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Corrective Action Plans

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Finding 50531 (2022-002)
Material Weakness 2022
Lancaster County Career and Technology Center
PA
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties
PLANNED CORRECTIVE ACTIONS: ? CORRECT YEAR-END SPREADSHEET RECONCILIATIONS TO ENSURE PROPER MONITORING ? CONTACT PENNSYLVANIA DEPARTMENT OF EDUCATION TO RECTIFY THE OVERPAYMENT ? CONDUCT REGULAR REVIEW OF ORIGINAL GRANT BUDGETS AND ANY CORRESPONDING REVISIONS WITH MULTIPLE STAFF MEMBERS TO ENSURE TH...
PLANNED CORRECTIVE ACTIONS: ? CORRECT YEAR-END SPREADSHEET RECONCILIATIONS TO ENSURE PROPER MONITORING ? CONTACT PENNSYLVANIA DEPARTMENT OF EDUCATION TO RECTIFY THE OVERPAYMENT ? CONDUCT REGULAR REVIEW OF ORIGINAL GRANT BUDGETS AND ANY CORRESPONDING REVISIONS WITH MULTIPLE STAFF MEMBERS TO ENSURE THAT NO ERRORS EXIST
View Audit 47082 Questioned Costs: $1
Finding 50525 (2022-003)
Significant Deficiency 2022
YWCA Madison, Inc.
WI
Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.313
FINDINGS ? FEDERAL AWARD PROGRAM AUDIT SIGNIFICANT DEFICIENCY 2022-003 Coronavirus State and Local Fiscal Recovery Funds ? Assistance Listing No. 21.027 Recommendation: YWCA should establish written policies and procedures over procurement to clearly document who is responsible for reviewing, wha...
FINDINGS ? FEDERAL AWARD PROGRAM AUDIT SIGNIFICANT DEFICIENCY 2022-003 Coronavirus State and Local Fiscal Recovery Funds ? Assistance Listing No. 21.027 Recommendation: YWCA should establish written policies and procedures over procurement to clearly document who is responsible for reviewing, what is to be reviewed, and how and where to document the review of procurement methods, rationale, and decisions. Action Taken: We concur with the recommendation and have developed the following plan. Consistent with the above findings and in compliance with guidance set forth in the Uniform Guidance 2 CFR section 200.303, YWCA Madison, Inc. will update our procurement policy to list who is responsible for reviewing quotes, what information is to be reviewed, and how and where to document the review of procurement methods, rationale, and decisions. YWCA Madison, Inc. will also create a procurement checklist to document the item or service being purchased, the dollar threshold, basic information about quotes requested and obtained, the vendor selected and the rationale and approval. We will update the monitoring checklist to include a review of any procurement checklists for the month. The monitoring checklist will be reviewed monthly by the CEO and the review will be documented.
View Audit 48383
Finding 50524 (2022-002)
Significant Deficiency 2022
YWCA Madison, Inc.
WI
Subrecipient Monitoring Allowable Costs / Cost Principles Period of Performance § 200.403
FINDINGS ? FEDERAL AWARD PROGRAM AUDIT SIGNIFICANT DEFICIENCY 2022-002 Coronavirus State and Local Fiscal Recovery Funds ? Assistance Listing No. 21.027 Recommendation: YWCA should establish written policies and procedures to provide for timely and appropriate review and approval for period of pe...
FINDINGS ? FEDERAL AWARD PROGRAM AUDIT SIGNIFICANT DEFICIENCY 2022-002 Coronavirus State and Local Fiscal Recovery Funds ? Assistance Listing No. 21.027 Recommendation: YWCA should establish written policies and procedures to provide for timely and appropriate review and approval for period of performance. Action Taken: We concur with the recommendation and have developed the following plan. YWCA Madison, Inc., in compliance with guidance set forth in the Uniform Guidance 2 CFR section 200.303, will develop written policies and procedures on what, when, and who is responsible for review and approval for period of performance for YWC Madison funding. Additionally, YWCA Madison, Inc. will create a grant tracking checklist with key details for the funding including the performance period, total funding amount, allowable costs, the program or department funding is to be used for, etc. The checklist will also include an approval section for YWCA Madison finance team members to complete indicating their review of costs charged to the funding source at the beginning and the end of the performance period. The monitoring checklist will be updated to add a review of any new grant tracking checklists for the month as part of its internal controls checklist. The monitoring checklist will be reviewed monthly by the CEO and the review will be documented.
View Audit 48383
Finding 50523 (2022-001)
Material Weakness 2022
YWCA Madison, Inc.
WI
Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.303
FINDINGS ? FEDERAL AWARD PROGRAM AUDIT MATERIAL WEAKNESS 2022-001 Coronavirus State and Local Fiscal Recovery Funds ? Assistance Listing No. 21.027 Recommendation: YWCA should establish written policies and procedures to provide for timely and appropriate review and approval and adequate document...
FINDINGS ? FEDERAL AWARD PROGRAM AUDIT MATERIAL WEAKNESS 2022-001 Coronavirus State and Local Fiscal Recovery Funds ? Assistance Listing No. 21.027 Recommendation: YWCA should establish written policies and procedures to provide for timely and appropriate review and approval and adequate documentation of overhead allocations and time and effort reporting. Action Taken: We concur with the recommendation and have developed the following plan. In compliance with guidance set forth in the Uniform Guidance 2 CFR section 200.303, YWCA Madison, Inc. will document written policies and procedures to ensure timely and appropriate review and approval of overhead allocations and time and effort reporting. These policies and procedures will also describe the documentation to be used as support for the overhead allocations and time and effort reporting i.e., signed staff timesheets, program or department headcount, and facility floor plans. Additionally, on a quarterly basis, YWCA Madison, Inc. will document, review, and update, if necessary, the basis used for allocating overhead costs and time and effort reporting. A review of this process will be added to the monitoring checklist as part of the internal controls checklist. This checklist will be reviewed monthly by the CEO and the review will be documented.
View Audit 48383
Rancocas Valley Regional High School District
NJ
School Nutrition Programs Subrecipient Monitoring
Finding/Recommendation Number - 1; Finding - Net Food Service cash resources did exceed three months average expenditures; Corrective Action - Reduce Net Food Service cash resources to a level that does not exceed three months average expenditures; Method of Implementation - The district will purcha...
Finding/Recommendation Number - 1; Finding - Net Food Service cash resources did exceed three months average expenditures; Corrective Action - Reduce Net Food Service cash resources to a level that does not exceed three months average expenditures; Method of Implementation - The district will purchase various kitchen and serving area equipment, make upgrades or repairs to existing equipment and serving stations, make improvements to student dining areas; Individual Responsible for Implementation - Business Administrator and/or designee; Completion Date of Implementation - June 30, 2023 and ongoing.
View Audit 42934
Town of Lakeville, Massachusetts
MA
Subrecipient Monitoring
CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Trreasury The Town of Lakeville respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Powers & Sullivan, LLC 100 Quannapowitt P...
CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Trreasury The Town of Lakeville respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Powers & Sullivan, LLC 100 Quannapowitt Parkway, Suite 101 Wakefield, MA 01880 Audit period: July 1, 2021 through June 30, 2022 The following finding from the June 30, 2022, schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS ? FEDERAL AWARD PROGRAMS AUDIT U.S. DEPARTMENT OF TREASURY Passed through Plymouth County Coronavirus Relief Fund Coronavirus Relief Fund Federal Assistance Listing No. 21.019 2022-001: Subrecipient Monitoring Compliance Requirement: Subrecipient Monitoring Type of Finding: Compliance and Internal Control over Compliance ? Other Matter Criteria or Specific Requirement: Management is responsible for establishing and maintaining effective subrecipient agreements with all entities that receive funding from the Town of Lakeville, Massachusetts (Town) through this program. Condition: The Town did not have an appropriate subrecipient agreement on file. Context: Grant requirements indicate that the Town is required to have formal subrecipient agreements with all entities that receive funding from the Town through this program. Effect: The Town is not in compliance with subrecipient monitoring requirements that require the Town to have formal subrecipient agreements with all entities that receive funding from the Town through this program. Cause: Noncompliance over the subrecipient monitoring process. The Town is required to have formal subrecipient agreements with all entities that receive funding from the Town through this program. Recommendation: Management should obtain the appropriate subrecipient agreements from each subrecipient. Views of Responsible Officials and Planned Corrective Actions: The Town does not anticipate any additional subrecipient relationships, however if any subrecipient relationships are entered into, subrecipient agreements will be obtained. If the Oversight Agency has questions regarding this plan, please call Todd Hassett at 508-946-8807. Sincerely yours, Todd Hassett Town Accountant Town of Lakeville
View Audit 43355
Finding 50503 (2022-003)
Material Weakness 2022
Vigo County School Corporation
IN
Subrecipient Monitoring Special Tests & Provisions Matching / Level of Effort / Earmarking § 200.303 § 200.333 § 200.334
FINDING 2022-003 Contact Person Responsible for Corrective Action: Teresa Stuckey, Director of Elementary Education and Title I Contact Phone Number: 812-462-4228 Views of Responsible Official: The School Corporation will implement effective processes to ensure that the Special Tests and Provisions ...
FINDING 2022-003 Contact Person Responsible for Corrective Action: Teresa Stuckey, Director of Elementary Education and Title I Contact Phone Number: 812-462-4228 Views of Responsible Official: The School Corporation will implement effective processes to ensure that the Special Tests and Provisions ? Annual Report Card, High School Graduation Rate data is solicited and maintained for audit purposes. Description of Corrective Action Plan: The School Corporation will work to develop a more defined process that ensures compliance with procedures that were established, but have not always followed, to ensure that the Special Tests and Provisions ? Annual Report Card, High School Graduation Rate compliance requirement is met. Specific employees will be placed in charge of obtaining documentation from students leaving the district and others will be asked to review and approve the documentation. If documentation is not successfully garnered from parents, schools will maintain records indicating the school?s efforts to solicit the correct documentation from parents. Anticipated Completion Date: Immediately.
View Audit 53341
Finding 50502 (2022-002)
Material Weakness 2022
Vigo County School Corporation
IN
Subrecipient Monitoring Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking § 200.303 § 200.333 § 200.334 § 200.77 § 200.78
FINDING 2022-002 Contact Person Responsible for Corrective Action: Teresa Stuckey, Director of Elementary Education and Title I Contact Phone Number: 812-462-4228 Views of Responsible Official: The School Corporation will work with non-public schools to make sure that their enrollment is properly re...
FINDING 2022-002 Contact Person Responsible for Corrective Action: Teresa Stuckey, Director of Elementary Education and Title I Contact Phone Number: 812-462-4228 Views of Responsible Official: The School Corporation will work with non-public schools to make sure that their enrollment is properly reported. Description of Corrective Action Plan: School Corporation personnel will work with non-public school representatives to secure accurate enrollment information and maintain the proper documentation for audit purposes. Additionally, enrollment data entered on the Title I application portal will be reviewed prior to submission to ensure that data entered agrees with supporting documentation. Anticipated Completion Date: During submission of the 23-24 Title I application.
View Audit 53341
Finding 50492 (2022-001)
Significant Deficiency 2022
Bandera Senior Housing Corporation
CA
Questioned Costs Subrecipient Monitoring HUD Housing Programs
Name of auditee: Bandera Senior Housing Corp. HUD auditee identification number: 122-EE112 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended September 30, 2022 CAP prepared by Name: Mary Grace Crisostomo Position: Asset Manager Telephone number: (925) 924-7102...
Name of auditee: Bandera Senior Housing Corp. HUD auditee identification number: 122-EE112 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended September 30, 2022 CAP prepared by Name: Mary Grace Crisostomo Position: Asset Manager Telephone number: (925) 924-7102 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Finding 2022-001: Comments on the Finding and Each Recommendation During the year ended September 30, 2022, management made duplicate withdrawals from the reserve for replacements account totaling $14,720. The reserve for replacements account was not reimbursed for these duplicate withdrawals. Management should transfer funds of $14,720 from the operating cash account to the reserve for replacements account. Action(s) taken or planned on the finding Management concurs with the finding and the auditor's recommendation. Management intends to transfer $14,720 from the operating cash account to the reserve for replacements account.
View Audit 52860 Questioned Costs: $1
Finding 50478 (2022-002)
Significant Deficiency 2022
Pewamo-Westphalia Community Schools
MI
Subrecipient Monitoring Internal Control / Segregation of Duties
District response to Audit Finding 2022-001 ? Contact Person Responsible for Corrective Action ? Scott Brown and Jennifer Goodman Management agrees with this audit finding. The district received an unprecedented amount of federal funding in 2021-2022 to reimburse the district for Food Service meal...
District response to Audit Finding 2022-001 ? Contact Person Responsible for Corrective Action ? Scott Brown and Jennifer Goodman Management agrees with this audit finding. The district received an unprecedented amount of federal funding in 2021-2022 to reimburse the district for Food Service meals for all students. As a result, the district's Food Service program completed the 2021-2022 fiscal year with an ending fund balance that exceeded the average three months of expenditures threshold by approximately $144,000. The corrective action planned is for management to meet and determine how to spend this $144,000 excess amount toward allowable Food Service program expenditures no later than June 30, 2023. The District must then report to the Michigan Department of Education (MOE) how it expects to spend this excess amount by January 2023. The district expects to meet the January 2023 deadline to submit a spending plan to MDE. The district also expects to spend down the excess $144,000 by June 30, 2023. District response to Audit Finding 2022-002 ? Contact Person Responsible for Corrective Action ? Scott Brown and Jennifer Goodman Management agrees with this audit finding. The district did not have controls in place to determine if contractors are complying with the Davis-Bacon Act regarding the payment of prevailing wage rates. District personnel were unaware that monitoring compliance with the Davis-Bacon Act regarding the payment of prevailing wage rates was a responsibility of the district. The corrective action plan to address this audit finding begins with education. Management now understands that compliance with the Davis-Bacon Act must be considered when working with contractors and subcontractors on federal contracts in excess of $2,000. The district has also updated the district's Business Office Operating Procedures Manual to include language that prevailing wage rates and review of contractor's employee timesheets must be complied. The district expects to be in compliance in regard to all Davis-Bacon Act regulations moving forward when contracting with contractors and subcontracted in excess of $2,000.00 when utilizing federal grant funding.
View Audit 51225
Blanco River Regional Recovery Team
TX
Subrecipient Monitoring
BR3T is no longer doing business with Southpark (housing provider). All money for payments for fraudulent Security deposits/Application Fees/ Utility deposits ($18,437.50) was reimbursed from Southpark to BR3T and then from BR3T to TDHCA. Police report filed. When multiple applications come from the...
BR3T is no longer doing business with Southpark (housing provider). All money for payments for fraudulent Security deposits/Application Fees/ Utility deposits ($18,437.50) was reimbursed from Southpark to BR3T and then from BR3T to TDHCA. Police report filed. When multiple applications come from the same apartment complex, BR3T does more investigating and follow-ups with the clients. BR3T is especially cautious when only one apartment employee is sending all documentation. New BR3T Policy: No security deposit assistance for a rental unit with a family member/friend as the landlord. BR3T documents connections between clients and landlords. Trends and Patterns. BR3T is acting more quickly on trends and patterns. We have added more reports to the monitoring dashboard to identify trends.
View Audit 44111
Finding 50427 (2022-001)
Significant Deficiency 2022
American Physical Society
MD
Subrecipient Monitoring § 200.303 § 200.331 § 200.332 § 200.521
Policies, procedures and controls have been reviewed and revised to ensure all sub-awards are monitored consistently and that reports are filed regularly with APS. A new reporting form has been created that will log electronic signatures from both the sub-awardee and APS staff. In addition, APS wi...
Policies, procedures and controls have been reviewed and revised to ensure all sub-awards are monitored consistently and that reports are filed regularly with APS. A new reporting form has been created that will log electronic signatures from both the sub-awardee and APS staff. In addition, APS will request a copy of the single federal audit of each sub-awardee annually. And, APS will monitor award amounts and then make the required filings, to meet all reporting requirements set forth under the Transparency Act. APS begin implementing these procedures in Q2 2023, upon discovery of these deficiencies. APS implemented the corrective action plan on June 5th, 2023. Management's contact responsible for the implementation of the Corrective Action Plan: Name: Jane Hopkins Gould Position: Chief Financial & Operating Officer Telephone number: 301-209-3276
View Audit 43533
Finding 50371 (2022-001)
Material Weakness 2022
Skamania County
WA
Procurement, Suspension & Debarment Subrecipient Monitoring
Finding ref number: 2022-001 Finding caption: The County?s internal controls were inadequate for ensuring compliance with federal requirements for suspension and debarment. Name, address, and telephone of County contact person: Robert Waymire, Auditor P.O. Box 790 Stevenson, WA 98648 (509) 427-3731...
Finding ref number: 2022-001 Finding caption: The County?s internal controls were inadequate for ensuring compliance with federal requirements for suspension and debarment. Name, address, and telephone of County contact person: Robert Waymire, Auditor P.O. Box 790 Stevenson, WA 98648 (509) 427-3731 Corrective action the auditee plans to take in response to the finding: (If the auditee does not concur with the finding, the auditee must list the reasons for disagreement). The County has put a clause in the generic contract for departments. There has also been training on it for all departments and we?ll continue to include it in our annual financial training. In addition, we are also looking into adding a check box for it to our contract face sheet that has to be filled out and approved by the BOCC as an additional check. Anticipated date to complete the corrective action: 8/24/2023
View Audit 42200
Finding 50370 (2022-001)
Material Weakness 2022
Associated Beth Rivka School for Girls and Affiliates
NY
Cash Management Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.305
May 31, 2023 Finding 2022-001: Cash Management ? Disbursement U.S. Department of Education ? Education Stabilization Fund ALN 84.425F COVID-19 Institutional Portion Criteria: Non-federal entities must minimize the time elapsing between the transfer of funds from the US Treasury or pass-through e...
May 31, 2023 Finding 2022-001: Cash Management ? Disbursement U.S. Department of Education ? Education Stabilization Fund ALN 84.425F COVID-19 Institutional Portion Criteria: Non-federal entities must minimize the time elapsing between the transfer of funds from the US Treasury or pass-through entity and disbursement by the non-federal entity for direct program or project costs and the proportionate share of allowable indirect costs, whether the payment is made by electronic funds transfer, or issuance or redemption of checks, warrants, or payment by other means (2 CFR section 200.305(b)). Condition: Management implemented a financial management system that meets the specified standards for fund control and accountability, but the system failed to ensure disbursement of funds within the required timeframe. Questioned Costs: None noted. Repeat Finding: This is not a repeat finding. Cause: Management did not accurately identify the required timeframe of disbursement for funds received under the Institutional Portion subprogram. A mitigating factor is the uniqueness of the Institutional Portion subprogram. Effect: Institutional Portion funds used to defray expenses associated with coronavirus was not disbursed within the required 3 calendar days of the drawdown from ED?s G5 grants system. Planned Corrective Action Management concurs with the finding. Since the program is not applicable to the organization after the issuance date of the financial statements, no corrective action is necessary. Responsible person: Sholom Goldstein, Executive Director Completed date: May 31, 2023
View Audit 43423
Bethel School District No. 403
WA
Questioned Costs Subrecipient Monitoring Equipment & Real Property Management
Finding ref number: 2022-002 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs, and restricted purpose requirements. Name, address, and telephone of District contact person: Joanne Klein 516 176th Street E. Spanaway, ...
Finding ref number: 2022-002 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs, and restricted purpose requirements. Name, address, and telephone of District contact person: Joanne Klein 516 176th Street E. Spanaway, WA 98387-8399 Corrective action the auditee plans to take in response to the finding: The District does not concur with the finding or questioned costs. The district had every intention to provide these iPads to the preschool students who were not in the district technology plan. However, the pandemic caused many distribution delays. The decision was made to provide these students with older surplus iPads. Since the iPads shipment was expected after the students returned to school. The District will work with the FCC to resolve this finding. District does not have any other Emergency Connectivity Grants. Anticipated date to complete the corrective action: 11/1/2023
View Audit 53745 Questioned Costs: $1
Finding 50350 (2022-001)
Material Weakness 2022
Monroe School District No. 103
WA
Questioned Costs Allowable Costs / Cost Principles Procurement, Suspension & Debarment
"See Corrective Action Plan for chart/table"
"See Corrective Action Plan for chart/table"
View Audit 53742 Questioned Costs: $1
Finding 50347 (2022-005)
Significant Deficiency 2022
Central Maine Healthcare Corporation and Subsidiaries
ME
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.317 § 200.318 § 200.320 § 200.321 § 200.327
Finding Number: 2022-005 Condition: The Corporation's procurement procedures does not fully conform to the procurement standards identified in ?? 200.317 through 200.327. Planned Corrective Action: The procurement policies will be revised and additional education will be conducted for those individu...
Finding Number: 2022-005 Condition: The Corporation's procurement procedures does not fully conform to the procurement standards identified in ?? 200.317 through 200.327. Planned Corrective Action: The procurement policies will be revised and additional education will be conducted for those individuals responsible for the procurement process. Contact person responsible for corrective action: Kristen St. Peter Anticipated Completion Date: June 2023 Management Response: Management concurs with the finding and will be conducting a thorough review of the current policies to ensure compliance with Uniform Guidance, as well as providing additional training and education to those responsible for procurement.
View Audit 53652
Finding 50344 (2022-004)
Material Weakness 2022
Central Maine Healthcare Corporation and Subsidiaries
ME
Reporting Subrecipient Monitoring Material Weakness § 200.502 § 200.510
Finding Number: 2022-004 Condition: The schedule of expenditures of federal awards (SEFA) was not complete and accurate. Planned Corrective Action: Additional training for those individuals responsible for grant accounting has and will continue to be conducted, in addition to creating additional pol...
Finding Number: 2022-004 Condition: The schedule of expenditures of federal awards (SEFA) was not complete and accurate. Planned Corrective Action: Additional training for those individuals responsible for grant accounting has and will continue to be conducted, in addition to creating additional policies and procedures in FY23. Contact person responsible for corrective action: Kristen St. Peter Anticipated Completion Date: June 2023 Management Response: Management concurs with the finding and additional training for those individuals responsible for grant accounting has and will continue to be conducted as well as incorporating additional levels of review to ensure the SEFA is completed accurately and timely.
View Audit 53652
Finding 50343 (2022-003)
Material Weakness 2022
Central Maine Healthcare Corporation and Subsidiaries
ME
Subrecipient Monitoring Material Weakness Reporting § 200.303
Finding Number: 2022-003 Condition: The Corporation did not follow the reporting requirements outlined in the HHS June 11, 2021, post-payment notice. Planned Corrective Action: Calculations related to lost revenue have been corrected in the March 2023 submissions and have been resolved. Contact per...
Finding Number: 2022-003 Condition: The Corporation did not follow the reporting requirements outlined in the HHS June 11, 2021, post-payment notice. Planned Corrective Action: Calculations related to lost revenue have been corrected in the March 2023 submissions and have been resolved. Contact person responsible for corrective action: Kristen St. Peter Anticipated Completion Date: March 31, 2023 Management Response: A misinterpretation of the guidance has been corrected and the submissions in FY23 are now in compliance with the reporting requirements.
View Audit 53652
City of Arcata
CA
Subrecipient Monitoring Reporting
Audit Finding Reference: 2022-2 Name of contact person and title: Tabatha Miller, Finance Director Anticipated completion date: December 31, 2023 Auditee?s response: Concur Planned Corrective Action: Management will file the audited financial statements for the year ended June 30, 2022, as soon as p...
Audit Finding Reference: 2022-2 Name of contact person and title: Tabatha Miller, Finance Director Anticipated completion date: December 31, 2023 Auditee?s response: Concur Planned Corrective Action: Management will file the audited financial statements for the year ended June 30, 2022, as soon as possible. The City developed procedures, including a fiscal year-end closing schedule to assist in meeting the timeliness requirements of Section 200.152(a) of the Uniform Guidance. Staffing vacancies and challenges, due to the significant turnover in accounting staff including the Department Director and Finance Manager, delayed implementation of those procedures. Vacant positions are currently filled and work on the 2023 fiscal year end closing processes are well underway and anticipated to be completed within the time requirements of Section 200.152(a) of the Uniform Guidance.
View Audit 42102
Aids Healthcare Foundation
CA
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles
Views of Responsible Officials and Planned Corrective Actions The timesheets did not reflect the correct hours charged to the program. After discussions with program management, it was discovered that correct communication to staff had not been completed regarding proper program and grant payroll co...
Views of Responsible Officials and Planned Corrective Actions The timesheets did not reflect the correct hours charged to the program. After discussions with program management, it was discovered that correct communication to staff had not been completed regarding proper program and grant payroll coding for work done on the program. This has been corrected. The Foundation?s contract administrative staff is working more closely with program staff to ensure for each payroll that the time worked on programs is properly reflected on timesheets that are approved by employees and managers. Necessary changes are communicated between program and contract administrative staff to ensure that timesheets reflect work hours properly. Personnel responsible for implementation: Steven Hartman Position of responsible personnel: Associate Director, Contract Accounting Date of Implementation: August 31, 2023
View Audit 54021 Questioned Costs: $1
Finding 50284 (2022-004)
Material Weakness 2022
City of Johnstown
PA
Subrecipient Monitoring
INTERNAL CONTROL ? MATERIAL WEAKNESS AND NONCOMPLIANCE 2022-004 ? Subrecipient Monitoring Contact Person: Assistant City Manager Date for completion: December 2023 Recommendation: We recommend that the City appropriately amend its...
INTERNAL CONTROL ? MATERIAL WEAKNESS AND NONCOMPLIANCE 2022-004 ? Subrecipient Monitoring Contact Person: Assistant City Manager Date for completion: December 2023 Recommendation: We recommend that the City appropriately amend its subaward agreement with Johnstown Redevelopment Authority to clearly specify the terms and conditions of the agreement. Views of Responsible Officials and Planned Corrective Actions: City staff will work with officials from the Johnstown Redevelopment Authority to amend the agreement to outline the terms of the subrecipient agreement in greater detail, per the agreement terms approved by the City Council and Johnstown Redevelopment Authority.
View Audit 52895
Finding 50261 (2022-001)
Significant Deficiency 2022
Elsie Whitlow Stokes Community Freedom Public Charter School
DC
Subrecipient Monitoring Reporting Significant Deficiency
Auditee?s Corrective Action Plan: The issues encountered during this year?s audit were a result of a number of circumstances rather than any inherent procedural issues. This is the first significant weakness that has been noted by the auditors in many years. The issues are the result of a perfect st...
Auditee?s Corrective Action Plan: The issues encountered during this year?s audit were a result of a number of circumstances rather than any inherent procedural issues. This is the first significant weakness that has been noted by the auditors in many years. The issues are the result of a perfect storm. First, the effects of covid which were felt on all levels of not only our organization but the entire country. Second, the growth the school is going thru and the need to adjust to this growth. Add to this environment of covid and growth 2 events that caused a serious disruption to our normal procedures. The first event started out as a correction entry in QuickBooks that caused our June 2021 bank reconciliation to be out of balance. This prevented the school from doing timely bank reconciliations until the problem was corrected. An outside consultant was hired and corrected the problem. The most significant event was the ESSER II and III grant applications which were not approved until November. Much effort went into getting the grants approved and estimating the grants for the audit. As noted above, the school is growing, and the capacity of the finance department has to grow as well. A full-time finance associate was added to the department in July 2022. Additional capacity will be added as needed. Due to growth, we will revise our accounting manual to list all steps in the closing process including checklists to ensure that all reconciliations and account analysis are completed and reviewed by supervisory personnel. This revision will be completed by the 4th quarter of the fiscal year. Contact Person: Bill Moczydlowski, Director of Finance
View Audit 52646
Finding 50253 (2022-002)
Significant Deficiency 2022
Lake County Community College District
OH
Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.302 § 200.303 § 200.334
Finding Number: 2022-002 Condition: The College did not retain underlying support related to the student emergency grants information reported by the College on the annual and quarterly basis. Planned Corrective Action: Support used for reporting will be retained for all future reports moving forw...
Finding Number: 2022-002 Condition: The College did not retain underlying support related to the student emergency grants information reported by the College on the annual and quarterly basis. Planned Corrective Action: Support used for reporting will be retained for all future reports moving forward including the fourth quarter 2022 report and the 2022 annual report. Contact person responsible for corrective action: Tom Reynolds, Associate Vice President of Business Services and Deputy Treasurer Lakeland Community College Anticipated Completion Date: As soon as possible moving forward for future quarterly and annual reports starting 12/19/2022
View Audit 51053
Finding 50252 (2022-001)
Material Weakness 2022
Lake County Community College District
OH
Subrecipient Monitoring Cash Management Material Weakness § 200.305
Finding Number: 2022-001 Condition: The College drew down an estimated amount for student and institutional portion prior to the funds being disbursed to students or used for allowable expenditures. Planned Corrective Action: The College will review its cash management policies and in the future f...
Finding Number: 2022-001 Condition: The College drew down an estimated amount for student and institutional portion prior to the funds being disbursed to students or used for allowable expenditures. Planned Corrective Action: The College will review its cash management policies and in the future follow U.S. GAAP and the uniform guidance. Contact person responsible for corrective action: Tom Reynolds, Associate Vice President of Business Services and Deputy Treasurer Lakeland Community College Anticipated Completion Date: As soon as possible moving forward starting 12/19/2022
View Audit 51053
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