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Finding 34451 (2022-002)
Significant Deficiency 2022
American Academy McAllister Institute of Funeral Service, Inc.
NY
Matching / Level of Effort / Earmarking Questioned Costs Procurement, Suspension & Debarment
Recommendation: The auditors recommended that the Institute add additional procedures and implement controls to ensure that they are complying with earmarking requirements. Action Taken: We agree with both the finding and the recommendation. Procedures have been implemented to ensure that a portion ...
Recommendation: The auditors recommended that the Institute add additional procedures and implement controls to ensure that they are complying with earmarking requirements. Action Taken: We agree with both the finding and the recommendation. Procedures have been implemented to ensure that a portion of HEERF III institutional funds are used to implement evidence-based practices to monitor and suppress coronavirus in accordance with public health guidelines for the remaining ARP HEERF III award balance and that proper documentation of the funds used is maintained.
View Audit 30410
Finding 34450 (2022-001)
Material Weakness 2022
American Academy McAllister Institute of Funeral Service, Inc.
NY
Questioned Costs Reporting Material Weakness
Recommendation: The auditors recommended that the Institute implement a formal policy for preparing the SEFA and reconciling the SEFA for accuracy and completeness to underlying accounting records. Action Taken: We agree with both the finding and the recommendation. The amount reflected in the year...
Recommendation: The auditors recommended that the Institute implement a formal policy for preparing the SEFA and reconciling the SEFA for accuracy and completeness to underlying accounting records. Action Taken: We agree with both the finding and the recommendation. The amount reflected in the year ended September 30,2021 SEFA was misstated due to an incorrect interpretation as to the amount to be reported as an accrual of HEERF expenditures under the Uniform Guidance for SEFA reporting. The correct amount of HEERF expenditures were included in the GAAP financial year ended September 30,2021 financial statements. HERRF expenditures for the year ended September 30,2022 were reported correctly in both the SEFA report and the GAAP financial statements.
View Audit 30410
Finding 34449 (2022-005)
Significant Deficiency 2022
American Academy McAllister Institute of Funeral Service, Inc.
NY
Questioned Costs Special Tests & Provisions Student Financial Aid
Recommendation: The auditors recommended that the Institute review and revise its current procedures and have controls in place to ensure required notifications regarding Federal Direct Loan Program proceeds are provided to participating students. Action Plan: We agree with both the finding and the...
Recommendation: The auditors recommended that the Institute review and revise its current procedures and have controls in place to ensure required notifications regarding Federal Direct Loan Program proceeds are provided to participating students. Action Plan: We agree with both the finding and the recommendation. A system has been implemented to send out the required notifications regarding Federal Direct Student Loan Program proceeds that have been applied to a participating student?s ac-count.
View Audit 30410
Finding 34448 (2022-004)
Significant Deficiency 2022
American Academy McAllister Institute of Funeral Service, Inc.
NY
Questioned Costs Special Tests & Provisions Student Financial Aid
Recommendation: The auditors recommended that the Institute review and revise, if necessary, its current procedures and have controls in place to ensure that participating student's enrollment status on the Enrollment Reporting roster file via the Na-tional Student Loan Data System is reported in a ...
Recommendation: The auditors recommended that the Institute review and revise, if necessary, its current procedures and have controls in place to ensure that participating student's enrollment status on the Enrollment Reporting roster file via the Na-tional Student Loan Data System is reported in a timely manner as prescribed by U.S. Department of Education regulations. Action Taken: We agree with both the finding and the recommendation. A system has been imple-mented to ensure that the National Student Loan Data system is updated on a timely basis as pre-scribed by U.S. Department of Education regula-tions.
View Audit 30410
Finding 34447 (2022-003)
Significant Deficiency 2022
American Academy McAllister Institute of Funeral Service, Inc.
NY
Student Financial Aid Questioned Costs Special Tests & Provisions
Recommendation: The auditors recommended that the Institute continue its efforts to ensure all required exit counseling procedures are conducted and documented in compliance with U.S. Department of Education regulations. Action Taken: We agree with both the finding and the recommendation. The inst...
Recommendation: The auditors recommended that the Institute continue its efforts to ensure all required exit counseling procedures are conducted and documented in compliance with U.S. Department of Education regulations. Action Taken: We agree with both the finding and the recommendation. The instances of missed exit conferences with borrowers under the Federal Direct Loan Program were primarily related to students who had been dropped due to non-payment of tuition and who did not respond to our attempts to contact them for an exit conference. We understand that we failed to properly document our efforts to contact these students to schedule and perform an exit conference. We have amended our procedures to document our efforts to contact any students for which an exit conference is required and we have not been able to schedule one.
View Audit 30410
Finding 34421 (2022-005)
Significant Deficiency 2022
Morehouse Place Cooperative
MN
Questioned Costs HUD Housing Programs
Housing and Urban Development Morehouse Place Cooperative respectfully submits the following corrective action plan for the year ended December 31, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: December 31, 2022 The findings from the December...
Housing and Urban Development Morehouse Place Cooperative respectfully submits the following corrective action plan for the year ended December 31, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: December 31, 2022 The findings from the December 31, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Summary of audit results does not include findings and is not addressed. Finding 2022-005 Recommendation: We recommend that the Cooperative file annually with the U.S. Department of Housing and Urban Development, Real Estate Assessment Center. Action Taken: The Cooperative will file annually with the U.S. Department of Housing and Urban Development, Real Estate Assessment Center. Planned Completion Date: March 31, 2023.
View Audit 32025
Finding 34420 (2022-004)
Significant Deficiency 2022
Morehouse Place Cooperative
MN
Questioned Costs HUD Housing Programs
Housing and Urban Development Morehouse Place Cooperative respectfully submits the following corrective action plan for the year ended December 31, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: December 31, 2022 The findings from the December...
Housing and Urban Development Morehouse Place Cooperative respectfully submits the following corrective action plan for the year ended December 31, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: December 31, 2022 The findings from the December 31, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Summary of audit results does not include findings and is not addressed. Finding 2022-004 Recommendation: We recommend that the Cooperative file annually with the Federal Audit Clearinghouse. Action Taken: The Cooperative will file annually with the Federal Audit Clearinghouse. Planned Completion Date: March 31, 2023.
View Audit 32025
Finding 34419 (2022-003)
Significant Deficiency 2022
Morehouse Place Cooperative
MN
Internal Control / Segregation of Duties Questioned Costs
Housing and Urban Development Morehouse Place Cooperative respectfully submits the following corrective action plan for the year ended December 31, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: December 31, 2022 The findings from the December...
Housing and Urban Development Morehouse Place Cooperative respectfully submits the following corrective action plan for the year ended December 31, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: December 31, 2022 The findings from the December 31, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Summary of audit results does not include findings and is not addressed. Finding 2022-003 Recommendation: We recommend that the Cooperative continue to review internal controls currently in place. Action Taken: The Cooperative took the proper action to correct the misposted transactions during on-site visit. Planned Completion Date: March 31, 2023.
View Audit 32025
Finding 34418 (2022-002)
Significant Deficiency 2022
Morehouse Place Cooperative
MN
Questioned Costs Reporting Internal Control / Segregation of Duties
Housing and Urban Development Morehouse Place Cooperative respectfully submits the following corrective action plan for the year ended December 31, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: December 31, 2022 The findings from the December...
Housing and Urban Development Morehouse Place Cooperative respectfully submits the following corrective action plan for the year ended December 31, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: December 31, 2022 The findings from the December 31, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Summary of audit results does not include findings and is not addressed. Finding 2022-002 Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of 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 32025
Pittsfield Lowry, LLC
IL
HUD Housing Programs Questioned Costs
Identifying Number: 2022-001 Finding: The Organization received approval from HUD to begin the construction of a dining room and physical therapy addition to the mortgaged property. This approval was contingent on the Organization meeting certain conditions set forth by HUD. One such condition was...
Identifying Number: 2022-001 Finding: The Organization received approval from HUD to begin the construction of a dining room and physical therapy addition to the mortgaged property. This approval was contingent on the Organization meeting certain conditions set forth by HUD. One such condition was that the total cost of the project be funded by a contribution from Community Living Options, Inc. (CLO), and that this contribution would not be paid back to CLO. The Organization has recorded a payable owed to CLO and therefore did not meet the terms of the HUD approval. Corrective Action Taken or Planned: Ron Wilson is responsible to ensure corrective actions are taken. The Organization is in the process of appealing HUD conditions and approval. Management has had multiple communications since March 2014 with their lender to resolve this finding, however it still remains unresolved. Management most recently corresponded with their lender in October 2021 to resolve the finding and is currently waiting on HUD?s review for completion. Approval based on the proposed payment terms by the Organization has not yet been received.
View Audit 23929
Finding 34404 (2022-037)
Significant Deficiency 2022
State of North Dakota
ND
Subrecipient Monitoring Questioned Costs Cash Management
Finding: 2022-037 Office of State Treasurer Response/Corrective Action Plan: The Office of State Treasurer does agree with finding that we were not in compliance with federal regulations as an overpayment to the county for reimbursement for law enforcement payroll is not an allowable use of federal ...
Finding: 2022-037 Office of State Treasurer Response/Corrective Action Plan: The Office of State Treasurer does agree with finding that we were not in compliance with federal regulations as an overpayment to the county for reimbursement for law enforcement payroll is not an allowable use of federal funds. The corrective action plan as follows: 1. The Office of State Treasurer will work with ND Office of Management and Budget to determine county contact information and any prior data requested to keep records consistent. 2. The Office of State Treasurer will contact the county to request support from the county supporting allowable expenditures incurred during the period beginning March 1, 2020 and ending on December 31, 2021 to offset the overpayment as stated in recommendation A on the Schedule of Federal Findings and Questioned Costs sent to the Office of State Treasurer on February 9, 2023. Contact Person: Nicole Krivoruchka Director of Finance Anticipated Completion Date: March 23, 2023
View Audit 36677 Questioned Costs: $1
Finding 34391 (2022-001)
Significant Deficiency 2022
Great Lakes Bay Health Centers
MI
Questioned Costs Special Tests & Provisions
Federal Award Findings Finding number 2022-001 Significant Deficiency and Noncompliance ? Special Tests ? Sliding Fee We concur with this finding. We acknowledge that there were sliding fee discounts given without the appropriate/complete documentation being filed in the patients? chart. We have ha...
Federal Award Findings Finding number 2022-001 Significant Deficiency and Noncompliance ? Special Tests ? Sliding Fee We concur with this finding. We acknowledge that there were sliding fee discounts given without the appropriate/complete documentation being filed in the patients? chart. We have had a practice of performing internal sliding fee audits by clinical site and sharing the results with our Risk / Corporate Compliance committee and Site Managers. During COVID, some of this auditing practice fell away. Additionally, the increased usage of telehealth posed challenges in collection of patients documents, including the sliding fee and presumptive sliding fee applications. The other issue that has caused complications in this workflow is the turnover of several employee positions. There existed a Front Desk Trainer position who was integral in the training of our front desk staff responsible for the completion of the sliding fee applications. The incumbent left the position and was not replaced. This has left the role accountable for the training and implementation of such protocols unfilled. A workgroup was established of key individuals including end users to process improve this issue and other?s experienced by the front desk/revenue cycle workflow. The group concluded that the soon-to-onboard Director of Patient Support Services will be the role to oversee the entire front desk workflow with regard to billing and sliding fee. The role was filled in late November. Action Completion 1. Review and edit the sliding fee application for patient literacy and to improve the clarity of instructions for patients and employees. DONE 2. Continue internal audits but increase frequency to every quarter. (beginning January 2023) 3/31/2023 3. Establish cross functional team to analyze front desk workflow and set accountability for the administration of our sliding fee application. DONE 4. Hire Director of Patient Support Services DONE 5. Develop streamlined audit reporting tool. DONE 6. Continue to report out Sliding Fee Audit results quarterly. 3/31/2023 7. Develop an exception report tool to identify sliding fee patients with no slide application on file. 3/31/2023 Responsible Staff/Contact: Amy Evans, CMA, Chief Financial Officer; Email: aevans@glbhealth.org; Voice: 989-759-6438
View Audit 32707
The University of Alabama at Birmingham
AL
Questioned Costs Cash Management § 200.305
THE UNIVERSITY OF ALABAMA AT BIRMINGHAM RESPONSE TO THE UNIFORM GUIDANCE AUDIT The following is the University of Alabama at Birmingham?s Response to the audit of Federal programs in accordance with the Uniform Guidance for the year ending September 30, 2022. Finding 2022-001- Return of Interest Ear...
THE UNIVERSITY OF ALABAMA AT BIRMINGHAM RESPONSE TO THE UNIFORM GUIDANCE AUDIT The following is the University of Alabama at Birmingham?s Response to the audit of Federal programs in accordance with the Uniform Guidance for the year ending September 30, 2022. Finding 2022-001- Return of Interest Earned on Advance Payments Program: Research and Development Cluster Awards: Beta Blockers for the Prevention of Acute Exacerbations of COPD ? 12.420 Management understands the requirement to remit interest earned on advance payments in excess of $500 annually to the Department of Health and Human Services (HHS). Advance payment on awards are uncommon at our institution with only two such awards active during the period under audit. Management acknowledges and agrees with the finding as presented. The Grants and Contracts Department (Department) tracked the monthly interest earned on the advance payment received from the DOD. The department requested clarification from the DOD as to what constitutes ?annually?. There was no clarification provided at the time from DOD, as such the department used the fiscal year-end. During the fiscal year 2022, the award went through a request for an extension which coincided with the award end period. The department elected to hold off on remitting the earned interest until a final resolution on the award extension period was received. The award closeout process would include the remittance interest earned. The award was extended for an additional 12 months, but the interest earned was not remitted timely. The department also experienced turnover of a manager and an accountant during fiscal year 2022, both were actively involved in the maintenance of the award in question. The interest earned has since been remitted to HHS. Management notes that award will end September 29, 2023 with no option to extend. Interest earned will be tracked by the department and remitted with closeout documents. The University of Alabama at Birmingham expects to have this item completed by October 2023. For follow-up questions and information, contact Bernard Mays, University Controller at bmaysjr@uab.edu.
View Audit 32741 Questioned Costs: $1
Finding 34389 (2022-001)
Significant Deficiency 2022
Almond Board of California
CA
Questioned Costs Procurement, Suspension & Debarment § 200.320
To Whom It May Concern, As required by the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States and Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, a...
To Whom It May Concern, As required by the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States and Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), we have provided below our response and corrective action plan addressing the finding in the Report of Independent Auditors on Compliance for the Major Federal Program and Report on Internal Control Over Compliance Required by the Uniform Guidance for the year ended July 31, 2022. Response and Corrective Action Plan Finding 2022-001: U.S. Department of Agriculture ? Foreign Agriculture Service; Market Access Program ? Assistance Listing No. 10.601; Grant period: Year Ended December 31, 2022 Cause: Management believed the vendor provided specialized services and qualified as a sole source procurement, which does not require a form of competition be performed every three years. Management Response: Management will perform an informal review process that includes obtaining quotes from similar vendors and performing a documented analysis of services and corresponding costs for the fiscal year 2022-23 and every three years going forward. Sincerely, Sara Geer Associate Director, Finance and Administration Almond Board of California
View Audit 32703 Questioned Costs: $1
Finding 34387 (2022-001)
Material Weakness 2022
Columbia International University and Subsidiaries
SC
Student Financial Aid Questioned Costs Material Weakness
Finding Number: 2022-001 Untimely Returns of Title IV Funds and Inaccurate Returns of Title IV Funds (R2T4) Planned Corrective Action: Three of the four students with inaccurate return of Title IV fund calculations were corrected during the audit. FA Office is in the process of reaching out to the...
Finding Number: 2022-001 Untimely Returns of Title IV Funds and Inaccurate Returns of Title IV Funds (R2T4) Planned Corrective Action: Three of the four students with inaccurate return of Title IV fund calculations were corrected during the audit. FA Office is in the process of reaching out to the student with an over-return of $418 in FDL for authorization to disburse this amount. FA Office has met with Assistant Registrar for Online Studies and Academic Advising to review the federal regulations for R2T4 in modular programs. The Online Advising and Registrar team were provided with a list of module withdrawal questions that should help to determine if a student is a withdrawal. A copy of questions that were provided to those teams is attached. The following procedures were established between both offices to eliminate untimely and inaccurate return of Title IV funds going forward: If a student is dropped for inactivity/nonparticipation, the remainder of their courses for that payment period are dropped as well. This allows the return of unearned Title IV funds to be completed no later than 45 days after the school determines the LDA. If a student would like to take a break and return to a module that begins later in the payment period, they must provide a statement of intent to return (written confirmation) and the module must begin no later than 45 calendar days after the end of the module the student ceased attending. Financial Aid also met with Associate Registrar and CIU Database Developer to create a report that better captures students who are determined as withdrawals in modular programs. This will assist in monitoring the online student population and achieve more accuracy in reporting. Online Financial Aid team has redistributed workload so that the Associate Director has more time designated to monitor and oversee the R2T4 process. Person Responsible for Corrective Action Plan: Patty Hix, Director of Financial Aid and Lynsay Shumpert, Associate Director for Online Studies Anticipated Date of Completion: Report has been created and we are in the testing phase.
View Audit 30211
Galena Unit School District #120
IL
Questioned Costs
The District hired a new bookkeeper in September of 2021, and in the transition the first quarter expenditure reports were not done on time. Since she has taken on the role officially, every subsequent quarter has been filed correctly within the timeline for both FY22 and FY23. A calendar invite aut...
The District hired a new bookkeeper in September of 2021, and in the transition the first quarter expenditure reports were not done on time. Since she has taken on the role officially, every subsequent quarter has been filed correctly within the timeline for both FY22 and FY23. A calendar invite automatically generates and is sent to the superintendent and bookkeeper. See full Corrective Action Plan included with the reporting package.
View Audit 30210 Questioned Costs: $1
Finding 34373 (2022-002)
Significant Deficiency 2022
Gaston County
NC
Questioned Costs Significant Deficiency Internal Control / Segregation of Duties
Finding: 2022-002 Name of Contact Person: Angela Karchmer, Social Services Director Criteria: In accordance with the Division of Social Services Fiscal Manual, management should have an adequate system of internal control procedures in place to ensure that daysheet entries are supported by documenta...
Finding: 2022-002 Name of Contact Person: Angela Karchmer, Social Services Director Criteria: In accordance with the Division of Social Services Fiscal Manual, management should have an adequate system of internal control procedures in place to ensure that daysheet entries are supported by documentation in case record files. Recommendation: Require the County Program Directors to implement procedures to ensure that daysheets are properly supported by documentation of time charged to each program. Corrective Action/Management?s Response: Management concurs with this finding and will adhere to the Corrective Action Plan in this audit report. The County has implemented the following process: Daysheet/Documentation Reviews: ? QA are conducting random checks bi-weekly to ensure daysheets and documentation are coded correctly. ? QA maintains a log of all audits completed. ? Audit results are sent to supervisors and social workers for review of the findings. If errors are found, discussion takes place regarding how to correct errors. ? Supervisors conduct random checks of daysheets and discuss finding during supervision. ? All new staff are required within 30 days to watch the state webinar on daysheet entry and take a quiz to insure comprehension. ? Daysheet trainings are conducted twice a year for all staff. Proposed Completion Date: Management and the Board will implement the above procedures immediately. 182
View Audit 35186 Questioned Costs: $1
Finding 34369 (2022-001)
Significant Deficiency 2022
Whitfield County Board of Education
GA
Questioned Costs Allowable Costs / Cost Principles Procurement, Suspension & Debarment § 200.303 § 200.318 § 200.403 § 200.404
FA 2022-001 Improve Controls over Federal Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principles Procurement and Suspension and Debarment Internal Control Impact: Significant Deficiency Compliance Im...
FA 2022-001 Improve Controls over Federal Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principles Procurement and Suspension and Debarment Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: COVID-19 - 84.425D - Elementary and Secondary School Emergency Relief Fund Federal Award Number: S425D200012 (Year: 2020) Questioned Costs: $129,375.00 Repeat of Prior Year Finding: None Description: The policies and procedures of the School District were insufficient to provide adequate internal controls over expenditures as it relates to the Elementary and Secondary School Emergency Relief Fund program. Corrective Action Plans: The Whitfield County School District does not concur with the finding; therefore, no corrective action is necessary. Estimated Completion Date: The expense was approved and paid in the fiscal year 2022. Contact Person: Kelly Coon Telephone: 706-217-6704 Email: Kelly.coon@wcsga.net
View Audit 33934 Questioned Costs: $1
Finding 34368 (2022-002)
Significant Deficiency 2022
Upham's Corner Health Committee, Inc.
MA
Questioned Costs Internal Control / Segregation of Duties
Recommendation - Implement proper training for all health center staff who have the responsibility of applying the sliding fee discounts and charging patients. Additionally, establish and maintain proper controls so that sliding fee discounts applied to eligible patient accounts are properly approve...
Recommendation - Implement proper training for all health center staff who have the responsibility of applying the sliding fee discounts and charging patients. Additionally, establish and maintain proper controls so that sliding fee discounts applied to eligible patient accounts are properly approved by an appropriate level of the Committee's management. Action Taken - The Committee?s management acknowledges this matter and has taken action to reimburse affected patient(s). Additionally, the Committee has implemented enhanced training for its employees to mitigate the risk of these errors occurring prospectively.
View Audit 32756
Finding 34367 (2022-002)
Significant Deficiency 2022
Building Hope Finance (formerly Building Hope... A Charter School Fac
DC
Subrecipient Monitoring Reporting Questioned Costs
2022-002 Internal Control over Compliance and Compliance with Reporting Contact: Robin Odland Title: President Phone Number: 202-457-1989 Estimated Completion Date: Second quarter 2023 Corrective Action: In April 2023, management identified a faulty calculation in its APR Spreadsheet and corrected t...
2022-002 Internal Control over Compliance and Compliance with Reporting Contact: Robin Odland Title: President Phone Number: 202-457-1989 Estimated Completion Date: Second quarter 2023 Corrective Action: In April 2023, management identified a faulty calculation in its APR Spreadsheet and corrected the error. As a result of the correction, the total leverage on the APR spreadsheet and summary APR report filed with the U.S. Department of Education will be amended on May 1st, 2023. Management intends to resolve the problem in the future by taking the following additional actions: 1) future APR reports will be based upon the corrected spreadsheet, which has corrected summing error. 2) The sums of the APR spreadsheet will be checked by two parties before submission, to confirm accuracy?the parties will include the party preparing the report and the Accounting Manager responsible for accounting for credit enhancement grants.
View Audit 32168
Finding 34365 (2022-001)
Significant Deficiency 2022
Building Hope Finance (formerly Building Hope... A Charter School Fac
DC
Subrecipient Monitoring Reporting Questioned Costs
2022-001 Internal Control over Compliance and Compliance with Reporting Contact: Robin Odland Title: President Phone Number: 202-457-1989 Estimated Completion Date: Second quarter 2023 Corrective Action: In April 2023, Management identified a faulty calculation in its APR Spreadsheet and corrected t...
2022-001 Internal Control over Compliance and Compliance with Reporting Contact: Robin Odland Title: President Phone Number: 202-457-1989 Estimated Completion Date: Second quarter 2023 Corrective Action: In April 2023, Management identified a faulty calculation in its APR Spreadsheet and corrected the error. As a result of the correction, the total leverage on the APR spreadsheet and summary APR report filed with the U.S. Department of Education will be amended on May 1st, 2023. Management intends to resolve the problem in the future by taking the following additional actions: 1) future APR reports will be based upon the corrected spreadsheet, which has corrected summing error. 2) The sums of the APR spreadsheet will be checked by two parties before submission, to confirm accuracy?the parties will include the party preparing the report and the Accounting manager responsible for accounting for credit enhancement grants.
View Audit 32166
Finding 34336 (2022-001)
Material Weakness 2022
Eastern Nebraska Human Services Agency
NE
Questioned Costs Allowable Costs / Cost Principles Material Weakness § 200.303
Finding No. 2022-001 Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the fe...
Finding No. 2022-001 Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. Condition: The Agency selected option I to calculate lost revenue, which consists of a comparison of actual results during the period of availability to the base calendar year of 2019. For all periods reported in the Agency?s Period 2 submission, the reported patient service revenue amounts were not reduced by bad debts, as required by the terms and conditions of the federal award. Planned Corrective Action: Management will continue to refine processes to more diligently review the lost revenue calculation to ensure such amounts are in accordance with the terms and conditions of the federal award. However, the Agency incurred and reported eligible expenses and lost revenue that had the errors in the lost revenue calculation been identified and corrected prior to reporting, the Agency would have satisfactorily incurred eligible expenses and lost revenue in excess of the PRF funds received, including interest earned on such funds. Planned Completion Date: Ongoing Person Responsible: Nancy Chase, Chief Financial Officer
View Audit 36345
Finding 34307 (2022-001)
Material Weakness 2022
Georgia Environmental Finance Authority
GA
Questioned Costs Subrecipient Monitoring Reporting
The Authority agrees with the recommendation and will establish a formal process to ensure all reporting requirements are fulfilled. The process will include a review by management and its compliance auditor to identify the required reporting items for each grant award received at inception.
The Authority agrees with the recommendation and will establish a formal process to ensure all reporting requirements are fulfilled. The process will include a review by management and its compliance auditor to identify the required reporting items for each grant award received at inception.
View Audit 30479
Finding 34292 (2022-001)
Significant Deficiency 2022
Hart Public Schools
MI
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles
Finding 2022-001: Education Stabilization Funds Wage Rate Requirements Pass-through entity: Michigan Department of Education Assistance Listing Number(s): 84.425C, 84.425D and 84.425U Award Numbers: COVID-19 201200 20-21, COVID-19 211202 2122, COVID-19 213762 2122, COVID-19 213712 20-21, COVID-...
Finding 2022-001: Education Stabilization Funds Wage Rate Requirements Pass-through entity: Michigan Department of Education Assistance Listing Number(s): 84.425C, 84.425D and 84.425U Award Numbers: COVID-19 201200 20-21, COVID-19 211202 2122, COVID-19 213762 2122, COVID-19 213712 20-21, COVID-19 213722 2122, COVID-19 213742 2122 and COVID-19 213713 2122 Award Year End: September 30, 2023 Recommendation: The School District should review its construction contracts funded with federal funds to ensure that the contract requires prevailing wages to be paid and require proper certifications from the contractor that prevailing wages were paid for every week the work was performed. Action Taken: The School District will review all construction contracts and ensure they contain the proper wording in regards to the payment of prevailing wages and requirements for certification of the payment of prevailing wages on a weekly basis. Responsible Person and Anticipated Completion Date: The Superintendent will ensure all construction contracts funded with federal funding contain proper wording and the requirement for certifications of wages paid in accordance with prevailing wages for every week of the contract by November 30, 2022.
View Audit 33193
Saint Elizabeth University
NJ
Questioned Costs Reporting § 200.329
Higher Education Stabilization Fund (HEERF) Reporting Planned Corrective Action: The University will work to provide additional staff training on HEERF quarterly reporting and will also work with staff in the communications department to ensure that all necessary HEERF institutional expenditure inf...
Higher Education Stabilization Fund (HEERF) Reporting Planned Corrective Action: The University will work to provide additional staff training on HEERF quarterly reporting and will also work with staff in the communications department to ensure that all necessary HEERF institutional expenditure information is reported on the website. Person Responsible for Corrective Action Plan: Aaron Aska, EVP for Finance and Administration Anticipated Date of Completion: June 30, 2023
View Audit 28719
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