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Corrective Action Plans

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Dauphin County Voa Living Center, INC (creekside Village)
VA
HUD Housing Programs Cash Management Reporting
Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The excess funds were accrued to submit to HUD. Completion Date: August 25, 2022
Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The excess funds were accrued to submit to HUD. Completion Date: August 25, 2022
View Audit 49371
Finding 59702 (2022-001)
Material Weakness 2022
Summitstone Health Partners
CO
Allowable Costs / Cost Principles Questioned Costs Eligibility
The following action items are currently being put into place by the People, Culture & Learning Department: -Reviewing and updating policies, procedures, and language in the Employee Handbook that meets the requirements of the Colorado Healthy Families Workplace Act -Communicate and train supervisor...
The following action items are currently being put into place by the People, Culture & Learning Department: -Reviewing and updating policies, procedures, and language in the Employee Handbook that meets the requirements of the Colorado Healthy Families Workplace Act -Communicate and train supervisors and managers on the updated policies, procedures, and language including the requirement for supervisors to be aware of the employee?s use of the specific leave codes and ensuring the leave code is being used appropriately before approving timecards -Implementing a new HRIS/Payroll system that will require justification/documentation from the employee for specific paid leave codes such as use of Extended Leave Bank or COVID. CLIENT RESPONSIBLE PARTY: Jaime Engle, Director of Total Rewards and HR Operations COMPLETION DATE: August 1, 2023 with implementation of ADP payroll system
View Audit 55410 Questioned Costs: $1
Racine Kenosha Community Action Agency, Inc.
WI
Questioned Costs Subrecipient Monitoring Reporting
Finding: Reports of commodity activity were submitted to the pass-through entity that were not consistent with the underlying commodities records of RKCAA. Corrective Response: RKCAA management agrees with the finding. RKCAA is updating and revising policies and procedures, including additional sup...
Finding: Reports of commodity activity were submitted to the pass-through entity that were not consistent with the underlying commodities records of RKCAA. Corrective Response: RKCAA management agrees with the finding. RKCAA is updating and revising policies and procedures, including additional supervision, training and reconciliations to better track and report the commodities activity to the pass-through entity. This process is expected to be completed by June 30, 2023. 06/30/2023 CFO Laura Brown 262-637-8377 ext 104
View Audit 55408
Finding 59689 (2022-001)
Significant Deficiency 2022
The University of Vermont Health Network INC
VT
Reporting § 200.303
2022-001 ? Significant deficiency in documentation supporting Provider Relief Fund expenditures Cluster: Not applicable Federal Granting Agency: Health Resources and Services Administration (HRSA) Assistance Listing #: 93.498 Assistance Listing Title: COVID-19 Provider Relief Fund and American Resc...
2022-001 ? Significant deficiency in documentation supporting Provider Relief Fund expenditures Cluster: Not applicable Federal Granting Agency: Health Resources and Services Administration (HRSA) Assistance Listing #: 93.498 Assistance Listing Title: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Award Year: 1/1/20 - 6/30/22 Pass-through entity: Not applicable Management has reassessed its internal controls over the review and approval of allowable expenditures under this program. HRSA reporting periods 4 and 5 are supported by lost revenues and will not include any expenditures. Management has updated its documentation for this program and is in the process of updating other documentation related to period 4 and 5 for the FY23 audit. Leadership Responsible: Steve Warren, Network Grants Management Manager; Melissa Laurie, Network VP/Corporate Controller Anticipated Completion Date: 9/30/2023
View Audit 55778
Finding 59688 (2022-002)
Material Weakness 2022
The University of Vermont Health Network INC
VT
Reporting § 200.303
2022-002 ? Material weakness over amounts reported on the Schedule of Expenditures of Federal Awards (SEFA) Cluster: Not applicable Federal Granting Agency: Health Resources and Services Administration (HRSA) Award Year: 10/1/21 ? 9/30/22 Assistance Listing #: 93.461 Assistance Listing Title: HRSA ...
2022-002 ? Material weakness over amounts reported on the Schedule of Expenditures of Federal Awards (SEFA) Cluster: Not applicable Federal Granting Agency: Health Resources and Services Administration (HRSA) Award Year: 10/1/21 ? 9/30/22 Assistance Listing #: 93.461 Assistance Listing Title: HRSA COVID-19 Claims Reimbursement for the Uninsured Program and the COVID-19 Coverage Assistance Fund Pass-through entity: Not applicable Management notes that this program is complete, and expenditures will not be incurred or present on the Schedule of Expenditures of Federal Awards (SEFA) in future years. Management is working toward a centralized process for grant tracking. Blackbaud?s Financial Edge NXT software was implemented at UVM Medical Center, CVMC, PMC, and AHMC in 2021, ECH in 2022 and is scheduled to complete for CVPH on October 1, 2023. The system still needs to be implemented at HHH with a goal date of sometime in FY24. The system has the capability to track all grant related expenses and income by organization but currently only being used for grant tracking at UVMMC. This change in process is in its later stages. The intent of this work is to ensure that all grants are tracked centrally, with consistent oversight and monitoring. This will allow for centralized compilation of the SEFA for the Uniform Guidance audit. Currently the process is disparate across several entities with not a single point of contact. Management has added an additional FTE within the Network Grants Management Finance team beginning at the end of July 2023 to engage in this work to centralize grant tracking, which will continue to enhance our controls to ensure completeness and accuracy of the consolidated Network SEFA. Leadership Responsible: Steve Warren, Network Grants Management Manager; Melissa Laurie, Network VP/Corporate Controller Anticipated Completion Date: 12/31/2023
View Audit 55778
Finding 59687 (2022-001)
Significant Deficiency 2022
Bancroft
NJ
Reporting Internal Control / Segregation of Duties Questioned Costs
Finding 2021-001 Reporting ? Internal Control Finding ? Significant Deficiency in Internal Control 93.498 Provider Relief Fund (PRF) Condition and Effect: Bancroft incorrectly reported lost revenues in the Health Resources and Services Administration (?HRSA?) portal Period 3 submission for quarters ...
Finding 2021-001 Reporting ? Internal Control Finding ? Significant Deficiency in Internal Control 93.498 Provider Relief Fund (PRF) Condition and Effect: Bancroft incorrectly reported lost revenues in the Health Resources and Services Administration (?HRSA?) portal Period 3 submission for quarters in which there was no lost revenues. There were no questioned costs identified as result of this error. View of Responsible Officials and Planned Corrective Action: Management reported lost revenue in the HRSA portal for quarters in which such reporting was not required; however, the attachment submitted with the HRSA input was correct. Management will check for updates to guidance and make necessary changes as appropriate. Name of Contract Person: Jennifer Cripps Chief Financial Officer Bancroft (856) 348-1196 Jennifer.Cripps@Bancroft.org Completion Date: December 1, 2022
View Audit 55306
Finding 59685 (2022-002)
Material Weakness 2022
Mesa County, Colorado
CO
Subrecipient Monitoring Eligibility Material Weakness
Finding: 2022-002 ? Material Weakness, Internal Control Over Compliance, Eligibility and Special Tests ? ALN 93.778 Medicaid Cluster Personnel Responsible for Corrective Action: Pam Noonan, Mesa County Finance Director Anticipated Completion Date: 09/29/2023 Cause: Internal controls over the el...
Finding: 2022-002 ? Material Weakness, Internal Control Over Compliance, Eligibility and Special Tests ? ALN 93.778 Medicaid Cluster Personnel Responsible for Corrective Action: Pam Noonan, Mesa County Finance Director Anticipated Completion Date: 09/29/2023 Cause: Internal controls over the eligibility determinations are the responsibility of management. Mesa County did not follow its formal process in place for reviews of eligibility determinations. View of Responsible Officials and Planned Corrective Action: Mesa County agrees with the finding and has put together a corrective action plan for the finding. Corrective Action Plan: Mesa County was aware that they were not meeting their internal or Health Care Policy and Financing (HCPF) and Colorado Department of Human Services (CDHS) review requirements for 2022. Mesa County created a new quality control case reviews policy and procedure effective June 2023. The new policy included internal, HCPF and CDHS review requirement for all programs. In addition, MCDHS quality assurance team will be providing oversight using a tool they create to ensure review requirements are being met for each program.
View Audit 55777
Finding 59670 (2022-002)
Material Weakness 2022
Advocate Aurora Health, Inc.
IL
Equipment & Real Property Management Subrecipient Monitoring Reporting
Finding 2022-002 Activities Allowed or Unallowed and Allowable Costs/Cost Principles A material weakness in internal control over compliance was issued related to activities allowed or unallowed and allowable costs/cost principles for the Advocate Aurora Health (AAH) Disaster Grant ? Public Assista...
Finding 2022-002 Activities Allowed or Unallowed and Allowable Costs/Cost Principles A material weakness in internal control over compliance was issued related to activities allowed or unallowed and allowable costs/cost principles for the Advocate Aurora Health (AAH) Disaster Grant ? Public Assistance (Presidentially Declared Disasters). The Organization?s internal controls were not suitably designed to retain all supporting documentation over their review and approval of FEMA federal expenditures. Management did not retain supporting documentation to support the inventory usage reports used in the development of the FEMA expenditures. Management will ensure that a comprehensive review, approval, and document retention process is applied consistently for any future FEMA claims. The FEMA personal protective equipment (PPE) claim covered two years, which are 2020 and 2021. As noted in the audit, the Organization engaged a third party to perform a physical inventory of supplies at December 31, 2020 which included the PPE claimed in the SEFA obligation. The physical inventory was reconciled to the inventory management system. The audit selected a sample inventory count performed by third party and agreed the inventory counts back to the third party records noting no exceptions. A physical inventory was not performed at December 31, 2021. Due to the COVID pandemic, there were unusual circumstances that precluded an annual physical inventory in 2021, due to the easy transmission of COVID-19, by breathing in air carrying droplets or aerosol particles that contain the SARS-CoV-2 virus when close to an infected person or in poorly ventilated spaces with infected persons. Noting there were no system changes to the inventory system during 2021, we relied on the prior year audits and internal control review of the inventory system to provide comfort for the Organization for reliance on the inventory usage for this FEMA claim. In addition to relying on past inventory documented audit controls, the Organization routinely reviews the supply expense generated from the inventory system. This will be implemented effective October 1, 2023. Nan Nelson, SVP Region Chief Financial Officer, is responsible for this Corrective Action Plan.
View Audit 55776
Finding 59655 (2022-001)
Material Weakness 2022
Advocate Aurora Health, Inc.
IL
Allowable Costs / Cost Principles Subrecipient Monitoring Reporting § 200.303
Finding 2022-001 Activities Allowed or Unallowed and Allowable Costs/Cost Principles A material weakness in internal control over compliance was issued related to activities allowed or unallowed and allowable costs/cost principles for the R&D Cluster grant agreements of Advocate Aurora Health (the ...
Finding 2022-001 Activities Allowed or Unallowed and Allowable Costs/Cost Principles A material weakness in internal control over compliance was issued related to activities allowed or unallowed and allowable costs/cost principles for the R&D Cluster grant agreements of Advocate Aurora Health (the Organization). Charges of salaries and wages to the R&D Cluster were not consistently reviewed by a knowledgeable individual or not certified timely. In addition, certain individuals? effort certification did not account for 100% of their effort (R&D and institutional). This is a repeat finding (2021-002). The Office of Sponsored Research (OSR) committed in the 2020 Corrective Action Plan to implement a paper format effort certification process beginning March 2022. This process was fully implemented by the end of fiscal 2022. Also in 2022, Advocate Aurora Research Institute employees were transferred and integrated under one financial system. The integration of this system supports the monitoring of 100% of total effort. The OSR will also continue to utilize a paper effort certification process. The OSR team will generate effort certification form, distribute the effort certification form to the appropriate team member for manual or electronic signature and obtain a secondary approval signature from an individual who has first-hand knowledge of the team member's activities. All completed effort certification forms will be verified and initialed by a third individual. Effort certification logs will be maintained to ensure that all effort certifications are completed within 30 days. Completed effort certification forms will be maintained within OSR. Sarah Long, Director Sponsored Research, is responsible for this Corrective Action Plan.
View Audit 55776
Finding 59650 (2022-001)
Significant Deficiency 2022
Ucr of Covington Tn D/b/a Fox Hollow Com 081-11045
OH
HUD Housing Programs Internal Control / Segregation of Duties Eligibility
1. Comments on Findings and Recommendation Management acknowledges failure to comply with timely EIV Master File Reports required to be completed as part of tenant move in certification process and EIV Master File process. 2. Actions Taken or Planned The Corporation will regularly monitor and recon...
1. Comments on Findings and Recommendation Management acknowledges failure to comply with timely EIV Master File Reports required to be completed as part of tenant move in certification process and EIV Master File process. 2. Actions Taken or Planned The Corporation will regularly monitor and reconcile the creation and retention of background checks and Income reports as part of the move in process. Additional training was provided and corrective action was taken. Management is reviewing and revising the EIV policy. 3. Status of Corrective Actions on Prior Findings The Corporation did not remediate the prior year finding for failure to comply with timely EIV Income Reports.
View Audit 55029
Finding 59648 (2022-002)
Material Weakness 2022
County of Crawford, Michigan
MI
Cash Management Material Weakness Reporting
2021-001 ? Internal Control Finding over Reporting Auditor Description of Condition and Effect: Internal control procedures are required to ensure the reporting requirements for the Homeland Security Grant Program are being met. The County is required to submit standardized EMD reimbursement report...
2021-001 ? Internal Control Finding over Reporting Auditor Description of Condition and Effect: Internal control procedures are required to ensure the reporting requirements for the Homeland Security Grant Program are being met. The County is required to submit standardized EMD reimbursement reports to report expenditures under Federal Awards. During our testing, we identified $11,884 of expenditures that were not included on the EMD reimbursement reports. As a result of this condition, the County is exposed to an increased risk of not being reimbursed for eligible expenses. Auditor Recommendation: The County should review and reconcile the EMD reimbursement reports to the County?s detailed accounting system records to ensure completeness of the reimbursement requests. Corrective Action: We agree with the finding and will implement this procedure going forward. Responsible Person: Anticipated Completion Date: September 30, 2023
View Audit 55025
Phoenix Voa Elderly Housing, INC (vista De La Montana)
VA
Reporting Questioned Costs
Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The security deposit deficiency was funded on July 15, 2022 in the amount of $705. Management will e...
Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The security deposit deficiency was funded on July 15, 2022 in the amount of $705. Management will ensure that the security deposits are properly funded in the future. Completion Date: July 15, 2022
View Audit 55019
Finding 59621 (2022-002)
Material Weakness 2022
Aneta Homes Inc.
ND
Material Weakness Reporting Matching / Level of Effort / Earmarking
2022-002 ? Reporting Contact Person Terry Hanson Corrective Action Plan The Program will implement procedures to ensure timely reporting for future report submissions. Planned Completion Date for CAP July 30, 2023
2022-002 ? Reporting Contact Person Terry Hanson Corrective Action Plan The Program will implement procedures to ensure timely reporting for future report submissions. Planned Completion Date for CAP July 30, 2023
View Audit 55803
Finding 59601 (2022-004)
Material Weakness 2022
Mifflinburg Area School District
PA
Internal Control / Segregation of Duties Questioned Costs Reporting
Corrective Action Plan The Mifflinburg Area School District respectfully submits the following corrective action plan for the year ended June 30, 2022. Finding 2022-004: Reporting Contact Person: Renee M. Jilinski, Business Administrator Recommendation: The District should develop procedures to en...
Corrective Action Plan The Mifflinburg Area School District respectfully submits the following corrective action plan for the year ended June 30, 2022. Finding 2022-004: Reporting Contact Person: Renee M. Jilinski, Business Administrator Recommendation: The District should develop procedures to ensure accurate information is reported to allow for adequate tracking of the financial results of each Federal award. In addition, reports should be reviewed by an appropriate individual prior to submission to ensure the data entered into the reports is consistent with the District?s records. Action: The District developed procedures for assigning expenditures for State and Federal awards and created reporting specific to funding sources to identify all awards. Prior to submissions to reporting agencies, quarterly and annual reports will be reviewed by the Business Administrator to ensure accuracy for the reporting period(s). Date for Completion: August 30, 2022
View Audit 55017
Finding 59581 (2022-002)
Significant Deficiency 2022
City of Kansas City, Missouri
MO
Questioned Costs Special Tests & Provisions Subrecipient Monitoring
Program: Airport Improvement Program Compliance: N ? Special Tests and Provisions Finding Type: Compliance and Internal Control Agency: Department of Transportation (DOT)/Federal Aviation Administration (FAA) Internal Control Impact: Significant Deficiency Finding: The City utilizes 745,190 square f...
Program: Airport Improvement Program Compliance: N ? Special Tests and Provisions Finding Type: Compliance and Internal Control Agency: Department of Transportation (DOT)/Federal Aviation Administration (FAA) Internal Control Impact: Significant Deficiency Finding: The City utilizes 745,190 square feet of land owned by the Aviation Department for the City?s Fire Department and Police Station serving the north Kansas City community including the Kansas City airport. The City pays ground rent of $0.168 per square foot per year based on a rate study done in 2003. Status: Corrective action plan in progress Corrective Action Plan: Fair and reasonableness of the rental rate: Upon completion of the New Terminal the Department will undertake either a Land Use Survey or a Market Rate Study to determine if our leased property is competitively priced. The Aviation Department has placed in FY24 budget a placeholder for a Market Study contract. Person(s) Responsible for Implementation: Fred O?Neill, Aviation Department Fiscal Officer, Telephone: (816) 243-3201; Email: Fred_ONeill@kcmo.org Implementation Date: Fair and reasonableness of the rental rate will be reviewed upon completion of the new terminal.
View Audit 54437
Finding 59573 (2022-001)
Material Weakness 2022
City of Kansas City, Missouri
MO
Program Income Questioned Costs Subrecipient Monitoring
Program: Community Development Block Grants/Entitlement Grants Compliance: J-Program Income Finding Type: Compliance and Internal Control Agency: Department of Housing and Urban Development (HUD) Internal Control Impact: Material Weakness Finding: The City hired a third party to service single famil...
Program: Community Development Block Grants/Entitlement Grants Compliance: J-Program Income Finding Type: Compliance and Internal Control Agency: Department of Housing and Urban Development (HUD) Internal Control Impact: Material Weakness Finding: The City hired a third party to service single family home loans made with federal funds from this grant. The City did not maintain a listing or monitor the loans originated under this grant. Accordingly, the City cannot reconcile the loan servicer?s accounting reports to City records. Although the City indicated that they have other sources of program income, the City does not have a system which identifies other sources of program income. Status: Corrective action plan in progress Corrective Action Plan: The City has obtained information from the third-party loan servicer which will allow for the tracking and confirmation of existing loans with the goal of taking a more active role in the management of the portfolio including making decisions for write-off of non-performing balances and those where the cost of servicing the loan exceeds the loan payments. Person(s) Responsible for Implementation: Pearline McFall, Housing Department Fiscal Officer, Telephone: (816) 513-8432; Email: Pearline.McFall@kcmo.org Implementation Date: Ongoing
View Audit 54437
University of Louisiana Federal Credit Union
LA
Reporting
The credit union will amend its use of award reports to report the correct category and description for the amount cited in this finding.
The credit union will amend its use of award reports to report the correct category and description for the amount cited in this finding.
View Audit 54066
Finding 59538 (2022-004)
Significant Deficiency 2022
Erie County Technical School
PA
Cash Management Reporting Significant Deficiency
FINDING 2022-004: ESSER - REPORTING CONTACT PERSON: Jessica Garnica, Business Manager CORRECTIVE ACTION: Management will ensure all necessary reports related to federal grants are filed in a timely manner and that PDE requirements are reviewed. Management has already filed the required cash on ha...
FINDING 2022-004: ESSER - REPORTING CONTACT PERSON: Jessica Garnica, Business Manager CORRECTIVE ACTION: Management will ensure all necessary reports related to federal grants are filed in a timely manner and that PDE requirements are reviewed. Management has already filed the required cash on hand reports for ARP ESSER for the most recent fiscal quarter. Management is confident that the issue can be resolved immediately. PROPOSED COMPLETION DATE: Immediately
View Audit 54480
Finding 59531 (2022-001)
Significant Deficiency 2022
La Roche University
PA
Student Financial Aid Matching / Level of Effort / Earmarking Reporting
Finding 2022-001 Issue: The University did not notify the National Student Loan Data System (NSLDS) in a timely manner for 1 student with status changes of Graduated. The student in question graduated in December 2021. Per the assistant registrar, the degree verify files for both undergraduate a...
Finding 2022-001 Issue: The University did not notify the National Student Loan Data System (NSLDS) in a timely manner for 1 student with status changes of Graduated. The student in question graduated in December 2021. Per the assistant registrar, the degree verify files for both undergraduate and graduate students for December 2021 graduates were uploaded to the National Student Clearinghouse on 1/7/2022. It appears that the undergraduate file was processed by the graduate student file was not. We receive processing confirmations from the Clearinghouse, but when files are submitted in multiples, only one confirmation is received for all files, not separate confirmation. Corrective Action: The assistant registrar has been in communication with the National Student Clearinghouse regarding the missed file. The upload has been resolved. Going forward, the assistant registrar will submit each file separately to receive separate confirmations, and personally verify posting. Responsibility: Degree Verify reporting is uploaded by the Assistant Registrar. Contact: Katie Elverson, Registrar Issue: The University did not notify the National Student Loan Data System (NSLDS) in a timely manner for 2 students that changed enrollment status mid-semester. The students in question enrolled in fall 2021 classes full-time and was reported as full-time in the initial enrollment report They withdrew from all classes on 9/15/2023 and 10/21/2021, respectively. In the enrollment reports following their withdrawal, the students were reported as less-than half-time, rather than withdrawn. Students were reported as withdrawn following the end of the term. These reports with statuses are pulled by the student information system, so this seems to have been an issue with the SIS; they are spot checked, but all rows cannot be manually checked and verified before submission. Corrective Action: Upon notification of this issue, I began to investigate the original data report that was pulled out of CX (our SIS) to determine where the error was coming from Upon viewing the Fall 2021 data for the students, I saw that after their withdrawal they were reported as enrolled in zero credits, however they were also being classified in the report from CX as 'less than half time.' I immediately contacted Jenzabar (our SIS vendor) to inquire as to why the system would be calculating a zero-credit enrollment as 'less than half time.' They quickly responded and showed me how to adjust tables within CX that determine how student statuses are completed. Information in the tables was incomplete regarding students who withdraw midsemester. Bringing this to our attention enabled us to implement a corrective solution. Unfortunately, this solution will not be seen on enrollment reports until March 2023. Responsibility: Enrollment reporting is uploaded by the Registrar. Contact: Katie Elverson, Registrar
View Audit 54887
Finding 59530 (2022-001)
Significant Deficiency 2022
Lexington Housing Authority
NC
HUD Housing Programs Reporting Internal Control / Segregation of Duties
During our audit, It was determined that the unaudited submission was submitted beyond the 2 months closing of the fiscal year end (24 CFR Section 5.801). Due to an outstanding legal matter and invoice necessary to report accurate financial standing the Housing Authority was unable to meet the deadl...
During our audit, It was determined that the unaudited submission was submitted beyond the 2 months closing of the fiscal year end (24 CFR Section 5.801). Due to an outstanding legal matter and invoice necessary to report accurate financial standing the Housing Authority was unable to meet the deadline. The Housing Authority will ensure that all future invoices are received in a timely manner so that the unaudited reporting deadline meets HUD 60 day window.
View Audit 54886
Finding 59520 (2022-002)
Material Weakness 2022
Tenants to Homeowners, Inc.
KS
Reporting Subrecipient Monitoring Material Weakness § 200.502
2022-002 Internal Controls over Schedule of Expenditures of Federal Awards Preparation (Material Weakness) Federal Agency: Department of Treasury Program Name: Coronavirus State and Local Fiscal Recovery Funds, Assistance Listing Number: 21.027 Recommendation: The Organization should develop writ...
2022-002 Internal Controls over Schedule of Expenditures of Federal Awards Preparation (Material Weakness) Federal Agency: Department of Treasury Program Name: Coronavirus State and Local Fiscal Recovery Funds, Assistance Listing Number: 21.027 Recommendation: The Organization should develop written policies for the internal control over compliance of federal awards. Action Taken (Unaudited): Management plans to develop proper written policies and procedures for the internal control over compliance to ensure accuracy and completeness in the preparation of the schedule as required by Uniform Guidance. This policy includes adding another control by a third-party accountant to review federal award financial management. Contact Name ? Rebecca Buford Expected Completion Date ?12.31.23
View Audit 54324
Finding 59518 (2022-002)
Significant Deficiency 2022
Aultman Health Foundation
OH
Questioned Costs Reporting Significant Deficiency
Federal Agency: US Department of Treasury Federal Program Name: Provider Relief Fund Assistance Listing Number: 93.498 Award Period: Year ended December 31, 2022 Type of Finding: ? Significant Deficiency in Internal Controls over Compliance ? Other Matters Criteria: The Provider Relief Funds were pr...
Federal Agency: US Department of Treasury Federal Program Name: Provider Relief Fund Assistance Listing Number: 93.498 Award Period: Year ended December 31, 2022 Type of Finding: ? Significant Deficiency in Internal Controls over Compliance ? Other Matters Criteria: The Provider Relief Funds were provided under the Coronavirus Aid, Relief, and Economic Security Act (Pub. L. No. 116-136, 134 Stat. 563) and are to be used to prevent, prepare for, and respond to coronavirus and that the funds shall reimburse the recipient only for health care related expenses or lost revenues that are attributable to coronavirus. These funds may not be used to reimburse expenses of losses that have been reimbursed from other sources or that other sources are obligated to reimburse. Condition: The Organization's internal controls over reporting were not effective. Questioned Costs: $-0- Context: During the audit, it was determined that one out of five reports selected for testing included quarterly revenue amounts that did not agree to the underlying revenue information. This resulted in one report understating lost revenue by approximately $550,000. Cause: The revenue information used to populate the reports was not reviewed prior to submission. Effect: Reported lost revenue was calculated incorrectly. After using the underlying revenue information to calculate lost revenue, there was sufficient lost revenue to utilize all the Provider Relief Funds reported. Recommendation: We recommend management implement additional procedures to review reported revenue before submitting reports. Views of Responsible Officials and Planned Corrective Actions: Aultman Health Foundation was able to correct the Period 5 Reporting for Aultman Specialty Hospital. Going forward, Aultman Corporate Finance Leadership will review data submissions, comparing to both internal reporting as well as Trial Balance to account for potential differences.
View Audit 51835
Finding 59516 (2022-001)
Significant Deficiency 2022
Calaveras County Water District
CA
Reporting Internal Control / Segregation of Duties
The Calaveras County Water District respectfully submits the following corrective action plan for the Year Ended June 30, 2022. The findings from the June 30, 2022, schedule of findings and questioned costs for the Major Federal Program Award are discussed below. The findings are numbered consistent...
The Calaveras County Water District respectfully submits the following corrective action plan for the Year Ended June 30, 2022. The findings from the June 30, 2022, schedule of findings and questioned costs for the Major Federal Program Award are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS ? MAJOR FEDERAL AWARD PROGRAM Finding 2022-001: Significant Deficiency ? Seventeen closing entries and audit adjustments were posted to report the District?s financial statements in accordance with Generally Accepted Accounting Principles (GAAP). Management agrees that the closing process during the audit period required numerous closing entries and audit adjustments. Although seventeen entries were posted, this is a significantly decrease from the forty entries in FY 2020-21. District staff has been in transition and was not able complete the review and ensure all entries were correct prior to the start of the audit. The District will continue to evaluate the fiscal year-end closing calendar and procedures to allow sufficient time to reconcile and post all required transactions prior to the start of the audit. Status of Prior Year Findings Finding 2021-001: Significant Deficiency ? Forty closing entries and audit adjustments were posted during the audit to report the District?s financial statements in accordance with Generally Accepted Accounting Principles (GAAP). Current Status: Seventeen adjustments were posted as part of the audit. See finding 2022-001 which is a continuation of this finding. Finding 2021-002: Significant Deficiency ? Reporting CFDA 97.039, US Department of Homeland Security, Federal Emergency Management Agency (FEMA), Hazard Mitigation Grant. Current Status: Corrected. The District prepared the Schedule of Expenditures and Federal awards consistent with revenue recognized for each federal program.
View Audit 50384
Managed Career Solutions Spc
CA
Subrecipient Monitoring Questioned Costs Reporting
Management Response and Corrective Action Plan Reference Number: 2022-001 Federal Program Title: Senior Community Services Employment Program Federal Catalog Number: 17.235 Federal Agency: U.S. Department of Labor, Employment and Training Administration Pass-Through ...
Management Response and Corrective Action Plan Reference Number: 2022-001 Federal Program Title: Senior Community Services Employment Program Federal Catalog Number: 17.235 Federal Agency: U.S. Department of Labor, Employment and Training Administration Pass-Through Entity: County of Los Angeles, Workforce Development, Aging and Community Services Federal Award Number and Year: 1820-TV105-SG; FY 2022 Category of Finding: Reporting Management acknowledges that the two (2) monthly cash request invoices submitted to the County of Los Angeles were not submitted within ten (10) calendar days following the month being reported. The management will ensure that the Accounting Department will strengthen its review process to ensure the monthly cash request invoices are submitted within 10 calendar days following the month being reported as stated on the contract.
View Audit 55388
Finding 59500 (2022-001)
Material Weakness 2022
Housing Authority of the City of Pittsburgh
PA
HUD Housing Programs Eligibility Reporting
Finding 2022-001 U.S. Department of Housing and Urban Development Moving to Work Demonstration Program - ALN 14.881 Eligibility and Reporting Repeat Finding from 2021 Maher Duessel Finding Condition: During our review of 60 tenant files prepared by the Housing Authority of the City of Pittsburgh (...
Finding 2022-001 U.S. Department of Housing and Urban Development Moving to Work Demonstration Program - ALN 14.881 Eligibility and Reporting Repeat Finding from 2021 Maher Duessel Finding Condition: During our review of 60 tenant files prepared by the Housing Authority of the City of Pittsburgh (Authority) as part of the biennial reexamination process, we noted a lack of functioning internal controls which led to the below exceptions in our testing. We noted two (2) tenant files (which provide eligibility and reporting information) were unable to be provided. Additionally, we noted four (4) tenants for which the most recent recertification was not completed on a timely basis. Also noted was one (1) tenant file that did not contain the required income verification support. In all cases previously described the HUD-50058 Family Report (OMB No. 2577-0083) (HUD-50058) forms prepared by the HACP were not completed and/or did not contain support for the calculations. All instances related to the MTW ? Housing Choice Voucher (HCV) Program. In addition, we noted the following exceptions related to the tenant recertification process: We noted two (2) instances where the application was missing or not signed, three (3) instances where the tenant files was missing a social security card or driver's license, two (2) instances where a signed lease agreement was missing and two (2) instances where a signed HAP contract was missing. HACP Management Response/Action Taken: Action Taken: The HACP will continue to monitor and train staff regarding processes and procedures, to include and not limited to the HUD's hierarchy of income verification. In fiscal year (FY) 2022 the HCV Department had a significant turnover in line and managerial staff. The HACP promoted an aggressive hiring plan to attract new talent to fill vacant positions due to the great resignation that the HACP along with other national Agencies continue to experience. In addition, the HACP retained the services of CVR and Associates to train newly hired staff on all aspects of the HCV Program, to include and not limited to recertifications, contracts, interims, and rent increases. The HACP will continue managerial and internal audits by the HACP Internal Compliance Department to reduce the necessity of corrections subsequent to the initial submission. The HACP continues to: ? Send notices regarding re-certifications 120 days in advance of the due date, ? Require Managers to review reports to assure timely submission of re-certifications, ? Utilize the Internal Compliance (IC) Department to review and sample files from the Occupancy and the HCV portfolio, ? Make corrections when discovered, ? Make payment adjustments to participant accounts when errors are discovered and corrected. ? The HACP will offer periodic staff training on re-certification, ? The HACP offers participants the use of technology to complete paperwork. During FY 2022, the HACP was closed to the public. In July of 2023, the HACP opened a "One Stop Shop" that is open to the public from 8 a.m. to - 4:30 p.m. daily. The One Stop Shop has is staffed with four (4) full-time staff members to receive information from participants and landlords to provide timely customer service. The opening of the One Stop Shop has been successful in receiving the public and responding to concerns.
View Audit 55099
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