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Corrective Action Plans

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Jackson Housing Commission
MI
Questioned Costs Special Tests & Provisions Procurement, Suspension & Debarment
Finding 2022-004 ? Lack of Data Available to Audit the Federal Allowable Activities, Allowable Costs, Cash Management, Procurement or Special Tests and Provisions Compliance Requirements (Other Matter) Capital Fund Program ? Assistance Listing No. 14.872; Grant period ? fiscal year ended March 31, 2...
Finding 2022-004 ? Lack of Data Available to Audit the Federal Allowable Activities, Allowable Costs, Cash Management, Procurement or Special Tests and Provisions Compliance Requirements (Other Matter) Capital Fund Program ? Assistance Listing No. 14.872; Grant period ? fiscal year ended March 31, 2022 Corrective Action The Commission will maintain, and make available for audit, data applicable to the Capital Fund Program Allowable Activities, Allowable Costs, Cash Management, Procurement and Special Tests and Provisions compliance requirements. Laurie Ingram, Executive Director, has assumed the responsibility of maintaining and making available for audit, data applicable to the Capital Fund Program Allowable Activities, Allowable Costs, Cash Management, Procurement and Special Tests and Provisions compliance requirements and expects the deficiencies which led to this Finding to be resolved by February 28, 2023.
View Audit 17792
Finding 21334 (2022-003)
Material Weakness 2022
Jackson Housing Commission
MI
HUD Housing Programs Questioned Costs Special Tests & Provisions
Finding 2022-003 ? Lack of Data Available to Audit the Federal Compliance Requirements Applicable to the Section 8 Housing Choice Program (Material Weakness, Potential Material Noncompliance) Section 8 Housing Choice Voucher Program ? Assistance Listing No. 14.871; Grant period ? fiscal year ended M...
Finding 2022-003 ? Lack of Data Available to Audit the Federal Compliance Requirements Applicable to the Section 8 Housing Choice Program (Material Weakness, Potential Material Noncompliance) Section 8 Housing Choice Voucher Program ? Assistance Listing No. 14.871; Grant period ? fiscal year ended March 31, 2022 Corrective Action The Commission will maintain, and make available for audit, data applicable to the Section 8 Housing Choice Voucher Program compliance requirements. Laurie Ingram, Executive Director, has assumed the responsibility of maintaining and making available for audit, data applicable to the Section 8 Housing Choice Voucher Program compliance requirements and expects the deficiencies which led to this Finding to be resolved by February 28, 2023.
View Audit 17792
Finding 21333 (2022-002)
Material Weakness 2022
Jackson Housing Commission
MI
Questioned Costs Special Tests & Provisions Procurement, Suspension & Debarment
Finding 2022-002 ? Lack of Data Available to Audit the Federal Compliance Requirements Applicable to the Public Housing Program (Material Weakness, Potential Material Noncompliance) Public Housing Program ? Assistance Listing No. 14.850a; Grant period ? fiscal year ended March 31, 2022 ...
Finding 2022-002 ? Lack of Data Available to Audit the Federal Compliance Requirements Applicable to the Public Housing Program (Material Weakness, Potential Material Noncompliance) Public Housing Program ? Assistance Listing No. 14.850a; Grant period ? fiscal year ended March 31, 2022 Corrective action The Commission will maintain, and make available for audit, data applicable to the Public Housing Program compliance requirements. Laurie Ingram, Executive Director, has assumed the responsibility of maintaining and making available for audit, data applicable to the Public Housing Program compliance requirements and expects the deficiencies which led to this Finding to be resolved by February 28, 2023.
View Audit 17792
Lafayette Prish School Board
LA
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles
2022-015 Recommendation: The School Board did not adhere to its policies and procedures regarding purchasing documentation. Supporting documentation relating to receipt of goods was not present for some disbursements. The School Board should adhere to their policies and procedures and ensure that...
2022-015 Recommendation: The School Board did not adhere to its policies and procedures regarding purchasing documentation. Supporting documentation relating to receipt of goods was not present for some disbursements. The School Board should adhere to their policies and procedures and ensure that all required documentation is maintained. Corrective Action Plan: To ensure that receipt of goods is properly documented prior to invoice payment, the following process will be implemented effective immediately: (1) As of 7/1/2022, inventory received by each school site will be verified for documentation of receipt (signature) by CNS Office Coordinator/ Accounts Payable, (2) Inventory received without documentation of receipt will be verified with computer entry of inventory received by Area Supervisor assigned to that school; receiving date, quantity received, and price will be verified and signature will be obtained, (3) Documentation of receipt for inventory received that has not been processed for payment will be reviewed by Area Supervisor prior to submission to CNS Office Coordinator for payment, (4) School Site Cafeteria Managers and Technicians have received notification of and training on this requirement, (5) Area Supervisors will review all inventory receipts when conducting routine monitoring, and (6) The CNS Office Coordinator will be the final check to ensure that receipt of goods is properly documented.
View Audit 26549 Questioned Costs: $1
Lafayette Prish School Board
LA
Questioned Costs
2022-014 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 ...
2022-014 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 21330 (2022-009)
Material Weakness 2022
Lafayette Prish School Board
LA
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles
2022-009 Recommendation: The School Board did not adhere to its policies and procedures regarding purchasing documentation. Supporting documentation relating to receipt of goods was not present for some disbursements. The School Board should adhere to their policies and procedures and ensure that...
2022-009 Recommendation: The School Board did not adhere to its policies and procedures regarding purchasing documentation. Supporting documentation relating to receipt of goods was not present for some disbursements. The School Board should adhere to their policies and procedures and ensure that all required documentation is maintained. Corrective Action Plan: To ensure that receipt of goods is properly documented prior to invoice payment, the following process will be implemented effective immediately: (1) As of 7/1/2022, inventory received by each school site will be verified for documentation of receipt (signature) by CNS Office Coordinator/ Accounts Payable, (2) Inventory received without documentation of receipt will be verified with computer entry of inventory received by Area Supervisor assigned to that school; receiving date, quantity received, and price will be verified and signature will be obtained, (3) Documentation of receipt for inventory received that has not been processed for payment will be reviewed by Area Supervisor prior to submission to CNS Office Coordinator for payment, (4) School Site Cafeteria Managers and Technicians have received notification of and training on this requirement, (5) Area Supervisors will review all inventory receipts when conducting routine monitoring, and (6) The CNS Office Coordinator will be the final check to ensure that receipt of goods is properly documented.
View Audit 26549
Finding 21329 (2022-008)
Material Weakness 2022
Lafayette Prish School Board
LA
Questioned Costs
2022-008 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 ...
2022-008 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 21322 (2022-003)
Significant Deficiency 2022
Colorado West, INC and Affiliates
CO
Allowable Costs / Cost Principles Questioned Costs Subrecipient Monitoring
FISCAL YEAR OF FINDING: June 30, 2022 AUDITOR FINDING: 2022-003 FINDING: Reporting and Activities Allowed or Unallowed, Allowable Costs/Cost Principles CFDA No. 93.498 COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution The Organization included direct expenses fro...
FISCAL YEAR OF FINDING: June 30, 2022 AUDITOR FINDING: 2022-003 FINDING: Reporting and Activities Allowed or Unallowed, Allowable Costs/Cost Principles CFDA No. 93.498 COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution The Organization included direct expenses from 2020 and 2021 that had already been included on reporting Period 1. In addition, there was an audit entry recorded for fiscal year 2021 that had not been updated with the Period 3 report calculations. Direct expenses from 2020 and 2021 should not have been included and overstated the direct expenses applied to PRF funding by $170,246. The audit entry not included in the Period 3 revenues, reduced revenue by $110,000 along with a keying difference between general ledger data and the report of approximately $26,000. CLIENT PLANNED ACTION: Amy Cooper, VP of Operations and Aaron Hancey, Interim CFO will establish quality reviewing and approval processes so proper reporting can be done effectively and timely. CLIENT RESPONSIBLE PARTY: John Sheehan, CEO COMPLETION DATE: September 22, 2023
View Audit 26287 Questioned Costs: $1
Finding 21321 (2022-003)
Significant Deficiency 2022
Argentum
VA
Questioned Costs Reporting Significant Deficiency § 200.303
SIGNIFICANT DEFICIENCY ? INTERNAL CONTROL OVER COMPLIANCE U.S. Department of Labor 2022-003 Reporting Recommendation: We recommend that Argentum update its policies and procedures to ensure adequate review and approval over quarterly financial reports. Procedures must also be implemented to main...
SIGNIFICANT DEFICIENCY ? INTERNAL CONTROL OVER COMPLIANCE U.S. Department of Labor 2022-003 Reporting Recommendation: We recommend that Argentum update its policies and procedures to ensure adequate review and approval over quarterly financial reports. Procedures must also be implemented to maintain documentation supporting such procedures and submit the required report in timely manner. Explanation of disagreement with audit finding: There is no disagreement with audit finding. Action taken in response to finding: Argentum experienced high staff turnover in 2021 through midyear 2022 which impacted the implementation of corrective actions for this finding during the first half of 2022. Argentum established a documented review process for financial reports for the last two quarters in 2022 prepared by the Grants Manager and approved by Staff Accountant. Argentum will develop an internal documented process for review and approval of performance reports separately from ETA WIPS review and approval process. Performance reports will be prepared by the Program Director and approved by VP of Workforce Development. Name of the contact person responsible for corrective action: Janet Andrews Program Director and Ashante Abubakar Vice President Workforce Development Planned completion date for corrective action plan: September 30, 2023
View Audit 24347
Finding 21319 (2022-001)
Significant Deficiency 2022
Argentum
VA
Allowable Costs / Cost Principles Questioned Costs Significant Deficiency § 200.303
SIGNIFICANT DEFICIENCY ? INTERNAL CONTROL OVER COMPLIANCE U.S. Department of Labor 2022-001 Allowable Costs Recommendation: We recommend that Argentum establish policies and procedures to support a system of internal control that requires the review and approval of employee time spent on a time...
SIGNIFICANT DEFICIENCY ? INTERNAL CONTROL OVER COMPLIANCE U.S. Department of Labor 2022-001 Allowable Costs Recommendation: We recommend that Argentum establish policies and procedures to support a system of internal control that requires the review and approval of employee time spent on a timely basis to ensure charges made to Federal awards for salaries and benefits are accurate, allowable, and properly allocated. Explanation of disagreement with audit finding: There is no disagreement with audit finding. Action taken in response to finding: Argentum experienced high staff turnover in 2021 through midyear 2022 which created challenges in ensuring consistent application of internal controls for employee time review and approvals. Since April 2022, Argentum has implemented corrective actions and a dedicated staff has been ensuring procedures for review and approval of employee time spend on the federal award are followed. Name of the contact person responsible for corrective action: Saara Dillard Grants Manager and Ashante Abubakar Vice President of Workforce Development Planned completion date for corrective action plan: September 30, 2023
View Audit 24347
Finding 21300 (2022-001)
Significant Deficiency 2022
Kankakee Community College District 520
IL
Questioned Costs
SEE CORRECTIVE ACTION PLAN
SEE CORRECTIVE ACTION PLAN
View Audit 21689
Mecklenburg County
NC
Questioned Costs Subrecipient Monitoring Eligibility
Department of Agriculture Pass-through Entity: North Carolina Department of Health and Human Services Program Name: Supplemental Nutrition Assistance Program Federal Assistance Listing Number: 10.561 ...
Department of Agriculture Pass-through Entity: North Carolina Department of Health and Human Services Program Name: Supplemental Nutrition Assistance Program Federal Assistance Listing Number: 10.561 Non-Material Non-Compliance - Eligibility Finding 2022-004 Corrective Action Plan: I. Training a. The Quality and Training unit within the Economic Services Division (ESD) will review the findings and create and deliver training to staff that determine SNAP eligibility and their supervisors and managers to address the specific errors identified during this audit, including but not limited to appropriate documentation of the completed and signed DSS-8207 or electronically generated ePASS application. This training will be delivered by the end of the third quarter of fiscal year 2023. b. NC FAST Certification for Core Functions and Level One FNS policy is required by NC DHHS and completed in the NC FAST Learning Gateway for all staff that determine SNAP eligibility. This is a staggered process initiated by NC DHHS. Mecklenburg County began this process in September 2021 with all new hires obtaining NC FAST Certification within 90 days of their hire. Existing staff that determine SNAP eligibility were enrolled in January 2022 and will complete this training within 18 months to meet all state requirements. c. In December 2022 Sr. Quality & Training Specialists were realigned to provide direct policy support to assigned teams. The assignment of specific Sr. Quality and Training Specialists to work directly with certain teams will enhance the relationship between Q&T, Eligibility staff and their Supervisors, with the goal of improving quality and timeliness of work. This realignment will more easily enable Sr. Quality & Training staff to correct errors identified through the second party review process and share those findings with the worker and their Supervisor for learning and accountability purposes. d. Managers will review quality sampling results with supervisors quarterly to follow up on errors addressed, trainings completed and progress with individual Corrective Action Plans. II. Process Improvement - A new Quality Assurance team will be created to validate the second party review process across all DSS divisions. This process will involve sampling records that have gone through the second party review process at the divisional level to ensure the review was accurate and that any errors were corrected. This team will also align second party review findings to audit findings to determine if training or process improvement strategies may improve quality. The team should be hired and standard operating procedures drafted during the 4th quarter of FY23. Person responsible: Jim Wright, Sr. Social Services Manager Ellese Massey, Social Services Manager Estimated date of completion: June 30, 2023
View Audit 21439
Finding 21285 (2022-002)
Material Weakness 2022
Mecklenburg County
NC
Internal Control / Segregation of Duties Questioned Costs Subrecipient Monitoring
U.S. Department of Health and Human Services Pass-through Entity: North Carolina Department of Health and Human Services Program Name: Medical Assistance Federal A...
U.S. Department of Health and Human Services Pass-through Entity: North Carolina Department of Health and Human Services Program Name: Medical Assistance Federal Assistance Listing Number: 93.778 Material Weakness and Non-Material Non-Compliance - Eligibility Finding 2022-002 Corrective Action Plan: I. Training a. The Quality and Training unit within the Economic Services Division (ESD) will review the findings and create and deliver training to staff that determine Medicaid eligibility and their supervisors and managers to address the specific errors identified during this audit, including but not limited to completing exparte determinations for eligibility when SSA terminates SSI eligibility, sending the 5097 to verify self-attest wages, properly documenting and reacting to IV-D non-cooperation, correct verification and documentation, and performing the required electronic verifications to complete an application or review. This training will be delivered by the end of the third quarter of fiscal year 2023. b. NC FAST Certification for Core Functions and Level One Medicaid policy is required by NC DHHS and completed in the NC FAST Learning Gateway for all staff that determine Medicaid eligibility. This is a staggered process initiated by NC DHHS. Mecklenburg County began this process in September 2021 with all new hires obtaining NC FAST Certification within 90 days of their hire. Existing staff that determine Medicaid eligibility were enrolled in January 2022 and will complete this training within 18 months to meet all state requirements. II. Process Improvement Strategies a. The division is continuing to hire Eligibility Specialist positions that will manage Medicaid cases. These added resources will help alleviate current workload challenges faced by existing staff and allow for a more thorough review of work being completed. b. In December 2022 Sr. Quality & Training Specialists were realigned to provide direct policy support to assigned teams. The assignment of specific Sr. Quality and Training Specialists to work directly with certain teams will enhance the relationship between Q&T, Eligibility staff and their Supervisors, with the goal of improving quality and timeliness of work. This realignment will more easily enable Sr. Quality & Training staff to correct errors identified through the second party review process and share those findings with the worker and their supervisor for learning and accountability purposes. c. A new Quality Assurance team will be created to validate the second party review process across all DSS divisions. This process will involve sampling records that have gone through the second party review process at the divisional level to ensure the review was accurate and that any errors were corrected. This team will also align second party review findings to audit findings to determine if training or process improvement strategies may improve quality. The team should be hired and standard operating procedures drafted by the 4th quarter of FY23. Ill. Quality Sampling and Accountability a. The Quality and Training Unit will complete monthly quality sampling for Medicaid. Error trends will be shared with the managers and their supervisors, who will work collaboratively with Quality & Training staff to coordinate appropriate strategies to train and coach staff to mitigate errors moving forward. b. Supervisors will review specific quality sampling results with their staff. The supervisor will, when necessary and appropriate, address continued errors using an individual Corrective Action Plan with the worker to include refresher training, additional second party review and/or initiating the formal documentation process. c. Managers will review quality sampling results with supervisors quarterly to follow up on errors addressed, trainings completed and progress with individual Corrective Action Plans. Person responsible: Jim Wright, Sr. Social Services Manager Ellese Massey, Social Services Manager Estimated date of completion: June 30, 2023
View Audit 21439 Questioned Costs: $1
Finding 21281 (2022-003)
Significant Deficiency 2022
Mecklenburg County
NC
Questioned Costs Subrecipient Monitoring Eligibility
U.S. Department of Health and Human Services Pass-through Entity: North Carolina Department of Health and Human Services Program Name: Temporary Assistance for Needy Families Federal Assistance Listing Number: 93.558 ...
U.S. Department of Health and Human Services Pass-through Entity: North Carolina Department of Health and Human Services Program Name: Temporary Assistance for Needy Families Federal Assistance Listing Number: 93.558 Significant Deficiency - Eligibility Finding 2022-003 Corrective Action Plan: I. Quality Sampling and Accountability a. In December 2022 Sr. Quality & Training Specialists were realigned to provide direct policy support to assigned teams. The assignment of specific Sr. Quality and Training Specialists to work directly with certain teams will enhance the relationship between Q&T, Eligibility staff and their Supervisors, with the goal of improving quality and timeliness of work. This realignment will more easily enable Sr. Quality & Training staff to correct errors identified through the second party review process and share those findings with the worker and their Supervisor for learning and accountability purposes. b. The Quality and Training Unit will complete monthly quality sampling for TANF. Error trends will be shared with the managers and their supervisors, who will work collaboratively with Quality & Training staff to coordinate appropriate strategies to train and coach staff to mitigate errors moving forward. c. Supervisors will review specific quality sampling results with their staff. The supervisor will, when necessary and appropriate, address continued errors using an individual Corrective Action Plan with the worker to include refresher training, additional second party review and/or initiating the formal documentation process. d. Managers will review quality sampling results with supervisors quarterly to follow up on errors addressed, trainings completed and progress with individual Corrective Action Plans II. Process Improvement - A new Quality Assurance team will be created to validate the second party review process across all DSS divisions. This process will involve sampling records that have gone through the second party review process at the divisional level to ensure the review was accurate and that any errors were corrected. This team will also align second party review findings to audit findings to determine if training or process improvement strategies may improve quality. The team should be hired and standard operating procedures drafted by 4th quarter of FY23. Person responsible: Jim Wright, Sr. Social Services Manager Ellese Massey, Social Services Manager Estimated date of completion: June 30, 2023
View Audit 21439
Finding 21262 (2022-002)
Material Weakness 2022
Tohono O'Odham Community College
AZ
Reporting Questioned Costs Student Financial Aid
TOCC RESPONSE TO 2022-002 Submission of Single Audit Reports (Material Weakness). We agree with the finding. To improve TOCC?s financial reporting process and ensure timely completion of our annual single report, the TOCC will take the following steps: 1. The Dean of Finance, Controller, and an add...
TOCC RESPONSE TO 2022-002 Submission of Single Audit Reports (Material Weakness). We agree with the finding. To improve TOCC?s financial reporting process and ensure timely completion of our annual single report, the TOCC will take the following steps: 1. The Dean of Finance, Controller, and an additional contracted expert are developing and implementing a project plan that outlines all necessary tasks and timelines for completion. That information will be used by the President and Administrative Council in a report to the Board of Trustees semi-annually; 2. The group will arrange regular check-ins and progress reviews to ensure that all tasks are on track. 3. TOCC will make more use of the Data Management System?s technology and automation tools to streamline the process of financial reporting, reduce the workload, and decrease potential for human error resulting from manual processes; 4. To ensure compliance with the latest financial regulations and requirements, administration will provide finance and accounting staff with needed training and professional development. 5. Additional accounting support has been and will be employed to review procedures and to assist with tasks as the need indicates. 6. TOCC?s adherence to this corrective action plan will ensure that the audit will be completed by the single audit deadline of March 31, 2024.
View Audit 19831
Finding 21247 (2022-001)
Significant Deficiency 2022
Huron Intermediate School District
MI
Questioned Costs Allowable Costs / Cost Principles § 200.430
Huron Intermediate School District respectfully submits the following corrective action plan for the year ended June 30, 2022 Auditor: Anderson, Tuckey, Bernhardt, & Doran, P.C. 715 E. Frank St. Caro, MI 48723 Audit Period: Year ended June 30, 2022 District Contact Person: Candice Halifax, Di...
Huron Intermediate School District respectfully submits the following corrective action plan for the year ended June 30, 2022 Auditor: Anderson, Tuckey, Bernhardt, & Doran, P.C. 715 E. Frank St. Caro, MI 48723 Audit Period: Year ended June 30, 2022 District Contact Person: Candice Halifax, Director of Finance and Carrie Brabant, Special Education Accountant 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. Finding ? Federal Award Programs Audit Finding 2022-001 ? Significant Deficiency in Internal Control over Compliance Recommendation: The District should adhere to documented time and effort reporting procedures and maintain effective internal controls that ensure salaries and wages allocated to federal cost objectives are based on records that accurately reflect the work performed. Action to be taken: The School District will review the time and effort reporting and align it with the staff federal cost objectives on a quarterly basis to ensure the documentation accurately reflects the work performed.
View Audit 19434 Questioned Costs: $1
Finding 21246 (2022-003)
Material Weakness 2022
Crisis Assistance Center, Inc. Dba Community Assistance Center
TX
Questioned Costs Material Weakness Reporting
Finding #2022-003 ? Material Weakness and Other Noncompliance Applicable federal program: U. S. Department of the Treasury Passed through Montgomery County, Texas COVID-19 ? Emergency Rental Assistance Program Assistance Listing #: 21.023 Contract Number: CARES ERA Contract Year: 07/01/21 ? 06/...
Finding #2022-003 ? Material Weakness and Other Noncompliance Applicable federal program: U. S. Department of the Treasury Passed through Montgomery County, Texas COVID-19 ? Emergency Rental Assistance Program Assistance Listing #: 21.023 Contract Number: CARES ERA Contract Year: 07/01/21 ? 06/30/22 Recommendation: Community Assistance Center should establish written policies and procedures and provide training to its employees related to review and approval of all billings and reconciling between the client tracking system and the general ledger. Planned corrective action: The Board of Directors hired a new CEO in 2022. In addition, the CEO hired a new Director of Finance. The CEO and Director of Finance are working with the Board of Directors? Finance Committee to update policies and procedures to address these findings with a primary focus on revenue recognition and grant recording, tracking/reconciliation and reporting. Responsible officer: Chief Executive Officer, Jennifer Huffine Estimated completion date: June 8, 2023
View Audit 19985
Harris County Hospital District
TX
Allowable Costs / Cost Principles Questioned Costs Procurement, Suspension & Debarment
Finding Number: 2022-001 Management?s Corrective Action Plan: Management will review procedures regarding receipt accruals for purchase orders to ensure only amounts received are receipted into the system. Responsible Official: Kari McMichael, Vice President - Controller Estimated Completion Date: P...
Finding Number: 2022-001 Management?s Corrective Action Plan: Management will review procedures regarding receipt accruals for purchase orders to ensure only amounts received are receipted into the system. Responsible Official: Kari McMichael, Vice President - Controller Estimated Completion Date: Procedures will be reviewed and processes corrected by February 28, 2023.
View Audit 18927 Questioned Costs: $1
Finding 21241 (2022-001)
Significant Deficiency 2022
Arts Academy in the Woods
MI
Questioned Costs Significant Deficiency Special Tests & Provisions
Finding Number: 2022-001 Condition: Payroll was paid to a contractor under prevailing wage provisions, but the required certified payrolls were not received from the contractor. Planned Corrective Action: The Academy will require certified payrolls to be provided for any future payroll paid under co...
Finding Number: 2022-001 Condition: Payroll was paid to a contractor under prevailing wage provisions, but the required certified payrolls were not received from the contractor. Planned Corrective Action: The Academy will require certified payrolls to be provided for any future payroll paid under construction contracts where federal funds are used to finance the expenditure. Contact person responsible for corrective action: Cynthia Schwark Anticipated Completion Date: 11/15/2022
View Audit 18655
The Shire, Inc.
MD
Questioned Costs Reporting
Recommendation: Training of staff should be performed to bring the staff up to date with the implementation of all EIV system compliance requirements. Action Taken: The Shire, Inc. did not retain EIV information because in their opinion they had more current and detailed information on clients' fina...
Recommendation: Training of staff should be performed to bring the staff up to date with the implementation of all EIV system compliance requirements. Action Taken: The Shire, Inc. did not retain EIV information because in their opinion they had more current and detailed information on clients' financial status than EIV provided; however, The Shire, Inc. will retain the EIV information in the tenant file as required.
View Audit 18513
Finding 21233 (2022-001)
Material Weakness 2022
The Shire, Inc.
MD
Questioned Costs HUD Housing Programs Reporting
Recommendation: In conjunction with The Shire, Inc. and their local HUD field office, it was determined that the related party should invoice the Organization for project expenses on a monthly basis. In turn,The Shire, Inc. should pay the invoice amount on a monthly basis. Action Taken: The auditor...
Recommendation: In conjunction with The Shire, Inc. and their local HUD field office, it was determined that the related party should invoice the Organization for project expenses on a monthly basis. In turn,The Shire, Inc. should pay the invoice amount on a monthly basis. Action Taken: The auditors have worked with the auditee in conjunction with their local HUD field office to determine a course of action. All parties agreed with the recommendation to avoid unauthorized distributions.
View Audit 18513 Questioned Costs: $1
Finding 21232 (2022-001)
Significant Deficiency 2022
Independent School District No. 831
MN
Internal Control / Segregation of Duties Questioned Costs Special Tests & Provisions
SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE ? FEDERAL COMMUNICATIONS COMMISSION ? COVID-19 ? EMERGENCY CONNECTIVITY FUND PROGRAM ? FEDERAL ALN 32.009 2022-001 Internal Control Over Compliance With Special Tests and Provisions Requirements Finding Summary 47 CFR ? 54.1711 require...
SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE ? FEDERAL COMMUNICATIONS COMMISSION ? COVID-19 ? EMERGENCY CONNECTIVITY FUND PROGRAM ? FEDERAL ALN 32.009 2022-001 Internal Control Over Compliance With Special Tests and Provisions Requirements Finding Summary 47 CFR ? 54.1711 requires that Independent School District No. 831 (the District) only seek support for eligible equipment provided to students and school staff who would otherwise lack connected devices sufficient to engage in remote learning. The District did not have sufficient controls in place within its Emergency Connectivity Fund Program to assure compliance with federal special tests and provisions requirements. Corrective Action Plan Actions Planned ? The District will review its procedures relating to special tests and provisions requirements specifically relating to eligible equipment for which the District could seek reimbursement to ensure compliance in the future with any additional federal awards. Official Responsible ? Chrissy Rehnberg-Eide, Director of Business Services. Planned Completion Date ? April 30, 2023. Disagreement With or Explanation of Finding ? The District is in agreement with this finding. Plan to Monitor ? The District?s Director of Business Services will ensure appropriate controls are in place to verify the District?s compliance with federal special tests and provisions requirements.
View Audit 23248
Finding 21231 (2022-003)
Material Weakness 2022
Purdue University
IN
Material Weakness Reporting Matching / Level of Effort / Earmarking § 200.303
2022-003 Federal Agency: Department of Education Federal Program: COVID-19 Education Stabilization Fund Assistance Listing Number: 84.425F Condition The University did not properly design or implement an effective internal control system to ensure HEERF reports were properly completed and posted....
2022-003 Federal Agency: Department of Education Federal Program: COVID-19 Education Stabilization Fund Assistance Listing Number: 84.425F Condition The University did not properly design or implement an effective internal control system to ensure HEERF reports were properly completed and posted. Views of Responsible Officials and Planned Corrective Actions PFW Contact Person Responsible for Corrective Action: Ron Herrell, Director of Financial Aid Contact Phone Number: 260-481-6242 The PFW Office of Financial Aid Director will complete the quarterly reports and a dual review process will be implemented to ensure accuracy. The quarterly report will be updated on the HEERF site and sent to the Assistant Director of Enrollment and Institutional Scholarships to post. The information posted will be compared to the reports submitted quarterly. Anticipated Completion Date: February 2023 Once the Corrective Action Plan is completed, Purdue Internal Audit will conduct a follow-up review to ensure the corrective action plan is fully implemented and being followed consistently. PNW Contact Person Responsible for Corrective Action: Michael Biel, Executive Director of Financial Aid Contact Phone Number: 219-989-2510 PNW acknowledges that, while it had the appropriate Institutional HERF reporting completed, they missed updating the required student portion questions and answers that get posted to the reporting webpage. Once that was discovered, it was corrected in April 2022. PNW has ensured that the process now identifies looking at both the combined (updated) reporting PDF and the questions and answers that are required to be posted to the reporting webpage. PNW has spent all of its HEERF funding and no further reporting except the final annual report should be required. Completion Date: April 2022 Once the Corrective Action Plan is completed, Purdue Internal Audit will conduct a follow-up review to ensure the corrective action plan is fully implemented and being followed consistently.
View Audit 18358
Finding 21209 (2022-003)
Significant Deficiency 2022
Career and Recovery Resources, Inc.
TX
Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.302 § 200.303
2022-003 Compliance and Internal Controls over Allowable Costs and Earmarking (Significant Deficiency) Assistance Listing Number 64.033 VA Supportive Services for Veteran Families, A Supportive Services for Veteran Families ? Shallow Subsidy, and COVID ? 19 VA Supportive Services for Veteran Famili...
2022-003 Compliance and Internal Controls over Allowable Costs and Earmarking (Significant Deficiency) Assistance Listing Number 64.033 VA Supportive Services for Veteran Families, A Supportive Services for Veteran Families ? Shallow Subsidy, and COVID ? 19 VA Supportive Services for Veteran Families 2020-2021 and 2021-2022 Funding U.S. Department of Veteran Affairs Recommendation: The Agency should establish and follow an allowable indirect allocation policy based on identifiable measures. The indirect costs charged to the grant can be substantiated by actual costs incurred. Corrective Action: Management will ensure the indirect allocation policy is correct, and actual and allowable costs will substantiate the indirect charge to grants. Responsible Party: Controller and Chief Operating Officer Date Expected to be Corrected: Immediately
View Audit 23531 Questioned Costs: $1
Finding 21197 (2022-002)
Significant Deficiency 2022
Feeding South Dakota
SD
Internal Control / Segregation of Duties Questioned Costs Allowable Costs / Cost Principles § 200.303
Finding 2022-002 Federal Agency Name: Department of Agriculture Passed through State of South Dakota Department of Education Program Name: Emergency Food Assistance Program (TEFAP) CFDA# 10.568,10.569 Finding Summary: Emergency Food Assistance Program (TEFAP) pounds distributed to passthrough ag...
Finding 2022-002 Federal Agency Name: Department of Agriculture Passed through State of South Dakota Department of Education Program Name: Emergency Food Assistance Program (TEFAP) CFDA# 10.568,10.569 Finding Summary: Emergency Food Assistance Program (TEFAP) pounds distributed to passthrough agencies didn't agree to underlying inventory reports. This resulted in monthly draw requests to be misstated. Responsible Individuals: Christy Carr, Chief Financial Officer Corrective Action Plan: Internal controls have been revised to include additional cross referencing of distributions reporting. As well as additional training for employees involved in the process and updated standard operating procedures.
View Audit 23414
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