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Outreach Community Ministries
IL
Reporting § 200.512
Oversight Agency: U.S. Department of Health and Human Services Outreach Community Ministries, Inc. respectfully submits the following corrective action plans for the year ended June 30, 2022. Auditor: Audit Period: Dugan & Lopatka, CPA's 4320 Winfield Road Suite 450 Warrenville, IL 60555 F...
Oversight Agency: U.S. Department of Health and Human Services Outreach Community Ministries, Inc. respectfully submits the following corrective action plans for the year ended June 30, 2022. Auditor: Audit Period: Dugan & Lopatka, CPA's 4320 Winfield Road Suite 450 Warrenville, IL 60555 For the year ended June 30, 2022 The finding from the schedule of finding and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Findings - Federal Award Programs Audit 2022-001 Auditor's Recommendation: We recommend that Outreach Community Ministries, Inc. begin preparation for the annual audit in a timely manner and that upon receiving the final reporting package, they complete all requirements with the Federal Audit Clearinghouse. Action Taken: New protocols and standards have been instituted at Outreach, which will result in higher performance and timely preparation. The organization is taking action to prepare for the audit and will complete all required reporting by the applicable due dates going forward. If the funding agency has questions regarding this plan, please call me at 630-682-1910
View Audit 26295
Finding 22515 (2022-004)
Significant Deficiency 2022
Heard Museum
AZ
Reporting Significant Deficiency
2022-004 Small Business Administration Financial Assistance Listing #59.075 COVID-19 Shuttered Venue Operators Grant Program Preparation of Consolidated Schedule of Expenditures of Federal Awards Material Weakness in Internal Control over Compliance ? Other Condition: The Organization does not have ...
2022-004 Small Business Administration Financial Assistance Listing #59.075 COVID-19 Shuttered Venue Operators Grant Program Preparation of Consolidated Schedule of Expenditures of Federal Awards Material Weakness in Internal Control over Compliance ? Other Condition: The Organization does not have an internal control system designed to provide for the preparation of the Schedule. Cause: The Organization had turnover and limited staffing available. Management?s Response and Corrective Action Plan: As noted above, as of September 30, 2022, the Museum lacked the appropriate staff necessary to prepare the Consolidated Schedule of Expenditures of Federal Awards. As of January 2023, a new Chief Financial Officer (CFO) with the experience and ability to prepare the Schedule has been hired. In addition, even though the auditors were asked to prepare the September 30, 2022 Schedule, the CFO has reviewed the Schedule against the underlying data and takes full ownership for its accuracy. Responsible Individual: Robin Klung, CFO Anticipated Completion Date: June 2023
View Audit 23655
Finding 22499 (2022-002)
Material Weakness 2022
Spirit of Soccer, Inc.
PA
Internal Control / Segregation of Duties Subrecipient Monitoring Cash Management
2022-002 - Lack of Segregation of Duties & Organizational Monitoring? Internal Control - Material Weakness Recommendation - We recommend that all accounting areas be evaluated to assure adequate controls are in place and operating as expected. We believe certain oversight or monitoring procedures s...
2022-002 - Lack of Segregation of Duties & Organizational Monitoring? Internal Control - Material Weakness Recommendation - We recommend that all accounting areas be evaluated to assure adequate controls are in place and operating as expected. We believe certain oversight or monitoring procedures should be put in place to enhance the systems of internal control. Our recommendation is for the Board to review all accounting and program duties and consider realigning certain incompatible duties to improve internal controls.2022-002 - Lack of Segregation of Duties & Organizational Monitoring? Internal Control - Material Weakness (continued) Response - Management agrees with the recommendation and will continue to work at implementing the necessary components of the recommendation. New board members have come aboard and are working to implement changes. A finance committee has been established (independent of the CEO) and their role will be to ensure the adoption and recommendations of the CAP to ensure transparency and accountability. A bookkeeper was added March 2021 as another tier of financial control, along with CEO handing over some financial duties to the financial advisor and bookkeeper. Regular meetings are held by bookkeeper, financial advisor, and finance committee member of the Board. Please note though, that the small size of our staff, precludes the total elimination of this weakness.
View Audit 18596
Finding 22497 (2022-001)
Material Weakness 2022
Housing Initiative Partnership INC
MD
Questioned Costs Reporting Allowable Costs / Cost Principles
MANAGEMENT'S RESPONSE TO FINDING 2022-001 WE ARE IN RECEIPT OF THE FINDING REGARDING QUESTIONED COSTS IN THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS CAUSED BY INADVERTENT DOUBLE BILLING OF COSTS FROM TWO DIF...
MANAGEMENT'S RESPONSE TO FINDING 2022-001 WE ARE IN RECEIPT OF THE FINDING REGARDING QUESTIONED COSTS IN THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS CAUSED BY INADVERTENT DOUBLE BILLING OF COSTS FROM TWO DIFFERENT SOURCES, ONE FEDERAL AND ONE NON-FEDERAL. WE TAKE THIS FINDING VERY SERIOUSLY AND WILL TAKE REMEDIES TO PREVENT SUCH AN ERROR FROM OCCURING AGAIN. WE HAVE COMPLETED AN INTERNAL AUDIT TO VERIFY THAT THIS, IN FACT, WAS AN ISOLATED INCIDENT. WITH THE GROWTH OF THE ORGANIZATION OVER THE PAST TWO YEARS, WE HAVE BEEN IN THE PROCESS OF STRENGTHENING OUR POLICIES AND PROCEDURES. THIS IS NO EXCEPTION. ADDITIONAL REVIEW PROCEDURES HAVE BEEN PUT IN PLACE MOVING FORWARD TO RECORD EXPENSE TRANSACTIONS DESIGNATED TO A SPECIFIC GRANT IN OUR ACCOUNTING SYSTEM. BEFORE INVOICES ARE SENT TO THEIR RESPECTIVE REIMBURSEMENT OR REPORTING SOURCE, THEY ARE NOW SENT TO THE ACCOUNTING DEPARTMENT FOR VERIFICATION. THE ACCOUNTING DEPARTMENT THEN FORWARDS THE INVOICE OR COMMUNICATES TO THE EXECUTIVE DIRECTOR OR MANAGEMENT FOR REVIEW AND THEN SENT TO MITIGATE ANY RISK OF RECURRENCE. THIS NEW PROCEDURE WILL BE DOCUMENTED IN AN UPDATE TO OUR ACCOUNTING POLICY MANUAL. THE BOARD FINANCE COMMITTEE WILL MONITOR COMPLIANCE WITH THIS NEW POLICY AS PART OF ITS REGULAR MEETINGS WITH STAFF. HOUSING INITIATIVE PARTNERSHIP ALSO INTENDS TO INCREASE ITS INTERNAL ACCOUNTING STAFFING TO HELP MANAGE ITS GROWTH. HOUSING INITIATIVE PARTNERSHIP DISCLOSED THE DOUBLE BILLING ERROR TO MARYLAND DHCD TO REQUEST GUIDANCE IN REPAIRING THE ISSUE. AT MARYLAND DHCD'S REQUEST, WE HAVE APPLIED $82,955 PAYMENT TO THE COST OF ANOTHER ELIGIBLE PROJECT WHICH AS BEEN DOCUMENTED BY MARYLAND DHCD AS AUTHORIZED.
View Audit 19140 Questioned Costs: $1
Finding 22495 (2022-001)
Significant Deficiency 2022
Blast Intermediate Unit #17
PA
Reporting Internal Control / Segregation of Duties
December 29, 2022 Federal Audit Clearinghouse BLaST Intermediate Unit #17 respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: EFPR Group, CPAs, PLLC 8 Denison Parkway East, Suite 407 Corning, NY 14830 ...
December 29, 2022 Federal Audit Clearinghouse BLaST Intermediate Unit #17 respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: EFPR Group, CPAs, PLLC 8 Denison Parkway East, Suite 407 Corning, NY 14830 Audit period: July 1, 2021 ? June 30, 2022 The findings from the June 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAM AUDIT Finding 2022-001 - Education Stabilization Fund - ARP Elementary and Secondary School Emergency Relief Fund - Assistance Listing No. 84.425U; Grant Period - For the year ended June 30, 2022 Audit Finding Significant Deficiency: Condition: The internal controls over the Single Funding Certificate were not operating properly. As a result, for salaries and/or benefits charged to the grant, Single Funding Certificates were not completed for one employee out of one tested in a population of two. Criteria: Proper functioning internal controls would result in the Intermediate Unit having all required Single Funding Certificates completed and obtained contemporaneously. Cause: The system of controls over the Education Stabilization Fund - ARP Elementary and Secondary School Emergency Relief Fund did not operate properly to detect that a signed Single Funding Certificate was not on file for the employee selected for testing. The controls require Intermediate Unit's personnel to sign a Single Funding Certificate bi-annually if wages and benefits are paid with federal funding. This requirement was overlooked and therefore; a signed certificate was not on file for one employee out of one tested. Effect: The Intermediate Unit was not in compliance with the requirement of needing the Single Funding Certificates signed bi-annually for the Education Stabilization Fund - ARP Elementary and Secondary School Emergency Relief Fund. Questioned Costs: None identified. Auditors' Recommendation: The Intermediate Unit?s internal control system over reporting requirements related to the Education Stabilization Fund - ARP Elementary and Secondary School Emergency Relief Fund should be reviewed and modified to prevent future errors. The Intermediate Unit should review Education Stabilization Fund - ARP Elementary and Secondary School Emergency Relief Fund files to ensure all required Single Funding Certificates are completed. Planned Corrective Action: A control has been added whereby employees paid with federal single funding will be verified with the payroll department prior to requesting signature to ensure a Single Funding Certificate is signed for all required employees. All files will be reviewed during quarterly and final reporting to ensure all required Single Funding Certificates are complete. Contact Person Responsible for Corrective Action: Sara McNett, Director of Management Services. Anticipated Completion Date: The corrective action plan has already been completed as of the date of this letter. If the Federal Audit Clearinghouse has questions regarding this plan, please call Sara McNett at 570-673-6001. Sincerely yours, Sara McNett
View Audit 22466
El Proyecto Del Barrio, Inc.
CA
Subrecipient Monitoring Reporting Allowable Costs / Cost Principles
Contact person responsible: Ricardo Ornelas Ricardo Ornelas, Chief Financial Officer, reviewed the processes for preparation of the SEFA and incorporated additional procedures to ensure errors are identified and corrected prior to submission, including multiple levels of review for the prepared SEF...
Contact person responsible: Ricardo Ornelas Ricardo Ornelas, Chief Financial Officer, reviewed the processes for preparation of the SEFA and incorporated additional procedures to ensure errors are identified and corrected prior to submission, including multiple levels of review for the prepared SEFA to ensure the information reported in the SEFA reconciles to the contract, amendment(s), payment confirmation, and underlying accounting records. In addition, management will adopt the said recommendations above. Anticipated completion date: September 30, 2023
View Audit 22708
Finding 22472 (2022-001)
Significant Deficiency 2022
Chrysalis Center, Inc.
CT
Reporting Internal Control / Segregation of Duties
Finding Reference Number: 2022-001 - Timely review over cash and financial reporting Description of Finding: Cash reconciliations were not reviewed timely. In addition, accounting performed by a third-party property management company relating to real estate activity was not reviewed timely for acc...
Finding Reference Number: 2022-001 - Timely review over cash and financial reporting Description of Finding: Cash reconciliations were not reviewed timely. In addition, accounting performed by a third-party property management company relating to real estate activity was not reviewed timely for accuracy and completeness. Statement of Concurrence or Nonconcurrence: Chrysalis Center agrees with the finding. Corrective Action: Chrysalis Center has evaluated the staffing levels within the Finance Department and has re-allocated bank statement reconciliations accordingly. In addition, complex real estate development activities and reconciliations from third-party property management will be reassigned to a higher-level staff member. Cash and real estate activities will be reviewed monthly by the Director of Finance prior to the fiscal close of the month. Final approval of cash and real estate activities will be reviewed and approved by the Chief Financial Officer prior to the close of the fiscal month. Name of Contact Person: Wendy Briere, Chief Financial Officer 860-263-4431 wbriere@chrysaliscenterct.org Projected Completion Date: November, 2022 implementation with monthly monitoring through 6/30/2023
View Audit 22592
Finding 22463 (2022-003)
Significant Deficiency 2022
Amskills, Inc.
FL
Reporting
AmSkills did not anticipate that the HUD reimbursement we received in 2023 would be considered 2022 revenue, and AmSkills initially did not contemplate that a federal single audit was required for the fiscal year ended September 30, 2022. As a result of audit procedures, it was determined that a f...
AmSkills did not anticipate that the HUD reimbursement we received in 2023 would be considered 2022 revenue, and AmSkills initially did not contemplate that a federal single audit was required for the fiscal year ended September 30, 2022. As a result of audit procedures, it was determined that a federal single audit for FY 2022 was required, and this discovery was not made until later than nine months after AmSkills? fiscal year end. However, we have now gained a clear understanding of these obligations and are actively in the process of completing the necessary registrations. Going forward, we are committed to working closely with our accounting team to ensure full compliance with all single audit reporting requirements.
View Audit 22553
Finding 22461 (2022-001)
Material Weakness 2022
Amskills, Inc.
FL
Reporting Procurement, Suspension & Debarment
In the fiscal year 2021-2022, AmSkills received a significant increase in grants and funding compared to previous years, leading to a substantial rise in grant management responsibilities and financial accounting complexities. These included managing new programmatic grants and receiving federal f...
In the fiscal year 2021-2022, AmSkills received a significant increase in grants and funding compared to previous years, leading to a substantial rise in grant management responsibilities and financial accounting complexities. These included managing new programmatic grants and receiving federal funding for the first time, along with other grants earmarked for construction renovations of the AmSkills Workforce Training Center. Balancing construction and grant management became challenging, particularly in regard to recording construction project retainage. We acknowledge that as our funding continues to grow, we must enhance our financial accounting procedures and oversight, collaborating closely with our third-party accountant to ensure effective management.
View Audit 22553
Finding 22455 (2022-002)
Significant Deficiency 2022
City of Oregon City
OR
Allowable Costs / Cost Principles Period of Performance Reporting
Responsible Official: Matt Zook, Finance Director Views of responsible officials: Management understands the requirement for secondary review and approval both at the source level (transactions generated by departments) and the and approval and submission of grant reports) and will actively impleme...
Responsible Official: Matt Zook, Finance Director Views of responsible officials: Management understands the requirement for secondary review and approval both at the source level (transactions generated by departments) and the and approval and submission of grant reports) and will actively implement and execute these steps into the internal control policy. Management will meet with the public works department to evaluate the software used to track force account equipment and ensure that Supervisor review and sign off will be conducted either through the software program or physically on paper. Management will also meet with the parks department to review their process for tracking force equipment charges. They use a paper tracking system, so we will ensure that they include a supervisor review and sign off process on staff tracking sheets. Management will also create a review process within the finance department specifically for the calculation and submission of grant reporting. Management agrees to comply with this within 90 days of the filing date of the financial statements no later than March 19, 2023.
View Audit 22464
Finding 22447 (2022-002)
Material Weakness 2022
Northwest Connecticut Association for the Arts, Inc.
CT
Reporting Material Weakness Matching / Level of Effort / Earmarking
Section III - Federal Awards Findings and Questioned Costs Finding #2022-002 Material Weakness - Late Submission of Federal Single Audit Report Recommendation: Management should make the proper changes to its finance functions to ensure it has sufficient staffing resources to keep its accounting rec...
Section III - Federal Awards Findings and Questioned Costs Finding #2022-002 Material Weakness - Late Submission of Federal Single Audit Report Recommendation: Management should make the proper changes to its finance functions to ensure it has sufficient staffing resources to keep its accounting records up to date for its federal programs. Corrective Action: The Theatre has experienced difficulty hiring a qualified Accounting Manager due to the current tight labor market and limitations on ability to provide market-level compensation. At its meeting on Monday, April 17, 2023, the Internal Committee of the Board of Directors of the Theatre approved Management entering into an agreement for services with Your Part-Time Controller, a firm that specializes in providing outsourced accounting services to non-profit entities. The firm is expected to begin working with Management within 30 days to assess the current accounting system, develop and then implement a plan for strengthening the entire accounting and financial reporting framework. In addition, the Board has added two Directors with extensive financial backgrounds who will be working closely with Management to support this project and ensure that timely and accurate financial reporting is available to both the Board and the constituents of the Theatre going forward. Person Responsible for Corrective Action: Rufus de Rham, Executive Director Anticipate Completion Date for Corrective Action Plan: The Plan will be implemented immediately to ensure timely audit completion for the period ending June 30, 2023.
View Audit 22373
Finding 22442 (2022-001)
Significant Deficiency 2022
Joliet Public Schools District 86
IL
Reporting
The District will implement an internal procedure to ensure proper filing within the 20 days of quarter end to be in reporting compliance.
The District will implement an internal procedure to ensure proper filing within the 20 days of quarter end to be in reporting compliance.
View Audit 22208
Meadow Brook Apartments
TX
Reporting
Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The replacement reserve deficiency was funded on July 1, 2022 in the amount of $560. Management will...
Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The replacement reserve deficiency was funded on July 1, 2022 in the amount of $560. Management will ensure that the replacement reserve deposits are made on a timely basis in the future. Completion Date: July 1, 2022
View Audit 21759
Finding 22423 (2022-001)
Significant Deficiency 2022
Attorney General's Sexual Assault Task Force
OR
Reporting Cash Management Significant Deficiency
Finding # 2022-001 Significant Deficiency over Reporting: One out of five reports tested were not submitted timely. The Task Force experienced staffing turnover in key management roles that resulted in late submissions of the progress and financial reports. Corrective Action: The Task Force hire...
Finding # 2022-001 Significant Deficiency over Reporting: One out of five reports tested were not submitted timely. The Task Force experienced staffing turnover in key management roles that resulted in late submissions of the progress and financial reports. Corrective Action: The Task Force hired a new executive director and plans to improve controls over report submissions. Anticipated Completion Date February 28, 2023
View Audit 20544
Finding 22417 (2022-002)
Material Weakness 2022
Greenwood Community School Corporation
IN
Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.303
FINDING 2022-002 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Todd Pritchett Contact Phone Number: 317-889-4060 Views of Responsible Official: In reviewing and investigating the core of this finding, it was determined that there were three reports that did...
FINDING 2022-002 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Todd Pritchett Contact Phone Number: 317-889-4060 Views of Responsible Official: In reviewing and investigating the core of this finding, it was determined that there were three reports that did not have a secondary review signature on them. As this finding is in review of ESSER funding, it should be noted that most all guidance and direction for these grants came after they were issued. It should be noted that the three reports cited were interpreted as progress monitoring by the district and not "formal", therefore, not requiring signatures. All financial transactions related to this grant did receive a second review and signature in addition to the reporting of these grants on the annual SEFA report. Description of Corrective Action Plan: As controls are already established and the procedure for these grants established, a second signature (review) will be secured on all future reports. Anticipated Completion Date: Immediate
View Audit 20811
Howard Payne University
TX
Reporting Student Financial Aid Eligibility
Enrollment Reporting to National Student Loan Data System (NSLDS) Explanation: It was found that some students enrollment data were being reported incorrectly. It is not known if the error is coming from PowerCampus or NCS as majority of student records are correctly submitted. Planned Corrective ...
Enrollment Reporting to National Student Loan Data System (NSLDS) Explanation: It was found that some students enrollment data were being reported incorrectly. It is not known if the error is coming from PowerCampus or NCS as majority of student records are correctly submitted. Planned Corrective Action: The Office of Financial Aid will be working more closely with Registrar?s Office on the enrollment reporting submitted to the National Student Clearinghouse (NCS) each reporting cycle. Errors will be reviewed to determine why the error happened and how to correct the issue to prevent future errors. Comparisons will be done between our report and NSC and then with NSLDS. Person Responsible for Corrective Action Plan: Karen LaQuey and Dr. Wendy McNeeley Anticipated Date of Completion: Ongoing. Will do review for success December 2022 and then again in May 2023
View Audit 20555
Finding 22402 (2022-001)
Significant Deficiency 2022
Valleylife and Related Entities
AZ
Reporting Internal Control / Segregation of Duties § 200.303
Finding 2022-001 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution CFDA #93.498 Finding Summary: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal cont...
Finding 2022-001 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution CFDA #93.498 Finding Summary: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the Organization is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. The Organization did have two individuals involved in the reporting process, but did not have documented controls over the preparation and corresponding review of the required reporting during the period. Responsible Individuals: Donna Cordova, CFO and Cletus Thiebeau CEO Corrective Action Plan: VALLEYLIFE will add documentation in its Accounting & Finance Policies and Procedures that Federal Grant reporting will be reviewed, prior to submission to the federal granting agency, by the Supervisor of the individual preparing the reports. Anticipated Completion Date: This process will go into effect immediately and will be presented to the Finance Committee of the Board of Directors for approval at its March 2023 meeting as the VALLEYLIFE bylaws require.
View Audit 20284
Senior Citizens Housing Development Corporation of Stonington
FL
HUD Housing Programs Eligibility Reporting
Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Stonington respectfully submits the following corrective action plan for the year ended December 31, 2022. ...
Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Stonington respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201 Coral Springs, Florida 33067 Audit period: January 1, 2022 through December 31, 2022 The finding from the December 31, 2022 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDING No. 2022-001: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should implement procedures to ensure that tenant income utilized at move-in is accurate in determining the tenant?s monthly rent, and verification through the EIV system is completed in a timely manner. The Project should have made an immediate correction to form HUD-50059 upon receiving the correct income from the EIV system. Action Taken: Training on income calculations and including the double checking of calculations more than once for accuracy will be conducted with managers. In addition, compliance has created an income calculation worksheet with formulas where managers can enter data and the worksheet will complete the calculations. If the audit Oversight Agency has questions regarding these plans, please call Christine Harris at 954-835-9200. Sincerely yours, Christine Harris Accounting Manager
View Audit 20246
Finding 22393 (2022-005)
Material Weakness 2022
Randolph County
IN
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.303
FINDING 2022-005 Contact Person Responsible for Corrective Action: Laura Martin Contact Phone Number: 765-584-3149 Views of Responsible Official: Agree with the finding Description of Corrective Action Plan: The Auditor will document the reviewing and approving of project and expenditures report. An...
FINDING 2022-005 Contact Person Responsible for Corrective Action: Laura Martin Contact Phone Number: 765-584-3149 Views of Responsible Official: Agree with the finding Description of Corrective Action Plan: The Auditor will document the reviewing and approving of project and expenditures report. Anticipated Completion Date: April 30, 2023
View Audit 21195
Gardenside Terrace, Inc.
IN
Questioned Costs HUD Housing Programs Reporting
Gardenside Terrace, Inc. respectfully submits the following Corrective Action Plan for the year ended October 31, 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...
Gardenside Terrace, Inc. respectfully submits the following Corrective Action Plan for the year ended October 31, 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 ? No action needed. Management deposited $3,288 into the replacement reserve on December 9, 2022. Contact Person(s) Responsible ? Joe Holland, Director of Accounting, Kirkpatrick Management Anticipated Completion Date ? December 9, 2022 Auditee Disagreements ? N/A This corrective action plan was prepared by Kirkpatrick Management, the management company, on behalf of Gardenside Terrace, Inc. _______________________________ Joe Holland, Director of Accounting Kirkpatrick Management 5702 Kirkpatrick Way Indianapolis, Indiana 46220 317-570-4358
View Audit 20911 Questioned Costs: $1
Finding 22386 (2022-001)
Significant Deficiency 2022
Magnolia Housing Corporation of Natchitoches, Inc.
LA
HUD Housing Programs Reporting Internal Control / Segregation of Duties
Magnolia Manor has taken steps to assure that the Replacement Reserve account will not be underfunded again by making the transfer an automatic transfer from the Operating account to the Replacement Reserve account. The amount that the account was underfunded was deposited on September 15, 2022.
Magnolia Manor has taken steps to assure that the Replacement Reserve account will not be underfunded again by making the transfer an automatic transfer from the Operating account to the Replacement Reserve account. The amount that the account was underfunded was deposited on September 15, 2022.
View Audit 20670
Finding 22382 (2022-001)
Material Weakness 2022
Little Buns, Inc.
IN
Material Weakness Reporting Matching / Level of Effort / Earmarking
Corrective Action Plan September 26, 2023 Little Buns, Inc. (the "Organization") respectfully submits the following corrective action plan ("CAP") for the year ended December 31, 2022. Independent Public Accounting Firm Pettit & Company, LLC 3725 E. Southport Rd., Suite A Indianapolis, IN 4622...
Corrective Action Plan September 26, 2023 Little Buns, Inc. (the "Organization") respectfully submits the following corrective action plan ("CAP") for the year ended December 31, 2022. Independent Public Accounting Firm Pettit & Company, LLC 3725 E. Southport Rd., Suite A Indianapolis, IN 46227 Period covered by the audit: Year ended December 31, 2022 The findings from the December 31, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Finding 2022-001 Financial Close Process Type of Finding: Material Weakness in Internal Control over Financial Reporting Condition and Context: The financial statements provided by management did not include all of the activity of the Organization. There was another bank account and loan that was not recorded on the financial statements that were provided to the auditor. Corrective Action(s) Taken or Planned: In order to fully engage with non-profit regulation, Little Buns, Inc. will create transparency of all non-profit accounts, including fundraising, investment and grant streams by creating a Board of Directors that has knowledge of non-profit regulations. All decisions regarding Little Buns, Inc will flow through the Board of Directors.
View Audit 20797
Finding 22327 (2022-001)
Material Weakness 2022
Community Memorial Hospital District D/b/a Syracuse Area Health
NE
Allowable Costs / Cost Principles Material Weakness Reporting § 200.303
Finding No. 2022-001 Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the fe...
Finding No. 2022-001 Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. Condition: SAH selected option I to calculate lost revenue, which consists of a comparison of actual results during the period of availability to the base calendar year of 2019. For all periods reported in SAH?s Period 2 submission, the reported patient service revenue amounts did not agree to the underlying internal financial statements. Furthermore, SAH did not report actual revenue for Quarter 3 2021 and Quarter 4 2021. Planned Corrective Action: Management will continue to refine processes to more diligently review the lost revenue calculation to ensure such amounts are in accordance with the terms and conditions of the federal award. However, SAH incurred and reported eligible expenses and lost revenue that had the errors in the lost revenue calculation been identified and corrected prior to reporting, SAH would have satisfactorily incurred eligible expenses and lost revenue in excess of the PRF funds received, including interest earned on such funds. Planned Completion Date: Ongoing Person Responsible: Karrie Beach, VP of Finance
View Audit 26341
Finding 22321 (2022-003)
Significant Deficiency 2022
Haven - Violence Prevention and Support Services
NH
Allowable Costs / Cost Principles Cash Management Reporting
2022-003: QuickBooks Expenditure Tracking HAVEN utilizes QuickBooks by customer reports to track the expenditures applied to the grants. There were four instances where the QuickBooks report did not agree to the reimbursement request for the grant. We recommend that a report is run from QuickBooks ...
2022-003: QuickBooks Expenditure Tracking HAVEN utilizes QuickBooks by customer reports to track the expenditures applied to the grants. There were four instances where the QuickBooks report did not agree to the reimbursement request for the grant. We recommend that a report is run from QuickBooks to support the grant reimbursement request and that the report is reviewed by the Executive Director for agreement. If changes are made QuickBooks should be updated. To ensure changes are being properly reflected, a report for the year-to-date period should be generated to ensure the figures agree to the reimbursement requests to date. Action Taken: In FY22 there were 3 different people in the Finance Director position. Our current Finance Director corrected these findings with the approval of WIPFLI in August 2022, when she discovered them. Since June 21, 2022, our new Finance Director has run monthly and quarterly grant reports to ascertain that the balances reconcile to what is being invoiced. The Finance Director and Executive Director will continue to review and cross reference all reports each month and quarter as we invoice the grants.
View Audit 24945
Finding 22319 (2022-001)
Significant Deficiency 2022
Haven - Violence Prevention and Support Services
NH
Reporting Internal Control / Segregation of Duties
2022-001: Financial Statement Preparation HAVEN does not have an internal control policy in place over annual financial reporting that would enable management to prepare its annual financial statements and ensure related footnote disclosures are complete and presented in accordance with generally ac...
2022-001: Financial Statement Preparation HAVEN does not have an internal control policy in place over annual financial reporting that would enable management to prepare its annual financial statements and ensure related footnote disclosures are complete and presented in accordance with generally accepted accounting principles. Management should continue to review and approve the annual financial statements and the related footnote disclosures. Action Taken: We are moving forward with exploring what needs to be in place for continuing education and time and resources to implement an internal control policy that would make the financial statement preparation and review an internal function by the Finance Director.
View Audit 24945
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