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Corrective Action Plans

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Finding 21760 (2022-001)
Material Weakness 2022
Clayton Ridge Community School District
IA
School Nutrition Programs Internal Control / Segregation of Duties Subrecipient Monitoring
2022-001 The District has insufficient segregation of duties over the receipts and disbursements process. See response and corrective action plan at 2022-001.
2022-001 The District has insufficient segregation of duties over the receipts and disbursements process. See response and corrective action plan at 2022-001.
View Audit 27497
Finding 21726 (2022-001)
Significant Deficiency 2022
The Halo Trust (usa), Inc.
DC
Subrecipient Monitoring
All Federal Funding Accountability and Transparency (FFATA) reporting has now been updated in line with requirements. For future periods, the submission of the reports is scheduled into the standard work plan of the Government Affairs Team at the HALO Trust USA. Name of responsible official: Chris...
All Federal Funding Accountability and Transparency (FFATA) reporting has now been updated in line with requirements. For future periods, the submission of the reports is scheduled into the standard work plan of the Government Affairs Team at the HALO Trust USA. Name of responsible official: Chris Whatley, Executive Director, (202) 331-1266
View Audit 26826
Finding 21721 (2022-001)
Significant Deficiency 2022
Southern Illinois Healthcare Enterprises, Inc.
IL
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties
Finding: In the report submitted to the Health Resources & Services Administration (HRSA) PFR Reporting Portal for reporting Period 1 for Southern Illinois Hospital Services (SIHS), the Corporation indicated that SIHS is the parents of Southern Illinois Medical Services (SIMS), and that SIHS is repo...
Finding: In the report submitted to the Health Resources & Services Administration (HRSA) PFR Reporting Portal for reporting Period 1 for Southern Illinois Hospital Services (SIHS), the Corporation indicated that SIHS is the parents of Southern Illinois Medical Services (SIMS), and that SIHS is reporting on SIM's general distribution payments. The SIHS PFR report for Period 1 included the revenue form SIMS in the lost revenue calculations. SIMS also submitted a report to HRSA in the PFR portal for Period 1 targeted distributions under SIMS's TIN. The SIMS lost revenue calculation included the same SIMS revenue that was reported by SIHS. Corrective Actions Taken or Planned: Name of person responsible for corrective action: Warren Ladner Title: Vice President/CFO/Treasurer. There will be a review process put into place in which 2 individuals will be involved in the collection and submission of data into the PRF portal. The review will include all back-up files used for summarizing the data as well as source documents as applicable. As the final step, once data is input into the portal by the person responsible for submission, it will be saved and put into format so that the separate reviewer can verify its accuracy prior to final submission to HRSA. Expected completion date: The corrective action plan is expected to be completed by September 30, 2022.
View Audit 20122
Finding 21720 (2022-002)
Significant Deficiency 2022
The Conservation Fund, A Nonprofit Corporation & Affiliates
VA
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.317 § 200.327
Finding 2022-002: Procurement and Suspension and Debarment Audit Finding: During testing for the Fund?s controls on compliance over procurement and suspension and debarment, the Fund could not provide a procurement policy that is in compliance with prescribed standards in the Uniform Guidance. Ad...
Finding 2022-002: Procurement and Suspension and Debarment Audit Finding: During testing for the Fund?s controls on compliance over procurement and suspension and debarment, the Fund could not provide a procurement policy that is in compliance with prescribed standards in the Uniform Guidance. Additionally, suspension and debarment verifications were not performed prior to entering a covered transaction. Corrective Action Plan: While The Conservation Fund?s current practice includes procuring goods and services only from reputable vendors, the Fund agrees that its procurement procedures should be strengthened. By August 2023, an update of the procurement policy will be completed to reflect all aspects of the requirements of the Uniform Guidance, and the Fund will implement steps to screen vendors for suspension and debarment. Person(s) responsible for implementation of the corrective action plan: Monica A. Garrison, Senior Vice President Finance & Treasurer. Hillina Fetehawoke, Director of Accounting & Financial Reporting.
View Audit 22662
Finding 21709 (2022-004)
Material Weakness 2022
Shelby County
IN
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.214 § 200.303
FINDING 2022-004 Contact Person Responsible for Corrective Action: Amy L. Glackman Contact Phone Number: 317-392-6310 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Control procedures will be put into place effective immediately. The Auditor will ve...
FINDING 2022-004 Contact Person Responsible for Corrective Action: Amy L. Glackman Contact Phone Number: 317-392-6310 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Control procedures will be put into place effective immediately. The Auditor will verify that all vendors are not suspended, debarred, or otherwise excluded and verify this has been done by the Deputy Auditor. Anticipated Completion Date: May 15, 2023
View Audit 19316
Finding 21646 (2022-001)
Material Weakness 2022
Stevenson-Carson School District No. 303
WA
Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions
This schedule presents the corrective action the District is planning to take for findings included 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 Guid...
This schedule presents the corrective action the District is planning to take for findings included 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 Davis-Bacon Act (prevailing wage rate) requirements. Name, address, and telephone of District contact person: Kathy McKee, Business Manager 350 N.W. Bulldog Drive Stevenson, WA 98648-0850 (509) 427-5674 Corrective action the auditee plans to take in response to the finding: All parties contracting services will receive training on prevailing wage compliance. The business manager will review and ensure the requirements are being met. Anticipated date to complete the corrective action: Correction initiated February 2023
View Audit 28277
Senior Nutrition Program of San Luis Obispo County
CA
Subrecipient Monitoring
Findings- Federal Award Audit. Department of Health and Human Services.2022-001 Nutrition Services Assistance Listing Number 93.045. See Finding 2022-001. Recommendation: All procedures and policies that are exercised in the accounting function should be written in an accounting manual. Action Taken...
Findings- Federal Award Audit. Department of Health and Human Services.2022-001 Nutrition Services Assistance Listing Number 93.045. See Finding 2022-001. Recommendation: All procedures and policies that are exercised in the accounting function should be written in an accounting manual. Action Taken: Laura Edwards and Diane Stevens of Senior Nutrition Program compiled a Finance Policy detailing company financial policies and procedures.
View Audit 19049
Montgomery County, Maryland
MD
Subrecipient Monitoring § 200.331
Finding 2022-002 Planned Corrective Action: Montgomery County concurs with the finding. Based on the information included in 2 CFR ? 200.331 through 2 CFR ? 200.333, the Department of Finance will produce a written communication that outlines the requirements and responsibilities related to subreci...
Finding 2022-002 Planned Corrective Action: Montgomery County concurs with the finding. Based on the information included in 2 CFR ? 200.331 through 2 CFR ? 200.333, the Department of Finance will produce a written communication that outlines the requirements and responsibilities related to subrecipient disclosures and monitoring. The requirements and responsibilities will further be discussed in a targeted training session, to include the County?s Department of Health and Human Services. Name of Contact Person: Michael Lee, General Accounting Manager Anticipated Completion Date: June 30, 2023
View Audit 27412
Montgomery County, Maryland
MD
Reporting Subrecipient Monitoring
Finding 2022-001 Planned Corrective Action: Montgomery County concurs with the finding. The County will update its existing processes and documentation over its reviews of grant awards to ensure Federal Funding Accountability and Transparency Act (FFATA) reporting requirements are addressed. The Co...
Finding 2022-001 Planned Corrective Action: Montgomery County concurs with the finding. The County will update its existing processes and documentation over its reviews of grant awards to ensure Federal Funding Accountability and Transparency Act (FFATA) reporting requirements are addressed. The County will also perform a one-time review of its existing Federal grants with subawards to ensure there are no additional FFATA reporting oversights. Name of Contact Person: Michael Lee, General Accounting Manager Anticipated Completion Date: June 30, 2023
View Audit 27412
Finding 21520 (2022-005)
Material Weakness 2022
Iroquois County, Illinois
IL
Questioned Costs Subrecipient Monitoring Reporting § 200.303
2022-005 Coronavirus State and Local Fiscal Recovery Funds ? Assistance Listing No. 21.027 ? Reporting Recommendation: We recommend the County strengthen its review procedures over reports and ensure the review is documented. Explanation of disagreement with audit finding: There is no disagreement w...
2022-005 Coronavirus State and Local Fiscal Recovery Funds ? Assistance Listing No. 21.027 ? Reporting Recommendation: We recommend the County strengthen its review procedures over reports and ensure the review is documented. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The American Rescue Plan Act annual report is completed by the Finance Manager. The annual report will then be taken to the finance committee for review and approval for submission. The fiscal year 2023 annual report will be requested for return in order to correct and will be implemented immediately. Name of the contact persons responsible for corrective action: Jill Johnson, Finance Manager, and Department Heads and Elected Officials Planned completion date for corrective action plan: March 31, 2024
View Audit 26346 Questioned Costs: $1
Finding 21499 (2022-002)
Material Weakness 2022
Mt. Hood Community College
OR
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties
All first-tier subawards will be submitted to FFATA reporting requirements and will be reviewed by the Associate Vice President of Financial and Auxiliary Services, or designee. The corrective action plan will be implemented beginning with the FY23 ACFR preparation on June 30, 2023.
All first-tier subawards will be submitted to FFATA reporting requirements and will be reviewed by the Associate Vice President of Financial and Auxiliary Services, or designee. The corrective action plan will be implemented beginning with the FY23 ACFR preparation on June 30, 2023.
View Audit 24635
Finding 21494 (2022-001)
Significant Deficiency 2022
17th Avenue Redi, A Nonprofit Corporation 101-11198
CO
Questioned Costs HUD Housing Programs Procurement, Suspension & Debarment
Statement of Condition 2022-001 (Assistance Listing No. 14.155): The Corporation did not make the required surplus cash deposit computed at March 31, 2021, in the amount of $12,264 within 90 days of fiscal year end. Recommendation: Management should implement a system to ensure the required deposi...
Statement of Condition 2022-001 (Assistance Listing No. 14.155): The Corporation did not make the required surplus cash deposit computed at March 31, 2021, in the amount of $12,264 within 90 days of fiscal year end. Recommendation: Management should implement a system to ensure the required deposit to the residual receipts is made within 90 days of fiscal year end. Action(s) taken or planned on the finding: Agreed. Management concurs with the finding and the auditor's recommendation. The Corporation made the required surplus cash deposit on August 3, 2022.
View Audit 20971 Questioned Costs: $1
Finding 21488 (2022-003)
Significant Deficiency 2022
Rfe/rl, Inc.
DC
Subrecipient Monitoring HUD Housing Programs Special Tests & Provisions
Views of Responsible Officials: RFE/RL Management fully agrees on the need to ensure our policies and procedures demonstrate adherence to the requirements of the Patriot Act. The process for new employee screening will be reviewed and modified to ensure documented compliance. New vendor and contract...
Views of Responsible Officials: RFE/RL Management fully agrees on the need to ensure our policies and procedures demonstrate adherence to the requirements of the Patriot Act. The process for new employee screening will be reviewed and modified to ensure documented compliance. New vendor and contractor screening is conducted and now fully documented during the initial procurement/contracting process in our Prague office. Additionally, RFE/RL has implemented a process for regular, automated Office of Foreign Asset Control (OFAC) screening of all vendors in FY23. A similar process for regular, automated System Award Management (SAM) screening is in process. Once implemented, these systems will ensure that all vendors on RFE/RL?s supplier list will be reviewed annually.
View Audit 19732
Finding 21442 (2022-004)
Significant Deficiency 2022
Solano Community College District
CA
Questioned Costs Student Financial Aid Subrecipient Monitoring § 200.303
U.S. Department of Education 2022-004: Student Financial Assistance Cluster ? 240 Days Outstanding Check ? Assistance Listing Number: Various Recommendation: We recommend the College to update its procedures and procedures for processing and monitoring refund checks to ensure compliance with the Tit...
U.S. Department of Education 2022-004: Student Financial Assistance Cluster ? 240 Days Outstanding Check ? Assistance Listing Number: Various Recommendation: We recommend the College to update its procedures and procedures for processing and monitoring refund checks to ensure compliance with the Title IV requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: During the 2021-22 aid year, the financial aid and fiscal services departments have been working hard together to clean up and streamline the process by which we handle stale-dated ?financial aid checks? (Title-IV funds processed through BankMobile) as well as ?student refund checks? (non-Title IV funds processed through our district office). In our review, we found that three students had Title IV aid incorrectly processed as ?student refund checks? whose initial disbursement date was more than 240 days before the date of discovery. As a result, we reported those checks to the auditors when asked for outstanding Title IV checks. We have taken the following actions in response to this item: ? We have developed a ?Time Out / Reversal? workgroup that includes members of both the financial aid and fiscal services department to ensure that reissuance of checks does not occur automatically (pre-existing, but this workgroup allows us to address this issue). ? We have trained the workgroup members specifically on the importance of the 240 day limit. Implemented by September 2022. ? We continue to improve the communication between the financial aid and fiscal services. department. We currently hold meetings every two weeks to bring up any common issues and solve problems related to the administration. Implemented by September 2022. Name(s) of the contact person(s) responsible for corrective action: Alysa Borelli, Dean of Enrollment and Student Services. Planned completion date for corrective action plan: The corrective action plan was implemented by August of 2022.
View Audit 62600 Questioned Costs: $1
Finding 21414 (2022-005)
Significant Deficiency 2022
School District of the City of St. Louis
MO
Special Tests & Provisions Subrecipient Monitoring Cash Management
Finding 2022-005 Personnel Responsible For Corrective Action: Cheryl Vannoy, Deputy Superintendent, Accountability, Data & Technology Services Anticipated Completion Date: June 30, 2023 Corrective Action Plan: The Information Technology Department will schedule a call with the ECF consultant, the Fi...
Finding 2022-005 Personnel Responsible For Corrective Action: Cheryl Vannoy, Deputy Superintendent, Accountability, Data & Technology Services Anticipated Completion Date: June 30, 2023 Corrective Action Plan: The Information Technology Department will schedule a call with the ECF consultant, the Financial Management Office, and the Fiscal Control Office by July 15, 2023 to discuss all necessary paperwork that will be submitted to the Financial Management and Fiscal Control Offices 30 days prior to the final submission deadline to ensure that all payment requests can be submitted in the allotted time period, and give the Finance Offices understanding of what the reimbursement amount will be. The ECF consultant will copy the Chief Financial Officer, Finance Director, Grants Manager, and Fiscal Control Director on his/her submission.
View Audit 18333
Finding 21413 (2022-004)
Significant Deficiency 2022
School District of the City of St. Louis
MO
Special Tests & Provisions Subrecipient Monitoring Significant Deficiency
Finding 2022-004 Personnel Responsible For Corrective Action: Cheryl Vannoy, Deputy Superintendent, Accountability, Data & Technology Services Anticipated Completion Date: June 30, 2023 Corrective Action Plan: During the revise Information Technology reclamation process, students with ECF devices th...
Finding 2022-004 Personnel Responsible For Corrective Action: Cheryl Vannoy, Deputy Superintendent, Accountability, Data & Technology Services Anticipated Completion Date: June 30, 2023 Corrective Action Plan: During the revise Information Technology reclamation process, students with ECF devices that do not return the device will be noted in SIS to not have returned an ECF device. The device will be locked through the Moysle system and can be traceable, and the student?s profile in SIS will indicate that they are eligible to receive a District only device that is retained at each school site if the student/family doesn?t start a payment plan to pay for the device that was not returned.
View Audit 18333
Finding 21412 (2022-003)
Significant Deficiency 2022
School District of the City of St. Louis
MO
Equipment & Real Property Management Subrecipient Monitoring Eligibility
Finding 2022-003 Personnel Responsible For Corrective Action: Cheryl Vannoy, Deputy Superintendent, Accountability, Data & Technology Services Anticipated Completion Date: June 30, 2023 Corrective Action Plan: The Information Technology Department will revise the Technology Issue and Reclamation Pla...
Finding 2022-003 Personnel Responsible For Corrective Action: Cheryl Vannoy, Deputy Superintendent, Accountability, Data & Technology Services Anticipated Completion Date: June 30, 2023 Corrective Action Plan: The Information Technology Department will revise the Technology Issue and Reclamation Plan to include two reconciliation periods, one after technology issuance in the summer/fall, and the other after technology reclamation in the spring/summer, to ensure that all contracts and documentation accounted for have the correct corresponding contract in the devices profile in the database where the documents are kept.
View Audit 18333
Port Angeles School District No. 121
WA
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring
Finding ref number: 2022-001 Finding caption: The District overcharged indirect costs and fringe benefits to the Education Stabilization Fund Program. Name, address, and telephone of District contact person: Kira Acker 905 West 9th Street Port Angeles WA 98363 360-565-3755 Corrective action the a...
Finding ref number: 2022-001 Finding caption: The District overcharged indirect costs and fringe benefits to the Education Stabilization Fund Program. Name, address, and telephone of District contact person: Kira Acker 905 West 9th Street Port Angeles WA 98363 360-565-3755 Corrective action the auditee plans to take in response to the finding: The district has removed all 2022-2023 payroll expenses associated with fringe benefits charged against ESSER III. In addition, the unrestricted indirect percentage rate of 13.17% will be charged against the remaining ESSER III reimbursements. Anticipated date to complete the corrective action: 6/1/2023
View Audit 18481 Questioned Costs: $1
Finding 21344 (2022-002)
Significant Deficiency 2022
City and County of Honolulu
HI
Subrecipient Monitoring HUD Housing Programs
Finding No. 2022-002: Subrecipient Monitoring (Significant Deficiency - Internal Control Over Compliance) Audit Recommendation: Management should create policies and procedures to ensure required monitoring procedures are performed and completed timely. Administration?s Comment: The City will a...
Finding No. 2022-002: Subrecipient Monitoring (Significant Deficiency - Internal Control Over Compliance) Audit Recommendation: Management should create policies and procedures to ensure required monitoring procedures are performed and completed timely. Administration?s Comment: The City will adhere to policies and procedures for the timely performance of required monitoring, including the review and issuance of monitoring reports. The City will prepare a schedule for targeted monitoring and comprehensively track these projects. The City acknowledges that the finding was caused in part by the aforementioned staffing-related issues which the City has attempted to address and will continue to attempt to address by filling the vacant positions responsible for monitoring. Anticipated Completion Date: June 2023 (for the monitoring related issues including issuance of reports). Ongoing (until the Post Development Monitoring Section is fully staffed)
View Audit 17972
Lafayette Prish School Board
LA
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles
2022-015 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...
2022-015 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 Questioned Costs: $1
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
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