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Corrective Action Plans

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Greater Johnstown Area Vocational Technical School
PA
Questioned Costs Allowable Costs / Cost Principles Reporting
Responsible Individual: Matthew Zern, Financial Officer Corrective Action Plan: Due to the retirement of Greater Johnstown Area Vocational Technical School?s long time business manager and the sudden resignation of the replacement, the audit was unable to be completed timely. Greater Johnstown Are...
Responsible Individual: Matthew Zern, Financial Officer Corrective Action Plan: Due to the retirement of Greater Johnstown Area Vocational Technical School?s long time business manager and the sudden resignation of the replacement, the audit was unable to be completed timely. Greater Johnstown Area Vocational Technical School currently has a business manager in place and is expected to file its audit timely beginning with the June 30, 2023, fiscal year ending. Anticipated Completion Date: November 30, 2023.
View Audit 27025
Finding 36551 (2022-003)
Significant Deficiency 2022
Comprehend INC
KY
Questioned Costs Allowable Costs / Cost Principles Reporting
2022-003 Improve Recordkeeping of Expense Allocations (Block Grants for Prevention and Treatment of Substance Abuse Assistance Listing #93.9592) Recommendation: We recommend that Comprehend maintains supporting documentation of all expense allocations and have it on file and readily available for th...
2022-003 Improve Recordkeeping of Expense Allocations (Block Grants for Prevention and Treatment of Substance Abuse Assistance Listing #93.9592) Recommendation: We recommend that Comprehend maintains supporting documentation of all expense allocations and have it on file and readily available for the audit. Action Taken: Management agrees that supporting documentation is to be maintained to comply with Grant Requirements. Comprehend is currently working with Payroll Provider; ADP, to comply with the complexity of the payroll requirement as its to reconciling allocations of payroll at the program level. This process will be in place by May 2023 under the new provider. Donna Hicks, CFO, and Melanie Hill, Accounting Assistant, are the contact persons responsible for the corrective action.
View Audit 27023
Finding 36550 (2022-002)
Material Weakness 2022
Comprehend INC
KY
Questioned Costs Reporting
2022-002 Reporting Deadlines Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing #93.498) Recommendation: We recommend that Comprehend management review all grant funding for reporting deadlines and coordinate this responsibility with the respective program di...
2022-002 Reporting Deadlines Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing #93.498) Recommendation: We recommend that Comprehend management review all grant funding for reporting deadlines and coordinate this responsibility with the respective program directors. Action Taken: Management concurs with this finding and agrees with the finding and has put in place processes to ensure that all required data reporting related to grants is done within the state required deadlines. Due to significant turnover in the finance and accounting department during the 2021 fiscal year when this grant was received, the CFO and/or CEO did not receive any communication from HRSA regarding the reporting. Management has and continues following the repayment status of HRSA Funding. The process was put into place December 2022. Donna Hicks, CFO, is the contact person responsible for the corrective action.
View Audit 27023 Questioned Costs: $1
Finding 36548 (2022-002)
Significant Deficiency 2022
Woodbury University
CA
Questioned Costs Eligibility Significant Deficiency
Finding 2022-002 - Eligibility - Significant Deficiency in Internal Control Over Compliance - Recommendation: We recommend the University amend procedures so in the event that packaging is done manually, there are added reviews over the student's aid awarded. - Corrective Action Plan: We accept Moss...
Finding 2022-002 - Eligibility - Significant Deficiency in Internal Control Over Compliance - Recommendation: We recommend the University amend procedures so in the event that packaging is done manually, there are added reviews over the student's aid awarded. - Corrective Action Plan: We accept Moss Adams' recommendation and if a situation arises where we must manually package a student, the procedure will include an additional review by another individual, either the Director or a Counselor, to review the package for accuracy. An internal review of FY22 indicated this was an isolated incident. - Anticipated Completion Date: Management will complete the Corrective Action Plan by June 30, 2023. - Individual Responsible: Oscar Jones, Director of Financial Aid.
View Audit 27232 Questioned Costs: $1
Finding 36541 (2022-001)
Material Weakness 2022
Marysville School District No. 25
WA
Questioned Costs
See Corrective Action Plan for chart/table
See Corrective Action Plan for chart/table
View Audit 26376
Finding 36540 (2022-002)
Material Weakness 2022
Marysville School District No. 25
WA
Questioned Costs
See Corrective Action Plan for chart/table
See Corrective Action Plan for chart/table
View Audit 26376 Questioned Costs: $1
Finding 36538 (2022-001)
Material Weakness 2022
McR Health, Inc.
FL
Matching / Level of Effort / Earmarking Questioned Costs Special Tests & Provisions § 200.303
The following are management responses to the internal control findings: 2022-001 Single Audit major Program - Material Weakness MCR Health has established a policy and procedures to review the contract and 0MB Compliance Supplement requirements for all Federal or state awards to gain an understandi...
The following are management responses to the internal control findings: 2022-001 Single Audit major Program - Material Weakness MCR Health has established a policy and procedures to review the contract and 0MB Compliance Supplement requirements for all Federal or state awards to gain an understanding of the compliance requirements and will have in place internal controls to ensure compliance. The review will be completed by the Finance and Budget Manager, (Tracy Brown), during the application process for each grant. This was put into place March 1, 2023. If anything needs to be addressed, please do not hesitate to give me a call at 941-776- 4008 x306.
View Audit 27194
Finding 36535 (2022-002)
Significant Deficiency 2022
Schreiner University
TX
Subrecipient Monitoring Questioned Costs Cash Management
Finding 2022-002: Significant Deficiency ? Reporting - Higher Education Emergency Relief Fund Condition/Context: The quarterly and annual reporting contained some information that did not agree to support provided, and some of the quarterly reports were not posted to the University?s website withi...
Finding 2022-002: Significant Deficiency ? Reporting - Higher Education Emergency Relief Fund Condition/Context: The quarterly and annual reporting contained some information that did not agree to support provided, and some of the quarterly reports were not posted to the University?s website within the required time frame. ? For both the institutional and student portions of the grant, there was no quarterly report for the period ending June 30, 2021. Reporting was posted for the period ending May 30, 2021 which reported the final activities for the second round of HEERF awards. There were drawdowns that occurred during the month of June 2021 for both portions of the third round of HEERF funding that were incorrectly included in the September 30, 2021 quarterly reports. ? The University?s institutional portion quarterly report for September 30, 2021 reported the total for only lost revenue from auxiliary sources and this did not agree to support provided. ? The 2021 annual report had some information that did not agree to the underlying support provided by the University. Specifically, the total for lost revenue and the total for other uses, and the required two new uses (direct outreach and monitoring and suppressing) were not reported although the support file provided did include costs for those items. Corrective Action Plan: Management recognizes the significant deficiency, yet stands firm that that the guidance (FAQs, webinars, web posting, templates) for the HEERF reporting by the US Department of Education was confusing, contradictory, and ever-evolving. Management did its best to follow the reporting requirements, and as a result, will do the following to address this matter going forward. -Verify in writing from the US Department of Education that the actions taken from the university meet the reporting requirements -Require that all three leaders that interface with HEERF (Vice President for Planning and Finance, Controller, Director of Financial Aid and Student Accounts) review the reporting requirements and supporting documentation -Update the 2021 Annual report by adding $750 for ?Implementing evidence-based practices to monitor and suppress coronavirus in accordance with public health guidelines? and $1,400 for ?conducting direct outreach to financial aid applicants about the opportunity to receive financial aid adjustment due to the recent unemployment of a family member or independent students, or other circumstances? out of the $4M received of institutional funds. Name(s) of Contact(s) Responsible for Corrective Action: Dr. Lucien Robert Costley Vice President for planning & Finance/CFO Elizabeth Oehler Controller
View Audit 26143
Finding 36534 (2022-001)
Significant Deficiency 2022
Southwest Michigan Behavioral Health
MI
Questioned Costs Allowable Costs / Cost Principles § 200.402
Finding: 2022-001 Considered a significant deficiency in internal control/immaterial non-compliance. Program: ALN 93.959 Block Grants for Prevention and Treatment of Substance Abuse (Treatment) Criteria: As detailed by 2 CFR 200.402, the total cost of a Federal award is the sum of the allowable dire...
Finding: 2022-001 Considered a significant deficiency in internal control/immaterial non-compliance. Program: ALN 93.959 Block Grants for Prevention and Treatment of Substance Abuse (Treatment) Criteria: As detailed by 2 CFR 200.402, the total cost of a Federal award is the sum of the allowable direct and allocable indirect costs less any applicable credits. Condition: During testing of amounts charged to the grants it was noted that provider stabilization payments were charged to the Treatment grant but were not authorized by the grants. Cause/Effect: This condition appears to be the result of a misunderstanding of costs allowed under this grant. These costs were not in compliance with 2 CFR 200.402. Questioned Cost: $199,598 Recommendation: We recommend that the Entity review all grant agreements to gain a thorough understanding of allowable costs and then establish/modify internal controls to assure that only allowable costs are charged to the grant View of Responsible Official: Management is in agreement with this recommendation. Corrective Action Plan: SWMBH's provider stability committee will review SWMBH's COVlD-19 Provider Stability plan. Along with the review of the plan, SWMBH will fully understand and execute request in accordance with the SWMBH COVlD-19 Provider Stability plan. Payments of an approved provider stability request will only be funded by Medicaid and Healthy Michigan. Responsible Party: Garyl L. Guidry Jr., MBA Chief Financial Officer Date of completion: August 1, 2023
View Audit 26117 Questioned Costs: $1
Community Career Development, Inc.
CA
Questioned Costs Period of Performance Reporting
Finding No. SA 2022-001: Late Submission of Closeout Reports Assistance Listing Numbers: 17.258, 17.259 and 17.278 Federal Program/Cluster Name: WIOA Cluster Federal Agency: U.S. Department of Labor Pass-through Entities: City of Los Angeles and Los Angeles Department of Workforce ...
Finding No. SA 2022-001: Late Submission of Closeout Reports Assistance Listing Numbers: 17.258, 17.259 and 17.278 Federal Program/Cluster Name: WIOA Cluster Federal Agency: U.S. Department of Labor Pass-through Entities: City of Los Angeles and Los Angeles Department of Workforce Development, Aging and Community Services Contract Number and Name: 1720-WF101-RD:WIOA Adult? 26921 1720-WF101-RD:WIOA Dislocated Worker ? 26921 1720-WF101-RD:Youth@Work?WIOA OSY? 26844 Compliance Requirement: Reporting Criteria or Specific Requirement Per OMB Compliance Supplement under the financial reporting requirement for ETA-9130, Financial Report (OMB No. 1205-0461), and per Code of Federal Regulations (CFR), Title 2, Subtitle A, Chapter XI, Part 200, Compliance Requirements, all ETA grantees are required to submit quarterly financial reports for each grant award they receive. Reports are required to be prepared using the specific format and instructions for the applicable program(s); in this case, Workforce Innovation and Opportunity Act instructions for the following: Statewide Adult; Workforce Statewide Youth; Statewide Dislocated Worker; Local Adult; Local Youth; and Local Dislocated Worker. A separate ETA 9130 is submitted for each of these categories. Reports are due 45 days after the end of the reporting quarter. Condition The closeout reports of the following programs for the performance period July 1, 2021 to June 30, 2022 were submitted beyond 45 days after the deadline: ? WIOA Adult Program ? submitted 59 days after the deadline; ? WIOA Dislocated Worker Program ? submitted 47 days after the deadline; and ? Youth@Work ? WIOA OSY ? submitted 45 days after the deadline. Cause and Effect The Organization had a major employee turnover during the year and had to resort to hiring a third-party accountant to assist in completing the audit requirements. As a result, the closeout reports were submitted late to the County. Questioned Costs None Recommendation We recommend that the Organization implement formal procedures to ensure that closeout reports are prepared timely and submitted within the deadline. Views of Responsible Officials and Planned Corrective Actions LA County noted that closeout reports were submitted late by CCD. In order not to increase potential overbilling, CCD fiscal and program staff meet regularly to reconcile invoices. The new accounting software also tracks budgets, goals and project deadlines. Person Responsible: Rhonda Rose and Federico Quinto, Jr. CPA CFE Position of Responsible Party: Acting Executive Director and Outsourced Accountant Anticipated Completion: October 2022
View Audit 26440
Finding 36520 (2022-002)
Significant Deficiency 2022
Mid-Willamette Family Ymca, Inc.
OR
Questioned Costs Subrecipient Monitoring Reporting § 200.329
Finding 2022-002: Significant deficiency in internal control over reporting. Summary: Although total award expenditures for the year agreed to the amount reported, quarterly reporting and annual reporting submitted for grant tracking did not match quarterly information as per accounting records. C...
Finding 2022-002: Significant deficiency in internal control over reporting. Summary: Although total award expenditures for the year agreed to the amount reported, quarterly reporting and annual reporting submitted for grant tracking did not match quarterly information as per accounting records. Corrective Action Planned: Written policies and procedures over the review and approval of Federal Award reporting will be updated to ensure complete and accurate reporting of award expenditures. Anticipated Completion Date: By Sept 30, 2023. Name of Contact Person Responsible for Corrective Action: Tammy Rash, Administrative Services Director
View Audit 26116
Finding 36501 (2022-004)
Material Weakness 2022
Mobridge Regional Hospital
SD
Special Tests & Provisions Questioned Costs Subrecipient Monitoring § 200.303
Finding 2022-004 Federal Agency Name: Department of Agriculture Program Name: Communities Facilities and Loans Grants Cluster Federal Financial Assistance Listing #10.766 Finding Summary: Management maintained the reserve amount in the cash sweep general fund account which was not established as a ...
Finding 2022-004 Federal Agency Name: Department of Agriculture Program Name: Communities Facilities and Loans Grants Cluster Federal Financial Assistance Listing #10.766 Finding Summary: Management maintained the reserve amount in the cash sweep general fund account which was not established as a separate bookkeeping account or as a separate bank account. The Hospital had excess cash available to cover the required reserve amount. Responsible Individuals: Renae Karst, Chief Financial Officer Corrective Action Plan: Management will establish a separate bookkeeping account in the general ledger to establish the correct reserve amount of cash within its general operating bank account. The reserve account will be part of total cash in the bank to maximize interest earned on the reserve balance. Anticipated Completion Date: June 30, 2023
View Audit 35301
Finding 36496 (2022-007)
Significant Deficiency 2022
Crow Wing County
MN
Questioned Costs Reporting Significant Deficiency
2022-007 REPORTING ? COVID-19 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS Recommendation: We recommend that the County ensures each report is reviewed by someone other than the preparer. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action tak...
2022-007 REPORTING ? COVID-19 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS Recommendation: We recommend that the County ensures each report is reviewed by someone other than the preparer. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will implement policies to ensure reporting processes include review by someone other than the preparer. Name of the contact person responsible for corrective action plan: Deborah Erickson, Administrative Services Director Planned completion date for corrective action plan: December 31, 2023
View Audit 31011
Finding 36494 (2022-002)
Material Weakness 2022
Crow Wing County
MN
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.403
2022-002 ALLOWABLE COSTS AND ALLOWABLE ACTIVITIES ? COVID-19 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS Recommendation: We recommend that the County include consideration of any expenditures that may be part of other federal programs as part of their review. Explanation of disagreement with a...
2022-002 ALLOWABLE COSTS AND ALLOWABLE ACTIVITIES ? COVID-19 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS Recommendation: We recommend that the County include consideration of any expenditures that may be part of other federal programs as part of their review. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will review their procedures to ensure expenditures coded to federal grants are not already claimed by other grant programs. Name of the contact person responsible for corrective action plan: Deborah Erickson, Administrative Services Director Planned completion date for corrective action plan: December 31, 2023
View Audit 31011 Questioned Costs: $1
Finding 36487 (2022-006)
Significant Deficiency 2022
Crow Wing County
MN
Internal Control / Segregation of Duties Questioned Costs Eligibility
2022-006 SPECIAL PROVISIONS ? STATE ADMINISTRATIVE MATCHING GRANTS FOR SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM (SNAP CLUSTER) Recommendation: We recommend that income verification be reviewed for each eligible case files. Explanation of disagreement with audit finding: There is no disagreement wit...
2022-006 SPECIAL PROVISIONS ? STATE ADMINISTRATIVE MATCHING GRANTS FOR SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM (SNAP CLUSTER) Recommendation: We recommend that income verification be reviewed for each eligible case files. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will continue to work on training new staff on requirements, and continue to perform case file reviews. Name of the contact person responsible for corrective action plan: Deborah Erickson, Administrative Services Director Planned completion date for corrective action plan: December 31, 2023
View Audit 31011
Finding 36486 (2022-005)
Significant Deficiency 2022
Crow Wing County
MN
Internal Control / Segregation of Duties Questioned Costs Allowable Costs / Cost Principles
2022-005 ALLOWABLE COSTS AND ALLOWABLE ACTIVITIES ? STATE ADMINISTRATIVE MATCHING GRANTS FOR SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM (SNAP CLUSTER) Recommendation: We recommend the county ensures that all employees included on the random moment study listing are included on the proper line for re...
2022-005 ALLOWABLE COSTS AND ALLOWABLE ACTIVITIES ? STATE ADMINISTRATIVE MATCHING GRANTS FOR SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM (SNAP CLUSTER) Recommendation: We recommend the county ensures that all employees included on the random moment study listing are included on the proper line for reimbursement requests. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will review their procedures to ensure the random moments studies are periodically reviewed against payroll and updated appropriately. Name of the contact person responsible for corrective action plan: Deborah Erickson, Administrative Services Director Planned completion date for corrective action plan: December 31, 2023
View Audit 31011
Finding 36454 (2022-001)
Significant Deficiency 2022
Claremont Graduate University
CA
Questioned Costs Reporting Significant Deficiency § 200.303
2022-001 Reporting: Significant Deficiency over Internal Controls over Contact person responsible for corrective action: Juan Hernandez, AVP for Finance Completion date: September 30, 2022 Summary of new and revised controls used to ensure timely posting of the special reports: Part 1: Starting with...
2022-001 Reporting: Significant Deficiency over Internal Controls over Contact person responsible for corrective action: Juan Hernandez, AVP for Finance Completion date: September 30, 2022 Summary of new and revised controls used to ensure timely posting of the special reports: Part 1: Starting with the quarter ended 9/30/2022 the AVP for Finance will send calendar reminders to Pre-Award, Post Award, Financial Aid, Finance, and other parties involved to set a reminder of submission deadlines for each quarterly report and set an internal deadline prior to such due date. Due dates are specified by OMB Control Number 1840-0849, the reporting deadline for quarterly reports is 10 days after each reporting period. Additionally, the AVP for Finance will now be the responsible party to coordinate and submit the report to the DOE and to initiate the upload to the university website with the help of all the aforementioned parties. Part 2: In addition to the calendar invitation in part 1 above, the AVP will be responsible for submitting the report to the DOE and emailing all parties involved confirming that the report was submitted to the DOE. This email will confirm that the report is final and will indicate to designated uploader (currently financial aid department) to make the information public by uploading it to the CGU CARES website. Once this is uploaded the uploader will send a follow up email to all parties involved to confirm that the upload to the website has occurred.
View Audit 28299
Finding 36452 (2022-002)
Material Weakness 2022
Evergreen Local School District
OH
Questioned Costs Material Weakness Matching / Level of Effort / Earmarking
Management is aware and understands the importance of compliance with the federal requirements and will ensure the wage requirements are met in the future.
Management is aware and understands the importance of compliance with the federal requirements and will ensure the wage requirements are met in the future.
View Audit 28004 Questioned Costs: $1
Waukee Community School District
IA
Questioned Costs Allowable Costs / Cost Principles Reporting
Response and Corrective Action Plan: The District will update the annual calculation to include a comparison of the base used for the indirect cost adjustment. Sarah Kautz, June 30, 2023.
Response and Corrective Action Plan: The District will update the annual calculation to include a comparison of the base used for the indirect cost adjustment. Sarah Kautz, June 30, 2023.
View Audit 26017 Questioned Costs: $1
Ncr of Wayne County, Inc. Dba Dogwood Terrace
OH
Questioned Costs Subrecipient Monitoring HUD Housing Programs
Name of auditee: National Church Residences of Wayne County, Inc. HUD auditee identification number: 073-EE053-NP-WAH Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended August 31, 2022 CAP prepared by Name: Jill Kolb Position: Vice President of Housing Accounti...
Name of auditee: National Church Residences of Wayne County, Inc. HUD auditee identification number: 073-EE053-NP-WAH Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended August 31, 2022 CAP prepared by Name: Jill Kolb Position: Vice President of Housing Accounting Telephone number: 614-451-2151 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Statement of condition #2022-001 (Assistance Listing 14.157): During the year ended August 31, 2022, a withdrawal of $335 from the reserve for replacements account without prior approval from HUD. Recommendation: Management should transfer $335 from the operating account to the reserve for replacements account. Action(s) Taken or Planned on the Finding: Management intends to transfer $335 into the reserve for replacements account.
View Audit 25851 Questioned Costs: $1
Finding 36431 (2022-008)
Significant Deficiency 2022
Government of the District of Columbia
DC
Questioned Costs Reporting Matching / Level of Effort / Earmarking § 200.303 § 200.328 § 200.329
UDC OCFO agrees with the conditions and recommendations of this finding. No action is required since UDC has already implemented corrective action to maintain evidence of submission of quarterly reports to the UDC webmaster. UDC also developed a sign-off coversheet to document evidence of review by...
UDC OCFO agrees with the conditions and recommendations of this finding. No action is required since UDC has already implemented corrective action to maintain evidence of submission of quarterly reports to the UDC webmaster. UDC also developed a sign-off coversheet to document evidence of review by the preparer, the reviewer and approver of the quarterly and annual reports. See Corrective Action Plan for chart/table
View Audit 31369
Finding 36422 (2022-006)
Significant Deficiency 2022
Government of the District of Columbia
DC
Reporting Questioned Costs Matching / Level of Effort / Earmarking § 200.302 § 200.303
OCFO concurs with the finding. In the compilation and reconciliation of the SEFA, the PAYGO ARPA Local Revenue Replacement expenditures component was inadvertently included in the draft District FY 2022 SEFA presented to the external auditors. The District SEFA Compilation Worksheet will be update...
OCFO concurs with the finding. In the compilation and reconciliation of the SEFA, the PAYGO ARPA Local Revenue Replacement expenditures component was inadvertently included in the draft District FY 2022 SEFA presented to the external auditors. The District SEFA Compilation Worksheet will be updated to include guidance on treatment of PAYGO FY 2023 ARPA Local Revenue Replacement expenditures (if any) to ensure they are not included in the draft FY 2023 SEFAs presented to the external auditors. See Corrective Action Plan for chart/table
View Audit 31369
Finding 36420 (2022-005)
Significant Deficiency 2022
Government of the District of Columbia
DC
Reporting Questioned Costs Subrecipient Monitoring § 200.303 § 200.328
The Department of Human Services (DHS) concurs with the findings. In response to a similar finding for the fiscal year 2021 ERA single audit where original submission data was overridden by formatting updates, DHS began saving screen shots of reported data within Treasury?s reporting portal. This p...
The Department of Human Services (DHS) concurs with the findings. In response to a similar finding for the fiscal year 2021 ERA single audit where original submission data was overridden by formatting updates, DHS began saving screen shots of reported data within Treasury?s reporting portal. This practice began in June 2022 and will continue for the duration of the ERA program, through ERA2 closeout reporting. This will ensure that even if Treasury reporting portal functionality changes in the future, there is clear supporting documentation of the information submitted. See Corrective Action Plan for chart/table
View Audit 31369
Finding 36419 (2022-004)
Material Weakness 2022
Government of the District of Columbia
DC
Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303
The Department of Human Services (DHS) agrees with the findings. DHS will reach out to the four (4) STAY DC payees to formally request the return of improper payments to the District of Columbia. This will be tracked to ensure the return is recorded against ERA within the District?s financial syste...
The Department of Human Services (DHS) agrees with the findings. DHS will reach out to the four (4) STAY DC payees to formally request the return of improper payments to the District of Columbia. This will be tracked to ensure the return is recorded against ERA within the District?s financial system. To address any documentation gaps, DHS introduced new Standard Operating Procedures (SOPs) for Family Rehousing and Stabilization Program (FRSP) in FY23. The new SOP implements stricter internal control procedures, regular audits, and streamlining the eligibility determination process. The District will reclass all identified errored payments off of the ERA fund to Local funding by the closeout of FY23, Sept. 30, 2023. DHS also completed a reconciliation of data reported to U.S. Treasury for ERA1 closeout reporting and ERA2 2023 Q2 reporting to ensure that no errored payments were included. See Corrective Action Plan for chart/table
View Audit 31369 Questioned Costs: $1
Finding 36417 (2022-002)
Significant Deficiency 2022
Village of Belleville
WI
Questioned Costs Reporting Matching / Level of Effort / Earmarking § 200.303
Finding 2022-002 Program ALN: 21.027 Program Title: COVID-19 Coronavirus State and Local Fiscal Recovery Fund Pass-Through Agency: Not applicable Award Number/year: Not applicable / 2022 Criteria: Nonfederal entities in receipt of federal funds must comply with the requirements of 2 CFR 200.303(a), ...
Finding 2022-002 Program ALN: 21.027 Program Title: COVID-19 Coronavirus State and Local Fiscal Recovery Fund Pass-Through Agency: Not applicable Award Number/year: Not applicable / 2022 Criteria: Nonfederal entities in receipt of federal funds must comply with the requirements of 2 CFR 200.303(a), which require an entity to establish and maintain effective internal control over the Federal award to ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Review and approval of reports to be submitted under the program should be completed before submission by an individual separate from the preparer. Condition/Context: For the one report required to be submitted under the program in FY2022, the report was both prepared and reviewed by the same individual. The sample was not statistically valid. Cause: The City does not have an internal process in place to ensure all reports are reviewed by someone separate from the preparer prior to submission. Effect: Reports could be submitted that contain errors or reports may not be submitted within the allowed reporting periods. Questioned Costs: None noted. Recommendation: The City should consider enhancing its internal controls related to this program to include a review of reports by someone separate from the preparer prior to submission. Corrective Action Plan Corrective Action Planned: Finance Director will prepare the report. Deputy Treasurer/Clerk will review the report before Finance Director submits the report. Name(s) of Contact Person(s) Responsible for Corrective Action: Mark Stevens, Finance Director Anticipated Completion Date: April 2024 (at point of annual submission)
View Audit 38083
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