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Finding 60929 (2022-005)
Significant Deficiency 2022
Prince George's County, MD
MD
Subrecipient Monitoring Reporting Significant Deficiency § 200.303
Finding Number: 2022-005 Program: COVID-19 ? Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Award Number and Year: ELC08CHW (3/1/2021 ? 2/28/2022) Compliance Requirement: Reporting Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Criteria...
Finding Number: 2022-005 Program: COVID-19 ? Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Award Number and Year: ELC08CHW (3/1/2021 ? 2/28/2022) Compliance Requirement: Reporting Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Criteria or specific requirement: Compliance: Per Maryland Department of Health, subgrantees are required to submit Monthly Status Reports by the 10th of the month they are reporting on. Control: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should comply with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: Prince George?s County (County) did not file Monthly Status Reports in a timely manner. Cause: The County?s procedures and controls were not sufficient to ensure that Monthly Status Reports were filed timely. Resolution: The Health Department will review and enhance internal controls and procedures to ensure that Monthly Status Reports are filed timely. Specifically, the Health Department will update the routing reporting deliverables matrix that documents all grant reporting requirements and frequency to ensure we are in compliance with the reporting requirements. In addition, we will update our internal grant guidance document to include all control requirements per 2 CFR section 200.303, by adding language to establish and maintain effective internal controls over the Federal award. We will hold a meeting with the fiscal team once the internal grant guidance document is updated to ensure compliance with guidance in standards for internal control in the Federal Government. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Responsible Party: Sezelle Gabriel Banwaree, Associate Director of Administration Anticipated corrective action plan completion date: The Health Department will continue to follow the established procedures and reporting requirements for a non-Federal entity to ensure we comply with the monthly status report requirements by the 10th of the month we are reporting on. We will have our reporting calendar and grant requirements document updated by no later than Friday, April 28, 2023.
View Audit 56502
Finding 60743 (2022-003)
Material Weakness 2022
Nationwide Children's Hospital
OH
Matching / Level of Effort / Earmarking Reporting § 200.303 § 200.502 § 200.510
Finding 2022-003 Grantor: Department of Agriculture and Department of Health and Human Services Federal Program: Various Assistance Listing #: Various Title: Schedule of Expenditures of Federal Awards Award Year: Fiscal year 2021 1/1/2022 ? 12/31/2022 Award Number: Various Management...
Finding 2022-003 Grantor: Department of Agriculture and Department of Health and Human Services Federal Program: Various Assistance Listing #: Various Title: Schedule of Expenditures of Federal Awards Award Year: Fiscal year 2021 1/1/2022 ? 12/31/2022 Award Number: Various Management agrees with the recommendation. Management will implement the following changes to the management of the Schedule of Expenditures. Corrective Action Plan and Anticipate Completion Date Management?s corrective action plan includes: ? Review and validate that grants are listed under the correct cluster. Responsible Person: Aaron Ufferman, Director, Sponsored Projects, Natasha Collins, Director of Research Accounting Completion Date: December 31, 2023
View Audit 54476
Finding 60731 (2022-003)
Significant Deficiency 2022
Goodwin University, Inc. and Subsidiaries
CT
Special Tests & Provisions Student Financial Aid Eligibility
This letter is in reference to the following audit finding reference. The enrollment status change was not appropriately reported for three students out of a sample of forty. In each instance, the University of Bridgeport notified the National Student Clearinghouse of the student graduating from th...
This letter is in reference to the following audit finding reference. The enrollment status change was not appropriately reported for three students out of a sample of forty. In each instance, the University of Bridgeport notified the National Student Clearinghouse of the student graduating from the University, but the student?s enrollment status had not been properly updated within the system. The University of Bridgeport has a reconciliation process in place to verify that student?s enrollment status is checked after submitting batch rosters to the National Student Clearinghouse, however the process failed to identify these exceptions. The university of Bridgeport?s proposed corrective action is as follows: 1. The Office of the Registrar will take over Clearinghouse reporting responsibilities from Information Technology. 2. The Office of the Registrar will submit to Clearinghouse enrollment and DegreeVerify files. 3. IF, exceptions are received back from the Clearinghouse, the corrections will made by The Office of the Registrar and with support from Information Technology if needed. 4. Corrections to the file are then sent to Financial Aid. 5. Financial Aid will then submit the corrections to the National Student Loan Database System. 4. These procedures will be recorded in a comprehensive manual. Anticipated Completion date: October 1, 2023 Name of Contact Person: Melissa Quinlan, Ph.D. Vice President of Institutional Effectiveness and Student Systems Carmen Rosa University Registrar Sincerely, Melissa Quinlan, Ph.D. Vice President of Institutional Effectiveness and Student Systems
View Audit 52264
Finding 60718 (2022-004)
Significant Deficiency 2022
Metro Meals on Wheels, Inc.
MN
Reporting § 200.502 § 200.510
2022-004 - Aging Cluster - Significant Deficiency in Internal Controls over Compliance Recommendation: We recommend that Metro Meals on Wheels track when Federal funds are disbursed to subrecipients and report these expenditures on the SEFA in the period of disbursement. Planned Action Metro Meals o...
2022-004 - Aging Cluster - Significant Deficiency in Internal Controls over Compliance Recommendation: We recommend that Metro Meals on Wheels track when Federal funds are disbursed to subrecipients and report these expenditures on the SEFA in the period of disbursement. Planned Action Metro Meals on Wheels will track when Federal funds on a cash basis.
View Audit 49331
Finding 60717 (2022-003)
Significant Deficiency 2022
Metro Meals on Wheels, Inc.
MN
Reporting Internal Control / Segregation of Duties
2022-003 - Aging Cluster - Significant Deficiency in Internal Controls over Compliance Recommendation: We recommend that the Executive Director review the report that the Program Manager sends to himself and accounting and compare it with the report the Program Manager sends to MMOW's funder. We rec...
2022-003 - Aging Cluster - Significant Deficiency in Internal Controls over Compliance Recommendation: We recommend that the Executive Director review the report that the Program Manager sends to himself and accounting and compare it with the report the Program Manager sends to MMOW's funder. We recommend that this report is reviewed and signed-off on and kept in documented files. Any inconsistencies should be noted by the Executive Director, reviewed, and reconciled. If the difference can be reconciled it should be noted. Planned Action The Executive Director will continue to review the reports that the Program Manager sends to accounting and Trellis for reimbursement of services. Once payment is made, the Executive Director will reconcile the payment with the submitted reports prior to reimbursing the subrecipients. Any discrepancies will be documented and resolved prior to issuing payments to subrecipients.
View Audit 49331
Finding 60715 (2022-001)
Material Weakness 2022
Metro Meals on Wheels, Inc.
MN
Subrecipient Monitoring Reporting
CORRECTIVE ACTION PLAN November 7, 2022 U.S. Department of Health and Human Services Passed-through Metropolitan Area Agency on Aging dba Trellis Metro Meals on Wheels, Inc. respectfully submits the following corrective action plan for the year ended March 31, 2022. Name and address of independent p...
CORRECTIVE ACTION PLAN November 7, 2022 U.S. Department of Health and Human Services Passed-through Metropolitan Area Agency on Aging dba Trellis Metro Meals on Wheels, Inc. respectfully submits the following corrective action plan for the year ended March 31, 2022. Name and address of independent public accounting firm: Abdo 5201 Eden Avenue, Suite 250 Edina, MN 55436 Audit period: April 1, 2021 - March 31, 2022 The findings from the March 31, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Findings - Major Federal Award Programs Audit 2022-001 - Aging Cluster - Material Weakness in Compliance Recommendation: We recommend that the Executive Director and any other relevant staff review ? 200.332(a) and ensure that all requirements are met. Specifically, the expected Assistance Listing Numbers of Federal funding should be included in the subrecipient contracts. In addition, we recommend creating a year-end summary report for each subrecipient which should indicate the total funding given through each ALN (if more than one) or other funding sources. Planned Action The Executive Director and other relevant staff have reviewed ? 200.332(a) and will ensure that all requirements are met. The expected Assistance Listing Numbers of Federal funding will be included in the subrecipient contracts. In addition, staff will create a year-end summary report for each subrecipient which will indicate the total funding provided through each ALN.
View Audit 49331
Finding 60701 (2022-005)
Material Weakness 2022
Kankakee Valley School Corporation
IN
Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.303
FINDING 2022-0005 Contact Person Responsible for Corrective Action: Chris Richie Contact Phone Number: 219-987-4711 ext. 1113 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Before submissions, grant reports will be reviewed by someone other than the...
FINDING 2022-0005 Contact Person Responsible for Corrective Action: Chris Richie Contact Phone Number: 219-987-4711 ext. 1113 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Before submissions, grant reports will be reviewed by someone other than the preparer of the report to ensure the information submitted was accurate. Individuals will initial and date a hard copy of final the report acknowledging the accuracy and submission of the report. Anticipated Completion Date: March 31, 2023
View Audit 55733
Finding 60650 (2022-001)
Significant Deficiency 2022
Fort Bend County, Texas
TX
Internal Control / Segregation of Duties HUD Housing Programs Reporting
Finding: #2022-001 ? Community Development Block Grant, Section 108 Loan Guarantee; L. Reporting (Financial Reporting and Performance Reporting) Corrective Action Plan: With the establishment of a separate interest-bearing bank account, the county will provide a monthly reporting to HUD as detai...
Finding: #2022-001 ? Community Development Block Grant, Section 108 Loan Guarantee; L. Reporting (Financial Reporting and Performance Reporting) Corrective Action Plan: With the establishment of a separate interest-bearing bank account, the county will provide a monthly reporting to HUD as detailed in the Reporting Requirements section of document transmittal letter dated 10.5.2021 from the Director of HUD?s Financial Management Division. Anticipated Completion Date: April 15, 2023 Auditee Contact Person: Director ? Community Development ? Carol Borrego
View Audit 56357
Finding 60649 (2022-002)
Material Weakness 2022
Covenant Healthcare System and Subsidiaries
MI
Subrecipient Monitoring Material Weakness Reporting
Finding Number: 2022-002 Condition: Covenant HealthCare's controls in place for reporting submissions did not identify that guidelines were not followed related to the reporting of expenses. Planned Corrective Action: Covenant Healthcare will implement additional layers of expense review prior to su...
Finding Number: 2022-002 Condition: Covenant HealthCare's controls in place for reporting submissions did not identify that guidelines were not followed related to the reporting of expenses. Planned Corrective Action: Covenant Healthcare will implement additional layers of expense review prior to submission to ensure that reports are submitted within the established guidelines. Contact person responsible for corrective action: Andrew Young, Corporate Controller Anticipated Completion Date: 3/31/2023
View Audit 56347
Finding 60648 (2022-001)
Material Weakness 2022
Covenant Healthcare System and Subsidiaries
MI
Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness
Finding Number: 2022-001 Condition: Covenant HealthCare's controls in place for reporting submissions did not identify that guidelines were not followed related to the inclusion of expenses that had previously been reimbursed. Planned Corrective Action: Covenant Healthcare will implement additional ...
Finding Number: 2022-001 Condition: Covenant HealthCare's controls in place for reporting submissions did not identify that guidelines were not followed related to the inclusion of expenses that had previously been reimbursed. Planned Corrective Action: Covenant Healthcare will implement additional layers of expense review prior to submission to ensure that reports are submitted within the established guidelines. Contact person responsible for corrective action: Andrew Young, Corporate Controller Anticipated Completion Date: 3/31/2023
View Audit 56347
Finding 60633 (2022-006)
Significant Deficiency 2022
Great Plains Food Bank
ND
Reporting Internal Control / Segregation of Duties Special Tests & Provisions
Finding 2022-006 U.S. Department of Agriculture CFDA # 10.565 Food Distribution Cluster Finding Summary: As part of the audit done by Eide Bailly LLP, it was identified that no formal documentation of the review process for CSFP inventory reports existed and that a tested sample contained an error...
Finding 2022-006 U.S. Department of Agriculture CFDA # 10.565 Food Distribution Cluster Finding Summary: As part of the audit done by Eide Bailly LLP, it was identified that no formal documentation of the review process for CSFP inventory reports existed and that a tested sample contained an error. Responsible Individuals: Melissa Sobolik, CEO, David Stachon, CFO Corrective Action Plan: Management will work with staff to create a formal documentation and review process for CSFP inventory reports. This review will be conducted prior to submission and retained for future review. Anticipated Completion Date: March, 2023
View Audit 56189
Careflite
TX
Reporting Internal Control / Segregation of Duties
12/7/2022 CareFlite Corrective Action Plan Finding: 2022-001 Corrective Action: Controls have been put in place as of December 7, 2022 to ensure reports are run with correct parameters and are reviewed prior to being submitted to granting agency. Contact Information: Dustin Kahler, Contro...
12/7/2022 CareFlite Corrective Action Plan Finding: 2022-001 Corrective Action: Controls have been put in place as of December 7, 2022 to ensure reports are run with correct parameters and are reviewed prior to being submitted to granting agency. Contact Information: Dustin Kahler, Controller 3110 S. Great Southwest Parkway Grand Prairie, TX 75052
View Audit 49812
Bethany Fellowship, Inc.
CO
Student Financial Aid Reporting Matching / Level of Effort / Earmarking
2022-002 COD Dates Not Reflecting Actual Disbursement Dates Planned Corrective Action: All 21-22 batch disbursement dates will be checked within COD. Any dates that do not match will be updated to match with the date the funds were disbursed as recorded in Populi. To prevent this in the future whe...
2022-002 COD Dates Not Reflecting Actual Disbursement Dates Planned Corrective Action: All 21-22 batch disbursement dates will be checked within COD. Any dates that do not match will be updated to match with the date the funds were disbursed as recorded in Populi. To prevent this in the future when the finance office receives funds and posts them on student accounts in Populi the financial aid office will manually mark each disbursement in Populi to sync and send them to COD. This will cause the disbursements COD status to change to pending in Populi while it processes, when the status changes back to accepted the Populi and COD disbursement data will align. Once updates process with COD each disbursement will again show as accepted a PDF of the disbursement batch will be saved in our files which displays that the awards are synced with COD. We will perform a spot check of the disbursements within each batch by looking up individuals in COD and verifying that the disbursement date updated in the sync from Populi. Person Responsible for Corrective Action Plan: Anna Bergh, Financial Aid Director Anticipated Date of Completion: January 1, 2023
View Audit 55566
Finding 60547 (2022-002)
Significant Deficiency 2022
Lake Michigan College
MI
Reporting Significant Deficiency Internal Control / Segregation of Duties
Finding Number: 2022-002 ALN, Federal Agency, and Program Name- Education Stabilization Fund-Higher Education Emergency Relief Fund ALN 84.425 Condition: The College did not submit HEERF student quarterly reports timely and reported inaccurate information in certain line items within the 2021 HEERF...
Finding Number: 2022-002 ALN, Federal Agency, and Program Name- Education Stabilization Fund-Higher Education Emergency Relief Fund ALN 84.425 Condition: The College did not submit HEERF student quarterly reports timely and reported inaccurate information in certain line items within the 2021 HEERF annual report. Planned Corrective Action: The delay in posting the quarterly reports online was an oversight but they were properly submitted to the US Department of Education timely. The annual reports were corrected and submitted as of 3/16/23 and going forward we will ensure there is a review of data before it is submitted or posted. Contact person responsible for corrective action: Nicole Hatter Anticipated Completion Date: 3/16/2023
View Audit 56183
Finding 60537 (2022-005)
Significant Deficiency 2022
Madison Commuity Unit School District #12
IL
Reporting Internal Control / Segregation of Duties
THE DISTRICT WILL TAKE THE NECESSARY STEPS TO FILE ALL QUARTERLY EXPENDITURE REPORTS ON TIME IN THE FUTURE.
THE DISTRICT WILL TAKE THE NECESSARY STEPS TO FILE ALL QUARTERLY EXPENDITURE REPORTS ON TIME IN THE FUTURE.
View Audit 60954
Finding 60490 (2022-001)
Significant Deficiency 2022
Perspectives Charter Schools
IL
Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.403
Finding Number: 2022-001 Condition: Controls in place did not identify a portion of expenditures, related to summer school stipends, incurred in fiscal year 2023 that were applied to the federal award in fiscal year 2022. Planned Corrective Action: The error was the result of a misunderstanding wi...
Finding Number: 2022-001 Condition: Controls in place did not identify a portion of expenditures, related to summer school stipends, incurred in fiscal year 2023 that were applied to the federal award in fiscal year 2022. Planned Corrective Action: The error was the result of a misunderstanding with the pass-through entity regarding the reimbursement process. Going forward, a review will be performed to ensure federal revenue is recorded in the same period as the corresponding expense. Contact person responsible for corrective action: Chief Executive Officer Anticipated Completion Date: Effective Immediately
View Audit 60702 Questioned Costs: $1
Mapleview, Inc.
IN
Questioned Costs HUD Housing Programs Reporting
Mapleview, Inc. d/b/a Mapleview Apartments respectfully submits the following Corrective Action Plan for the year ended June 30, 2022. Name and address of the independent public accounting firm who conducted the related audit: Comer, Nowling And Associates, P.C. 10475 Crosspoint Boulevard, Suite...
Mapleview, Inc. d/b/a Mapleview Apartments respectfully submits the following Corrective Action Plan for the year ended June 30, 2022. Name and address of the independent public accounting firm who conducted the related audit: Comer, Nowling And Associates, P.C. 10475 Crosspoint Boulevard, Suite 200 Indianapolis, Indiana 46256 Finding 2022-001 Corrective Action Planned ? No action needed. Required deposit of $10,389 was deposited into the residual receipts account on February 2, 2022. Contact Person(s) Responsible ? Paula Cane, VP of Operations Anticipated Completion Date ? February 2, 2022 Auditee Disagreements ? N/A This corrective action plan was prepared by HayesGibson Property Services, Inc., the management company, on behalf of Mapleview, Inc. d/b/a Mapleview Apartments _______________________________ Robert Jones, Controller HayesGibson Property Services, Inc. 2565 South Breaking A Way, Suite 200 Bloomington, IN 46703 (812) 876-5478
View Audit 56539 Questioned Costs: $1
College of the Ozarks
MO
Student Financial Aid Matching / Level of Effort / Earmarking Subrecipient Monitoring
View of Responsible Officials: Management concurred with the finding and has implemented procedures to review the information shared between College of the Ozarks and the NSLDS.
View of Responsible Officials: Management concurred with the finding and has implemented procedures to review the information shared between College of the Ozarks and the NSLDS.
View Audit 56310
The Citadel the Military College of South Carolina
SC
Student Financial Aid Reporting Special Tests & Provisions
Corrective Action for Audit Finding Background: We tested a sample of 25 students, 13 graduates and 12 withdrawals, for proper compliance with enrollment reporting requirements. We found that the enrollment reporting for the change in status of the 12 withdrawal students were completed within the ap...
Corrective Action for Audit Finding Background: We tested a sample of 25 students, 13 graduates and 12 withdrawals, for proper compliance with enrollment reporting requirements. We found that the enrollment reporting for the change in status of the 12 withdrawal students were completed within the appropriate timeframe and the withdrawal date per the NSLDS enrollment detail matched the withdrawal date per the student?s academic file. Of the 13 graduates tested, 11 of the students had completed their required courses as of their respective graduation dates and their status change dates were properly reported to the NSLDS. Of the 13 graduates tested, 2 of the students had not completed their required courses as of their standard graduation date; and although they had subsequently completed their test/work and were marked as graduated in the student?s academic file, the change in their statuses was not reported to the NSLDS within the 60-day timeframe. Audit Finding: The Citadel failed to timely report the students? status change in its reporting submission to the NSLDS. Corrective Actions: The Registrar's Office will submit degree files to the Clearinghouse every 30 days for 3 months after the end of the term to help ensure we are able to update the graduation status of student?s whose degrees are awarded after the graduation date. Members of the Registrar's Office will update the Clearinghouse for individuals by hand those students whose graduation takes place after the 3-month period. Keith Gauvin Registrar (843)953-6964 kgauvin@citadel.edu
View Audit 56259
Cedar View, Inc.
IN
Questioned Costs HUD Housing Programs Reporting
Cedar View, Inc. d/b/a Cedar View Apartments respectfully submits the following Corrective Action Plan for the year ended June 30, 2022. Name and address of the independent public accounting firm who conducted the related audit: Comer, Nowling And Associates, P.C. 10475 Crosspoint Boulevard, Sui...
Cedar View, Inc. d/b/a Cedar View Apartments respectfully submits the following Corrective Action Plan for the year ended June 30, 2022. Name and address of the independent public accounting firm who conducted the related audit: Comer, Nowling And Associates, P.C. 10475 Crosspoint Boulevard, Suite 200 Indianapolis, Indiana 46256 Finding 2022-001 Corrective Action Planned ? Required additional deposit of $1,000 will be deposited into the replacement reserve account. Contact Person(s) Responsible ? Paula Cane, VP of Operations Anticipated Completion Date ? September 2022 Auditee Disagreements ? N/A Finding 2022-002 Corrective Action Planned ? No action needed. Required deposit of $8,317 was deposited into the residual receipts account on November 18, 2021. Contact Person(s) Responsible ? Paula Cane, VP of Operations Anticipated Completion Date ? November 18, 2021 Auditee Disagreements ? N/A This corrective action plan was prepared by HayesGibson Property Services, Inc., the management company, on behalf of Cedar View, Inc. d/b/a Cedar View Apartments _______________________________ Robert Jones, Controller HayesGibson Property Services, Inc. 2565 South Breaking A Way, Suite 200 Bloomington, IN 46703 (812) 876-5478
View Audit 56258 Questioned Costs: $1
Cedar View, Inc.
IN
Questioned Costs HUD Housing Programs Reporting
Cedar View, Inc. d/b/a Cedar View Apartments respectfully submits the following Corrective Action Plan for the year ended June 30, 2022. Name and address of the independent public accounting firm who conducted the related audit: Comer, Nowling And Associates, P.C. 10475 Crosspoint Boulevard, Sui...
Cedar View, Inc. d/b/a Cedar View Apartments respectfully submits the following Corrective Action Plan for the year ended June 30, 2022. Name and address of the independent public accounting firm who conducted the related audit: Comer, Nowling And Associates, P.C. 10475 Crosspoint Boulevard, Suite 200 Indianapolis, Indiana 46256 Finding 2022-001 Corrective Action Planned ? Required additional deposit of $1,000 will be deposited into the replacement reserve account. Contact Person(s) Responsible ? Paula Cane, VP of Operations Anticipated Completion Date ? September 2022 Auditee Disagreements ? N/A Finding 2022-002 Corrective Action Planned ? No action needed. Required deposit of $8,317 was deposited into the residual receipts account on November 18, 2021. Contact Person(s) Responsible ? Paula Cane, VP of Operations Anticipated Completion Date ? November 18, 2021 Auditee Disagreements ? N/A This corrective action plan was prepared by HayesGibson Property Services, Inc., the management company, on behalf of Cedar View, Inc. d/b/a Cedar View Apartments _______________________________ Robert Jones, Controller HayesGibson Property Services, Inc. 2565 South Breaking A Way, Suite 200 Bloomington, IN 46703 (812) 876-5478
View Audit 56258 Questioned Costs: $1
Finding 60474 (2022-003)
Material Weakness 2022
Amberwell Atchison Association D/b/a Amberwell Atchison
KS
Internal Control / Segregation of Duties Material Weakness Reporting § 200.303
Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. The terms...
Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. The terms and conditions of the CARES Act Provider Relief Fund (PRF) distributions state that funds are to only be used to prevent, prepare for, and respond to coronavirus, and that funds may only be used for healthcare related expenses or lost revenue that is attributable to the coronavirus. The Health Resources and Services Administration (HRSA) provided guidance on how an organization was to report usage of PRF distributions received. Period 4 reporting required an organization to illustrate how PRF and ARP funds received were used. An organization was allowed to include eligible expenditures from January 1, 2020 through December 31, 2022 depending on the period reporting. Condition: During the process of identifying expenses that were incurred to prevent, prepare for, or respond to the coronavirus pandemic, management properly incurred and reported reflected expenses within the period of availability; however, the quarterly expenses reported on the portal submission did not reflect the actual quarter in which the expenses were incurred. Planned Corrective Action: Management will continue to refine its processes to more diligently review expenditures to ensure accurate reporting of expenses by quarter in future reporting. Planned Completion Date: December 31, 2023 Person Responsible: Chase Dudzinski, Chief Financial Officer
View Audit 56025
Finding 60471 (2022-002)
Significant Deficiency 2022
Bridges to Housing Stability, Inc.
MD
Reporting
Section B Financial Statement Findings (continued) Significant Deficiencies- 2022-002 Timely Financial Reporting and SF-SAC Submission Plan: Bridges has policies in place in the Finance Manual that state the year end books are to be closed no later than 90 days after the end of the fiscal year (Jun...
Section B Financial Statement Findings (continued) Significant Deficiencies- 2022-002 Timely Financial Reporting and SF-SAC Submission Plan: Bridges has policies in place in the Finance Manual that state the year end books are to be closed no later than 90 days after the end of the fiscal year (June 30th). This policy was not followed by the Finance Manager in FY 2022. Goldin Group CPA Firm will ensure that this policy is followed for FY2023, and complete and accurate financial results are available in order to begin the audit with enough time for it to be complete prior to the due date of the SF-SAC Bridges will be diligent to track the due date of the SF-SAC to ensure timely filing going forward. Accountable Owner: Jennifer Broderick, Executive Director Target Completion Date: September 30, 2023 Action Start Date: March 1, 2023 Progress: Bridges replaced staff with more trained & skilled CPA firm in March 2023. Financial team is working to close the FY2023 by September 30, 2023. Bridges to Housing Stability will not be subject to a Single Audit for FY2023 and will not need to submit a reporting package to the Federal Audit Clearinghouse for the year. If Bridges to Housing Stability must report in future years, the deadline for filing the reporting package will be tracked and all materials completed and submitted before the deadline. Section C- Federal Award Findings and Questioned Costs Significant Deficiencies 2022-002: Timely Financial Reporting and SF-SAC Submission Program CFDA 21.023 Plan: Bridges has policies in place in the Finance Manual that state the year end books are to be closed no later than 90 days after the end of the fiscal year (June 30th). This policy was not followed by the Finance Manager in FY 2022. Goldin Group CPA Firm will ensure that this policy is followed for FY2023, and complete and accurate financial results are available in order to begin the audit with enough time for it to be complete prior to the due date of the SF-SAC The CFDA 21.023 was new to Bridges to Housing Stability, and there were issues with the reporting platform used by Bridges to Report rental Assistance to funder (Howard County DHCD). The technical issues were not solved until late in FY2023, causing delays in completion of the SEFA and filing of the SF-SAC. Bridges will be diligent to track the due date of the SF-SAC to ensure timely filing going forward. Accountable Owner: Jennifer Broderick, Executive Director Target Completion Date: September 30, 2023 Action Start Date: March 1, 2023 Progress: Bridges replaced staff with more trained & skilled CPA firm in March 2023. Financial team is working to close the FY2023 by September 30, 2023. Bridges to Housing Stability will not be subject to a Single Audit for FY2023 and will not need to submit a reporting package to the Federal Audit Clearinghouse for the year. If Bridges to Housing Stability must report in future years, the deadline for filing the reporting package will be tracked and all materials completed and submitted before the deadline.
View Audit 56024
Thornton Fractional Township High School District No. 215
IL
Reporting Subrecipient Monitoring
Condition: The School District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion...
Condition: The School District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: 6/30/23. Name of Contact Person: Dr. Sophia Jones-Redmond. Management Response: The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates.
View Audit 55692
Finding 60412 (2022-001)
Significant Deficiency 2022
Bunker Hill Community College
MA
Student Financial Aid Reporting Matching / Level of Effort / Earmarking
Finding number: 2022-001 Federal agency: U.S. Department of Education Program: Student Financial Assistance Cluster AL #?s: 84.063, 84.268 Award year: 2022 Corrective Action Plan: Management concurs with audit finding 2022-001 and are planning the follow: 1. Four of the student statuses ...
Finding number: 2022-001 Federal agency: U.S. Department of Education Program: Student Financial Assistance Cluster AL #?s: 84.063, 84.268 Award year: 2022 Corrective Action Plan: Management concurs with audit finding 2022-001 and are planning the follow: 1. Four of the student statuses were linked to students with no earned credit in the Fall 2022 or Spring 2023 semester. Bunker Hill is re-evaluating the walk-away reporting process. In addition, the College will specifically monitor students in NSLDS who are viewed as a walk-away. 2. The one graduated student not reported was due to the student having a second active program. Students with double majors will now be reviewed separately during reporting. This will ensure students graduating from just one of their two majors are reported correctly. Timeline for Implementation of Corrective Action Plan: Effective immediately Contact Person Susan Martin, Registrar, Academic Records Jake Deehan, Business Analyst Melissa Holster, Executive Director of Student Financial Services
View Audit 55691
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