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Finding 21330 (2022-009)
Material Weakness 2022
Lafayette Prish School Board
LA
Subrecipient Monitoring Allowable Costs / Cost Principles Equipment & Real Property Management
2022-009 Recommendation: The School Board did not adhere to its policies and procedures regarding purchasing documentation. Supporting documentation relating to receipt of goods was not present for some disbursements. The School Board should adhere to their policies and procedures and ensure that...
2022-009 Recommendation: The School Board did not adhere to its policies and procedures regarding purchasing documentation. Supporting documentation relating to receipt of goods was not present for some disbursements. The School Board should adhere to their policies and procedures and ensure that all required documentation is maintained. Corrective Action Plan: To ensure that receipt of goods is properly documented prior to invoice payment, the following process will be implemented effective immediately: (1) As of 7/1/2022, inventory received by each school site will be verified for documentation of receipt (signature) by CNS Office Coordinator/ Accounts Payable, (2) Inventory received without documentation of receipt will be verified with computer entry of inventory received by Area Supervisor assigned to that school; receiving date, quantity received, and price will be verified and signature will be obtained, (3) Documentation of receipt for inventory received that has not been processed for payment will be reviewed by Area Supervisor prior to submission to CNS Office Coordinator for payment, (4) School Site Cafeteria Managers and Technicians have received notification of and training on this requirement, (5) Area Supervisors will review all inventory receipts when conducting routine monitoring, and (6) The CNS Office Coordinator will be the final check to ensure that receipt of goods is properly documented.
View Audit 26549
Finding 21325 (2022-002)
Material Weakness 2022
Grays Harbor 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 suspension and debarment requirements. Name, address, and telephone of county contact person: Melinda Raihl, Chief Deputy Auditor 100 W Broadway Montesano, WA 98563 (36...
Finding ref number: 2022-001 Finding caption: The County?s internal controls were inadequate for ensuring compliance with federal suspension and debarment requirements. Name, address, and telephone of county contact person: Melinda Raihl, Chief Deputy Auditor 100 W Broadway Montesano, WA 98563 (360-964-1559) Corrective action the auditee plans to take in response to the finding: The County will verify that each contractor identified by the State Auditor has not been suspended, debarred, or otherwise excluded, and will review existing Program-funded contracts to ensure required verification. To ensure that the County verifies future Program-funded contracts, the County?s budget office will distribute to each department and elected office a copy of the Policy, as well as the Office of Management and Budget Compliance Supplement (?Supplement?). Thereafter, each year as the Supplement is updated, the County will distribute the updated Supplement. Anticipated date to complete the corrective action: 10/15/2023
View Audit 27134
Finding 21324 (2022-001)
Significant Deficiency 2022
Destination Marketing Corporation for Otsego County
NY
Matching / Level of Effort / Earmarking Subrecipient Monitoring Allowable Costs / Cost Principles
Management Response: We concur with the recommendation and going forward when the Corporation receives federal funding there will be policies in place to appropriately earmark and track federal expenditures.
Management Response: We concur with the recommendation and going forward when the Corporation receives federal funding there will be policies in place to appropriately earmark and track federal expenditures.
View Audit 27132
Finding 21322 (2022-003)
Significant Deficiency 2022
Colorado West, INC and Affiliates
CO
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring
FISCAL YEAR OF FINDING: June 30, 2022 AUDITOR FINDING: 2022-003 FINDING: Reporting and Activities Allowed or Unallowed, Allowable Costs/Cost Principles CFDA No. 93.498 COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution The Organization included direct expenses fro...
FISCAL YEAR OF FINDING: June 30, 2022 AUDITOR FINDING: 2022-003 FINDING: Reporting and Activities Allowed or Unallowed, Allowable Costs/Cost Principles CFDA No. 93.498 COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution The Organization included direct expenses from 2020 and 2021 that had already been included on reporting Period 1. In addition, there was an audit entry recorded for fiscal year 2021 that had not been updated with the Period 3 report calculations. Direct expenses from 2020 and 2021 should not have been included and overstated the direct expenses applied to PRF funding by $170,246. The audit entry not included in the Period 3 revenues, reduced revenue by $110,000 along with a keying difference between general ledger data and the report of approximately $26,000. CLIENT PLANNED ACTION: Amy Cooper, VP of Operations and Aaron Hancey, Interim CFO will establish quality reviewing and approval processes so proper reporting can be done effectively and timely. CLIENT RESPONSIBLE PARTY: John Sheehan, CEO COMPLETION DATE: September 22, 2023
View Audit 26287 Questioned Costs: $1
Mecklenburg County
NC
Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
U.S. Department of Treasury Pass-through Entity: N.C. Pandemic Recovery Office Program Name: Emergency Rental Assistance Federal Assistance Listing Number 21.023 ...
U.S. Department of Treasury Pass-through Entity: N.C. Pandemic Recovery Office Program Name: Emergency Rental Assistance Federal Assistance Listing Number 21.023 Eligibility and Reporting Non-Material Non-Compliance Finding 2022-005 Corrective Action Plan: Mecklenburg County Finance has implemented a process in which all Federal Agency reports are reviewed and approved by the Deputy Finance Director prior to submission. Furthermore, documentation of the approval will be retained by the department. Person responsible: David Boyd, Chief Financial Officer Estimated date of completion: June 30, 2023
View Audit 21439
Mecklenburg County
NC
Subrecipient Monitoring Eligibility Matching / Level of Effort / Earmarking
Department of Agriculture Pass-through Entity: North Carolina Department of Health and Human Services Program Name: Supplemental Nutrition Assistance Program Federal Assistance Listing Number: 10.561 ...
Department of Agriculture Pass-through Entity: North Carolina Department of Health and Human Services Program Name: Supplemental Nutrition Assistance Program Federal Assistance Listing Number: 10.561 Non-Material Non-Compliance - Eligibility Finding 2022-004 Corrective Action Plan: I. Training a. The Quality and Training unit within the Economic Services Division (ESD) will review the findings and create and deliver training to staff that determine SNAP eligibility and their supervisors and managers to address the specific errors identified during this audit, including but not limited to appropriate documentation of the completed and signed DSS-8207 or electronically generated ePASS application. This training will be delivered by the end of the third quarter of fiscal year 2023. b. NC FAST Certification for Core Functions and Level One FNS policy is required by NC DHHS and completed in the NC FAST Learning Gateway for all staff that determine SNAP eligibility. This is a staggered process initiated by NC DHHS. Mecklenburg County began this process in September 2021 with all new hires obtaining NC FAST Certification within 90 days of their hire. Existing staff that determine SNAP eligibility were enrolled in January 2022 and will complete this training within 18 months to meet all state requirements. c. In December 2022 Sr. Quality & Training Specialists were realigned to provide direct policy support to assigned teams. The assignment of specific Sr. Quality and Training Specialists to work directly with certain teams will enhance the relationship between Q&T, Eligibility staff and their Supervisors, with the goal of improving quality and timeliness of work. This realignment will more easily enable Sr. Quality & Training staff to correct errors identified through the second party review process and share those findings with the worker and their Supervisor for learning and accountability purposes. d. Managers will review quality sampling results with supervisors quarterly to follow up on errors addressed, trainings completed and progress with individual Corrective Action Plans. II. Process Improvement - A new Quality Assurance team will be created to validate the second party review process across all DSS divisions. This process will involve sampling records that have gone through the second party review process at the divisional level to ensure the review was accurate and that any errors were corrected. This team will also align second party review findings to audit findings to determine if training or process improvement strategies may improve quality. The team should be hired and standard operating procedures drafted during the 4th quarter of FY23. Person responsible: Jim Wright, Sr. Social Services Manager Ellese Massey, Social Services Manager Estimated date of completion: June 30, 2023
View Audit 21439
Finding 21285 (2022-002)
Material Weakness 2022
Mecklenburg County
NC
Questioned Costs Internal Control / Segregation of Duties Subrecipient Monitoring
U.S. Department of Health and Human Services Pass-through Entity: North Carolina Department of Health and Human Services Program Name: Medical Assistance Federal A...
U.S. Department of Health and Human Services Pass-through Entity: North Carolina Department of Health and Human Services Program Name: Medical Assistance Federal Assistance Listing Number: 93.778 Material Weakness and Non-Material Non-Compliance - Eligibility Finding 2022-002 Corrective Action Plan: I. Training a. The Quality and Training unit within the Economic Services Division (ESD) will review the findings and create and deliver training to staff that determine Medicaid eligibility and their supervisors and managers to address the specific errors identified during this audit, including but not limited to completing exparte determinations for eligibility when SSA terminates SSI eligibility, sending the 5097 to verify self-attest wages, properly documenting and reacting to IV-D non-cooperation, correct verification and documentation, and performing the required electronic verifications to complete an application or review. This training will be delivered by the end of the third quarter of fiscal year 2023. b. NC FAST Certification for Core Functions and Level One Medicaid policy is required by NC DHHS and completed in the NC FAST Learning Gateway for all staff that determine Medicaid eligibility. This is a staggered process initiated by NC DHHS. Mecklenburg County began this process in September 2021 with all new hires obtaining NC FAST Certification within 90 days of their hire. Existing staff that determine Medicaid eligibility were enrolled in January 2022 and will complete this training within 18 months to meet all state requirements. II. Process Improvement Strategies a. The division is continuing to hire Eligibility Specialist positions that will manage Medicaid cases. These added resources will help alleviate current workload challenges faced by existing staff and allow for a more thorough review of work being completed. b. In December 2022 Sr. Quality & Training Specialists were realigned to provide direct policy support to assigned teams. The assignment of specific Sr. Quality and Training Specialists to work directly with certain teams will enhance the relationship between Q&T, Eligibility staff and their Supervisors, with the goal of improving quality and timeliness of work. This realignment will more easily enable Sr. Quality & Training staff to correct errors identified through the second party review process and share those findings with the worker and their supervisor for learning and accountability purposes. c. A new Quality Assurance team will be created to validate the second party review process across all DSS divisions. This process will involve sampling records that have gone through the second party review process at the divisional level to ensure the review was accurate and that any errors were corrected. This team will also align second party review findings to audit findings to determine if training or process improvement strategies may improve quality. The team should be hired and standard operating procedures drafted by the 4th quarter of FY23. Ill. Quality Sampling and Accountability a. The Quality and Training Unit will complete monthly quality sampling for Medicaid. Error trends will be shared with the managers and their supervisors, who will work collaboratively with Quality & Training staff to coordinate appropriate strategies to train and coach staff to mitigate errors moving forward. b. Supervisors will review specific quality sampling results with their staff. The supervisor will, when necessary and appropriate, address continued errors using an individual Corrective Action Plan with the worker to include refresher training, additional second party review and/or initiating the formal documentation process. c. Managers will review quality sampling results with supervisors quarterly to follow up on errors addressed, trainings completed and progress with individual Corrective Action Plans. Person responsible: Jim Wright, Sr. Social Services Manager Ellese Massey, Social Services Manager Estimated date of completion: June 30, 2023
View Audit 21439 Questioned Costs: $1
Finding 21281 (2022-003)
Significant Deficiency 2022
Mecklenburg County
NC
Subrecipient Monitoring Eligibility Significant Deficiency
U.S. Department of Health and Human Services Pass-through Entity: North Carolina Department of Health and Human Services Program Name: Temporary Assistance for Needy Families Federal Assistance Listing Number: 93.558 ...
U.S. Department of Health and Human Services Pass-through Entity: North Carolina Department of Health and Human Services Program Name: Temporary Assistance for Needy Families Federal Assistance Listing Number: 93.558 Significant Deficiency - Eligibility Finding 2022-003 Corrective Action Plan: I. Quality Sampling and Accountability a. In December 2022 Sr. Quality & Training Specialists were realigned to provide direct policy support to assigned teams. The assignment of specific Sr. Quality and Training Specialists to work directly with certain teams will enhance the relationship between Q&T, Eligibility staff and their Supervisors, with the goal of improving quality and timeliness of work. This realignment will more easily enable Sr. Quality & Training staff to correct errors identified through the second party review process and share those findings with the worker and their Supervisor for learning and accountability purposes. b. The Quality and Training Unit will complete monthly quality sampling for TANF. Error trends will be shared with the managers and their supervisors, who will work collaboratively with Quality & Training staff to coordinate appropriate strategies to train and coach staff to mitigate errors moving forward. c. Supervisors will review specific quality sampling results with their staff. The supervisor will, when necessary and appropriate, address continued errors using an individual Corrective Action Plan with the worker to include refresher training, additional second party review and/or initiating the formal documentation process. d. Managers will review quality sampling results with supervisors quarterly to follow up on errors addressed, trainings completed and progress with individual Corrective Action Plans II. Process Improvement - A new Quality Assurance team will be created to validate the second party review process across all DSS divisions. This process will involve sampling records that have gone through the second party review process at the divisional level to ensure the review was accurate and that any errors were corrected. This team will also align second party review findings to audit findings to determine if training or process improvement strategies may improve quality. The team should be hired and standard operating procedures drafted by 4th quarter of FY23. Person responsible: Jim Wright, Sr. Social Services Manager Ellese Massey, Social Services Manager Estimated date of completion: June 30, 2023
View Audit 21439
Finding 21262 (2022-002)
Material Weakness 2022
Tohono O'Odham Community College
AZ
Reporting Student Financial Aid Subrecipient Monitoring
TOCC RESPONSE TO 2022-002 Submission of Single Audit Reports (Material Weakness). We agree with the finding. To improve TOCC?s financial reporting process and ensure timely completion of our annual single report, the TOCC will take the following steps: 1. The Dean of Finance, Controller, and an add...
TOCC RESPONSE TO 2022-002 Submission of Single Audit Reports (Material Weakness). We agree with the finding. To improve TOCC?s financial reporting process and ensure timely completion of our annual single report, the TOCC will take the following steps: 1. The Dean of Finance, Controller, and an additional contracted expert are developing and implementing a project plan that outlines all necessary tasks and timelines for completion. That information will be used by the President and Administrative Council in a report to the Board of Trustees semi-annually; 2. The group will arrange regular check-ins and progress reviews to ensure that all tasks are on track. 3. TOCC will make more use of the Data Management System?s technology and automation tools to streamline the process of financial reporting, reduce the workload, and decrease potential for human error resulting from manual processes; 4. To ensure compliance with the latest financial regulations and requirements, administration will provide finance and accounting staff with needed training and professional development. 5. Additional accounting support has been and will be employed to review procedures and to assist with tasks as the need indicates. 6. TOCC?s adherence to this corrective action plan will ensure that the audit will be completed by the single audit deadline of March 31, 2024.
View Audit 19831
Finding 21259 (2022-001)
Significant Deficiency 2022
St. Clair County Housing Authority
IL
HUD Housing Programs Subrecipient Monitoring Eligibility
Finding 2022-001- Housing Choice Voucher Tenant Files - Eligibility- Internal Control over Tenant Files - Noncompliance and Significant Deficiency Housing Choice Voucher Program CFDA #14.871 Corrective Action Plan: 1) SCCHA will arrange for a thorough tenant file audit of existing HCVP files to d...
Finding 2022-001- Housing Choice Voucher Tenant Files - Eligibility- Internal Control over Tenant Files - Noncompliance and Significant Deficiency Housing Choice Voucher Program CFDA #14.871 Corrective Action Plan: 1) SCCHA will arrange for a thorough tenant file audit of existing HCVP files to determine whether there is a significant Incident of incorrect income projections and/or tenant rent calculations. The Initial audit will entail 230 HCVP files randomly sampled (approximately 10% of the program.) The file audit process will continue to include more randomly selected files as Indicated by the results of the initial audit. 2) SCCHA will Increase monitoring and review of HCVP files to increase accuracy and ensure compliance with regulatory and statutory requirements related to income projection and rent determinations. 3) Any staff members with rent calculation certifications older than ten years will be required to attend HCVP rent calculation training and pass the corresponding certification exam. Anticipated Completion Date: 1) Within six months; 2) Initiated within 60 days and on-going thereafter; 3) Within twelve months depending on third-party trainer availability Persons Responsible: Larry McLean, Executive Director; Pam Jackson, HCV Program Director; and Shanae Golliday, Program Integrity & Compliance Coordinator
View Audit 23389
Cooperative for Assistance and Relief Everywhere, Inc. (care)
GA
Subrecipient Monitoring Reporting § 200.170
Corrective Action Plan Finding no 2022-001 CARE USA Federal Funding Accountability and Transparency Act (FFATA) Compliance Background FFATA is a federal law intended to hold the government accountable and reduce wasteful spending. The law, codified under 2 CFR 170, requires that information on fede...
Corrective Action Plan Finding no 2022-001 CARE USA Federal Funding Accountability and Transparency Act (FFATA) Compliance Background FFATA is a federal law intended to hold the government accountable and reduce wasteful spending. The law, codified under 2 CFR 170, requires that information on federal awards, including subaward activities, be made available to the public through a website maintained by the Office of Management and Budget (OMB). Application and Requirements FFATA applies to all US Government (USG) grants, cooperative agreements and contracts managed by CARE as the prime recipient. Under FFATA, CARE must report any subgrant greater than or equal to $30,000 and any subsequent obligation increase through the FSRS.gov website by the end of the month following the month of the subaward. Compliance Issues Identified as part of the FY2022 Audit Based on the finding in the FY21 Single Audit corrective actions were implemented in FY22. The delays identified in the FY22 Single Audit occurred in the first six months of the fiscal year, before planned FY22 corrective actions were fully implemented. Root Causes The root causes for the delay in reporting the partner organizations (i.e., subrecipients) information with whom CARE works with is as follows: ? Failure by the partner organization to timely adhere to the FFATA requirements delineated in the partner funding agreement (PFA). ? Delay in and confusion by the partner about registering the organization in SAM.gov (a USG database) and system difficulties in obtaining a Unique Entity Identifier Number (UEI), through SAM.gov. Recommended Solutions by CARE Management Team by June 30, 2023 1. Award Management Solutions (AMS) team will: a. Issue additional guidance and notification to all CARE business units involved with FFATA compliance. b. Deliver refresher training for all CARE country offices and HQ units involved with FFATA compliance. c. Complete the terms of reference and initiate the development of an award management platform for COs and HQ units to manage the donor compliance reporting and administration across the organization. 2. CARE will implement preventative controls to reduce the risk of future non-compliance, including: a. Ensure that partners are aware of SAM.gov registration at the proposal development stage; require partners to submit the completed FFATA form before full execution of the PFAs and PFA modifications; and include the completed FFATA form in the approval process. b. AMS will review the PFA templates to include partner DUNS/UEIN and assign a field for a PFA reference number. c. SSC to modify the Project ID (PID) set-up form to include a DUNS/UEIN. d. SSC will strictly enforce the submission of the FFATA collection form before setting up a new PID for USG PFAs and for PFA obligation increases. SSC will continuously monitor for compliance and notify the CARE Country Director of non-compliance instances, copying in the Regional Director (HQ Technical Director for non-CARE USA COs), VP IPO (or VP Program Strategy & Impact) the CFO and the AVP AMS. A Key Performance Indicator (KPI) on donor reporting timeliness will be included on the Country Director KPI dashboard. Repeated instances of non-compliance will be considered a personnel performance issue with the CARE Country Director or a contractual performance issue with the non-CARE USA CO. 3. SSC will monitor: (i) first tier partner funding spending against obligation under USG awards to anticipate potential modifications; (ii) USG awards spending and set-up in the system; and (iii) the completeness of USG awards and PFA documents. SSC will provide a monitoring report to AMS. AMS will spot check the report and provide a response to SSC on non-compliance issues identified and recommended corrective actions. AMS will escalate concerns on gaps identified to the CFO. Responsible Contact: ? Jason Zeno, CARE USA, AVP Grants, Contracts & Donor Compliance, email: jason.zeno@care.org
View Audit 17958
Finding 21196 (2022-002)
Significant Deficiency 2022
Maine Maritime Academy
ME
Matching / Level of Effort / Earmarking Subrecipient Monitoring Allowable Costs / Cost Principles
Finding 2022-002: Education Stabilization Fund, COVID-19 ? Higher Education Emergency Relief Fund Institutional Portion ? Earmarking Name of Contact Person: Richard Rosen, Vice President for Financial and Institutional Services Corrective Action Plan: The Academy will review the earmarking requ...
Finding 2022-002: Education Stabilization Fund, COVID-19 ? Higher Education Emergency Relief Fund Institutional Portion ? Earmarking Name of Contact Person: Richard Rosen, Vice President for Financial and Institutional Services Corrective Action Plan: The Academy will review the earmarking requirements, document the Academy?s reasoning for allocation of the funds, and follow-up with the U.S. Department of Education to ensure that the Academy is complying with the applicable provisions of the award. Planned Completion Date: September 2023
View Audit 23362
Finding 21167 (2022-001)
Significant Deficiency 2022
Independent School District 701
MN
Internal Control / Segregation of Duties Subrecipient Monitoring
Actions Planned - The school district has implemented a plan to eliminate this finding for federal programs by distributing duties, and adding additional oversite. Program managers are assigned to monitor and give oversight approval for federal fund expenses and budgets. Program managers sign off on...
Actions Planned - The school district has implemented a plan to eliminate this finding for federal programs by distributing duties, and adding additional oversite. Program managers are assigned to monitor and give oversight approval for federal fund expenses and budgets. Program managers sign off on all receipts and disbursements. Monthly reports will be given to program managers to assist in the oversight. The Special Education Director acts as program manager for special ed funds, a Principal acts as program manager for Title funds, and the Superintendent acts as program manager for all other federal funds. Request for reimbursement and receipting is completed by the Administrative Assistant with oversight by the Business Manager and Superintendent. The key action to eliminate inadequate segregation of duties is developing strong controls over the review and approval of adjusting journal entries. This involves detailed review by the program manager and the Superintendent. Adjusting journal entries are discussed and signed off on each month to timely detect misstatements. Official Responsible - Business Manager and Superintendent of Schools Planned Completion Date - December 30th, 2022 Disagreement with Finding - None - ISD #701 - Hibbing concurs with the finding. Plan to Monitor - The District is aware of the situation and will monitor, as it deems appropriate. Monitoring will include educating program managers to provide additional oversight for the interim and year-end reporting.
View Audit 21664
Finding 21162 (2022-002)
Significant Deficiency 2022
Green County
WI
Procurement, Suspension & Debarment Subrecipient Monitoring
Finding 2022-002 AL No. 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds Federal Agency U.S. Department of Treasury Pass-through Agency Not applicable Award Number / Year Not applicable Department Green County Department of Finance Criteria: The Uniform Guidance requ...
Finding 2022-002 AL No. 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds Federal Agency U.S. Department of Treasury Pass-through Agency Not applicable Award Number / Year Not applicable Department Green County Department of Finance Criteria: The Uniform Guidance require that prior to entering into subawards and contracts with award funds, recipients must verify that such contractors and sub recipients are not suspended, debarred or otherwise excluded pursuant to 31 CFR section 19.300. Condition/Context: During testing, it was noted that the County could not provide evidence this verification had been completed for the two vendors tested. The sample was not statistically valid. Cause: The County did not have evidence verification was completed. Questioned Costs: None noted. Effect: The County could conduct business with a vendor who is suspended or barred. Recommendation: We recommend the County create a procedure that includes one of the following ways to complete this verification. 1. checking the System for Award Management Exclusions maintained by the General Services Administration and available at SAM.gov. Note: The OMB guidance at 2 CFR Part 180 and agency implementing regulations still refer to the SAM Exclusions as the Excluded Parties List System, 2. collecting a certification from the entity, or 3. adding a clause or condition to the covered transaction with that entity, 2 CFR section 180.300. Corrective Action Plan: The County has established the process of doing the System for Award Management validation and attaching screen shots of the results to each vendor. Contracts are reviewed by Corporation Counsel and they determine if the clause should be added. Regardless, they are still validated by SAM.
View Audit 23054
Finding 21148 (2022-003)
Significant Deficiency 2022
Pierce County
WA
Subrecipient Monitoring Allowable Costs / Cost Principles
Finding ref number: 2022-003 Finding caption: The County did not have adequate internal controls for ensuring compliance with federal subrecipient monitoring requirements. Name, address, and telephone of Pierce County?s contact person: Thomas Taylor 950 Fawcett Ave., Suite 100 Tacoma, WA 98402 253-7...
Finding ref number: 2022-003 Finding caption: The County did not have adequate internal controls for ensuring compliance with federal subrecipient monitoring requirements. Name, address, and telephone of Pierce County?s contact person: Thomas Taylor 950 Fawcett Ave., Suite 100 Tacoma, WA 98402 253-798-7577 Corrective action the auditee plans to take in response to the finding: Pierce County has taken steps to improve contracting oversight procedures for 2023 so that contracts with subrecipients will contain the required elements. Anticipated date to complete the corrective action: September 1, 2023
View Audit 21681
Finding 21142 (2022-001)
Material Weakness 2022
Pierce County
WA
Subrecipient Monitoring Allowable Costs / Cost Principles Internal Control / Segregation of Duties
Finding ref number: 2022-001 Finding caption: The County had inadequate internal controls for ensuring compliance with federal reporting and ERA Funds Reallocation requirements. Name, address, and telephone of Pierce County?s contact person: Thomas Taylor 950 Fawcett Ave., Suite 100 Tacoma, WA 98402...
Finding ref number: 2022-001 Finding caption: The County had inadequate internal controls for ensuring compliance with federal reporting and ERA Funds Reallocation requirements. Name, address, and telephone of Pierce County?s contact person: Thomas Taylor 950 Fawcett Ave., Suite 100 Tacoma, WA 98402 253-798-7577 Corrective action the auditee plans to take in response to the finding: Pierce County has streamlined reporting procedures for 2023 so that documentation, related date, and reconciliations are retained in a dedicated file. As a result, County staff will be able to more readily provide information as requested and reporting accuracy will be improved. Anticipated date to complete the corrective action: September 1, 2023
View Audit 21681
Finding 21139 (2022-002)
Significant Deficiency 2022
Pierce County
WA
Questioned Costs Matching / Level of Effort / Earmarking Subrecipient Monitoring
Finding ref number: 2022-002 Finding caption: The County did not have adequate internal controls for ensuring compliance with federal match requirements. Name, address, and telephone of Pierce County?s contact person: Thomas Taylor 950 Fawcett Ave., Suite 100 Tacoma, WA 98402 253-798-7577 Corrective...
Finding ref number: 2022-002 Finding caption: The County did not have adequate internal controls for ensuring compliance with federal match requirements. Name, address, and telephone of Pierce County?s contact person: Thomas Taylor 950 Fawcett Ave., Suite 100 Tacoma, WA 98402 253-798-7577 Corrective action the auditee plans to take in response to the finding: County staff have already worked with the U.S. Department of Housing and Urban Development to bring contracts with match requirements into compliance and to implement internal controls so that adequate information will be reviewed and retained. Anticipated date to complete the corrective action: September 1, 2023
View Audit 21681 Questioned Costs: $1
Finding 21030 (2022-001)
Significant Deficiency 2022
Lehigh University
PA
Subrecipient Monitoring § 200.332 § 200.500 § 200.501 § 200.513 § 200.521
Finding 2022-001 Federal Agency: Various Program Name: Research and Development Cluster Assistance Listing Number: Various Federal Award Year: Programs active between July 1, 2021 ? June 30, 2022 Compliance requirement: Subrecipient Monitoring Finding Type: Significant Deficiency The Office ...
Finding 2022-001 Federal Agency: Various Program Name: Research and Development Cluster Assistance Listing Number: Various Federal Award Year: Programs active between July 1, 2021 ? June 30, 2022 Compliance requirement: Subrecipient Monitoring Finding Type: Significant Deficiency The Office of Research and Sponsored Programs lost both its primary and secondary resources responsible for subrecipient monitoring in July 2020 and June 2021. The University could not replace them immediately due to a hiring freeze during the Covid pandemic. A full time Subaward Coordinator was hired in December 2021. The Subaward Coordinator has operationalized all tasks associated with Subrecipient Monitoring as identified in the Uniform Guidance as well as in accordance with Lehigh policies, procedures and internal controls. The review of current active subawards has been completed, including all single audits for fiscal year 2022, with no findings for any of Lehigh?s subawards. The Subaward Coordinator continues to monitor for the posting of these remaining reports on a weekly basis in order to complete the review of subrecipient single audit reports on a timely basis. We are confident with the full-time focus of the Subaward Coordinator and the enhancements to our subrecipient monitoring processes and controls that this finding is fully remediated. Name of contact person: Cynthia Kane, Assistant Vice Provost, Office of Research and Sponsored Programs. Completion date: May 31, 2022
View Audit 21643
Finding 21026 (2022-003)
Significant Deficiency 2022
Municipality of Cayey
PR
Reporting Subrecipient Monitoring
COMMONWEALTH OF PUERTO RICO AUTONOMOUS MUNICIPALITY OF CAYEY Corrective Action Plan For the Fiscal Year Ended June 30, 2022 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditin...
COMMONWEALTH OF PUERTO RICO AUTONOMOUS MUNICIPALITY OF CAYEY Corrective Action Plan For the Fiscal Year Ended June 30, 2022 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Uniform Guidance Audit Period: July 1, 2021 ? June 30, 2022 Fiscal Year: 2021-2022 Principal Executive: Hon. Rolando Ortiz Velazquez, Mayor Contact Person: Mrs. Eunice Diaz, Finance and Budget Director Phone: (787) 738-3211 Original Finding Number: 2022-003 Statement of Concurrence or Non concurrence: We concur with the finding. Corrective Action:During the evaluated period, the Abila MIP Fund Accounting Software System was not available, so the Rock Solid System was used for federal reporting, as a corrective action, ACUDEN was requested to establish a clause in the fund delegation contract with the authorization of the use of the Rock Solid accounting system. This clause was included in the contract 2023-001904 for the 2023-2024 fiscal year. Implementation Date: During fiscal year 2023-2024. Responsible Person: Mrs. Idenisse Diaz Head Start Program Director See Corrective Action Plan for chart/table.
View Audit 22694
Finding 21004 (2022-001)
Significant Deficiency 2022
Octorara Area School District
PA
School Nutrition Programs Subrecipient Monitoring Cash Management
U.S. Department of Agriculture: Octorara Area School District respectfully submits the following corrective action plan for the year ended June 30, 2022: Name and address of independent public accounting firm: Herbein + Company, Inc. 2763 Century Boulevard Reading, PA 19610 Audit Period: Year end...
U.S. Department of Agriculture: Octorara Area School District respectfully submits the following corrective action plan for the year ended June 30, 2022: Name and address of independent public accounting firm: Herbein + Company, Inc. 2763 Century Boulevard Reading, PA 19610 Audit Period: Year ended June 30, 2022 Anticipated Completion Date: December 31, 2022 Contact Person: Jeff Curtis, Business Manager Finding - Federal Award Findings and Questioned Costs 2022-001 ALLOWABLE ACTIVITIES - SIGNIFICANT DEFICIENCY Federal Program Child Nutrition Cluster COVID-19 - National School Lunch Program ALN 10.555; passed through the Pennsylvania Departments of Education and Agriculture; Grant Period 7/1/21-6/30/22 COVID-19 - School Breakfast Program ALN 10.553; passed through the Pennsylvania Department of Education; Grant Period 7/1/21-6/30/22 Criteria Title 7 CFR 210 covers the reimbursement process under the Child Nutrition Cluster. It requires the submission of claims for reimbursement that include the number of reimbursable meals served by category and type during the period (generally a month) covered by the claim. As a subrecipient of funds passed through the Pennsylvania Department of Education (PDE), Octorara Area School District must submit monthly claim forms to PDE, which include the number of reimbursable meals served by category (free, reduced, paid) and type (breakfast, lunch). Condition/Cause The District manually inputs the amount of meals served by location into a spreadsheet in order to obtain totals to type into the monthly claim reimbursement form. A data input error, failing to include a location in the spreadsheet for certain days, led to an incorrect number of meals reported on one claim report from our sample. Controls in place over claim reporting did not detect and correct this error before submission. Effect As a result of the claim report not being filed accurately, the District lost approximately $730 of federal subsidies that would have been received if the correct meal count was used. Questioned Costs Less than $25,000 Context We examined 4 of the monthly reimbursement claim reports submitted during the year by the District and noticed the deviations noted above in one of those reports. Total subsidy revenue for the District for the year ended June 30, 2022 was $981,173. Had the District filed an accurate claim report for the month noted above, subsidy revenue would have been $981,903. The lost revenue is 0.074% of total federal subsidy revenue for the year. No statistical sampling was used in our testing. Repeat Finding No. Recommendation We recommend that the District revisit the current procedure for verifying accuracy of meal counts prior to claim submission for areas where the control could be strengthened. The review should include comparison of the report to meal count reports for all locations to verify accuracy. The review should also include a comparison to prior monthly reports for reasonableness. We recommend that the reviewer initial the report draft or otherwise maintain support of this review. Management Response The Food Service management team will enhance their current procedure to include the recommendations listed in this corrective action plan. Meal count hard copy reports by location will be submitted to the Food Service Supervisor each month to be tallied and compared to the meal count summary reports in the PrimeroEdge management system. The Supervisor will also confirm that hard copy reports are received for each group of students at each location and will initial the reports after the review. After confirmation from the Supervisor, that all locations are accounted for and the totals are correct, The Food Service Director will review the reports to ensure that the total meal counts are reasonable by comparing the reports to prior monthly reports adjusted for differences in the number of days in each month. Jeff Curtis, Business Manager
View Audit 21809
Finding 20972 (2022-005)
Significant Deficiency 2022
Anne Arundel County Food Bank, Inc.
MD
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.214
Views of Responsible Officials and Planned Corrective Actions: In December 2021, the Organization?s Board of Directors approved and adopted a procurement policy for the organization. The organization acknowledges that there is an opportunity for improvement of this policy, specifically to address ...
Views of Responsible Officials and Planned Corrective Actions: In December 2021, the Organization?s Board of Directors approved and adopted a procurement policy for the organization. The organization acknowledges that there is an opportunity for improvement of this policy, specifically to address suspension and debarment, and to establish procedures to ensure that purchases and subawards made under covered transactions are not made to parties that are suspended or debarred. Management has created a Vendor Monitoring Tracking spreadsheet and effective November 1, 2022, this spreadsheet will be maintained by the Bookkeeper to document that new and existing vendors are monitored to verify that the vendor is not debarred, suspended, or otherwise excluded or ineligible for participation in Federal assistance programs or activities. Vendor status will be verified before using a new vendor and on an annual basis for existing vendors. Documentation of findings will be copied, saved, and retained. On at least a quarterly basis, Management will review the vendor monitoring tracking spreadsheet and documentation of findings. The Organization?s procurement policy will be updated by November 1, 2022, to reflect the adoption of this procedure to address suspension and debarment.
View Audit 22784
Finding 20960 (2022-001)
Material Weakness 2022
Ocosta School District No. 172
WA
Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions
Ocosta School District No. 172 September 1, 2021 through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Pr...
Ocosta School District No. 172 September 1, 2021 through August 31, 2022 This schedule presents the corrective action planned by the District 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 District did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Carrie Forest 2580 Montesano Street S. Westport, WA 98595 360-268-9125 Corrective action the auditee plans to take in response to the finding: Ocosta School District did not complete the required documentation to ensure prevailing wage was paid. We did not collect weekly certified payroll reports. Moving forward, before any project begins staff will be reminded of all federal requirements. Ocosta School District will train staff on federal program requirements. Staff will be instructed what the expectations are for the contractors. They will be directed to have the appropriate time sheets available to give to the contractor, explain that weekly payroll reports will be completed and certified. Anticipated date to complete the corrective action: Ongoing
View Audit 22064
Limestone Senior Housing D/b/a Branch Creek Apartments
AL
Subrecipient Monitoring HUD Housing Programs Reporting § 200.512
2022-001- Noncompliance with Single Audit Submission Requirements Condition: Organization did not submit their Single Audit reporting package and data collection form to the Federal Audit Clearinghouse (FAC) for FY 2021. Corrective Action Planned: Organization has been in communication with pre...
2022-001- Noncompliance with Single Audit Submission Requirements Condition: Organization did not submit their Single Audit reporting package and data collection form to the Federal Audit Clearinghouse (FAC) for FY 2021. Corrective Action Planned: Organization has been in communication with predecessor auditor to submit fiscal year 2021 single audit. Additionally, the Organization will implement a new control procedure to ensure Single Audit reporting package and data collection form are submitted timely to FAC. Person(s) responsible for corrective action: Rex Snyder, Chief Accounting Officer Telephone: (205) 639-5125 Anticipated Completion Date: Organization has been in communication with predecessor auditor to submit fiscal year 2021 before fiscal year 2022 is submitted. Management company to implement new control procedure before end of fiscal year 2023.
View Audit 21641
Dolton School District 149
IL
Reporting Subrecipient Monitoring
Condition: The District did not comply with the requirements of filing quarterly reports by the due dates set by ISBE. Plan: The District will establish procedures in order to assure that reports are submitted to ISBE on a timely manner. Anticipated Date of Completion: 6/30/2023. Name of Contact Per...
Condition: The District did not comply with the requirements of filing quarterly reports by the due dates set by ISBE. Plan: The District will establish procedures in order to assure that reports are submitted to ISBE on a timely manner. Anticipated Date of Completion: 6/30/2023. Name of Contact Person: Dr. Maureen M. White, Superintendent. Management Response: The District will establish procedures for internal controls that will assure that we submit quarterly reports 15 days prior to the due date. The Business Manager will be responsible to certify to the Superintendent that these timelines have been achieved. In the event that the timelines are not met, the Superintendent will notify the Board of Education.
View Audit 22023
Dolton School District 149
IL
Reporting Subrecipient Monitoring
Condition: The School District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE. Plan: The District will establish procedures in order to assure that reports are submitted to ISBE on a timely manner. Anticipated Date of Completion: 6/30/2023. Na...
Condition: The School District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE. Plan: The District will establish procedures in order to assure that reports are submitted to ISBE on a timely manner. Anticipated Date of Completion: 6/30/2023. Name of Contact Person: Dr. Maureen M. White, Superintendent. Management Response: The District will establish procedures for internal controls that will assure that we submit quarterly reports 15 days prior to the due date. The Business Manager will be responsible to certify to the Superintendent that these timelines have been achieved. In the event that the timelines are not met, the Superintendent will notify the Board of Education.
View Audit 22023
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