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Corrective Action Plans

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Finding 22666 (2022-005)
Material Weakness 2022
YWCA Apartments, Inc.
CA
Questioned Costs HUD Housing Programs Procurement, Suspension & Debarment
Finding # 2022-005 (Internal Control Deficiencies) Questioned Costs: N/A Comments on Findings and Recommendation: The Corporation acknowledges its inadvertent oversight in not obtaining advance HUD approval of the March 1, 2021 Assignment of Leases with YWCA Golden Gate Silicon Valley (YWCA GCSV) ...
Finding # 2022-005 (Internal Control Deficiencies) Questioned Costs: N/A Comments on Findings and Recommendation: The Corporation acknowledges its inadvertent oversight in not obtaining advance HUD approval of the March 1, 2021 Assignment of Leases with YWCA Golden Gate Silicon Valley (YWCA GCSV) (the ?Assignment?). Actions Planned on the Finding: The Corporation plans to rescind the Assignment no later than December 31, 2022, and will obtain advance HUD approval for the appointment of a management agent to manage the commercial leases in the future. The Corporation?s oversight was uncharacteristic and an anomalous situation, therefore the Corporation disagrees that the oversight is indicative of internal control deficiencies.
View Audit 18368 Questioned Costs: $1
YWCA Apartments, Inc.
CA
Questioned Costs HUD Housing Programs Procurement, Suspension & Debarment
Finding # 2022-004 (Unauthorized Management Fees) Questioned Costs: $161,786 Response Indicator: Change from ?Disagee? to ?Agree? Comments on Findings and Recommendation: The Corporation acknowledges its inadvertent oversight in not obtaining advance HUD approval of the March 1, 2021 Assignment o...
Finding # 2022-004 (Unauthorized Management Fees) Questioned Costs: $161,786 Response Indicator: Change from ?Disagee? to ?Agree? Comments on Findings and Recommendation: The Corporation acknowledges its inadvertent oversight in not obtaining advance HUD approval of the March 1, 2021 Assignment of Leases with YWCA Golden Gate Silicon Valley (YWCA GGSV) (the ?Assignment?). Actions Planned on the Finding: The Corporation plans to rescind the Assignment no later than December 31, 2022, and will obtain advance HUD approval for the appointment of a management agent to manage the commercial leases in the future. The Corporation will seek approval from HUD for the payment of $161,786 to YWCA GGSV pursuant to the Assignment as compensation for commercial management services.
View Audit 18368 Questioned Costs: $1
YWCA Apartments, Inc.
CA
HUD Housing Programs Questioned Costs Procurement, Suspension & Debarment
Finding # 2022-002 (Unauthorized Distribution of Project Assets) Questioned Costs: $161,786 Response Indicator: Change from ?Disagee? to ?Agree? Comments on Findings and Recommendation: The Corporation acknowledges its inadvertent oversight in not obtaining advance HUD approval of the March 1, 20...
Finding # 2022-002 (Unauthorized Distribution of Project Assets) Questioned Costs: $161,786 Response Indicator: Change from ?Disagee? to ?Agree? Comments on Findings and Recommendation: The Corporation acknowledges its inadvertent oversight in not obtaining advance HUD approval of the March 1, 2021 Assignment of Leases with YWCA Golden Gate Silicon Valley (YWCA GGSV) (the ?Assignment?). Actions Planned on the Finding: The Corporation plans to rescind the Assignment no later than December 31, 2022, and will seek approval from HUD for the assignment of $161,786 in commercial rents to YWCA GGSV pursuant to the Assignment.
View Audit 18368 Questioned Costs: $1
Finding 22662 (2022-001)
Material Weakness 2022
YWCA Apartments, Inc.
CA
Questioned Costs Procurement, Suspension & Debarment HUD Housing Programs
Finding # 2022-001 (Internal Control Deficiencies) Questioned Costs: N/A Comments on Findings and Recommendation: The Corporation acknowledges its inadvertent oversight in not obtaining advance HUD approval of the March 1, 2021 Assignment of Leases with YWCA Golden Gate Silicon Valley (YWCA GGSV) ...
Finding # 2022-001 (Internal Control Deficiencies) Questioned Costs: N/A Comments on Findings and Recommendation: The Corporation acknowledges its inadvertent oversight in not obtaining advance HUD approval of the March 1, 2021 Assignment of Leases with YWCA Golden Gate Silicon Valley (YWCA GGSV) (the ?Assignment?). Actions Planned on the Finding: The Corporation plans to rescind the Assignment no later than December 31, 2022, and will obtain advance HUD approval for any such assignments in the future. The Corporation?s oversight was uncharacteristic and an anomalous situation, therefore the Corporation disagrees that the oversight is indicative of internal control deficiencies.
View Audit 18368
Finding 22641 (2022-006)
Material Weakness 2022
Brandon-Evansville Public Schools Isd 2098
MN
Internal Control / Segregation of Duties Questioned Costs Material Weakness § 200.326
2022-006 Special Provisions ? Wage Rate Requirements Federal agency: U.S. Department of Education Federal program title: Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D, and 84.425U Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): S425C220015...
2022-006 Special Provisions ? Wage Rate Requirements Federal agency: U.S. Department of Education Federal program title: Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D, and 84.425U Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): S425C220015, S425D220045, and S425C220045 Award Period: July 1, 2021 ? June 30, 2022 Type of Finding: Material Weakness in Internal Control over Compliance Recommendation: We recommend that the District consider any contracts for capital expenditures for applicability of Davis Bacon Act wage rate requirements prior to awarding the project and entering into the contract. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Action Taken in Response to Finding: The District will implement a policy to consider any contracts for capital expenditures for applicability of Davis Bacon Act wage rate requirements prior to awarding the project and entering into the contract. Name of the Contact Person Responsible for Corrective Action Plan: Kate Fernholz, Business Manager Planned Completion Date for Corrective Action Plan: June 30, 2023
View Audit 18413
Business Education in Science and Technology for New Americans, Inc.
NY
Questioned Costs Special Tests & Provisions Student Financial Aid
FINDING: 2022-001 Return of Title IV Funds Federal Agency / Federal Program: U.S. Department of Education / Student Financial Assistance Cluster Subject: Special Tests and Provisions (N) CFDA Number: Federal Pell Program ? 84.063 The School agrees with the finding. Planned Corrective Actio...
FINDING: 2022-001 Return of Title IV Funds Federal Agency / Federal Program: U.S. Department of Education / Student Financial Assistance Cluster Subject: Special Tests and Provisions (N) CFDA Number: Federal Pell Program ? 84.063 The School agrees with the finding. Planned Corrective Action Plan: The School performed the RT24?s in a timely manner and then requested from its third party servicer to return the necessary funds. The third party servicer failed to return them. Upon discovery, the School terminated its relationship with the servicer. The School will update its policies and procedures to ensure timely returns. Responsible for corrective action: Galina Shumskaya Anticipated completion date: September 30, 2023
View Audit 18477 Questioned Costs: $1
Finding 22623 (2022-002)
Significant Deficiency 2022
Association of Village Council Presidents Regional Housing Authority
AK
Questioned Costs
2021?002 Jeff Lowrey, CFO Management agrees with the finding. Management intends to devote necessary attention to timely filing of reports. To be implemented immediately.
2021?002 Jeff Lowrey, CFO Management agrees with the finding. Management intends to devote necessary attention to timely filing of reports. To be implemented immediately.
View Audit 17924
Finding 22622 (2022-002)
Significant Deficiency 2022
Parc Residential Options, Inc., Project No. 072-Hd045
IL
Internal Control / Segregation of Duties Questioned Costs HUD Housing Programs
2022-002 Section 811 ? New Construction ? Capital Advance Program ? Supportive Housing for Persons with Disabilities ? CFDA No. 14.181 Recommendation: To establish proper internal control over security deposit refunds, the Corporation should design and implement the necessary procedures to ensure th...
2022-002 Section 811 ? New Construction ? Capital Advance Program ? Supportive Housing for Persons with Disabilities ? CFDA No. 14.181 Recommendation: To establish proper internal control over security deposit refunds, the Corporation should design and implement the necessary procedures to ensure the move-out notifications are provided to the accounting office in a timely manner and ensure the tenant's security deposit is processed and refunded within 30 days of the move-out date. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management will monitor future move-outs to ensure the security deposits are processed and refunded within 30 days of the move-out date. Name(s) of the contact person(s) responsible for corrective action: Debbie Congdon Planned completion date for corrective action plan: In process
View Audit 17873
Finding 22620 (2022-002)
Significant Deficiency 2022
Parc Place, Inc., Project No. 072-Hd112
IL
Internal Control / Segregation of Duties Questioned Costs HUD Housing Programs
2022-002 Section 811 ? New Construction ? Capital Advance Program ? Supportive Housing for Persons with Disabilities ? CFDA No. 14.181 Recommendation: To establish proper internal control over security deposit refunds, the Corporation should design and implement the necessary procedures to ensure th...
2022-002 Section 811 ? New Construction ? Capital Advance Program ? Supportive Housing for Persons with Disabilities ? CFDA No. 14.181 Recommendation: To establish proper internal control over security deposit refunds, the Corporation should design and implement the necessary procedures to ensure the move-out notifications are provided to the accounting office in a timely manner and ensure the tenant's security deposit is processed and refunded within 30 days of the move-out date. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management will monitor future move-outs to ensure the security deposits are processed and refunded within 30 days of the move-out date. Name(s) of the contact person(s) responsible for corrective action: Debbie Congdon Planned completion date for corrective action plan: In process
View Audit 17872
Finding 22618 (2022-002)
Significant Deficiency 2022
Parc Developmental Homes, Inc., Project No 072-11104
IL
Internal Control / Segregation of Duties Questioned Costs HUD Housing Programs
2022-002 Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects ? CFDA No. 14.155 Recommendation: To establish proper internal control over security deposit refunds, the Corporation should design and implement the necessary procedures to ensure the move-out notif...
2022-002 Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects ? CFDA No. 14.155 Recommendation: To establish proper internal control over security deposit refunds, the Corporation should design and implement the necessary procedures to ensure the move-out notifications are provided to the accounting office in a timely manner and ensure the tenant's security deposit is processed and refunded within 30 days of the move-out date. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management will monitor future move-outs to ensure the security deposits are processed and refunded within 30 days of the move-out date. Name(s) of the contact person(s) responsible for corrective action: Debbie Congdon Planned completion date for corrective action plan: In process
View Audit 22171
Finding 22614 (2022-001)
Significant Deficiency 2022
Aurora Housing Authority
CO
Special Tests & Provisions Questioned Costs HUD Housing Programs
Finding 2022-001 Federal Agency Name: US Department of Housing and Urban Development Program Name: Section 8 Housing Choice Vouchers CFDA # 14.871/14.879 Significant Deficiency in Internal Control over Compliance and Noncompliance Finding Summary: Aurora Housing Authority did not perform any quality...
Finding 2022-001 Federal Agency Name: US Department of Housing and Urban Development Program Name: Section 8 Housing Choice Vouchers CFDA # 14.871/14.879 Significant Deficiency in Internal Control over Compliance and Noncompliance Finding Summary: Aurora Housing Authority did not perform any quality control re-inspections during the year. Responsible Individuals: Tania Morris, Director of Assisted Housing Corrective Action Plan: The Assisted Housing Department promoted two Lead Housing Specialists to Compliance Manager positions. The Compliance Managers oversee quality control for all programs and follow-up as necessary with corrections and staff training. The Managers are completing internal and external training to ensure they are knowledgeable regarding program regulations and rules. Addressing staffing needs in the Assisted Housing department continues to be an obstacle. However, we are implementing technology to improve efficiency and process paperwork with minimal delays. The department has also added additional support staff by creating two new Office Assistant positions. We are diligently committed to being fully staffed and trying innovative techniques to attract and maintain skilled Housing Specialists. Anticipated Completion Date: Ongoing.
View Audit 22118
Finding 22613 (2022-003)
Significant Deficiency 2022
Aurora Housing Authority
CO
Special Tests & Provisions Questioned Costs HUD Housing Programs
Finding 2022-003 Federal Agency Name: US Department of Housing and Urban Development Program Name: Section 8 Moderate Rehabilitation CFDA # 14.856 Significant Deficiency in Internal Control over Compliance and Noncompliance Finding Summary: Aurora Housing Authority?s controls were partially not in p...
Finding 2022-003 Federal Agency Name: US Department of Housing and Urban Development Program Name: Section 8 Moderate Rehabilitation CFDA # 14.856 Significant Deficiency in Internal Control over Compliance and Noncompliance Finding Summary: Aurora Housing Authority?s controls were partially not in place for completing the biannual inspections. Responsible Individuals: Tania Morris, Director of Assisted Housing Corrective Action Plan: Effective December 31, 2022 the Aurora Housing Authority?s administration of all Section 8 Moderate Rehabilitation (MR) programs ended. Closing out the last MR program will allow the Assisted Housing Department the opportunity to focus on improving quality control and enhancing services for the remaining vital Section 8 programs. Anticipated Completion Date: December 31, 2022
View Audit 22118
Finding 22612 (2022-002)
Significant Deficiency 2022
Aurora Housing Authority
CO
HUD Housing Programs Questioned Costs Eligibility
Finding 2022-002 Federal Agency Name: US Department of Housing and Urban Development Program Name: Section 8 Moderate Rehabilitation CFDA # 14.856 Significant Deficiency in Internal Control over Compliance and Noncompliance Finding Summary: Aurora Housing Authority?s controls in place for completing...
Finding 2022-002 Federal Agency Name: US Department of Housing and Urban Development Program Name: Section 8 Moderate Rehabilitation CFDA # 14.856 Significant Deficiency in Internal Control over Compliance and Noncompliance Finding Summary: Aurora Housing Authority?s controls in place for completing reexaminations were not in place during 2022. Responsible Individuals: Tania Morris, Director of Assisted Housing Corrective Action Plan: Effective December 31, 2022 the Aurora Housing Authority?s administration of all Section 8 Moderate Rehabilitation (MR) programs ended. Closing out the last MR program will allow the Assisted Housing Department the opportunity to focus on improving quality control and enhancing services for the remaining vital Section 8 programs. Anticipated Completion Date: December 31, 2022
View Audit 22118
Finding 22609 (2022-001)
Material Weakness 2022
The Family Health Center of Georgia, Inc.
GA
Special Tests & Provisions Questioned Costs Subrecipient Monitoring
Corrective Action Plan January 9, 2023 Health Resources and Services Admin...
Corrective Action Plan January 9, 2023 Health Resources and Services Administration The Family Health Centers of Georgia, Inc. respectfully submit the following corrective action plan for the year ended May 31, 2022: CohnReznick LLP 1301 Avenue of the Americas New York, NY 10019 Audit Period: May 31, 2022 The findings from the May 31, 2022, schedule of findings and questioned costs are discussed below. The finding is numbered consistently with the number in the schedule. FINDING- FEDERAL AWARDS PROGRAM AUDIT U.S. Department of Health and Human Services, Health Center Cluster Programs (Assistance Listing Number 93.224/93.527/COVID-19 93.224) MATERIAL WEAKNESS Finding 2022-001 - Special Tests and Provisions Recommendation: We recommend that proper training be given to employees and that sliding fee discounts be reviewed by a supervisor on a periodic basis to ensure compliance with the sliding fee scale. We recommend that the Center improve the implementation of their policy regarding keeping and maintaining the patient's proof of income or self-attestation regarding their income. Action Taken: The organization revised its policy and procedures, trained its employees, and restmctured the processes for the sliding fee program including strengthening monitoring, and hired a new coordinator. Completion Date: These changes were implemented in January 2022. No non-compliance issues were detected by the auditors during the period subsequent to the implementation of these changes. If the Health Resources and Services Administration has questions regarding this plan, please call William Bledsoe, CFO at 404-756-8743.
View Audit 21914
Finding 22608 (2022-001)
Significant Deficiency 2022
Unified School District No. 315
KS
Allowable Costs / Cost Principles Questioned Costs
FINDINGS - FEDERAL AWARD SIGNIFICANT DEFICIENCY 2022-001 - Education Stabilization Fund - 84.425D - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Recommendation We recommend that the District review its controls and policies to ensure that only actual amounts incurred are claimed ...
FINDINGS - FEDERAL AWARD SIGNIFICANT DEFICIENCY 2022-001 - Education Stabilization Fund - 84.425D - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Recommendation We recommend that the District review its controls and policies to ensure that only actual amounts incurred are claimed under Federal programs. Action Taken by USD 315 Only actual salary and actual fixed costs expenditures will be claimed under Federal programs from this date forward . Any estimates will be used for budgeting purposes only. All expenditures entered by the bookkeeper will be reviewed by the business manager for accuracy in a timely manner.
View Audit 21927
Finding 22607 (2022-002)
Significant Deficiency 2022
Brighter Tomorrows, Inc.
NY
Special Tests & Provisions Questioned Costs HUD Housing Programs
2022-002. Special Tests and Provisions United States Department of Housing and Urban Development: Continuum of Care Program Assistance Listing No. 14.267 Condition: Comparable rents for the area were not documented and maintained in tenant files to provide documentation of compliance with the criter...
2022-002. Special Tests and Provisions United States Department of Housing and Urban Development: Continuum of Care Program Assistance Listing No. 14.267 Condition: Comparable rents for the area were not documented and maintained in tenant files to provide documentation of compliance with the criteria. Recommendation: The Organization should implement procedures for supervisor review and approval of tenant files to ensure all proper documentation to support reasonable rent is maintained. Corrective Action: The Organization will implement procedures to ensure all proper documentation to support reasonable rent is maintained in tenant files. Responsible Contact Person(s): Dolores Kordon, Executive Director, will be responsible for resolving this matter. TENTATIVE Anticipated Completion Date: December 31, 2023. Contact Information: Dolores Kordon, Executive Director Brighter Tomorrows, Inc. P.O. Box 706 Shirley, New York 11967
View Audit 22860
Finding 22558 (2022-001)
Significant Deficiency 2022
South Central Alabama Regional Housing Authority
AL
Questioned Costs HUD Housing Programs Significant Deficiency
CORRECTIVE ACTION PLAN November 8, 2022 Birmingham Office Public Housing Division Medical Form Building 950 22nd Street North Suite 900 Birmingham, AL 35203 Dear Sir or Madam: The following details the Corrective Action Plan recommended for the March 31, 2022 audit: Name and address of independe...
CORRECTIVE ACTION PLAN November 8, 2022 Birmingham Office Public Housing Division Medical Form Building 950 22nd Street North Suite 900 Birmingham, AL 35203 Dear Sir or Madam: The following details the Corrective Action Plan recommended for the March 31, 2022 audit: Name and address of independent public accounting firm: Moody & Company P. 0. Box 698 Odenville, AL 35120 PART III. FEDERAL AWARD FINDING AND QUESTIONED COST 2022-001 - Section 8 Housing Choice Vouchers Program CFDA Number: 14.871 Compliance Requirements: Special Tests and Provisions Condition and Criteria: The PHA must inspect the unit leased to a family at least annually to determine if the unit meets Housing Quality Standards (HQS) and the PHA must conduct quality control re-inspections. The PHA must prepare a unit inspection report (24 CFR sections 982.158(3) and 982.405(b)). For units under HAP contract that fail to meet HQS, the PHA must require the owner to correct any life threatening HQS deficiencies with 24 hours after the inspections and all other HQS deficiencies within 30 calendar days or within a specified PHA-approved extension. If the owner does not correct the cited HQS deficiencies within the specified correction period, the PHA must stop (abate) HAPs beginning no later than the first of the month Page Two following the specified correction period or must terminate the HAP contract. The owner is not responsible for a breach of HQS as a result of the family's failure to pay for utilities for which the family is responsible under the lease or for tenant damage. For family- caused defects, if the family does not correct the cited HQS deficiencies within the specified correction period, the PHA must take prompt and vigorous action to enforce the family obligations (24 CFR sections 982.158(d) and 982.404). Auditors' review of HQS inspections reflected that several inspections failed and were not reinspected within the required time frame. Type of Finding: Significant Deficiency Cause: The internal control structure was not adequate to prevent these deficiencies. Effect: HAP payments were not abated. Questioned Costs: $12,612 Auditors' Recommendation: We recommend the Housing Authority strengthen its internal controls to ensure that HQS deficiencies are corrected within the required time frame. Response to Finding: The Auditors' review reflected a sampling of inspections that were for HCV participants assigned to one coordinator who was about to retire and became complacent in her job responsibilities. The internal control system to prevent this from occurring was affected by a job position change. Corrective Action Plan: An inspection company has already been contracted with to schedule all annual and follow-up inspections for all HCV participants. Additionally, internal controls have been established as part of the new Assistant Director's position. Contact Person Responsible For Corrective Action: Sharon Parker, Executive Director Anticipated Completion Date: Already completed Sincerely, Sharon Parker Executive Director
View Audit 24967 Questioned Costs: $1
Town of West Boylston
MA
Questioned Costs Reporting Internal Control / Segregation of Duties
CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Elementary and Secondary Education The Town of West Boylston, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: ...
CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Elementary and Secondary Education The Town of West Boylston, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Powers & Sullivan, LLC 100 Quannapowitt Parkway, Suite 101 Wakefield, MA 01880 Audit period: July 1, 2021 through June 30, 2022 The finding from the June 30, 2022, schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. DEPARTMENT OF TREASURY COVID-19 Coronavirus State and Local Recovery Funds Federal Assistance Listing Number 21.027 2022-001 ? Reporting to the Federal Government Compliance Requirement: Reporting Type of Finding: Compliance and Internal Control over Compliance ? Other Matter Criteria or Specific Requirement: Grantees must comply with reporting requirements established by the U.S. Treasury that includes the total grant expenditures incurred for the reporting period. Since the Town is a Non-Entitlement Unit that received less than $10 million in funding, the Town was required to submit a project and expenditure report by April 30, 2022, and annually thereafter. Condition: The electronic report the Town submitted to the U.S. Treasury on April 30, 2022 reported the incorrect amount for total expenditures. Questioned Costs: None Reported. Context: The Town filed the required project and expenditure report in a timely manner. However, while submitting the report the Town entered the incorrect amount for total expenditures. Effect: The expenditures reported on the Town?s project and expenditure report did not match the accounting records. Cause: The Town entered the incorrect amount when submitting the report. Recommendation: Management should correct the report in the next reporting submission. Views of Responsible Officials and Planned Corrective Actions: Management made a good faith effort to correctly report its expenditures to the Treasury Department but made an error while filling out the report. Management will rectify the issue with the next submission in accordance with U.S. Department of Treasury?s recommended guidance. If the Oversight Agency has questions regarding this plan, please call Leslie Guertin, Town Accountant at 774-261-4060.
View Audit 19811
Finding 22537 (2022-003)
Material Weakness 2022
Cornerstone Rescue Mission
SD
Questioned Costs Eligibility Material Weakness § 200.303
2022-003 Department of Veteran Affairs Federal Financial Assistance Listing 64.033, 20-SD-136-21, 20-SD-136-22, 10/1/2021-9/30/2022, 10/1/2022 ? 9/30/2023 VA Supportive Services for Veteran Families Program Eligibility Material Weakness in Internal Control over Compliance Finding Summary: Six...
2022-003 Department of Veteran Affairs Federal Financial Assistance Listing 64.033, 20-SD-136-21, 20-SD-136-22, 10/1/2021-9/30/2022, 10/1/2022 ? 9/30/2023 VA Supportive Services for Veteran Families Program Eligibility Material Weakness in Internal Control over Compliance Finding Summary: Six instances were identified in which the participant was not recertified within three months. Responsible Individuals: Teena Conrad, SSVF Program Coordinator Corrective Action Plan: Management has implemented a process for all recertifications to be calculated 90 days from the last recertification date, instead of at 90-day increments from the enrollment date. This will ensure recertification is done within three months. Anticipated Completion Date: April 17, 2023
View Audit 19669
Finding 22536 (2022-001)
Significant Deficiency 2022
Interstate Commission on the Potomac River Basin
MD
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303 § 200.430
Reference Number: 2022-001 Prior Year Finding: No Federal Agency: U.S. Environmental Protection Agency Federal Program: Water Pollution Control Assistance Listing Number: 66.419 Award Number and Year: I-98339417 (10/1/2021 ? 9/30/2022) Compliance Requirement: Allowable Cost/Cost Principles ? Time an...
Reference Number: 2022-001 Prior Year Finding: No Federal Agency: U.S. Environmental Protection Agency Federal Program: Water Pollution Control Assistance Listing Number: 66.419 Award Number and Year: I-98339417 (10/1/2021 ? 9/30/2022) Compliance Requirement: Allowable Cost/Cost Principles ? Time and Effort Reporting Type of Finding: Significant Deficiency in Internal Control Over Compliance, Noncompliance Recommendation: The Commission should reevaluate its current process and update internal controls related to time and effort reporting. The Commission should not seek federal reimbursement unless it can substantiate that the time and effort was dedicated to the federal program. Explanation of disagreement with audit finding: There is no disagreement with the audit finding that $582 was improperly charged to EPA 106 Account #802 on one timesheet and not caught because of a change in personnel. ICPRB notes that EPA 106 Account #802 was not overcharged because ICPRB spent $80,000 more on this project than was charged to the federal government. Action taken in response to finding: Hiring of Office Manager to review the formulas used in timesheet entries [Completed February 2023]; Blocking of employees from adding accounts directly into their monthly timesheets without first including the account into the YTD portion of the timesheet software [Underway]. Name(s) of the contact person(s) responsible for corrective action: Michael Nardolilli, Executive Director Planned completion date for corrective action plan: March 2023 If the U.S. Environmental Protection Agency has questions regarding this plan, please call Michael Nardolilli, Executive Director at 301-274-8105.
View Audit 19157 Questioned Costs: $1
Town of York
ME
Questioned Costs School Nutrition Programs
Management?s Response/Corrective Action Plan: The York School Nutrition Department followed recommended USDA & State guidelines to perform meal counting during the COVID 19 period with tick sheets. The data was entered into a spreadsheet so Whitney, the Nutrition Director, could apply for the fundi...
Management?s Response/Corrective Action Plan: The York School Nutrition Department followed recommended USDA & State guidelines to perform meal counting during the COVID 19 period with tick sheets. The data was entered into a spreadsheet so Whitney, the Nutrition Director, could apply for the funding. There were some data entry errors going from the manual sheet to the spreadsheet at the building level. Going forward we are back to using our POS system which declares a name with each and every meal, therefore meal counts are left to the computer system and error-free. We have corrected and moved forward in making sure we are claiming the meals on our sheets. As Tick Sheets are no longer allowable our entries are now accurate and will be moving forward as well.
View Audit 21901
Finding 22497 (2022-001)
Material Weakness 2022
Housing Initiative Partnership INC
MD
Reporting Questioned Costs Allowable Costs / Cost Principles
MANAGEMENT'S RESPONSE TO FINDING 2022-001 WE ARE IN RECEIPT OF THE FINDING REGARDING QUESTIONED COSTS IN THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS CAUSED BY INADVERTENT DOUBLE BILLING OF COSTS FROM TWO DIF...
MANAGEMENT'S RESPONSE TO FINDING 2022-001 WE ARE IN RECEIPT OF THE FINDING REGARDING QUESTIONED COSTS IN THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS CAUSED BY INADVERTENT DOUBLE BILLING OF COSTS FROM TWO DIFFERENT SOURCES, ONE FEDERAL AND ONE NON-FEDERAL. WE TAKE THIS FINDING VERY SERIOUSLY AND WILL TAKE REMEDIES TO PREVENT SUCH AN ERROR FROM OCCURING AGAIN. WE HAVE COMPLETED AN INTERNAL AUDIT TO VERIFY THAT THIS, IN FACT, WAS AN ISOLATED INCIDENT. WITH THE GROWTH OF THE ORGANIZATION OVER THE PAST TWO YEARS, WE HAVE BEEN IN THE PROCESS OF STRENGTHENING OUR POLICIES AND PROCEDURES. THIS IS NO EXCEPTION. ADDITIONAL REVIEW PROCEDURES HAVE BEEN PUT IN PLACE MOVING FORWARD TO RECORD EXPENSE TRANSACTIONS DESIGNATED TO A SPECIFIC GRANT IN OUR ACCOUNTING SYSTEM. BEFORE INVOICES ARE SENT TO THEIR RESPECTIVE REIMBURSEMENT OR REPORTING SOURCE, THEY ARE NOW SENT TO THE ACCOUNTING DEPARTMENT FOR VERIFICATION. THE ACCOUNTING DEPARTMENT THEN FORWARDS THE INVOICE OR COMMUNICATES TO THE EXECUTIVE DIRECTOR OR MANAGEMENT FOR REVIEW AND THEN SENT TO MITIGATE ANY RISK OF RECURRENCE. THIS NEW PROCEDURE WILL BE DOCUMENTED IN AN UPDATE TO OUR ACCOUNTING POLICY MANUAL. THE BOARD FINANCE COMMITTEE WILL MONITOR COMPLIANCE WITH THIS NEW POLICY AS PART OF ITS REGULAR MEETINGS WITH STAFF. HOUSING INITIATIVE PARTNERSHIP ALSO INTENDS TO INCREASE ITS INTERNAL ACCOUNTING STAFFING TO HELP MANAGE ITS GROWTH. HOUSING INITIATIVE PARTNERSHIP DISCLOSED THE DOUBLE BILLING ERROR TO MARYLAND DHCD TO REQUEST GUIDANCE IN REPAIRING THE ISSUE. AT MARYLAND DHCD'S REQUEST, WE HAVE APPLIED $82,955 PAYMENT TO THE COST OF ANOTHER ELIGIBLE PROJECT WHICH AS BEEN DOCUMENTED BY MARYLAND DHCD AS AUTHORIZED.
View Audit 19140 Questioned Costs: $1
Calvary University
MO
Student Financial Aid Questioned Costs Eligibility
FINDING 2022-002 ? Verification Condition Found: The information on the verification worksheet and tax transcript for Parents? AGI, Parents? Taxes Paid, Parent 1 and 2 Earned Income, and Parents? Military/Clergy Housing Allowance did not agree to the amounts reported on the ISIR for one of the twe...
FINDING 2022-002 ? Verification Condition Found: The information on the verification worksheet and tax transcript for Parents? AGI, Parents? Taxes Paid, Parent 1 and 2 Earned Income, and Parents? Military/Clergy Housing Allowance did not agree to the amounts reported on the ISIR for one of the twenty-five students sampled. Corrective Action Plan: The Financial Aid Office updated the income items and recalculated the EFC for the students in question. The amount of Pell the student was eligible to receive was calculated based on the new EFC. $300 was returned to the Department of Education in August 2022. Anticipated Completion Date: The corrective action was completed in August 2022. Contact Person: Samuel Tschetter, Director Student Affairs/Title IX Coordinator 816-322-0110 Ext. 1384
View Audit 21554
Finding 22456 (2022-002)
Significant Deficiency 2022
Tarrant County College District
TX
Questioned Costs Eligibility Significant Deficiency
Finding 2022-002: Verification Type of finding: Significant Deficiency in Internal Controls over Compliance and Compliance Major Program: Student Financial Aid Cluster Recommendation We recommend the financial aid and registrar?s offices review documents of students selected for verification ensure...
Finding 2022-002: Verification Type of finding: Significant Deficiency in Internal Controls over Compliance and Compliance Major Program: Student Financial Aid Cluster Recommendation We recommend the financial aid and registrar?s offices review documents of students selected for verification ensure that all documents required for verification are obtained. Views of Responsible Officials and Planned Corrective Actions Student Financial Aid Services has revised our V4 Federal Verification procedures to require a second authorized staff member to review and approve any V4 Federal Verification documents directly from our imaging system. While it was an option to have the V4 documents reviewed by a second authorized staff member it was not required and often during the peak season campuses would accept, review, and approve V4 documents all at the same time. This change will require one authorized staff member to review documents when they are received from the student and again in our imaging system by a second authorized staff member. We have provided copies of our revised procedures and scheduled staff training. The person responsible for implementing these revised procedures will be the District Director of Student Financial Aid Services.
View Audit 22489 Questioned Costs: $1
Finding 22448 (2022-002)
Significant Deficiency 2022
Community Action Agency of Butte County, Inc.
CA
Questioned Costs Significant Deficiency Internal Control / Segregation of Duties
2022-002 - Tri-Partite Board Composition Upon request from the California Department of Community Services and Development (CSD), the Agency's Board of Directors submitted a signed Letter of Intent to reduce our Board Membership from 12 members to 9 members. The letter was accepted by CSD. In July o...
2022-002 - Tri-Partite Board Composition Upon request from the California Department of Community Services and Development (CSD), the Agency's Board of Directors submitted a signed Letter of Intent to reduce our Board Membership from 12 members to 9 members. The letter was accepted by CSD. In July of2023 the remaining Public Sector Board vacancy was filled, bringing the Board of Directors to their full complement of 9 members comprised of I/3rd Low-Income Representatives, I/3rd Private Representatives and 113rd Public Representatives. Person(s) Responsible: Danny Xin Liu : 6 months 9/18/2023
View Audit 22412
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