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County of Middlesex
NJ
Reporting
COUNTY OF MIDDLESEX, STATE OF NEW JERSEY 2022 CORRECTIVE ACTION PLAN Finding No. 2022-001: The audit of compliance over reporting requirements noted report submissions were not timely or accurate. Criteria Emergency Rental Assistance (ERA) 1 and (ERA) 2 state, local, and territorial recipients we...
COUNTY OF MIDDLESEX, STATE OF NEW JERSEY 2022 CORRECTIVE ACTION PLAN Finding No. 2022-001: The audit of compliance over reporting requirements noted report submissions were not timely or accurate. Criteria Emergency Rental Assistance (ERA) 1 and (ERA) 2 state, local, and territorial recipients were required to submit quarterly and annual reports to the United States Department of the Treasury (U.S. Treasury). The quarterly reports are in-depth reports with data on an array of programmatic and financial information to provide transparency in the use and progress of ERA funds. ERA 1 and ERA 2 quarterly reports were required for each quarter of Fiscal Year 2022 and were due April 15, 2022, July 15, 2022, October 17, 2022 and January 17, 2023. The ERA 1 final report covering the award date through September 30, 2022 was due January 30, 2023. Coronavirus State and Local Fiscal Recover Funds (SLFRF) recipients were required to submit quarterly reports to the U.S. Treasury. Quarterly reports were required for each quarter of Fiscal Year 2022 and were due April 30, 2022, July 31, 2022, October 31, 2022, and January 31, 2023. Condition The quarterly financial reports for ERA 1, ERA 2 and SLFRF submitted during FY 2022 did not agree with supporting documentation and were not submitted by the deadlines. Corrective Action The County is aware of these errors, but the portal report submissions were closed at the time of the expenditure revisions that caused the differences in the grant reporting. When the portal opens for the next report, the report differences noted in 2022 will be reconciled and the cumulative expenditures will be corrected to agree to the supporting records. Technical issues were also noted with the portal in prior submissions. A process is in place to ensure all future reports are completed by the filing deadlines. Responsible Party Joe Pruiti, Chief Financial Officer Anticipated Completion Date October 31, 2023
View Audit 33036
Oklahoma Wesleyan University
OK
Student Financial Aid Reporting Matching / Level of Effort / Earmarking
FINDING 2022-001 ? NSLDS Reporting Condition Found: The incorrect last date of attendance was reported to the National Student Loan Database System (?NSLDS?) incorrectly for two of the sixty students selected for testing. Corrective Action Plan: The Financial Aid Director updated the withdrawal ...
FINDING 2022-001 ? NSLDS Reporting Condition Found: The incorrect last date of attendance was reported to the National Student Loan Database System (?NSLDS?) incorrectly for two of the sixty students selected for testing. Corrective Action Plan: The Financial Aid Director updated the withdrawal dates in NSLDS for the student in question on August 3, 2022. Procedures will be improved to ensure that the correct withdrawal date is reported in NSLDS. Anticipated Completion Date: The corrective action was completed on August 3, 2022. Contact Person Tirzah Knight, Director of Financial Aid 918-335-6252
View Audit 32138
Finding 32761 (2022-001)
Significant Deficiency 2022
Tougaloo College
MS
Questioned Costs Student Financial Aid Subrecipient Monitoring
Finding 2022-001 - U.S. Department of Education (USDE}, Title IV Student Financial Aid Programs (Significant Deficiency): We observed the following conditions in connection with our testing of the various U. S. Department of Education, Title IV, Student Financial Assistance Programs: ? Title IV awar...
Finding 2022-001 - U.S. Department of Education (USDE}, Title IV Student Financial Aid Programs (Significant Deficiency): We observed the following conditions in connection with our testing of the various U. S. Department of Education, Title IV, Student Financial Assistance Programs: ? Title IV awards for six (6) of twelve (12) students sampled for Return of Title IV (R2T4) did not have funding returned within the required 45-day time frame with total questioned costs of $18,768. ? The College had differences in the following programs which were not reconciled to the general ledger: Program Description Federal Work-Study Federal Direct Student Loans ? FISAP Work-Study totals did not match general ledger totals. Recommendation - We recommend the College implement corrective actions to ensure the above findings are resolved and do not recur in future periods. Moreover, internal controls over compliance with Federal program regulations should be revisited to ensure adequate supervisory controls, quality assurance reviews of compliance steps, technical training of staff, and adequate procedures are being followed for compliance purposes. Corrective Action - The Office of Financial Aid understands the seriousness of these findings and are implementing appropriate strategies to minimize and/or eliminate further audit findings, including: ? Conduct monthly reconciliations between the Business and Financial Aid Offices reviewed and approved by the Vice President of Finance and Administration. ? Provide specialized Title IV training for the Financial Aid staff through resources and services provided by our auditors, The Wesley Peachtree Group, CPAs to improve and ensure processes align with federal reporting guidelines.
View Audit 24772 Questioned Costs: $1
Finding 32758 (2022-002)
Material Weakness 2022
West Branch Drug and Alcohol Abuse Commission
PA
Reporting Internal Control / Segregation of Duties Subrecipient Monitoring
Finding 2022-002: Internal Control Over Financial Reporting - Schedule of Expenditures of Federal Awards Reconciliation - Material Weakness Condition/Context: During our audit, we noted that the Commission did not reconcile certain items included on the SEFA to actual activity (supporting records) t...
Finding 2022-002: Internal Control Over Financial Reporting - Schedule of Expenditures of Federal Awards Reconciliation - Material Weakness Condition/Context: During our audit, we noted that the Commission did not reconcile certain items included on the SEFA to actual activity (supporting records) to ensure the accuracy of financial information and to minimize the risk of misstatement. Cause: The Commission overlooked certain information related to its federal award activity when preparing its schedule of expenditures of federal awards (SEFA). Corrective Action Plan: The Commission?s CFO has updated the WBDAAC Fiscal Policies & Procedures Manual to reflect quarterly reviews and approval of the SEFA. The SEFA will be updated by the CFO and approved by the Executive Officer in accordance with the submission of the quarterly DDAP reporting of all revenues & expenditures, with applicable supporting documentation. Name(s) of Contact Person(s) Responsible for Corrective Action: Michael W. Reeder, CFO Anticipated Completion Date: Implementation of this corrective action plan has been initiated and will continue to take place during FY23.
View Audit 24043
Finding 32747 (2022-002)
Significant Deficiency 2022
Interdenominational Theological Center
GA
Questioned Costs Student Financial Aid Subrecipient Monitoring
(Significant Deficiency) We observed the following conditions in connection with our testing of the various U. S. Department of Education, Title IV, Student Financial Assistance Programs: 1. Enrollment status reporting to NSLDS for four (4) students tested was not provided as required by Federal reg...
(Significant Deficiency) We observed the following conditions in connection with our testing of the various U. S. Department of Education, Title IV, Student Financial Assistance Programs: 1. Enrollment status reporting to NSLDS for four (4) students tested was not provided as required by Federal regulations. 2. The Center did not provide the Common Origination and Disbursement (COD) funding report for the entire 2021-2022 award year for Federal Direct Loans. As of the report date, the Center had requested it from the U.S. Department of Education. Recommendation ? The Center should implement corrective actions to ensure that the above findings are resolved and do not recur in future periods. Moreover, internal controls over compliance with federal program regulations should be revisited to ensure adequate supervisory controls, quality assurance reviews of compliance steps, technical training of staff, and adequate procedures are being followed for compliance purposes. Corrective Action ? The enrollment information was provided to the FA auditor and several inquiries were made for verification and no timely response was received from the FA auditor. Three versions of the COD reports were provided along with several inquiries for confirmation that the report is what was needed. No timely response was made to our request. Management further explained that it takes 24 hrs. to receive the revised report if what was submitted was not what was needed, again no timely response from the FA auditor.
View Audit 29385 Questioned Costs: $1
Finding 32744 (2022-007)
Significant Deficiency 2022
Briar Cliff University
IA
Reporting Significant Deficiency § 200.328 § 200.329
Finding 2022-007: Significant Deficiency - Reporting Repeat of Prior Year Finding 2021-005 Condition: For the annual report covering January 1, 2021 through December 31, 2021, the University reported the Strengthening Institutions Program funding spent in calendar year 2022 within its 2021 annual re...
Finding 2022-007: Significant Deficiency - Reporting Repeat of Prior Year Finding 2021-005 Condition: For the annual report covering January 1, 2021 through December 31, 2021, the University reported the Strengthening Institutions Program funding spent in calendar year 2022 within its 2021 annual report. In addition, for the third quarter 2021 (quarter ending September 30, 2021) and the first quarter 2022 (quarter ending March 31, 2022) institutional portion reports, the University reported the full amount of section (a)(2) Strengthening Institutions Program funding awarded to the University on the section (a)(3) line, when the amount should have been included on the section (a)(2) line. For the third quarter 2021 institutional portion report, the University also reported the lost revenue claimed under the institutional portion of section (a)(1) in the section (a)(2) column, when the amount should have been included in the section (a)(1) column. Also, for the quarterly student portion reports, the University reported the student grants awarded, the number of students eligible to receive a student grant, and the number of students who received a student grant for each individual quarter and not cumulatively from the start of the programs. Corrective Action: The University agrees with the finding. While the University did not provide the public with data in accordance with the above noted columns and cumulative amounts in the top section related to the HEERF Institutional Aid Portion, the amounts listed and what they were expensed for was correct. Based on the information provided to the University by the Department of Education (ED) and attending other webinars regarding reporting requirements, the University believed it had filed the reports correctly. The University's initial report was reviewed and accepted by ED on June 5, 2020. Based on that acceptance, the University thought it was doing the reports correctly. Since the finding was identified during the audit, the University has submitted the revised reports stated above. The University has a committee to monitor reporting requirements of federal awards consisting of key members of the Executive Team, Business Office, IT and the respective project director. On February 4, 2022, the University received notification from ED that the updated reports had been received, reviewed and added to its file. Person Responsible for Corrective Action: Brett Hayworth - Strategy Specialists Anticipated Completion Date: 4/1/2023
View Audit 28667
Finding 32742 (2022-006)
Material Weakness 2022
Briar Cliff University
IA
Student Financial Aid Matching / Level of Effort / Earmarking Material Weakness
Finding 2022-006: Material Weakness - Federal Direct Student Loan Enrollment Reporting Repeat of Prior Year Finding 2021-004 Condition: For 12 students tested, the incorrect enrollment status was reported to the National Student Loan Data System (NSLDS). For 21 students tested, the effective date of...
Finding 2022-006: Material Weakness - Federal Direct Student Loan Enrollment Reporting Repeat of Prior Year Finding 2021-004 Condition: For 12 students tested, the incorrect enrollment status was reported to the National Student Loan Data System (NSLDS). For 21 students tested, the effective date of the change of enrollment status that was reported to NSLDS did not match the University's records. For 11 students tested, the change of enrollment status was not reported within the 60 day requirement. For 6 students tested, in the program-level record, the student's program begin date that was reported to NSLDS did not match the University's records. For 9 students tested, in the program-level record, the program length reported to NSLDS did not match the University's records. For 1 student tested, in the program-level record, the program the student was enrolled in, and the related Classification of Instructional Programs (CIP) code, reported to NSLDS did not match the University's records. Corrective Action: Briar Cliff will work with Ellucian on a review of the setup and processes that the Registrar's Office currently follows and we will work with Ellucian for recommendations on implementing a process/procedure that ensures the Registrar's Office has been trained and is in compliance. Person Responsible for Corrective Action: Matt Thomsen VP of Enrollment; Todd Knealing VP of Academic Affairs Anticipated Completion Date: 8/1/2023
View Audit 28667
Beulah Heights University
GA
Questioned Costs Student Financial Aid Subrecipient Monitoring
Finding 2022-002 - U.S. Department of Education (USDEJ. Title IV Student Financial Aid Programs (deficiency}: We observed the following conditions in connection with our testing of the various U.S. Department of Education, Title IV, Student Financial Assistance Programs: 1. One (1) out of 10 student...
Finding 2022-002 - U.S. Department of Education (USDEJ. Title IV Student Financial Aid Programs (deficiency}: We observed the following conditions in connection with our testing of the various U.S. Department of Education, Title IV, Student Financial Assistance Programs: 1. One (1) out of 10 students tested did not have timely or accurate enrollment reporting to the National Student Loan Data System (NSLDS). 2. One (1) out of 60 students tested was overpaid Pell funds. The over awarded funds were subsequently returned. 3. One (1) out of 60 students tested was not eligible for but was awarded Federal Supplemental Educational Opportunity Grant (FSEOG). The University subsequently returned the ineligible grant amount. 4. One (1) out of 60 students tested showed a discrepancy during verification testing where we observed tax documents submitted with an incorrect social security number. The questioned cost is $5,195. 5. Two (2) out of Five (S) students tested did not show the returned amount on the student's statement of account during R2T4 testing. Both statements of account were subsequently updated with the returned amounts. Corrective Actions - 1. NSLDS reporting is actively reconciled monthly with our financial aid servicer and, as of August 18, 2022, the University confirmed 97.18% reported. The University will continue to actively monitor this reporting to ensure accuracy and timeliness. 2. The University will monitor and review the process of enrollment more thoroughly with the third-party financial aid processor to ensure all non-enrolled students are not included in payment batches. The University has moved to a new third-party financial aid processor in a further effort to ensure compliance with Title IV regulations. 3. The University will monitor and review the process of enrollment more thoroughly with the third-party financial aid processor to ensure all non-enrolled students are not included in payment batches. The University has moved to a new third-party financial aid processor in a further effort to ensure compliance with Title IV regulations. 4. The University will monitor and review the process of verification more thoroughly with the third-party financial aid processor to ensure all applicable steps are taken and that all information is accurate. The University has moved to a new third-party financial aid processor in a further effort to ensure compliance with Title IV regulations. 5. The University has implemented a new student information system, as well as processes to ensure that Title IV transactions are applied timely to student ledgers. The University also notes that, in the case of this finding, the Title IV funds were returned timely and accurately.
View Audit 29382 Questioned Costs: $1
St. Monica's Apartments
CT
HUD Housing Programs Reporting
Finding 2022-001 Comments on the Finding and Recommendations ? The Company is in agreement with the Finding and Recommendation that was presented. Action(s) Taken or Planned on the Finding ? Management has deposited the appropriate funds to the replacement reserve during the year ended July 31, 2022...
Finding 2022-001 Comments on the Finding and Recommendations ? The Company is in agreement with the Finding and Recommendation that was presented. Action(s) Taken or Planned on the Finding ? Management has deposited the appropriate funds to the replacement reserve during the year ended July 31, 2022. Name of Responsible Official ? Lucretia R. Fuentes, & Sabine Cox Completion Date ? October 31, 2021
View Audit 27231
Stevenson University, Inc.
MD
Student Financial Aid Reporting
Name of Responsible Individual: Melanie Mason, Director of Student Financial Aid Corrective Action: In the event any future award requires separate reporting on the FISAP, these awards will receive unique award codes in our Colleague system. During the process of developing the FISAP report, the Di...
Name of Responsible Individual: Melanie Mason, Director of Student Financial Aid Corrective Action: In the event any future award requires separate reporting on the FISAP, these awards will receive unique award codes in our Colleague system. During the process of developing the FISAP report, the Director of Financial Aid will generate Colleague reports to identify these awards and include in the report. Award totals per code will be validated by the Office of Finance for the University. Anticipated Completion Date: September 30, 2023
View Audit 36678
Stevenson University, Inc.
MD
Student Financial Aid Matching / Level of Effort / Earmarking Eligibility
Name of Responsible Individual: Melanie Mason, Director of Student Financial Aid Corrective Action: The University will transition from a manual review process to an automated electronic process utilizing a combination of both Informer and Colleague reports. The process will compare components of t...
Name of Responsible Individual: Melanie Mason, Director of Student Financial Aid Corrective Action: The University will transition from a manual review process to an automated electronic process utilizing a combination of both Informer and Colleague reports. The process will compare components of the Cost of Attendance to the student?s current billing as of the census date. Each Financial Aid counselor will run the automated report for their students and freeze each student?s award budget. This freeze process will prevent any further changes to the award budget for the student. Confirmation of this review will be provided to the Director of Financial Aid by each counselor. The Director will verify the process has been completed. Anticipated Completion Date: March 31, 2023
View Audit 36678
Finding 32690 (2022-003)
Material Weakness 2022
University of La Verne
CA
Procurement, Suspension & Debarment Material Weakness Reporting § 200.328 § 200.329
Description of Finding: The quarterly reports for purposes of reporting use of HEERF funds for the public reporting of both the Student Aid Portion, and the Institutional Portions did not have documented evidence of review and approval of the Chief Financial Officer prior to the posting to the websi...
Description of Finding: The quarterly reports for purposes of reporting use of HEERF funds for the public reporting of both the Student Aid Portion, and the Institutional Portions did not have documented evidence of review and approval of the Chief Financial Officer prior to the posting to the website, and sending to the Program Director of the HEERF funds. Corrective Action Plan: The quarterly information for both the Student Aid Portion and the Institutional Portion will continued to be reviewed by the Finance Office management team prior to reporting. In addition, it will be required that the information and the quarterly and annual reports will have documented evidence of review and approval by the Chief Financial Officer prior to posting of the reports to the website or submitting to the Program Director of the HEERF funds. The responsible parties are Lori Gordien Case at lgordien@laverne.edu , Xochitl Martinez-Eckel at xmartinez@laverne.edu, and Avo Kechichian at akechichian2@laverne.edu . This was corrected by October 2022.
View Audit 32312
Finding 32688 (2022-001)
Significant Deficiency 2022
University of La Verne
CA
Student Financial Aid Reporting Significant Deficiency
Description of Finding: There was a sample of forty (40) students for which enrollment changes were reported to NSLDS. There was one (1) instance where the student information was rejected, and for which a correction was not made within the required 10 days. Corrective Action Plan: Uploads to t...
Description of Finding: There was a sample of forty (40) students for which enrollment changes were reported to NSLDS. There was one (1) instance where the student information was rejected, and for which a correction was not made within the required 10 days. Corrective Action Plan: Uploads to the National Student Clearinghouse are now reviewed through a report which performs a pre-check for common errors in an effort to reduce the number of enrollment errors overall. The reject reports are monitored with every upload and are managed using the outlined best practices from the National Student Clearinghouse directly. The reject reports are managed within 10 days of receipt with any changes captured within the same timeframe. The responsible parties are Adam Evans at aevans@laverne.edu. This will be corrected by July 1, 2023.
View Audit 32312
Finding 32682 (2022-001)
Significant Deficiency 2022
Fry Plumbing and Heating Non Profit
DC
Allowable Costs / Cost Principles Reporting Matching / Level of Effort / Earmarking § 200.302
Views of Responsible Officials and Corrective Action: We are in the process of hiring a new bookkeeper/accountant to help manage these issues and develop policies to avoid future errors. We will also implement a process to make sure QuickBase and QuickBooks agree.
Views of Responsible Officials and Corrective Action: We are in the process of hiring a new bookkeeper/accountant to help manage these issues and develop policies to avoid future errors. We will also implement a process to make sure QuickBase and QuickBooks agree.
View Audit 30926
Finding 32676 (2022-001)
Significant Deficiency 2022
City of Wood Lake, Minnesota
MN
Reporting Significant Deficiency
Segregation of Duties: This finding is unresolved and appears as finding 2022-002.
Segregation of Duties: This finding is unresolved and appears as finding 2022-002.
View Audit 30923
Finding 32663 (2022-001)
Material Weakness 2022
Bucks County Airport Authority
PA
Material Weakness Reporting Matching / Level of Effort / Earmarking § 200.302
Material Weakness Reporting ? Major Programs, including COVID-19 funding Criteria and Condition: While the Organization has some written financial management procedures documentation, it does not meet all the recent specific requirements under 2 CFR 200.302 in the Uniform Grant Guidance. Context...
Material Weakness Reporting ? Major Programs, including COVID-19 funding Criteria and Condition: While the Organization has some written financial management procedures documentation, it does not meet all the recent specific requirements under 2 CFR 200.302 in the Uniform Grant Guidance. Context: The financial management requirements under 2 CFR 200.302 require each non-federal entity maintain effective control over, and accountability for all funds, property, and other assets, including having written procedures in place. Cause: The Organization did not comply with this requirement. Potential Effect: Errors could occur in financial reporting. Recommendation: We recommend the Organization update its existing policies to comply with the requirements under 2 CFR 200.302. Views of Responsible Officials and Planned Corrective Actions: Management understands the importance of defining and following the necessary policies and procedures to remain in compliance with the requirements under 2 CFR 200.302. Action Taken and Anticipated Completion: We will begin drafting the necessary policies in the 2023.
View Audit 37412
Finding 32659 (2022-001)
Significant Deficiency 2022
Gilchrist County
FL
Period of Performance Reporting
The County accepts the recommendation and will correct the 2022 and 2023 reports to indicate actual expenditures have been incurred for the relevant CSLFRF funds.
The County accepts the recommendation and will correct the 2022 and 2023 reports to indicate actual expenditures have been incurred for the relevant CSLFRF funds.
View Audit 35880
Finding 32658 (2022-003)
Material Weakness 2022
Jackson County
IN
Internal Control / Segregation of Duties Material Weakness Reporting § 200.303
FINDING 2022-003 Contact Person Responsible for Corrective Action: Heather Blaker Contact Phone Number:812-358-2141 ext.203 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: 1. Once the report is completed a copy will be printed off by Heather Blaker a...
FINDING 2022-003 Contact Person Responsible for Corrective Action: Heather Blaker Contact Phone Number:812-358-2141 ext.203 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: 1. Once the report is completed a copy will be printed off by Heather Blaker and given to Chief Deputy Dustin Steward to review and sign. 2. The signed copy will be held in a folder with all other documentation for this Grant. Anticipated Completion Date:6/30/2023
View Audit 35876
Finding 32647 (2022-002)
Significant Deficiency 2022
New Endeavors by Women
DC
Reporting § 200.302
Views of Responsible Officials: The transition to the accounting system has been completed by the Accountant.
Views of Responsible Officials: The transition to the accounting system has been completed by the Accountant.
View Audit 34209
Inspire Arts and Music, Inc.
MA
Subrecipient Monitoring Allowable Costs / Cost Principles Procurement, Suspension & Debarment
SECTION III ? FEDERAL AWARDS FINDINGS AND QUESTIONED COSTS 2022-001 Implement Documented Policies and Procedures Over Federal Awards Planned Corrective Action Inspire Arts and Music, Inc. is in agreement with the finding and will implement formal written policies and procedures related to federal ...
SECTION III ? FEDERAL AWARDS FINDINGS AND QUESTIONED COSTS 2022-001 Implement Documented Policies and Procedures Over Federal Awards Planned Corrective Action Inspire Arts and Music, Inc. is in agreement with the finding and will implement formal written policies and procedures related to federal awards which specifically address requirements under the Uniform Guidamce. Once formally adopted, Inspire Arts and Music, Inc. will distribute the new policies and procedures to necessary staff, as well as advise and train its staff on following such policies and procedures. Planned implementation Date of Corrective Action August 15, 2023 Person Responsible for Corrective Action Donna Monte, Chief Financial Officer
View Audit 28909
Finding 32628 (2022-008)
Material Weakness 2022
Municipality of Penuelas
PR
Reporting Subrecipient Monitoring § 200.302
On May 3, 2021, the Grantee inform the Municipality about the determination to temporarily submit to a partial protective intervention the programmatic and administrative function of the delegated agency of Pe?uelas. As a direct consequence of such a determination, since May 3, 2021, up to July 31, ...
On May 3, 2021, the Grantee inform the Municipality about the determination to temporarily submit to a partial protective intervention the programmatic and administrative function of the delegated agency of Pe?uelas. As a direct consequence of such a determination, since May 3, 2021, up to July 31, 2022 (grant termination date), two employees of the Grantee had interference in all fiscal and programmatic transactions of the delegated agency, requiring their authorization for fiscal or programmatic transactions to be carried out. During this timeframe, key personnel of the delegated agency, such as the Program Director, the Program Accountant, the Property Manager, among others, resigned or were required to be replaced by the Grantee?s representatives, altering the programmatic and fiscal operations of the delegated agency. About the program year 2021-2022 closing, the Municipality of Pe?uelas return the funds surplus after the end of the period of liquidation of obligations, including the $3,288,516 related to Head Start Disaster Recovery program retained in the Program restricted cash account as instructed by a Grantee?s representative. Related to the program year prematurely terminated by the Grantee (program year 2022-2023), the Municipality?s Finance Department staff reconciled the program fiscal transactions registered in the Municipality?s computerized accounting system, with the grant awards, as amended, and prepare a liquidation report of each grant award. Such reports will be submitted to the Grantee to discuss the steps for liquidation of obligations with third parties, and the reimbursement of payroll and other expenditures financed by the Municipality?s General Fund. Implementation Date: August 31, 2023 Responsible Person: Mrs. Yadixa Ramos Finance Department Director
View Audit 29217
Finding 32626 (2022-006)
Material Weakness 2022
Municipality of Penuelas
PR
Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.302
We gave instructions to the finance department accounting staff to strengthening internal procedures and controls to ensure accurate preparation and submission of financial reports. Implementation Date: August 31, 2023 Responsible Person: Mrs. Yadixa Ramos Finance Department Director
We gave instructions to the finance department accounting staff to strengthening internal procedures and controls to ensure accurate preparation and submission of financial reports. Implementation Date: August 31, 2023 Responsible Person: Mrs. Yadixa Ramos Finance Department Director
View Audit 29217
City of El Cajon
CA
Subrecipient Monitoring Reporting
2022-002 - Sub-award Reporting Requirements for Federal Funding Accountability and Transparency Act (FFATA): Noncompliance Auditor Recommendation: Recommend the City implement a tracking system to remind staff of the various reports due and respective deadlines Management's Response: Agree with th...
2022-002 - Sub-award Reporting Requirements for Federal Funding Accountability and Transparency Act (FFATA): Noncompliance Auditor Recommendation: Recommend the City implement a tracking system to remind staff of the various reports due and respective deadlines Management's Response: Agree with the finding. Corrective Action Taken: Upon the next reporting cycle under ARPA, the City will collect the necessary information to satisfy the FFATA for the sub-award recipient above the $50,000 threshold. Further, the City will be diligent in that any future sub-award recipients who meet the criteria will be reported according to these FFATA reporting requirements. This Corrective Action will be completed no later than the subsequent quarterly report due date of April 30, 2023
View Audit 27432
Finding 32614 (2022-001)
Significant Deficiency 2022
City of El Cajon
CA
Subrecipient Monitoring Reporting Significant Deficiency
2022-001 - Sub-award Reporting Requirements for Federal Funding Accountability and Transparency Act (FFATA): Significant Deficiency Auditor Recommendation: Recommend the City implement a tracking system to remind staff of the various reports due and respective deadlines Management's Response: Agre...
2022-001 - Sub-award Reporting Requirements for Federal Funding Accountability and Transparency Act (FFATA): Significant Deficiency Auditor Recommendation: Recommend the City implement a tracking system to remind staff of the various reports due and respective deadlines Management's Response: Agree with the finding. Corrective Action Taken: Upon the next reporting cycle under ARPA, the City will collect the necessary information to satisfy the FFATA for sub-award recipients. Further, the City will be diligent in that any future sub-award recipients who meet the criteria will be reported according to these FFATA reporting requirements. This Corrective Action will be completed no later than the subsequent quarterly repo1t due date of April 30, 2023.
View Audit 27432
Finding 32608 (2022-001)
Material Weakness 2022
Sumner-Bonney Lake School District No. 320
WA
Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
Sumner-Bonney Lake School District No. 320 September 1, 2021 through August 31, 2022 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative ...
Sumner-Bonney Lake School District No. 320 September 1, 2021 through August 31, 2022 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Merridith Stevens, Finance Director 1202 Wood Ave Sumner, WA 98390 (253) 891-6012 The Sumner-Bonney Lake School District appreciates the State Auditor?s Office review of the Davis-Bacon Act requirements in our use of federal funding at Daffodil Valley Elementary HVAC air quality improvements. The Sumner-Bonney Lake School District agrees with the auditor?s finding that more frequent monitoring of wage and payroll certifications is necessary to conform with the Davis-Bacon Act. We realize that our reliance on the State of Washington?s Labor and Industries prevailing wage and payroll certifications site (where wage and certification data is submitted and stored) will require weekly documented review of submitted contractor/subcontractor payrolls and certifications. As we move forward, we will ensure ? Capital Facilities Manager will provide weekly oversite of contractor compliance ? Collect and document the review of weekly certifications and payroll ? District office will ensure that our Capital Facilities Manager and other departments will adhere to Davis-Bacon Act requirements when using federal funds
View Audit 27979
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