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Corrective Action Plans

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Finding 20541 (2022-001)
Significant Deficiency 2022
Lewis & Clark Community College District 536
IL
Questioned Costs
See Corrective Plan
See Corrective Plan
View Audit 21560
Finding 20532 (2022-002)
Material Weakness 2022
City of Cambridge Massachusetts
MA
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303
The City will establish the following procedures to ensure payment requests received from subrecipients are paid within 30 days of receipt of a complete request for reimbursement: 1. Department of Human Service Programs (DHSP) Contract Manager reviews invoices within 5 business days of receipt of re...
The City will establish the following procedures to ensure payment requests received from subrecipients are paid within 30 days of receipt of a complete request for reimbursement: 1. Department of Human Service Programs (DHSP) Contract Manager reviews invoices within 5 business days of receipt of request for reimbursement from subrecipient. a. If invoice is complete, original date of receipt is recorded. b. If invoice is incomplete, subrecipient is notified of items or documentation that is missing and receipt date is updated to reflect date of receipt of complete invoice. 2. Contract Manager approves payment request and submits to DHSP Fiscal staff for processing. 3. Fiscal staff processes and submits to Auditing Department as Priority payment.
View Audit 19296
Finding 20526 (2022-001)
Significant Deficiency 2022
Boys & Girls Clubs of Metro Atlanta, Inc.
GA
Questioned Costs Allowable Costs / Cost Principles Cash Management
Section III ? Major Federal Award Findings and Questioned Costs 2022-001 ? Allowable Costs/Activities Allowed The Organization agrees that turnover within program administration (2 separate principals in two years amidst the Covid pandemic) resulted in a lack of site visits and therefore reduced fid...
Section III ? Major Federal Award Findings and Questioned Costs 2022-001 ? Allowable Costs/Activities Allowed The Organization agrees that turnover within program administration (2 separate principals in two years amidst the Covid pandemic) resulted in a lack of site visits and therefore reduced fidelity between system data and actual headcounts of meals administered. Site visits resumed in fourth quarter of 2022. Further, an additional Grants Administrator was hired and added to the food program as a second principal, which will also provide an additional level of review. Going forward, meals will not be submitted for reimbursement if they cannot be properly documented and accounted for. Responsible Official: Chief Development Officer Anticipated Completion Date: 6/30/2023
View Audit 21513
Cumberland Senior Housing Associates
PA
Questioned Costs Matching / Level of Effort / Earmarking
The Authority has multiple staff with access to MINC to ensure timely entry. The Authority implemented a series of checks and balances with respect to the process of entering information, including internal checklists and additional staff that review checklists to meet compliance.
The Authority has multiple staff with access to MINC to ensure timely entry. The Authority implemented a series of checks and balances with respect to the process of entering information, including internal checklists and additional staff that review checklists to meet compliance.
View Audit 20203
Cumberland Senior Housing Associates
PA
Questioned Costs
The Authority has multiple staff with access to MINC to ensure timely entry. The Authority implemented a series of checks and balances with respect to the process of entering information, including internal checklists and additional staff that review checklists to meet compliance.
The Authority has multiple staff with access to MINC to ensure timely entry. The Authority implemented a series of checks and balances with respect to the process of entering information, including internal checklists and additional staff that review checklists to meet compliance.
View Audit 20203
Finding 20509 (2022-002)
Significant Deficiency 2022
Carolinaeast Health System
NC
Questioned Costs Significant Deficiency Internal Control / Segregation of Duties
Finding 2022-002 ? Allowable Costs, Activities Allowed and Reporting Corrective Action: In future reporting periods, we will ensure that PRF distributions are only used used for expenses to prevent, prepare for, and respond to the coronavirus that have not been reimbursed from other sources or that...
Finding 2022-002 ? Allowable Costs, Activities Allowed and Reporting Corrective Action: In future reporting periods, we will ensure that PRF distributions are only used used for expenses to prevent, prepare for, and respond to the coronavirus that have not been reimbursed from other sources or that other sources are not obligated to reimburse and calculate lost revenues as outlined in the terms and conditions. To make sure this error does not happen again in the future, we will have added additional layers of review to make sure expenses are not reimbursed from other sources. Completion date: Issue Date
View Audit 19062 Questioned Costs: $1
Finding 20508 (2022-001)
Significant Deficiency 2022
Carolinaeast Health System
NC
Questioned Costs Significant Deficiency Internal Control / Segregation of Duties
Finding 2022-001 - Reporting Name of Contact Person: Tammy Sherron, Vice President, Finance/CFO Corrective Action: In future reporting periods, CarolinaEast will calculate lost revenue based on the basis of accounting which the System reports and lacked related controls over compliance. To make su...
Finding 2022-001 - Reporting Name of Contact Person: Tammy Sherron, Vice President, Finance/CFO Corrective Action: In future reporting periods, CarolinaEast will calculate lost revenue based on the basis of accounting which the System reports and lacked related controls over compliance. To make sure this error does not happen again in the future, we will have added additional layers of review for the calculations and data entry. Completion date: Issue Date
View Audit 19062
Finding 20476 (2022-002)
Material Weakness 2022
South Arkansas Developmental Center for Children and Families, Inc.
AR
Questioned Costs Cash Management Eligibility
Contact Name: Barbara Staggs, CFO Contact Phone Number: 870-863-8194 Audit Period Ending: June 30, 2022 Audit Firm: FORVIS, LLP Federal Program: Child and Adult Food Care Program, Assistance Listing No. 10.558 Federal Agency: U.S. Department of Health and Human Services Management concurs with findi...
Contact Name: Barbara Staggs, CFO Contact Phone Number: 870-863-8194 Audit Period Ending: June 30, 2022 Audit Firm: FORVIS, LLP Federal Program: Child and Adult Food Care Program, Assistance Listing No. 10.558 Federal Agency: U.S. Department of Health and Human Services Management concurs with findings and plans to implement the recommendations above. Starting in July 2023, SADCCF's Quality Assurance will conduct a review of every eligibility form completed during the year to ensure that it was completed correctly. The form will then be traced to the USDA attendance sheet to make sure that the status (free, reduced or paid) is recorded correctly on the sheet to ensure that the billing for each child is correct.
View Audit 26769
Finding 20475 (2022-001)
Material Weakness 2022
South Arkansas Developmental Center for Children and Families, Inc.
AR
Questioned Costs Eligibility Internal Control / Segregation of Duties
Contact Name: Barbara Staggs, CFO Contact Phone Number: 870-863-8194 Audit Period Ending: June 30, 2022 Audit Firm: FORVIS, LLP Federal Program: Child and Adult Food Care Program, Assistance Listing No. 10.558 Federal Agency: U.S. Department of Health and Human Services Management concurs with findi...
Contact Name: Barbara Staggs, CFO Contact Phone Number: 870-863-8194 Audit Period Ending: June 30, 2022 Audit Firm: FORVIS, LLP Federal Program: Child and Adult Food Care Program, Assistance Listing No. 10.558 Federal Agency: U.S. Department of Health and Human Services Management concurs with findings and plans to implement the recommendations above. Starting in July 2023, the SADCCF Training Department will schedule Mandatory New hire and Refresher Trainings and document completion with a certificate, sign in sheet and agenda detailing the material covered during the training. The Training Department along with HR will also add USDA as a required training in the training database for each employee working for SADCCF's children and adult programs. This will enable HR to print a list by employee of needed trainings and this list will be reviewed quarterly to make sure all employees required to have the USDA training have received it.
View Audit 26769
Finding 20474 (2022-004)
Material Weakness 2022
South Arkansas Developmental Center for Children and Families, Inc.
AR
Questioned Costs Allowable Costs / Cost Principles Reporting
Contact Name: Barbara Staggs, CFO Contact Phone Number: 870-863-8194 Audit Period Ending: June 30, 2022 Audit Firm: FORVIS, LLP Federal Program: Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution, Assistance Listing No. 93.498 Federal Agency: U.S. Department of Health and H...
Contact Name: Barbara Staggs, CFO Contact Phone Number: 870-863-8194 Audit Period Ending: June 30, 2022 Audit Firm: FORVIS, LLP Federal Program: Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution, Assistance Listing No. 93.498 Federal Agency: U.S. Department of Health and Human Services Management concurs with finding and in future will get clarification from FORVIS regarding this type reporting to make sure it is done correctly.
View Audit 26769
Morning Calm Apt
WA
HUD Housing Programs Questioned Costs Subrecipient Monitoring
Department of Housing and Urban Development Auditee identification number: 127-EE017 Name of audit firm: Squires Maddux & Company, PLLC Period covered by the audit: Year Ended June 30, 2022 Prepared by: S3800-160: Contact Person First Name: Marc S3800-170: Contact Person Middle Initial: ...
Department of Housing and Urban Development Auditee identification number: 127-EE017 Name of audit firm: Squires Maddux & Company, PLLC Period covered by the audit: Year Ended June 30, 2022 Prepared by: S3800-160: Contact Person First Name: Marc S3800-170: Contact Person Middle Initial: S3800-180: Contact Person Last Name: Busch Contact Email Address: marc.busch@coastmgt.com The finding from the June 30, 2022 schedule of findings and question costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDING NO. 2022-003 Recommendation: Management should institute a monitoring process to review approved HUD 9250?s ensuring that all withdrawals are made from the proper account. S3800-130: Response Indicator: Agree. S3800-140: Completion Date: March 24, 2023 S3800-150: Action Taken: Management agrees with the finding and plans to take corrective actions which include communication with the Project Accountant and Regional Manager about withdrawals, and will transfer $4,400 from the replacement reserve account to the residual receipts account..
View Audit 26498 Questioned Costs: $1
Morning Calm Apt
WA
Questioned Costs Subrecipient Monitoring HUD Housing Programs
Department of Housing and Urban Development Auditee identification number: 127-EE017 Name of audit firm: Squires Maddux & Company, PLLC Period covered by the audit: Year Ended June 30, 2022 Prepared by: S3800-160: Contact Person First Name: Marc S3800-170: Contact Person Middle Initial: ...
Department of Housing and Urban Development Auditee identification number: 127-EE017 Name of audit firm: Squires Maddux & Company, PLLC Period covered by the audit: Year Ended June 30, 2022 Prepared by: S3800-160: Contact Person First Name: Marc S3800-170: Contact Person Middle Initial: S3800-180: Contact Person Last Name: Busch Contact Email Address: marc.busch@coastmgt.com The finding from the June 30, 2022 schedule of findings and question costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDING NO. 2022-002 Recommendation: Management should institute a monitoring process to ensure all required monthly deposits to the replacement reserve are made. Such process could include initiating automatic recurring monthly transfers with the financial institution that maintains the replacement reserve account. S3800-130: Response Indicator: Agree. S3800-140: Completion Date: March 24, 2023 S3800-150: Action Taken: Senior management has discussed the deficiency with the Project Accountant and Regional Manager. All future deposits the replacement reserve will be made as required in the regulatory agreement.
View Audit 26498 Questioned Costs: $1
Finding 20471 (2022-002)
Material Weakness 2022
Town of Windsor Locks, Connecticut
CT
Questioned Costs Procurement, Suspension & Debarment § 200.318 § 200.326
Material Noncompliance Material Weakness in Internal Control over Compliance 2022-002 Procurement and Suspension and Debarment Recommendation: Recommend the Town review its formal procurement policies and revise with the criteria in 2 CFR sections 200.318 and 200.326. Action taken in response to f...
Material Noncompliance Material Weakness in Internal Control over Compliance 2022-002 Procurement and Suspension and Debarment Recommendation: Recommend the Town review its formal procurement policies and revise with the criteria in 2 CFR sections 200.318 and 200.326. Action taken in response to finding: 1. Review and update existing Purchasing Guidelines to conform with Uniform Guidance. 2. Revise procedures for adding new vendors, implement a check for Suspension and Debarment. 3. Recommend to Board of Selectmen a revised Procurement Policy. 4. After acceptance and approval of revised procurement policy provide training to staff on new policies and procedures surrounding procurement. Name(s) of the contact person(s) responsible for corrective action: Mandi Moore, Finance Director Planned completion date for corrective action plan: 6/30/23 If anyone has questions regarding this plan, please call Mandi Moore at 860.627.1449 option 4
View Audit 26268 Questioned Costs: $1
Finding 20470 (2022-002)
Significant Deficiency 2022
City of Santa Barbara
CA
Questioned Costs Reporting
2022-002 Corona Virus State and Local Recovery Funds? Assistance Listing No. 21.027 Recommendation: We recommend the City implement procedures to ensure compliance with all reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action...
2022-002 Corona Virus State and Local Recovery Funds? Assistance Listing No. 21.027 Recommendation: We recommend the City implement procedures to ensure compliance with all reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: SLRF reporting was a new requirement for the City in 2021. Despite review, preparers missed the expenditure line item on the report. Due to timing, this is still outstanding from the prior fiscal year. The City has since implemented more robust review processes to assure each line item is properly addressed before submittal. Name(s) of the contact person(s) responsible for corrective action: Jessica Yates, Accounting Supervisor. Planned completion date for corrective action plan: June 2023
View Audit 26059
Finding 20465 (2022-001)
Significant Deficiency 2022
Dc Volunteer Lawyers Project
DC
Procurement, Suspension & Debarment Questioned Costs
Views of Responsible Officials: Beginning immediately, DCVLP is documenting and retaining evidence of the screening process for all payments made with Federal funds to ensure that DCVLP is not conducting business with excluded parties (as defined by the U.S. Government). The screening process is con...
Views of Responsible Officials: Beginning immediately, DCVLP is documenting and retaining evidence of the screening process for all payments made with Federal funds to ensure that DCVLP is not conducting business with excluded parties (as defined by the U.S. Government). The screening process is conducted via searches on the System for Award Management (SAM): https:sam.gov/search. Documentation of the screening process is being saved in DCVLP?s secure, cloud-based file storage system and on the documents tab for each vendor in DCVLP?s secure, cloudbased bill payment system. The Director of Operations will also maintain a spreadsheet of all DCVLP vendors with a column noting the date of the most recent SAM check. DCVLP management will also be working with The Ijaz Group accounting firm and DCVLP?s Finance Committee to update DCVLP?s Accounting Manual to ensure that policies are in place and DCVLP is screening all vendors going forward.
View Audit 24726
The Seneca Apartments (a Restricted Project of Lake Area Development)
NY
Questioned Costs Special Tests & Provisions HUD Housing Programs
Name of auditee: The Seneca Apartments (A Restricted Project of Lake Area Development Corporation). Project No.: 014-35190 TIN: 16-1492087 Name of audit firm: EFPR Group, CPAs, PLLC Period covered by audit: December 31, 2022 CAP prepared by: Robert Doeblin Chief Executive Officer, Geneva Housing Aut...
Name of auditee: The Seneca Apartments (A Restricted Project of Lake Area Development Corporation). Project No.: 014-35190 TIN: 16-1492087 Name of audit firm: EFPR Group, CPAs, PLLC Period covered by audit: December 31, 2022 CAP prepared by: Robert Doeblin Chief Executive Officer, Geneva Housing Authority (315) 789-8010 Finding 2022-001 Management is aware of the terms of the regulatory agreement between the Corporation and HUD dated December 22, 2004. Management also considers its role of protecting the health and safety of the residents as well as protecting the building from further damage to be of the upmost importance. That being said, management assessed the overall roof conditions and considered the safety of the residents, the continued damage being done to the building, and the lack of response from HUD. Management then proceeded to temporarily relocate various residents and authorized the roof replacement, deeming it an emergency. It should be noted that the roof replacement work item was on the HUD approved Capital Improvement Schedule. Management will continue to work with HUD to obtain the necessary approvals and expects to have this situation resolved by December 31, 2023. Additionally, management will strive to obtain all future required approvals from HUD for eligible capital improvements items while at the same time protecting the integrity of the building and safeguarding health and safety of the residents.
View Audit 23757
Finding 20460 (2022-005)
Material Weakness 2022
Jefferson County Government
CO
Matching / Level of Effort / Earmarking Questioned Costs Subrecipient Monitoring
FISCAL YEAR OF FINDING: 2022 AUDITOR FINDING: 2022-005 Eligibility. We noted the following issues in the 40 cases tested: 1. Four instances in which income was incorrectly calculated based on information maintained in case file. 2. One instance in which there was inadequate documentation to support ...
FISCAL YEAR OF FINDING: 2022 AUDITOR FINDING: 2022-005 Eligibility. We noted the following issues in the 40 cases tested: 1. Four instances in which income was incorrectly calculated based on information maintained in case file. 2. One instance in which there was inadequate documentation to support eligibility determination within the case file. 3. One instance in which the Colorado Works Referral form was not processed timely. 4. Two instances in which the County' eligibility authorization notes for the period selected did not agree to CHATS. Recommendation: We recommend that the County continue to strengthen the internal controls surrounding the eligibility process, specifically continuing the use and monitoring of case reviews to help identify potential areas for additional training. CLIENT PLANNED ACTION: Jefferson County agrees with the findings. There continues to be improvement each year in the overall findings, which demonstrates that the strategies previously implemented had the desired impact. However, the continued findings require additional action steps. Jefferson County will continue and implement the following actions to address and prevent future errors. ? The CCAP supervisor will continue reviewing available reports in CHATS to target untimely closures and follow up on potential erroneous case closures. Reports include the RE301, RE224, and RE115. Any case needing action will be assigned for completion within 5 business days and reviewed to ensure corrections were completed. ? Monthly case reviews will continue, at three levels, to assess case and payment accuracy. o The Jeffco Human Services Internal Quality Assurance (IQA) team will review 1% of the caseload monthly, utilizing the state mandated list. o The State Program Integrity Office will review cases monthly to monitor case and payment accuracy. o CCAP Supervisor and/or Lead Worker will review cases as follows: - The CCAP Supervisor will complete a minimum of two case reviews per worker per month. The number and type of review may be adjusted based on individual staff performance. Income and parent fee calculations will be targeted using the primary activity report in CHATS. The Lead Worker will fulfill this function if the Supervisor is out of the office. - 5% of all applications and redeterminations will be reviewed by the CCAP Supervisor or Lead Worker prior to approval. Jefferson County?s Internal Auditor has also been trained on the eligibility process and may review cases prior to approval to support the team. Eligibility Specialists will utilize a pre-authorization checklist when submitting the selected cases for review. The checklist was developed and implemented to assist workers in accurately entering and checking their data entry and eligibility determination. New CCAP Eligibility Specialists will have 100% of cases reviewed prior to approval until accuracy rates reach 95%, at which point preauthorization reviews will be reduced incrementally based on performance. o All responses to IQA or State Program Integrity regarding corrections or resolutions to cases will be documented and provided to the CCAP Supervisor/Program Manager within 2-5 business days, depending on the identified deadline, and will include screen shots verifying corrections prior to submittal. o Monthly meetings between the Division Director, Program Integrity Manager, Program Integrity Supervisor, Quality Assurance Supervisor, CCAP Program Manager, and CCAP Supervisor will continue in order to discuss performance and progress related to quality assurance and program integrity. Prior to the meeting, the Internal Quality Assurance (IQA) team will provide monthly reports for review and analysis. During the meetings, data and trends will be reviewed utilizing the aforementioned reports, which include error type, accuracy, and error increase/reduction over the year. In addition, training needs for staff will be discussed based on the supervisory, Internal Quality Assurance (IQA), and State level review findings and monitoring strategies will be developed to address areas of concern. ? Monthly review data is incorporated into all individual and leadership performance milestones. Milestones are the county?s employee performance management system. Continued errors or lack of progress and improvement will be addressed via the county Employee Relations coaching and disciplinary framework. ? Effective January 1, 2023, Jefferson County launched an updated model for service delivery and workload management utilizing an internal system, GenApp. The utilization of GenApp: o Improved document storage, o Increased oversight related to workload and timeliness as all pending actions can be viewed by type, date received and due date, o Simplified workload coverage due to employee leave or vacancies, o Removed inconsistencies in customer service, o Improved available reports. ? The Colorado Works Referral inbox has been prioritized by the CCAP Supervisor/Lead Worker for review and timely completion. ? Supplementary income training will be developed and delivered starting in October 2023 and continue on a quarterly basis to provide a review of income rules, calculation, common errors, and answer questions. CLIENT RESPONSIBLE PARTY: Tara Noble (Program Manager) and Monie Salgado (CCAP Supervisor) COMPLETION DATE: October 2023
View Audit 22844
Finding 20459 (2022-006)
Significant Deficiency 2022
Jefferson County Government
CO
Eligibility Questioned Costs Subrecipient Monitoring
AUDITOR FINDING: 2022-006 Eligibility. We noted the following issues in the 25 cases tested: 1. One instance in which JCHS could not provide copy of the participant's Colorado Works Individualized Plan (IP), however case comments indicated an IP was completed. 2. One instance in which the Initial As...
AUDITOR FINDING: 2022-006 Eligibility. We noted the following issues in the 25 cases tested: 1. One instance in which JCHS could not provide copy of the participant's Colorado Works Individualized Plan (IP), however case comments indicated an IP was completed. 2. One instance in which the Initial Assessment was not completed timely. 3. One instance in which JCHS did not properly cure the sanction after the client began complying with Colorado Works eligibility requirements. 4. One instance in which case comments were missing to support action of JCHS eligibility technician. CLIENT PLANNED ACTION: Jefferson County agrees with the findings and has taken or plans to take the following steps to address the errors. The findings were caused by workers on both the eligibility and workforce teams so varying measures will be implemented based on the finding and responsible team. Jefferson County will continue and implement the following actions to address and prevent future findings. ? Eligibility Team Actions o Beginning in August 2023, new processes were implemented for Colorado Works, which will improve timeliness, customer service, and increase staff program knowledge: - Prioritizing Colorado Works applications for interview scheduling within 3 business days, - Restructuring teams to create an intake and ongoing team to better meet timeliness measures, - Offering Colorado Works training in the fall of 2023, - Completed hiring for all vacant positions. o Additional training will be provided by the end of October 2023 to include: - Continue to emphasize the importance of clearing the compliance screen in CBMS when processing new applications during new worker training, - Providing a training alert requiring that all staff who process Colorado Works cases check the compliance screen as part of the intake process, - Provide coaching to the eligibility worker who processed the case. o The sanction that was improperly advanced was reversed and appropriate case note entered on August 31, 2023. ? Workforce Development Team Actions o In addition to the State and Internal Quality Assurance reviews, Colorado Works Supervisors and/or Lead Workers will review cases as follows: - Complete a minimum of two case reviews per worker per month. The number and type of review may be adjusted based on individual staff performance. The Lead Worker will fulfill this function if the Supervisor is out of the office or as needed to the team. Areas of focus will include but are not limited to timely case comments, active Individual Plans, and CBMS data entry. o Updated standards implemented in July 2022 requiring documents be uploaded into the document storage system, GenApp, within 7 days. o Training delivered during new employee onboarding and starting in May 2023, offered on a quarterly basis for document uploading and best practices. o Finding related to missing case note was corrected on August 23, 2023. CLIENT RESPONSIBLE PARTY: CW Eligibility Team: Amy Brown (Program Manager), Stephanie Reese (Program Manager) and Jennifer Martinez (Quality Assurance & Systems Administrator) CW Workforce Development Team: Tara Noble (Program Manager), Kathryn Boyd-Cordova (CW Supervisor), and Erin Encinias (CW Supervisor) COMPLETION DATE: September 2023
View Audit 22844
Finding 20456 (2022-001)
Material Weakness 2022
Florida Health Sciences Center, INC
FL
Allowable Costs / Cost Principles Questioned Costs § 200.303
Existing processes were revised to ensure all billings to the HRSA uninsured program were in compliance with federal guidelines and regulations. Additionally, management established a work group to review inpatient accounts incorrectly billed to HRSA to ensure the amounts are properly refunded.
Existing processes were revised to ensure all billings to the HRSA uninsured program were in compliance with federal guidelines and regulations. Additionally, management established a work group to review inpatient accounts incorrectly billed to HRSA to ensure the amounts are properly refunded.
View Audit 22522 Questioned Costs: $1
City of Gonzales, Texas
TX
Questioned Costs Reporting
City of Gonzales, Texas Summary Schedule of Audit Findings Year ended September 30, 2022 2022-001 ? Reporting Type of Finding ? Other ALN No. 21.027 Coronavirus State and Local Fiscal Recovery Funds (CSLFR) Questioned Costs - $89,150 Criteria: Federal program expenditures incurred from March 3, 2021...
City of Gonzales, Texas Summary Schedule of Audit Findings Year ended September 30, 2022 2022-001 ? Reporting Type of Finding ? Other ALN No. 21.027 Coronavirus State and Local Fiscal Recovery Funds (CSLFR) Questioned Costs - $89,150 Criteria: Federal program expenditures incurred from March 3, 2021 through March 31, 2022 must be reported through the Project and Expenditure Report as outlined in the federal program?s grant agreement. Condition: Expenditures totaling $89,150 were incurred during the period March 3, 2021 through March 31, 2022 were not reported in the Project and Expenditure Report submission. Cause: Expenditure invoices were incurred with CSLFR funds were not properly identified by management and subject to the reporting compliance requirement. Recommendation: We recommend that the City implement procedures to identify invoices to be funded by CSLFR funds and report them in the Project and Expenditure Report submission. Planned Correction Action Response: The City of Gonzales recognizes and agrees with the recommendation to implement procedures. Our Finance Director will review invoices funded by CSLFR funds and ensure the Project and Expenditure Report includes all expenditures incurred in the appropriate reporting period. Responsible Persons: Laura Zella, Finance Director
View Audit 20625 Questioned Costs: $1
New Life Homes 3
NM
Questioned Costs HUD Housing Programs Reporting
September 23, 2022 To the Department of Housing & Urban Development Re: Corrective Action Plan New Life Homes 3 respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Palmer & Company 701 Osuna NE, Ste 100 A...
September 23, 2022 To the Department of Housing & Urban Development Re: Corrective Action Plan New Life Homes 3 respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Palmer & Company 701 Osuna NE, Ste 100 Albuquerque, NM 87113 Audit period: June 30, 2022 The findings from the June 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS - FEDERAL AWARD PROGRAMS AUDITS Finding 2022-001 - Special Tests and Provisions - Residual Receipts Excess Federal program information: Title: Section 811 Capital Advance CFDA Number: 14.181 Resolution Status: In Process Information on Universe Population Size: Population size is the total amount in the Residual Receipts account at year-end, June 30, 2022. Sample Size Information: Residual receipts ending balance at June 30, 2022, considering excess residual receipts due for remittance at PRAC contract termination/renewal at June 1, 2022. Identification of Repeat Finding and Finding Reference Number: This is the fourth consecutive year for this finding for the property. Criteria: Pursuant to Housing Notice H-2012-14 and additional authoritative communications from HUD, the organization was required to remit excess residual receipts (all amounts over a prescribed allowance of $250 per revenue-producing units, $3,500) at the time of the PRAC contract termination/renewal, June 1, 2022. Statement of Condition: As of June 30, 2022 the excess residual receipts, $4,861 has not been remitted to HUD. A form 9250 has been submitted to HUD but it is pending as of September 23, 2022. Cause: Management has submitted a request to withdraw the excess funds from residual receipts and submit to HUD, but the request has not been approved and management has not followed up on the original request. Effect or Potential Effect: The project is not in compliance with the Capital Advance and current HUD regulations, the project?s residual receipts account was over-funded for the current year and excess residual receipts have not remitted to HUD as required. Auditor Non-Compliance Code: B Questioned Cost: $4,861 Reporting Views of Responsible Officials: Management agrees that there are excess funds in the residual receipts account. Recommendation: Management should follow up with HUD relative to the approval request to remit excess residual receipts as described. Auditor?s Summary of Auditee ?s Comments on the Findings and Recommendations: Management agrees with the finding and will follow up with HUD to obtain the necessary approval to remit the $4,861 in excess residual receipts funds to HUD. Completion Date: n/a Response: Management will follow up with HUD for permission to remit the excess residual receipts. Action Plan: Management will follow up with HUD on remitting the excess funds in the residual receipts account. If you have questions regarding this plan, please call Lori at 505-325-6515 ext 107.
View Audit 19984 Questioned Costs: $1
Finding 20428 (2022-001)
Material Weakness 2022
Opp City Board of Education
AL
Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.326
Item 2022-001 ? Special Tests and Provisions ? Wage Rate Requirements Recommendation: 2 CFR 200.303 requires the non-Federal entity to ?(a) establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Feder...
Item 2022-001 ? Special Tests and Provisions ? Wage Rate Requirements Recommendation: 2 CFR 200.303 requires the non-Federal entity to ?(a) establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal statutes, regulations, and the terms and conditions of the Federal award.? 2 CFR 200.326 and 29 CFR Part 5, Labor Standards Provisions Applicable to Contracts Governing Federally Financed and Assisted Construction (DOL Regulations) require the contractor or subcontractor to submit to the nonfederal entity weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payrolls). We recommend the strengthening of controls to ensure the prevailing wage rate clauses are included in the contracts and that certified payrolls are received for each week in which construction work is performed. The Chief School Financial Officer, Linda Harper, should review documentation for inclusion of the prevailing wage rate clauses in construction contracts as part of the bid process prior to expenditures being made. She should also review all invoices received from contractors and subcontractors to ensure that the certified payroll information is received for all weeks for which construction work is performed. Action Taken: Management has reviewed the requirements of 2 CFR Section 200.303 and 2 CFR 200.326 relating to wage rate requirements and agrees with the recommendation. Management has already communicated with all contractors and subcontractors regarding the wage rate requirements and has implemented additional procedures, effective January 1, 2023, stating that the Chief School Financial Officer, Linda Harper, will review documentation for inclusion of the prevailing wage rate clauses in construction contracts as part of the bid process prior to expenditures being made. She will also review all invoices received from contractors and subcontractors to ensure that the certified payroll information is received for all weeks for which construction work is performed.
View Audit 28288
Finding 20416 (2022-002)
Significant Deficiency 2022
Alverno College
WI
Questioned Costs Special Tests & Provisions Student Financial Aid
Finding 2022-002 Condition Management's review of the enrollment reporting did not detect errors on certain student data elements. Certain student records within the NSLDS were identified with inaccurate data elements. Corrective Action Plan Corrective Action Planned: In the submission of these s...
Finding 2022-002 Condition Management's review of the enrollment reporting did not detect errors on certain student data elements. Certain student records within the NSLDS were identified with inaccurate data elements. Corrective Action Plan Corrective Action Planned: In the submission of these students' graduation status, errors in the Alverno dataset resulted in inaccurate transmissions to the Clearinghouse in some cases. Since that time, we have improved our review process. Our current process involves a collaboration between the Registrar and Senior Data Specialist on the Institutional Research team within our Assessment and Outreach Center to ensure that the number of graduating records matches in all reporting processes. This double review provides another opportunity to find and correct enrollment errors before submitting the files to the Clearinghouse. Additionally, the Senior Data Specialist carefully reviews all errors returned by the Clearinghouse and makes corrections to the records as needed to ensure that completions are correctly applied. Finally, campus wide processes to verify enrollment at census and create standardized calendar dates have been implemented to reduce the opportunities for data error. Name(s) of Contact Person(s) Responsible for Corrective Action: Denise Sanders, Senior Data Specialist, Assessment and Outreach Center Anticipated Completion Date: The verification and timeline for submitting graduation records took effect in January 2021. College wide verification of census was implemented August 2022, alongside the first phase of standardization of calendar dates.
View Audit 27336
Finding 20415 (2022-001)
Significant Deficiency 2022
Alverno College
WI
Questioned Costs Student Financial Aid Reporting
Finding 2022-001 Condition Issue with back-dating withdrawals causing R2T4 calculations to not be calculated. Corrective Action Plan Corrective Action Planned: The College?s Financial Aid department has adjusted how students are identified for an R2T4 calculation. Previously, we would work with a da...
Finding 2022-001 Condition Issue with back-dating withdrawals causing R2T4 calculations to not be calculated. Corrective Action Plan Corrective Action Planned: The College?s Financial Aid department has adjusted how students are identified for an R2T4 calculation. Previously, we would work with a date range weekly. However, if there were status changes made that required changes to dates prior to the weekly reporting range, it would fall outside of our date range. Our new process is to use the first day of the semester as the start of our date range, as this will ensure that we catch all students that need a R2T4 calculation regardless of any academic backdating. Name(s) of Contact Person(s) Responsible for Corrective Action: Naomi Coe, Vicky Somers, Austin Haynes Anticipated Completion Date: This new practice was put into place for the 2022FA semester.
View Audit 27336 Questioned Costs: $1
Finding 20413 (2022-002)
Material Weakness 2022
North East Community Action Corporation and Subsidiaries
MO
Questioned Costs Allowable Costs / Cost Principles Eligibility
2022-002 Noncompliance;Activities Allowed/Unallowed; Allowable Costs/Activities; Eligibility A. Comments on Findings and Recommendations: We concur with the auditor?s suggestions regarding lack of controls and adequate supporting documentation over gift cards and attribute the deficiencies to ...
2022-002 Noncompliance;Activities Allowed/Unallowed; Allowable Costs/Activities; Eligibility A. Comments on Findings and Recommendations: We concur with the auditor?s suggestions regarding lack of controls and adequate supporting documentation over gift cards and attribute the deficiencies to an error in determination of gift cards and proper treatment, as a result of turnover in program management. B. Actions Taken or Planned: Current management continues to evaluate process and procedures to ensure accurate recording, tracking, reporting and monitoring of program expenses, in order to provide adequate documentation to support compliance with grant requirements . Changes have been initiated to improve processes and documentation over assistance payments, including gift cards. Anticipated completion date: In Process Contact information for this finding: Vicky Pritchett, Finance Director, 573-324-2231
View Audit 26264 Questioned Costs: $1
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