Corrective Action Plans

Finding 46615 (2022-001)

Significant Deficiency 2022

Gaylord Community Schools

MI

School Nutrition Programs Questioned Costs

See Corrective Action Plan for chart/table

View Audit 47784

Finding 46604 (2022-001)

Significant Deficiency 2022

City of Rancho Mirage

CA

Questioned Costs Subrecipient Monitoring Reporting § 200.329

FINDING 2022-001 Program: COVID-19: Coronavirus State and Local Fiscal Recovery Funds CFDA No.: 21.027 Federal Grantor: United States Department of the Treasury Passed-through: N/A Award No. and Year: Various Compliance Requirements: Reporting Management?s or Department?s Response: We concur. V...

FINDING 2022-001 Program: COVID-19: Coronavirus State and Local Fiscal Recovery Funds CFDA No.: 21.027 Federal Grantor: United States Department of the Treasury Passed-through: N/A Award No. and Year: Various Compliance Requirements: Reporting Management?s or Department?s Response: We concur. Views of Responsible Officials and Corrective Action: The City reported expenditures for the entire award amount based on the guidance available at the time of the initial reporting period for the award. This resulted in over reporting expenditures for the audit period since only half of the award was remitted to the City during the period under audit. The City has put measures in place to ensure only expenditures for the amount received in a particular period are reported. Name of Responsible Person: Kofi Antobam, Director of Administrative Services Implementation Date: June 30, 2022

View Audit 40943

Finding 46603 (2022-001)

Significant Deficiency 2022

Kane County Regional Office of Education No. 31

IL

Questioned Costs Allowable Costs / Cost Principles

Corrective Action Plan: FINDING NO. 2022-001 - Inadequate Controls over Grant Related Payroll Disbursements Condition: During control testing over payroll expenditures related to the Elementary and Secondary Emergency Relief (ESSER) III grant, it was noted that one of the employees charged to the gr...

Corrective Action Plan: FINDING NO. 2022-001 - Inadequate Controls over Grant Related Payroll Disbursements Condition: During control testing over payroll expenditures related to the Elementary and Secondary Emergency Relief (ESSER) III grant, it was noted that one of the employees charged to the grant was supposed to be paid by Kane County, on behalf of the Regional Office of Education, beginning with pay periods subsequent to November 30. Instead, a total of five pay periods continued to be charged to ESSER III after November 30 instead of the County. Each of these pay periods were requested for reimbursement with ESSER III funding. Regional Office of Education management did start properly recording the employee as a County expenditure beginning with the first payroll run in March 2022. Plan: When posting payroll in the Regional Office accounting system, net pay amounts for Kane County payroll and Regional Office payroll will be verified and any discrepancies will be discovered and corrected at that time. In addition, grant expenditure reports will be reviewed by the grant writer and finance director on a quarterly basis to ensure payroll costs posted to the grant are accurate. Anticipated Date of Completion: September 2022 Contact Person: Julie Hadjiev

View Audit 41672

Finding 46601 (2022-002)

Significant Deficiency 2022

Winslow Gardens

RI

Internal Control / Segregation of Duties Questioned Costs HUD Housing Programs

Finding 2022-002: The Organization made an unauthorized distribution of project funds, which is a violation of the Organization?s agreement with HUD. Program: Operating Assistance for Troubled Multifamily Housing Projects - 14.164 Description of Finding: During 2022, the Organization made operatin...

Finding 2022-002: The Organization made an unauthorized distribution of project funds, which is a violation of the Organization?s agreement with HUD. Program: Operating Assistance for Troubled Multifamily Housing Projects - 14.164 Description of Finding: During 2022, the Organization made operating advances of $9,208 for expenses belonging to organizations related by common control. These advances were in excess of amounts available from surplus cash as determined by HUD regulations and represent a control deficiency as the matter was not identified timely. Statement of Concurrence or Non-Concurrence: Management concurs with this finding. Corrective Action: At December 31, 2022, the Organization has surplus cash of $466,053 which will not be expended and covers the unapproved distributions. The Organization will also carefully monitor intercompany transactions on an ongoing basis to ensure that no funds are advanced to other entities. Name of Contact Person: Joseph Durand Projected Completion Date: March 31, 2023

View Audit 41659 Questioned Costs: $1

Finding 46600 (2022-001)

Significant Deficiency 2022

Winslow Gardens

RI

Questioned Costs HUD Housing Programs Significant Deficiency

Finding 2022-001: The Organization did not properly implement check disbursement and moveout procedures, which resulted in a violation of the HUD 30-day security deposit refund requirement. Program: Operating Assistance for Troubled Multifamily Housing Projects - 14.164 Description of Finding: Two...

Finding 2022-001: The Organization did not properly implement check disbursement and moveout procedures, which resulted in a violation of the HUD 30-day security deposit refund requirement. Program: Operating Assistance for Troubled Multifamily Housing Projects - 14.164 Description of Finding: Two out of eight security deposits tested were not returned to the tenant within the 30-day HUD requirement. Statement of Concurrence or Non-Currence: Management concurs with this finding. Corrective Action: As the two security deposits were returned to the tenants during 2022, the Organization will follow proper procedures on an ongoing basis regarding refunding security deposits timely. Name of Contact Person: Joseph Durand Projected Completion Date: March 31, 2023

View Audit 41659

Finding 46596 (2022-006)

Significant Deficiency 2022

Clarkson College

NE

Questioned Costs Reporting Student Financial Aid

Higher Education Emergency Relief Funding (HEERF) ? Assistance Listing No. 84.425 Recommendation: We recommend the colleges reevaluate their procedures surrounding allowable costs and costs being charged to the grant to ensure all are allowable costs. Explanation of disagreement with audit finding: ...

Higher Education Emergency Relief Funding (HEERF) ? Assistance Listing No. 84.425 Recommendation: We recommend the colleges reevaluate their procedures surrounding allowable costs and costs being charged to the grant to ensure all are allowable costs. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Clarkson College has reevaluated their procedures surrounding allowable costs and costs being charged to the grant to ensure all are allowable costs. The employee responsible for this finding is no longer associated with the college.

View Audit 40942 Questioned Costs: $1

Finding 46547 (2022-001)

Material Weakness 2022

Evangeline Booth Friendship House Residence Inc., A Texas Corporation

TX

Questioned Costs Special Tests & Provisions Cash Management

1 CORRECTIVE ACTION PLAN Project Legal Name: Evangeline Booth Friendship House Fort Worth, TX (A Project of Evangeline Booth Friendship House Residence, Inc., a Texas Corporation) HUD Project No.: 113-EE041 Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2021-9/30/2022 Corrective Actio...

1 CORRECTIVE ACTION PLAN Project Legal Name: Evangeline Booth Friendship House Fort Worth, TX (A Project of Evangeline Booth Friendship House Residence, Inc., a Texas Corporation) HUD Project No.: 113-EE041 Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2021-9/30/2022 Corrective Action Plan prepared by: Name: Sriparna Mitra Position: HUD Specialist, THQ (Legal) Telephone Number: 404-728-6700 A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Finding 2022-001 a. Comments on the Finding and Each Recommendation Management agrees with the finding and is taking steps to address the issue that caused it. The $6,500 will be repaid to the property. b. Action(s) Taken or Planned on the Finding As of January 10, 2023, the check request for the reimbursement to Evangeline Booth Friendship House has been approved. Reimbursement is anticipated in the near future. B. Status of Corrective Actions on Findings Reported in the Schedule of the Status of Prior Year Findings, Questioned Costs and Recommendations Finding 2021-001 Cleared.

View Audit 49448 Questioned Costs: $1

Finding 46539 (2022-001)

Material Weakness 2022

Booth Residence San Antonio, Inc., A Texas Corporation

TX

HUD Housing Programs Questioned Costs Special Tests & Provisions

CORRECTIVE ACTION PLAN Project Legal Name: Catherine Booth Garden Apartments San Antonio, TX (? Project of Booth Residence San Antonio, Inc., a Texas Corporation) HUD Project No.: 115-EE072 Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2021-1/11/2022 (day before sale) Corrective Acti...

CORRECTIVE ACTION PLAN Project Legal Name: Catherine Booth Garden Apartments San Antonio, TX (? Project of Booth Residence San Antonio, Inc., a Texas Corporation) HUD Project No.: 115-EE072 Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2021-1/11/2022 (day before sale) Corrective Action Plan prepared by: Name: Sriparna Mitra Position: HUD Specialist, THQ (Legal) Telephone Number: 404-728-6700 A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Finding 2022-001 a. Comments on the Finding and Each Recommendation The auditee agrees with the finding. Management agrees with the recommendation to ask HUD whether a payment should be sent to HUD or the new owner of the property. b. Action(s) Taken or Planned on the Finding The property was sold subsequent to year end and the reserve was transferred to the buyer. Management has reached out to HUD to ask where the payment should be made, as the auditee no longer has access to the reserve. 1. Finding 2021-001 Unresolved. See finding 2022-002 2. 2021-002 Cleared. 3. 2021-003 Cleared.

View Audit 49099 Questioned Costs: $1

Finding 46524 (2022-001)

Material Weakness 2022

Housing Authority of the City of Hoboken

NJ

Eligibility HUD Housing Programs Questioned Costs

View of Responsible Officials and Corrective Actions: The following steps have been and are being taken regarding tenant certifications: 1. After contracting a third-party entity to review 10% of our files in Oct 2022, findings of said review led to the recommendation to retrain staff. 2. All Manage...

View of Responsible Officials and Corrective Actions: The following steps have been and are being taken regarding tenant certifications: 1. After contracting a third-party entity to review 10% of our files in Oct 2022, findings of said review led to the recommendation to retrain staff. 2. All Managers and assistant Managers received HCV & PH Rent Calculation Training In June 2023. 3. We are also currently working with our TA from HUD, Ms. Valerie Jackson. Ms. Jackson has identified, and is about to roll out training for our staff, to uniform and streamline our tenant files.

View Audit 44959

Finding 46512 (2022-004)

Significant Deficiency 2022

Center for Collaborative Education INC

MA

Questioned Costs Procurement, Suspension & Debarment

DEPARTMENT OF EDUCATION 2021-004 Supporting Effective Education Development ? CFDA No. 84.423a Recommendation: We recommend the Center implement a procurement, suspension, debarment policy. Policy should also include conflict of interest policies in line with Uniform Grant Guidance. Explanation of ...

DEPARTMENT OF EDUCATION 2021-004 Supporting Effective Education Development ? CFDA No. 84.423a Recommendation: We recommend the Center implement a procurement, suspension, debarment policy. Policy should also include conflict of interest policies in line with Uniform Grant Guidance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: CCE is adopting a Purchasing and Procurement Guideline. Name(s) of the contact person(s) responsible for corrective action: Mike English Planned completion date for corrective action plan: June 30, 2023 If the Department of Education has questions regarding this plan, please call Mike English at 617-803-1484.

View Audit 41212 Questioned Costs: $1

Finding 46507 (2022-002)

Material Weakness 2022

Hamilton College

NY

Questioned Costs Reporting Matching / Level of Effort / Earmarking § 200.303 § 200.328 § 200.329

Corrective Action Plan - Finding 2022-002 We agree with the finding and observations, which are consistent with Finding 2021-002, and specifically note the following coorective actions that were implemented subsequent to June 30, 2022: - The Chief of Staff will contact the DOE to determine if pa...

Corrective Action Plan - Finding 2022-002 We agree with the finding and observations, which are consistent with Finding 2021-002, and specifically note the following coorective actions that were implemented subsequent to June 30, 2022: - The Chief of Staff will contact the DOE to determine if past reports not filed should be submitted at this time and if reports filed with incorrect amounts should be corrected. - The Associate VP for Finance & Controller will review HEERF repoting requirements to ensure any future reporting required is submitted on a timely basis. - The Associated VP for Finance & Controller will review any future reporting for HEERF funds before submission to ensure they reconcile to the College's accounting records. Responsible Official - Gillian King, Chief of Staff Anticipated Completion Date: Completed

View Audit 41211

Finding 46495 (2022-004)

Material Weakness 2022

Eastbrook Community School Corporation

IN

Matching / Level of Effort / Earmarking Questioned Costs Subrecipient Monitoring § 200.303

FINDING 2022-004 ? ELEMENTARY AND SECONDARY SCHOOL EMERGENCY RELIEF FUND DAVIS-BACON PREVAILING WAGE REQUIREMENTS Contact Person Responsible for Corrective Action: Lisa Baker, Business Manager Contact Person's Phone Number: 765-664-0624 Views of Responsible Official: There is no disagreement with...

FINDING 2022-004 ? ELEMENTARY AND SECONDARY SCHOOL EMERGENCY RELIEF FUND DAVIS-BACON PREVAILING WAGE REQUIREMENTS Contact Person Responsible for Corrective Action: Lisa Baker, Business Manager Contact Person's Phone Number: 765-664-0624 Views of Responsible Official: There is no disagreement with the audit finding. Description of Correction Action Plan: When the school district is awarded federal funds that will be used for construction, alteration, or repair projects in excess of $2,000, the superintendent and/or business manager will notify the contractors that the project is being funded by federal funds and the requirements as outlined by the Davis-Bacon Act. In addition, the superintendent and/or the business manager will ensure that the contractors provide weekly payroll report certifications and will review the documents to ensure compliance with the wage rate requirements. Anticipated Completion Date: March 24, 2023

View Audit 53375 Questioned Costs: $1

Finding 46493 (2022-002)

Material Weakness 2022

Eastbrook Community School Corporation

IN

Questioned Costs Allowable Costs / Cost Principles § 200.430

FINDING 2022-002 ? ELEMENTARY AND SECONDARY SCHOOL EMERGENCY RELIEF FUND ACTIVITIES ALLOWED OR UNALLOWED AND ALLOWABLE COSTS/COST PRINCIPLES Contact Person Responsible for Corrective Action: Lisa Baker, Business Manager Contact Person's Phone Number: 765-664-0624 Views of Responsible Official: Th...

FINDING 2022-002 ? ELEMENTARY AND SECONDARY SCHOOL EMERGENCY RELIEF FUND ACTIVITIES ALLOWED OR UNALLOWED AND ALLOWABLE COSTS/COST PRINCIPLES Contact Person Responsible for Corrective Action: Lisa Baker, Business Manager Contact Person's Phone Number: 765-664-0624 Views of Responsible Official: There is no disagreement with the audit finding. Description of Correction Action Plan: The following phrase will be added to payroll time cards and bus trip sheets when ESSER funds will be used to pay wages and payroll-related expenses: "I hereby certify that this is a true and accurate representation of all hours worked on behalf of ESSER-funded Summer Academy (or ESSER-funded After-School Tutoring) and that duties performed were only for Summer Academy (or After-School Tutoring)." Contract addendums will include the phrase "ESSER-funded Summer Academy" as well. Anticipated Completion Date: March 24, 2023

View Audit 53375 Questioned Costs: $1

Finding 46492 (2022-002)

Significant Deficiency 2022

City of Fairfield

CA

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Finding 2022-002 Federal Agency: U.S. Department of the Treasury Program/Cluster: Coronavirus State and Local Fiscal Recovery Funds Federal Assistance Listing Number: 21.027 Pass-through: N/A Award No. and Year: N/A Compliance Requirement: Reporting Type of Finding: Significant Deficiency Views of...

Finding 2022-002 Federal Agency: U.S. Department of the Treasury Program/Cluster: Coronavirus State and Local Fiscal Recovery Funds Federal Assistance Listing Number: 21.027 Pass-through: N/A Award No. and Year: N/A Compliance Requirement: Reporting Type of Finding: Significant Deficiency Views of Responsible Officials and Corrective Action Plan: The questioned submission was reviewed multiple times, the documents were reviewed prior to the submission through meetings, confirmation emails and the saving of the reports on a shared folder. We believe these procedures were sufficient for documenting the review process taking into account that the Treasury submission system is a single submit system that lacks the maker / checker (approver) feature. We do not believe this finding is a significant deficiency as noted by the Auditors. Moving forward we will add the additional step of having the reviewer sign off on the online report (printout) prior to submission. Responsible Individual(s): Ashely Doyle, Budget Officer Anticipated Completion Date: March 15, 2023

View Audit 53374

Finding 46487 (2022-004)

Material Weakness 2022

Las Virgenes Unified School District

CA

Subrecipient Monitoring Material Weakness Reporting

Corrective Action Plan and Views of Responsible Officials The district did not remain aware of all of the reporting criteria related to the COVID testing audit requirements. These requirements have been noted, and our records relating to the safe return to school have been reviewed. The district fis...

Corrective Action Plan and Views of Responsible Officials The district did not remain aware of all of the reporting criteria related to the COVID testing audit requirements. These requirements have been noted, and our records relating to the safe return to school have been reviewed. The district fiscal team has been transitioned at the CBO and Director of Fiscal level. We will continue our work to maintain a thorough backup for all grant funds.

View Audit 52126

Finding 46483 (2022-005)

Significant Deficiency 2022

Las Virgenes Unified School District

CA

Subrecipient Monitoring Eligibility Reporting

Corrective Action Plan and Views of Responsible Officials LVUSD is challenged each year to reach our MOE given our unique programming as a school district. Staff will review progress toward MOE biannually to ensure compliance and tight oversight over these funds.

View Audit 52126

Finding 46475 (2022-001)

Material Weakness 2022

Red River Parish School Board

LA

Questioned Costs Material Weakness Matching / Level of Effort / Earmarking § 200.303 § 200.326

Program Name: Education Stabilization Fund ? Assistance Listing 84.425D & 84.425U Condition: All construction contracts in excess of $2,000 awarded by non-Federal entities must include a provision for compliance with the Davis-Bacon Act as supplemented by the Department of Labor regulations. This ...

Program Name: Education Stabilization Fund ? Assistance Listing 84.425D & 84.425U Condition: All construction contracts in excess of $2,000 awarded by non-Federal entities must include a provision for compliance with the Davis-Bacon Act as supplemented by the Department of Labor regulations. This includes a requirement for the contractor to submit to the non-Federal entity weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payrolls). Corrective Action Plan: Management will work with contractors to get provisions included in construction contracts in progress and ensure new contracts have required provisions and obtain certified payrolls. Person Responsible for Corrective Action: David Jones, Business Manager Anticipated Completion Date ? FY2023

View Audit 51383 Questioned Costs: $1

Finding 46466 (2022-005)

Significant Deficiency 2022

Nassau Community College

NY

Questioned Costs Allowable Costs / Cost Principles Reporting § 200.303

For 2022, quarterly reviews were being performed; however, due to the transition in personnel in the Accounting and Finance areas, the annual review was not done. The College has updated its procedures to include a review of the annual submission similar to the current practice of reviewing the quar...

For 2022, quarterly reviews were being performed; however, due to the transition in personnel in the Accounting and Finance areas, the annual review was not done. The College has updated its procedures to include a review of the annual submission similar to the current practice of reviewing the quarterly submission.

View Audit 47863

Finding 46464 (2022-004)

Significant Deficiency 2022

Nassau Community College

NY

Questioned Costs Student Financial Aid Reporting § 200.303

The College reported the students? status to the National Student Clearinghouse (NSC). The NSC in turn is contractually engaged by the College to update NSDLS. We will work with NSC to determine why the students? status was not updated timely and ensure that student status is accurately and timely r...

The College reported the students? status to the National Student Clearinghouse (NSC). The NSC in turn is contractually engaged by the College to update NSDLS. We will work with NSC to determine why the students? status was not updated timely and ensure that student status is accurately and timely reported to NSLDS going forward.

View Audit 47863

Finding 46456 (2022-002)

Significant Deficiency 2022

Realife Cooperative of Hibbing

MN

Questioned Costs Reporting Internal Control / Segregation of Duties

Housing and Urban Development Realife Cooperative of Hibbing respectfully submits the following corrective action plan for the year ended October 31, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: October 31, 2022 The findings from the October...

Housing and Urban Development Realife Cooperative of Hibbing respectfully submits the following corrective action plan for the year ended October 31, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: October 31, 2022 The findings from the October 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. 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 46710

Finding 46454 (2022-001)

Significant Deficiency 2022

McAlister Institute for Treatment and Education, Inc.

CA

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency

Corrective Action Plan McAlister Institute for Treatment & Education, Inc. Ling & Bouman, LLP Corrective Action Plan prepared by Steve Hubbard, Chief Financial Officer, (619) 442-0277 2022-01 ? Payroll Recommendation We recommend Management require additional training to Human Resources staff a...

Corrective Action Plan McAlister Institute for Treatment & Education, Inc. Ling & Bouman, LLP Corrective Action Plan prepared by Steve Hubbard, Chief Financial Officer, (619) 442-0277 2022-01 ? Payroll Recommendation We recommend Management require additional training to Human Resources staff and supervisors regarding meal, rest and recovery period compliance and update their policies and procedures to ensure compliant breaks. In the event of a meal break premium that occurs as the direct result of patient care, appropriate documentation should be maintained by the organization. Meal Break premiums should be automatically coded as a non-reimbursable expense and any exceptions should be manually transferred to program expenses once appropriate supporting documentation is obtained. Actions Taken or Planned on the Finding We concur with the recommendation, and it was implemented effective March 23, 2022.

View Audit 46706 Questioned Costs: $1

Finding 46453 (2022-002)

Material Weakness 2022

Lexington Regional Health Center

NE

Allowable Costs / Cost Principles Questioned Costs Material Weakness § 200.303

Condition: The Health Center?s Period 2 report to HHS included duplicate amounts for utilities expenses. Planned Corrective Action: Management will continue to refine processes to more diligently review expenses to ensure no duplicate expenses are included in the underlying supporting documentation....

Condition: The Health Center?s Period 2 report to HHS included duplicate amounts for utilities expenses. Planned Corrective Action: Management will continue to refine processes to more diligently review expenses to ensure no duplicate expenses are included in the underlying supporting documentation. However, the Health Center included as eligible expenses in the Period 2 submission only those amounts up to the funding received, plus accrued interest. Had the noted questioned costs been identified prior to submission, the Health Center would have included additional amounts in the eligible expenses reported in the PRF reporting portal to demonstrate satisfactory use of the PRF funding received. The Health Center had $418,778 in additional eligible operating expenses which were not included in the Period 1 submission and $1,916,769 in additional eligible capital expenses not included in the Period 2 submission which would have been used to replace the identified questioned costs. Person Responsible: Wade Eschenbrenner, CFO Anticipated Completion Date: Ongoing

View Audit 45046 Questioned Costs: $1

Finding 46452 (2022-002)

Significant Deficiency 2022

City of Fallon, Nevada

NV

Questioned Costs Subrecipient Monitoring Reporting

Finding 2022-002 Fed Agency Name: US Department of Treasury Program Name: Coronavirus State and Local Fiscal Recovery Fund CFDA #: 21.027 Finding Summary: During the Single Audit, it was discovered the City did not have adequate internal controls over reports filed with the U.S. Department of Treasu...

Finding 2022-002 Fed Agency Name: US Department of Treasury Program Name: Coronavirus State and Local Fiscal Recovery Fund CFDA #: 21.027 Finding Summary: During the Single Audit, it was discovered the City did not have adequate internal controls over reports filed with the U.S. Department of Treasury which resulted in incorrect information being reported. Responsible Individual: Sean Richardson, CPA City Clerk/Treasurer Corrective Action Plan: Management will closely review the project and expenditure report user guide to ensure future reports are in compliance and implement controls surrounding these reports. Anticipated Completion Date: December 2022

View Audit 45043

Finding 46450 (2022-002)

None 2022

Denver Indian Center Inc. and Subsidiary

CO

Questioned Costs Internal Control / Segregation of Duties

Finding 2022-002 ? Allowable Activities Audit Finding: Documentation of review and approval of allowable expenses should be retained. Audit Recommendation: We recommend Denver Indian Center, Inc. and Subsidiary ensure all repeat and routine transactions have appropriate approval documented. Mana...

Finding 2022-002 ? Allowable Activities Audit Finding: Documentation of review and approval of allowable expenses should be retained. Audit Recommendation: We recommend Denver Indian Center, Inc. and Subsidiary ensure all repeat and routine transactions have appropriate approval documented. Management?s Response and Corrective Action Plan: Per the recommendation of the auditor, contracts will contain documented approval moving forward. Contact and Completion Date: Steve ReVello (steve@denverindiancenter.org), Co-Executive Director, is the contact responsible for the correction action. The expected completion date of the remedy is March 31, 2023.

View Audit 43969

Finding 46449 (2022-001)

None 2022

Denver Indian Center Inc. and Subsidiary

CO

Questioned Costs Eligibility Internal Control / Segregation of Duties

Finding 2022-001 ? Eligibility Audit Finding: Documentation of review and approval of the participant information should be completed prior to awarding eligibility to participate in the program. Audit Recommendation: We recommend Denver Indian Center, Inc. and Subsidiary use the checklists in the...

Finding 2022-001 ? Eligibility Audit Finding: Documentation of review and approval of the participant information should be completed prior to awarding eligibility to participate in the program. Audit Recommendation: We recommend Denver Indian Center, Inc. and Subsidiary use the checklists in the participant files to ensure all information is retained and/or reviewed as the internal control over eligibility. Management?s Response and Corrective Action Plan: Per the recommendation of the auditor, all staff have been trained and checklists will be used to verify eligibility. We are also currently reviewing previous cohorts to correct the oversight. Contact and Completion Date: Steve ReVello (steve@denverindiancenter.org), Co-Executive Director, and David Wright (david@denverindian.org), HFP Manager, are the contacts responsible for the correction action. The expected completion date of the remedy is March 31, 2023.

View Audit 43969

Corrective Action Plans

Filters