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Finding 484657 (2023-003)
Significant Deficiency 2023
Orange County School Readiness Coalition, Inc.
FL
Cash Management Reporting
Finding 2023-003: Timely Remittance of Advances Federal Programs ALN: 93.575, 93.596, 93.558 Criteria: In accordance with the grant agreement and DEL Program Guidance 240.01, Cash Management Procedures, any advance that cannot be expended or offset by September 18, must be returned to DEL by October...
Finding 2023-003: Timely Remittance of Advances Federal Programs ALN: 93.575, 93.596, 93.558 Criteria: In accordance with the grant agreement and DEL Program Guidance 240.01, Cash Management Procedures, any advance that cannot be expended or offset by September 18, must be returned to DEL by October 31 of the following year. Condition: The Organization did not timely remit the unexpended advance related to the 2022- 2023 fiscal year in compliance with the grant agreement and DEL Program Guidance. Cause: Lack of effective controls surrounding cash management and review of controls to ensure compliance with grant and DEL Program Guidance. Effect: The Organization did not timely remit the unexpended advance related to the 2022-2023 fiscal year to DEL. The advances were returned in full as of January 25, 2024. Recommendation: We recommend the Organization implement procedures to ensure that all advances are reconciled on a monthly basis and remitted to DEL in accordance with the grant agreement and DEL guidance Corrective Action Plan: ELC Management will make sure that measures are in place to ensure all advances are reconciled monthly and paid timely back to DEL. Responsible Party: Jenny Longo, CFO Anticipated Completion Date: August 2024
View Audit 317564
Food for Free Committee, Inc.
MA
Reporting
Food For Free Committee, Inc. is currently in the process of updating their accounting system to account for federal awards by class for clear and precise tracking of all expenditures and payments. Management is also reviewing the current procedures for recording in-kind food donations to ensure acc...
Food For Free Committee, Inc. is currently in the process of updating their accounting system to account for federal awards by class for clear and precise tracking of all expenditures and payments. Management is also reviewing the current procedures for recording in-kind food donations to ensure accurate tracking. A monthly report of USDA food received will be accessible to accounting team members to assist in valuation amounts. The Senior Vice President of Strategy and Impact will oversee compliance with federal award grant contract terms, and coordinate necessary tracking and documentation across finance and operating functions.
View Audit 317561
Scranton Primary Health Care Center INC
PA
Reporting
Scranton Primary Health Care Center, Inc in future filings of the Data Collection Form and Reporting Package will obtain and compile on a timely basis to allow the report to be filed no later than nine months after the end of the audit period or extended period allowed by the Office of Management an...
Scranton Primary Health Care Center, Inc in future filings of the Data Collection Form and Reporting Package will obtain and compile on a timely basis to allow the report to be filed no later than nine months after the end of the audit period or extended period allowed by the Office of Management and Budget.
View Audit 317549
Retired Steelworkers Housing and Health Development Corporation
FL
Reporting HUD Housing Programs
FINDING No. 2023-002: Section 236 Mortgage Restructuring Note, ALN 14.103 Recommendation: The Project should comply with state law and HUD regulations for refunding security deposits and ensure all refunds are made to the move-out tenants within the required period. Action Taken: Training has been...
FINDING No. 2023-002: Section 236 Mortgage Restructuring Note, ALN 14.103 Recommendation: The Project should comply with state law and HUD regulations for refunding security deposits and ensure all refunds are made to the move-out tenants within the required period. Action Taken: Training has been provided to staff on state and HUD laws and the processes and procedures ot refunding move-out tenants within the required period. If the audit Oversight Agency has questions regarding these plans, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips, CFO
View Audit 317535
Retired Steelworkers Housing and Health Development Corporation
FL
HUD Housing Programs Eligibility Reporting
Oversight Agency for Audit, Retired Steelworkers Housing and Health Development Corporation respectfully submits the following corrective action plan for the year ended December 31, 2023. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Sui...
Oversight Agency for Audit, Retired Steelworkers Housing and Health Development Corporation respectfully submits the following corrective action plan for the year ended December 31, 2023. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067 Audit period: January 1, 2023 through December 31, 2023 The findings from the December 31, 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. SECTION III – FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2023-001: Section 236 Mortgage Restructuring Note, ALN 14.103 Recommendation: The Project should implement procedures to ensure the Project verifies tenant eligibility through the EIV system in a timely manner. Action Taken: Staff training has been provided and included in monthly reporting procedures.
View Audit 317535
Lmc Children Services
NC
Reporting Internal Control / Segregation of Duties
we, LMC Children Services, understands the filing deadline and will ensure the filing deadline is met in the future. We have never missed the filing deadline and this was just an oversight.
we, LMC Children Services, understands the filing deadline and will ensure the filing deadline is met in the future. We have never missed the filing deadline and this was just an oversight.
View Audit 317500
State of Montana
MT
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.403
ALN: 97.042, 97.047, Corrective Action Plan: Inadequate Support for Federal Reimbursement - DMA - The Montana Department of Military Affairs, Disaster and Emergency Services Division, has improved and implemented internal control procedures to ensure proper supporting documentation is sufficient a...
ALN: 97.042, 97.047, Corrective Action Plan: Inadequate Support for Federal Reimbursement - DMA - The Montana Department of Military Affairs, Disaster and Emergency Services Division, has improved and implemented internal control procedures to ensure proper supporting documentation is sufficient at the time of reimbursement and continues to work with the Federal Emergency Management Agency (FEMA) to ensure compliance with grant guidance. The department reviews and updates the current internal control process to ensure sufficient documentation is received and maintained. Person(s) Responsible for Corrective Measures: Delila Bruno, Administrator, Montana Department of Military Affairs, Target Date: Completed
View Audit 317490 Questioned Costs: $1
Finding 484557 (2023-011)
Material Weakness 2023
State of Montana
MT
Allowable Costs / Cost Principles Reporting Matching / Level of Effort / Earmarking § 200.303 § 200.334
ALN: 17.225, Corrective Action Plan: Inaccurate Federal Reporting - UI - DLI - Since the new Unemployment Insurance system launched (MUSE), the Montana Department of Labor and Industry has worked with its system vendor (FAST) to generate additional system reports, which are used to reconcile fisca...
ALN: 17.225, Corrective Action Plan: Inaccurate Federal Reporting - UI - DLI - Since the new Unemployment Insurance system launched (MUSE), the Montana Department of Labor and Industry has worked with its system vendor (FAST) to generate additional system reports, which are used to reconcile fiscal activity. The department has also procured the services of a vendor who will complete a reporting accuracy and efficiency assessment of the Unemployment Insurance program. The department has reconciled accounts and is working to document new processes. The department is also currently reviewing and, if necessary, revising reports. Person(s) Responsible for Corrective Measures: Jay Phillips, Administrator, Montana Department of Labor and Industry, Target Date: 12/31/2024
View Audit 317490
Finding 484555 (2023-009)
Significant Deficiency 2023
State of Montana
MT
Internal Control / Segregation of Duties Subrecipient Monitoring Reporting § 200.303
ALN: 17.225, Corrective Action Plan: Inadequate Support for Benefit Accuracy Measurement Reviews - UI - DLI - During the audit period, the Montana Department of Labor and Industry implemented new internal controls for tracking case files. As noted in the audit report, the department implemented ne...
ALN: 17.225, Corrective Action Plan: Inadequate Support for Benefit Accuracy Measurement Reviews - UI - DLI - During the audit period, the Montana Department of Labor and Industry implemented new internal controls for tracking case files. As noted in the audit report, the department implemented new internal controls when its new MUSE system launched. Department procedures also have been amended to ensure retention of system monitoring reports. The department is currently working with a vendor to develop additional case review reports. Person(s) Responsible for Corrective Measures: Jay Phillips, Administrator, Montana Department of Labor and Industry, Target Date: 08/31/2024
View Audit 317490
Finding 484541 (2023-047)
Material Weakness 2023
State of Montana
MT
Subrecipient Monitoring Reporting § 200.303
ALN: 84.010, Corrective Action Plan: Noncompliant FFATA Reports - Title I - OPI - The Montana Office of Public Instruction will implement a process to reconcile the data between the Federal Funding Accounting and Transparency Act (FFATA) Subaward Reporting System (FSRS) and the USASpending system ...
ALN: 84.010, Corrective Action Plan: Noncompliant FFATA Reports - Title I - OPI - The Montana Office of Public Instruction will implement a process to reconcile the data between the Federal Funding Accounting and Transparency Act (FFATA) Subaward Reporting System (FSRS) and the USASpending system monthly. This finding was based on the federal system not functioning as expected. This reconciliation process will be completed monthly. Person(s) Responsible for Corrective Measures: April Grady, Chief Financial Officer, Montana Office of Public Instruction, Target Date: 09/30/2024
View Audit 317490
Finding 484531 (2023-071)
Material Weakness 2023
State of Montana
MT
Reporting Subrecipient Monitoring § 200.303
ALN: 93.558, Corrective Action Plan: Noncompliant FFATA Reports - TANF- DPHHS - The Montana Department of Public Health and Human Services, Temporary Assistance for Needy Families program will enhance existing internal controls and instructions to ensure timely and accurate submission of Federal F...
ALN: 93.558, Corrective Action Plan: Noncompliant FFATA Reports - TANF- DPHHS - The Montana Department of Public Health and Human Services, Temporary Assistance for Needy Families program will enhance existing internal controls and instructions to ensure timely and accurate submission of Federal Funding Accountability and Transparent Act (FFATA) reports in accordance with federal regulations. Person(s) Responsible for Corrective Measures: Corinne Kyler, Administrator, Montana Department of Public Health and Human Services, Target Date: 03/31/2025
View Audit 317490
Finding 484529 (2023-058)
Significant Deficiency 2023
State of Montana
MT
Eligibility Reporting Matching / Level of Effort / Earmarking § 200.303
ALN: 93.558, Corrective Action Plan: Potential Risk of Inaccurate ACF 199 Reports - TANF - DPHHS - The Montana Department of Public Health and Human Services developed procedures in February 2023 for the Temporary Assistance for Needy Families program and is currently working to create a tool to b...
ALN: 93.558, Corrective Action Plan: Potential Risk of Inaccurate ACF 199 Reports - TANF - DPHHS - The Montana Department of Public Health and Human Services developed procedures in February 2023 for the Temporary Assistance for Needy Families program and is currently working to create a tool to better document the review and approval of the report. However, a comprehensive review of the data prior to submission is not possible, due to the type of data being submitted. The data is submitted in code (i.e., strings of numbers) to be read by the Administration for Children and Families (ACF) system. A review will be done to the extent possible to ensure expectations are met about file sizes and numbers of rows. Review results will be documented in a review checklist, which will include a notation of the file review and signature. Person(s) Responsible for Corrective Measures: Chappell Smith, Administrator, Montana Department of Public Health and Human Services, Target Date: 11/30/2024
View Audit 317490
Finding 484518 (2023-072)
Material Weakness 2023
State of Montana
MT
Reporting Subrecipient Monitoring § 200.303
ALN: 93.268, Corrective Action Plan: Noncompliant FFATA Reports - Immunization - DPHHS - The Montana Department of Public Health and Human Services, Immunization Cooperative Agreements program enhance existing internal controls and instructions to ensure timely and accurate submission of Federal F...
ALN: 93.268, Corrective Action Plan: Noncompliant FFATA Reports - Immunization - DPHHS - The Montana Department of Public Health and Human Services, Immunization Cooperative Agreements program enhance existing internal controls and instructions to ensure timely and accurate submission of Federal Funding Accountability and Transparent Act (FFATA) reports in accordance with federal regulations. Person(s) Responsible for Corrective Measures: Corinne Kyler, Administrator, Montana Department of Public Health and Human Services, Target Date: 03/31/2025
View Audit 317490
Finding 484488 (2023-070)
Material Weakness 2023
State of Montana
MT
Reporting Subrecipient Monitoring § 200.303
ALN: 93.658, Corrective Action Plan: Noncompliant FFATA Reports - Foster Care - DPHHS - The Montana Department of Public Health and Human Services, Foster Care program will enhance existing internal controls and instructions to ensure timely and accurate submission of Federal Funding Accountabilit...
ALN: 93.658, Corrective Action Plan: Noncompliant FFATA Reports - Foster Care - DPHHS - The Montana Department of Public Health and Human Services, Foster Care program will enhance existing internal controls and instructions to ensure timely and accurate submission of Federal Funding Accountability and Transparent Act (FFATA) reports in accordance with federal regulations. Person(s) Responsible for Corrective Measures: Corinne Kyler, Administrator, Montana Department of Public Health and Human Services, Target Date: 03/31/2025
View Audit 317490
Finding 484458 (2023-069)
Material Weakness 2023
State of Montana
MT
Reporting Subrecipient Monitoring § 200.303
ALN: 93.323, Corrective Action Plan: Noncompliant FFATA Reports - ELC- DPHHS - The Montana Department of Public Health and Human Services, Epidemiology and Laboratory Capacity for Infectious Diseases program will enhance existing internal controls and instructions to ensure timely and accurate sub...
ALN: 93.323, Corrective Action Plan: Noncompliant FFATA Reports - ELC- DPHHS - The Montana Department of Public Health and Human Services, Epidemiology and Laboratory Capacity for Infectious Diseases program will enhance existing internal controls and instructions to ensure timely and accurate submission of Federal Funding Accountability and Transparent Act (FFATA) reports in accordance with federal regulations. Person(s) Responsible for Corrective Measures: Corinne Kyler, Administrator, Montana Department of Public Health and Human Services, Target Date: 03/31/2025
View Audit 317490
Finding 484435 (2023-030)
Material Weakness 2023
State of Montana
MT
Cash Management Period of Performance HUD Housing Programs § 200.1 § 200.303
ALN: 84.425, 84.425F, Corrective Action Plan: Controls and Compliance - HEERF - MSU - The Montana State University - Bozeman will enhance internal controls to comply with federal regulations surrounding cash management and reporting requirements for new Federal programs, including those through th...
ALN: 84.425, 84.425F, Corrective Action Plan: Controls and Compliance - HEERF - MSU - The Montana State University - Bozeman will enhance internal controls to comply with federal regulations surrounding cash management and reporting requirements for new Federal programs, including those through the Higher Education Emergency Relief Fund (HEERF), and intends to use existing resources and controls within the university to strengthen the review and reporting requirements for new programs. The university is corresponding with the United States Department of Education to resolve the use of outstanding HEERF monies. Person(s) Responsible for Corrective Measures: Aaron Mitchell, Associate Vice President for Financial Services, Montana State University - Bozeman, Target Date: 12/31/2024
View Audit 317490
Finding 484434 (2023-029)
Material Weakness 2023
State of Montana
MT
Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303
ALN: 84.425, 84.425E, 84.425F, Corrective Action Plan: Reporting Controls and Compliance - HEERF - MSU - The Montana State University-Bozeman will enhance the internal controls to comply with the reporting process for any new federal programs, including those through the Higher Education Emergency...
ALN: 84.425, 84.425E, 84.425F, Corrective Action Plan: Reporting Controls and Compliance - HEERF - MSU - The Montana State University-Bozeman will enhance the internal controls to comply with the reporting process for any new federal programs, including those through the Higher Education Emergency Relief Fund (HEERF). The university will utilize current resources within university business services and the office of research to develop employee skillsets and build competencies to enhance controls with the reporting process. Person(s) Responsible for Corrective Measures: Aaron Mitchell, Associate Vice President for Financial Services, Montana State University - Bozeman, Target Date: 12/31/2024
View Audit 317490
Finding 484433 (2023-028)
Material Weakness 2023
State of Montana
MT
Cash Management Reporting Matching / Level of Effort / Earmarking § 200.303
ALN: 84.425, 84.425E, 84.425F, Corrective Action Plan: Reporting Controls and Compliance - HEERF - UM - The University of Montana - Missoula has implemented procedures to ensure compliance with the reporting requirements of the Higher Education Emergency Relief Fund (HEERF) program. Those procedur...
ALN: 84.425, 84.425E, 84.425F, Corrective Action Plan: Reporting Controls and Compliance - HEERF - UM - The University of Montana - Missoula has implemented procedures to ensure compliance with the reporting requirements of the Higher Education Emergency Relief Fund (HEERF) program. Those procedures include reviewing reports by at least one other person for accuracy and completeness, utilizing calendar reminders to ensure all deadlines are met, and retaining all records in a central location. Person(s) Responsible for Corrective Measures: Rachel Buswell, Controller, University of Montana - Missoula Ginger Lowry, Financial Aid Director, University of Montana - Missoula, Target Date: Completed
View Audit 317490
Finding 484432 (2023-045)
Material Weakness 2023
State of Montana
MT
Subrecipient Monitoring Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles § 200.303
ALN: 84.425, 84.425D, 84.425U, Corrective Action Plan: Noncompliant FFATA Reports - ESSER - OPI - The Montana Office of Public Instruction will implement a process to reconcile the data between the Federal Funding Accounting and Transparency Act (FFATA) Subaward Reporting System (FSRS) and the USA...
ALN: 84.425, 84.425D, 84.425U, Corrective Action Plan: Noncompliant FFATA Reports - ESSER - OPI - The Montana Office of Public Instruction will implement a process to reconcile the data between the Federal Funding Accounting and Transparency Act (FFATA) Subaward Reporting System (FSRS) and the USASpending system monthly. This finding was based on the federal system not functioning as expected. Person(s) Responsible for Corrective Measures: April Grady, Chief Financial Officer, Montana Office of Public Instruction, Target Date: 09/30/2024
View Audit 317490
Finding 484430 (2023-031)
Material Weakness 2023
State of Montana
MT
Allowable Costs / Cost Principles Reporting Matching / Level of Effort / Earmarking § 200.303 § 200.334
ALN: 84.425, 84.425D, 84.425U, Corrective Action Plan: Inaccurate Federal Reporting - ESSER - OPI - The Montana Office of Public Instruction will update current data collection tools for the Elementary and Secondary School Emergency Relief Fund (ESSER) to validate data within a range. Validation c...
ALN: 84.425, 84.425D, 84.425U, Corrective Action Plan: Inaccurate Federal Reporting - ESSER - OPI - The Montana Office of Public Instruction will update current data collection tools for the Elementary and Secondary School Emergency Relief Fund (ESSER) to validate data within a range. Validation criteria, including but not limited to data range, type, and values, will be applied to data collection template used for upcoming years of the grant. Person(s) Responsible for Corrective Measures: April Grady, Chief Financial Officer, Montana Office of Public Instruction, Target Date: 09/30/2024
View Audit 317490
Finding 484422 (2023-073)
Material Weakness 2023
State of Montana
MT
Subrecipient Monitoring Reporting Period of Performance § 200.303
ALN: 97.036, Corrective Action Plan: Deficient FFATA Controls - DMA - The Montana Department of Military Affairs, Disaster and Emergency Services Division, will update Federal Funding Accountability and Transparent Act (FFATA) reporting procedures to ensure proper controls are in place for timely ...
ALN: 97.036, Corrective Action Plan: Deficient FFATA Controls - DMA - The Montana Department of Military Affairs, Disaster and Emergency Services Division, will update Federal Funding Accountability and Transparent Act (FFATA) reporting procedures to ensure proper controls are in place for timely and accurate submissions. FFATA procedures will be defined and updated to include saving a copy of each submitted FFATA report and annotating review. The department will reach out to federal partners for additional training and guidance on FFATA reporting to properly comply with federal requirements. Person(s) Responsible for Corrective Measures: Delila Bruno, Administrator, Montana Department of Military Affairs, Target Date: 12/01/2024
View Audit 317490
Finding 484407 (2023-042)
Material Weakness 2023
State of Montana
MT
Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.303 § 200.334
ALN: 84.371, Corrective Action Plan: Noncompliant Federal Reporting - Literacy- OPI - The Montana Office of Public Instruction grant staff and Literacy Program Instructional Coordinator will document reports and expenses in a single file to reduce duplication and to confirm expenditures are proper...
ALN: 84.371, Corrective Action Plan: Noncompliant Federal Reporting - Literacy- OPI - The Montana Office of Public Instruction grant staff and Literacy Program Instructional Coordinator will document reports and expenses in a single file to reduce duplication and to confirm expenditures are properly recorded. The reports will be gathered and reviewed quarterly. Person(s) Responsible for Corrective Measures: April Grady, Chief Financial Officer, Montana Office of Public Instruction, Target Date: 09/30/2024
View Audit 317490
Finding 484405 (2023-046)
Material Weakness 2023
State of Montana
MT
Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.303
ALN: 84.371, Corrective Action Plan: Noncompliant FFATA Reports - Literacy - OPI - The Montana Office of Public Instruction will implement a process to reconcile the data between the Federal Funding Accounting and Transparency Act (FFATA) Subaward Reporting System (FSRS) and the USASpending system...
ALN: 84.371, Corrective Action Plan: Noncompliant FFATA Reports - Literacy - OPI - The Montana Office of Public Instruction will implement a process to reconcile the data between the Federal Funding Accounting and Transparency Act (FFATA) Subaward Reporting System (FSRS) and the USASpending system monthly. This finding was based on the federal system not functioning as expected. This reconciliation process will be completed monthly. Person(s) Responsible for Corrective Measures: April Grady, Chief Financial Officer, Montana Office of Public Instruction, Target Date: 09/30/2024
View Audit 317490
Finding 484383 (2023-051)
Material Weakness 2023
State of Montana
MT
Student Financial Aid Reporting Matching / Level of Effort / Earmarking § 200.303
ALN: 93.659, Corrective Action Plan: Reporting Controls and Compliance - Adoption Assistance - DPHHS - The Montana Department of Public Health and Human Services has enhanced internal control procedures to ensure the correct Federal Medical Assistance Percentage rate is included on the report. P...
ALN: 93.659, Corrective Action Plan: Reporting Controls and Compliance - Adoption Assistance - DPHHS - The Montana Department of Public Health and Human Services has enhanced internal control procedures to ensure the correct Federal Medical Assistance Percentage rate is included on the report. Person(s) Responsible for Corrective Measures: Nicole Grossberg, Administrator, Montana Department of Public Health and Human Services, Target Date: Completed
View Audit 317490
Finding 484379 (2023-050)
Significant Deficiency 2023
State of Montana
MT
Reporting § 200.303
ALN: 93.423, Corrective Action Plan: Inadequate Controls Over SF-425 Reporting - SAO - The Montana State Auditor's Office has adopted an additional layer of review before submitting the SF-425 report. This additional layer of review was conducted before the 2023 SF-425 report was submitted to the ...
ALN: 93.423, Corrective Action Plan: Inadequate Controls Over SF-425 Reporting - SAO - The Montana State Auditor's Office has adopted an additional layer of review before submitting the SF-425 report. This additional layer of review was conducted before the 2023 SF-425 report was submitted to the Centers for Medicare and Medicaid Services (CMS). CMS has accepted all SF-425 submissions and did not identify any errors in any of the Office's SF-425 submissions. Person(s) Responsible for Corrective Measures: Amber Long-Thorvilson, Chief Financial Officer, Montana State Auditor's Office, Target Date: Completed
View Audit 317490
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