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Finding 1542 (2022-011)
Significant Deficiency 2022
State of Iowa
IA
Subrecipient Monitoring Reporting § 200.303
The Department will establish policies and procedures to ensure first-tier subawards of $30,000 or more are reported to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Policies and procedures will ensure the reporting is reviewed and approved by an independ...
The Department will establish policies and procedures to ensure first-tier subawards of $30,000 or more are reported to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Policies and procedures will ensure the reporting is reviewed and approved by an independent person who is knowledgeable about the program. This independent review will be documented by the reviewer’s signature or initials and date of review prior to submission. The Department plans to begin this process in October 2023.
View Audit 2795
Finding 1539 (2022-010)
Significant Deficiency 2022
State of Iowa
IA
Eligibility Reporting Internal Control / Segregation of Duties
We understand the Auditor's Office requirement for independent review. The same one file (PIRL file) includes multiple programs that includes but is not limited to Title I Adult, Dislocated Worker and Youth, Trade, etc. The State does do a formal Independent Review for the Trade program each quart...
We understand the Auditor's Office requirement for independent review. The same one file (PIRL file) includes multiple programs that includes but is not limited to Title I Adult, Dislocated Worker and Youth, Trade, etc. The State does do a formal Independent Review for the Trade program each quarter and many of these records are co-enrolled and include the same data elements for review. These are part of the same submission file (Trade and Title I are in the same PIRL file.) The State has also provided that numerous reviews of data do take place throughout each quarter and on an ongoing basis to include our data element validation process to ensure accurate reporting to the Department of Labor. The Department will receive the PIRL file and will ensure an independent review of the WIOA Title I related data elements is completed prior to submission. This review will be completed by a knowledgeable, independent staff person(s) by pulling a random sample of participants and reviewing the correct time frames and data elements are included in the file. After review, the independent reviewer will indicate evidence of the review through an electronic sign off using system tools of the random sample. This will ensure our data management system goals to improve efficiency and move toward a fully electronic system and record keeping.
View Audit 2795
Finding 1536 (2022-009)
Significant Deficiency 2022
State of Iowa
IA
Reporting Internal Control / Segregation of Duties
The Department has implemented a procedure to ensure ETA 9130 reports are filed timely and evidence of review is present on supporting documentation. Effective March 31, 2023, U.S. Department of Labor transitioned ETA 9130 reporting to Payment Management System, a feature of this is automatic loggin...
The Department has implemented a procedure to ensure ETA 9130 reports are filed timely and evidence of review is present on supporting documentation. Effective March 31, 2023, U.S. Department of Labor transitioned ETA 9130 reporting to Payment Management System, a feature of this is automatic logging of a user’s identify for submittal and users identify for grantee certification. Specific to WIOA Title I programs, the department is reviewing procedures related to WIOA ETA 9130 filings, including reconciliation requirements of the WIOA Title I program, and reporting obligations and accruals.
View Audit 2795
Finding 1534 (2022-008)
Significant Deficiency 2022
State of Iowa
IA
Reporting Internal Control / Segregation of Duties
A policy and procedures will be established for the quarter ending September 30, 2023, to ensure evidence of an independent review is documented by the reviewer’s and date of the review prior to submission, within the reporting deadline. The ETA 2208A report will be reviewed by the Chief Financial ...
A policy and procedures will be established for the quarter ending September 30, 2023, to ensure evidence of an independent review is documented by the reviewer’s and date of the review prior to submission, within the reporting deadline. The ETA 2208A report will be reviewed by the Chief Financial Officer and will be evidenced by email approval prior to any future ETA 2208A submissions to the ETA.
View Audit 2795
Finding 1532 (2022-007)
Significant Deficiency 2022
State of Iowa
IA
Reporting Equipment & Real Property Management Internal Control / Segregation of Duties
Procedures have been established for transmitting the ETA 9050, 9052 and 9055 reports. Included in the procedures are where to retain the supporting data file and review of the report by the Division Administrator or Deputy Division Administrator prior to final transmission. The report must be retur...
Procedures have been established for transmitting the ETA 9050, 9052 and 9055 reports. Included in the procedures are where to retain the supporting data file and review of the report by the Division Administrator or Deputy Division Administrator prior to final transmission. The report must be returned with a signature and date prior to submitting the finalized reports to the Department of Labor within the reporting deadline.
View Audit 2795
Finding 1530 (2022-006)
Significant Deficiency 2022
State of Iowa
IA
Reporting Internal Control / Segregation of Duties
A policy and procedure has been established for reporting and filing the ETA 191. Included in the procedure is a requirement to submit the report to the Chief Financial Officer for review and approval. Evidence of review and transmittal is documented via email confirmation to the Accountant 3 resp...
A policy and procedure has been established for reporting and filing the ETA 191. Included in the procedure is a requirement to submit the report to the Chief Financial Officer for review and approval. Evidence of review and transmittal is documented via email confirmation to the Accountant 3 responsible for preparing the ETA 191. Review and approval of the ETA 191 is required to be completed prior to the reports due date. After transmittal to DOL of the ETA 191; a copy with supporting documentation is made available to the Unemployment Division Administrator.
View Audit 2795
Finding 1528 (2022-005)
Significant Deficiency 2022
State of Iowa
IA
Reporting Internal Control / Segregation of Duties
The Department has implemented a procedure to ensure ETA 9130 reports are filed timely and evidence of review is present on supporting documentation. Effective March 31, 2023, U.S. Department of Labor transitioned ETA 9130 reporting to Payment Management System, a feature of this is automatic loggin...
The Department has implemented a procedure to ensure ETA 9130 reports are filed timely and evidence of review is present on supporting documentation. Effective March 31, 2023, U.S. Department of Labor transitioned ETA 9130 reporting to Payment Management System, a feature of this is automatic logging of a user’s identify for submittal and users identify for grantee certification.
View Audit 2795
Finding 1519 (2022-002)
Significant Deficiency 2022
State of Iowa
IA
Allowable Costs / Cost Principles Reporting Matching / Level of Effort / Earmarking
The Department will review allocable rates during the time frame to determine if corrective disbursement entries are need to their respective program codes. The Department will begin the process in October 2023. The Department will also revise, and update policies and procedures related to allocabl...
The Department will review allocable rates during the time frame to determine if corrective disbursement entries are need to their respective program codes. The Department will begin the process in October 2023. The Department will also revise, and update policies and procedures related to allocable costs based on time entries.
View Audit 2795
Finding 1514 (2022-001)
Significant Deficiency 2022
State of Iowa
IA
Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Reporting
The Department has implemented a payroll policy and procedure, that requires staff to enter a work reporting code for time worked and addresses timelines in which correcting entries must be completed. The Department will review all pay periods during the time frame to determine if corrective disburs...
The Department has implemented a payroll policy and procedure, that requires staff to enter a work reporting code for time worked and addresses timelines in which correcting entries must be completed. The Department will review all pay periods during the time frame to determine if corrective disbursement entries need to be made to properly allocate actual time reported to their respective program codes. The Department will begin the process in October 2023.
View Audit 2795
Finding 1505 (2022-002)
Significant Deficiency 2022
Nutrition Services, Inc.
MN
Reporting
Recommendation: We recommend that the Organization implement a review process to ensure correct reporting on the Schedule of Expenditures of Federal Awards prior to the audit, including a reconciliation between the Schedule of Expenditures of Federal Awards and the accounting system. Planned action:...
Recommendation: We recommend that the Organization implement a review process to ensure correct reporting on the Schedule of Expenditures of Federal Awards prior to the audit, including a reconciliation between the Schedule of Expenditures of Federal Awards and the accounting system. Planned action: The president and Chief Financial Officer will review and reconcile the correct reporting on the Scedule of Expenditures of FederalAwards prior to the completion of the financial report and audit
View Audit 2767
Finding 1496 (2022-007)
Material Weakness 2022
County of Lee, Virginia
VA
Subrecipient Monitoring Material Weakness Reporting § 200.516
The County Administrator worked with the Department of Accounts to submit a corrected report for the period ending December 2021 which satisfied the full grant amount.
The County Administrator worked with the Department of Accounts to submit a corrected report for the period ending December 2021 which satisfied the full grant amount.
View Audit 2759
Finding 1486 (2022-005)
Material Weakness 2022
Coshocton County
OH
Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.403
The AOS team has already contacted CCJFS. They are aware of the issue and will take the necessary steps to avoid making this mistake in the future. The Auditor’s office will closely monitor the reporting and coding of expenditures against grant resources.
The AOS team has already contacted CCJFS. They are aware of the issue and will take the necessary steps to avoid making this mistake in the future. The Auditor’s office will closely monitor the reporting and coding of expenditures against grant resources.
View Audit 2756 Questioned Costs: $1
Finding 1477 (2022-001)
Material Weakness 2022
Port of Ephrata
WA
Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Port of Ephrata January 1, 2022 through December 31, 2022 This schedule presents the corrective action planned by the Port for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 2...
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Port of Ephrata January 1, 2022 through December 31, 2022 This schedule presents the corrective action planned by the Port for findings reported 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 ref number: 2022-001 Finding caption: The Port did not have adequate internal controls for ensuring compliance with federal wage rate requirements. Name, address, and telephone of Port contact person: David W Lanman, Executive Director 1990 Division Avenue N.E. Ephrata, WA 98823 (509) 750-8623 Corrective action the auditee plans to take in response to the finding: The port will ensure at weekly construction meetings that certified payroll is being collected and reviewed by contract engineer's payroll specialists. The Port will also ensure that all certified payroll associated with a pay request is collected, verified and in the Port's possession prior to payment being made. These controls will be implemented upon receipt of the next federal grant which is expected in 4Q2023 as part of the construction of a new T-Hangar. Anticipated date to complete the corrective action: 4Q2023
View Audit 2697
Talbot County, Maryland
MD
Reporting
Auditee’s Corrective Action Plan: Over a period of two years, Talbot County, Maryland experienced turnover in several key positions within the Finance Department, which included the Finance Director, Assistant Finance Director, and Grants Clerk. This transition significantly impacted the timely comp...
Auditee’s Corrective Action Plan: Over a period of two years, Talbot County, Maryland experienced turnover in several key positions within the Finance Department, which included the Finance Director, Assistant Finance Director, and Grants Clerk. This transition significantly impacted the timely completion of our 2022 single audit report. Our corrective action plan has involved the implementation of clearly defined grant processes and cross training within our department that will help the County to mitigate any future impacts on the timely submission of our single audit report. Contact Person: Martha Sparks Completion Date September 2023
View Audit 2695
Finding 1452 (2022-002)
Significant Deficiency 2022
City of Perris
CA
Subrecipient Monitoring Reporting
The City has commenced preparation of the subaward reporting. The City's Grants Manager will review the status of the City's subaward reporting on a quarterly basis to ensure compliance with the reporting requirements. The corrective action will be fully implemented during the Fiscal Year 2023/2024 ...
The City has commenced preparation of the subaward reporting. The City's Grants Manager will review the status of the City's subaward reporting on a quarterly basis to ensure compliance with the reporting requirements. The corrective action will be fully implemented during the Fiscal Year 2023/2024 audit. The contact person for the corrective action are Sara Cortes-dePavon (Grants Manager) and Michele Ogawa (Director of Economic Development and Housing department) for the City of Perris
View Audit 2659
Finding 1365 (2022-002)
Material Weakness 2022
City of Lancaster
CA
Reporting
Completeness of Schedule of Federal Expenditures Awards Recommendation: The City should evaluate their controls over the Schedule of Expenditures of Federal Awards reporting process to determine whether additional controls can be implemented to provide assurances over the accuracy and completeness o...
Completeness of Schedule of Federal Expenditures Awards Recommendation: The City should evaluate their controls over the Schedule of Expenditures of Federal Awards reporting process to determine whether additional controls can be implemented to provide assurances over the accuracy and completeness of the Schedule of Expenditures of Federal Awards. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The City understands their responsibility for ensuring the completeness and accuracy over the Schedule of Federal Expenditure Awards. The changes made to the schedule were a result of expenses being removed from ARPA funding. The City has made significant efforts to remain in compliance with changing guidance for the funding while remaining keenly cognizant of the purpose behind the funds- public health and safety as well as economic recovery. With the issuance of the Final Rule, the City will continue to audit expenditures associated with the funding and ensure only costs in complete alignment with the final rule are included in the Schedule of Federal Expenditures. Name(s) of the contact person(s) responsible for corrective action: Viridiana Iguaran, George Harris Planned completion date for corrective action plan: 10/30/2023
View Audit 2552
Finding 1358 (2022-002)
Material Weakness 2022
Goddard College Corporation
VT
Student Financial Aid Matching / Level of Effort / Earmarking Reporting
Finding: 2022-002 Enrollment Reporting Person Responsible for Corrective Action: Registrar Corrective Action Plan: The registrar reports enrollment via the National Student Clearinghouse (NSLC). During the period under review there was a technical issue in the submission of the files to the clearing...
Finding: 2022-002 Enrollment Reporting Person Responsible for Corrective Action: Registrar Corrective Action Plan: The registrar reports enrollment via the National Student Clearinghouse (NSLC). During the period under review there was a technical issue in the submission of the files to the clearinghouse. Goddard’s information technology team created a new submission file format and once that was completed the files were uploaded to the clearinghouse. The registrar will continue to monitor email submission statuses and the information technology team will assist in the event of technical issues. Goddard College is implementing a new student information system that is configured to the clearinghouse enrollment reporting & degree verify standards. The college will be better able to remain compliant and will reduce the chances of technical errors. Additionally, as NSLC makes changes in reporting, the college will also be able to easily make adjustments in the new system. Anticipated Completion Date: Complete
View Audit 2545
Finding 1345 (2022-002)
Significant Deficiency 2022
Northwest Montana Headstart, Inc.
MT
Reporting
Audit Period: June I, 202I through May 3 I. 2022. Audit Finding No.: Finding 2022-00 2: Reporting Audit Finding Title: Section 200.237 of the Uniform Guidance states that financial reports must be submitted with the frequency required by the terms and conditions of the Federal Award. Head Start Pro...
Audit Period: June I, 202I through May 3 I. 2022. Audit Finding No.: Finding 2022-00 2: Reporting Audit Finding Title: Section 200.237 of the Uniform Guidance states that financial reports must be submitted with the frequency required by the terms and conditions of the Federal Award. Head Start Program Instruction ACF-PI-HS-04 indicates the due dates for each budget period and what is required to be included in Box 12 – Remarks on the final Federal Financial Report. Specific steps to be taken to correct the situation (including a timetable for performance of the CAP) or reason why corrective action is not necessary (including disagreement with the finding):. Steps taken: Attended the fiscal training for closing out funds/grants 05/09/2023; inserted into calendar new schedule of SF425s into the calendar. We will follow up with the agency if we see that a SF425 is not showing in the PMS system. Anticipated completion date: 05/09/2023 Name(s) and Title(s) of contact person(s) responsible for corrective action: Marcy Otten, Director Kristin Brunetto, CFO
View Audit 2508
Northwest Montana Headstart, Inc.
MT
Procurement, Suspension & Debarment Reporting § 200.512
Audit Period: June I, 202I through May 3 I. 2022. Audit Finding No.: Finding 2022-00 I: Late Filing of Audit Report Audit Finding Title: CFR section 200.5 I2(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of30 calendar days afte...
Audit Period: June I, 202I through May 3 I. 2022. Audit Finding No.: Finding 2022-00 I: Late Filing of Audit Report Audit Finding Title: CFR section 200.5 I2(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Northwest Montana Head Start, Inc's audited financial statements for the year ended May 31,2022 were due to the federal single audit clearinghouse by February 28, 2023. Specific steps to be taken to correct the situation (including a timetable for performance of the CAP) or reason why corrective action is not necessary (including disagreement with the finding):. Steps taken: Fiscal training on deadlines. Increased communication with the audit team. Increased expectations of audit timeline. Anticipated completion date: 05/09/2023 Name(s) and Title(s) of contact person(s) responsible for corrective action: Marcy Otten, Director Kristin Brunetto, CFO
View Audit 2508
Finding 1275 (2022-001)
Significant Deficiency 2022
Westwood Senior Housing CORP
NJ
Reporting Significant Deficiency Internal Control / Segregation of Duties
Management agrees with the finding and will review the outstanding checks older than three years and take appropriate action, may it be void the old outstanding check, reissue the check or file voluntary correction forms with the State of NJ.
Management agrees with the finding and will review the outstanding checks older than three years and take appropriate action, may it be void the old outstanding check, reissue the check or file voluntary correction forms with the State of NJ.
View Audit 2402
Finding 1212 (2022-001)
Significant Deficiency 2022
North Coast Rape Crisis Team
CA
Reporting
Name of contact person: Amanda Freeman, Executive Director Corrective Action: NCRCT will submit the documents and information required for the annual audit to the auditor’s office no later than 05/15/2024, allowing the auditor’s office a full 4.5 months to complete the audit before the 09/30/2024...
Name of contact person: Amanda Freeman, Executive Director Corrective Action: NCRCT will submit the documents and information required for the annual audit to the auditor’s office no later than 05/15/2024, allowing the auditor’s office a full 4.5 months to complete the audit before the 09/30/2024 deadline. This means the information for preparing the financial statements by the outside CPA’s office will be sent to said office before 02/28/2024, allowing 2.5 months for the office to complete the financial statements and prepare the company’s tax returns before the 05/15/2024 deadline to produce the prepared financial statements to the outside auditor’s office. Proposed Completion Date: 05/15/2024
View Audit 2287
Finding 1171 (2022-001)
Material Weakness 2022
St. Charles Parish Housing Authority
LA
HUD Housing Programs Allowable Costs / Cost Principles Eligibility
ST. CHARLES PARISH HOUSING AUTHORITY________________________________________PHONE: 985-785-2601 ·FAX:985-785-6238· 200 BOUTTE ESTATES DRIVE ·BOUTTE, LA 70039-0448 ________________________________________ HOUSING AUTHORITY OF ST. CHARLES PARISH, LOUISIANA CORRECTIVE ACTION PLAN YEAR ENDED SEPTEMBER...
ST. CHARLES PARISH HOUSING AUTHORITY________________________________________PHONE: 985-785-2601 ·FAX:985-785-6238· 200 BOUTTE ESTATES DRIVE ·BOUTTE, LA 70039-0448 ________________________________________ HOUSING AUTHORITY OF ST. CHARLES PARISH, LOUISIANA CORRECTIVE ACTION PLAN YEAR ENDED SEPTEMBER 30, 2022 Corrective Action Plan Finding: Finding 2022-001-Internal Controls Inadequate for Disbursements-Allowable Costs Condition: Good internal controls should be in place to make sure that disbursements are for eligible payments, are correctly classified, and are timely paid. Good controls ensure that there is proper, documented review of all these functions. Records should be maintained in an order that is conducive to efficient and timely summarizing by the outside fee accounting firm. Unaudited financial statements should be produced on a timely basis, and reviewed by the Board of Commissioners. Corrective Action Planned I am Youlondar Prevost. As noted above, I was hired as Interim Director on June 1, 2023, which was well after the audit year-end. I am trying to correct all of the issues noted above, as well as to correct items noted by HUD-New Orleans. In addition, I am still working to clear parts of the prior audit findings, noted in another section. Person responsible for corrective action: Youlondar Prevost, Interim E.D. Telephone: (985) 785-2601 St. Charles Parish Housing Authority Fax: (985) 785-6238 200 Boutte Estates Dr. Boutte, LA 70039 Anticipated Completion Date- October 31, 2023
View Audit 2238
Finding 1154 (2022-001)
Significant Deficiency 2022
Vision Ed, Inc.
NY
Reporting § 200.512
The late filing of the DCF was caused by delays resulting from the Executive Director’s family leave during the year. This employee is responsible for providing backup documentation and as a result, the documentation was not available for the audit process. This was a one-off circumstance that has b...
The late filing of the DCF was caused by delays resulting from the Executive Director’s family leave during the year. This employee is responsible for providing backup documentation and as a result, the documentation was not available for the audit process. This was a one-off circumstance that has been resolved and our procedures will prevent this late filing from happening in the future.
View Audit 2225
Finding 1146 (2022-001)
Material Weakness 2022
Universities Space Research Association
MD
Material Weakness Reporting Internal Control / Segregation of Duties
The Company agrees that complete and timely reconciliation of all balance sheet accounts is necessary to ensure the accuracy of its financial results. The Company’s previous controller maintained internal control processes for the appropriate reconciliation and reporting of all balance sheet accoun...
The Company agrees that complete and timely reconciliation of all balance sheet accounts is necessary to ensure the accuracy of its financial results. The Company’s previous controller maintained internal control processes for the appropriate reconciliation and reporting of all balance sheet accounts. The third-party consultants did not follow those same processes consistently. We have modified all monthly close and reporting procedures to ensure consistent reconciliation of all balance sheet accounts with the appropriate oversight.
View Audit 2196
Finding 1143 (2022-002)
Material Weakness 2022
Shalom Health Care Center, Inc.
IN
Allowable Costs / Cost Principles Cash Management Internal Control / Segregation of Duties
Shalom Health Care Center, Inc. is reclassifying payroll allocations to better align with the departments and funding sources. Shalom Health Care Center, Inc. is working with the payroll company to match the allocations in the payroll system to better identify cost allocation of payroll and funding ...
Shalom Health Care Center, Inc. is reclassifying payroll allocations to better align with the departments and funding sources. Shalom Health Care Center, Inc. is working with the payroll company to match the allocations in the payroll system to better identify cost allocation of payroll and funding source.
View Audit 2190
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