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Corrective Action Plans

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Finding 46804 (2022-001)
Significant Deficiency 2022
Paris Junior College
TX
Questioned Costs Reporting Significant Deficiency
Paris Junior College Corrective Action Plan Year Ended August 31, 2022 Paris Junior College respectfully submits the following corrective action plan for the year ended August 31, 2022. Name and address of independent public accounting firm: McClanahan and Holmes, LLP 1400 West Russell Bonham, TX 75...
Paris Junior College Corrective Action Plan Year Ended August 31, 2022 Paris Junior College respectfully submits the following corrective action plan for the year ended August 31, 2022. Name and address of independent public accounting firm: McClanahan and Holmes, LLP 1400 West Russell Bonham, TX 75418 Audit Period: Year ended August 31, 2022 The findings from the August 31, 2022, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in this schedule. 2022-01 Recommendations: Paris Junior College?s management should implement additional controls and procedures to ensure reports are accurate and submitted in a timely manner to ensure compliance requirements are met. Action Plan: Paris Junior College management will ensure that a comprehensive procedure is established and implemented to ensure accurate and timely reporting. Contact Person: Debra Craig, Controller Anticipated Completion Date: January 10, 2023
View Audit 45275
Finding 46790 (2022-003)
Significant Deficiency 2022
Washington College
MD
Questioned Costs Eligibility Reporting
U.S. Department of Education 2022-003 Education Stabilization Fund- Reporting Assistance Listing No. 84.425E Recommendation: We recommend the College obtain an understanding of the reporting requirements established by the grant to ensure reports do not report on a cumulative basis. Explanation of d...
U.S. Department of Education 2022-003 Education Stabilization Fund- Reporting Assistance Listing No. 84.425E Recommendation: We recommend the College obtain an understanding of the reporting requirements established by the grant to ensure reports do not report on a cumulative basis. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: All quarterly reports have been updated and will be published as revisions on our COVID webpage. We will also send the revisions to the UD Department of Education?s HEERF reporting email, as required. Name(s) of the contact person(s) responsible for corrective action: Joseph Holt Planned completion date for corrective action plan: May 1, 2023
View Audit 40993
Finding 46787 (2022-002)
Significant Deficiency 2022
Washington College
MD
Questioned Costs Student Financial Aid Reporting
U.S. Department of Education 2022-002 Student Financial Aid Cluster ? NSLDS Enrollment Reporting Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the College review its reporting procedures to ensure that students? statuses are accurately and timely reported to NSLDS as required by...
U.S. Department of Education 2022-002 Student Financial Aid Cluster ? NSLDS Enrollment Reporting Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the College review its reporting procedures to ensure that students? statuses are accurately and timely reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: With more experienced staff in the Registrar?s Office and with the help from an outside consultant, the procedures for updating a student?s status in the student information system, and for preparing and sending the transmissions to the National Clearinghouse in a timely manner, have been addressed. Name(s) of the contact person(s) responsible for corrective action: Pat Seunarine, Registrar Planned completion date for corrective action plan: June 30, 2023
View Audit 40993
Finding 46784 (2022-003)
Significant Deficiency 2022
Dekalb County Board of Education
GA
Equipment & Real Property Management Subrecipient Monitoring Reporting § 200.303 § 200.313
FA 2022-003 Improve Controls over Equipment Compliance Requirement: Equipment and Real Property Management Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of E...
FA 2022-003 Improve Controls over Equipment Compliance Requirement: Equipment and Real Property Management Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: COVID-19 - 84.425D - Elementary and Secondary School Emergency Relief Fund COVID-19 - 84.425U - American Rescue Plan Elementary and Secondary School Emergency Relief Fund Federal Award Number: S425D200012 (Year: 2020), S425D210012 (Year: 2021) S425U2120012 (Year: 2021) Questioner Costs: None Identified Description: The policies and procedures of the School District were insufficient to provide adequate internal controls over equipment and real property management as it relates to the Elementary and Secondary School Emergency Relief Fund program. Corrective Action Plans: We concur with this finding. The District is developing corrective actions to strengthen internal controls, policies, and procedures and ensure adherence through improved monitoring. Estimated Completion Date: Fiscal Year 2024 Contact Person: Dr. Myisha Warren, Executive Director of Federal Programs Telephone: 678-676-1200 Email: Myisha_Warren@dekalbschoolsga.org
View Audit 50245
Finding 46783 (2022-002)
Significant Deficiency 2022
Dekalb County Board of Education
GA
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303 § 200.403
FA 2022-002 Improve Controls over Indirect Costs Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through E...
FA 2022-002 Improve Controls over Indirect Costs Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: COVID-19 - 84.425D - Elementary and Secondary School Emergency Relief Fund COVID-19 - 84.425U - American Rescue Plan Elementary and Secondary School Emergency Relief Fund Federal Award Number: S425D210012 (Year: 2021), S425U2120012 (Year: 2021) Questioner Costs: $559,442.53 Description: The School District charged indirect cost expenditures to the Elementary and Secondary School Emergency Relief Fund program in excess to the maximum amount allowed. Corrective Action Plans: We concur with this finding. The District is developing corrective actions to strengthen internal controls, policies, and procedures and ensure adherence through improved monitoring. Estimated Completion Date: Fiscal Year 2024 Contact Person: Dr. Myisha Warren, Executive Director of Federal Programs Telephone: 678-676-1200 Email: Myisha_Warren@dekalbschoolsga.org
View Audit 50245 Questioned Costs: $1
Finding 46782 (2022-001)
Significant Deficiency 2022
Dekalb County Board of Education
GA
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303 § 200.403 § 200.415
FA 2022-001 Improve Budgetary Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-T...
FA 2022-001 Improve Budgetary Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: COVID-19 - 84.425D - Elementary and Secondary School Emergency Relief Fund Federal Award Number: S425D200012 (Year: 2020), S425D210012 (Year: 2021) Questioner Costs: $62,747.69 Description: A review of expenditures charged to the Elementary and Secondary School Emergency Relief Fund program revealed instances in which expenditures had not been properly approved by the pass-through entity. Corrective Action Plans: We concur with this finding. The District is developing correction actions to strengthen internal controls, policies, and procedures and ensure adherence through improved monitoring. Estimated Completion Date: Fiscal Year 2024 Contact Person: Dr. Myisha Warren, Executive Director of Federal Programs Telephone: 678-676-1200 Email: Myisha_Warren@dekalbschoolsga.org
View Audit 50245 Questioned Costs: $1
Shawnee Health Service and Development Corporation
IL
Reporting Internal Control / Segregation of Duties
DEPARTMENT OF HEALTH AND HUMAN SERVICES 2022-002 Pandemic Health Navigator Pandemic Health Navigator ? CFDA #93.323, sub-grant of Illinois Public Health Region 4 and Region 5 Recommendation: We recommend management review their internal control procedures and determine where modifications may be n...
DEPARTMENT OF HEALTH AND HUMAN SERVICES 2022-002 Pandemic Health Navigator Pandemic Health Navigator ? CFDA #93.323, sub-grant of Illinois Public Health Region 4 and Region 5 Recommendation: We recommend management review their internal control procedures and determine where modifications may be needed in the reporting and oversight process to ensure timely submission of reports. Planned Corrective Action: Shawnee Health Service and Development Corporation (Shawnee) has in place a financial reporting calendar. The findings for FY2022 is that one report entitiled "Monthly Expenditure Report for Sub-Recipient" was filed one business day late based on the agreement with the Illinois Primary Health Care Association. There were no other required reports with any agency filed late during FY2022. The finding does not indicate that there is any likelihood of a misstatement, material or inconsequential, to the financial statements of the corporation. As Shawnee has a financial reporting calendar in place, the corrective action plan will consist of improving the current process by adding a second staff person to monitor the reporting calendar. Second, the primary monitor of the reporting calendar will issue electronic calendar invites with report due dates to appropriate staff who are charged with completing the report. Third, staff responsible for submitting reports will update a consolidated monthly calendar, viewable by all finance staff and monitors, with the actual dates that the reports were submitted. The monitors will routinely review the reporting calendar and follow-up with appropriate staff for any reports with an upcoming due date that have not yet been submitted. Name of Contact Person: Jeff Cooper, CFO Anticipated completion date: September 30, 2023
View Audit 47661
Finding 46731 (2022-003)
Significant Deficiency 2022
Rio Arriba County
NM
Questioned Costs Reporting
2022-003 Deficiency in Internal Control Over Reporting Requirements (Significant Deficiency) Management is in agreement with this finding. Management will assign a new responsible department or departments/employees. Responsible parties Guadalupe Mercure, Assistant Director of Finance with support f...
2022-003 Deficiency in Internal Control Over Reporting Requirements (Significant Deficiency) Management is in agreement with this finding. Management will assign a new responsible department or departments/employees. Responsible parties Guadalupe Mercure, Assistant Director of Finance with support from Treasurer and Finance.
View Audit 41831
Finding 46730 (2022-002)
Significant Deficiency 2022
Communicare, INC
KY
Reporting
Beginning November 2022, all financial reports used in grant reporting will be checked against general ledger transactions prior to finalizing the reports to outside agencies. Reports will also be ran to check against year-to-date totals to ensure any reclassed transactions are caught prior to final...
Beginning November 2022, all financial reports used in grant reporting will be checked against general ledger transactions prior to finalizing the reports to outside agencies. Reports will also be ran to check against year-to-date totals to ensure any reclassed transactions are caught prior to finalizing any reports to outside agencies.
View Audit 41826
Education for Employment
DC
Procurement, Suspension & Debarment Subrecipient Monitoring Reporting
Finding: 2022-001 Name of contact person: Sarah Little, Director of Programs and Business Development Corrective Action: The Organization will immediately initiate the process of registering in FSRS, gathering the subaward data elements of all of its federal grants or cooperative agreements, and r...
Finding: 2022-001 Name of contact person: Sarah Little, Director of Programs and Business Development Corrective Action: The Organization will immediately initiate the process of registering in FSRS, gathering the subaward data elements of all of its federal grants or cooperative agreements, and reporting these data in FSRS as soon as possible. Proposed Completion Date: As soon as possible, or by end of October 2023
View Audit 44510
Clifton-Fine Health Care Corporation
NY
Reporting
Finding #2022-002 Response: We agree with the finding noted by the auditors. Timing of the submission of the HRSA report and completion of the 2022 audit caused the difference. The 2022 revenue data will be corrected in future period reporting. Responsible Party: Maxine Briggs, CFO Estimated Co...
Finding #2022-002 Response: We agree with the finding noted by the auditors. Timing of the submission of the HRSA report and completion of the 2022 audit caused the difference. The 2022 revenue data will be corrected in future period reporting. Responsible Party: Maxine Briggs, CFO Estimated Completion: 12/31/23
View Audit 40817
Finding 46712 (2022-001)
Significant Deficiency 2022
Northland Counseling Center, INC
MN
Internal Control / Segregation of Duties Questioned Costs Reporting
Significant Deficiency 2022-001 Lack of segregation of duties Recommendation: The Center's governing board should be cognizant of the issue and provide appropriate oversight. Management should provide reasonable oversight to accounting functio...
Significant Deficiency 2022-001 Lack of segregation of duties Recommendation: The Center's governing board should be cognizant of the issue and provide appropriate oversight. Management should provide reasonable oversight to accounting functions including accounts payable disbursements, reconciliations, and reporting including journal entry preparation. Action taken: The Center agrees with the recommendations. The Center recognizes this deficiency due to the size of the financial department and limited resources to adequately divide duties or hire enough additional staff to completely segregate duties. The Center hired an account payable staff to the team in December 2021 to assist with work load and help create better division of duties. The Center also hired a part-time employee in August 2023 to assist with financial preparation. This is an ongoing process.
View Audit 40816
St Anna Hdfc, Inc.
CT
Questioned Costs HUD Housing Programs Reporting
St. Anna H.D.F.C., Inc respectfully submits the following Corrective Action Plan for the year ended September 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 Indianapo...
St. Anna H.D.F.C., Inc respectfully submits the following Corrective Action Plan for the year ended September 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 ? Management will ensure the surplus cash calculation is completed in a manner that allows for a timely deposit of any required deposit to the residual receipts account. Contact Person(s) Responsible ? Jennifer McEvoy-Riley, Executive Director Anticipated Completion Date ? June 6, 2022 Auditee Disagreements ? None Finding 2022-002 Corrective Action Planned ? Management will provide information on a timely basis to insure the audited financial statements are filed into the REAC system within 90 days after the fiscal year end. Contact Person(s) Responsible ? Jennifer McEvoy-Riley, Executive Director Anticipated Completion Date ? May 23, 2023 Auditee Disagreements ? None This corrective action plan was prepared by St. Simeon Foundation, the management company, on behalf of St. Anna H.D.F.C., Inc. __________________________ _____________________ Title Date St. Simeon Foundation 9 Hilltop Court, Suite 1 Poughkeepsie, NY 12601 (203) 925-9600
View Audit 52050
St Anna Hdfc, Inc.
CT
HUD Housing Programs Questioned Costs Cash Management
St. Anna H.D.F.C., Inc respectfully submits the following Corrective Action Plan for the year ended September 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 Indianapo...
St. Anna H.D.F.C., Inc respectfully submits the following Corrective Action Plan for the year ended September 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 ? Management will ensure the surplus cash calculation is completed in a manner that allows for a timely deposit of any required deposit to the residual receipts account. Contact Person(s) Responsible ? Jennifer McEvoy-Riley, Executive Director Anticipated Completion Date ? June 6, 2022 Auditee Disagreements ? None Finding 2022-002 Corrective Action Planned ? Management will provide information on a timely basis to insure the audited financial statements are filed into the REAC system within 90 days after the fiscal year end. Contact Person(s) Responsible ? Jennifer McEvoy-Riley, Executive Director Anticipated Completion Date ? May 23, 2023 Auditee Disagreements ? None This corrective action plan was prepared by St. Simeon Foundation, the management company, on behalf of St. Anna H.D.F.C., Inc. __________________________ _____________________ Title Date St. Simeon Foundation 9 Hilltop Court, Suite 1 Poughkeepsie, NY 12601 (203) 925-9600
View Audit 52050 Questioned Costs: $1
Booth Manor, Inc.
IN
HUD Housing Programs Questioned Costs Reporting
Corrective Action Plan Booth Manor, Inc. d/b/a Booth Manor Apts of Indianapolis For the Year Ended September 30, 2022 Booth Manor, Inc. d/b/a Booth Manor Apts of Indianapolis respectfully submits the following Corrective Action Plan for the year ended September 30, 2022. Name and address of the i...
Corrective Action Plan Booth Manor, Inc. d/b/a Booth Manor Apts of Indianapolis For the Year Ended September 30, 2022 Booth Manor, Inc. d/b/a Booth Manor Apts of Indianapolis respectfully submits the following Corrective Action Plan for the year ended September 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 -Management has worked to make the necessary repairs recommended . Contact Person(s) Responsible -Al Spicer, Controller Anticipated Completion Date -December 31, 2022 Auditee Disagreements -NIA This corrective action plan was prepared by The Salvation Army, the management company, on behalf of Booth Manor, Inc. d/b/a Booth Manor Apts of Indianapolis . Name, Title Date The Salvation Army Division Headqua1iers 6060 Castleway West Dr. Indianapolis, IN 46250- 1906 317-224-2001
View Audit 51762
Educators for Quality Alternatives, Inc.
LA
Special Tests & Provisions Questioned Costs Reporting § 200.19
Views of Responsible Official: P&N identified three students as not having exit documentation on file. All three of these students had withdrawn to transfer out of state to another school, but we never received paperwork from their new schools. Upon consultation with the Louisiana Department of Educ...
Views of Responsible Official: P&N identified three students as not having exit documentation on file. All three of these students had withdrawn to transfer out of state to another school, but we never received paperwork from their new schools. Upon consultation with the Louisiana Department of Education, EQA has been instructed that in situations such as these, EQA is to re-code the students as dropouts. EQA made this adjustment, but due to the significant volume of transfers out, these three students were not re-coded appropriately. EQA will continue to diligently follow-up with each school?s principal and enrollment coordinator to verify that all transfer students for whom we don?t have evidence of enrollment in a new school are re-coded as drop-outs. We have put in process a system to review transfers on a quarterly basis. If we do not have evidence of enrollment in a new school, we re-code them as drop-outs.
View Audit 51761
Finding 46696 (2022-003)
Significant Deficiency 2022
City of Beloit
WI
Questioned Costs Reporting Internal Control / Segregation of Duties
FINDING 2022-003 PROGRAM ASSISTANCE LISTING NUMBER: 21.027 COVID-19 Coronavirus State & Local Fiscal Recovery Funds FEDERAL GRANTOR: U.S. Department of Treasury Criteria: The Uniform Guidance and State Single Audit Guidelines require that local entities rec...
FINDING 2022-003 PROGRAM ASSISTANCE LISTING NUMBER: 21.027 COVID-19 Coronavirus State & Local Fiscal Recovery Funds FEDERAL GRANTOR: U.S. Department of Treasury Criteria: The Uniform Guidance and State Single Audit Guidelines require that local entities receiving federal and state awards establish and maintain internal control designed to reasonably ensure compliance with laws, regulations, and program compliance requirements. The Uniform Guidance and State Single Audit Guidelines further require auditors to obtain an understanding of the local entity's internal control over federal and state programs. To minimize the risk of errors, internal controls should be in place for all program compliance requirements, including the preparation and submission reports, which should be reviewed and approved by a responsible party other than the original preparer. Condition/Context: The Project and Expenditure Report and the Interim Report tested were not reviewed by an independent person before submission. Cause: The City did not have internal control procedures in place requiring an independent person to review the reports before submission and ensure the reports were accurate and submitted timely. The sample was not a statistically valid sample. Effect: Reports that were submitted could contain errors. Questioned Costs: None noted. Recommendation: The City should review its internal control procedures to ensure there are proper review and approval processes in place over completeness and accuracy of its reporting requirements. Corrective Action Plan: The City has established a procedure where the Finance Director will extract all the appropriate documentation from MUNIS and assemble the applicable report. The Finance Director will print the report for review and approval by the Director of Accounting and Purchasing prior to submitting the report to the United States Treasury via the Treasury Portal. Official Responsible for Ensuring the Corrective Action Plan: Eric Miller (Finance and Administrative Services Director) and Dawn DeuVall (Director of Account and Purchasing) Planned Completion Date for the Corrective Action Plan: Summer 2023
View Audit 40977
Finding 46695 (2022-001)
Significant Deficiency 2022
Athens State University
AL
Questioned Costs Subrecipient Monitoring Reporting
1)Finding 2022-001 ? Education Stabilization Fund (HEERF) Quarterly Public Report Timeliness Management?s Response: Management understands the requirements specific to timeliness of QBER reporting and concurs with this finding. Management has reassessed controls to prevent any future occurrence. Vie...
1)Finding 2022-001 ? Education Stabilization Fund (HEERF) Quarterly Public Report Timeliness Management?s Response: Management understands the requirements specific to timeliness of QBER reporting and concurs with this finding. Management has reassessed controls to prevent any future occurrence. Views of Responsible Officials and Corrective Action: We understand the importance of timely public reporting of HEERF expenditures. Reporting will be closely monitored to ensure timely reporting going forward. Name of Responsible Person: Mike McCoy, VP of Financial Affairs Implementation Date: Immediately
View Audit 44654
Finding 46687 (2022-001)
Significant Deficiency 2022
County of Monterey
CA
Reporting
Provider Relief Fund Program ? CFDA 93.498 Recommendation: We recommend that the County reach out for clarification on allowable expenditures and uses of grant funds if there is any confusion and review report submissions to ensure correct expenditures are reported. Explanation of disagreement with ...
Provider Relief Fund Program ? CFDA 93.498 Recommendation: We recommend that the County reach out for clarification on allowable expenditures and uses of grant funds if there is any confusion and review report submissions to ensure correct expenditures are reported. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County has resubmitted the applicable report to HRSA with the correct eligible expenditures. Name(s) of the contact person(s) responsible for corrective action: Cher Krause and Juan Polanco Planned completion date for corrective action plan: March 31, 2023
View Audit 46872
Finding 46685 (2022-003)
Material Weakness 2022
Richardton Health Center
ND
Reporting Questioned Costs Material Weakness
Finding 2022-03 Federal Agency Name: Department of Health and Human Services Program Name: Community Facilities Loans and Grants CFDA #10.766 Finding Summary: Eide Bailly LLP prepared our draft of the schedule of expenditures of federal awards (SEF) Responsible Individuals: Mandy Robinson, Admini...
Finding 2022-03 Federal Agency Name: Department of Health and Human Services Program Name: Community Facilities Loans and Grants CFDA #10.766 Finding Summary: Eide Bailly LLP prepared our draft of the schedule of expenditures of federal awards (SEF) Responsible Individuals: Mandy Robinson, Administrator and Carol Schoch, Business Office Manager Corrective Action Plan: Management will review the Health Center's internal financial reporting process to enable staff to draft as much of the Schedule as possible. Anticipated Completion Date: June 2023
View Audit 44767
The Housing Authority of the City of Hot Springs
AR
Questioned Costs HUD Housing Programs Reporting
Finding 2022-001 - HUD Financial Management Review, Section 8 Housing Choice Voucher Program ? CFDA No. 14.871; Grant period ? year ended June 30, 2022 The Authority submitted corrective actions to HUD dated February 23, 2023, which included implementing HUD?s recommended corrective actions. Dr. Nad...
Finding 2022-001 - HUD Financial Management Review, Section 8 Housing Choice Voucher Program ? CFDA No. 14.871; Grant period ? year ended June 30, 2022 The Authority submitted corrective actions to HUD dated February 23, 2023, which included implementing HUD?s recommended corrective actions. Dr. Nadine M. Jarmon, Executive Director, has assumed the responsibility of placing procedures in place to ensure that the Authority will be in compliance with the HUD regulations and expects this to be resolved by June 30, 2023.
View Audit 44765 Questioned Costs: $1
Finding 46635 (2022-003)
Significant Deficiency 2022
Klawock Cooperative Association
AK
Allowable Costs / Cost Principles Internal Control / Segregation of Duties Reporting
2022-003 Significant Deficiency in Compliance and Internal Control over Compliance ? Allowable Costs/Cost Principles Name and Contact Person: Janelle Friday, Tribal Administrator Corrective Action: Klawock Cooperative Association will ensure that they implement policies and procedures to address int...
2022-003 Significant Deficiency in Compliance and Internal Control over Compliance ? Allowable Costs/Cost Principles Name and Contact Person: Janelle Friday, Tribal Administrator Corrective Action: Klawock Cooperative Association will ensure that they implement policies and procedures to address internal control over payroll and redesign the timesheet. Proposed Completion Date: June 30, 2023
View Audit 41367
Finding 46628 (2022-005)
Significant Deficiency 2022
Klawock Cooperative Association
AK
Subrecipient Monitoring Reporting Significant Deficiency
2022-005 Significant Deficiency in Compliance and Internal Control over Compliance ? Subrecipient Monitoring Requirements Name and Contact Person: Janelle Friday, Tribal Administrator Corrective Action: Klawock Cooperative Association will ensure that policies and procedures are implemented to addre...
2022-005 Significant Deficiency in Compliance and Internal Control over Compliance ? Subrecipient Monitoring Requirements Name and Contact Person: Janelle Friday, Tribal Administrator Corrective Action: Klawock Cooperative Association will ensure that policies and procedures are implemented to address the monitoring requirements. Proposed Completion Date: June 30, 2023
View Audit 41367
Finding 46623 (2022-001)
Significant Deficiency 2022
City of Overland Park, Kansas
KS
Reporting Subrecipient Monitoring Significant Deficiency
Finding 2022-001 (Significant Deficiency) ? Reporting (Repeat Finding) AL# 14.218: CDBG - Entitlement Grants Cluster, U.S. Department of Housing and Urban Development, all open grants and years Condition: There were three instances where Federal Funding Accountability and Transparency Act (FFATA) re...
Finding 2022-001 (Significant Deficiency) ? Reporting (Repeat Finding) AL# 14.218: CDBG - Entitlement Grants Cluster, U.S. Department of Housing and Urban Development, all open grants and years Condition: There were three instances where Federal Funding Accountability and Transparency Act (FFATA) reporting was not completed timely. See Corrective Action Plan for chart/table. Criteria: CFR Appendix A to Part 170 a.2.ii. states that subaward information is to be reported no later than the end of the month following the month in which the obligation was made. Corrective Action Plan: Staff requested access to the FFATA documents through the General Services Administration's Federal Service Desk, which would have been submitted by a former staff member. The General Services Administration was not willing to release the information to current staff and staff were not able to find the files internally or determine if they were submitted. In addition, staff administering the program continue to train together to allow for redundancy in instances where staff capacity is limited. Staff submitted FFATA documentation; however, it was beyond the timeline outlined in the regulation. Contact Person: Erin Ollig Anticipated Completion Date: June 2023
View Audit 41364
Finding 46606 (2022-002)
Material Weakness 2022
Mahoning County
OH
Reporting Subrecipient Monitoring § 200.328 § 200.414 § 200.502 § 200.510
Federal Schedule Audit Comment: County Response Emergency Rental Assistance Program Timely Reporting: The County made every attempt through communications with the Treasury to upload annual reports for ERA 1, without being able to do so by the due date. The County did submit the documents manual...
Federal Schedule Audit Comment: County Response Emergency Rental Assistance Program Timely Reporting: The County made every attempt through communications with the Treasury to upload annual reports for ERA 1, without being able to do so by the due date. The County did submit the documents manually by e-mail through dumps of the system. County staff worked with the US Treasury to address these issues. A resolution to the problem did not occur until second quarter of 2023. The Final report for ERA 1 has been submitted through the portal. Cumulative Expenditure/ Obligation Amounts: There was some misinterpretation on the part of County staff on whether the cumulative amounts to be reported was for the quarter or cumulatively for the grant program. It is to be noted that amounts in the County system were properly recorded and no exceptions were noted in the actual expenses/ obligations being for a valid grant purposes. Corrected on Final Report for ERA 1. State/ Local Federal Relief Funds Program Cumulative Expenditures/ Obligations Incorrectly Reported: There was some misinterpretation on the part of County staff on reporting the election of the $10,000,000.00 Revenue Replacement Funds for the SLFRF. It was thought that you could only show the $10,000,000.00 as obligated and expended once the election was made. This resulted in a net overstatement of obligations for any revenue replacements funds that were not yet obligated by resolution by the Board of Mahoning County Commissioners. The County tracked the individual projects by notes in the Treasury system to note the actual obligations. The County?s financial system tracks grants by fund, department and project codes. The funds in the County?s financial system were and are correctly obligated and tracked. The County will make the necessary corrections to the 2023 second quarter report to make sure the report agrees with the County?s financial system. It is to be noted that no exceptions were noted in funds being used for the stated purposes of the grant. Senior management will provide additional oversight to the reports prior to submitting to the US Treasury.
View Audit 41663
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