share your personal information NYCHA 042.785. On September 20, 2023, the Management Services Department requested that the property Housing Managers contact the residents to sign the consent form, and upload to Siebel. As a result, it was discovered that in one of the cases the Head of Household had died, and the development began the legal process to regain possession of the apartment through the holdover proceeding in Landlord Tenant Court. Action Date September 20, 2023 Final Implementation October 13, 2023 Name And Phone Number Of Person Responsible For Implementation Sylvia Aude Office of the Senior Vice President for Public Housing Operations, Tenancy Administration Senior Vice President 212-306-3921
View Audit 54678 Questioned Costs: $1
New York City Housing Authority
NY
Questioned Costs HUD Housing Programs Cash Management
Finding Number 2022-002 SPECIAL TESTS AND PROVISIONS- INSURANCE PROCEEDS - COMPLIANCE- INTERNAL CONTROL DEFICIENCY Agency Name FEDERAL AGENCY: PUBLIC AND INDIAN HOUSING, DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Program ALN 14.850 ? PUBLIC AND INDIAN HOUSING Contract # N/A Criteria Special Tests...
Finding Number 2022-002 SPECIAL TESTS AND PROVISIONS- INSURANCE PROCEEDS - COMPLIANCE- INTERNAL CONTROL DEFICIENCY Agency Name FEDERAL AGENCY: PUBLIC AND INDIAN HOUSING, DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Program ALN 14.850 ? PUBLIC AND INDIAN HOUSING Contract # N/A Criteria Special Tests and Provisions ? Insurance Proceeds - As stated in the April 2022 Compliance Supplement, a Public Housing Agency (PHA) is required to use insurance proceeds to promptly restore, reconstruct, and/or repair any damaged or destroyed property of a project, except when a PHA has written approval from HUD to do otherwise. Unspent insurance proceeds normally are recorded as restricted cash or restricted investments on the Financial Data Schedules (FDS) up to the amount of the repair. In cases of unforeseeable and unpreventable emergencies that include damages to the physical structure of the housing stock, PHAs are allowed to use their Operating Funds to cover the expenses associated with the damages. A PHA?s insurance may cover the damages fully or partially, however, it usually takes time for the PHA to receive the insurance proceeds. Once received, the PHA must reimburse its operating account for any expenses that were initially covered with Operating Funds up to the amount received. If the amount of the insurance proceeds is less than the cost of the repair and the PHA elected to use Operating Funds to cover the difference, the PHA is not allowed to draw down capital funds to reimburse the Low Rent program. Condition/Context The Authority received insurance proceeds to cover catastrophic loss affecting a myriad of locations. The insurance recovery was promulgated on emergency repairs and post-events, many of which were not initiated or needed due to internal fixes. During our review of the insurance proceeds compliance, we noted that the Authority did not document repair expenditures for loss affecting myriad locations and could not correlate one-to-one expenditures to the insurance proceeds in a timely manner from when the insurance proceeds were received. Recommendation We recommend that the Authority correlate one-to-one expenditures to the insurance proceeds received on a timely basis Corrective Action Plan All good faith efforts to correlate emergency expenditures from insurance proceeds will be made in order to capture vendor work on a timelier basis. Catastrophic events (resulting in insurable claims such as the Hurricane Ida related claim selected in Deloitte?s testing) are complicated as the focus is primarily on restoring critical services in many developments, usually located in all five boroughs. The proceeds thus far received were estimated via inspection and the insurance claim remains open for more permanent pricing and repair. Such a claim often takes years to finalize as work scope is prepared and agreed to by insurers? representatives and the Authority. The emergency proceeds received have been used as needed for more repairs requiring them. As identified in the audit, much of the emergency work to date on Hurricane Ida was performed internally by staff at the sites, which did not generate transparent repair expenses. Management will take action, within limitations described above, to improve the correlation of expenditures to the insurance proceeds received on a timelier basis. In order to accomplish, will rely on the Authority?s Asset & Capital Management Department to provide timely work scope to assist in the correlation of more permanent expenditures Action Date Ongoing Final Implementation Ongoing Name And Phone Number Of Person Responsible For Implementation Arlene Orenstein Director of Risk Management 212-306-6682
View Audit 54678 Questioned Costs: $1
Finding 59518 (2022-002)
Significant Deficiency 2022
Aultman Health Foundation
OH
Questioned Costs Reporting Significant Deficiency
Federal Agency: US Department of Treasury Federal Program Name: Provider Relief Fund Assistance Listing Number: 93.498 Award Period: Year ended December 31, 2022 Type of Finding: ? Significant Deficiency in Internal Controls over Compliance ? Other Matters Criteria: The Provider Relief Funds were pr...
Federal Agency: US Department of Treasury Federal Program Name: Provider Relief Fund Assistance Listing Number: 93.498 Award Period: Year ended December 31, 2022 Type of Finding: ? Significant Deficiency in Internal Controls over Compliance ? Other Matters Criteria: The Provider Relief Funds were provided under the Coronavirus Aid, Relief, and Economic Security Act (Pub. L. No. 116-136, 134 Stat. 563) and are to be used to prevent, prepare for, and respond to coronavirus and that the funds shall reimburse the recipient only for health care related expenses or lost revenues that are attributable to coronavirus. These funds may not be used to reimburse expenses of losses that have been reimbursed from other sources or that other sources are obligated to reimburse. Condition: The Organization's internal controls over reporting were not effective. Questioned Costs: $-0- Context: During the audit, it was determined that one out of five reports selected for testing included quarterly revenue amounts that did not agree to the underlying revenue information. This resulted in one report understating lost revenue by approximately $550,000. Cause: The revenue information used to populate the reports was not reviewed prior to submission. Effect: Reported lost revenue was calculated incorrectly. After using the underlying revenue information to calculate lost revenue, there was sufficient lost revenue to utilize all the Provider Relief Funds reported. Recommendation: We recommend management implement additional procedures to review reported revenue before submitting reports. Views of Responsible Officials and Planned Corrective Actions: Aultman Health Foundation was able to correct the Period 5 Reporting for Aultman Specialty Hospital. Going forward, Aultman Corporate Finance Leadership will review data submissions, comparing to both internal reporting as well as Trial Balance to account for potential differences.
View Audit 51835
Finding 59517 (2022-001)
Significant Deficiency 2022
Aultman Health Foundation
OH
Questioned Costs Procurement, Suspension & Debarment Eligibility
Federal Agency: US Department of Homeland Security Federal Program Name: FEMA Public Assistance Grant Program Assistance Listing Number: 97.036 Award Period: Year ended December 31, 2022 Type of Finding: ? Significant Deficiency in Internal Controls over Compliance ? Other Matters Criteria: The Foun...
Federal Agency: US Department of Homeland Security Federal Program Name: FEMA Public Assistance Grant Program Assistance Listing Number: 97.036 Award Period: Year ended December 31, 2022 Type of Finding: ? Significant Deficiency in Internal Controls over Compliance ? Other Matters Criteria: The Foundation?s internal controls related to the FEMA Public Assistance Grant Program state that authorization form are required to be obtained by the appropriate level of management for all capital purchases. Condition: The compliance requirements state that FEMA evaluates the eligibility of all costs claimed by the applicant. Not all costs incurred as a result of the incident are eligible. Costs must be authorized and not prohibited under federal, state, territorial, tribal, or local government laws or regulations as well as consistent with applicant?s internal policies, regulations, and procedures that apply uniformly to both federal awards and other activities of the applicant. Questioned Costs: $-0- Context: It was noted that as a part of Aultman Health Foundation's internal controls related to FEMA funding, as well as other capital projects, that one signed authorization form was required to be obtained by the appropriate level of management to approve capital purchases. Per discussions with client, they were unable to locate the signed authorization form for a set of disbursements totaling $44,631 associated with one of the FEMA projects. Per further discussion with client, the signed authorization form was obtained and retained by an employee who is no longer employed with the Foundation and therefore, access to this signed copy was no longer available. Effect: There is potential that capital purchases could be made without authorization from the proper level of management. Recommendation: We recommend that for all capital purchases, especially for projects that utilize federal funding, formal authorization is obtained from the appropriate level of management. Additionally, it is recommended that the signed authorization forms be retained in a location that is easily accessible when requested.Views of Responsible Officials and Planned Corrective Actions: Aultman Health Foundation created a central shared location for all signed capital authorization forms to be kept electronically for reference.
View Audit 51835
Managed Career Solutions Spc
CA
Subrecipient Monitoring Questioned Costs Reporting
Management Response and Corrective Action Plan Reference Number: 2022-001 Federal Program Title: Senior Community Services Employment Program Federal Catalog Number: 17.235 Federal Agency: U.S. Department of Labor, Employment and Training Administration Pass-Through ...
Management Response and Corrective Action Plan Reference Number: 2022-001 Federal Program Title: Senior Community Services Employment Program Federal Catalog Number: 17.235 Federal Agency: U.S. Department of Labor, Employment and Training Administration Pass-Through Entity: County of Los Angeles, Workforce Development, Aging and Community Services Federal Award Number and Year: 1820-TV105-SG; FY 2022 Category of Finding: Reporting Management acknowledges that the two (2) monthly cash request invoices submitted to the County of Los Angeles were not submitted within ten (10) calendar days following the month being reported. The management will ensure that the Accounting Department will strengthen its review process to ensure the monthly cash request invoices are submitted within 10 calendar days following the month being reported as stated on the contract.
View Audit 55388
Finding 59514 (2022-001)
Significant Deficiency 2022
Boys and Girls Clubs of the Kenai Peninsula
AK
Allowable Costs / Cost Principles Questioned Costs § 200.303
Financial Statement Finding: 2022-001 ? Significant Deficiency in Internal Control over Financial Reporting and Compliance ? Payroll Allocations Name and Contact Person: Shanette Wik, Chief Executive Officer 907-283-2682 swik@bgckp.com Corrective Action: The Organization has taken steps to...
Financial Statement Finding: 2022-001 ? Significant Deficiency in Internal Control over Financial Reporting and Compliance ? Payroll Allocations Name and Contact Person: Shanette Wik, Chief Executive Officer 907-283-2682 swik@bgckp.com Corrective Action: The Organization has taken steps to utilize a new payroll system to help address issues and reduce issues with the allocation of employee wages and the processing of payroll. Proposed Completion Date: March 1, 2023
View Audit 55387
Finding 59501 (2022-002)
Material Weakness 2022
Housing Authority of the City of Pittsburgh
PA
Questioned Costs Special Tests & Provisions Internal Control / Segregation of Duties
Finding 2022-002 U.S. Department of Housing and Urban Development Moving to Work Demonstration Program - ALN 14.881 Special Tests and Provisions Maher Duessel Finding Condition: During our review of 40 failed inspection reports prepared by the HACP, as part of the biennial reexamination process, ...
Finding 2022-002 U.S. Department of Housing and Urban Development Moving to Work Demonstration Program - ALN 14.881 Special Tests and Provisions Maher Duessel Finding Condition: During our review of 40 failed inspection reports prepared by the HACP, as part of the biennial reexamination process, we noted two (2) units in which rent (or partial month's rent) was not abated when the deficiencies were not corrected within the required timeframe. We also noted 29 instances where we were not able to review documentation as to the exact date the landlord was notified about the deficiencies. In all of these instances, the repairs were made in a required timeframe, leading to a conclusion that the landlords were made aware of the deficiencies, however, proper documentation of that fact was not able to be reviewed. HACP Management Response/Action Taken: The current HACP protocol is that once a unit goes into final failure, the Inspection's Manager notifies the Housing Counselor and the Housing Manager to stop Housing Assistance Payments (HAP) on the unit. In instances of overpayment, once identified the HACP recoups the money from the landlord through a reduction in HAP. Notices from the Inspection's Department regarding deficiencies are generated through the Elite reporting system through BATCH correspondence. When documents from BATCH correspondence are reprinted, the Elite system prints the original correspondence with the date the correspondence was printed and not with the original date. The HACP provided documentation of the re-printed letters; however, the letters provided did not show the original date of the letter. The HACP is currently aware of a method to retrieve and print BATCH correspondence with the original date of the letter. The HACP will train staff on the stated retrieval method.
View Audit 55099
Finding 59499 (2022-001)
Significant Deficiency 2022
Ruby Tribal Council
AK
Questioned Costs Subrecipient Monitoring Reporting
Finding 2022-001 Significant Deficiency in Internal Control over Compliance, Noncompliance ? Reporting Name of Contact Person: Brenda Ambrose, Tribal Administrator Jennifer Babcock, Accountant Corrective Action Plan: Audit firm will be chosen to perform audit and contract signed for audit t...
Finding 2022-001 Significant Deficiency in Internal Control over Compliance, Noncompliance ? Reporting Name of Contact Person: Brenda Ambrose, Tribal Administrator Jennifer Babcock, Accountant Corrective Action Plan: Audit firm will be chosen to perform audit and contract signed for audit to be completed the month following year end close. The audit will be schedule with Audit firm to have the audit completed 5 months after year end close. Proposed Completion Date: The plan is in place September 15, 2023 and the FY 23 Audit will be completed by February 28, 2024.
View Audit 53876
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