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Finding 44764 (2022-062)
Significant Deficiency 2022
2022-062 Higher Education Coordinating Commission Improve controls over payroll Federal Awarding Agency: U.S. Department of Labor Assistance Listing Number and Name: 17.258 WIOA Adult Program 17.259 WIOA Youth Activities 17.278 WIOA Dislocated Workers Formula Grant Federal Award Numbers and Yea...
2022-062 Higher Education Coordinating Commission Improve controls over payroll Federal Awarding Agency: U.S. Department of Labor Assistance Listing Number and Name: 17.258 WIOA Adult Program 17.259 WIOA Youth Activities 17.278 WIOA Dislocated Workers Formula Grant Federal Award Numbers and Years: AA33251LN0; 2019, AA33251L70; 2019, AA33251L90; 2019, AA33251R70; 2019, AA33251R90; 2019, AA34789VS0; 2020, AA34789V90; 2020, AA34789VQ0; 2020, AA347893L0; 2020, AA347895P0; 2020, AA36341E10; 2021, AA36341D90; 2021, AA36341DQ0; 2021, AA36341KY0; 2021,AA36341LA0; 2021 Compliance Requirement: Allowable Costs/Cost Principles Type of Finding: Significant Deficiency Prior Year Finding: N/A Questioned Costs: N/A Criteria: 2 CFR 200.303 Federal regulations require recipients of federal awards to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. The department has implemented the following procedures to ensure payroll costs are correctly charged to the program. Managers approve monthly timesheets submitted by the employees in the state?s payroll system. When managers do not approve by a specified date, the payroll system will automatically approve the timesheet, shown with the words ?system approved.? Additionally, each employee should have a signed position description, which details the duties of the position and the amount of time to be charged for the duties. We selected a nonstatistical random sample of 20 employee timesheets related to 12 employees to ensure payroll was appropriately charged to the program. Additionally, we selected one employee who was on job rotation with the agency from January 2022 through June 2022. We verified payroll timesheets were reviewed by a manager and signed position descriptions were retained per state guidelines, and identified the following exceptions: Two timesheets for one employee did not have evidence of manager approval and 2 timesheets for two employees were reviewed over three months later. For all 12 employees, the position descriptions provided were unsigned or signed upon our request. We did not question these costs as department management verified job duties were appropriate to the program. For the employee on job rotation, 4 of the 6 timesheets were not reviewed and a signed position description was not signed by the employee. According to department management, timesheets were not always approved by the manager as the system will automatically lock and approve the timesheet. For position descriptions, supervisor did not always follow through on obtaining signed position descriptions and for longer term employees a number of boxes could not be located when the agency moved. There is a risk that employees could be improperly charging to the federal program. We recommend department management ensure timesheets are timely reviewed and positions descriptions are completed and retained. MANAGEMENT RESPONSE: We agree with this recommendation. To improve controls over payroll, the HECC and the State of Oregon switched its payroll system from the old Legacy Oregon State Payroll Application (OSPA ? Epay) to the new Workday Payroll as of December 1, 2022. The HECC has since created reminder emails to all Management Staff to submit their respective employees? timesheets in a timely manner. In addition, the new Workday Payroll does not have a feature that automatically locks an employee?s timesheet and auto-approves a timesheet. Each Manager must now manually approve a timesheet for any employee that enters specific time codes for particular grants or use of funds. To address the finding regarding unsigned position descriptions (PDs), the HECC has since ensured that all of the identified PDs have been signed. HECC?s Human Resources Unit (HR) has created a new process going forward requiring all managers to sign the PD at the time of the offer letter and HECC HR to collect the signature from the employee on their first day when HR meets with them. HECC HR also has reviewed all of its existing employees? position description in this process to ensure all positions descriptions are signed. Anticipated Completion Date: August 31, 2023 Contact: Christopher Bui, Budget and Fiscal Manager
Finding 44763 (2022-061)
Significant Deficiency 2022
2022-061 Higher Education Coordinating Commission FFATA reports were not prepared or submitted Federal Awarding Agency: U.S. Department of Labor Assistance Listing Number and Name: 17.258 WIOA Adult Program 17.259 WIOA Youth Activities 17.278 WIOA Dislocated Worker Formula Grant Federal Award N...
2022-061 Higher Education Coordinating Commission FFATA reports were not prepared or submitted Federal Awarding Agency: U.S. Department of Labor Assistance Listing Number and Name: 17.258 WIOA Adult Program 17.259 WIOA Youth Activities 17.278 WIOA Dislocated Worker Formula Grant Federal Award Numbers and Years: AA33251LN0; 2019, AA33251L70; 2019, AA33251L90; 2019, AA33251R70; 2019, AA33251R90; 2019, AA34789VS0; 2020, AA34789V90; 2020, AA34789VQ0; 2020, AA347893L0; 2020, AA347895P0; 2020, AA36341E10; 2021, AA36341D90; 2021, AA36341DQ0; 2021, AA36341KY0; 2021, AA36341LA0; 2021 Compliance Requirement: Reporting Type of Finding: Significant Deficiency; Noncompliance Prior Year Finding: N/A Questioned Costs: N/A Criteria: 2 CFR 170; 2 CFR 200.303 The WIOA Cluster is subject to subaward reporting under the Federal Funding Accountability and Transparency Act (FFATA). FFATA requires the department to submit information for any subaward action that equals or exceeds $30,000 in the FFATA Subaward Reporting System (FSRS). Reports should be submitted no later than the end of the month following the month in which the subawards were made. Federal regulations also require recipients of federal awards to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Upon inquiry of the department, we determined it had not submitted any subaward information to the FSRS during fiscal year 2022. Department management stated FFATA reporting was not completed due to staff turnover. We also reviewed information the department had submitted at USAspending.gov and determined the department had not submitted any subaward information to FSRS since 2017. The agency is not in compliance with FFATA reporting requirements. Additionally, the department is not transparent in the spending decisions of these federal awards. We recommend department management implement controls to timely prepare and submit the monthly FFATA reports as required by federal regulations. The department should also work with the federal awarding agency to determine what actions it should take for older reports not submitted. MANAGEMENT RESPONSE: We agree with this recommendation. According to the findings, the HECC didn?t submit any subaward information to the FSRS during fiscal year 2022. Furthermore, the Department had not submitted any subaward information to FSRS since 2017. The HECC acknowledges these findings are correct. Due to these findings, HECC has implemented procedures to ensure timely entry into the FFATA Subaward Reporting System (FSRS) of all awards that equal or exceed $30,000. In addition, HECC has granted FSRS access to several high-level accountants to ensure that there is always staff on hand to make these entries. The procedures include a checkbox on the cover page of every agreement that delineates when a FSRS entry is required. Anticipated Completion Date: May 31, 2023 Contact: Christopher Bui, Budget and Fiscal Manager
Finding 44762 (2022-060)
Significant Deficiency 2022
2022-060 Higher Education Coordinating Commission Strenthen controls to ensure expenditures are not obligated beyond the period of performance Federal Awarding Agency: U.S. Department of Labor Assistance Listing Number and Name: 17.258 WIOA Adult Program 17.259 WIOA Youth Activities 17.278 WIOA...
2022-060 Higher Education Coordinating Commission Strenthen controls to ensure expenditures are not obligated beyond the period of performance Federal Awarding Agency: U.S. Department of Labor Assistance Listing Number and Name: 17.258 WIOA Adult Program 17.259 WIOA Youth Activities 17.278 WIOA Dislocated Workers Formula Grant Federal Award Numbers and Years: AA32218F30; 2018, AA32218G10; 2018 AA32218G30; 2018, AA32218G70; 2018 AA32218H90; 2018, AA32218F31; 2018 Compliance Requirement: Period of Performance Type of Finding: Significant Deficiency; Noncompliance Prior Year Finding: N/A Questioned Costs: $47,523 (known) Criteria: 20 CFR 683.110; 2 CFR 200.343 (2018) WIOA grants are available for expenditure by the State during the grant program year and the two succeeding program years. In addition, the State must liquidate all financial obligations incurred no later than 90 calendar days after the end date of the period of performance. We judgmentally selected for review expenditures recorded in fiscal year 2022 related to 2018 grant award whose period of performance ended June 30, 2021. Our review of the supporting documentation found there were 3 out of 13 items with expenditures that were outside the period of performance. Total question cost for these expenditures were $47,523. Per management, these errors were due to a change in personnel and trying to balance out the 2018 grant after the fact. We recommend department management review and revise controls to ensure expenditures are only obligated during the period of performance federally mandated dates. MANAGEMENT RESPONSE: We agree with this recommendation. The three errors pertaining to those expenditures that were outside the period of performance, were due to a change in personnel and trying to balance out the 2018 grant, after the fact. The HECC have addressed these issues by ensuring that all new accountants are fully trained in a timely manner. Also, HECC has implemented training for all current accounting staff in identifying what is an allowable cost within the period of performance. This training also included a review of proper close-out procedures for all grants. Anticipated Completion Date: June 30, 2023 Contact: Christopher Bui, Budget and Fiscal Manager
View Audit 45093 Questioned Costs: $1
Finding 44760 (2022-023)
Significant Deficiency 2022
2022-023 Oregon Housing and Community Services Controls need to be strengthened to ensure the required expenditures are spent timely Federal Awarding Agency: U.S. Department of Housing and Urban Development Assistance Listing Number and Name: 14.231 Emergency Solutions Grants Program (COVID-19) F...
2022-023 Oregon Housing and Community Services Controls need to be strengthened to ensure the required expenditures are spent timely Federal Awarding Agency: U.S. Department of Housing and Urban Development Assistance Listing Number and Name: 14.231 Emergency Solutions Grants Program (COVID-19) Federal Award Numbers and Years: E-20-DW-41-0001, 2020 (COVID-19) Compliance Requirement: Special Tests and Provisions Type of Finding: Significant Deficiency; Noncompliance Prior Year Finding: N/A Questioned Costs: N/A Criteria: CPD 21-08(III)(B)(2)(c) Emergency Solutions Grants-Cares Act (ESG-CV) funds were intended to be spent quickly on allowable activities to address the public health and economic crisis stemming from COVID-19. At least 20% of the total award was to be spent by September 30, 2021. Based on our testing, the department was not adequately tracking the percentage or timeliness of expenditures and did not reach the expenditure milestone. Approximately 18% of the total award was expended by September 30, 2021. If the 20% milestone is not achieved, HUD is able to recapture up to 20%, or $11.2 million, of the total award. We recommend agency management develop procedures to ensure grant expenditures are adequately tracked and spent within the required time period. MANAGEMENT RESPONSE: We agree with this recommendation. OHCS did reach out to HUD and requested an extension of the obligation deadline, however, did not receive direct approval. Going forward, OHCS will ensure grant management reports and time-bound expenditure plans are consistently maintained and followed for all OHCS grants and grantees. In addition, OHCS will perform due diligence and ensure follow-up occurs when needed and documentation is retained to support our efforts. Anticipated Completion Date: December 31, 2023 Contact: Beth Brown, Accounting Manager
Finding 44754 (2022-059)
Significant Deficiency 2022
2022-059 Department of Human Services Ensure issued benefits are accurate Federal Awarding Agency: U.S. Department of Agriculture Assistance Listing Number and Name: 10.542 Pandemic EBT Food Benefits (COVID-19) Federal Award Numbers and Years: Not available (COVID-19) Compliance Requirement: Acti...
2022-059 Department of Human Services Ensure issued benefits are accurate Federal Awarding Agency: U.S. Department of Agriculture Assistance Listing Number and Name: 10.542 Pandemic EBT Food Benefits (COVID-19) Federal Award Numbers and Years: Not available (COVID-19) Compliance Requirement: Activities Allowed or Unallowed Type of Finding: Significant Deficiency; Noncompliance Prior Year Finding: N/A Questioned Costs: $3,692,215 (known); $13,554,666 (likely) (COVID-19) Criteria: Public Law 116-127; 2 CFR 200.303 The federal requirements for the Pandemic EBT (P-EBT) program require state agencies follow their approved state plan. Part of Oregon?s simplifying assumptions in their state plan was that the benefit amount was determined at the school level, not the individual level, based on the school?s operating status, for October 2020 ? May 2021. As part of Oregon?s Ready Schools, Safe Learners program, schools were required to weekly report their operating status/instructional model to the Oregon Department of Education (ODE). In fiscal year 2022, the Department of Human Services (department) paid retroactive P-EBT benefits for children related to the 2020-2021 school year. This sample population consisted of institutions (schools and other educational facilities) and months in which children at the institutions received benefits, totaling $391 million. We selected a random sample of 40 institutions and a random month to determine if the benefits provided to the children, based on the status reported by the institution, were accurate. We identified 4 institutions, for April/May, where the benefit paid status of the institution was not the same as reported by the institution to ODE. In all 4 cases, the benefits paid were at a higher level resulting in questioned costs of $38,931 and likely questioned costs of $9.2 million. One of the simplifying assumptions for the P-EBT program, approved in Oregon?s state plan, was ?Oregon will have a limited reconsideration process to revisit benefit allotments at a school level.? However, the department allowed institutions to update their status without additional review, explanation, or documentation. The department could not provide the auditors any support for the changes made by the institutions. Furthermore, the Oregon Governor issued a directive to schools, on March 5, 2021, to begin a phased approach to require all public schools to provide in-person instruction through either a fully on-site or hybrid model on or before the week of April 19, 2021, for all schools. Although benefits issued continued to decrease as the school year end approached, in May 2021, 26% of the institution?s benefits paid were for fully virtual totaling $17 million. We judgmentally selected 36 institutions classified as fully virtual in May with benefits totaling $7.9 million. For 25 institutions, the benefit paid status did not agree to the status reported by the institution to ODE resulting in questioned costs of $3,653,284 and likely questioned costs of $4.4 million. We recommend DHS perform review to identify any additional discrepancies between benefits paid and the institutions reported status, to determine if payments were appropriate, and communicate with the federal awarding agency to determine if repayment is necessary. MANAGEMENT RESPONSE: We respectfully disagree with the findings that schools were not able to directly update their learning mode according to the guidance provided in the P-EBT state plan. The department has included emails and documents that support the actions/decisions taken in the delivery of the Oregon P-EBT school year 2020-2021 state plan was in accordance with federal approval from Food and Nutrition Service (FNS). According to the USDA FNS approval letter received on May 7, 2021, and posted to the FNS website, FNS confirms that Oregon will ?develop(ed) a centralized database to collect student eligibility information and school status? to determine the monthly benefit level for each school (6th bullet on page 2). This information is also confirmed in email correspondence with FNS on April 29, 2021, and May 3, 2021. Within the email the Department details that Oregon will develop a database to collect school status, this is then confirmed by FNS. As part of Oregon?s federally approved simplified assumptions, the state plan allows the school points of contact to update their predominate learning model for each month of the 2020-2021 school year, which may be different than the Ready Schools, Safe Learners (RSSL) Weekly Status Report. An email communication was shared with all identified school points of contact on June 28, 2021. This email requested that school points of contact update their schools predominate learning mode into the Oregon School Meals Benefit (OSMB) system used by the Oregon Department of Human Services to issue P-EBT benefits no later than July 13, 2021. Information reported through the RSSL weekly status report was used to determine the predominate learning mode only in the event that the school point of contract did not update a learning mode manually within OSMB prior to July 13, 2021. On May 9, 2023, the P-EBT policy team confirmed school operating status during the selected months with 5 schools for SOS audit. Email responses from the schools are summarized below: ?See Corrective Action Plan for Table? At the recommendation of the auditors the Department has reached out to FNS Child Nutrition Program about the finding and we are waiting for a response. Anticipated completion date: N/A Contact: Heather Miles, SNAP, CSFP, and TEFAP Program Manager
View Audit 45093 Questioned Costs: $1
1. Correcting Plan CHEDA staff are aware of Voucher for Payment of Annual Contributions and Operating Statement report monthly to HUD via the Voucher Management System (VMS) requirements and will implement appropriate review of statements prior to submission. 2. Explanation of Disagreement with the ...
1. Correcting Plan CHEDA staff are aware of Voucher for Payment of Annual Contributions and Operating Statement report monthly to HUD via the Voucher Management System (VMS) requirements and will implement appropriate review of statements prior to submission. 2. Explanation of Disagreement with the Audit Finding There is essentially no disagreement with the finding. 3. Official Responsible for Ensuring CAP Karie Kirschbaum ? Executive Director 4. Planned Completion Date for CAP Immediately. 5. Plan to Monitor Completion of CAP The Executive Director will monitor completion of the CAP.
1. Correcting Plan CHEDA staff are aware of income eligibility documentation and will implement an internal control process. 2. Explanation of Disagreement with the Audit Finding There is essentially no disagreement with the finding.3. Official Responsible for Ensuring CAP Karie Kirschbaum ? Executi...
1. Correcting Plan CHEDA staff are aware of income eligibility documentation and will implement an internal control process. 2. Explanation of Disagreement with the Audit Finding There is essentially no disagreement with the finding.3. Official Responsible for Ensuring CAP Karie Kirschbaum ? Executive Director 4. Planned Completion Date for CAP Immediately. 5. Plan to Monitor Completion of CAP The Executive Director will monitor completion of the CAP.
Finding #2022-002 ? Significant Deficiency and Other Noncompliance Recommendation: Develop policies and procedures to meet the contract reporting requirements. Planned corrective action: In 2023, Galveston Bay Foundation created a new Director of Program Operations position. This person will be...
Finding #2022-002 ? Significant Deficiency and Other Noncompliance Recommendation: Develop policies and procedures to meet the contract reporting requirements. Planned corrective action: In 2023, Galveston Bay Foundation created a new Director of Program Operations position. This person will be responsible for the oversight of grant reporting in addition to the oversight of program operations. The Director of Program Operations will maintain a spreadsheet of all grant reporting requirements with applicable due dates. Although each grant program manager is responsible for submission of program and financial reporting related to their grant, the Director of Program Operations will work closely with each grant program manager to ensure reports due were submitted timely as required by the individual grant contract. Responsible officer: Robert Stokes, President and CEO Estimated completion date: Immediately
Finding 2022-007 ? Special Test & Provisions- Private Attorney Involvement PAI (Significant Deficiency and Non-compliance) CORRECTIVE ACTION: FRLS requested and received a waiver from LSC with respect to its 2022 spending on PAI. As part of its request, FRLS shared that as part of the corrective act...
Finding 2022-007 ? Special Test & Provisions- Private Attorney Involvement PAI (Significant Deficiency and Non-compliance) CORRECTIVE ACTION: FRLS requested and received a waiver from LSC with respect to its 2022 spending on PAI. As part of its request, FRLS shared that as part of the corrective action plan, improved PAI services by changing pro bono coordinators from paralegals to attorneys to better work with private attorneys and respective bar associations throughout our service areas. FRLS has also reestablished connections with our respective service partners throughout the pandemic, rebuilding and providing excellent services through our pro bono partners. PAI remains one of our top priorities in expanding our program services. Our program improvements, including pro bono assistance via virtual and courthouse clinics have resulted in more PAI services to our client communities. We have increased attendance at our annual bench and bar events to raise PAI awareness in our service communities and are also planning to introduce other annual bench and bar event in other regional offices in the future, including our first bench bar event in our Lakeland Service area.
Finding 2022-006 ? Case Requirements (Significant Deficiency and Non-compliance) CORRECTIVE ACTION: FRLS? Deputy Director and Advocacy Director has trained and provided follow-up to staff on the importance of maintaining proper documentation in its case files. FRLS is implementing a checklist of req...
Finding 2022-006 ? Case Requirements (Significant Deficiency and Non-compliance) CORRECTIVE ACTION: FRLS? Deputy Director and Advocacy Director has trained and provided follow-up to staff on the importance of maintaining proper documentation in its case files. FRLS is implementing a checklist of required documentation before every case closure to be reviewed by the Regional Managing Attorneys and Advocacy Director. Upon closure of a case file, the assigned advocate and Regional Managing Attorney will then attest that a case file contains all necessary documentation for compliance. A review of the checklist and case files will be done by the Advocacy Director on a regular basis to ensure compliance.
Cause: Management oversight. Effect: The Foundation could be out of compliance with the covenants of the Loan and Security Agreement. Recommendation: We recommend the Foundation design controls to ensure that calculation is completed in accordance with the loan agreement and funded in full prior t...
Cause: Management oversight. Effect: The Foundation could be out of compliance with the covenants of the Loan and Security Agreement. Recommendation: We recommend the Foundation design controls to ensure that calculation is completed in accordance with the loan agreement and funded in full prior to the end of each fiscal year. Views of responsible officials: There is no disagreement with the audit finding. A waiver of the funding requirement was obtained for the year ended August 31, 2022. Management will incorporate the funding calculation for the Replacement and Extension Account into the reconciliations to be performed and reevaluated monthly.
Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compli-ance with federal requirements for allowable activities and costs. Name, address, and telephone of District contact person: Katrin Williams, Business Manager PO Box 118 Adna, WA 985...
Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compli-ance with federal requirements for allowable activities and costs. Name, address, and telephone of District contact person: Katrin Williams, Business Manager PO Box 118 Adna, WA 98522 (360)748-0362 Corrective action the auditee plans to take in response to the finding: The District concurs and will review the current and future year?s indirect cost rates for ESSER re-imbursements. Anticipated date to complete the corrective action: Completed
View Audit 45725 Questioned Costs: $1
Finding 44583 (2022-001)
Significant Deficiency 2022
"Auditor Prepared Financial Statements Name of Contact Person: Melissa Stenson, City Clerk Correction Action: The City Administrator will continue to review GASB pronouncements and GASB disclosure checklists to ensure he is aware of financial statement requirements and new pronouncements. Proposed...
"Auditor Prepared Financial Statements Name of Contact Person: Melissa Stenson, City Clerk Correction Action: The City Administrator will continue to review GASB pronouncements and GASB disclosure checklists to ensure he is aware of financial statement requirements and new pronouncements. Proposed Completion Date: The City Council will implement the above procedures immediately."
Finding 44556 (2022-006)
Significant Deficiency 2022
Finding Summary: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) provides that amounts charged to Federal programs must be for allowable costs. To be allowable under Federal awards, ...
Finding Summary: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) provides that amounts charged to Federal programs must be for allowable costs. To be allowable under Federal awards, costs must be adequately documented and supported. Community Chest, Inc. does have an internal control system to properly differentiate between federal and nonfederal expenditures, however certain immaterial amounts were not properly classified within the system in accordance with their internal control system. Responsible Individuals: Erik Schoen, CEO; Amber Stanley, Business Manager Corrective Action Plan: We are in agreement with this finding. As part of our CAP, we have replaced our former business manager with a new employee, who is receives regular support and guidance from an independent accounting professional with decades of experience. Together, they are forming a point-by-point strategic approach so that this finding is corrected in the current FY. We believe that being more timely in everyday processes, month end closes and reconciliations will help prevent changes after the fact in regards to monthly billings provided to our grantors. As of 10/1/22, we have already doubled our pace of account reconciliation. We will continue to improve with the accuracy of billings and grant end closes internally. Anticipated Completion Date: June 30, 2023
Finding No.: 2022- 003 Condition: The District's expenditure report filed for June 30, 2022 included expenditures paid in July 2022. These amounts were not reported as committed or obligated. Plan: Grant expenditure reports will be prepared on the cash basis and obligations reported. The liquid...
Finding No.: 2022- 003 Condition: The District's expenditure report filed for June 30, 2022 included expenditures paid in July 2022. These amounts were not reported as committed or obligated. Plan: Grant expenditure reports will be prepared on the cash basis and obligations reported. The liquidation of the obligations will be reported on subsequent liquidation reports. Anticipated Date of Completion: July 31, 2022 Name of Contact Person: Jake Flowers, Superintendent Management Response: There is no disagreement with this finding and management will monitor all future federal reimbursement requests. Committed and obligated expenditures will be reported appropriately, and will be paid within 90 days after project completion.
2022-006 ? Special Tests & Provisions: Depository Agreements Auditee?s Response and Planned Corrective Action JCHA will secure depository agreements with each financial institution in which federal funds are deposited. Planned Implementation Date of Corrective Action: On or by June 30, 2023. Person ...
2022-006 ? Special Tests & Provisions: Depository Agreements Auditee?s Response and Planned Corrective Action JCHA will secure depository agreements with each financial institution in which federal funds are deposited. Planned Implementation Date of Corrective Action: On or by June 30, 2023. Person Responsible for Corrective Action: Executive Director with assistance of JCHA staff. Questions concerning the JCHA?s Corrective Action Plan should be addressed to Brigitta Mac- Rizzo, Executive Director, Housing Authority of Jackson County, 300 North 7th Street, Murphysboro, IL 62966.
2022-005 ? Reporting Auditee?s Response and Planned Corrective Action JCHA has procured the services of Bedrock Housing Consultants who will prepare the unaudited FDS for the Authority to review and submit timely. Planned Implementation Date of Corrective Action: After year end and by September 15, ...
2022-005 ? Reporting Auditee?s Response and Planned Corrective Action JCHA has procured the services of Bedrock Housing Consultants who will prepare the unaudited FDS for the Authority to review and submit timely. Planned Implementation Date of Corrective Action: After year end and by September 15, 2023. Person Responsible for Corrective Action: Bedrock Housing Consultants.
Finding 2022-009 Federal Listing Number 16.560 ? Allowable Costs Corrective Action Plan Management will include the procedures to provide support and documentation of expenditures related to federal grants and contracts with the internal control procedures. Anticipated Completion Date November 30, 2...
Finding 2022-009 Federal Listing Number 16.560 ? Allowable Costs Corrective Action Plan Management will include the procedures to provide support and documentation of expenditures related to federal grants and contracts with the internal control procedures. Anticipated Completion Date November 30, 2023 Name of Contact Person Responsible for Corrective Action Angelo DeSantis, YPTC
Finding 2022-008 Federal Listing Number 16.560 ? Allowable Costs; Period of Performance Corrective Action Plan Management will recognize revenue for cost reimbursable grants and contracts as the expenses are incurred. The sub-recipients will be paid as the expenses are incurred/invoiced. In 2023, Wi...
Finding 2022-008 Federal Listing Number 16.560 ? Allowable Costs; Period of Performance Corrective Action Plan Management will recognize revenue for cost reimbursable grants and contracts as the expenses are incurred. The sub-recipients will be paid as the expenses are incurred/invoiced. In 2023, WizeHive, a project management application, has been implemented to track grant and contract spending and invoicing. Accounting and Operations. Management will document the internal control procedures used to manage federal awards to ensure compliance with federal statutes, regulations, and the terms and conditions of the federal award. The internal control procedures will include the monitoring of Subrecipients. Anticipated Completion Date November 30, 2023 Name of Contact Person Responsible for Corrective Action Angelo DeSantis, YPTC
Finding 2022-007 Federal Listing Number 16.560 ? Allowable Costs Corrective Action Plan Management agrees the equipment purchased should be capitalized and not charged for supplies. However, the grant allows the purchase of equipment without prior approval. The equipment purchased was a Sciex Workst...
Finding 2022-007 Federal Listing Number 16.560 ? Allowable Costs Corrective Action Plan Management agrees the equipment purchased should be capitalized and not charged for supplies. However, the grant allows the purchase of equipment without prior approval. The equipment purchased was a Sciex Workstation and a Pipettor Dilutor. Based on the guidelines published by the Office of Justice Programs prior approval is not required if the purchase is not 10% greater than the original award amount. (Archived Office of Justice Programs: Financial Guide - Part III - Chapter 5: Adjustments to Awards (ojp.gov)). The purchase of the Sciex Workstation and the Pipettor Dilutor was made based on this guideline. The classification of equipment, computers and supplies will be included in the documentation of internal controls. Anticipated Completion Date November 30, 2023 Name of Contact Person Responsible for Corrective Action Angelo DeSantis, YPTC
Finding 44459 (2022-001)
Significant Deficiency 2022
Finding Number 2022-001 Federal Funding Accountability and Transparency Act (FFATA) reporting Contact Person(s): Ariam Mehtsentu Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if applicable): NA Corrective action planned: The FFATA...
Finding Number 2022-001 Federal Funding Accountability and Transparency Act (FFATA) reporting Contact Person(s): Ariam Mehtsentu Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if applicable): NA Corrective action planned: The FFATA sub-awarding reports for 20-WA-338C2 and 20-WA-33822 were not initially submitted. However, after the issue was raised during the Single Audit, both reports were subsequently submitted on July 20, 2023. A process is developed to ensure any required subawards information is timely reported in the Federal Subaward Reporting System (FSRS). Anticipated completion date: Submitted on July 20, 2023.
Corrective action planned: Appleway Court 202 will review the current deposit situation and related FDIC coverage and split cash deposits between multiple banks or work with our current bank to ensure that amounts in excess of FDIC limits are fully insured and collateralized. Anticipated completion ...
Corrective action planned: Appleway Court 202 will review the current deposit situation and related FDIC coverage and split cash deposits between multiple banks or work with our current bank to ensure that amounts in excess of FDIC limits are fully insured and collateralized. Anticipated completion date: September 30, 2022 Contact person responsible for corrective action: James A. Maxwell
Finding 44436 (2022-001)
Significant Deficiency 2022
Student Financial Aid Cluster ? Assistance Listing No.: Various Recommendation: We recommend the College review its procedures and policies surrounding reporting status changes to NSLDS to ensure their current process in place is reporting accurate effective dates to NSLDS. Explanation of disagree...
Student Financial Aid Cluster ? Assistance Listing No.: Various Recommendation: We recommend the College review its procedures and policies surrounding reporting status changes to NSLDS to ensure their current process in place is reporting accurate effective dates to NSLDS. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The financial aid office and the registrar?s office will collaborate with one another to ensure that files transmitted to the National Student Clearinghouse contain accurate enrollment information, including program begin and end dates. Collaborative measures include monthly samples of withdrawn students to compare institutional information to the NSC file and then reconciling the sampled records to NSLDS. At the end of each semester the program begin and end dates will be tested for a larger sample of unofficial withdrawals and students who cease enrollment from one term to the next to ensure accurate reporting. Name of the contact person responsible for corrective action: John Cage, Director of Financial Aid Planned completion date for corrective action plan: January 31, 2023
Finding 2022-005 United States Department of Health and Human Services Pass-through from North Carolina Department of Health and Human Services Program Name: Block Grants for Prevention and Treatment of Substance Abuse Federal Assistance Listing Number - 93.959 Significant Deficiency in Internal...
Finding 2022-005 United States Department of Health and Human Services Pass-through from North Carolina Department of Health and Human Services Program Name: Block Grants for Prevention and Treatment of Substance Abuse Federal Assistance Listing Number - 93.959 Significant Deficiency in Internal Control over Compliance and Noncompliance - Special Tests and Provisions Responsible Individuals: Thom Elmore, Executive Director Finding Summary: State regulations require entities that receive, use, or expend state funds, including federal funds passed through state agencies, to submit a notarized Conflict of Interest policy to the applicable state agency. Management was able to provide a signed annual verification that was submitted to the state agency and indicated that the Conflict of Interest policy was on file; however, the Organization was unable to produce a copy of the notarized Conflict of Interest policy that was on file with the State agency and in effect during the audit period. Correction Action Plan: The Organization will contact the state agency and attempt to locate the signed and notarized Conflict of Interest policy, or, if unable to do so, the Organization will promptly file a notarized Conflict of Interest policy with the state agency. Anticipated Completion Date: Corrected February 2023
Finding 2022-004 United States Department of Health and Human Services Pass-through from North Carolina Department of Health and Human Services Program Name: Block Grants for Prevention and Treatment of Substance Abuse Federal Assistance Listing Number - 93.959 Significant Deficiency in Interna...
Finding 2022-004 United States Department of Health and Human Services Pass-through from North Carolina Department of Health and Human Services Program Name: Block Grants for Prevention and Treatment of Substance Abuse Federal Assistance Listing Number - 93.959 Significant Deficiency in Internal Control over Compliance and Noncompliance - Procurement Responsible Individuals: Thom Elmore, Executive Director Finding Summary: Recipients of federal awards are required to comply with the procurement guidelines established by 2 CFR 200.318-.327. The Organization has developed a basic purchasing policy; however, the written policy does not include complete procurement procedures that align with the requirements of 2 CFR 200.318-.327. Corrective Action Plan: The Organization will develop a formal procurement policy that considers the required elements of 2 CFR 200.318-.327 and obtain approval of such policy from the governing board. Anticipated Completion Date: Ongoing
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