Corrective Action Plans

Finding 21442 (2022-004)

Significant Deficiency 2022

CA

Questioned Costs Student Financial Aid Subrecipient Monitoring § 200.303

U.S. Department of Education 2022-004: Student Financial Assistance Cluster ? 240 Days Outstanding Check ? Assistance Listing Number: Various Recommendation: We recommend the College to update its procedures and procedures for processing and monitoring refund checks to ensure compliance with the Tit...

U.S. Department of Education 2022-004: Student Financial Assistance Cluster ? 240 Days Outstanding Check ? Assistance Listing Number: Various Recommendation: We recommend the College to update its procedures and procedures for processing and monitoring refund checks to ensure compliance with the Title IV requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: During the 2021-22 aid year, the financial aid and fiscal services departments have been working hard together to clean up and streamline the process by which we handle stale-dated ?financial aid checks? (Title-IV funds processed through BankMobile) as well as ?student refund checks? (non-Title IV funds processed through our district office). In our review, we found that three students had Title IV aid incorrectly processed as ?student refund checks? whose initial disbursement date was more than 240 days before the date of discovery. As a result, we reported those checks to the auditors when asked for outstanding Title IV checks. We have taken the following actions in response to this item: ? We have developed a ?Time Out / Reversal? workgroup that includes members of both the financial aid and fiscal services department to ensure that reissuance of checks does not occur automatically (pre-existing, but this workgroup allows us to address this issue). ? We have trained the workgroup members specifically on the importance of the 240 day limit. Implemented by September 2022. ? We continue to improve the communication between the financial aid and fiscal services. department. We currently hold meetings every two weeks to bring up any common issues and solve problems related to the administration. Implemented by September 2022. Name(s) of the contact person(s) responsible for corrective action: Alysa Borelli, Dean of Enrollment and Student Services. Planned completion date for corrective action plan: The corrective action plan was implemented by August of 2022.

View Audit 62600 Questioned Costs: $1

Finding 21439 (2022-002)

Significant Deficiency 2022

Town of East Hartford, Connecticut

CT

Questioned Costs Reporting Significant Deficiency

2022-002 COVID-19 American Rescue Plan Act Local Fiscal Recovery ? Assistance Listing No. 21.027 Recommendation: We recommend that the Town implement a control to ensure an independent review of the financial reports is performed by an individual other than the preparer to verify accuracy and com...

2022-002 COVID-19 American Rescue Plan Act Local Fiscal Recovery ? Assistance Listing No. 21.027 Recommendation: We recommend that the Town implement a control to ensure an independent review of the financial reports is performed by an individual other than the preparer to verify accuracy and completeness prior to submission to the State of Connecticut Office of Policy and Management. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The audit discovered that inaccurate reporting to the U.S. Department of the Treasury occurred in the financial report for the period September 30, 2021, December 30, 2021 and the reporting periods thereafter. The Grants Manager has been notified of this breakdown in internal control and the inaccuracy of the reports to the U.S. Department of the Treasury due to the timing of running the Munis report of expenditures. Going forward, the Grants Manager will ensure the Munis actuals reflect all transactions for the period and will ensure that all payrolls, fringe benefits and account payable runs have occurred prior to drafting the financial report for review and signature by Finance. Finance will independently run the Munis report of actual expenditures to confirm and validate the draft report to the U.S. Department of the Treasury and will serve as the final approver and signatory prior to submission. Name of the contact persons responsible for corrective action: Melissa McCaw, Director of Finance, and Kim Cummings, Assistant Director of Finance. Planned completion date for corrective action plan: February 1, 2023

View Audit 23345

Finding 21437 (2022-001)

Material Weakness 2022

Kirby School District 140

IL

Reporting Questioned Costs

Finding Number: 2022-001 Finding Synopsis: Condition: Per the Illinois State Board of Education (ISBE) guidelines for electronic expenditure reporting, quarterly expenditure reports must be submitted to ISBE within 20 calendar days of the reporting period end date. First and...

Finding Number: 2022-001 Finding Synopsis: Condition: Per the Illinois State Board of Education (ISBE) guidelines for electronic expenditure reporting, quarterly expenditure reports must be submitted to ISBE within 20 calendar days of the reporting period end date. First and third quarter expenditure reports for the U.S. Department of Education COVID-19 Elementary and Secondary School Relief grant were submitted late. Recommendation: Implement controls to ensure that these quarterly federal expenditure reports are filed on a timely basis. Action Steps: Due to turnover of staff at the School, these quarterly federal expenditure reports were not filed on a timely basis. New staff have been formally trained on the requirements and these reports will be filed on a timely basis. Contact Person(s): Mike Andershak, Director of Business Services, 708-532-6462 Anticipated Completion Date: Completed

View Audit 21215

Finding 21422 (2022-001)

Significant Deficiency 2022

Cook County School District 104

IL

Questioned Costs Reporting

The District will implement a process to track the submission time of the data collection form and audit package.

View Audit 19267

Finding 21415 (2022-001)

Significant Deficiency 2022

Trinity Manor Senior Non-Profit Corporation

MI

Questioned Costs HUD Housing Programs Significant Deficiency

Trinity Manor Senior Non-Profit Corporation respectfully submits the following corrective action plan for the year ended December 31, 2022. Auditor: Maner Costerisan 2425 E. Grand River Avenue, Suite 1 Lansing, MI 48912 Audit Period: Year ended December 31, 2022 Corporation Contact Person: Shannon H...

Trinity Manor Senior Non-Profit Corporation respectfully submits the following corrective action plan for the year ended December 31, 2022. Auditor: Maner Costerisan 2425 E. Grand River Avenue, Suite 1 Lansing, MI 48912 Audit Period: Year ended December 31, 2022 Corporation Contact Person: Shannon Hilbrecht, Accounting Manager at the Management Agent The findings from the December 31, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. Finding ? Federal Award Findings and Questioned Costs Finding 2022-001: Considered a significant deficiency in internal control over compliance. Recommendation: The Corporation should pay back the $18,000 with a deposit to the replacement reserve account. Action to be Taken: The Corporation concurs with the facts of this finding, has already paid back the $18,000 to the replacement reserve account during 2023, and is implementing procedures to prevent this in the future.

View Audit 23093 Questioned Costs: $1

Finding 21414 (2022-005)

Significant Deficiency 2022

School District of the City of St. Louis

MO

Questioned Costs Special Tests & Provisions Subrecipient Monitoring

Finding 2022-005 Personnel Responsible For Corrective Action: Cheryl Vannoy, Deputy Superintendent, Accountability, Data & Technology Services Anticipated Completion Date: June 30, 2023 Corrective Action Plan: The Information Technology Department will schedule a call with the ECF consultant, the Fi...

Finding 2022-005 Personnel Responsible For Corrective Action: Cheryl Vannoy, Deputy Superintendent, Accountability, Data & Technology Services Anticipated Completion Date: June 30, 2023 Corrective Action Plan: The Information Technology Department will schedule a call with the ECF consultant, the Financial Management Office, and the Fiscal Control Office by July 15, 2023 to discuss all necessary paperwork that will be submitted to the Financial Management and Fiscal Control Offices 30 days prior to the final submission deadline to ensure that all payment requests can be submitted in the allotted time period, and give the Finance Offices understanding of what the reimbursement amount will be. The ECF consultant will copy the Chief Financial Officer, Finance Director, Grants Manager, and Fiscal Control Director on his/her submission.

View Audit 18333

Finding 21413 (2022-004)

Significant Deficiency 2022

School District of the City of St. Louis

MO

Questioned Costs Special Tests & Provisions Subrecipient Monitoring

Finding 2022-004 Personnel Responsible For Corrective Action: Cheryl Vannoy, Deputy Superintendent, Accountability, Data & Technology Services Anticipated Completion Date: June 30, 2023 Corrective Action Plan: During the revise Information Technology reclamation process, students with ECF devices th...

Finding 2022-004 Personnel Responsible For Corrective Action: Cheryl Vannoy, Deputy Superintendent, Accountability, Data & Technology Services Anticipated Completion Date: June 30, 2023 Corrective Action Plan: During the revise Information Technology reclamation process, students with ECF devices that do not return the device will be noted in SIS to not have returned an ECF device. The device will be locked through the Moysle system and can be traceable, and the student?s profile in SIS will indicate that they are eligible to receive a District only device that is retained at each school site if the student/family doesn?t start a payment plan to pay for the device that was not returned.

View Audit 18333

Finding 21412 (2022-003)

Significant Deficiency 2022

School District of the City of St. Louis

MO

Equipment & Real Property Management Questioned Costs Subrecipient Monitoring

Finding 2022-003 Personnel Responsible For Corrective Action: Cheryl Vannoy, Deputy Superintendent, Accountability, Data & Technology Services Anticipated Completion Date: June 30, 2023 Corrective Action Plan: The Information Technology Department will revise the Technology Issue and Reclamation Pla...

Finding 2022-003 Personnel Responsible For Corrective Action: Cheryl Vannoy, Deputy Superintendent, Accountability, Data & Technology Services Anticipated Completion Date: June 30, 2023 Corrective Action Plan: The Information Technology Department will revise the Technology Issue and Reclamation Plan to include two reconciliation periods, one after technology issuance in the summer/fall, and the other after technology reclamation in the spring/summer, to ensure that all contracts and documentation accounted for have the correct corresponding contract in the devices profile in the database where the documents are kept.

View Audit 18333

Finding 21393 (2022-002)

Significant Deficiency 2022

Housing Authority of the City of Paterson

NJ

Questioned Costs HUD Housing Programs Eligibility

Corrective Action Plan For the year ended March 31, 2022 U.S. Department of Housing and Urban Development: The Housing Authority of the City of Paterson respectfully submits the following corrective action plan for the year ended March 31, 2022. Auditor: Novogradac and Company, LLP Certifi...

Corrective Action Plan For the year ended March 31, 2022 U.S. Department of Housing and Urban Development: The Housing Authority of the City of Paterson respectfully submits the following corrective action plan for the year ended March 31, 2022. Auditor: Novogradac and Company, LLP Certified Public Accountants 1144 Hooper Avenue Suite 203 Toms River, New Jersey 08753 The findings from the March 31, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Financial Statement Findings Reference 2022-001: Criteria: In accordance with N.J.S.A. 46:30B and the Uniform Unclaimed Property Act of the State of New Jersey, all property, including any income or increment derived there from, less any lawful charges, whether located in this state or another state, that is held, issued, owing in the ordinary course of a holder's business and has remained unclaimed by the owner for more than three years after it became payable or distributable is presumed abandoned, and is subject to custody of the state as unclaimed property. Additionally, HUD requires PHA?s to conform to state escheatment laws related to unclaimed tenant utility reimbursements. Condition: The Authority has unclaimed property in stale dated checks that meet that State?s definition. Reference 2022-001 (continued) Context: During our audit, we noted several checks that were either outstanding for greater than a three-year period or determined to be stale dated by management. These checks were made up of housing assistance payments and utility reimbursements, and were recorded as a liability in the Section 8 Housing Choice Vouchers Program. HUD?s regulations require the Authority to follow the State?s escheat laws, which would require the Authority to ultimately consider these checks as unclaimed property, and turn them over to the State Treasurer. Known Questioned Costs: N/A Cause: The Authority did not properly consider state and federal regulations related to unclaimed property. Effect: Due to the stale dated checks being outstanding for greater than a three-year period, they are to be considered unclaimed property in the State of New Jersey. The Authority did not properly identify these outstanding checks as unclaimed property, or follow the proper reporting requirements of the State of New Jersey. Additionally, no stale dated checks were escheated to the State. Recommendation: The Authority should draft and adopt a method of complying with reporting requirements related to unclaimed property in accordance with the State of New Jersey Statutes. Authority Response: The Authority accepts the recommendation of the auditor and has made arrangements to comply with the State of New Jersey Statutes. Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor and has made arrangements to comply with the State of New Jersey Statutes. Irma Gorham is responsible to remedy the deficiency by March 31, 2023. Federal Award Findings and Questioned Costs Finding 2022-002: Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers Program Federal Catalog Numbers: 14.871 Noncompliance ? E. Eligibility - Tenant Files Non Compliance Material to the Financial Statements: No Significant deficiency in Internal Control over Compliance for Eligibility Criteria: Tenant Files. The PHA must do the following: As a condition of admission or continued occupancy, require the tenant and other family member to provide necessary information, documentation, and releases for the PHA to verify income eligibility (24 CFR sections 5.230, 5.609, and 982.516). Finding 2022-002 (continued): Condition: Based upon inspection of the Authority?s files and on discussions with management there were documents that were unavailable for examination at the time of audit. Context: Of a sample size of thirty-six (36) tenant files, the following information was unavailable for examination at the time of audit: ? Verification of income and assets was missing in one (1) file Our sample size is statistically valid. Known Questioned Costs: $11,054 Cause: There is a significant deficiency in internal controls over the compliance for the eligibility type of compliance related to the maintenance of tenant files. The Authority has not properly considered and designed a system of internal controls that reasonably assures the program is in compliance. Effect: The Section 8 Housing Choice Vouchers Program is in non-compliance with the eligibility type of compliance related to the maintenance of tenant files. Recommendation: We recommend the Authority design and implement internal control procedures that will reasonably assure compliance with the Uniform Guidance and the compliance supplement. Authority Response: We agree with the Auditor?s observations on the inspection of the tenant files and will implement internal control procedures that will assure tenant file compliance. Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor on the inspection of tenant files and has made arrangements to comply with the Section 8 Housing Choice Vouchers Program. Irma Gorham is responsible to remedy the deficiency by March 31, 2023. Schedule of Prior Year Audit Findings Reference 2021-001: Observation: During our audit, we noted several checks that were either outstanding for greater than a three-year period or determined to be stale dated by management. These checks were made up of housing assistance payments and utility reimbursements, and were recorded as a liability in the Section 8 Housing Choice Vouchers Program. HUD?s regulations require the Authority to follow the State?s escheat laws, which would require the Authority to ultimately consider these checks as unclaimed property and turn them over to the State Treasurer. Reference 2021-001 (continued): Status: The finding remains open. See Finding 2022-001 above. Sincerely yours, Irma Gorham Executive Director

View Audit 28314 Questioned Costs: $1

Finding 21390 (2022-019)

None 2022

Lafayette Prish School Board

LA

Questioned Costs

2022-019 Recommendation: The Board approved a $750 teacher pay increase effective November 1, 2021, and a $750 instructional employee pay increase effective February 1, 2022. The pay increases became effective during the fiscal year and the calculation to prorate the increase was incorrectly perfo...

2022-019 Recommendation: The Board approved a $750 teacher pay increase effective November 1, 2021, and a $750 instructional employee pay increase effective February 1, 2022. The pay increases became effective during the fiscal year and the calculation to prorate the increase was incorrectly performed. The School Board should ensure that salary increases given during the fiscal year are correctly calculated and paid. Corrective Action Plan: The Employee Services Department will have all salaries reviewed after they are set up in the accounting system. Connie Morvant, HR Generalist, will complete this function moving forward. All 2022-2023 hires have been audited and corrected. John Mouton, Director of Employee Services, and Eryn Hollier, Coordinator of Employee Services will review the salary schedule when updates are made. Also, when having to calculate salary increases or raises for a specific group of people during the year, the raise will be calculated according to the individual employees? number of working days remaining on their contract for the year. Employee Services will also consult Business Services as we have done in the past to ensure the raises and salaries are calculated correctly.

View Audit 26549 Questioned Costs: $1

Finding 21389 (2022-018)

None 2022

Lafayette Prish School Board

LA

Questioned Costs

2022-018 Recommendation: There were inadequate controls over documentation in personnel files. Supporting documentation relating to education necessary to meet minimum job requirements and experience are not being properly maintained in the personnel files. The School Board should adhere to their...

2022-018 Recommendation: There were inadequate controls over documentation in personnel files. Supporting documentation relating to education necessary to meet minimum job requirements and experience are not being properly maintained in the personnel files. The School Board should adhere to their policies and procedures and ensure that all required documentation is maintained. Corrective Action Plan: Moving forward, Pam Belmore has been assigned the task of auditing personnel files to ensure the correct experience and education information is in the files. She is starting with the grant-funded positions first, per Anthony Mouton?s suggestion. Also, Madeline Guilbeau, Employee Services data Technician, has been given the role of checking certification requirements for non-teaching/non-instructional personnel. Some employees are given a grace period of 60 to 90 days to pass different certification/licensure exams. Ms. Guilbeau will be responsible for ensuring that these employees meet said requirements. She will begin with ensuring that all grant-funded employees are up to date and then move on to other employees.

View Audit 26549 Questioned Costs: $1

Finding 21388 (2022-017)

None 2022

Lafayette Prish School Board

LA

Questioned Costs Cash Management Internal Control / Segregation of Duties

2022-017 Recommendation: The School Board requested grant reimbursement for amounts paid by the self-insurance fund to cover claims for COVID-19 hospitalizations. In accordance with grant guidelines, the funds may be used to implement public health protocols, such as COVID-19 testing and vaccinati...

2022-017 Recommendation: The School Board requested grant reimbursement for amounts paid by the self-insurance fund to cover claims for COVID-19 hospitalizations. In accordance with grant guidelines, the funds may be used to implement public health protocols, such as COVID-19 testing and vaccination, meant to decrease the spread of COVID-19. Payment for hospitalizations to treat infections does not appear to be allowable within the grant guidelines of implementing public health protocols. The School Board should implement policies and procedures to ensure that all expenditures under grant programs are allowable under grant guidelines. Corrective Action Plan: The Lafayette Parish School System (LPSS) Self-Funded Group Health Insurance fund paid $756,609 in hospitalization claims that were directly caused by Covid-19 according to the hospitals that provided hospitalization services to our employees. Had the Covid-19 pandemic not occurred, LPSS would not have experienced an increase in claim expenses that were directly caused by Covid-19 which is categorically tracked by hospitals. During the covid pandemic, LPSS had several conference calls with Louisiana Department of Education (LDOE) representatives concerning the allowability of Covid Testing, Vaccinations and Covid Hospitalizations. The objective was to remain compliant with all federal guidelines concerning these special funds. After many hours of conference calls and consultations with LDOE staff, we were informed these expenditures were allowed in addition to a written response. In anticipation of these charges, LPSS submitted an ESSER II budget to the LDOE, which included Covid Hospitalization claims, and the budget was approved. Based on LDOE?s budget approval and prior verbal and written responses, LPSS staff believed they were clear to proceed and recover from these unplanned Covid-19 hospitalization expenditures. As a result of this audit finding, LPSS will appeal to the LDOE and the Federal Government for relief and an eventual inclusion of guidelines for self-funded entities such as LPSS. Unlike other school districts, LPSS is self-insured and assumes the financial risks and obligation of each employee?s medical and prescription claims. We believe the writers of the federal guidelines / FAQs may not have been privy to the operational affairs of school districts that are self-insured to carve out language specific to our operations. On December 13, 2022, a request for review was sent to LDOE in response to this audit finding. The LDOE plans to utilize their resources and contacts while enlisting the help of their contracted attorneys who specialize in federal grants to provide an initial opinion on the allowability of Covid Hospitalization expenditures. It may take several months before an official response is provided by the Federal Government.

View Audit 26549 Questioned Costs: $1

Finding 21386 (2022-013)

Material Weakness 2022

Lafayette Prish School Board

LA

Questioned Costs

2022-013 Recommendation: The Board approved a $750 teacher pay increase effective November 1, 2021, and a $750 instructional employee pay increase effective February 1, 2022. The pay increases became effective during the fiscal year and the calculation to prorate the increase was incorrectly perfo...

2022-013 Recommendation: The Board approved a $750 teacher pay increase effective November 1, 2021, and a $750 instructional employee pay increase effective February 1, 2022. The pay increases became effective during the fiscal year and the calculation to prorate the increase was incorrectly performed. The School Board should ensure that salary increases given during the fiscal year are correctly calculated and paid. Corrective Action Plan: The Employee Services Department will have all salaries reviewed after they are set up in the accounting system. Connie Morvant, HR Generalist, will complete this function moving forward. All 2022-2023 hires have been audited and corrected. John Mouton, Director of Employee Services, and Eryn Hollier, Coordinator of Employee Services will review the salary schedule when updates are made. Also, when having to calculate salary increases or raises for a specific group of people during the year, the raise will be calculated according to the individual employees? number of working days remaining on their contract for the year. Employee Services will also consult Business Services as we have done in the past to ensure the raises and salaries are calculated correctly.

View Audit 26549

Finding 21385 (2022-012)

Material Weakness 2022

Lafayette Prish School Board

LA

Questioned Costs

2022-012 Recommendation: There were inadequate controls over documentation in personnel files. Supporting documentation relating to education necessary to meet minimum job requirements and experience are not being properly maintained in the personnel files. The School Board should adhere to their...

2022-012 Recommendation: There were inadequate controls over documentation in personnel files. Supporting documentation relating to education necessary to meet minimum job requirements and experience are not being properly maintained in the personnel files. The School Board should adhere to their policies and procedures and ensure that all required documentation is maintained. Corrective Action Plan: Moving forward, Pam Belmore has been assigned the task of auditing personnel files to ensure the correct experience and education information is in the files. She is starting with the grant-funded positions first, per Anthony Mouton?s suggestion. Also, Madeline Guilbeau, Employee Services data Technician, has been given the role of checking certification requirements for non-teaching/non-instructional personnel. Some employees are given a grace period of 60 to 90 days to pass different certification/licensure exams. Ms. Guilbeau will be responsible for ensuring that these employees meet said requirements. She will begin with ensuring that all grant-funded employees are up to date and then move on to other employees.

View Audit 26549

Finding 21384 (2022-011)

Material Weakness 2022

Lafayette Prish School Board

LA

Questioned Costs Cash Management Internal Control / Segregation of Duties

2022-011 Recommendation: The School Board requested grant reimbursement for amounts paid by the self-insurance fund to cover claims for COVID-19 hospitalizations. In accordance with grant guidelines, the funds may be used to implement public health protocols, such as COVID-19 testing and vaccinati...

2022-011 Recommendation: The School Board requested grant reimbursement for amounts paid by the self-insurance fund to cover claims for COVID-19 hospitalizations. In accordance with grant guidelines, the funds may be used to implement public health protocols, such as COVID-19 testing and vaccination, meant to decrease the spread of COVID-19. Payment for hospitalizations to treat infections does not appear to be allowable within the grant guidelines of implementing public health protocols. The School Board should implement policies and procedures to ensure that all expenditures under grant programs are allowable under grant guidelines. Corrective Action Plan: The Lafayette Parish School System (LPSS) Self-Funded Group Health Insurance fund paid $756,609 in hospitalization claims that were directly caused by Covid-19 according to the hospitals that provided hospitalization services to our employees. Had the Covid-19 pandemic not occurred, LPSS would not have experienced an increase in claim expenses that were directly caused by Covid-19 which is categorically tracked by hospitals. During the covid pandemic, LPSS had several conference calls with Louisiana Department of Education (LDOE) representatives concerning the allowability of Covid Testing, Vaccinations and Covid Hospitalizations. The objective was to remain compliant with all federal guidelines concerning these special funds. After many hours of conference calls and consultations with LDOE staff, we were informed these expenditures were allowed in addition to a written response. In anticipation of these charges, LPSS submitted an ESSER II budget to the LDOE, which included Covid Hospitalization claims, and the budget was approved. Based on LDOE?s budget approval and prior verbal and written responses, LPSS staff believed they were clear to proceed and recover from these unplanned Covid-19 hospitalization expenditures. As a result of this audit finding, LPSS will appeal to the LDOE and the Federal Government for relief and an eventual inclusion of guidelines for self-funded entities such as LPSS. Unlike other school districts, LPSS is self-insured and assumes the financial risks and obligation of each employee?s medical and prescription claims. We believe the writers of the federal guidelines / FAQs may not have been privy to the operational affairs of school districts that are self-insured to carve out language specific to our operations. On December 13, 2022, a request for review was sent to LDOE in response to this audit finding. The LDOE plans to utilize their resources and contacts while enlisting the help of their contracted attorneys who specialize in federal grants to provide an initial opinion on the allowability of Covid Hospitalization expenditures. It may take several months before an official response is provided by the Federal Government.

View Audit 26549

Finding 21370 (2022-003)

Significant Deficiency 2022

Housing Authority of the City of Allentown

PA

Questioned Costs HUD Housing Programs Eligibility

U.S Department of Housing and Urban Development 2022-003 Housing Choice Voucher Program ? Assistance Listing No. 14.871 Recommendation: We recommend the Authority review their process for maintaining 3rd party verification of income, for uploading data to PIC, and for generating HAP amendment letter...

U.S Department of Housing and Urban Development 2022-003 Housing Choice Voucher Program ? Assistance Listing No. 14.871 Recommendation: We recommend the Authority review their process for maintaining 3rd party verification of income, for uploading data to PIC, and for generating HAP amendment letters. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Create a third party verification policy and procedure SOP. Name(s) of the contact person(s) responsible for corrective action: Doryan Campo Planned completion date for corrective action plan: April 2023

View Audit 19402 Questioned Costs: $1

Finding 21369 (2022-002)

Significant Deficiency 2022

Housing Authority of the City of Allentown

PA

HUD Housing Programs Questioned Costs Significant Deficiency

U.S Department of Housing and Urban Development 2022-002 Housing Choice Voucher Program ? Assistance Listing No. 14.871 Recommendation: We recommend the Authority review their processes for maintaining documentation for tenant selection from the waiting list. Explanation of disagreement with audit f...

U.S Department of Housing and Urban Development 2022-002 Housing Choice Voucher Program ? Assistance Listing No. 14.871 Recommendation: We recommend the Authority review their processes for maintaining documentation for tenant selection from the waiting list. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Create a waiting list management SOP. Name(s) of the contact person(s) responsible for corrective action: Aida Nu?ez Planned completion date for corrective action plan: April 2023

View Audit 19402

Finding 21368 (2022-001)

Material Weakness 2022

Housing Authority of the City of Allentown

PA

Questioned Costs HUD Housing Programs Material Weakness

U.S Department of Housing and Urban Development 2022-001 Housing Choice Voucher Program ? Assistance Listing No. 14.871 Recommendation: We recommend the Authority review their procedures for performing QC inspections in a timely manner. Explanation of disagreement with audit finding: The Housing Aut...

U.S Department of Housing and Urban Development 2022-001 Housing Choice Voucher Program ? Assistance Listing No. 14.871 Recommendation: We recommend the Authority review their procedures for performing QC inspections in a timely manner. Explanation of disagreement with audit finding: The Housing Authority disagrees with the finding. We employ a third party vendor to conduct QC inspections. Due to the Pandemic we were unable to secure a vendor without a backlog. Additionally, the HA had a waiver. Action taken in response to finding: To avoid future backlogs secure vendor several month in advance. Name(s) of the contact person(s) responsible for corrective action: Aida Nu?ez Planned completion date for corrective action plan: September, 2023

View Audit 19402

Finding 21367 (2022-003)

Significant Deficiency 2022

Crawford Memorial Hospital

IL

Questioned Costs Reporting Significant Deficiency

COVID-19 Provider Relief Funding Recommendation: We recommend the Hospital design controls to ensure that reporting is completing in accordance with latest HHS guidelines.. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to fi...

COVID-19 Provider Relief Funding Recommendation: We recommend the Hospital design controls to ensure that reporting is completing in accordance with latest HHS guidelines.. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Hospital will ensure that controls are put into place to present lost revenues in accordance with HHS guidelines. Name of the contact person responsible for corrective action: Al White, CFO. Planned completion date for corrective action plan: February 1, 2023

View Audit 19464

Finding 21358 (2022-001)

None 2022

Port Angeles School District No. 121

WA

Allowable Costs / Cost Principles Questioned Costs Subrecipient Monitoring

Finding ref number: 2022-001 Finding caption: The District overcharged indirect costs and fringe benefits to the Education Stabilization Fund Program. Name, address, and telephone of District contact person: Kira Acker 905 West 9th Street Port Angeles WA 98363 360-565-3755 Corrective action the a...

Finding ref number: 2022-001 Finding caption: The District overcharged indirect costs and fringe benefits to the Education Stabilization Fund Program. Name, address, and telephone of District contact person: Kira Acker 905 West 9th Street Port Angeles WA 98363 360-565-3755 Corrective action the auditee plans to take in response to the finding: The district has removed all 2022-2023 payroll expenses associated with fringe benefits charged against ESSER III. In addition, the unrestricted indirect percentage rate of 13.17% will be charged against the remaining ESSER III reimbursements. Anticipated date to complete the corrective action: 6/1/2023

View Audit 18481 Questioned Costs: $1

Finding 21357 (2022-001)

Significant Deficiency 2022

Hrca Housing for Elderly, Inc. D/b/a Jack Satter House

MA

HUD Housing Programs Internal Control / Segregation of Duties Questioned Costs

U.S. Department of Housing and Urban Development 2022-001: Section 8 Housing Assistance Payments Program ? Assistance Listing No. 14.195 Recommendation: Management should review its internal control procedures to ensure proper oversight over the payroll disbursement process surrounding earned time p...

U.S. Department of Housing and Urban Development 2022-001: Section 8 Housing Assistance Payments Program ? Assistance Listing No. 14.195 Recommendation: Management should review its internal control procedures to ensure proper oversight over the payroll disbursement process surrounding earned time payouts. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Upon realization of the overpayment, Human Resource (HR) and Payroll have developed a new process where the hourly rates are to be verified and validated prior to the processing of an earned time payout. This process is for all employees that remain employed but are no longer eligible to accrue earned time, thus requiring their earned time to be paid out. On the bi-weekly HR changes worksheet, HR will denote what the hourly rate should be upon pay out of the earned time. Payroll will then cross-check the hourly rate and the earned time hours prior to processing payroll. Name(s) of the contact person(s) responsible for corrective action: Jonathan Allia, Vice President of Finance Planned completion date for corrective action plan: August 1, 2022 If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Jonathan Allia, Vice President of Finance at 617-971-5762.

View Audit 20747 Questioned Costs: $1

Finding 21354 (2022-001)

Material Weakness 2022

Alton School District

NH

Internal Control / Segregation of Duties Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.430

The district has hired an additional person to help with grant reporting. Part of the job is to keep track of the grant funded employees making sure we are receiving either timecards, PARS, or Semi-certifications for the employee's time worked in the grant. Name of Contact Person and Completion Date...

The district has hired an additional person to help with grant reporting. Part of the job is to keep track of the grant funded employees making sure we are receiving either timecards, PARS, or Semi-certifications for the employee's time worked in the grant. Name of Contact Person and Completion Date: Name 1: Heidi Duford Anticipated Completion Date - 6/30/2024

View Audit 18760 Questioned Costs: $1

Finding 21349 (2022-001)

Material Weakness 2022

Germantown Csd

NY

Allowable Costs / Cost Principles Questioned Costs Cash Management

Finding 2022-001 ? Allowable Costs/Cost Principles The District concurs with the finding 2022-001. Corrective Action: The District understands the importance of compliance with all federal grants and will make the appropriate steps to ensure compliance. Moving forward, the District will develop a mo...

Finding 2022-001 ? Allowable Costs/Cost Principles The District concurs with the finding 2022-001. Corrective Action: The District understands the importance of compliance with all federal grants and will make the appropriate steps to ensure compliance. Moving forward, the District will develop a monthly sign off for all teachers to complete if any of their salary is being covered under any Federal grant. This documentation will be housed will all grants applications and resources for annual review. Contact Person: Ryan Smith, School Business Administrator 518-537-6281 rsmith@germantowncsd.org

View Audit 18048

Finding 21345 (2022-003)

Significant Deficiency 2022

City and County of Honolulu

HI

Questioned Costs HUD Housing Programs

Finding No. 2022-003: Eligibility (Significant Deficiency - Internal Control Over Compliance) Audit Recommendation: We recommend the City be more diligent in following its policies and procedures for tracking, documenting and performing HQS inspections and taking appropriate action timely when an...

Finding No. 2022-003: Eligibility (Significant Deficiency - Internal Control Over Compliance) Audit Recommendation: We recommend the City be more diligent in following its policies and procedures for tracking, documenting and performing HQS inspections and taking appropriate action timely when an owner fails to correct HQS deficiencies identified. Administration?s Comments: The City will follow policies and procedures to ensure tracking, documenting and performing HQS inspections and timely appropriate actions are taken when owner fails to correct HQS deficiencies. Anticipated Completion Date: Effective immediately (March 2023)

View Audit 17972 Questioned Costs: $1

Finding 21336 (2022-003)

Significant Deficiency 2022

Hope School District

AR

Reporting Questioned Costs Cash Management

We will contact DESE for guidance regarding this matter and implement proper controls over program expenditures. Misti Flowers, District Treasurer June 1, 2023 Action Started June 30, 2023 Action completed

View Audit 17870 Questioned Costs: $1

Corrective Action Plans

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