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Regional School Unit #4
ME
Questioned Costs Reporting School Nutrition Programs
Management Response/Corrective Action Plan: All schools in the RSU are now using the same software and process at their point of sales. All impacted staff have been trained on this new software and the Business Department will continue to review reports for meal counts on a monthly basis.
Management Response/Corrective Action Plan: All schools in the RSU are now using the same software and process at their point of sales. All impacted staff have been trained on this new software and the Business Department will continue to review reports for meal counts on a monthly basis.
View Audit 35037
Finding 32195 (2022-003)
Significant Deficiency 2022
Northern Marianas College
MP
Allowable Costs / Cost Principles Questioned Costs Subrecipient Monitoring § 200.430
Finding No. 2022 ? 001, Payroll (Renewal of Personnel Action) Auditee Response: Contact Person: David Attao, CFO Contact Information: david.attao@marianas.edu Completion Date: December 2023 The College partially agrees with this finding as the situation is unique to disputes that arise...
Finding No. 2022 ? 001, Payroll (Renewal of Personnel Action) Auditee Response: Contact Person: David Attao, CFO Contact Information: david.attao@marianas.edu Completion Date: December 2023 The College partially agrees with this finding as the situation is unique to disputes that arise between the employee and supervisor during the employee personnel action renewal process. Personnel Actions are implied as renewed per employee contract terms. In order to resolve this finding, the College will update and revise NMC Procedure No. 5101.7: Employee Evaluations and NMC Procedure No. 5006.1: Employee Grievances to provide the supervisor and employee a 90 day grace period to conduct the evaluation, to add and engage a grievance process as needed, and to provide time for any dispute resolutions or negotiations. After such actions take place, a final decision must be reached at least 30 days prior to the contract's expiration date in the event of a non-renewal or renewal of personnel actions. Finding No. 2022 ? 002, Payroll (Contract Renewals) Auditee Response: Contact Person: David Attao, CFO Contact Information: david.attao@marianas.edu Completion Date: December 2023 The College partially agrees with this finding as the three contracts were implied as renewed per employee contract terms. To resolve this finding, the College will update and revise NMC Procedure No. 5101.7: Employee Evaluations and NMC Procedure No. 5006.1: Employee Grievances to provide the supervisor and employee a 90 day grace period to conduct the evaluation, to add and engage a grievance process as needed, and to provide time for any dispute resolutions or negotiations. After such actions take place, a final decision must be reached at least 30 days prior to the contract's expiration date in the event of a non-renewal or renewal of contracts. Finding No. 2022 ? 003, Payroll Auditee Response: Contact Person: David Attao, CFO Contact Information: david.attao@marianas.edu Completion Date: December 2023 The College partially agrees with this finding as it is related to Finding No. 2022-002. The three contracts were implied as renewed per employee contract terms. To resolve this finding, the College will update and revise NMC Procedure No. 5101.7: Employee Evaluations and NMC Procedure No. 5006.1: Employee Grievances to provide the supervisor and employee a 90 day grace period to conduct the evaluation, to add and engage a grievance process as needed, and to provide time for any dispute resolutions or negotiations. After such actions take place, a final decision must be reached at least 30 days prior to the contract's expiration date in the event of a non-renewal or renewal of contracts.
View Audit 30795
Universal Technology College of Puerto Rico, INC
PR
Questioned Costs Student Financial Aid Subrecipient Monitoring
Audit Firm: J&J CPA LLC Certified Public Accountants & Consultants Audit Period: October 1 2021 to September 30 2022 Finding No: 2022-001: CFDA No: 84.063 Program Name: Pell Grant Compliance Requirement: Disbursements ? Reporting disbursements within 15 days and inaccurate ...
Audit Firm: J&J CPA LLC Certified Public Accountants & Consultants Audit Period: October 1 2021 to September 30 2022 Finding No: 2022-001: CFDA No: 84.063 Program Name: Pell Grant Compliance Requirement: Disbursements ? Reporting disbursements within 15 days and inaccurate recordkeeping Criteria According to 34 CFR 668.164 an institution must disburse during the current payment period the amount of title IV, HEA program funds that a student enrolled at the institution, or the student?s parent, is eligible to receive for that payment period. Cause Both disbursements were made on the same date; however, inadvertently the correct steps were not performed in ED Express in order for the return to be processed. Recommendation The Institution must reinforce disbursement control procedures to ensure that all disbursements are correctly posted and the amounts between COD and student?s ledger are a match. Management Response and Corrective Action Plan The finding has been detected and the institution has already established all the necessary measurements to assure that the Title IV Office is following all the policies and regulations that rule the Pell Grant Program. The monthly evaluation, verification and reconciliation will include an internal audit performed by another office responsible for comparing the COD system with the student ledger to reinforce the actual disbursement control procedures ensuring that all disbursements are correctly posted and that the student?s ledger correctly shows all the activity performed on the COD system. The institution already refunded the questioned cost of $3,247.50
View Audit 30794 Questioned Costs: $1
Finding 32166 (2022-004)
Significant Deficiency 2022
City of Richmond
VA
Questioned Costs Student Financial Aid Eligibility
2022-Single Audit 01 Department of Social Services Title IV-E Adoption Assistance A sample of 40 children that received Title IV-E adoption subsidies during FY2022 was tested for compliance with the above criteria and the observations were noted below. ? 40 out of 40 children - Met the eligibilit...
2022-Single Audit 01 Department of Social Services Title IV-E Adoption Assistance A sample of 40 children that received Title IV-E adoption subsidies during FY2022 was tested for compliance with the above criteria and the observations were noted below. ? 40 out of 40 children - Met the eligibility requirements, had special needs that prevented them from being placed without a subsidy, and could not return home. ? 40 out of 40 children - RDSS made reasonable efforts to place the children without the subsidy or waived the requirement as it was not in the best interest of the child. ? 40 out of 40 children ? The adoption assistance agreements were signed prior to the final adoption decree, the authorized amounts were in line with the State?s rates, and payments were issued in accordance with the agreements. ? 9 out of 40 children ? Sufficient evidence of the completion of the required criminal background and child abuse and neglect registry checks for the adoptive parents and adult household members was not in the adoption case files. The home studies and report of investigations narrative indicated the required checks were completed for the adoptive parents and household members but did not identify when they occurred. Also, in some cases, it was not noted if the adoptive parents met the eligibility requirements for the criminal record checks. As such, the auditors were unable to confirm when the checks occurred, and supporting documentation was not provided prior to the completion of fieldwork. In addition, during the initial file review, documents such as court orders, negotiation documents, and annual affidavits were missing from some of the files. The Adoption Unit was ultimately able to retrieve and provide the missing items. However, an opportunity exists to improve the adoption case file documentation. Recommendations: ? We recommend that the Children, Families, and Adults (CFA) Deputy Director develop and implement a quality control process to ensure that the required documentation is maintained in the adoption case files. ? We recommend that the CFA Deputy Director develop and implement standard documentation requirements for documenting the completion of the background checks in the adoption case files. Explanation of disagreement with audit finding: n/a ? no disagreement Action planned/taken in response to finding: Audit Recommendation: We recommend that the Children, Families, and Adults (CFA) Deputy Director develop and implement a quality control process to ensure that the required documentation is maintained in the adoption case files. RDSS Corrective Action Plan: The Reunification and Permanency Program Manager or designee will conduct quarterly adoption case reviews using the VDSS Guidance Section 3.9.3 - Adoption Records. The quarterly case sample represents 10% of the case and all cases will be reviewed at least once annually. Any findings will be documented to include corrective actions, person responsible and timeframe for correction. The Reunification and Permanency Program Manager or designee will review cases to confirm corrections. Audit Recommendation: We recommend that the CFA Deputy Director develop and implement standard documentation requirements for documenting the completion of the background checks in the adoption case files. RDSS Corrective Action Plan: All RDSS Adoptions files must include the VDSS Adoption File Checklist and the child?s adoptive family documentation. The required adoptive parent documentation includes: o Criminal Background Check Results - Licensed Child Placing Agencies ( Non-Conviction and/or Conviction Letter); Local Department of Social Services (Office of Background Investigations Determination Letter) o Sworn Statement of Affirmation o Child Abuse and Neglect Central Registry Check results for adoptive parent and adult household members. The Adoption and Resource Families Supervisors are responsible for monitoring compliance with documentation requirements for completion of the background checks, including insuring that documentation is requested from child ?placing agencies and third parties. Standard documentation requirements regarding background checks will be included in the quarterly review by the Reunification and Permanency Program Manager or designee. Name(s) of the contact person(s) responsible for corrective action: Brinette Jones, Deputy Director, Division Children, Families and Adults Lavinia Hopkins, Reunification and Permanency Program Manger Planned completion date for corrective action plan: Ongoing, beginning 2nd quarter 2023 If there are any questions regarding this plan, please contact Brinette Jones at (804) 646-4543.
View Audit 35530
Finding 32163 (2022-005)
Significant Deficiency 2022
City of Richmond
VA
Questioned Costs Eligibility Significant Deficiency
2022-Single Audit 02 Department of Social Services TANF Eligibility A sample of 40 FY2022 TANF cases was tested for compliance with the above criteria and the observations were noted below. ? 24 out of 40 cases files tested did not contain adequate documentation to verify eligibility requirements...
2022-Single Audit 02 Department of Social Services TANF Eligibility A sample of 40 FY2022 TANF cases was tested for compliance with the above criteria and the observations were noted below. ? 24 out of 40 cases files tested did not contain adequate documentation to verify eligibility requirements and approval of benefits. Approximately, 55% of the reviewed files lacked evidence that the workers verified the relationship between the minor children and the applicant and that the children were living in the home. ? 1 out of 40 case files tested, the assistance unit captured a child that was not living in the household, which inappropriately increased the monthly benefit amount. ? 1 out of the 40 cases tested did not contain evidence that the eligibility worker inquired about the applicant?s indication on the application that they were not in compliance with probation/sentencing terms prior to approving the application. Recommendations: ? We recommend that the Economic Support and Independence Deputy Director develop and implement a quality control process to ensure the required eligibility verifications are conducted and properly documented in the case files. Explanation of disagreement with audit finding: There is no disagreement with the finding. Action planned/taken in response to finding: All supervisors within the Economic Support & Independence Division of the Richmond Department of Social Services (RDSS) will be expected to complete a minimum of three case readings per month for each direct report assessing eligibility within the TANF program. In addition, all team members who assess TANF eligibility will be required to complete refresher trainings on uploading documents to the Document Management Imaging System (DMIS), Documentation and Verifications, and Application Processing, which will include categorical requirements and conditions of eligibility. Name(s) of the contact person(s) responsible for corrective action: Sarah Raring & Tricia Wyatt Planned completion date for corrective action plan: June 30, 2023 If there are any questions regarding this plan, please contact Sarah Raring at (804) 646-3332 or sarah.denhamraring@rva.gov.
View Audit 35530
Finding 32162 (2022-006)
Material Weakness 2022
City of Richmond
VA
Questioned Costs Subrecipient Monitoring Material Weakness
2022-006 CDBG Entitlement Grant Cluster and COVID-19 ? Community Development Block Grant - CV ? Assistance Listing No. 14.218 Recommendation: We recommend the City develop internal controls and procedures to ensure that FFATA reporting requirements are met. We further recommend the City develop cont...
2022-006 CDBG Entitlement Grant Cluster and COVID-19 ? Community Development Block Grant - CV ? Assistance Listing No. 14.218 Recommendation: We recommend the City develop internal controls and procedures to ensure that FFATA reporting requirements are met. We further recommend the City develop controls and procedures to ensure that all required subawards are reported accurately and timely to FSRS no later than the end of the month following the month of issuance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Housing and Community Development will work with the appropriate Federal regulatory department and review applicable guidance to determine the required reporting frequency, register with all necessary reporting systems, and receive any necessary training by June 30, 2023. Beginning July, 2023, Housing and Community Development will begin submitting the fiscal year 2024 reports while concurrently submitting any and all delinquent reports for fiscal year 2023. Name(s) of the contact person(s) responsible for corrective action: Sherrill Hampton Planned completion date for corrective action plan: October 31, 2023
View Audit 35530
Southern Regional School District
NJ
Questioned Costs Cash Management School Nutrition Programs
Purchase Needed Equipment
Purchase Needed Equipment
View Audit 35067
Finding 32143 (2022-001)
Material Weakness 2022
Madison Interfaith Residential Community, Inc.
CT
Questioned Costs
CORRECTIVE ACTION PLAN April 25, 2023 Federal Audit Clearinghouse 1201 East 10th Street Jefferson, Indiana 47132 Madison Interfaith Residential Community, Inc. d/b/a Concord Meadows (the Project) respectfully submits the following Corrective Action Plan for the year ended June 30, 2022. Hoyt, Fi...
CORRECTIVE ACTION PLAN April 25, 2023 Federal Audit Clearinghouse 1201 East 10th Street Jefferson, Indiana 47132 Madison Interfaith Residential Community, Inc. d/b/a Concord Meadows (the Project) respectfully submits the following Corrective Action Plan for the year ended June 30, 2022. Hoyt, Filippetti & Malaghan, LLC 1041 Poquonnock Road Groton, Connecticut 06340 Audit Period: Year ended June 30, 2022 The findings from the June 30, 2022 Schedule of Federal Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. 2022-001 BANK RECONCILIATIONS Criteria: Bank reconciliations should be prepared in a timely manner (i.e. monthly). Condition: During our audit testing, we noted that some bank reconciliations were not prepared monthly, but rather they were prepared in batches months after the statement date. Cause: Bank statements are not being reviewed and reconciled monthly. Effect: Transactions may be omitted from the general ledger system or bank errors may go undetected if accounts are not reconciled monthly. Questioned Costs: N/A Recommendation: We recommend that management ensure that all bank accounts are reconciled monthly to ensure proper recording of transactions. Management?s Views and Corrective Action Plan: Management has implemented the protocol with staff members to reconcile the bank statements by the 10th of each month. If you have any questions regarding this plan, please contact Matthew Scibek at 860-398-5425, or matt@westfordmgt.com.
View Audit 27758
Finding 32088 (2022-004)
Significant Deficiency 2022
Southern Maryland Tri-County Community Action Committee, Inc.
MD
Questioned Costs Allowable Costs / Cost Principles Significant Deficiency § 200.303
Finding Reference: 2022-004 Federal Agency: Department of Treasury Compliance Requirement: Activities Allowed, Allowable Costs (Non-Payroll) Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Federal Program: ...
Finding Reference: 2022-004 Federal Agency: Department of Treasury Compliance Requirement: Activities Allowed, Allowable Costs (Non-Payroll) Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Federal Program: 21.023 ? Emergency Rental Assistance Grant Award: ERAPI Charles County Condition/Context: SMTCCAC was unable to provide documentation to support review and approval for one (1) of the 40 transactions selected for testing. Criteria: Internal Control: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should comply with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Cause: SMTCCAC was unable to locate the Expenditure Request Form that demonstrates the approval of an invoice. Effect: The risk of unallowed costs increases due to lack of supervisor review and approval of expenditures charged to the program. Questioned Costs: None Recommendation: We recommend that SMTCCAC maintain the documentation of review and approval of expenditures charged to the federal award programs. Views of Responsible Officials and Planned Corrective Actions: See Corrective Action Plans section.
View Audit 32240
Finding 32087 (2022-003)
Significant Deficiency 2022
Southern Maryland Tri-County Community Action Committee, Inc.
MD
Questioned Costs Eligibility Significant Deficiency § 200.303
Finding Reference: 2022-003 Federal Agency: Department of Treasury Compliance Requirement: Eligibility Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Federal Program: 21.023 ? Emergency Rental Assistanc...
Finding Reference: 2022-003 Federal Agency: Department of Treasury Compliance Requirement: Eligibility Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Federal Program: 21.023 ? Emergency Rental Assistance Grant Award: ERAPI Charles County Condition/Context: SMTCCAC did not provide proof of review of the shared document among participating ERAP agencies in Charles County to avoid duplication of benefits for four (4) of the 60 rental assistance claims selected for testing. Criteria: Internal Control: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should comply with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Cause: SMTCCAC did not adequately monitor controls to ensure proper review of the shared document among participating ERAP agencies in Charles County resulting in the potential duplication of benefits. Effect: Failure to review the shared document used among participating ERAP agencies in Charles County could result in duplication of benefits. Questioned Costs: None Recommendation: We recommend that SMTCCAC consistently verify the shared document used among participating ERAP agencies in Charles County to avoid duplication of benefits. Views of Responsible Officials and Planned Corrective Actions: See Corrective Action Plans section.
View Audit 32240
Finding 32086 (2022-002)
Significant Deficiency 2022
Southern Maryland Tri-County Community Action Committee, Inc.
MD
Allowable Costs / Cost Principles Questioned Costs Eligibility § 200.303
Finding Reference: 2022-002 Federal Agency: Department of Treasury Compliance Requirement: Allowable Costs (Non-Payroll) Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Federal Program: 21.023...
Finding Reference: 2022-002 Federal Agency: Department of Treasury Compliance Requirement: Allowable Costs (Non-Payroll) Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Federal Program: 21.023 ? Emergency Rental Assistance Grant Award: ERAP I Charles County Condition/Context: FSTA selected a sample of sixty disbursements of rental assistance claims for testing and noted the following errors: ? SMTCCAC mistakenly processed a duplicate payment of $7,700 for an eligible claim, which was one (1) of the 60 rental assistance claims selected for testing in Charles County ERAP I grant. ? SMTCCAC made a payment of $31,800 to a landlord for one (1) of the 60 rental assistance claims selected for testing, for which another agency had made a payment for the same claim before SMTCCAC. Criteria: Internal Control: Per 2 CFR section 200.303(a), a non-Federal entity must: establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should comply with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Compliance: Under OMB guidance, Public Law (Pub. L.) No. 107-300, the Improper Payments Information Act of 2002, as amended by Pub. L. No. 111-204, the Improper Payments Elimination and Recovery Act, Executive Order 13520 on reducing improper payments, and the June 18, 2010 Memorandum on Enhancing Payment Accuracy - Any payment that should not have been made or that was made in an incorrect amount, including an overpayment or underpayment, under a statutory, contractual, administrative, or other legally applicable requirement; and includes ? (i) any payment to an ineligible recipient;(ii) any payment for an ineligible good or service; (iii) any duplicate payment; (iv) any payment for services not received; and (v) any payment that does not account for credit for applicable discounts. Cause: Due to staff turnover, the claim of $7,700 was submitted to Finance for payment twice. SMTCCAC did not sufficiently monitor controls to detect the duplicate payment. Additionally, SMTCCAC did not adequately monitor controls to ensure proper review of the shared document among participating ERAP agencies in Charles County to avoid the duplication of benefits for the claim of $31,800. Effect: The duplicate expenditure included in the program cost was deemed unallowable. The landlord involved in the rental assistance claim confirmed receiving two checks, each totaling $7,700. SMTCCAC did not require the landlord to return the duplicate funds, nor did it establish a repayment plan after the landlord expressed a willingness to establish a repayment agreement. Ultimately, the landlord chose to apply the duplicate payment of $7,700 towards future rents for the applicable tenant. During FY2023, Charles County identified the duplicate check and promptly requested the return of duplicate payment of $7,700 from SMTCCAC. During a program file audit by Charles County, it was determined that a duplicate expenditure included in the program cost was deemed unallowable. In FY2022, SMTCCAC paid $31,800 to a landlord who had already received payment from another participating ERAP agency. Despite notifications from SMTCCAC, the landlord has not/was not willing to return the duplicate funds to SMCTTAC. Charles County has notified SMTCCAC on numerous occasions about the need to reimburse the County for the duplicated funds. Once the funds are received, Charles County will return the monies to the State of Maryland. In March of 2023, the County also sent an invoice of $31,800 requesting SMTCCAC to return the $31,800. Questioned Costs: $7,700 ? duplicate payment made to a landlord for a rental assistance claim selected for testing. $31,800 ? duplicate payment made to a landlord for a rental assistance claim selected for testing. Recommendation: We recommend that SMTCCAC implement effective controls to prevent duplicate payments. Additionally, we recommend that SMTCCAC consistently verify the shared document used among participating ERAP agencies in Charles County to ensure that a claim has not been applied for and paid by other agencies. Views of Responsible Officials and Planned Corrective Actions: See Corrective Action Plans section.
View Audit 32240 Questioned Costs: $1
Finding 32084 (2022-006)
Material Weakness 2022
Southern Maryland Tri-County Community Action Committee, Inc.
MD
Questioned Costs Allowable Costs / Cost Principles
Finding Reference: 2022-006 Federal Agency: Department of Health and Human Services Compliance Requirement: Allowable Costs (Indirect Costs) Type of Finding: Material Weakness in Internal Control over Compliance, Other Matters Federal Program: 93.60...
Finding Reference: 2022-006 Federal Agency: Department of Health and Human Services Compliance Requirement: Allowable Costs (Indirect Costs) Type of Finding: Material Weakness in Internal Control over Compliance, Other Matters Federal Program: 93.600 ? Head Start; 93.569 ? CSBG; Grant Award: Various Condition/Context: During the testing of indirect cost allocations to federal programs, it was determined that SMTCCAC overcharged indirect costs on two of seven federal programs. Head Start, a major program, was one of the two programs with overcharges. The indirect costs charged to the programs exceeded the approved provisional federal indirect cost rate of 31.5% without obtaining approvals from the federal awarding agencies. As a result, an overallocation of indirect expenses was incurred by the effected federal programs. In addition, we found that SMTCCAC applied indirect cost rates inconsistently among programs and failed to calculate an actual indirect cost rate and provide composition of indirect costs for the fiscal year 2022. Criteria: On July 23, 2021, the Department of Health and Human Services approved a provisional indirect cost rate of 31.5% to be applied to total direct salaries and fringe benefit costs related to all federal programs. This rate is applicable to SMTCCAC?s grants, contract, and other agreements covered by 2 CFR 200 for the period effective from December 1, 2020 to June 30, 2023. According to the approved rate agreement, if any federal contract, grant, or other agreement is reimbursing indirect costs by a means other than the approved rate in this agreement, the organization should (1) credit such costs to the affected programs, and (2) apply the approved rate to the appropriate base to identify the proper amount of indirect costs allocable to these programs. Cause: SMTCCAC charged indirect costs to grants based on budgeted amounts per grant agreements instead of allocating indirect costs to programs based on an actual indirect rate for the fiscal year not to exceed its approved provisional indirect cost rate of 31.5%. SMTCCAC didn?t calculate an actual annual indirect cost rate for FY 2022 to compare to the approved provisional rate. The actual rate should have been calculated to determine if it was lower than the approved provisional rate. If lower, the actual rate should have been applied. If higher, the approved provisional rate should have been used. Additionally, indirect cost rates were not consistently applied across the various programs. Effect: Indirect cost rates were inconsistently applied across each federal program. SMTCCAC obtained approval from the ERAP grantor to charge indirect costs in excess of the approved provisional indirect cost rate of 31.5%. However, SMTCCAC allocated indirect costs in excess of the approved provisional rate to two of the six remaining federal programs. The remaining four programs were charged below the approved provisional rate. Questioned Costs: The questioned costs were not determinable because the actual annual indirect cost rate was not calculated. Without the actual rate, we could not determine if the actual rate was lower or higher than the approved provisional rate. However, based on our assessment using the approved provisional rate, the overallocations appear to be material. Recommendation: We recommend that SMTCCAC ensures compliance with the cost principals in 2 CFR Part 200, Subpart E, and follows the approved federal indirect cost rate agreement and calculate the actual annual indirect cost rate when determining indirect costs charged to federal awards. Views of Responsible Officials and Planned Corrective Actions: See Corrective Action Plans section.
View Audit 32240 Questioned Costs: $1
Finding 32082 (2022-001)
Significant Deficiency 2022
The Church Home of the Protestant Episcopal Church in the City of Roch
NY
Questioned Costs Reporting Material Weakness
Cause The Home included certain eligible expenses in its Provider Relief Fund reports due to evolving guidance and availability of funding streams at the time the reporting was due for the year ended December 31, 2021, at which time the Home was not pursuing reimbursement for these eligible expenses...
Cause The Home included certain eligible expenses in its Provider Relief Fund reports due to evolving guidance and availability of funding streams at the time the reporting was due for the year ended December 31, 2021, at which time the Home was not pursuing reimbursement for these eligible expenses from the Federal Emergency Management Agency (FEMA). Upon further guidance and clarification of available funds, the Home ultimately pursued reimbursement of these eligible expenses through FEMA. Effect While the Home incurred more than sufficient eligible expenditures and lost revenues to exhibit that the Home?s funds were fully utilized, the expenses claimed for reimbursement through FEMA are, in part, duplicated with expenses claimed for PRF funding. Recommendation We recommend that the Home maintain documentation that ensures they incurred enough eligible expenditures above and beyond amounts claimed for FEMA funding and lost revenue to continue to qualify for the full amount of the PRF funding, even though the expenditures claimed on the PRF reports were also claimed for FEMA funding. Management?s Response If these expenses were not included in the claim for PRF funding, the Home would have been eligible to apply these applicable funds against its lost revenue for the period being reported.
View Audit 31459 Questioned Costs: $1
Finding 32074 (2022-005)
Material Weakness 2022
Wasco County School District No 29
OR
Equipment & Real Property Management Questioned Costs Procurement, Suspension & Debarment
Finding: 2022-05 CFDA Number: 84.425 Award Name and years: Education Stabilization Fund (ESF), 2022 Federal Agency: Department of Education ? Oregon Department of Education Category of Finding: Equipment/Real Property Management Questioned Cost: $28,007 Criteria: According to the 2022 Uniform ...
Finding: 2022-05 CFDA Number: 84.425 Award Name and years: Education Stabilization Fund (ESF), 2022 Federal Agency: Department of Education ? Oregon Department of Education Category of Finding: Equipment/Real Property Management Questioned Cost: $28,007 Criteria: According to the 2022 Uniform Guidance Compliance Supplement, subrecipients may use ESF funds to purchase equipment only if the obtain prior approval by the pass-through entity. Condition: Two equipment purchase were made without prior approval from Oregon Department of Education out of a total population of 11 invoices. We tested all 11 invoices ? no sample was created. Cause and Effect: The lack of adequate controls contributed to material noncompliance with Equipment/Real Property Management compliance requirements for the Education Stabilization Fund grant, which was a major program during the fiscal year. Recommendation: We recommend procedures be strengthened to ensure grant adherence. Agency Response: We accept this finding and acknowledge we missed getting prior approval. Internal control steps have been taken, with the adding of additional fiscal staff. Greater care will be taken with future grants.
View Audit 28062 Questioned Costs: $1
City of Auburn, Maine
ME
Questioned Costs Subrecipient Monitoring Reporting
Management?s Response/Corrective Action Plan: The Community Development Department acknowledges that the sporadic nature of drawdowns and their corresponding reports during the audit period has posed challenges in terms of reconciling systems and accurately assessing the financial standing of the Ci...
Management?s Response/Corrective Action Plan: The Community Development Department acknowledges that the sporadic nature of drawdowns and their corresponding reports during the audit period has posed challenges in terms of reconciling systems and accurately assessing the financial standing of the City. In response to this matter, the Community Development Department has collaborated closely with the Department of Housing and Urban Development (HUD) to formulate and implement a uniform set of policies and procedures. These measures have been designed to mitigate the aforementioned issue by mandating a minimum monthly reconciliation between financial reporting systems. Additionally, the establishment of monthly drawdown requirements has been introduced to ensure more consistent and predictable financial operations.
View Audit 33119
Edgerton Hospital and Health Services
WI
Allowable Costs / Cost Principles Questioned Costs Reporting § 200.303
Cognizant or Oversight Agency for Audit U.S. Department of Health and Human Services COVID-19 Provider Relief Fund and Federal Assistance Listing/CFDA #93.498 American Rescue Plan Period 4 TIN #390819992 Findings Relating to Federal Awards and Questioned Costs Finding 2022-005 Activities Allowed or...
Cognizant or Oversight Agency for Audit U.S. Department of Health and Human Services COVID-19 Provider Relief Fund and Federal Assistance Listing/CFDA #93.498 American Rescue Plan Period 4 TIN #390819992 Findings Relating to Federal Awards and Questioned Costs Finding 2022-005 Activities Allowed or Unallowed and Allowable Costs/Cost Principles and Reporting Noncompliance Finding Summary: The Organization?s special report required to be submitted to the Department of Health and Human Services for Period 4 TIN #390819992 was not filed by the required due date of March 31, 2023. Responsible Individuals: Charles Roeder, Vice President Finance/CFO Corrective Action Plan: The CFO requested the special report to be reopened. If the Department of Health and Human Services approves reopening the report, the CFO will prepare the Organization?s special report which will be reviewed by the CEO of the Organization prior to submission. The Review of Reports Filed with Federal Agencies policy will be followed, and formal approval will be documented and retained to support the amounts reported and included in the federal report. Anticipated Completion Date: September 30, 2023
View Audit 30908 Questioned Costs: $1
Finding 32038 (2022-008)
Material Weakness 2022
City of Ashland
KY
Questioned Costs Special Tests & Provisions HUD Housing Programs
Each caseworker has been issued an admin plan and refer to it often Staff has been made aware of increase in rent must be issued a 30 day notice If the tenant rent decreases, rent is to take effect immediately. Administrator is also auditing files to help alleviate any errors.
Each caseworker has been issued an admin plan and refer to it often Staff has been made aware of increase in rent must be issued a 30 day notice If the tenant rent decreases, rent is to take effect immediately. Administrator is also auditing files to help alleviate any errors.
View Audit 37231
Finding 32037 (2022-007)
Material Weakness 2022
City of Ashland
KY
Questioned Costs HUD Housing Programs Allowable Costs / Cost Principles
Each staff member has received training and has knowledge that effective dates for annual re-exams are to be for the 1st of the month Administrator is currently auditing all new admissions and random annual and interim reexaminations. Any errors found in this process are being corrected by caseworke...
Each staff member has received training and has knowledge that effective dates for annual re-exams are to be for the 1st of the month Administrator is currently auditing all new admissions and random annual and interim reexaminations. Any errors found in this process are being corrected by caseworkers with Administrators help. Reconciliation report will be reviewed since audit. Funds have been recouped.
View Audit 37231 Questioned Costs: $1
Finding 32036 (2022-006)
Material Weakness 2022
City of Ashland
KY
Questioned Costs HUD Housing Programs Allowable Costs / Cost Principles
Our agency is now printing check registers by check number which will alleviate the appearance of incorrect check amounts. We will be comparing checks to register prior to sending to finance for approval. Our staff will continue to confirm account numbers by using the direct deposit forms and cance...
Our agency is now printing check registers by check number which will alleviate the appearance of incorrect check amounts. We will be comparing checks to register prior to sending to finance for approval. Our staff will continue to confirm account numbers by using the direct deposit forms and canceled checks when available. We have started contacting finance prior to processing any Hold Harmless requests to ensure the original check hasn't cleared the bank before requesting a duplicate check.
View Audit 37231 Questioned Costs: $1
Finding 32035 (2022-005)
Material Weakness 2022
City of Ashland
KY
HUD Housing Programs Questioned Costs Special Tests & Provisions
Administrator will review with staff agency Administrative Plan in accordance to CFR 982.2(b) in regards to policies and procedures for application documentation of preferences.
Administrator will review with staff agency Administrative Plan in accordance to CFR 982.2(b) in regards to policies and procedures for application documentation of preferences.
View Audit 37231
Finding 32026 (2022-001)
Material Weakness 2022
South Portland Housing Authority
ME
Questioned Costs Procurement, Suspension & Debarment
The South Portland Housing Authority Board of Commissioners approved a revised Procurement Policy on April 26, 2023. The revised policy reflects threshold increases as authorized by the National Defense Authorization Act of 2018. The South Portland Housing Authority procurement policy in place had n...
The South Portland Housing Authority Board of Commissioners approved a revised Procurement Policy on April 26, 2023. The revised policy reflects threshold increases as authorized by the National Defense Authorization Act of 2018. The South Portland Housing Authority procurement policy in place had not been updated to reflect threshold increases as authorized by the National Defense Authorization Act of 2018. The vendor sample reviewed by the auditors were comprised of essential vendors who assist with limiting unit vacancies. Although we agree documentation could be improved, we do feel the amounts paid to these vendors are reasonable in nature and were for services that required prompt response to keep our vulnerable population housed.
View Audit 36298 Questioned Costs: $1
Finding 32024 (2022-005)
Significant Deficiency 2022
City of Monroe School Board
LA
Questioned Costs Subrecipient Monitoring Internal Control / Segregation of Duties § 200.303
2022-005 Timesheet Inaccuracies Condition: During our testwork, we identified an error in the re-calculation of hours on a timesheet for an employee selected. The original calculation prepared by the employee was correct. Corrective Action Plan: The School Board will have payroll processing st...
2022-005 Timesheet Inaccuracies Condition: During our testwork, we identified an error in the re-calculation of hours on a timesheet for an employee selected. The original calculation prepared by the employee was correct. Corrective Action Plan: The School Board will have payroll processing staff review approved timesheets before they are processed for payment. Person Responsible for Corrective Action ? DaVona Howard, Chief Financial Officer Anticipated Completion Date ? Immediately.
View Audit 36052 Questioned Costs: $1
Ahepa 23, Inc.
AL
Questioned Costs HUD Housing Programs Procurement, Suspension & Debarment
Finding 2021-001 and 2021-002 (Mortgage Insurance - AL # 14.155) Concur or Do Not Concur with this Finding(s) Concur Agree or Disagree with auditor recommendation(s) Agree Completion Date or Proposed Completion Date June 30, 2023 Actions Taken or Planned on the Finding Management is finalizing finan...
Finding 2021-001 and 2021-002 (Mortgage Insurance - AL # 14.155) Concur or Do Not Concur with this Finding(s) Concur Agree or Disagree with auditor recommendation(s) Agree Completion Date or Proposed Completion Date June 30, 2023 Actions Taken or Planned on the Finding Management is finalizing financing options and completing a purchase and rehabilitation of the rental property through the Section 8(bb) process and RAD for PRAC application. Contact Person First Name Steve Contact Person Last Name Beck
View Audit 34887 Questioned Costs: $1
Finding 32020 (2022-002)
Significant Deficiency 2022
Veterans Multi-Service Center Inc.
PA
Questioned Costs Procurement, Suspension & Debarment Reporting
Section III ? Major Federal Programs Finding 2022-002 Late Submission of Data Collection Form Type of finding: Significant deficiency Questioned costs: None Criteria: Organizations required to have a Single Audit should have sound internal controls of operations to safeguard assets and to provid...
Section III ? Major Federal Programs Finding 2022-002 Late Submission of Data Collection Form Type of finding: Significant deficiency Questioned costs: None Criteria: Organizations required to have a Single Audit should have sound internal controls of operations to safeguard assets and to provide reliable financial reporting. A reporting byproduct of these internal controls is the filing of the Data Collection Form with the Federal Audit Clearinghouse, which is due within the earlier of 30 days after receipt of the auditor?s report or nine months after the end of the audit period. Condition: The Data Collection Report had not been filed on a timely basis for the previous fiscal year ended June 30, 2021. The audit report was dated March 28, 2022, but the Data Collection Form was not filed until October 2022, more than six months after its due date of March 31, 2022. Corrective Action Plan: Finding: 2022-002 Agency department: Finance Department Name of contact person and title: Patricia Burke, Director of Business Management Anticipated completion date: October 2022 Agency?s response: Concur Our finance department agrees with this finding and advises: ? VMC has included an annual reminder for the data collection filing requirement in our calendar of reporting responsibilities. ? In addition, VMC has added language to our accounting policy and procedures manual to ensure the Deputy Executive Director of Business Operations and Director of Business Management verifies the data collection form was filed by our auditor.
View Audit 33669
Marion Williamson County Parkway, LLC
IL
HUD Housing Programs Questioned Costs
Identifying Number: 2022-001 Finding: The Organization expanded the licensed bed size of the mortgaged property by 12 skilled nursing beds before obtaining an approval from HUD. Corrective Action Taken or Planned: Ron Wilson is responsible to ensure corrective actions are taken. Management has h...
Identifying Number: 2022-001 Finding: The Organization expanded the licensed bed size of the mortgaged property by 12 skilled nursing beds before obtaining an approval from HUD. Corrective Action Taken or Planned: Ron Wilson is responsible to ensure corrective actions are taken. Management has had multiple communications since May 2013 with their lender to resolve this finding, however it still remains unresolved. Management most recently corresponded with the lender in March 2022 to resolve the finding, and an application to HUD for approval of the license change was filed. Management is currently waiting on HUD?s review for completion.
View Audit 27821
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