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FINDING 2023-004 Compliance Requirement(s): Reporting Audit Finding(s): Material Weakness and Other Matters Summary of Finding: An effective internal control system, which would include segregation of duties, was not in place at the School Corporation in order to ensure compliance with requirements ...
FINDING 2023-004 Compliance Requirement(s): Reporting Audit Finding(s): Material Weakness and Other Matters Summary of Finding: An effective internal control system, which would include segregation of duties, was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the following compliance requirements: Reporting The Unit has not separated incompatible activities within the managing of the federal award programs. The failure to establish these controls could enable material misstatements and noncompliance to be undetected. Management reviews award agreements, contracts and DOE reporting dates and requirements and submits the Annual report to IDOE. Management reviews report for accuracy between the Treasurer and Grant Manager (Asst. Superintendent). A second approval could not be verified. Segregation of duties during the process of entering, approving, and submitting the Annual Reports failed. Views of Responsible Officials: We Concur with this finding. Description of Corrective Action Plan: In the future, the Required DOE Reports will be prepared by the assistant superintendent, who oversees all grant management. Then, the Business Manager will review the prepared reports; upon review, both the business manager and the assistant superintendent will sign/initial the signifying their review of the documents. The report will also be shared with the Superintendent, who will sign off as well. Anticipated Completion Date: Effective Immediately
2023-001 - Non-Compliance with Timely Student Enrollment Change Submissions to the National Student Loan Data System (NSLDS) Management View and Corrective Action Plan February 9, 2024 Inaccurate Graduated Student Enrollment Reporting Management View and Opinion NYU Registrar reports a student's ...
2023-001 - Non-Compliance with Timely Student Enrollment Change Submissions to the National Student Loan Data System (NSLDS) Management View and Corrective Action Plan February 9, 2024 Inaccurate Graduated Student Enrollment Reporting Management View and Opinion NYU Registrar reports a student's enrollment, withdrawal and graduation status to the National Student Clearinghouse (NSC) weekly, per term, which includes a few weeks before and after the term has ended. NSC transfers this data to the National Student Loan Data System (NSLDS). During the degree/graduation reporting period to NSC, the graduation records for some students are not processed prior to NSC's calculated withdrawal which occurs at the start of the subsequent enrollment reporting period. As such, some students are reflected as withdrawn from a term, when in fact they graduated. This impacts the accuracy of student data reported to the National Student Loan Data System. Corrective Action Plan Currently, students self-identify when their loan servicer reflects an incorrect enrollment or loan repayment status. In these cases, the Office of Financial Aid or Registrar manually adjust the NSLDS/NSC file. NSC procedural timelines impact and limit NYU staff’s access to make manual adjustments. Going forward, the Office of Financial Aid and Registrar will collaborate to upload an NYU Graduated Student file directly to NSLDS to update the records of all students to ensure their graduation status are reported accurately and in a timely manner. This upload will be done through the Enrollment Spreadsheet Submittal function on the NSLDS website. The file will include graduated status information for each conferred student in our most recent conferral period. Timeline for Action Plan The corrective action plan will be implemented as follows: Starting in March 2024, the Office of Financial Aid will provide the NSLDS Graduated Student file template to the Registrar. At the close of each conferral period, the Registrar will populate the template spreadsheet with required data points for all graduating students. After the Office of Financial Aid securely receives the completed spreadsheet from the Registrar, it will be uploaded, within the required 60 days, to NSLDS for processing of the students’ graduation records. Responsible Individual: Jason Crowe Email: Jason.Crowe@nyu.edu
The  Hospital  has  identified  additional  expenditures  that  occurred  during  Period  4  to  prevent, prepare for, and respond to coronavirus that were not reimbursed by other sources or that other sources were  obligated  to  reimburse  that  were  omitted  from  the  original  submission.   In...
The  Hospital  has  identified  additional  expenditures  that  occurred  during  Period  4  to  prevent, prepare for, and respond to coronavirus that were not reimbursed by other sources or that other sources were  obligated  to  reimburse  that  were  omitted  from  the  original  submission.   In  the  future,  the  Hospital  will  maintain adequate financial records and supporting documentation for the federal awards. The tracking mechanism will include denoting if the expenditures have been reimbursed by another source or are obligated to be  reimbursed  by  other  sources.  In  addition,  the  Hospital  will  be  proactive  in  getting  necessary  training  and  education regarding the allowable uses of federal funding received in future years. Responsible Individuals: Stephani Tipton, Accountant and Ken Fisher, CFO Anticipated Completion Date: Ongoing
View Audit 304697 Questioned Costs: $1
The Hospital has recalculated lost revenues to incorporate the audit adjusting journal  entries for the fiscal year ended July 31, 2022, for quarters impacted, incorporate the cost report settlement impact across all quarters impacted, and to include an estimated impact of the cost r...
The Hospital has recalculated lost revenues to incorporate the audit adjusting journal  entries for the fiscal year ended July 31, 2022, for quarters impacted, incorporate the cost report settlement impact across all quarters impacted, and to include an estimated impact of the cost report settlement for quarters impacted  for  the  fiscal  year  ended  July  31,  2023.   In  addition,  the  revised  calculation  includes  the  correction  needed to remove the 340(b) drug program expenses as noted in finding 2023‐006 and to reconcile to supporting documentation  as  noted  in  finding  2023‐005.   In  the  future,  the  Hospital  will  maintain  adequate  supporting  documentation for the calculation of lost revenues and will ensure the accuracy and completeness of the amounts reported  by  reconciling  to  the  audited  financial  statements,  internal  financial  statements,  and  other  source  documentation. The Hospital will be cognizant of items that are posted in one period that apply to multiple periods and accurately including those items in the calculation. In addition, the Hospital will be proactive in getting necessary training and education regarding the allowable uses of federal funding received in future years. Responsible Individuals: Stephani Tipton, Accountant and Ken Fisher, CFO Anticipated Completion Date: Ongoing
View Audit 304697 Questioned Costs: $1
In  the  future,  the  Hospital  will  maintain  adequate  supporting  documentation  for  the  calculation of lost revenues and will ensure the accuracy and completeness of the amounts reported by reconciling to the audited financial statements, internal financial statements, and other source docu...
In  the  future,  the  Hospital  will  maintain  adequate  supporting  documentation  for  the  calculation of lost revenues and will ensure the accuracy and completeness of the amounts reported by reconciling to the audited financial statements, internal financial statements, and other source documentation. The Hospital will be cognizant of only including revenue in the calculation and that the periods being compared are calculated using  the  same  methodology.   In  addition,  the  Hospital  will  be  proactive  in  getting  necessary  training  and  education regarding the allowable uses of federal funding received in future years. The Hospital has recalculated lost  revenues  for  the  quarters  covered  by  Period  4  to  exclude  the  340(b)  drug  program  expenses  from  the  calculation, in addition to taking into consideration corrections needed for items noted in finding 2023‐007. Responsible Individuals: Stephani Tipton, Accountant and Ken Fisher, CFO Anticipated Completion Date: Ongoing
View Audit 304697 Questioned Costs: $1
In  the  future,  the  Hospital  will  maintain  adequate  financial  records  and  supporting  documentation for federal awards. The Hospital will use a spreadsheet to track all federal awards. The spreadsheet will be prepared by the accountant and reviewed by the Chief Financial O...
In  the  future,  the  Hospital  will  maintain  adequate  financial  records  and  supporting  documentation for federal awards. The Hospital will use a spreadsheet to track all federal awards. The spreadsheet will be prepared by the accountant and reviewed by the Chief Financial Officer. The spreadsheet will be included in the monthly financial information provided to the Board of Directors for review and approval. Responsible Individuals: Stephani Tipton, Accountant and Ken Fisher, CFO Anticipated Completion Date: Ongoing
View Audit 304697 Questioned Costs: $1
The Hospital recognizes the importance of having a methodology in place for estimating  the allowance for contractual adjustments in accounts receivable and the estimate for third‐party payor settlements.   The  Hospital  will  work  on  strengthening  procedures  for  the  allowance  f...
The Hospital recognizes the importance of having a methodology in place for estimating  the allowance for contractual adjustments in accounts receivable and the estimate for third‐party payor settlements.   The  Hospital  will  work  on  strengthening  procedures  for  the  allowance  for  contractual  adjustment  estimate and develop an estimate for the Medicaid lump sum payments. Our goal will be to use our Medicare cost report model to estimate the Medicare cost report settlement on a quarterly basis. In addition, our goal is to have the model tested against the most recently submitted Medicare cost report on an annual basis. An accountant was hired on February 13, 2024, to assist the Chief Financial Officer (CFO)   in the monthly accounting duties. The accountant immediately began reconciling cash accounts and is caught up on  all  prior  month  reconciliations.   The  accountant  is  working  with  CFO  to  post  activity  and  corrections  to  the  general ledger. The accountant will ensure that cash and investment accounts are reconciled monthly in a timely manner going forward. Now that the cash reconciliations are caught up, the accountant will begin reconciling all other balance sheet accounts. Responsible Individuals: Stephani Tipton, Accountant and Ken Fisher, CFO Anticipated Completion Date: Ongoing
UWGC has developed a procedure to ensure that prior to submission of invoices to federal awarding agencies, management prepares a monthly analysis based on 211 call logs to support the actual amounts allocated across all programs and invoiced to the awarding agencies that are reconciled to payroll r...
UWGC has developed a procedure to ensure that prior to submission of invoices to federal awarding agencies, management prepares a monthly analysis based on 211 call logs to support the actual amounts allocated across all programs and invoiced to the awarding agencies that are reconciled to payroll reports, which then will allow UWGC to present evidence that all hours submitted for reimbursement are supported with the appropriate allocation. The process will include management staff from both 211 and finance departments thus maintaining internal controls. Additionally, this procedure will be reviewed at least annually by both departments as it relates to the allocation methodology to ensure that its appropriate given changes in the program and workforce.
UWGC has developed a procedure as outlined below in “Payroll Allocation Grants” to ensure that prior to submission of invoices to federal awarding agencies, management prepares a monthly analysis based on 211 call logs to support the actual amounts allocated across all programs and invoiced to the a...
UWGC has developed a procedure as outlined below in “Payroll Allocation Grants” to ensure that prior to submission of invoices to federal awarding agencies, management prepares a monthly analysis based on 211 call logs to support the actual amounts allocated across all programs and invoiced to the awarding agencies that are reconciled to payroll reports, which then will allow UWGC to present evidence that all hours submitted for reimbursement are supported with the appropriate allocation. The process will include management staff from both 211 and finance departments thus maintaining internal controls. Additionally, this procedure will be reviewed at least annually by both departments as it relates to the allocation methodology to ensure that its appropriate given changes in the program and workforce.
View Audit 304646 Questioned Costs: $1
The migration to a new general ledger financial reporting system is an isolated incident and given the improved reporting capabilities the change in product provided a positive impact. UWGC experienced turnover for the program manager position that created a learning curve that was addressed but res...
The migration to a new general ledger financial reporting system is an isolated incident and given the improved reporting capabilities the change in product provided a positive impact. UWGC experienced turnover for the program manager position that created a learning curve that was addressed but resulted in audit completion delay. UWGC has an experienced manager currently overseeing the program who will follow policies and procedures as prescribed and on a timely basis to allow for prompt reporting submission.
UWGC experienced a staffing turnover during the 2024 fiscal year of the manager responsible for the reporting on the SEFA. The manager tracked financial reports on a cash basis causing a timing difference with not recognizing accounts payable. The finance team accounted for expenses in the appropria...
UWGC experienced a staffing turnover during the 2024 fiscal year of the manager responsible for the reporting on the SEFA. The manager tracked financial reports on a cash basis causing a timing difference with not recognizing accounts payable. The finance team accounted for expenses in the appropriate period, therefore the Finance team will crosscheck reports for timing difference prior to submission to governing agency.
Finding 394759 (2023-003)
Significant Deficiency 2023
Finding Number: 2023-003 Condition: The schedule of expenditures of federal awards (SEFA) was not complete. Planned Corrective Action: The College will ensure that the schedule of federal awards (SEFA is reviewed for completeness. Going forward, the SEFA will be compared with the prior year SEFA and...
Finding Number: 2023-003 Condition: The schedule of expenditures of federal awards (SEFA) was not complete. Planned Corrective Action: The College will ensure that the schedule of federal awards (SEFA is reviewed for completeness. Going forward, the SEFA will be compared with the prior year SEFA and a separate schedule of new awards for the current fiscal period. The results of this comparison will be reviewed by the grants office, the controller’s office and the Vice President’s office. This will increase the level of reviews to a three-tiered process which should address issues of completeness of the SEFA. Contact person responsible for corrective action: Ms. Jackie Brown, Ms. Deborah McKenzie, and Dr. Sharron T. Burnett Anticipated Completion Date: 06/30/2024
CORRECTIVE ACTION PLAN (CAP): Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Action Planned in Response to Finding: Management is aware of the issue and will implement the suggested procedures. Official Responsible for Ensuring CAP: Brent Hinson, Dep...
CORRECTIVE ACTION PLAN (CAP): Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Action Planned in Response to Finding: Management is aware of the issue and will implement the suggested procedures. Official Responsible for Ensuring CAP: Brent Hinson, Deputy City Administrator/Finance Director, would be responsible for procedures. Planned Completion Date for CAP: Procedures will be implemented in the current fiscal year. Plan to Monitor Completion of CAP: The finance department will review and ensure compliance.
Action Taken The Lending Department has recently onboarded a new Lending Operations Manager as well as a Lending Operations Analyst with the primary responsibility of submitting timely reports to the SBA and others. These individuals do not have client-facing responsibilities and are solely focused ...
Action Taken The Lending Department has recently onboarded a new Lending Operations Manager as well as a Lending Operations Analyst with the primary responsibility of submitting timely reports to the SBA and others. These individuals do not have client-facing responsibilities and are solely focused on the internal lending operations. Employee goal setting for FY2024 will include the timely report submission. Anticipated Completion Date: March 31, 2024 If there are any questions regarding this plan, please call Kevin Fryatt, Co-Interim CEO and Chief Financial & Operations Officer (CFOO) at 202-516-1156. Submitted by, Kevin Fryatt Co-Interim CEO Chief Financial & Operations Officer 12
Finding Number: 2023-017 Federal Program: 14.218, Department of Housing and Urban Development (HUD), CDBG – Entitlement Grants Cluster, Community Development Block Grants/Entitlement Grants Program (CDBG) Condition Per Auditor: The County filed the FFATA report seven months late Planned Corrective A...
Finding Number: 2023-017 Federal Program: 14.218, Department of Housing and Urban Development (HUD), CDBG – Entitlement Grants Cluster, Community Development Block Grants/Entitlement Grants Program (CDBG) Condition Per Auditor: The County filed the FFATA report seven months late Planned Corrective Action: Management agrees with this finding. The County will implement a notification process to include communication to the grants division once grant contracts are approved. Subsequent FFATA reports will be filed of notification of approval no later than the last day of the month following the month in which the subaward/subaward amendment obligation. Anticipated Completion Date: 6/30/25 Responsible Contact Person: Shauntika Bullard
Finding Number: 2023-013 Federal Program: 21.027, US Department of Treasury, COVID-19 – Coronavirus State and Local Fiscal Recovery Fund (CSLFRF) Condition Per Auditor: The County entered into intergovernmental agreements with local communities using the revenue loss provision of the County’s CSLFRF...
Finding Number: 2023-013 Federal Program: 21.027, US Department of Treasury, COVID-19 – Coronavirus State and Local Fiscal Recovery Fund (CSLFRF) Condition Per Auditor: The County entered into intergovernmental agreements with local communities using the revenue loss provision of the County’s CSLFRF award. Those contracts contained subrecipient language/provisions. The County did not have adequate controls in place to ensure that the form and substance of these agreements were in compliance with the intended nature of the relationship and/or the requirements of the federal award. Planned Corrective Action: Management does not agree with this finding. As noted in the Condition of this finding itself, the agreements in question are intergovernmental agreements, clearly labeled as such. They specifically state they are funding each project with SLFRF funds under the Revenue Replacement Category (Category 6.1). Section 4.01 states “Project Funds must be used for eligible activities for revenue replacement funds as described in the SLFRF final rules, regulations, and guidance.” As Management informed the auditor before auditor edited its preliminary finding to reflect this, “as described in the SLFRF final rules, regulations, and guidance” under 6.1 there are no subrecipients by definition as the County itself is the beneficiary. The County is being "made whole" for calculated revenue loss due to the pandemic under this category; therefore, once the funds are obligated and spent by the County the purpose has been satisfied. The entity receiving those funds would not have subrecipient obligations. FAQ 13.14 confirms this understanding. The communities enter into subrecipient agreements on an annual basis with the County and are very familiar with the format of such agreements. Those agreements always state clearly that they are subrecipient agreements in the title and the introductory paragraph. The communities also enter into intergovernmental agreements with the County on an annual basis. Therefore, they are aware that these two types of agreement are distinct. In this case the agreements are clearly labeled as intergovernmental agreements in the title and the introductory paragraph and there is no mention of subrecipient status in the body of the agreement. In fact, Section 4.05, Relationship of Parties, states “Relationship of the Community to the County is, and will continue to be, that of an independent contractor.” In the subrecipient agreements the County enters into with these communities on an annual basis this clause says the relationship is that of a subrecipient. Therefore, the agreement is clear on the relationship and the communities would know to consult the County if there is any question of compliance requirements. Any language requiring compliance with provisions applicable to subrecipients was paired with the qualifier "applicable". For example Article IX requires compliance with laws only “as applicable”. This is catch-all language and is good legal practice to include for contingencies. In this case, the program being a new federal program, the County intentionally included this catch-all language referencing compliance with 2 CFR 200 (Uniform Guidance) “as applicable” and required the community to “provide any disclosures required by law.” to allow itself the ability to enforce should the laws, rules, or regulations be interpreted in a certain manner to be applicable or even changed. This is based on experience with programs such as the Neighborhood Stabilization Program through HUD where such occurrences were noted. Consequently; the County believes it would actually be irresponsible not to include such language. As far as the recommendation of increased guidance to contracted communities, given the increased guidance available now the County has provided such guidance as needed. Auditor seems to indicate that the communities “may improperly conclude they are subject to certain compliance requirements, including but not limited to incorrectly concluding they are required to report expenditures incurred under the agreements on their schedule of expenditures of federal awards, which could further lead to those communities incorrectly concluding they are subject to the requirement to obtain a single audit and/or incorrect major program determinations being made in conjunction with their single audit engagements.” The finding is essentially noting that if these communities conclude that they have a subrecipient relationship and that the Uniform Guidance is applicable to them as subrecipients it is an improper conclusion. Given the wide availability of FAQs and guidance on this topic, Management agrees it would be an improper conclusion. Anticipated Completion Date: 9/30/23 Responsible Contact Person: Haaris Ahmad
Finding Number: 2023-012 Federal Program: 21.027, US Department of Treasury, COVID-19 – Coronavirus State and Local Fiscal Recovery Fund (CSLFRF) Condition Per Auditor: The County did not have adequate controls in place to ensure funds transferred to a component unit were not reported to the Treasur...
Finding Number: 2023-012 Federal Program: 21.027, US Department of Treasury, COVID-19 – Coronavirus State and Local Fiscal Recovery Fund (CSLFRF) Condition Per Auditor: The County did not have adequate controls in place to ensure funds transferred to a component unit were not reported to the Treasury until the component unit met the criteria for obligated the funds. As a result, the County reported, to Treasury, $10,000,000 as obligated based on an agreement between the County and a discreetly presented component unit of the County prior to those funds meeting the definition of obligated. Planned Corrective Action: Management has updated the determination of the relationship with the Drains Commission, a separate legal entity, and subsequently adjusted the SEFA to report the current expenditures of the project. The Treasury report will be adjusted in the next reporting period. Anticipated Completion Date: 6/30/24 Responsible Contact Person: Shauntika Bullard
Finding Number: 2023-010 Federal Program: 21.023, US Department of Treasury, COVID-19 – Emergency Rental Assistance Condition Per Auditor: The County’s controls over general ledger to Schedule of Expenditures of Federal Awards (“SEFA”) and beneficiary payment database reconciliation did not identify...
Finding Number: 2023-010 Federal Program: 21.023, US Department of Treasury, COVID-19 – Emergency Rental Assistance Condition Per Auditor: The County’s controls over general ledger to Schedule of Expenditures of Federal Awards (“SEFA”) and beneficiary payment database reconciliation did not identify several adjustments that were needed to both the general ledger and the SEFA. Planned Corrective Action: Management will update processes and controls to ensure completeness of grant activity is received for review and reconciliation. Anticipated Completion Date: 6/30/25 Responsible Contact Person: Shauntika Bullard
Finding 2023-003: Noncompliance with Reporting Requirements under the Federal Funding Accountability and Transparency Act (FFATA) Audit Finding: The Fund works with subrecipients and some of its subawards require compliance with the FFATA requirement. Corrective Action Plan: See Corrective Acti...
Finding 2023-003: Noncompliance with Reporting Requirements under the Federal Funding Accountability and Transparency Act (FFATA) Audit Finding: The Fund works with subrecipients and some of its subawards require compliance with the FFATA requirement. Corrective Action Plan: See Corrective Action Plan for Finding 2023-001, which will also address this finding. Person(s) responsible for implementation of the corrective action plan: Monica A. Garrison, Senior Vice President Finance & Treasurer. Hillina Fetehawoke, Director of Accounting & Financial Reporting. Anticipated completion date: June 2024
In years prior, the Boys & Girls Clubs of Central Illinois has consistently managed our internal accounting systems and federal grant reporting without incident while working with a 3rd party accounting firm. In 2022 we incorporated an internal fiscal director role to aid in those efforts. The Boar...
In years prior, the Boys & Girls Clubs of Central Illinois has consistently managed our internal accounting systems and federal grant reporting without incident while working with a 3rd party accounting firm. In 2022 we incorporated an internal fiscal director role to aid in those efforts. The Board of Directors & CEO later discovered a host of performance deficiencies, accounting and reporting errors made during the time period of FY23; causing the negative impact to our FY23 audit which has resulted in two audit findings. Effective October 2023, the Board of Directors along with the CEO took immediate action by making the following changes to ensure no future issues will negatively impact our internal accounting and reporting systems. 1 - The Fiscal Director role was permanently eliminated upon further investigation. 2 - BGCCIL hired a 3rd party, accredited CPA firm who now performs all fiscal duties including general ledger classifications, producing monthly financial reports, and other important accounting functions.
In years prior, the Boys & Girls Clubs of Central Illinois has consistently managed our internal accounting systems and federal grant reporting without incident while working with a 3rd party accounting firm. In 2022 we incorporated an internal fiscal director role to aid in those efforts. The Boar...
In years prior, the Boys & Girls Clubs of Central Illinois has consistently managed our internal accounting systems and federal grant reporting without incident while working with a 3rd party accounting firm. In 2022 we incorporated an internal fiscal director role to aid in those efforts. The Board of Directors & CEO later discovered a host of performance deficiencies, accounting and reporting errors made during the time period of FY23; causing the negative impact to our FY23 audit which has resulted in two audit findings. Effective October 2023, the Board of Directors along with the CEO took immediate action by making the following changes to ensure no future issues will negatively impact our internal accounting and reporting systems. 1 - The Fiscal Director role was permanently eliminated upon further investigation. 2- BGCCIL hired a 3rd pary accredited CPA firm who now performs all fiscal duties including general ledger classifications, producing monthly financial reports, and other important accounting functions.
Because there was not an existing Residual Receipt account, management has started the process to open an account. The bank required minutes from the Board of Directors of Tomball Pines, Inc. before they would open the account. A board meeting was held April 9, 2024 and the motion was made, second...
Because there was not an existing Residual Receipt account, management has started the process to open an account. The bank required minutes from the Board of Directors of Tomball Pines, Inc. before they would open the account. A board meeting was held April 9, 2024 and the motion was made, seconded, and approved to open the needed account. Management will be making the deposit the week of April 15, 2024.
View of Responsible Officials and Corrective Action Plan The COO and CEO are responsible for ensuring that all SF-425s are submitted within 90-days of fiscal year’s completion. As a corrective action, the COO will create an Outlook reminder to complete the SF-425 on time, and the Outlook reminder wi...
View of Responsible Officials and Corrective Action Plan The COO and CEO are responsible for ensuring that all SF-425s are submitted within 90-days of fiscal year’s completion. As a corrective action, the COO will create an Outlook reminder to complete the SF-425 on time, and the Outlook reminder will be on both the COO, and CEO’s calendars. Corrective Action Plan Timeline The corrective action will be completed by April 5, 2024. Designation of Employee Position Responsible for Meeting Deadline The COO is responsible for meeting the April 5, 2024 deadline.
2023-001 – Nutrition and Transportation Reporting Statement of Condition – The Organization filed billing reports for nutrition and transportation services to AgeSmart Community Resources that did not agree to the nutrition and transportation detail records. Cause of Condition – The Organization’s ...
2023-001 – Nutrition and Transportation Reporting Statement of Condition – The Organization filed billing reports for nutrition and transportation services to AgeSmart Community Resources that did not agree to the nutrition and transportation detail records. Cause of Condition – The Organization’s staff erroneously made mathematical errors and incorrectly billed all 5-meal deliveries as 7-meal deliveries. Recommendation – The Organization should consider the costs and benefits of hiring additional expertise or training existing staff, as well as, implementing a monitoring process to ensure the Organization’s billings are accurate and in accordance with the procedures prescribed by the funding agency. View of Responsible Officials and Planned Corrective Action: The Organization will review procedures and processes around reporting of units; implementing a double check system between the clerk and supervisor to reduce the risk of human error in logging units. Review of practices regarding adjustments to units will be completed and procedures will be updated. Quarterly audits will be implemented to ensure accuracy. Anticipated Date of Completion: Ongoing analysis
View Audit 304542 Questioned Costs: $1
All of the required deposits to the replacement reserve were not made during the year. Response: The new management company will make deposits in 2024 for the shortfalls.
All of the required deposits to the replacement reserve were not made during the year. Response: The new management company will make deposits in 2024 for the shortfalls.
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