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Corrective Action Plans

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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
Finding 32607 (2022-001)
Significant Deficiency 2022
Life University, Inc.
GA
Reporting Internal Control / Segregation of Duties
Clear guidance was not properly disseminated or made available for the University to timely and accurately report the use of HEERF funding. HEERF Annual Report Director of Institutional Research is the contact person for the University. He will ensure for the annual report he is the contact person,...
Clear guidance was not properly disseminated or made available for the University to timely and accurately report the use of HEERF funding. HEERF Annual Report Director of Institutional Research is the contact person for the University. He will ensure for the annual report he is the contact person, so he receives the emails and has the credentials for the portal. He will coordinate Finance, Financial Aid, and Information Technology department to report the data. He will monitor the deadline dates to ensure we are collecting the data and reporting prior to the deadline. We are unable to go back into the portal currently to submit HEERF Year 2 report. We anticipate remediation for the fiscal year 2022 annual report will be complete in Spring 2023. Student Aid Portion Reporting Director of Financial Aid and the Marketing department will update the Life University COVID-19 web page to reflect all required information for emergency financial aid grants to students by November 30, 2022. Institutional Portion Reporting EVP Finance and Operations and Controller will be responsible for accurately updating the quarterly reports and having the Marketing department post the non-editable PDF on the Life University COVID-19 webpage by November 30, 2022, and prior to the quarter deadlines for fiscal year 2023. A calendar reminder will be added for the quarter ends to ensure the deadlines are met. Individuals Responsible for Corrective Action Plan ? Howard Wright, Director of Institutional Research ? Jessica Magazu, Director of Financial Aid ? William Jarr, EVP Finance and Operations ? JoAnne Miller, Controller ? Matthew Shaul, Marketing
View Audit 27116
Semi
CA
Reporting § 200.510 § 200.514
Finding Reference Number: 2022-001 Description of Finding: The auditee omitted a federal award under SEMI Foundation with current period expenditures of $240,245 in its preparation of the 2022 SEFA. The SEFA was, therefore, incomplete and impacted the federal audit applicability determination as ...
Finding Reference Number: 2022-001 Description of Finding: The auditee omitted a federal award under SEMI Foundation with current period expenditures of $240,245 in its preparation of the 2022 SEFA. The SEFA was, therefore, incomplete and impacted the federal audit applicability determination as well as the auditors? major program determination. Corrective Action: The Organization concurs with this finding and provided the current period expenditures of federal awards on a consolidated basis. The organization provided specific information to support its position. We misinterpreted the reporting obligation for the award on the SEFA. We initially planned to first report the award when cumulative expenditures recognized under the award reached the reporting threshold on a stand-alone basis. We stand corrected on our understanding of its obligation to report on the SEFA report and evaluated the consolidated federal expenditures of all awards and their lifetime value against reporting threshold. Each award included in the evaluation that meets or exceeds the reporting threshold is to be first reported in the year of grant. In compliance with 2 CFR 200.514, we recognize that the SEFA report must be looked at the group level and cover the entire operations of SEMI and be presented in relation to the financial statements as a whole. We have coordinated with the appropriate staff to update their understanding and have reinforced our report review process accordingly. In addition, we will include this information in our periodic staff trainings to ensure future compliance. Name of Responsible Person: Kevin Bauer Anticipated Completion Date: The Organization anticipates completing the corrective action by July 31, 2023.
View Audit 28323
Finding 32596 (2022-001)
Significant Deficiency 2022
Bryan County Board of Education
GA
Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.403 § 200.415
FA 2022-001 Strengthen 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 ...
FA 2022-001 Strengthen 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: $187,246 Prior Year Finding: No Description: A review of expenditures charged to the Elementary and Secondary School Emergency Relief Fund program revealed that the School District's internal control procedures were not operating appropriately to ensure that expenditures were allowable. Corrective Action Plans: The questioned cost noted above was considered for financial reporting purposes, and a prior period adjustment to classify the expenditure to the appropriate grant was made in March 2023. In addition, the questioned cost amount was not included in the Schedule of Expenditures of Federal Awards for the year-ended June 30, 2022. In the future, the School District will review all federal expenditures for appropriateness appropriateness and allowability including a budget to actual comparison and follow-up on any significant differences. In addition, the program manager of each grant will review the details of all grant activity as part of the year-end process to ensure completeness. Estimated Completion Date: Effective with June 30, 2023 Year-End Process Contact Person: Melanie James, Assistant Superintendent of Business and Finance Telephone: 912-851-4000 Email: mjames@bryan.k12.ga.us
View Audit 27431 Questioned Costs: $1
Finding 32563 (2022-003)
Significant Deficiency 2022
Hancock County Board of Education
WV
Reporting § 200.512
#2022-003 Untimely Data Collection Form and Single Audit Reporting Submission U.S. Department of Education Title I Grants to Local Educational Agencies #84.010 U.S. Department of Education Education Stabilization Fund (ESF) #84.425 Recommendation: We recommend that Management of the Board of Educati...
#2022-003 Untimely Data Collection Form and Single Audit Reporting Submission U.S. Department of Education Title I Grants to Local Educational Agencies #84.010 U.S. Department of Education Education Stabilization Fund (ESF) #84.425 Recommendation: We recommend that Management of the Board of Education take the necessary steps to ensure that the year-end financial statements are supported by accurate reconciliations and documentation in a timely manner so that the reporting package and data collection form can be submitted as required. Action Taken: Management of the Board of Education will properly plan and take the necessary steps to ensure that year-end financial statements are supported by accurate reconciliations and other documentation so that the reporting package and data collection form can be submitted as required by the Uniform Guidance. Joseph Campinelli III, Treasurer/Chief School Business Official is responsible for implementing these procedures by March 31, 2024.
View Audit 28309
Finding 32561 (2022-001)
Material Weakness 2022
City of Whitewood
SD
Reporting
Finding No. 2022-001: Financial Statement and Schedule of Expenditures of Federal Awards Preparation The City has accepted the risk associated with Finding #2022-001 regarding the preparation of the financial statements and will continue to have the independent auditor prepare the annual financial ...
Finding No. 2022-001: Financial Statement and Schedule of Expenditures of Federal Awards Preparation The City has accepted the risk associated with Finding #2022-001 regarding the preparation of the financial statements and will continue to have the independent auditor prepare the annual financial statements. For future audits, Finance Officer Cory Heckenlaible will continue to monitor the financial statement preparation and determine if any modification is necessary.
View Audit 27978
Finding 32515 (2022-002)
Material Weakness 2022
Jardines De Aguada - Municipality of Aguada
PR
Reporting
Finding No. 2022-002: Late submission of single audit report package. Category: Federal Programs Internal Controls and Noncompliance Management Response and/or Action: To ensure the financial information to complete the Government Wide and Governmental Funds financial statements and Schedule of Expe...
Finding No. 2022-002: Late submission of single audit report package. Category: Federal Programs Internal Controls and Noncompliance Management Response and/or Action: To ensure the financial information to complete the Government Wide and Governmental Funds financial statements and Schedule of Expenditures of Federal Awards are available at a timely basis and free of errors, the Municipality has implemented a plan to improve the accounting reconciliation function and correct the financial system accounting balances that had not been in agreement with the financial statements for many previous years, therefore, was required extensive analyses of the information provided by the accounting system that results in significant manual adjusting entries to present accurate financial information in accordance with GAAP. The plan also includes training of current employees, recruiting capable finance personnel, timely oversight from the Finance Director over the year end reconciliation process and correction of errors. This will improve the flow and accuracy of the financial information and accounting balances being produced by the finance department that in turn will result in time savings and a more effective process of preparation of financial statements that will lead to having them available with enough time to be audited by the corresponding audit firm and be submitted to the federal government in compliance with the March 31 deadline. As mentioned before, part of this lag in accounting and reporting of the financial statements have been caused by the limitation on the personnel to perform accounting and financial reporting tasks on a timely basis due to a series of uncontrollable weather and COVID health factors that required the use of the personnel to address the emergency for the benefit of the community. In September 2022 we suffer a hurricane strike (Hurricane Fiona) that partially affected the working conditions of the municipal employees and their duties assigned. All the municipal employees were assigned also to attend the Fiona effects in the community, delivery of goods, coordination and attending the immediate needs, therefore the municipal efforts were directed to assist in hurricane recovery and address the community needs rather than at focus on administrative duties. Also, we still are working with the work integration of finance and administrative after the COVID Pandemic, we still have some employees that prefer to work on a remote status and part time basis. Part of these conditions had caused some of the delays in recording and submissions, however these are not intentionally situations. Such situations are in process of analysis and improvement taking in consideration the size of the municipality and its actual financial and budgetary resources. Assigned Responsibility: Geavelis Perez Ruiz, Finance Director Anticipated Completion Date: June 30, 2023
View Audit 32984
Finding 32512 (2022-001)
Material Weakness 2022
Uc Healthcare System
OH
Allowable Costs / Cost Principles Eligibility Special Tests & Provisions
Corrective Action Plan Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2022 Finding 2022-001 ? A. Activities Allowed or Unallowed; B. Allowable Costs/Cost Principles; E. Eligibility; N. Special Tests and Provisions Federal program information: Federal Program: ...
Corrective Action Plan Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2022 Finding 2022-001 ? A. Activities Allowed or Unallowed; B. Allowable Costs/Cost Principles; E. Eligibility; N. Special Tests and Provisions Federal program information: Federal Program: 93.461, HRSA COVID-19 Claims Reimbursement for the Uninsured Program and the COVID-19 Coverage Assistance Fund (COVID-19 Uninsured Program) Federal Agency: U.S. Department of Health and Human Services (HHS), Health Resources and Services Administration (HRSA) Locations: Various Award Numbers: Various Award Period: July 1, 2021 through June 30, 2022 Summary of finding: UC Health did not design or appropriately document internal controls to monitor the terms and conditions and underlying HRSA COVID-19 Uninsured Program regulations during the COVID-19 pandemic. Additionally, UC Health did not have internal controls in place to formally document its compliance with the HRSA COVID-19 Uninsured Program?s allowability and eligibility requirements. While management has processes in place to review claims for potential insurance coverage before initial billing, evidence of insurance reviews and subsequent verification of lack of coverage was not retained. Refunds required to be made to the HRSA COVID-19 Uninsured Program were not identified timely. Planned corrective action: Management has reviewed claims submitted to the HRSA COVID-19 Testing for the Uninsured Program for potential payments for ineligible services and timely processed refunds as appropriate. In March 2022, HRSA announced the discontinuance of the HRSA COVID-19 Testing for the Uninsured program and, therefore, remediation of internal controls in no longer applicable. Completion date: December 31, 2022 Responsible contact person: Crag Cain, Vice President of Revenue Cycle Management
View Audit 29116
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