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Association to Benefit Children Housing Development Fund Corporation
NY
Reporting Internal Control / Segregation of Duties
Federal Award Findings and Questioned Costs: Finding Number: 2022-001 Reporting ? Noncompliance (Control Deficiency) Programs: U.S. Department of Housing and Urban Development, Continuum of Care Program Passed through New York City Department of Housing Preservation and Development. Award Listin...
Federal Award Findings and Questioned Costs: Finding Number: 2022-001 Reporting ? Noncompliance (Control Deficiency) Programs: U.S. Department of Housing and Urban Development, Continuum of Care Program Passed through New York City Department of Housing Preservation and Development. Award Listing Number 14.267. U.S. Department of Housing and Urban Development, Housing Opportunities for Persons with AIDS. Award Listing Number 14.241. Planned Corrective Action: Association to Benefit Children ? Housing Development Fund Corporation (HDFC) acknowledges that the 2022 data collection form was not filed timely. The planned correction plan is to file the 2022 data collection form upon the issuance of the Uniform Guidance financial statements and ensure that future data collection forms are filed timely. Person Responsible: Matthew Manger, Chief Financial Officer Expected Completion Date: August 2023
View Audit 35491
Finding 38292 (2022-002)
Significant Deficiency 2022
Borger Junior College District
TX
Reporting
Finding 2022-002 Contact Person: Teri Langwell, Chief Financial Officer Anticipated Completion Date:12/1/2022 Corrective Action Plan: The College agrees with the recommendation to perform monthly reconciliations, a detailed review of account balances to ensure accuracy and proper reporting.
Finding 2022-002 Contact Person: Teri Langwell, Chief Financial Officer Anticipated Completion Date:12/1/2022 Corrective Action Plan: The College agrees with the recommendation to perform monthly reconciliations, a detailed review of account balances to ensure accuracy and proper reporting.
View Audit 35462
Finding 38291 (2022-003)
Significant Deficiency 2022
Borger Junior College District
TX
Reporting
Finding 2022-003 Contact Person: Teri Langwell, Chief Financial Officer Anticipated Completion Date: 12/1/2022 Corrective Action Plan: The College continues to communicate the importance of timely posting of quarterly reports withing a 10 day period.
Finding 2022-003 Contact Person: Teri Langwell, Chief Financial Officer Anticipated Completion Date: 12/1/2022 Corrective Action Plan: The College continues to communicate the importance of timely posting of quarterly reports withing a 10 day period.
View Audit 35462
Stephens College
MO
Student Financial Aid Reporting Significant Deficiency
Finding Reference Number: Finding 2022-001 Description of Finding: ?Statement of Condition: From our testing sample of ten (10) students, we found three (3) instances where changes in student status due to withdrawal were not reported timely and two (2) instances where the Title IV funds were not re...
Finding Reference Number: Finding 2022-001 Description of Finding: ?Statement of Condition: From our testing sample of ten (10) students, we found three (3) instances where changes in student status due to withdrawal were not reported timely and two (2) instances where the Title IV funds were not returned correctly or timely.? Statement of Concurrence or Nonconcurrence: In accordance with 34 CFR ? 668.22, Treatment of Title IV Funds When a Student Withdrawals, any changes to a student?s enrollment status are required to be reported within thirty (30) days, or within sixty (60) days if a roster file is expected within that time frame. Also, in accordance with 34 CFR ? 668.22, Treatment of Title IV Funds When a Student Withdrawals, all students who withdraw and receive Title IV funds should be identified so that return calculations can be performed and any refunds can be made within forty-five (45) days of the school?s determination that the student has withdrawn. The institution recognizes these findings, and that corrective action is required to follow the regulations outlined above. Corrective Action: Any changes to a student?s enrollment status will be reported within thirty (30) days, or within sixty (60) days if a roster file is expected within that time frame. An Office of the Registrar staff member will also review a listing of all students with enrollment status changes on a periodic basis to determine if these changes have been properly reported within the allotted time frame. Additionally, all official withdrawal and leave of absence notifications will be required to be in an electronic format to automatically notify the Office of Financial Aid. Name of Contact Person: Dane Fuhrman Vice President of Finance and Administration (573) 876-2364 Projected Completion Date: 8/1/2023
View Audit 36393
Finding 38281 (2022-003)
Material Weakness 2022
Independent School District No. 32
MN
Cash Management Reporting School Nutrition Programs
Contact Person ? Mark Lundin, Superintendent. Corrective Action Plan ? The District will review polices and procedures for submitting meal counts for reimbursement. Completion Date ? September 1, 2022.
Contact Person ? Mark Lundin, Superintendent. Corrective Action Plan ? The District will review polices and procedures for submitting meal counts for reimbursement. Completion Date ? September 1, 2022.
View Audit 35659
City of Peabody
MA
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring
CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Treasury The City of Peabody, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Powers & Sullivan, LLC 100 Qu...
CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Treasury The City of Peabody, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Powers & Sullivan, LLC 100 Quannapowitt Parkway, Suite 101 Wakefield, MA 01880 Audit period: July 1, 2021 through June 30, 2022 The finding from the June 30, 2022, schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. DEPARTMENT OF EDUCATION Passed through Massachusetts Department of Elementary and Secondary Education Education Stabilization Fund Education Stabilization Fund Federal Assistance Listing No. 84.425, 84.425C, 84.425D and 84.425U 2022-003: Controls for Monitoring Payroll Charged to the Grant Compliance Requirement: Allowable Costs/Cost Principles Type of Finding: Compliance and Internal Control Over Compliance ? Other Matter Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal Awards are expended only for allowable activities and that the costs of goods and services charged to Federal awards are allowable and in accordance with applicable cost principles. Condition: Payroll expenditures charged to the Education Stabilization Fund grant are required to be supported with documentation (i.e., semi-annual certifications and personnel activity reports) substantiating that the employees are eligible to be charged to the grant and that the payroll charged relates to time spent accomplishing grant objectives. The City utilizes semi-annual time and effort certification forms to document the eligibility of the employees paid out of the grant. These forms, however, were not consistently completed for each employee charged out of the grant. Furthermore, the forms that were completed did not include all data required by federal and state guidelines. Context: The City did not maintain sufficient documentation to demonstrate compliance with federal and state time and effort reporting requirements in accordance with the provisions of Title 2 U.S. Code of Federal Regulations Part 225 Cost Principals for State, Local, and Indian Tribal Governments. Effect: The City has not complied with the federal and state time and effort reporting requirements. Cause: Management has not established written guidelines and procedures outlining the time and effort reporting and documentation requirements that department heads must adhere with to ensure compliance with federal and state time and effort reporting requirements. Such guidelines and procedures should indicate under what circumstances semi-annual certifications and personnel activity reports (PARS) are required. Management also has not adopted and implemented standardized forms that include all data as required by federal and state guidelines to demonstrate compliance with these requirements. Questioned Costs: Total payroll costs charged to the grant in 2022 totaled $2,997,132, which was paid on a bi-weekly basis throughout the year. Three of the pay periods were selected for testing, which totaled $241,339 for 73 employees paid out of the grant during those pay periods. From the pay periods selected for testing, the following known questioned costs were identified: "SEE CORRECTIVE ACTION PLAN FOR TABLE" Repeat Finding: This matter was reported as a finding in the previous year as finding 2021-004. Recommendation: The City should establish written policies and procedures outlining the time and effort reporting and documentation requirements that must be adhered with to ensure compliance with federal and state time and effort reporting requirements. Management should adopt and implement standardized forms that include all data required by federal and state guidelines and provide training to ensure that program personnel understand the time and effort reporting requirements. Views of Responsible Officials and Planned Corrective Actions: The School District immediately began redesigning the form used for time and effort reporting, and the School District will immediately begin reissuing and recollecting the forms for the education stabilization grant for 2022, as well as into future periods. If the Oversight Agency has questions regarding this plan, please call Samuel Rippin, School Business Manager, at 978-536-6520. Sincerely yours, Samuel Rippin School Business Manager City of Peabody
View Audit 32942 Questioned Costs: $1
City of Peabody
MA
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring
CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Treasury The City of Peabody, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Powers & Sullivan, LLC 100 Qu...
CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Treasury The City of Peabody, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Powers & Sullivan, LLC 100 Quannapowitt Parkway, Suite 101 Wakefield, MA 01880 Audit period: July 1, 2021 through June 30, 2022 The finding from the June 30, 2022, schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. DEPARTMENT OF EDUCATION Passed through Massachusetts Department of Elementary and Secondary Education Title I Grants to Local Educational Agencies Title I Grants to Local Educational Agencies Federal Assistance Listing No. 84.010 2022-002: Controls for Monitoring Payroll Charged to the Grant Compliance Requirement: Allowable Costs/Cost Principles Type of Finding: Compliance and Internal Control Over Compliance ? Other Matter Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal Awards are expended only for allowable activities and that the costs of goods and services charged to Federal awards are allowable and in accordance with applicable cost principles. Condition: Payroll expenditures charged to the Title I grant are required to be supported with documentation (i.e., semi-annual certifications and personnel activity reports) substantiating that the employees are eligible to be charged to the grant and that the payroll charged relates to time spent accomplishing grant objectives. The City utilizes semi-annual time and effort certification forms to document the eligibility of the employees paid out of the grant. These forms, however, were not consistently completed for each employee charged out of the grant. Furthermore, the forms that were completed did not include all data required by federal and state guidelines. Context: The City did not maintain sufficient documentation to demonstrate compliance with federal and state time and effort reporting requirements in accordance with the provisions of Title 2 U.S. Code of Federal Regulations Part 225 Cost Principals for State, Local, and Indian Tribal Governments. Effect: The City has not complied with the federal and state time and effort reporting requirements. Cause: Management has not established written guidelines and procedures outlining the time and effort reporting and documentation requirements that department heads must adhere with to ensure compliance with federal and state time and effort reporting requirements. Such guidelines and procedures should indicate under what circumstances semi-annual certifications and personnel activity reports (PARS) are required. Management also has not adopted and implemented standardized forms that include all data as required by federal and state guidelines to demonstrate compliance with these requirements. Questioned Costs: Total payroll costs charged to the grant in 2022 totaled $1,114,060, which was paid on a bi-weekly basis throughout the year. Three of the pay periods were selected for testing, which totaled $76,705 for 25 employees paid out of the grant during those pay periods. From the pay periods selected for testing, the following known questioned costs were identified: "SEE CORRECTIVE ACTION PLAN FOR TABLE" Repeat Finding: This matter was reported as a finding in the previous year as finding 2021-003. Recommendation: The City should establish written policies and procedures outlining the time and effort reporting and documentation requirements that must be adhered with to ensure compliance with federal and state time and effort reporting requirements. Management should adopt and implement standardized forms that include all data required by federal and state guidelines, and provide training to ensure that program personnel understand the time and effort reporting requirements. Views of Responsible Officials and Planned Corrective Actions: The School District immediately began redesigning the form used for time and effort reporting, and the School District will immediately begin reissuing and recollecting the forms for the Title I grant for 2022, as well as into future periods. If the Oversight Agency has questions regarding this plan, please call Samuel Rippin, School Business Manager, at 978-536-6520. Sincerely yours, Samuel Rippin School Business Manager City of Peabody
View Audit 32942 Questioned Costs: $1
City of Peabody
MA
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring
CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Treasury The City of Peabody, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Powers & Sullivan, LLC 100 Qu...
CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Treasury The City of Peabody, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Powers & Sullivan, LLC 100 Quannapowitt Parkway, Suite 101 Wakefield, MA 01880 Audit period: July 1, 2021 through June 30, 2022 The finding from the June 30, 2022, schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. DEPARTMENT OF EDUCATION Passed through Massachusetts Department of Elementary and Secondary Education Special Education Cluster Special Education Grants to States Federal Assistance Listing No. 84.027 Special Education Preschool Grants Federal Assistance Listing No. 84.173 2022-001: Controls for Monitoring Payroll Charged to the Grant Compliance Requirement: Allowable Costs/Cost Principles Type of Finding: Compliance and Internal Control Over Compliance ? Other Matter Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal Awards are expended only for allowable activities and that the costs of goods and services charged to Federal awards are allowable and in accordance with applicable cost principles. Condition: Payroll expenditures charged to the Special Education Cluster grant are required to be supported with documentation (i.e., semi-annual certifications and personnel activity reports) substantiating that the employees are eligible to be charged to the grant and that the payroll charged relates to time spent accomplishing grant objectives. The City utilizes semi-annual time and effort certification forms to document the eligibility of the employees paid out of the grant. These forms, however, were not consistently completed for each employee charged out of the grant. Furthermore, the forms that were completed did not include all data required by federal and state guidelines. Context: The City did not maintain sufficient documentation to demonstrate compliance with federal and state time and effort reporting requirements in accordance with the provisions of Title 2 U.S. Code of Federal Regulations Part 225 Cost Principals for State, Local, and Indian Tribal Governments. Effect: The City has not complied with the federal and state time and effort reporting requirements. Cause: Management has not established written guidelines and procedures outlining the time and effort reporting and documentation requirements that department heads must adhere with to ensure compliance with federal and state time and effort reporting requirements. Such guidelines and procedures should indicate under what circumstances semi-annual certifications and personnel activity reports (PARS) are required. Management also has not adopted and implemented standardized forms that include all data as required by federal and state guidelines to demonstrate compliance with these requirements. Questioned Costs: Total payroll costs charged to the grant in 2022 totaled $2,026,400, which was paid on a bi-weekly basis throughout the year. Three of the pay periods were selected for testing, which totaled $136,921 for 72 employees paid out of the grant during those pay periods. From the pay periods selected for testing, the following known questioned costs were identified: "SEE CORRECTIVE ACTION PLAN FOR TABLE" Repeat Finding: This matter was reported as a finding in the previous year as finding 2021-002. Recommendation: The City should establish written policies and procedures outlining the time and effort reporting and documentation requirements that must be adhered with to ensure compliance with federal and state time and effort reporting requirements. Management should adopt and implement standardized forms that include all data required by federal and state guidelines and provide training to ensure that program personnel understand the time and effort reporting requirements. Views of Responsible Officials and Planned Corrective Actions: The School District immediately began redesigning the form used for time and effort reporting, and the School District will immediately begin reissuing and recollecting the forms for the special education grant for 2022, as well as into future periods. If the Oversight Agency has questions regarding this plan, please call Samuel Rippin, School Business Manager, at 978-536-6520. Sincerely yours, Samuel Rippin School Business Manager City of Peabody
View Audit 32942 Questioned Costs: $1
Finding 38255 (2022-002)
Significant Deficiency 2022
Ector County Hospital District D/b/a Medical Center Health System
TX
Allowable Costs / Cost Principles Reporting Internal Control / Segregation of Duties
Corrective Action Plan for Finding 2022-002 We are in receipt of the ?Findings Required to be Reported? by Uniform Guidance, regarding reporting. Management agrees with the finding and will perform a detailed review of the reporting requirements in accordance with the final guidelines set by HRSA. ...
Corrective Action Plan for Finding 2022-002 We are in receipt of the ?Findings Required to be Reported? by Uniform Guidance, regarding reporting. Management agrees with the finding and will perform a detailed review of the reporting requirements in accordance with the final guidelines set by HRSA. As deemed necessary, the District will modify policies and procedures over federal grant reporting. Management has completed an analysis and determined that while the net patient service revenue by financial class was improperly allocated, the calculated lost revenue that the District reported still exceeds the Provider Relief Funding received. Further, the information submitted for Period 2 was the exact same information submitted and audited for Period 1, which did not have any findings during the September 30, 2021 single audit. Grant Trollope, ACFO, is responsible to oversee and implement the corrective action plan. This corrective action plan will be implemented by September 30, 2023.
View Audit 30226
Finding 38254 (2022-001)
Material Weakness 2022
Ector County Hospital District D/b/a Medical Center Health System
TX
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring
Corrective Action Plan for Finding 2022-001 We are in receipt of the finding required to be reported by Uniform Guidance, regarding questioned costs and material instance of noncompliance with respect to Allowable Costs/Cost Principles. Management agrees with the finding. Policies and procedures o...
Corrective Action Plan for Finding 2022-001 We are in receipt of the finding required to be reported by Uniform Guidance, regarding questioned costs and material instance of noncompliance with respect to Allowable Costs/Cost Principles. Management agrees with the finding. Policies and procedures over federal grant reporting will be modified to ensure reports are prepared using complete and accurate information, including ensuring that expenditures are not reimbursed by more than one federal funding source. Additionally, management notes that the funding represented a loan from the City of Odessa and was fully repaid during December 2022. Grant Trollope, ACFO, will be responsible to ensure that the corrective action plan is followed. This corrective action plan will be implemented by September 30, 2023.
View Audit 30226 Questioned Costs: $1
Finding 38253 (2022-001)
Material Weakness 2022
Mary Rutan Health Association of Logan County and Subsidiaries
OH
Subrecipient Monitoring Material Weakness Reporting
Finding Number: 2022-001 Condition: The Organization does not have a review process in place related to the required reporting submissions to the U.S. Department of Health and Human Services for the PRF program. The Organization selected Option iii for reporting lost revenues, however the Organizat...
Finding Number: 2022-001 Condition: The Organization does not have a review process in place related to the required reporting submissions to the U.S. Department of Health and Human Services for the PRF program. The Organization selected Option iii for reporting lost revenues, however the Organization had mathematical footing errors in the calculation/determination of lost revenue for the second quarter of 2021 and second quarter of 2022. Planned Corrective Action: Mary Rutan will implement a process to ensure an independent review of the reporting submission is completed in future periods. Mary Rutan has updated the lost revenue calculations to correct the mathematical footing errors that were identified. Given the lost revenue reported in the period 4 portal submission was under reported to HHS, no further correction action is deemed necessary as the portal submission can no longer be modified. If any further funding is received that requires further reporting of lost revenues to HHS, Mary Rutan will ensure the lost revenue reported for quarter two of 2021 and quarter two of 2022 are properly reported based on the corrected calculations. Contact person responsible for corrective action: Tom Denbow, VP of Finance & Development Anticipated Completion Date: 9/30/2023
View Audit 30286
Finding 38252 (2022-002)
Significant Deficiency 2022
Barton County, Kansas
KS
Reporting Internal Control / Segregation of Duties
Federal program Coronavirus State and Local Fiscal Recovery Funds ? 21.027 Compliance requirements Reporting Recommendation We recommend the County review its grant reporting procedures and implement controls to ensure that grant reports are completed accurately and submitted timely. Comments on...
Federal program Coronavirus State and Local Fiscal Recovery Funds ? 21.027 Compliance requirements Reporting Recommendation We recommend the County review its grant reporting procedures and implement controls to ensure that grant reports are completed accurately and submitted timely. Comments on the Finding Recommendation Turnover in several key positions that were heavily involved in reporting for this program caused a lack of prior knowledge in reporting guidelines. This resulted in some clerical errors in submitting the annual report. Action Taken Employees tasked with reporting for federal programs will make every effort possible to complete reporting in an accurate and timely way according to program guidance. Employees reporting for federal programs will coordinate with the granting agency to make sure all questions are answered, and all reporting is in line with the granting agency?s guidelines before submitting any reports. This will be implemented as of 8/3/2023.
View Audit 36640
Finding 38238 (2022-001)
Significant Deficiency 2022
Johnson C. Smith University
NC
Reporting Internal Control / Segregation of Duties
Management has a better understanding of the requirements and will update the website to include the required communication to the public in regards to student funding.
Management has a better understanding of the requirements and will update the website to include the required communication to the public in regards to student funding.
View Audit 31704
Finding 38221 (2022-002)
Significant Deficiency 2022
City of Monterey
CA
Reporting
Views of Responsible Officials: Management concurs with the finding and will ensure that the reports are filed timely.
Views of Responsible Officials: Management concurs with the finding and will ensure that the reports are filed timely.
View Audit 31040
Villanova University
PA
Student Financial Aid Matching / Level of Effort / Earmarking Reporting
Enrollment Reporting - Executed in FY23 The University agrees with this finding. As a result, the University has taken the following action: The Office of the Registrar has adjusted their processes so that students who are on a LOA will continue to be in an AS- Active Student status for 180 days aft...
Enrollment Reporting - Executed in FY23 The University agrees with this finding. As a result, the University has taken the following action: The Office of the Registrar has adjusted their processes so that students who are on a LOA will continue to be in an AS- Active Student status for 180 days after their LOA and will have an active enrollment status (WL - LOA Withdrawn (NSC)) on the student registration form to ensure they are sent to the National Student Clearinghouse in a timely manner. The Office of the Registrar has also adjusted their processes so that students withdrawing at the end of a semester will have an active enrollment status (WE - Withdrawn EOT) on their student registration form to ensure they are sent to the National Student Clearinghouse in a timely manner.
View Audit 36878
Georgian Court University
NJ
Reporting Internal Control / Segregation of Duties
Contact Person: Cynthia McCarthy, Director of Financial Aid Corrective Action: We have enhanced our capability in extracting student head count and number of students receiving HEERF awards for any future quarterly reporting. Anticipated Completion Date: June 30, 2023
Contact Person: Cynthia McCarthy, Director of Financial Aid Corrective Action: We have enhanced our capability in extracting student head count and number of students receiving HEERF awards for any future quarterly reporting. Anticipated Completion Date: June 30, 2023
View Audit 35960
Georgian Court University
NJ
Student Financial Aid Reporting Matching / Level of Effort / Earmarking
Contact Person: Kathleen Boody, Associate Vice President for Student Retention/Registrar Corrective Action: The primary reason for the errors in enrollment reporting is due to a change in the enrollment reporting schedule through the National Clearing House. The National Clearing house had adopted ...
Contact Person: Kathleen Boody, Associate Vice President for Student Retention/Registrar Corrective Action: The primary reason for the errors in enrollment reporting is due to a change in the enrollment reporting schedule through the National Clearing House. The National Clearing house had adopted a change to automate the enrollment reporting schedule to mimic the year prior. When they did it the Summer Graduates Only Report was dropped from the schedule in summer 2021. All the errors in this report were related to the summer graduated only report. The Registrar went in through the NSCH and updated student records for this period to ensure they were actually graduated through the system. Additionally, the Registrar went into NSCH and double checked that all graduation periods are scheduled for a graduate?s only report in a timely manner. Anticipated Completion Date: March 31, 2023
View Audit 35960
Georgian Court University
NJ
Questioned Costs Student Financial Aid Reporting
Contact Person: Cynthia McCarthy, Director of Financial Aid Corrective Action: Staff members have and will continue to participate in NASFAA verification webinars as well as complete Verification training through the Federal Student Aid training center. Internal staff training was conducted, and an...
Contact Person: Cynthia McCarthy, Director of Financial Aid Corrective Action: Staff members have and will continue to participate in NASFAA verification webinars as well as complete Verification training through the Federal Student Aid training center. Internal staff training was conducted, and an additional quality assurance program has been instituted. Policies and procedures were reviewed and updated. Anticipated Completion Date: August 1, 2022
View Audit 35960 Questioned Costs: $1
Finding 38200 (2022-001)
Material Weakness 2022
Redwood County
MN
Material Weakness Reporting Internal Control / Segregation of Duties
Finding Number: 2022-001 Finding Title: Performance Reporting Program: 97.036 Disaster Grants ? Public Assistance (Presidentially Declared Disasters) Name of Contact Person Responsible for Corrective Action: Nick Brozek Corrective Action Planned: FEMA reports will be submitted quarterly. Reports wil...
Finding Number: 2022-001 Finding Title: Performance Reporting Program: 97.036 Disaster Grants ? Public Assistance (Presidentially Declared Disasters) Name of Contact Person Responsible for Corrective Action: Nick Brozek Corrective Action Planned: FEMA reports will be submitted quarterly. Reports will be prepared and signed by the Ditch Inspector, and verified by the Director. Director will initial reports. Anticipated Completion Date: 6/30/2023
View Audit 35000
Finding 38196 (2022-001)
Material Weakness 2022
The Harry and Jeanette Weinberg Terrace, Inc.
MD
Eligibility HUD Housing Programs Subrecipient Monitoring
Finding 2022-001 a. Comments on the Finding and Each Recommendation Management agrees with the finding. b. Action(s) Taken or Planned on the Finding In 2022 we hired additional oversight staff at the corporate level and changed the procedure for reviewing and approving annual certifications as well ...
Finding 2022-001 a. Comments on the Finding and Each Recommendation Management agrees with the finding. b. Action(s) Taken or Planned on the Finding In 2022 we hired additional oversight staff at the corporate level and changed the procedure for reviewing and approving annual certifications as well as monitoring EIV reporting. We have implanted new EIV procedures to ensure timely EIV reporting. All HUD staff has been trained on the new procedures.
View Audit 32236
Finding 38174 (2022-002)
Significant Deficiency 2022
The School District of Kansas City, Missouri
MO
Subrecipient Monitoring School Nutrition Programs Special Tests & Provisions
Identifying Number: 2022-002 Finding: In our sample of ten schools, Kansas City Public Schools (the District) obtained the requisite two food safety inspections at each school during the school year; however the food safety inspection reports identified critical violations at four schools, which w...
Identifying Number: 2022-002 Finding: In our sample of ten schools, Kansas City Public Schools (the District) obtained the requisite two food safety inspections at each school during the school year; however the food safety inspection reports identified critical violations at four schools, which were not corrected by a specified date. The District did not comply with food storage, preparation, and service standards established by the KCMO Health Department. Corrective Actions Taken or Planned: The Child Nutrition Services Department and the Facilities Departments will perform training with staff regarding the Health Department requires to address violations. Procedures will be updated to reflect the responsibilities with CNS staff to report violations, monitor work order progress and escalated resolution to meet Health Department deadlines. The CNS Director will contact the Health Department to provide documentation the violation has been corrected. The corrective action plan has been implemented. The contact person responsible for the corrective action plan is Erin Thompson, Interim Chief Finance and Operations Officer.
View Audit 35893
Finding 38173 (2022-003)
Material Weakness 2022
The School District of Kansas City, Missouri
MO
Questioned Costs Special Tests & Provisions Subrecipient Monitoring
Identifying Number: 2022-003 Finding: During discussion, observations, and our understanding of internal control, we observed the District followed the State of Missouri's guidelines for construction projects, which states that public works projects valued at $75,000 and under are not subject to...
Identifying Number: 2022-003 Finding: During discussion, observations, and our understanding of internal control, we observed the District followed the State of Missouri's guidelines for construction projects, which states that public works projects valued at $75,000 and under are not subject to prevailing wage regardless of federal funding source. Two of the seven construction contracts paid with federal assistance funds that were below $75,000, but in excess of the applicable $2,000 federal threshold, did not have prevailing wage rate clauses. Question costs - $13,420. Corrective Actions Taken or Planned: The Procurement and Facilities/Operations Department will update procedures and provide additional training of staff of the Davis Bacon Act requirements. The training of staff, updating of procedures is underway, and anticipated to be completed by January 31, 2023. The two vendors have been contacted. The District will collect documentation from the vendors and calculate any differential due. The contact person responsible for the corrective action is Erin Thompson, Interim Chief Finance & Operations Officer. The District will revise Board Policy FEF-2 Construction Contracts Bidding and Awards. The contact person is William Thornton, Chief Legal Officer. It is anticipated to be completed by March 31, 2023.
View Audit 35893 Questioned Costs: $1
Finding 38166 (2022-001)
Material Weakness 2022
The Housing Authority of the City of Aiken, South Carolina
SC
Internal Control / Segregation of Duties Material Weakness Reporting
2022-001 - Inadequate Controls Over Financial Reporting Public and Indian Housing Program ? CFDA 14.850 Material Weakness in Internal Control, Material Noncompliance Repeat of 9/30/21 Finding 2021-001 (originally reported at 9/30/19 as Finding 2019-004) Condition: Our audit identified deficiencies...
2022-001 - Inadequate Controls Over Financial Reporting Public and Indian Housing Program ? CFDA 14.850 Material Weakness in Internal Control, Material Noncompliance Repeat of 9/30/21 Finding 2021-001 (originally reported at 9/30/19 as Finding 2019-004) Condition: Our audit identified deficiencies in the design and/or operation of internal controls that adversely affected the Authority?s ability to produce reliable financial statements. As a result, more than fifty audit adjustments and reclassifications were proposed that resulted in material changes to financial statement amounts as follows: ? Total assets increased by $358,336 ? Total liabilities increased by $227,891 ? Total equity decreased by $257,671 ? Total revenue increased by $81,191 ? Total expenses decreased by $306,925 Recommendation: We recommend the Authority adopt policies and procedures that require timely financial reporting at the end of each month and fiscal year end. The procedures should include a full review of the balances as of the close of the year with reconciliations and workpapers prepared and agreed to supporting information. In order to accomplish this, the Authority should provide additional training to its accounting personnel. During the fiscal year, the Authority was assisted by an independent outside fee accountant with the monthly accounting and the closing of its year-end accounting for the federal programs, but was not involved with the other programs of the Authority. We recommend that the Authority also engage the fee accountant with the other programs of the Authority. Action Taken: During fiscal year 2022, the Authority hired an outside CPA firm to assist with the financial statements for the Public and Indian Housing Program and Section 8 Housing Choice Voucher Program. Although the finding continues in the current year, the Authority has made great strides to clean up the financial statements of the programs mentioned, reducing the material adjustment effect on equity by 61% from the prior period. The Authority will continue to improve efficiency and procedures/workpapers to ensure the year-end closing procedures become more effective and reliable in the coming years.
View Audit 34476
City of Franklin, Tennessee
TN
Subrecipient Monitoring Reporting
The City of Franklin respectfully submits the following corrective action plan for the year ended June 30, 2022. Contact Person/Persons Responsible for Implementing Corrective Action: Eric Stuckey, City Administrator, 615-791-3217 2022-001: Franklin Transit Authority Program Review Action Taken/Plan...
The City of Franklin respectfully submits the following corrective action plan for the year ended June 30, 2022. Contact Person/Persons Responsible for Implementing Corrective Action: Eric Stuckey, City Administrator, 615-791-3217 2022-001: Franklin Transit Authority Program Review Action Taken/Planned: As recommended, the City of Franklin and the Authority have clarified the federal grant organization as follows: For transit services, the organization is as follows: (1) Recipient: Franklin Transit Authority (2) Contractor (current): The TMA Group For the regional vanpool program, the organization is as follows: (1) Recipient: Franklin Transit Authority (2) Sub-Recipient: Regional Transportation/Williamson County (3) Contractor (current): The TMA Group The Authority has previously and will continue to be reported as part of the City of Franklin in a special revenue fund and includes the Authority?s grants in its single audit. For the fiscal year 2022 audit, the City and the Contractor have coordinated to ensure federal grants for transit services and vanpool services are excluded from the Contractor audit. For fiscal year 2023, the City and the Contractor developed backup needed for oversight of each payment to the Contractor for contracted transit services and grant-related contracted vanpool services. Monthly reporting will clarify financial activities of the recipient (Franklin Transit), subrecipient (Regional Transportation Authority/Williamson County), and contractor (The TMA Group). For capital expenditures that the City and the Authority have ownership, the City will continue to pay the vendor directly. The City of Franklin and the Authority have developed a job description, issued a job posting, and conducted interviews for a part-time Contract Compliance Monitor. The position, the Authority?s only employee, will monitor the activities of the Contractor (currently The TMA Group) and the subrecipient (Williamson County) to ensure that the awards are used for authorized purposes, in compliance with federal statutes, regulations, and the terms and conditions of the contract or subaward. Based on the amount and level of work required, the position is under direction of the Authority. The monitor essentially functions in a control/compliance role. The position is anticipated to be paid through the City?s payroll process from the Authority fund. Anticipated Completion Date/Date Completed: January 2023
View Audit 29988
Finding 38147 (2022-006)
Material Weakness 2022
Autonomous Municipality of Ponce
PR
HUD Housing Programs Material Weakness Reporting
Corrective action has been taken consisting in the timely preparation of the bank conciliations. However, the corrective actions needed to evidence the HAP and Administrative Fee equity balances calculation will be taken by the Municipal Finance Office and the Program Accountants. Also, adequate mea...
Corrective action has been taken consisting in the timely preparation of the bank conciliations. However, the corrective actions needed to evidence the HAP and Administrative Fee equity balances calculation will be taken by the Municipal Finance Office and the Program Accountants. Also, adequate measurements addressed to reconcile the VMS with the Financial Data Schedule (FDS) will be taken. Implementation Date: During the fiscal year 2022-2023 Responsible Persons: Mr. Job Bonilla Federal Program Director
View Audit 33033
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