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Corrective Action Plans

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Finding 205954 (2022-002)
Material Weakness 2022
Regional Office of Education #17
IL
Subrecipient Monitoring Reporting
The Regional Office of Education #17 will work with their contracted accounting firm to receive the draft financial statements earlier in order to allow additional review time before they are due for audit.
The Regional Office of Education #17 will work with their contracted accounting firm to receive the draft financial statements earlier in order to allow additional review time before they are due for audit.
View Audit 174609
Finding 204836 (2022-003)
Material Weakness 2022
Midland Community School District
IA
Reporting Internal Control / Segregation of Duties
FINDING 2022-001: Various duties that should be segregated for each transaction including authorization, custody, and recording are not performed by different employees. The District has a limited number of employees, and therefore, and procedures have not been designed to adequately segregate duti...
FINDING 2022-001: Various duties that should be segregated for each transaction including authorization, custody, and recording are not performed by different employees. The District has a limited number of employees, and therefore, and procedures have not been designed to adequately segregate duties or provide compensating controls through additional oversight of transactions and processes. Inadequate segregation of duties could adversely affect the District?s ability to prevent or detect and correct misstatements, errors, or misappropriations on a timely basis by employees in the normal course of performing their assigned functions. QUESTIONED COSTS: No STATUS: Corrective action in progress CORRECTIVE ACTION: The District will monitor this situation and continue to segregate incompatible duties as much as possible. COMPLETION DATE: June 30, 2023
View Audit 174143
Finding 204831 (2022-001)
Significant Deficiency 2022
Southeastern Illinois College
IL
Student Financial Aid Reporting Matching / Level of Effort / Earmarking
The findings from the December 5, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS ? STUDENT FINANCIAL AID CLUSTER Material Weaknesses: None Significant Deficiencies: 2022-001: Lack of ...
The findings from the December 5, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS ? STUDENT FINANCIAL AID CLUSTER Material Weaknesses: None Significant Deficiencies: 2022-001: Lack of Compliance over Enrollment Reporting Recommendation: We recommend that procedures be developed to review the roster files received from the NSLDS to ensure correct student information is being reported with each roster file. Action Taken: Southeastern Illinois College will be implementing remediation steps to ensure that enrollment information is accurate in the National Student Loan Data System (NSLDS). The College?s Information Technology (IT) department will work with the Registrar in creating a process where graduates who are not originally reported as graduated can be updated to graduated status in National Student Clearinghouse (NSC)?s website. This may include making a graduates? only submission to NSC to update those graduates whose degrees were conferred after the original submission. Also, the Student Affairs department will now review submission data and give approval prior to submission to NSC. To assist in this review, the IT department will develop a data validation report that lists students who have completed a certificate and/or degree and are no longer attending.
View Audit 174139
Finding 204830 (2022-006)
Material Weakness 2022
City of Clinton
MN
Questioned Costs Material Weakness Reporting
Water and Waste Disposal Systems for Rural Communities ? Assistance Listing No. 10.760 Recommendation: We recommend the City adopt procedures to ensure applicable reports are submitted timely and accurately. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit find...
Water and Waste Disposal Systems for Rural Communities ? Assistance Listing No. 10.760 Recommendation: We recommend the City adopt procedures to ensure applicable reports are submitted timely and accurately. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Action Taken in Response to the Finding: The City will adopt procedures and work with federal agencies to ensure accurate and timely reporting. Official Responsible for Corrective Action: Kari Wiegman, City Clerk/Treasurer. Planned Completion Date for Corrective Action Plan: December 31, 2023.
View Audit 174148
Finding 204817 (2022-003)
Significant Deficiency 2022
Council on Substance Abuse Ncadd
AL
Questioned Costs Reporting Significant Deficiency § 200.512
As evidenced by previous audit findings, COSA has never experienced a delay in year-end closing. And as previously discussed, due to staff changes and other unforeseen events, the organization was not prepared to commence the audit in a timely manner. COSA has already corrected steps to prevent thes...
As evidenced by previous audit findings, COSA has never experienced a delay in year-end closing. And as previously discussed, due to staff changes and other unforeseen events, the organization was not prepared to commence the audit in a timely manner. COSA has already corrected steps to prevent these issues in the future.
View Audit 174159
Finding 204814 (2022-001)
Material Weakness 2022
YWCA Northeast Indiana, Inc.
IN
Reporting Subrecipient Monitoring
2022-001- Schedule of Expenditures of Federal Awards Management acknowledges the recommendation and will develop internal controls over reporting and consult with external consultants if necessary to ensure an accurate SEFA is prepared. It is anticipated that the implementation of the controls...
2022-001- Schedule of Expenditures of Federal Awards Management acknowledges the recommendation and will develop internal controls over reporting and consult with external consultants if necessary to ensure an accurate SEFA is prepared. It is anticipated that the implementation of the controls will be completed by year end, December 31, 2023 and will be put in place at that time. Greg Johnson, CFO YWCA Northeast Indiana
View Audit 174138
Finding 204812 (2022-002)
Significant Deficiency 2022
Oakland Private Industry Council, Inc.
NC
Reporting
SIGNIFICANT WEAKNESS 2022 ? 002 Financial Statements Name of contact person: Raymond Lankford, CEO Corrective Action: OPIC hired a new CEO, Chief Fiscal Officer, and procured the services and of an outside CPA to facilitate prompt financial statement and audit preparation. OPIC also, has in place pl...
SIGNIFICANT WEAKNESS 2022 ? 002 Financial Statements Name of contact person: Raymond Lankford, CEO Corrective Action: OPIC hired a new CEO, Chief Fiscal Officer, and procured the services and of an outside CPA to facilitate prompt financial statement and audit preparation. OPIC also, has in place plans to replace it aging accounting software, and modernize its operations. Proposed Completion Date: Immediately.
View Audit 174100
Finding 204810 (2022-004)
Significant Deficiency 2022
Malone Central School District
NY
Reporting Matching / Level of Effort / Earmarking Special Tests & Provisions § 200.327
The District will implement and communicate with identified staff, a system to ensure that in future contracts prevailing wage documentation is provided to the District Offices at the end of each week of any project.
The District will implement and communicate with identified staff, a system to ensure that in future contracts prevailing wage documentation is provided to the District Offices at the end of each week of any project.
View Audit 174098
Finding 200145 (2022-001)
Significant Deficiency 2022
Housing Authority of the City of Columbia
MO
HUD Housing Programs Reporting Significant Deficiency
Finding No. 2022-001 Significant Deficiency: Special Reporting - Compliance and Control Finding Personnel Responsible for Corrective Action: Section 8 Housing Choice Vouchers Program Staff Tawanda Edwards, Director of Housing Programs Laura Lewis, Director of Affordable Housing Anticipated Completio...
Finding No. 2022-001 Significant Deficiency: Special Reporting - Compliance and Control Finding Personnel Responsible for Corrective Action: Section 8 Housing Choice Vouchers Program Staff Tawanda Edwards, Director of Housing Programs Laura Lewis, Director of Affordable Housing Anticipated Completion Date: 8/10/2023 Corrective Action Plan: CHA has developed a tracking chart to track submission of the HUD-50058 for participants exiting the program that will be monitored monthly. The Director of Housing Programs has delegated submission of the HUD-50058 for participants exiting the program that also have ported to another PHA, to the CHA Housing Programs Manager and will monitor the completion of this delegated task monthly.
View Audit 250141
Finding 200144 (2022-001)
Significant Deficiency 2022
University of Missouri System
MO
Reporting Questioned Costs
2022-001 Personnel Responsible for Corrective Action ? Brittany Jaegers, Controller MU Healthcare Anticipated Completion Date ? March 31, 2023 Corrective Action Plan ? The University of Missouri Hospital & Clinics has modified its process of calculating lost revenues to ensure they are complete and ...
2022-001 Personnel Responsible for Corrective Action ? Brittany Jaegers, Controller MU Healthcare Anticipated Completion Date ? March 31, 2023 Corrective Action Plan ? The University of Missouri Hospital & Clinics has modified its process of calculating lost revenues to ensure they are complete and accurate and in accordance with the guidance issued by the U.S. Department of Health and Human Services. We will also update the lost revenue reported in the next Provider Relief Fund report period due March 31, 2023.
View Audit 250140
The Resource Connection of Amador and Calaveras Counties, Inc.
CA
Questioned Costs Reporting Significant Deficiency
Based on the information provided on ECP's Grant Notification of Award (NoA): - The ECP Program Director will schedule a calendar event with the Fiscal Coordinator to complete the required reports due. - The events will be scheduled two weeks before the reports are due giving staff the time needed t...
Based on the information provided on ECP's Grant Notification of Award (NoA): - The ECP Program Director will schedule a calendar event with the Fiscal Coordinator to complete the required reports due. - The events will be scheduled two weeks before the reports are due giving staff the time needed to complete the reports and contact ECP's Grant Management Officer if necessary to correct any mistakes in the reporting systems. - The reports will be completed, reviewed and submitted no later than the required due date. - If the report due dates are not listed on the Notice of Award, staff will follow the report due dates outlined in Early Childhood Learning & Knowledge Center (ECLKC) - The ECP Program Director will communicate with the Policy Council and the Board of Directors sharing what our reporting requirements are and provide a schedule of dates when the reports are due. Person(s) Responsible: Jeanette Allen Timing for Implementation: 11/3/2022
View Audit 250134
Finding 199937 (2022-022)
Significant Deficiency 2022
Ser-Jobs for Progress of the Texas Gulf Coast, Inc. and Subsidiary
TX
Questioned Costs Subrecipient Monitoring Reporting
Finding No. 2022-002 - NON-COMPLIANCE AND SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER NONCOMPLIANCE WITH REPORTING REQUIREMENTS Planned Corrective Action: SER-Jobs has registered with Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) and reported the subawar...
Finding No. 2022-002 - NON-COMPLIANCE AND SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER NONCOMPLIANCE WITH REPORTING REQUIREMENTS Planned Corrective Action: SER-Jobs has registered with Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) and reported the subaward data through FSRS and is now in compliance with the requirements of the Federal Funding Accountability and Transparency Act requirements. In addition to becoming compliant, SER-Job's procedures, related to the submission of all reporting requirements, including supplemental requirements not required or collected by the awarding agency, have been expanded to include seeking additional guidance from external sources, such as our external auditors. These external sources, will possess the knowledge and expertise to assure that SER-Jobs follows all reporting requirements, including supplemental requirements originally unknown to SER-Jobs and not communicated by the awarding agency. Anticipated Completion Date: March 1, 2023 SER-Jobs Contact Person Responsible for Corrective Action: Mr. Gerald Eaton, CFO
View Audit 250048
Finding 199936 (2022-001)
Significant Deficiency 2022
Ser-Jobs for Progress of the Texas Gulf Coast, Inc. and Subsidiary
TX
Reporting Internal Control / Segregation of Duties Significant Deficiency
Finding No. 2022-001 - NON-COMPLIANCE AND SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER NONCOMPLIANCE WITH REPORTING REQUIREMENTS Planned Corrective Action: SER-Jobs is currently current and in compliance with the reporting requirements under the EAA grant agreement. In addition to becoming c...
Finding No. 2022-001 - NON-COMPLIANCE AND SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER NONCOMPLIANCE WITH REPORTING REQUIREMENTS Planned Corrective Action: SER-Jobs is currently current and in compliance with the reporting requirements under the EAA grant agreement. In addition to becoming compliant, SER-Job's procedures, related to the submission of all grant reports, have been modified. This modification includes setting an internal deadline of completion of at least 10 days prior to the funder required submission deadline. Also, there will be tasks reminders placed on all management and staff calendars, upon awarding of funds and throughout the funding term, of all reporting requirements. Anticipated Completion Date: March 1, 2023 SER-Jobs Contact Person Responsible for Corrective Action: Mr. Gerald Eaton, CFO
View Audit 250048
The Shaw University, Inc.
NC
Questioned Costs Reporting Internal Control / Segregation of Duties
Name of Responsible Individual: Chief Financial Officer (David Byrd) and Controller (Myrna McClean) Corrective Action: Management of the University concurs with this finding. The University will update its website for the March 2022 Student Aid Disbursements. The University reported the correct in...
Name of Responsible Individual: Chief Financial Officer (David Byrd) and Controller (Myrna McClean) Corrective Action: Management of the University concurs with this finding. The University will update its website for the March 2022 Student Aid Disbursements. The University reported the correct information in the Annual HEERF Report submitted March 2023. The HEERF funds have been fully expended as of March 2023. Anticipated Completion Date: May 15, 2023
View Audit 178652
The Shaw University, Inc.
NC
Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking
Name of Responsible Individual: Associate Director of Financial Aid (Dr. Ojebe Ifegwu), Director of Financial Aid (Ibrahim Bah) and Vice President of Enrollment Management and Student Success (Terrance Dixon) Corrective Action: The University concurs with the finding. The University will ensure th...
Name of Responsible Individual: Associate Director of Financial Aid (Dr. Ojebe Ifegwu), Director of Financial Aid (Ibrahim Bah) and Vice President of Enrollment Management and Student Success (Terrance Dixon) Corrective Action: The University concurs with the finding. The University will ensure that disbursement updates are made no later than 15 days after making the disbursement or becoming aware of the need to adjust a previously reported disbursement. The University will update the disbursement recorded submitted to the COD to reflect the date that funds are credited to the general ledger and/or students' account. Anticipated Completion Date: June 30, 2023
View Audit 178652
Finding 194999 (2022-001)
Material Weakness 2022
South Dakota Health Care Coalition
SD
Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.303
Finding: 2022-001 Federal Agency Name: Department of Health and Human Services Program Name: National Bioterrorism Hospital Preparedness Program Federal Financial Assistance Listing #93.889 Compliance Requirement: Activities Allowed and Allowable Costs, Period of Performance, Cash Management and Rep...
Finding: 2022-001 Federal Agency Name: Department of Health and Human Services Program Name: National Bioterrorism Hospital Preparedness Program Federal Financial Assistance Listing #93.889 Compliance Requirement: Activities Allowed and Allowable Costs, Period of Performance, Cash Management and Reporting Finding Summary: No independent secondary level of review or approval is performed relating to compliance. One employee is involved in preparing, reviewing and approving information. Additionally, Internal control procedures documented within Coalition?s Grant Management Policy have not been updated since departure of the Grant Management Director. Responsible Individuals: Greg Santa Maria, Executive Director Corrective Action Plan: The SDHCC has updated its invoicing process to include an internal review of all invoices prior to submission for reimbursement by the state. Per the new process, the executive director reviews, prepares and completes the initial invoicing process. Once complete, the invoice is forwarded to the SDHCC treasurer for final review and approval prior to final submission to SD DOH. The review process is formally documented by treasurer signature on face document prior to submission to DOH. Grant management policy is currently in revision. Anticipated Completion Date: For Invoicing Process, practice was changed to reflect final review by SDHCC treasurer on January 10, 2023, beginning with BP4 Invoice number 227. Projected Grant Management policy revision first draft to Board is Friday April 7, 2023.
View Audit 178651
Finding 194991 (2022-004)
Material Weakness 2022
Southwestern Consolidated School District of Shelby County
IN
Equipment & Real Property Management Internal Control / Segregation of Duties Reporting § 200.302 § 200.303 § 200.328
FINDING 2022-004 Subject: COVID-19 ? Education Stabilization Fund ? Reporting, Equipment and Real Property Management Federal Agency: Department of Education Federal Program: COVID-19 ? Education Stabilization Fund Assistance Listing Number: 84.425D Federal Award Numbers and Years (or Other Identi...
FINDING 2022-004 Subject: COVID-19 ? Education Stabilization Fund ? Reporting, Equipment and Real Property Management Federal Agency: Department of Education Federal Program: COVID-19 ? Education Stabilization Fund Assistance Listing Number: 84.425D Federal Award Numbers and Years (or Other Identifying Numbers): S425D200013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting, Equipment and Real Property Management Audit Finding: Material Weakness Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Reporting and Equipment and Real Property Management compliance requirements. Context: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Reporting compliance requirements. Reporting The School Corporation was required to submit two Annual Data Reports to the Indiana Department of Education (IDOE) to meet federal reporting requirements for ESSER grant awards. The first report was for the period of March 13, 2020 to September 30, 2020 and was due by January 21, 2021. The second report was for the period of October 1, 2020 to June 30, 2021 and was due by May 13, 2022. For both reports that were submitted, there was segregation of duties between the preparation of the report and the review and submission of the report by someone other than the preparer. However, the review was not sufficient to prevent the following error: ? In the second report, the amounts reported as expended did not agree to the underlying expenditure records of the School Corporation for ESSER I and ESSER II awards. Per discussion with the Treasurer, the amount in the report included expenditures through the report due date of May 13, 2022 rather than through the reporting period end date of June 30, 2021. This resulted in an overstatement of expenditures of $83,000 for ESSER I and $184,000 for ESSER II. Equipment and Real Property Management During our testing of equipment and real property management, it was noted that the School Corporation had not conducted a physical inventory during the last two years as required. Views of Responsible Officials and Planned Corrective Actions: We concur with the finding. Description of Corrective Action Plan: For the upcoming year 3 ESSER report that is due by April 7th, the corporation treasure will ensure that the data provided for the completion of this report only includes the correct time period information for July 1, 2021 through June 30, 2022. Southwestern superintendent, Josh Edwards, will verify the correct dates and amounts for the requested time period before submitting the report. Both the treasurer and the superintendent will review the form and sign a printed copy to be kept on file at the administration building. Inventory has in the past only been taken within certain departments. A more complete inventory will be scheduled. Southwestern superintendent, Josh Edwards, and treasurer Bonnie Thopy will research the required criteria to become compliant. Once these parameters have been established they will work within the guidelines to ensure an inventory will be completed before the next audit period. Responsible Party and Timeline for Completion: Treasurer, Bonnie Thopy, and Superintendent, Josh Edwards ? these changes will be implemented for FY2023.
View Audit 178570
Finding 194988 (2022-003)
Material Weakness 2022
Southwestern Consolidated School District of Shelby County
IN
Questioned Costs School Nutrition Programs Cash Management § 200.303
FINDING 2022-003 Subject: Child Nutrition Cluster ? Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Numbers: 10.553, 10.555 Pass-Through Entity: Indiana Department of Education Compliance Requir...
FINDING 2022-003 Subject: Child Nutrition Cluster ? Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Numbers: 10.553, 10.555 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Material Weakness Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the reporting compliance requirement. Context: For all four monthly claims selected for testing, there was no formal evidence of the sponsor claim reimbursement summary being reviewed by someone independent of who prepared the sponsor claim reimbursement summary prior to submission. Additionally, we noted that for one claim in the sample of four, the meal counts were overclaimed for the month. In October 2020, the School Corporation overclaimed breakfast by 43 meals and underclaimed lunch by 11 meals. Views of Responsible Officials and Planned Corrective Actions: We concur with the finding. Description of Corrective Action Plan: Food Service Director, Brisha Dunbar will verify that the numbers she pulls from E-trition match the amounts that she is claiming for reimbursement. FSD completes a daily edit check form and compares totals to the monthly E-trition report. Once the food service director has the monthly forms completed Southwestern ECA treasurer, Amber Mitchell will review and compare totals before the numbers are submitted to the State. She will initial the totals form along with the FSD and these forms will be kept on file in the FSD?s office. Responsible Party and Timeline for Completion: Food Service Director, Brisha Dunbar and ECA Treasurer, Amber Mitchell ? these changes will be implemented effective March 2023.
View Audit 178570 Questioned Costs: $1
Finding 194961 (2022-004)
Material Weakness 2022
Northern Indiana Workforce Board, Inc.
IN
Reporting
Finding 2022-004: Audit Report Not Timely Submitted Condition: This audit report for the fiscal year ending June 30, 2022 was not submitted to the Federal Clearinghouse by March 31, 2023 as required. Recommendation: Management needs to ensure financial information is completed and reconciled within ...
Finding 2022-004: Audit Report Not Timely Submitted Condition: This audit report for the fiscal year ending June 30, 2022 was not submitted to the Federal Clearinghouse by March 31, 2023 as required. Recommendation: Management needs to ensure financial information is completed and reconciled within a reasonable timeframe after the fiscal year-end to allow an audit to be completed within the required timeframe. Management?s Corrective Actions: Staffing changes have occurred, and the fiscal management duties have been outsourced to a third party which has experience with Workforce Boards and related grants.
View Audit 178568
Jicarilla Apache Housing Authority
NM
Questioned Costs Subrecipient Monitoring Material Weakness
Blue Arrow, Inc. 6565 Americas Parkway, NE Suite 800 Albuquerque, NM 87110> As required by Title 2, US Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), we have provided below our responses ...
Blue Arrow, Inc. 6565 Americas Parkway, NE Suite 800 Albuquerque, NM 87110> As required by Title 2, US Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), we have provided below our responses and corrective action plans addressing the finding noted in the Jicarilla Apache Housing Authority's Single Audit reporting package for the year ending December 31, 2022. Management Response and Corrective Action Plan Finding 2022-001 Reporting and Close Out - Material Weakness in Internal Controls over Compliance Management's Response JAHA's response to the finding is that the US Treasury did not have anything in place for returning the unspent funds in December 2022. The US Treasury sent an email on August 28, 2023 stating that an email will be sent to give us instruction on how to set up an account and transfer back the monies to the US Treasury. JAHA will set up the account with the US Treasury and will transfer the unspent monies back to the US Treasury by October 31, 2023. JAHA will also update the FINAL ERA Report by November 30, 2023 and will revised the 425 Report for the ERA US Treasury funding. Anticipated Completion Date Date of completion will be November 30, 2023 Responsible Party Melanie Manwell - Executive Director Judy Redwine - Finance Manager Respectfully, Melanie Manwell Executive Director
View Audit 178564
Finding 194957 (2022-001)
Significant Deficiency 2022
Vernon College
TX
Student Financial Aid Reporting Eligibility
Management has reviewed the draft Schedule of Findings and Questioned Costs for FY 2022. We agree with the finding and are actively working to improve processes to ensure student files are uploaded timely. The Vice President of Student Services has already begun training with the Assistant Registrar...
Management has reviewed the draft Schedule of Findings and Questioned Costs for FY 2022. We agree with the finding and are actively working to improve processes to ensure student files are uploaded timely. The Vice President of Student Services has already begun training with the Assistant Registrar to ensure these errors are not duplicated in future years. Additionally, we have reached out to POISE to find the source of the data collection issue. We feel certain as we move forward with a new student information system these errors will be resolved.
View Audit 178562
Finding 194833 (2022-004)
Significant Deficiency 2022
West County Community Services
CA
Cash Management Reporting Matching / Level of Effort / Earmarking § 200.303
Finding Number: 2022-004 Finding: Emergency Rental Assistance Program Reporting. All Emergency Rental Assistance (ERA) grantees must submit monthly and quarterly reports. Monthly reports capture details specific to that month while quarterly reports contain several cumulative fields covering all act...
Finding Number: 2022-004 Finding: Emergency Rental Assistance Program Reporting. All Emergency Rental Assistance (ERA) grantees must submit monthly and quarterly reports. Monthly reports capture details specific to that month while quarterly reports contain several cumulative fields covering all activity from the date of the grant award through the quarter close. These reports provide financial and performance data regarding grantee administration of their ERA projects and capture program design in addition to program status data elements. Quarterly reports are intended to capture standard financial and performance data, as well as detailed information on qualifying direct and indirect expenditures pursuant to the government-wide Federal Funding Accountability and Transparency Act (FFATA) reporting requirements and in accordance with Section 15011 of the Coronavirus Aid, Relief, and Economic Security Act, as amended and interpreted in the U.S. Department of Treasury?s reporting and compliance guidance on Treasury.gov. The reports submitted by the Organization to the Sonoma County Community Development Commission inaccurately reported total expenditures to date due to a formula error. However, monthly expenditures reported and claimed for reimbursement were determined to be accurate. Planned Corrective Actions: The Finance Director will review and check for clerical errors on all claim forms prior to submission to the funder. A spreadsheet will be maintained which will track signoffs that indicate the review was performed. Anticipated Completion Date: Completed. Responsible Contact Person: David France, Director of Finance
View Audit 178615
Saugus Union School Distict
CA
Subrecipient Monitoring Reporting Questioned Costs
The District will ensure records are maintained with respect to all compliance reporting by standardizing all supporting documents for all school sites and the District Office. The District employee who will be responsible for collecting and reporting the data will fully understand the compliance re...
The District will ensure records are maintained with respect to all compliance reporting by standardizing all supporting documents for all school sites and the District Office. The District employee who will be responsible for collecting and reporting the data will fully understand the compliance reporting requirements through training and having access to all program documentation.
View Audit 176879
Finding 178568 (2022-001)
Material Weakness 2022
Pennington County Housing and Redevelopment Commission
SD
HUD Housing Programs Subrecipient Monitoring Material Weakness
Section 8 Housing Choice Vouchers AL #14.871 Material Weakness Internal Control Over Compliance Lack of Timely Abatement of Housing Assistance Payments for Failed Inspections 2022-001 Condition: During audit fieldwork and at the time the Comission was preparing the SEMAP Certification, we identifi...
Section 8 Housing Choice Vouchers AL #14.871 Material Weakness Internal Control Over Compliance Lack of Timely Abatement of Housing Assistance Payments for Failed Inspections 2022-001 Condition: During audit fieldwork and at the time the Comission was preparing the SEMAP Certification, we identified that the Commission did not reinspect units with failed inspections within 30 calendar days. In addition, the Commission did not abate Housing Assistance Payments (HAP) timely. Criteria: Re-inspections should be performed by an inspector within 30 calendar days of the initial failed inspection. HAP should be abated in instances where the owner or family failed to correct the HQS deficiencies within the required timeframe Repeat of Prior Year Finding: No Auditor?s Recommendation: The Commission should provide training for the inspector on Housing Quality Standards, the timeframes for correcting cited deficiencies, and logging the information within the compliance software. We recommend the Commission implement a system to ensure re-inspections are scheduled within 30 calendar days following a failed inspection. In addition, we recommend establishing a process for monitoring when HQS deficiencies are not corrected and when the Commission should abate HAP or terminate the HAP contract. Management?s Response: In completing the first SEMAP certification following the start of the COVID-19 pandemic, it was recognized that there was a slight deficiency in the overall compliance requirements concerning Housing Quality Standards (HQS). This deficiency was attributed to the following three factors: 1. There was an increase in the volume of HQS inspections completed during the fiscal year. We were catching up following COVID-19. 2. The sole housing authority?s inspector was inexperienced and untrained. Specifically, he was only hired in February 2021 to complete HQS inspections following the retirement of a long-term employee. 3. The HQS process did not receive the required supervision to maintain compliance. To correct the deficiency with HQS, the Commission addressed the underlying factors which led to the deficiency: 1. A level of normalization has been achieved in units needing HQS inspections following December 2021. 2. The inspector has received formal training from a reputable third-party vendor on the requirements of the HQS process. 3. Supervision of the Section 8 Program has been changed in February 2022, and systems and reports have been put in place to better monitor the program including HQS.
View Audit 176716
Finding 178490 (2022-002)
Significant Deficiency 2022
Northwest Community Action, Inc.
MN
Questioned Costs Reporting Significant Deficiency
Contact Person ? Sharon Millner, Executive Director Corrective Action Plan ? The Agency will work to submit financial statements to the Federal Audit Clearinghouse within nine months of year-end. Completion Date ? 8/31/2023
Contact Person ? Sharon Millner, Executive Director Corrective Action Plan ? The Agency will work to submit financial statements to the Federal Audit Clearinghouse within nine months of year-end. Completion Date ? 8/31/2023
View Audit 176721
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