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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 Questioned Costs Material Weakness § 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
Finding 60410 (2022-001)
Significant Deficiency 2022
Cross County Connection Transportation Management Association
NJ
Reporting
FINDING NUMBER: 2022-001 FINDING: Cross County Connection Transportation Management Association (CCCTMA) failed to file its single audit report with the federal awarding agency in prior years. CORRECTIVE ACTION: CCCTMA has registered in the federal clearing house through our new auditor, WITHUM...
FINDING NUMBER: 2022-001 FINDING: Cross County Connection Transportation Management Association (CCCTMA) failed to file its single audit report with the federal awarding agency in prior years. CORRECTIVE ACTION: CCCTMA has registered in the federal clearing house through our new auditor, WITHUM. We are filing our December 31, 2022, audit on time and going forward will insure that the filing is done each year in accordance with federal audit requirements. CORRECTED BY: Ronda R. Urkowitz, Executive Director, July 25, 2023
View Audit 50531
Finding 60408 (2022-001)
Material Weakness 2022
City of Marion
IN
Internal Control / Segregation of Duties Subrecipient Monitoring Reporting § 200.303 § 200.328
FINDING 2022-001 Material Weakness - Reporting Contact Person Responsible for Corrective Action: Julie Flores Contact Phone Number: 765-382-3779 Views of Responsible Official: Agree with finding Description of Corrective Action Plan: The Controller?s Office will send the monthly appropriation report...
FINDING 2022-001 Material Weakness - Reporting Contact Person Responsible for Corrective Action: Julie Flores Contact Phone Number: 765-382-3779 Views of Responsible Official: Agree with finding Description of Corrective Action Plan: The Controller?s Office will send the monthly appropriation reports for transportation to the Administrative Assistant (AA) and to the Transportation Manager to review and reconcile. After the monthly report has been reconciled by the transportation Administrative Assistant, it will be initial and dated by the AA, the work will be forwarded to the grant administrator, transportation manager and controller?s office. The Controller?s Office will review to ensure accurate information was forwarded to the grant administrator. These changes will be reflected in the City of Marion?s Internal Control Policy. Anticipation Completion Date: 09/01/23
View Audit 50527
Finding 60392 (2022-001)
Material Weakness 2022
County of Orange, California
CA
Reporting Subrecipient Monitoring Material Weakness
Program: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Federal Financial Assistance Listing Number: 21.027 Federal Grantor: U.S. Department of Treasury Award No. and Year: 2021 Compliance Requirements: Reporting Type of Finding: Material Weakness in Internal Control over Compliance an...
Program: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Federal Financial Assistance Listing Number: 21.027 Federal Grantor: U.S. Department of Treasury Award No. and Year: 2021 Compliance Requirements: Reporting Type of Finding: Material Weakness in Internal Control over Compliance and Material Noncompliance Criteria: The OMB Approved Award No. 1505-0271 requires that reports submitted to the federal awarding agency include all activity of the reporting period, and are supported by applicable accounting or performance records. The County of Orange (the County) must submit quarterly Project and Expenditure Reports that contain costs incurred during the covered period. Critical information includes: ? Obligations and Expenditures o Current period obligation o Cumulative obligation o Current period expenditure o Cumulative expenditure ? Subawards ? Detailed information on any loans issued; contracts and grants awarded; transfers made to other government entities; and direct payments made by the recipient that are greater than $50,000. For amounts less than $50,000, the recipient must report in the aggregate for these same categories of loans issued; contracts and grants awarded; transfers made to other government entities and direct payments made by the recipient. Condition: Expenditure information was materially different from expenditures reported on the SEFA. This was due to the County identifying additional expenditures after year-end, related to the June 30, 2022 fiscal year. Cause: The County prepared the Project and Expenditure Reports as of a point in time, but internal controls did not allow for consistent reporting or expenditure recognition, to avoid material variances. Effect: Expenditure information in the Project and Expenditure Reports for December 2021, March 2022, and June 2022 reflected modified cash basis expenditures at a point in time, but contained material differences from the amounts included in the SEFA. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: A non-statistical sample of three (3) out of four (4) Project and Expenditure Reports submitted during the year were selected for reporting testing. The cumulative impact is as follows: ? Cumulative expenditure o Reported - $89,613,061 o Per audit/supporting records - $296,907,350, a difference of $207,294,289 Repeat Findings from Prior Years: No. Recommendation: We recommend the County enhance internal controls to ensure Project and Expenditure Reports are prepared in accordance with governing requirements, and updated timely if revisions are made by the County, to avoid material variances to the underlying expenditures reported on the SEFA. Management Response and Corrective Action: Auditor Controller: 1. Person Responsible: Bertalicia Tapia, Financial Reporting & Mandated Costs (FRMC) Manager 2. Corrective Action Plan: While the County reconciles the Project and Expenditure Reports filed with the US Treasury to the County?s accounting records, a temporary difference between the reported amounts on the SEFA and US Treasury reports was caused by a one-time permitted adjustment to reallocate expenditures for government services subsequent to filing the US Treasury reports. While currently in compliance with US Treasury reporting guidelines, the County will reflect the permitted adjustment on its subsequent quarterly Project and Expenditure Report due to the US Treasury on April 30, 2023. 3. Anticipated Implementation date: April 30, 2023
View Audit 56545
Finding 60391 (2022-012)
Significant Deficiency 2022
County of Orange, California
CA
Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.01 § 200.303
Program: COVID-19 Emergency Rental Assistance Program Federal Financial Assistance Listing Number: 21.023 Federal Grantor: U.S. Department of Treasury Award No. and Year: 2021 Compliance Requirements: Reporting Type of Finding: Significant Deficiency in Internal Control and Instance of Noncomplianc...
Program: COVID-19 Emergency Rental Assistance Program Federal Financial Assistance Listing Number: 21.023 Federal Grantor: U.S. Department of Treasury Award No. and Year: 2021 Compliance Requirements: Reporting Type of Finding: Significant Deficiency in Internal Control and Instance of Noncompliance Criteria: 2 CFR Section 200.303(a), Internal Controls, states that the 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. 2 CFR Section 200.01 of the Uniform Guidance states that the County may report charges on a cash or accrual basis, as long as the methodology is disclosed and consistently applied. Condition: During our testing of the HCA?s provisions for reporting requirements, we noted the following instance where reports were prepared on the cash basis, but reports indicated that the costs were reported on the accrual basis of accounting: ? Two (2) out of the three (3) reports for the HCA. Corrective action of prior year finding was implemented mid-year. Cause: The HCA department reported amounts on cash basis, but the form identified the basis for the report as ?accrual?. The HCA department review process and certification of the report did not identify the discrepancy. Effect: The County?s control was not consistently followed, which applies the basis of accounting on a consistent basis. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: The entire population of three (3) reports were selected for report testing. Repeat Finding from Prior Years: Yes, Finding 2021-005. Recommendation: We recommend the HCA adhere to their policies and apply the same basis of accounting on a consistent basis for the program. Management Response and Corrective Action: Health Care Agency: 1. Person Responsible: Cindy Wong, HCA Accounting Services Division Manager 2. Corrective action plan: Once identified during prior year?s Single Audit, HCA Accounting has ensured the appropriate basis of accounting is reported correctly and applied consistently for the ERAP program. 3. Anticipated Implementation date: Fully Implemented
View Audit 56545
Finding 60351 (2022-008)
Significant Deficiency 2022
County of Orange, California
CA
Internal Control / Segregation of Duties Reporting Significant Deficiency § 200.303
Program: Foster Care Federal Financial Assistance Listing Number: 93.658 Federal Grantor: U.S. Department of Health and Human Services Passed-through: California Department of Social Services Award No. and Year: 2022 Compliance Requirements: Reporting Type of Finding: Significant Deficiency in Inte...
Program: Foster Care Federal Financial Assistance Listing Number: 93.658 Federal Grantor: U.S. Department of Health and Human Services Passed-through: California Department of Social Services Award No. and Year: 2022 Compliance Requirements: Reporting Type of Finding: Significant Deficiency in Internal Control Criteria: 2 CFR Section 200.303(a), Internal Controls, states that the 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. Condition: During our testing of the Social Services Agency?s (SSA) provisions for reporting requirements, we noted the following instance where reports were prepared, reviewed, and approved by the same individual: ? Two (2) of four (4) reports for the SSA Cause: The SSA department did not have a segregation of duties over the preparation and review and approval of performance reports. Effect: The County?s control was not consistently followed, which requires reports to be reviewed and approved by a separate individual. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: A non-statistical of four (4) out of twelve (12) reports were selected for reporting testing from SSA. The condition above was identified during our testwork of the SSA?s internal controls over reporting. Repeat Finding from Prior Years: No. Recommendation: We recommend the SSA adhere to their policies and ensure segregation of duties over the preparation and review and approval of performance reports. Management Response and Corrective Action: Social Services Agency: 1. Person Responsible: Silvia Fuller, Administrative Manager II, Research 2. Corrective action plan: SSA has normally adhered to policy of segregation of duties over the preparation and review and approval of performance reports. However, during 2021 the assignment of the CA 237 FC report fell to one individual due to staff vacancies caused by the COVID Pandemic. Effective August 2022, the report has been assigned to the Research Unit which is following and adhering to the policy of segregation of duties. 3. Anticipated Implementation date: Fully implemented as of August 2022
View Audit 56545
Finding 60346 (2022-007)
Significant Deficiency 2022
County of Orange, California
CA
Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303 § 200.334
Program: Immunization Cooperative Agreements Federal Financial Assistance Listing Number: 93.268 Federal Grantor: U.S. Department of Health and Human Services Passed-Through: California Department of Public Health Award No. and Year: 17-10336 A02 and 2021 Compliance Requirements: Reporting Type of ...
Program: Immunization Cooperative Agreements Federal Financial Assistance Listing Number: 93.268 Federal Grantor: U.S. Department of Health and Human Services Passed-Through: California Department of Public Health Award No. and Year: 17-10336 A02 and 2021 Compliance Requirements: Reporting Type of Finding: Significant Deficiency in Internal Control and Instance of Noncompliance Criteria: 2 CFR Section 200.303(a), Internal Controls, states that the 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. 2 CFR Section 200.334, Retention requirements for records, states that financial records, supporting documents, statistical records, and all other non-Federal entity records pertinent to a federal award must be retained for a period of three years from the date of submission of the final expenditure report, or, for Federal awards that are renewed quarterly or annually, from the date of submission of the quarterly or annual financial report, respectively, as reported to the Federal awarding agency or pass-through entity in the case of a subrecipient. Condition: During our testing of the HCA?s provisions for reporting requirements, we noted the following instances for two (2) out of two (2) reports: ? The performance reports were not reviewed or approved prior to submission to the State. ? The department did not retain any supporting documents for the performance reports. Cause: The HCA department personnel prepared program required performance reports and submitted to the State without retaining evidence that the reports were reviewed and approved by a separate individual prior to submission. The HCA department did not retain any supporting documents for the performance reports submitted. Effect: The County?s control was not consistently followed, which requires reports to be reviewed and approved by a separate individual prior to submission to the State. Additionally, the HCA department did not adhere to their policies and procedures in place requiring record retention of supporting documentation. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: The entire population of two (2) performance reports were selected for report testing for the Immunization Cooperative Agreements program. Repeat Finding from Prior Years: No. Recommendation: We recommend the HCA adhere to their policies and ensure the review and approval of reports are clearly documented prior to the report?s submission and adhere to their policies of record retention of supporting documents for the performance reports submitted to the State. Management Response and Corrective Action: Health Care Agency: 1. Person Responsible: Joshua Jacobs, HCA Public Health Services - Communicable Disease Control Division Director 2. Corrective action plan: HCA Public Health Services Communicable Disease Control Division will ensure retention of proper documentation supporting the performance reports and substantiating the review/approval prior to report submission to the State for the Immunization Cooperative Agreement. 3. Anticipated Implementation date: March 27, 2023
View Audit 56545
Finding 60342 (2022-010)
Significant Deficiency 2022
County of Orange, California
CA
Special Tests & Provisions Eligibility Reporting
Program: Supplemental Nutrition Assistance Program (SNAP) Cluster Federal Financial Assistance Listing Number: 10.561 Federal Grantor: U.S. Department of Agriculture Passed-Through: California Department of Social Services Award No. and Year: 217CACA4S2514, 227CACA4S2514, 217CACA4Q7503, 227CACA4Q750...
Program: Supplemental Nutrition Assistance Program (SNAP) Cluster Federal Financial Assistance Listing Number: 10.561 Federal Grantor: U.S. Department of Agriculture Passed-Through: California Department of Social Services Award No. and Year: 217CACA4S2514, 227CACA4S2514, 217CACA4Q7503, 227CACA4Q7503, 217CACA4S2519, 227CACA4S2519, 217CACA4S2520, 227CACA4S2520, 217CACA5S9018, 217CACA6F1003, 227CACA7F1003 and 2022 Compliance Requirements: Special Tests and Provisions Type of Finding: Significant Deficiency in Internal Control Criteria: 7 CFR sections 272.10 and 277.18 require State agencies to automate their SNAP operations and computerize their systems for obtaining, maintaining, utilizing, and transmitting information concerning SNAP. This includes: (1) accurately and completely processing and storing all case file information for eligibility determination and benefit calculation; (2) providing an automatic cutoff of households at the end of their certification period unless recertified; and (3) generating data necessary to meet federal issuance and reconciliation reporting requirements. Condition: In establishing a new case, the client is certified to receive benefits for a one-year period (certification period). The intake and certification process require that information on the CF-37 and SAWS 2 be obtained to determine eligibility and assist in the benefit calculation. Further, prior to case worker approval of benefits, the Income Eligibility Verification System (IEVS) report is required to be processed in certain circumstances. During our testing of the SSA department?s provisions for special tests and provisions requirements relating to ADP System for SNAP, we noted the following instances: ? For thirteen (13) of forty (40) participants selected for testing, there was no evidence that a case worker reviewed and certified the participants IEVS report. ? For three (3) of forty (40) participants selected for testing, the income verification document used in the benefit calculation was not retained by the department. Cause: The condition is primarily caused by the SSA department not following policies and procedures in place to ensure the eligibility case files contain documentation to support eligibility and benefit calculations. Effect: Case data may not be current or accurate in the case file or the system, which could lead to initial and continued eligibility errors, inaccurate benefit calculations, and benefit overpayments. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: A non-statistical sample of forty (40) out of one hundred eleven thousand and fifty-one (111,051) participants were selected for special tests and provisions relating to ADP System for SNAP. The condition above was identified during our testwork of the SSA?s internal controls over special tests and provisions. Repeat Finding from Prior Years: No Recommendation: We recommend the County strengthen its established policies and procedures with regard to initial and ongoing eligibility determination, required documentation and verifications, maintenance of participant files, and ensure that policies and procedures are strictly adhered to by County personnel. Management Response and Corrective Action: Social Services Agency: 1. Person Responsible: Cristina Espinoza, Administrative Manager I, Assistance Programs, Operations and Policy Team 2. Corrective action plan: Department will provide Single Audit findings in a mandatory Program Summary meeting that all staff will attend. At the meeting, department will address the findings in detail and remind staff who administer CalFresh to: ? Review and process IEVS reports timely and accurately ? Ensure case verifications are imaged and documented in case comments to support case action ? Review the budget wrap-up screen thoroughly for every case The department will also continue to have the Quality Assurance team complete case reviews to ensure eligibility workers are following policies and procedures in completing accurate eligibility determinations. 3. Anticipated Implementation date: April 2023
View Audit 56545
Finding 60332 (2022-002)
Material Weakness 2022
Loma Linda University
CA
Reporting Internal Control / Segregation of Duties
2022-002 ? Internal control deficiency and noncompliance over amounts reported in the Schedule of Expenditures of Federal Awards (SEFA) During testing over the SEFA, an incorrect balance was reported on the SEFA as management included $235,330 in out-of-period expenditures that related to June 30, ...
2022-002 ? Internal control deficiency and noncompliance over amounts reported in the Schedule of Expenditures of Federal Awards (SEFA) During testing over the SEFA, an incorrect balance was reported on the SEFA as management included $235,330 in out-of-period expenditures that related to June 30, 2021, and did not include $306,646 in expenditures that related to June 30, 2022. The expenditures that are required to be on the SEFA should be based on the service period of July 1, 2021 to June 30, 2022. Management?s internal control over review of the SEFA did not identify this incorrect reporting. The amount reported in the SEFA was subsequently corrected and the corrected amount is reflected in the data collection form. Management Response and Action Plan: Out-of-period expenditures were not captured in the financial records of the related fiscal year. An additional review process of the SEFA will be implemented and performed by management to ensure the SEFA contains complete and accurate reporting of expenditures. Completeness analysis will consider not only the PPM subledger but the general ledger and communication from the principal investigators regarding unrecorded but incurred expenditures. Evidence of the review will be documented and retained. Responsible Person: AVP Research Operations and Director of Post Award Target Date: June 2023 (Anticipated)
View Audit 54839
Boys and Girls Clubs of Puerto Rico INC
PR
Reporting
Management response: Management agrees with findings. Internal controls establishment and segregation of duties will help us mitigate the risk caused by employee turnover or changes in the operating structures. Although this happened at the beginning when BGCPR started as a Head Start/Early Head Sta...
Management response: Management agrees with findings. Internal controls establishment and segregation of duties will help us mitigate the risk caused by employee turnover or changes in the operating structures. Although this happened at the beginning when BGCPR started as a Head Start/Early Head Start provider and was in the middle of the transition with the previous provider, we recognized that controls and procedures need to be documented, as well as the use of checklists to guarantee all tasks have been performed. Management has identified the need of training and is identifying the resources and coordinating training for the corresponding personnel. Expected to be documented and in practice by June 30, 2023. Corrective action plan: 1. Train key employees to achieve compliance and continuity of tasks in absence of the person responsible to submit information. 2. Establish month and month end reporting checklists. Contact person: Manuel Joglar Team: Head Start Finance Manager, Accounting Manager, Budget Manager Anticipated completion date: Not later than June 30, 2023
View Audit 51997
Finding 60322 (2022-006)
Significant Deficiency 2022
Women's Housing and Economic Development Corporation
NY
Questioned Costs Subrecipient Monitoring Reporting
2022-006: Preparation of Schedule of Federal Awards Management will identify a permanent CFO or engage a consulting firm to provide CFO services to ensure that this expertise is available during the 2023 audit. Status of Finding: Management has already put a plan in place to resolve the finding duri...
2022-006: Preparation of Schedule of Federal Awards Management will identify a permanent CFO or engage a consulting firm to provide CFO services to ensure that this expertise is available during the 2023 audit. Status of Finding: Management has already put a plan in place to resolve the finding during fiscal year 2023 and will continue to work on resolving the finding. Managements Response: Management agrees with the finding.
View Audit 56009
Finding 60304 (2022-012)
Significant Deficiency 2022
City of Detroit, Michigan
MI
Subrecipient Monitoring Reporting Period of Performance § 200.1 § 200.331 § 200.332 § 200.414
Finding Number: 2022-012 Federal Program, Assistance Listing Number and Name: ALN 21.027, Department of Treasury, COVID-19 Coronavirus State and Local Fiscal Recovery Fund (CSLFRF) Condition: Original Finding Description: The CSLFRF subrecipient agreements did not include the CSLFRF assistance Listi...
Finding Number: 2022-012 Federal Program, Assistance Listing Number and Name: ALN 21.027, Department of Treasury, COVID-19 Coronavirus State and Local Fiscal Recovery Fund (CSLFRF) Condition: Original Finding Description: The CSLFRF subrecipient agreements did not include the CSLFRF assistance Listing Number (ALN) as required per 2 CFR 200.332 (a)(1)(xii). Contact Person Responsible for Corrective Action: Sandra Yu Stahl and Terri Daniels Anticipated completion date: July 2023 Planned Corrective Action: The City has implemented a process to ensure that all subrecipient agreements contain the Federal ALN as required by 2 CFR 200.332. All subrecipient agreements will include a new exhibit as an attachment in the agreement that will include the ALN and any other required grant elements.
View Audit 49776
Finding 60277 (2022-013)
Material Weakness 2022
City of Detroit, Michigan
MI
Reporting § 200.502 § 200.510
Finding Number: 2022-013 Federal Program, Assistance Listing Number and Name: ALN 21.023, Department of Treasury, COVID-19 Emergency Rental Assistance Program (ERAP); ALN 20.205, Department of Transportation, Highway Planning and Construction Cluster, Highway Planning and Construction (Federal-aid H...
Finding Number: 2022-013 Federal Program, Assistance Listing Number and Name: ALN 21.023, Department of Treasury, COVID-19 Emergency Rental Assistance Program (ERAP); ALN 20.205, Department of Transportation, Highway Planning and Construction Cluster, Highway Planning and Construction (Federal-aid Highway Program); ALN 20.505, Department of Transportation, Metropolitan Transportation Planning and State and Non-Metropolitan Planning and Research; ALN 93.323, Department of Health and Human Services, COVID-19 Epidemiology and Laboratory Capacity for Infectious Diseases (ELC); ALN 97.036, Department of Homeland Security, COVID-19 Disaster Grants - Public Assistance (Presidentially Declared Disasters) (FEMA) ALN 93.268, Department of Health and Human Services, Total Immunizations Cooperative Agreements, ALN 93.145, Department of Health and Human Services, HIV Related Training and Technical Assistance; ALN 93.686, Department of Health and Human Services, Ending the HIV Pandemic: A Plan for America ? Ryan White HIV/AIDS Program Parts A and B Condition: Original Finding Description: The schedule of expenditures of federal awards (SEFA) was not complete, accurate or prepared timely Contact Person Responsible for Corrective Action: Regina Greear and Keisha Pierce Anticipated completion date: July 2023 Planned Corrective Action: As part of the City Audit finding Corrective Action Plan (AFCAP), in fiscal year 2022 the City developed a checklist to help ensure all Federal expenditures are properly reported. The City will implement additional preparation and review procedures that will include specific timelines and guidelines to ensure completeness, validity and accuracy of the final SEFA reporting. In addition, the City will implement the AFCAP plan to further document the procedure requirements and train the appropriate staff.
View Audit 49776
Finding 60264 (2022-014)
Material Weakness 2022
City of Detroit, Michigan
MI
Reporting Subrecipient Monitoring
Finding Number: 2022-014 Federal Program, Assistance Listing Number and Name: ALN 14.218, Department of Housing and Urban Development, Community Development Block Grants Cluster Condition: Original Finding Description: During reporting testing, we noted that the City did not file three FFATA reports...
Finding Number: 2022-014 Federal Program, Assistance Listing Number and Name: ALN 14.218, Department of Housing and Urban Development, Community Development Block Grants Cluster Condition: Original Finding Description: During reporting testing, we noted that the City did not file three FFATA reports and there were five untimely submissions. Contact Person Responsible for Corrective Action: Julie Schneider and Kelly Vickers Anticipated completion date: July 2023 Planned Corrective Action: In fiscal year 22 The city created and implemented a Federal Funding Accountability and Transparency Act (FFATA) SOP that included Roles and Responsibilities, and process requirements. Management will finalize the rollout of the policy and implement additional controls to help ensure the FFATA filing requirements are met and reporting is timely and accurate. In addition, the city will review during the AFCAP process to further ensure reporting is performed timely and accurately.
View Audit 49776
Finding 60259 (2022-004)
Material Weakness 2022
Logan Health
MT
Questioned Costs Allowable Costs / Cost Principles Material Weakness § 200.303
Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Rural Distribution CFDA #93.498 Finding Summary: The operations of HealthCenter Northwest, LLC (HC) were consolidated into Kalispell Regional Medical Center d/b/a Logan H...
Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Rural Distribution CFDA #93.498 Finding Summary: The operations of HealthCenter Northwest, LLC (HC) were consolidated into Kalispell Regional Medical Center d/b/a Logan Health Medical Center (LHMC) as of December 31, 2020. When LHMC calculated their lost revenues, they included HC's revenue for both 2020 and 2021 instead of only the 2021 information. This resulted in LHMC reporting higher lost revenue than the detailed reports supported in Period 1. This also affected the lost revenues reported in Period 2 for LHMC. HC filed its own report for Period 1, which included their revenues for 2019 and 2020. Zeros were entered for 2021, which resulted in reporting higher lost revenues than the detailed reports supported in Period 1. Responsible Individuals: Craig Lambrecht, CEO and Cole Turner, CFO. Corrective Action Plan: The lost revenue calculation will be re-evaluated and the amount of lost revenue reported on the HHS reporting portal will be updated in future periods. Anticipated Completion Date: 3/31/2023
View Audit 49773
Finding 60258 (2022-003)
Material Weakness 2022
Logan Health
MT
Questioned Costs Allowable Costs / Cost Principles Material Weakness § 200.303
Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Rural Distribution CFDA #93.498 Finding Summary: In some of the quarters for certain entities, it was noted that bad debt expenses were higher than revenues, creating a n...
Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Rural Distribution CFDA #93.498 Finding Summary: In some of the quarters for certain entities, it was noted that bad debt expenses were higher than revenues, creating a negative revenue for the quarter. As the HHS reporting portal would not allow negative amounts to be entered, a zero was entered into the HHS reporting portal. These negative amounts should have been offset to other quarters or other revenue line items, but were not, which resulted in higher revenue amounts being reported than the detailed reports supported. Responsible Individuals: Craig Lambrecht, CEO, and Cole Turner, CFO Corrective Action Plan: The lost revenue calculation for these three locations will be re-evaluated and the amount of lost revenue reported on the HHS reporting portal will be updated in future periods. Anticipated Completion Date: 3/31/2023
View Audit 49773
Villas at Bayou Park Inc.
TX
HUD Housing Programs Reporting
Audit Finding 2022-001: The electric submission to REAC for the year ended August 31, 2021 was not filed by the due date. Response: For the fiscal year ending 8/31/21, the year-end accounting and auditing work was temporarily suspended due to lack of funds, which resulted in the REAC being submitte...
Audit Finding 2022-001: The electric submission to REAC for the year ended August 31, 2021 was not filed by the due date. Response: For the fiscal year ending 8/31/21, the year-end accounting and auditing work was temporarily suspended due to lack of funds, which resulted in the REAC being submitted late. For the fiscal year ending 8/31/22, the REAC was also submitted late. This was due to a change in board members coupled with the managing agent being hospitalized for a period of time before the submission was due. Management believes that these were extenuating circumstances and that the REAC submissions will be completed in a timely manner in the future. Responsible Party: Linda G. Holder Vice President/COO/Agent Houston Housing Management Corporation 2211 Norfolk, Suite 614 Houston, TX 77098
View Audit 55766
Finding 60108 (2022-002)
Significant Deficiency 2022
Piedmont University
GA
Reporting Student Financial Aid Significant Deficiency
2022-002 Enrollment Status Reporting Recommendation: We recommend that the University review their enrollment reporting policies and procedures to ensure accurate reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Reason for finding: Turnover ...
2022-002 Enrollment Status Reporting Recommendation: We recommend that the University review their enrollment reporting policies and procedures to ensure accurate reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Reason for finding: Turnover with key personnel within the Registrar office. Action taken in response to finding: After significant turnover of the Registrar and staff, Piedmont University has a new experienced Registrar starting on November 14, 2022. The University is also in the process of filling the other vacancies within the department. Once the Registrar is in place, the National Student Clearinghouse data origination file will be reviewed to ensure that the correct program start and end dates are collected and reported to the NSC. A process for communicating program changes with effective dates will be implemented in collaboration with the financial aid office to ensure the consistency of reported dates to NSLDS Name(s) of the contact person(s) responsible for corrective action: Whitney Merinar Planned completion date for corrective action plan: June 30, 2023 If the U.S. Department of Education has questions regarding this plan, please call Brant Wright at 706-778-8500 ext.1457.
View Audit 54606
Finding 60107 (2022-001)
Significant Deficiency 2022
Piedmont University
GA
Reporting Student Financial Aid Significant Deficiency
2022-001 Enrollment Roster Reporting Recommendation: We recommend that the University review their policies and procedures to ensure accurate reporting and responding to enrollment rosters disbursed to the University. Explanation of disagreement with audit finding: There is no disagreement with t...
2022-001 Enrollment Roster Reporting Recommendation: We recommend that the University review their policies and procedures to ensure accurate reporting and responding to enrollment rosters disbursed to the University. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Reason for finding: Turnover with key personnel within the Registrar office Action taken in response to finding: After significant turnover of the Registrar and staff, Piedmont University has a new experienced Registrar starting on November 14, 2022. The University is also in the process of filling the other vacancies within the department. Once the Registrar is in place, she will work in collaboration with the offices of student accounts and financial aid, in crafting written procedures that determine consistent and appropriate changes in registration status and a procedure for determining the appropriate effective dates for changes in status. Further steps will be taken to confirm that registration status fields and effective dates entered in the SIS by the registrar's office align with the financial aid office's NSLDS report fields for affected students. Name(s) of the contact person(s) responsible for corrective action: Whitney Merinar Planned completion date for corrective action plan: June 30, 2023
View Audit 54606
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