Corrective Action Plans

Finding 5818 (2022-103)

Material Weakness 2022

State of Arizona

AZ

Questioned Costs Reporting Matching / Level of Effort / Earmarking § 200.303

Assistance listing number and program name: 21.019 COVID-19 Coronavirus Relief Fund Agency: Arizona Governor’s Office of Strategic Planning and Budgeting (Office) Name of contact person and title: Sarah Brown, Director Governor’s Office of Strategic Planning & Budgeting Anticipated completion date...

Assistance listing number and program name: 21.019 COVID-19 Coronavirus Relief Fund Agency: Arizona Governor’s Office of Strategic Planning and Budgeting (Office) Name of contact person and title: Sarah Brown, Director Governor’s Office of Strategic Planning & Budgeting Anticipated completion date: January 31, 2023 Agency’s response: Concur Completed. As of January 12, 2023, the State of Arizona’s final closeout report to the U.S. Department of the Treasury on uses of Coronavirus Relief Funds (CRF) was submitted and accepted. As part of this final closeout report’s preparation, the Office completed a reconciliation of all activity reported against the information in the State’s accounting system and obtained clarification from State agencies awarded funds, as necessary, to help ensure the final report was complete and accurate.

View Audit 7884

Finding 5805 (2022-111)

None 2022

State of Arizona

AZ

Questioned Costs Special Tests & Provisions Reporting

Assistance listing number and program name: 17.225 COVID-19 Unemployment Insurance Agency: Department of Economic Security Name of contact person and title: Jean Ahumada, BAM Manager Anticipated completion date: June 30, 2024 Agency’s Response: Concur The Department of Economic Security will addr...

Assistance listing number and program name: 17.225 COVID-19 Unemployment Insurance Agency: Department of Economic Security Name of contact person and title: Jean Ahumada, BAM Manager Anticipated completion date: June 30, 2024 Agency’s Response: Concur The Department of Economic Security will address the audit recommendations as follows: The Department continues to work to recruit individuals with a strong knowledge and understanding of Unemployment Insurance (UI) laws, policy, procedures, and proper case management as new vacancies occur through attrition. The Department’s goal is to recruit and fill remaining staff vacancies prior to June 2024. The Department also continues to make efforts to improve staff retention. Note, the Department met the required minimum percentage of denied claims accuracy for 60-days and 90-days timeliness for both Separation and Nonseparation since batch ending August 31, 2022.

View Audit 7884

Finding 5804 (2022-110)

Material Weakness 2022

State of Arizona

AZ

Questioned Costs Eligibility Internal Control / Segregation of Duties § 200.303

Assistance listing number and program name: 17.225 COVID-19 Unemployment Insurance Agency: Department of Economic Security Name of contact person and title: Sandra Canez, Unemployment Insurance Program Administrator Jacqueline Butera, Quality Assurance and Integrity Administrator Anticipated comple...

Assistance listing number and program name: 17.225 COVID-19 Unemployment Insurance Agency: Department of Economic Security Name of contact person and title: Sandra Canez, Unemployment Insurance Program Administrator Jacqueline Butera, Quality Assurance and Integrity Administrator Anticipated completion date: July 16, 2023 Agency’s Response: Concur The Department of Economic Security took the following actions to remediate finding 2022-110 and prior year finding 2021-108. In July 2023, the Department completed the wage evaluation of the claimants determined eligible to receive above the $117-minimum weekly UI benefit amount, as noted in the finding. Any resulting overpayment for the federal CARES Act programs was established by the Department, and where appropriate, waivers were considered and allowed following federal regulations and the state overpayment policy. As noted in the finding, the Department addressed the 7 sampled cases and will continue to follow well-established overpayment and recovery policy and procedures.

View Audit 7884

Finding 5795 (2022-123)

Significant Deficiency 2022

State of Arizona

AZ

Subrecipient Monitoring Matching / Level of Effort / Earmarking Questioned Costs § 200.303

Assistance listing number and program name: 16.575 Crime Victim Assistance Agency: Department of Public Safety Name of contact person and title: Kate McClary, Administrative Service Manager Anticipated completion date: June 30, 2024 Agency’s Response: Concur Despite the Department having made subaw...

Assistance listing number and program name: 16.575 Crime Victim Assistance Agency: Department of Public Safety Name of contact person and title: Kate McClary, Administrative Service Manager Anticipated completion date: June 30, 2024 Agency’s Response: Concur Despite the Department having made subawards that would have achieved the earmarks in priority spending, the actual expenditures fell short of these targets. In order to increase the likelihood of the priority spending earmarks being met in the future, the Department agrees with this finding and will implement the following: • Additional monitoring of subrecipient program spending at additional points in time throughout the award period to maximize the likelihood of achieving the required 10 percent of its total award on each of the priority crime victim categories: sexual assault, child abuse and spousal abuse. • Enhanced policies and procedures to identify points in time for consideration of the most appropriate action to be taken once it is learned that spending on the priority crime victim categories will not be met. • Adjustments to spending or subrecipient funding, as appropriate, to assist in safeguarding it meets the earmarking requirement if overall spending on any of the three priority crime victim categories is lower than the required 10 percent. • Seek additional subrecipients for it and other State agencies to partner with to serve the priority categories of crime victims, and if additional subrecipients cannot be found, work with the federal agency to request a waiver for or a reduction to the earmarking requirements.

View Audit 7884 Questioned Costs: $1

Finding 5791 (2022-115)

Significant Deficiency 2022

State of Arizona

AZ

Subrecipient Monitoring Allowable Costs / Cost Principles Questioned Costs § 200.112 § 200.303 § 200.332 § 200.513 § 200.521

Assistance listing number and program name: 14.231 Emergency Solutions Grant Program 14.231 COVID-19- Emergency Solutions Grant Program 14.267 Continuum of Care Program Agency: Department of Housing Name of contact person and title: Keon Montgomery, Assistant Deputy Director of Programs Molly Brig...

Assistance listing number and program name: 14.231 Emergency Solutions Grant Program 14.231 COVID-19- Emergency Solutions Grant Program 14.267 Continuum of Care Program Agency: Department of Housing Name of contact person and title: Keon Montgomery, Assistant Deputy Director of Programs Molly Bright, DCAD Assistant Director (DES) Anticipated completion date: April 30, 2024 Agency’s Response: Concur Department of Housing response: The Department is no longer reimbursing the subrecipient for unsupported or ineligible costs and is working to resolve the issue. The HUD Field Office is aware of the findings and the Department is working toward resolution. Written policies for reviewing and approving subrecipient reimbursements, as well as, risk assessment will be reviewed and updated. Contract specialists in the Special Needs Division have begun training and the Department will continue to leverage Federal educational resources centered on Grants and Agreements, 2 CFR 200 cost principles and award requirements. Department of Economic Security response: Agency: Department of Economic Security Name of contact person and title: Molly Bright, DCAD Assistant Director Anticipated completion date: June 30, 2024 Agency’s Response: Concur The Department will stop the reimbursement of costs to all nonprofit and contracted subrecipients for all items that are disallowed and/or restricted by the regulations provided for within the provisions of the federal Emergency Solutions Grant Program (ESG), including payments that violate the conflict-of-interest disclosure requirements. Additionally, the Department will revise its cost monitoring policy to ensure compliance with these regulations prior to disbursing any ESG funding to any subrecipient for any purpose. The Department will also update its policies and procedures for subrecipient monitoring. The Department will assess the risk of noncompliance violations for each subrecipient and establish a plan of action to address noncompliance. The plan of action will include an array of training and educational processes to ensure applicable personnel are knowledgeable of ESG compliance requirements and Department contracts. The Department will also monitor subrecipients per updated policies and procedures. The Department will continue to resolve the unallowable costs reimbursed to subrecipients as deemed appropriate by the United States Department of Housing and Urban Development.

View Audit 7884 Questioned Costs: $1

Finding 5789 (2022-116)

Significant Deficiency 2022

State of Arizona

AZ

Subrecipient Monitoring Reporting Questioned Costs § 200.303

Assistance listing number and program name: 14.228 Community Development Block Grants/State’s Program and Non-Entitlement Grants in Hawaii Agency: Department of Housing Name of contact person and title: Keon Montgomery, Assistant Deputy Director of Programs Anticipated completion date: December 31,...

Assistance listing number and program name: 14.228 Community Development Block Grants/State’s Program and Non-Entitlement Grants in Hawaii Agency: Department of Housing Name of contact person and title: Keon Montgomery, Assistant Deputy Director of Programs Anticipated completion date: December 31, 2023 Agency’s Response: Concur The Arizona Department of Housing will take the following actions to correct Federal Funding Accountability and Transparency Act (FFATA) reporting errors and eliminate future reporting errors: The Department will leverage Federal training and educational resources by requiring all Grant Administration and Data staff to participate in the HUD FFATA Subaward Reporting System webinars. It will also create and implement processes designed to ensure there is increased oversight and reporting of any modifications to subawards in the Federal Funding Accountability and Transparency Subaward Reporting System (FSRS), by no later than month end following the subaward action. Furthermore, the Department of Housing will implement procedures for review of FFATA prior to its submission in FSRS.

View Audit 7884

Finding 5787 (2022-108)

Material Weakness 2022

State of Arizona

AZ

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.334 § 200.430 § 200.513 § 200.521

Assistance listing number and program name: 12.401 National Guard Military Operations and Maintenance (O&M) Projects Agency: Department of Emergency and Military Affairs (DEMA) Name of contact person and title: Jensen Forde, CFO Anticipated completion date: April 30, 2024 Agency’s Response: Concur ...

Assistance listing number and program name: 12.401 National Guard Military Operations and Maintenance (O&M) Projects Agency: Department of Emergency and Military Affairs (DEMA) Name of contact person and title: Jensen Forde, CFO Anticipated completion date: April 30, 2024 Agency’s Response: Concur DEMA HR anticipates having this completed by April 2024 at the latest. All employee records will be audited, corrected and maintained per the finding. HR staff has received a copy of the Department’s Record Retention Schedule and effective immediately will adhere to the policy.

View Audit 7884 Questioned Costs: $1

Finding 5764 (2022-001)

Significant Deficiency 2022

Stebbins Community Association

AK

Questioned Costs Subrecipient Monitoring Reporting

Finding 2022-001 Significant Deficiency in Internal Control over Compliance, Noncompliance-Reporting Type of Finding: Significant Deficiency/Noncompliance Name of Contact: George Flynn Corrective Action Plan: Stebbins Community Association will strive to ensure that the future audits will be com...

Finding 2022-001 Significant Deficiency in Internal Control over Compliance, Noncompliance-Reporting Type of Finding: Significant Deficiency/Noncompliance Name of Contact: George Flynn Corrective Action Plan: Stebbins Community Association will strive to ensure that the future audits will be completed in time to file the form SD-SCA within the required nine months. We will schedule future audits to work with an accounting firm to occur within 100 days after fiscal year. Proposed Completion Date: December 4, 2023.

View Audit 7848

Finding 5656 (2022-002)

Significant Deficiency 2022

City of Wasilla, Alaska

AK

Reporting Questioned Costs Subrecipient Monitoring

Finding 2022-002 – Reporting - Deadline for Federal Single Audit - Noncompliance and Internal Co ntrol over Compliance - Significant Deficiency Corrective Action Plan Due to the implementation of Governmental Accounting Standards Board (GASB) Number 87, there was a delay in closing the books and rec...

Finding 2022-002 – Reporting - Deadline for Federal Single Audit - Noncompliance and Internal Co ntrol over Compliance - Significant Deficiency Corrective Action Plan Due to the implementation of Governmental Accounting Standards Board (GASB) Number 87, there was a delay in closing the books and records in FY22. Management is working with the external auditors to ensure that the books and records will be closed in a timely manner to meet the deadline for filing Form SF-SAC in the future. Expected Completion Date: Fiscal Year 2024

View Audit 7570

Finding 5622 (2022-001)

Material Weakness 2022

Brooks County Board of Education

GA

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303 § 200.403 § 200.415 § 200.77

FA 2022-001 Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Period of Performance Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of ...

FA 2022-001 Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Period of Performance Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: COVID-19 - 84.425C - Coronavirus Aid, Relief and Economic Security Act-Governor's Emergency Education Relief Fund COVID-19 - 84.425D - Elementary and Secondary School Emergency Relief Fund COVID-19 - 84.425U - American Rescue Plan Elementary and Secondary School Emergency Relief Fund COVID-19 - 84.425W - American Rescue Plan Elementary and Secondary School Emergency Relief Fund - Homeless Children and Youth Federal Award Number: S425C200012 (Year: 2021), S425D200012 (Year: 2020), S425D210012 (Year: 2021), S425U2120012 (Year: 2021), S425W210011 (Year: 2021) Questioner Costs: $101,681 Description: A review of expenditures charged to the Elementary and Secondary School Emergency Relief Fund program revealed that the School District's internal control procedures were not operating appropriately to ensure that expenditures were allowable for the program. Corrective Action Plans: Director of Finance will follow rules regarding federal expenditures. The finance officer will work with federal programs personnel to ensure that all rules are being met and that budgets are entered into the Consolidated Application timely. The finance officer will offer training to those work with federal grants. Estimated Completion Date: June 30, 2023 Contact Person: Carrie Gay, Director of Finance Telephone: 229-588-2340 Email: cgay@brooks.k12.ga.us

View Audit 7510 Questioned Costs: $1

Finding 5619 (2022-005)

Material Weakness 2022

Logan County

OH

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.403

Logan Acres will increase documentation with employee time charts by dual confirmation of employee’s time record demonstrating the differential compensation which will include dual verification of employee and staff supervisor.

View Audit 7498 Questioned Costs: $1

Finding 5582 (2022-003)

Significant Deficiency 2022

Rainbow Health

MN

Questioned Costs Reporting Matching / Level of Effort / Earmarking § 200.328 § 200.512

Views of Responsible Officials and Planned Corrective Actions: We agree with this finding and have implemented the following internal control policies and procedures concerning the timeliness of financial activities: Rainbow Health Minnesota is reimplementing monthly board meetings that will includ...

Views of Responsible Officials and Planned Corrective Actions: We agree with this finding and have implemented the following internal control policies and procedures concerning the timeliness of financial activities: Rainbow Health Minnesota is reimplementing monthly board meetings that will include a financial review of income and expense reports and balance sheets. The lateness for the 2022 audit was partially due to staff turnover of the CFO and the subsequent review by the new Finance Director. Responsibility for administering this process resides with the Finance Director

View Audit 7441

Finding 5554 (2022-001)

Significant Deficiency 2022

Nursing and Therapy Services of Colorado

CO

Questioned Costs Special Tests & Provisions Significant Deficiency

The Organization will review the special provIsIons of the disaster assistance loan and ensure that all provisions of the program are complied with. Management will ensure itemized receipts are tracked and submitted to the SBA, internal financial statements are submitted to the SBA, and the Equal Op...

The Organization will review the special provIsIons of the disaster assistance loan and ensure that all provisions of the program are complied with. Management will ensure itemized receipts are tracked and submitted to the SBA, internal financial statements are submitted to the SBA, and the Equal Opportunity Poster is posted where it will be ·clearly visible to employees, applicants for employment, and the general public.

View Audit 7385

Finding 5505 (2022-006)

Significant Deficiency 2022

Santa Fe Community Housing Trust

NM

Questioned Costs Reporting Significant Deficiency § 200.512

The contractors hired to do the accounting and payroll functions are no longer under contract with the Housing Trust. All financial functions are now being taken care of in-house. The financials are already in the process of being adjusted and all numbers being accounted for with documentation. Thi...

The contractors hired to do the accounting and payroll functions are no longer under contract with the Housing Trust. All financial functions are now being taken care of in-house. The financials are already in the process of being adjusted and all numbers being accounted for with documentation. This will continue through 2023 and in 2024, the chart of accounts will be changed to reflect the current practices for a nonprofit organization. As the Executive Director prepares the 2024 budget, a reorganization of the business operations department has started. Staff changes will also need the Business Operations manager to provide a thorough monthly review. The current administrative assistant will take on the role of accounting technician to handle the day-to-day QuickBooks-related processes. Work has already started to develop checks and balances. Corrective Action Plan Timeline: Immediately Designated Employee Responsible for Corrective Action: Business Operations Manager

View Audit 7270

Finding 5501 (2022-002)

Material Weakness 2022

Santa Fe Community Housing Trust

NM

Questioned Costs Allowable Costs / Cost Principles Reporting § 200.430

Response. Agreed. Where feasible, the Housing Trust will aim to improve management of all federal grants. A process of documentation verification prior to any requests made for financial draws will include employee, supervisor, business operations manager, and executive director level approvals to e...

Response. Agreed. Where feasible, the Housing Trust will aim to improve management of all federal grants. A process of documentation verification prior to any requests made for financial draws will include employee, supervisor, business operations manager, and executive director level approvals to ensure compliance and availability of funds. A monthly federal request for reimbursements with all grantee information will be used and reconciled monthly with QuickBooks. This report will mirror the SEFA form so auditors will receive the information in a timely manner. For any quarterly reports, the three months of reporting will again be reconciled prior to submission. All new processes and compliance will be updated in the policies and procedure manual. As the Executive Director prepares the 2024 budget, a reorganization of the business operations department will be sought. A new position to prepare and work on all federal grant tasks will be hired and report to the Business Operations Manager. In the meantime, the Business Operations Manager has started to develop checks and balances. Corrective Action Plan Timeline: Immediately Designation Of Employee Position Responsible For Meeting Deadline: Business Operations Manager

View Audit 7270 Questioned Costs: $1

Finding 4969 (2022-004)

Significant Deficiency 2022

City of Medford

MA

Questioned Costs Allowable Costs / Cost Principles

Condition: An employee charged to the grant was overpaid by $5,688.29. Corrective Action Planned: All grant accounts are being reviewed by the finance department prior to 2023 close. Finance has been coordinating with the School department to ensure all payments charged to grants are correct. A...

Condition: An employee charged to the grant was overpaid by $5,688.29. Corrective Action Planned: All grant accounts are being reviewed by the finance department prior to 2023 close. Finance has been coordinating with the School department to ensure all payments charged to grants are correct. Anticipated Completion Date: December 31, 2023 Contact: Robert Dickinson, City Auditor

View Audit 7220 Questioned Costs: $1

Finding 4965 (2022-006)

None 2022

City of Medford

MA

Questioned Costs

Condition: The SPED entitlement grant fund is overspent on the ledger by approximately $120,000. Corrective Action Planned: All grant accounts are being reviewed by the finance department prior to 2023 close. Accounts in deficit are being reviewed to determine the causes of the deficits and the...

Condition: The SPED entitlement grant fund is overspent on the ledger by approximately $120,000. Corrective Action Planned: All grant accounts are being reviewed by the finance department prior to 2023 close. Accounts in deficit are being reviewed to determine the causes of the deficits and the appropriate action to take to resolve. Anticipated Completion Date: Fiscal year 2024 Contact: Robert Dickinson, City Auditor

View Audit 7220

Finding 4964 (2022-003)

None 2022

City of Medford

MA

Questioned Costs Subrecipient Monitoring Reporting § 200.1

Condition: On the June 30, 2022 Project and Expenditure report the City reported $7,292,100 of obligations for expenditures that had yet to be specifically identified nor met the definition of an obligation. Corrective Action Planned: $7,292,100 was used to fund the FY 2023 operating budget. The...

Condition: On the June 30, 2022 Project and Expenditure report the City reported $7,292,100 of obligations for expenditures that had yet to be specifically identified nor met the definition of an obligation. Corrective Action Planned: $7,292,100 was used to fund the FY 2023 operating budget. The funds were used to defray payroll expenses in the Police department, Fire Department, and School. For FY 2024 no ARPA funds were used to fund the operating expenses, so going forward no obligations will be incurred that aren’t specifically identified by the ARPA approval process. Anticipated Completion Date: Completed Contact: Robert Dickinson, City Auditor

View Audit 7220

Finding 4962 (2022-005)

None 2022

City of Medford

MA

Questioned Costs

Condition: For one project, an invoice for design services performed in December 2021 was paid before the environmental review was completed on February 9, 2022. Also, the determination of categorical exclusion in the City’s files was not signed and dated. Corrective Action Planned: Information ...

Condition: For one project, an invoice for design services performed in December 2021 was paid before the environmental review was completed on February 9, 2022. Also, the determination of categorical exclusion in the City’s files was not signed and dated. Corrective Action Planned: Information was provided after the oversight was discovered. Anticipated Completion Date: Completed Contact: Robert Dickinson, City Auditor

View Audit 7220 Questioned Costs: $1

Finding 4497 (2022-002)

None 2022

Safe Harbor, Inc.

CT

Questioned Costs

2022-002 RESERVE ACCOUNT FUNDING Criteria: The Project’s reserve account must be fully funded in accordance with the budget as approved by USDA-RD and maintained in a separate bank account. Condition: During our audit testing, we noted that while the Project maintained a separate bank account for re...

2022-002 RESERVE ACCOUNT FUNDING Criteria: The Project’s reserve account must be fully funded in accordance with the budget as approved by USDA-RD and maintained in a separate bank account. Condition: During our audit testing, we noted that while the Project maintained a separate bank account for reserve funds, it was not funded in accordance with the budget. Cause: Budgeted transfers were not made before yearend to ensure the account is fully funded. Effect: Reserve bank account is underfunded. Questioned Costs: None noted.Recommendation: The Project should implement controls to ensure that the reserve bank account is fully funded. Management’s Views and Corrective Action Plan: Management will correct this when sufficient funds are available and able to be transferred into the reserve account.

View Audit 6985

Finding 4420 (2022-002)

Material Weakness 2022

Community Counseling Solutions

OR

Reporting Internal Control / Segregation of Duties Questioned Costs

Corrective Action Taken: The entity understands the importance of timely maintenance of the general ledger and has taken steps to document procedures, cross train the accounting team, and hire additional employees to assist with processing transactions.

View Audit 6868

Finding 4398 (2022-001)

Significant Deficiency 2022

Jeff Davis County Board of Education

GA

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.403

FA 2022-001 Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Federal Communications Commission Ass...

FA 2022-001 Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Federal Communications Commission Assistance Listing Number and Title: COVID-19-32.009-Emergency Connectivity Fund Federal Award Number: ECF202105452 (Year: 2022) Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: COVID-19 - 84.425D - Elementary and Secondary School Emergency Relief Fund COVID-19 - 84.425U - American Rescue Plan Elementary and Secondary School Emergency Relief Fund Federal Award Number: S425D210012 (Year: 2021) Questioner Costs: $63,399 Description: A review of expenditures charged to the Emergency Connectivity Fund and Elementary and Secondary School Emergency Relief Fund programs revealed that the School District's internal control procedures were not operating appropriately to ensure that expenditures were allowable. Corrective Action Plans: The district will contact each Federal Program to determine the appropriate action to take to ensure the funds are appropriately allocated. Moving forward, Finance will review all reimbursements as well as work with other Departments to ensure that expenses are being allocated to the correct program. Estimated Completion Date: June 30, 2023 Contact Person: Betty Corbitt, Finance Director Telephone: 912-699-6009 Email: betty.corbitt@jeff-davis.k12.ga.us

View Audit 6845 Questioned Costs: $1

Finding 4310 (2022-002)

None 2022

Cabarrus College of Health Sciences

NC

Questioned Costs Reporting § 200.328 § 200.329

The College has implemented procedures in which the Manager, Business Operations will work with the Director of Financial Aid to ensure that all HEERF quarterly reports depict accurate data. The Dean, Student Affairs and Enrollment will verify the accuracy of these reports prior to submission.

View Audit 6679

Finding 4194 (2022-001)

None 2022

The Durham Trinity Corporation

CT

Questioned Costs

Federal Audit Clearinghouse 1201 East 10th Street Jefferson, Indiana 47132 The Durham Trinity Corporation d/b/a Mauro Meadow (the Project) respectfully submits the following Corrective Action Plan for the year ended December 31, 2022. Hoyt, Filippetti & Malaghan, LLC 1041 Poquonnock Road Groton, C...

Federal Audit Clearinghouse 1201 East 10th Street Jefferson, Indiana 47132 The Durham Trinity Corporation d/b/a Mauro Meadow (the Project) respectfully submits the following Corrective Action Plan for the year ended December 31, 2022. Hoyt, Filippetti & Malaghan, LLC 1041 Poquonnock Road Groton, Connecticut 06340 Audit Period: Year ended December 31, 2022 The finding from the December 31, 2022 Schedule of Federal Findings and Questioned Costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. 2022-001 RESERVE ACCOUNT FUNDING Criteria: The Project’s reserve account must be fully funded in accordance with the budget as approved by USDA-RD and maintained in a separate bank account. Condition: During our audit testing, we noted that while the Project maintained a separate bank account for reserve funds, it was not funded in accordance with the budget. Cause: Budgeted transfers were not made before yearend to ensure the account is fully funded. Effect: Reserve bank account is underfunded. Questioned Costs: None noted. Recommendation: The Project should implement controls to ensure that the reserve bank account is fully funded. Management’s Views and Corrective Action Plan: Management will correct this when sufficient funds are able to be transferred into the reserve account. If you have any questions regarding this plan, please contact Matthew Scibek at 860-398-5425, or matt@westfordmgt.com.

View Audit 6512

Finding 4162 (2022-004)

Significant Deficiency 2022

Township of Bloomfield

NJ

Questioned Costs Reporting Internal Control / Segregation of Duties

Description: The Township’s IDISC04PR29 Cash on Hand quarterly reports did not agree to the reconciled cash balance in the Community Development Trust bank account. Analysis: Policies and procedures be implemented to ensure the CDBG IDISC04PR29 cash on hand quarterly reports are prepared correctly ...

Description: The Township’s IDISC04PR29 Cash on Hand quarterly reports did not agree to the reconciled cash balance in the Community Development Trust bank account. Analysis: Policies and procedures be implemented to ensure the CDBG IDISC04PR29 cash on hand quarterly reports are prepared correctly and in agreement with the reconciled cash balances on hand. Corrective Action: Policies and procedures will be implemented to ensure the CDBG IDISC04PR29 cash on hand quarterly reports are prepared correctly and in agreement with the reconciled cash balances on hand. Implementation Date: Ongoing

View Audit 6483

Corrective Action Plans

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