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Criteria: The 2022 Compliance Supplement requires the annual submission of report SF-429 ? Real Property Status Report and SF-429-A General Reporting (OMB No. 4040-0016). Internal control should be established and maintained to provide reasonable assurance that these requirements are complied with. ...
Criteria: The 2022 Compliance Supplement requires the annual submission of report SF-429 ? Real Property Status Report and SF-429-A General Reporting (OMB No. 4040-0016). Internal control should be established and maintained to provide reasonable assurance that these requirements are complied with. Condition: For the fiscal year under audit, form SF-429A was not filed with the Federal Agency as required. Cause: The Agency had not adopted control activities or monitoring procedures to provide assurance over compliance. Effect: The failure to file form SF-429A has been noted by the Federal agency as an instance of noncompliance. Recommendation: We recommend that the Agency implement reporting checklists and provide staff training to ensure that staff are aware of the required reports, the necessary data elements, and the procedures necessary to prepare the reports accurately and timely. PERSON RESPONSIBLE FOR CORRECTION ACTION: Amy Duron, Interim Director of Finance CORRECTIVE ACTION PLANNED: The Agency will provide training and implement written procedures to ensure they are in compliance with the related grant standards. ANTICIPATED COMPLETION DATE: September 30, 2023
During fiscal year 2022, the University recognized that its FFATA process did not have adequate internal controls in place and reorganized its operations to provide strong controls and management review. As of July 1, 2022, FFATA reporting was moved into the team responsible for issuing subawards an...
During fiscal year 2022, the University recognized that its FFATA process did not have adequate internal controls in place and reorganized its operations to provide strong controls and management review. As of July 1, 2022, FFATA reporting was moved into the team responsible for issuing subawards and new processes were implemented to ensure that FFATA reports processed with the outbound subawards. Examples of these new processes include, but are not limited to: (1) designating one team to process subawards in accordance with a uniform set of guidelines to ensure that the elements required for FFATA reporting in fsrs.gov are including in the subaward document(s) and to ensure that the responsible party for submitting FFATA reports is always aware of all outgoing subaward actions that may need to be reported and (2) the development and management of a subaward tracker identifying each subaward action issued by the University that includes, among other data elements, the FFATA status of each of those subaward actions (e.g. is the prime award subject to FFATA, has the reporting threshold been met for that subaward or subaward action, date of full execution of the subaward action, due date for submitting the report in fsrs.gov, and the date the report was submitted in fsrs.gov). Management will further review this process alongside the finding and ensure that current policies and procedures reflect best practices. The University will also process the 2 additional FFATA reports for One Heart Many Hands as soon as the organization?s registration is approved and their Unique Entity Identified (UEI) has been issued by the System for Award Management (SAM). Alexis Bruce-Staudt, Assistant Vice President for Research Administration and Operations, is responsible for the above remediation items being addressed by June 30, 2023.
FINDING 2022-003 Contact Person Responsible for Corrective Action: Sue Pitts Contact Phone Number: 812-268-6077 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Clerk-Treasurer will meet with our City A?orney to discuss including a suspension and ...
FINDING 2022-003 Contact Person Responsible for Corrective Action: Sue Pitts Contact Phone Number: 812-268-6077 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Clerk-Treasurer will meet with our City A?orney to discuss including a suspension and debarment clause into our federal contracts going forward. The City?s contract request form will be updated to include a check box to be marked when an employee is reques?ng a contract u?lizing federally awarded dollars. The City will include the informa?on below to all ARPA contracts that are above $25,000. Likewise if a contract is not entered into with any vendor that would submit a quote for work to be performed over the $25,000.00 threshold, they would need to provide a cer?fica?on or proof that they are not suspended, debarred, or otherwise excluded. The Contractor cer?fies, warrants, and represents that it has no current, pending, or outstanding criminal, civil, or enforcement ac?ons ini?ated by the City and that neither it nor its principal(s) is/are presently debarred, suspended, proposed for debarment, declared ineligible, or voluntarily excluded from entering into this Contract by any federal agency or by any department, agency, or poli?cal subdivision of the State of Indiana, or the City. The Contractor agrees that it will immediately no?fy the City and the Department of any such ac?ons and during the term of such ac?ons, the City or the Department may delay, withhold, or deny work under any supplement, amendment, change order, or other contractual device issued pursuant to this Contract. Anticipated Completion Date: January 2024
Reference Number 2022-001 Ranken Technical College has addressed the recent NSLDS reporting concerns as of 11/01/2022 by changing the withdrawal process and including an additional check on enrollment status before NSC file submission. Enrollment Status ? New SQL script check during NSC file submiss...
Reference Number 2022-001 Ranken Technical College has addressed the recent NSLDS reporting concerns as of 11/01/2022 by changing the withdrawal process and including an additional check on enrollment status before NSC file submission. Enrollment Status ? New SQL script check during NSC file submission for changes in enrollment status. The Registration Transaction Log will be compared to the main detail and program 1 detail of the NSC Transaction Detail Table. This is a staging area for our data before submitting flat file to NSC for further checks/review. Withdrawal Process ? Issue with course dismissal reporting of non-attendance of students in General Education courses. New procedures for handling withdrawal scenarios for students clearly outlined and implemented. Withdrawal of Students ? Graduation ? o Exit Degree ? Students are withdrawn ? o Student withdrawals from major courses 1st 8-weeks ? Do not reschedule 2nd 8-weeks ? Drop current unattended courses & future courses ? Exit Degree o Academic Dismissal ? Drop all future courses ? Exit Degree o Not Authorized to Attend (without attending class) ? Drop all current/future term classes ? Exit Degree o Not Authorized to Attend (attending class) ? Withdraw all current/ Drop future term classes ? Exit Degree o Voluntary Withdrawal ? WF grade in technical class results in NIM in technical WEG. ? W grade in technical class ? contact instructor for appropriate WEG grade. ? Drop future courses ? Exit Degree o Course Exceeds Allotted Attendance Withdrawal (when attendance is posted) * ? Assign WF grade for technical/gen ed class. NIM assigned to technical WEG.? Do not reschedule ? If not current in another course drop all future courses ? Exit Degree o Course Exceeds Allotted Attendance Withdrawal (when no attendance is posted) * ? Do not reschedule ? Drop Courses ? If not current in another course drop all future courses ? Exit Degree ? Student not enrolled in courses during current semester ? o Exit Degree Student must attend the 1st 8 weeks to be allowed registration in the 2nd 8 weeks. The fundamental processes of withdrawal and rescheduling have been changed after extensive review of our past errors. New measures employed will eliminate the issues in withdrawal of students and enrollment statuses. Responsible Parties: Daniel Turpiano, Director of Reporting & Registration, Ranken Technical College djturpiano@ranken.edu
Name of Responsible Individual(s): Jason Penegar, BGCA Vice President ? Controller Shelby Mahoney, Accounting Manager - State Alliances Corrective Action: The fiscal team will enhance its procedures and internal controls with respect to preparation and review of the SEFA. Grant agreements will ...
Name of Responsible Individual(s): Jason Penegar, BGCA Vice President ? Controller Shelby Mahoney, Accounting Manager - State Alliances Corrective Action: The fiscal team will enhance its procedures and internal controls with respect to preparation and review of the SEFA. Grant agreements will be reviewed to confirm if expenditures from pass-through entities are related to federal or state grants, and appropriately include applicable federal grants and pass-through funds in the SEFA. Anticipated Completion Date: December 31, 2023
2022-007 Finding: Subrecipient Monitoring - ALN 93.391 ? Activities to Support State, Tribal, Local and Territorial (STLT) Health Department Response to Public Health or Healthcare Crises / Department of Health and Human Services / Award Number: ENVHL-202159027 / Award Year: 2021 Status: Corrective ...
2022-007 Finding: Subrecipient Monitoring - ALN 93.391 ? Activities to Support State, Tribal, Local and Territorial (STLT) Health Department Response to Public Health or Healthcare Crises / Department of Health and Human Services / Award Number: ENVHL-202159027 / Award Year: 2021 Status: Corrective action in progress Corrective Action: The City agrees with the finding. DDPHE will consult with the City?s Federal Grants Manager, other agencies that typically have subrecipients for federal awards, and the City Attorney?s Office to review the current standard contract provisions to ensure they cover all required provisions and will modify those provisions accordingly. Person(s) Responsible for Implementing: DDPHE ? Paige Cheney Implementation Date: October 2023
2022-012 Finding: Procurement and Suspension and Debarment - ALN 21.027 - Coronavirus State and Local Fiscal Recovery Funds / Department of the Treasury / Award Number: N/A / Award Year: 2020 ALN 93.391 - Activities to Support State, Tribal, Local and Territorial (STLT) Health Department Response to...
2022-012 Finding: Procurement and Suspension and Debarment - ALN 21.027 - Coronavirus State and Local Fiscal Recovery Funds / Department of the Treasury / Award Number: N/A / Award Year: 2020 ALN 93.391 - Activities to Support State, Tribal, Local and Territorial (STLT) Health Department Response to Public Health or Healthcare Crises / Department of Health and Human Services / Award Number: ENVHL-202159027 / Award Year: 2021 Status: Corrective action in progress Corrective Action: 21.027 - The City agrees with the finding and will continue to make the necessary improvements to ensure that all vendors are appropriately verified on SAM.gov and documented in our system of record. The City will also continue to provides periodic training to ensure that the agencies are aware of all grant administration standards required by the City. 93.391 - DDPHE completed SAM.gov searches initially for the vendors however did not document the search. SAM.gov verification been documented in prior audits and as of January 1, 2023 we have implemented this step into our policies and procedures moving forward. Person(s) Responsible for Implementing: 21.027 DOF ? Dan Fetcher, 93.391 DDPHE - Paige Cheney Implementation Date: 21.027 - August 2023, 93.391 - August 2023
2022-011 Finding: Reporting - ALN 21.023 ? Emergency Rental Assistance Program / Department of the Treasury / Award Number: ERAE0436, ERAE0437/Award Year: 2021 Status: Corrective action in progress Corrective Action: The City agrees with the finding and has established a reporting checklist. The che...
2022-011 Finding: Reporting - ALN 21.023 ? Emergency Rental Assistance Program / Department of the Treasury / Award Number: ERAE0436, ERAE0437/Award Year: 2021 Status: Corrective action in progress Corrective Action: The City agrees with the finding and has established a reporting checklist. The checklist includes saving supporting documentation for all numbers submitted on reports, a final supervisor review of supporting documentation and report numbers, and an email approval with evidence of the review of documentation supporting the numbers being submitted in reports. Likewise, the Grant Administrator Policies & Procedures outlines the internal controls outlined in 2 CFR Section 200.303 that supports a continuous built-in component of operations and a system of fiscal reviews. Grant Administrator Policies & Procedures, Reporting Purpose Statement: Grants awarded to HOST may require that progress, programmatic and financial reports be submitted to the grantor. Accurate and timely reporting is critical to maintaining a good relationship with the grantor. Late or inaccurate reports may negatively impact current or future funding. Grant Reporting Policy: ** HOST will prepare timely and accurate financial or programmatic reports as required by grantor. ** The Financial Services Unit shall submit all financial reports, grant budget adjustments, and reimbursement requests to the grantor. ** All copies of submitted reports will be maintained in a master file. ** For internal control purposes, all reports shall be prepared by the appropriate staff, then submitted for approval after review from a manager or supervisor for content, accuracy, and revise as appropriate. ** Copies of all financial status and final reports prepared for submission to the grantor shall be provided, along with the associated grant name and year to the Office of Grant Administration at the time of submission to the grantor. Person(s) Responsible for Implementing: HOST - Housing Stability and Homelessness Resolution Division Directors Implementation Date: August 31, 2023
2022-018 Finding: - All Major Programs Status: Corrective action in progress Corrective Action: The number of major programs, numerous COVID-funded grants, along with the hiring of a new auditor, resulted in the late filing. The City is aware of the submission deadlines and will be filing its data c...
2022-018 Finding: - All Major Programs Status: Corrective action in progress Corrective Action: The number of major programs, numerous COVID-funded grants, along with the hiring of a new auditor, resulted in the late filing. The City is aware of the submission deadlines and will be filing its data collection form for the year ended December 31, 2022 by the required deadline. The City and its external auditors are in the process of detailing a plan to complete the next year?s audit by an earlier date, which will also result in a timely submission. Person(s) Responsible for Implementing: Jessica Chandler ? Department of Finance Implementation Date: September 2023
2022-014 Finding: Reporting - ALN 14.241 ? Housing Opportunities for Persons with AIDS / Department of Housing and Urban Development / Award Number: COH20-FHW001; COH21-F001; COH20-F001 / Award Year: 2020; 2021 Status: Corrective action in progress Corrective Action: The City agrees with the finding...
2022-014 Finding: Reporting - ALN 14.241 ? Housing Opportunities for Persons with AIDS / Department of Housing and Urban Development / Award Number: COH20-FHW001; COH21-F001; COH20-F001 / Award Year: 2020; 2021 Status: Corrective action in progress Corrective Action: The City agrees with the finding, and we have implemented procedures to ensure submissions of FFATA reports are reviewed. Due to mitigating circumstances beyond HOST?s control, the issuance of a federal Unique Entity Identifier (UEI) was significantly delayed. HOST was able to obtain its Unique Entity Identifier (UEI) on September 14, 2022. Reports are current through FY2022, and proof of the submissions were provided to BDO on July 29, 2023 in response to this finding. This matter has been remediated going forward, however, per the assessment, this issue is a carryover into 2022 sub-awards based on the contract timeframes. Person(s) Responsible for Implementing: HOST Operations Division Directors Implementation Date: July 2023
2022-009 Finding: Matching - ALN 14.231 ? Emergency Solutions Grant Program / Department of Housing and Urban Development / Award Number: E-20-MC-08-0005 / Award Year: 2020 Status: Corrective action complete Corrective Action: The City disagrees with the finding. To remediate prior finding 2021-009,...
2022-009 Finding: Matching - ALN 14.231 ? Emergency Solutions Grant Program / Department of Housing and Urban Development / Award Number: E-20-MC-08-0005 / Award Year: 2020 Status: Corrective action complete Corrective Action: The City disagrees with the finding. To remediate prior finding 2021-009, HOST and HUD Technical Assistance provider, HomeBase, created an ESG Match Guide and Reporting template and training for sub-grantees utilizing ESG funds that incorporate regulations contained within 24 CFR 576.201. HomeBase and HOST conducted a match training on July 22, 2022 with subrecipients that received funding under E-20-MC-08-0005. Documentation of the July 2022 training and copies of the ESG Match Guide were provided to BDO on August 25, 2023 as requested. The ESG Match Guide outlines the ESG Match Documentation and Timing Requirements for Cash and In-Kind Match (this includes non-cash, i.e., Property, Goods, and Equipment). HOST is executing Commitment Letters and/or Memorandums of Understanding (MOU) as required prior to executing grant contracts with subrecipients. Commitment Letters for cash match must contain: ** Amount of cash to be provided to the recipient for the project ** Specific date the cash will be made available ** The actual grant and fiscal year to which the cash match will be contributed ** Time period during which funding will be available ** Allowable activities to be funded by the cash match MOU?s for in-kind match must contain: 1. Value of donated goods to be provided to the recipient for the project 2. Specific date the goods will be made available 3. The actual grant and fiscal year to which the match will be contributed 4. Time period during which the donation will be available 5. Allowable activities to be provided by the donation 6. Value of commitments of land, buildings, and equipment ? the value of these items is one-time only and cannot be claimed by more than one project or by the same project in another year The ESG Match Report includes pertinent project information (i.e., project, HOST contract number, grant amount, the project term date, match required for the grant, match being reported and reported to date (prior cumulative). The cash match documentation required with each report submission is: ** Documentation of cash source ** Expenditure documentation that demonstrates: ** Timing of expenditure ** Shows that expenses were incurred for eligible activities This may include general ledger and other similar documentation. The in-kind match documentation required with each report submission is: ** Documentation of contribution (including time and description) ** Documentation of the valuation of the contribution ** Documentation that contribution supported eligible activities ** Documentation of service hours provided (this should be a detailed record that shows dates, hours, activities, etc.) This may include copies of employee timesheets/paychecks and other similar documentation. The report must be certified via signature with the authorized signatory. The documentation and certification requirements contained in HOST?s ESG Match Guide and ESG Match Report meet all requirements necessary including those outlined in CPD Monitoring Exhibits 28-7 (Guide for Review of ESG Match Requirements), and as applicable 28-8 (Guide for Review of ESG Financial Management and Cost Allowability), 34-1 (Guide for Review of Financial Management and Audits), and 34-2 (Guide for Review of Cost Allowability). Likewise, match requirements are reflected in HOST contractual agreements as standard language. The agreement language outlines match report submissions, and documentation and records maintenance requirements. Program Officers in HOST?s Division of Housing Stability and Homelessness Resolution (HSHR) now ensures that contractor?s submit match reports with supporting documentation and certifications as outlined in the executed agreements and per the policy guide. Person(s) Responsible for Implementing: HOST - Housing Stability and Homelessness Resolution Division Directors Implementation Date: Complete
2022-006 Finding: Special Tests and Provisions ? Obligation, Expenditure and Payment Requirements - ALN 14.231 ? Emergency Solutions Grant Program / Department of Housing and Urban Development / Award Number: E-21-MC-08-0005, E-20-MC-08-0005/E-20-MW-08-0005 / Award Years: 2020, 2021 Status: Correcti...
2022-006 Finding: Special Tests and Provisions ? Obligation, Expenditure and Payment Requirements - ALN 14.231 ? Emergency Solutions Grant Program / Department of Housing and Urban Development / Award Number: E-21-MC-08-0005, E-20-MC-08-0005/E-20-MW-08-0005 / Award Years: 2020, 2021 Status: Corrective action in progress Corrective Action: The City agrees with the finding. HOST makes every effort to comply with not only federal requirements but also City Charter requirements for timely payment. Occasionally there are exceptional circumstances where there is a need to update the City financial system Workday, for budget modifications or the like that could result in a delay of payment. In an effort to determine these items ahead of time we?ve updated our internal policies to require finance budget review prior to contract execution. Likewise, HOST is engaged in an application upgrade with Salesforce which is in the final User Acceptance Testing (UAT) phase to incorporate changes that now include status tracking for vendor invoice submissions and reimbursement payments. This will support a more comprehensive and accurate accounting of any legitimate postponed payments due to waiting on more required information from vendors, budget modifications, contract amendments, etc. Person(s) Responsible for Implementing: HOST Operations Division Directors Implementation Date: Q1-2024
2022-005 Finding: Special Tests and Provisions ? Obligation, Expenditure and Payment Requirements - ALN 14.231 ? Emergency Solutions Grant Program / Department of Housing and Urban Development / Award Number: E-21-MC-08-0005 / Award Year: 2021 Status: Corrective action in progress Corrective Action:...
2022-005 Finding: Special Tests and Provisions ? Obligation, Expenditure and Payment Requirements - ALN 14.231 ? Emergency Solutions Grant Program / Department of Housing and Urban Development / Award Number: E-21-MC-08-0005 / Award Year: 2021 Status: Corrective action in progress Corrective Action: The City agrees with the finding. However, based on when the finding was identified, there was insufficient time to address the finding prior to December 31, 2022. To remediate prior finding 2021-010, HOST updated the agency?s Grant Administrator Policies & Procedures, and our Contract & Performance Management Policies that now include language to ensure obligation of funding within the required deadlines. These policies were modified complete in June 2022 and July 2023. HOST?s current Notice of Funding Availability (NOFA) cycle for ESG funding will apply to subrecipient programs awarded beginning 01/01/2024, with anticipated contract executions in Q4 2023. Copies of both policies were provided to BDO on August 16, 2023, in response to the finding. This matter has been remediated, however, per the assessment this issue is a carryover into 2022 sub-awards based on the contract timeframes. Person(s) Responsible for Implementing: HOST Operations Division Directors Implementation Date: July 2023
FINDING 2022-002 Contact Person Responsible for Corrective Action: Luann Welmer Contact Phone Number: 812-376-2510 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Prior to entering into subawards and covered transactions with SLFRF award funds the Ci...
FINDING 2022-002 Contact Person Responsible for Corrective Action: Luann Welmer Contact Phone Number: 812-376-2510 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Prior to entering into subawards and covered transactions with SLFRF award funds the City will verify contractors and subrecipients are not suspended, debarred or otherwise excluded. Anticipated Completion Date: The action plan will take place immediately.
Finding No. 2022-001 Significant Deficiency Personnel Responsible for Corrective Action: Jim Slattery, Chief Financial Officer Anticipated Completion Date: March 31, 2023 Corrective Action Plan: Management for the St. Louis Public library will review all processes associated with checking out equipm...
Finding No. 2022-001 Significant Deficiency Personnel Responsible for Corrective Action: Jim Slattery, Chief Financial Officer Anticipated Completion Date: March 31, 2023 Corrective Action Plan: Management for the St. Louis Public library will review all processes associated with checking out equipment and make necessary revisions to processes and procedures to ensure all staff are properly trained to successfully execute all transactions.
The City of Dos Palos was on a state of emergency Resolution, and when these funds came available, understood that we could go forward with the rehabilitation of our 750,000 gallon tank, for storage for the City. In the future, if an emergency situation should arise, the City will review all regulat...
The City of Dos Palos was on a state of emergency Resolution, and when these funds came available, understood that we could go forward with the rehabilitation of our 750,000 gallon tank, for storage for the City. In the future, if an emergency situation should arise, the City will review all regulations and documents for procurement of the funds. The City's procurement policy is outdated and we will be implementing a new written procurement policy.
Finding 13021 (2022-001)
Material Weakness 2022
FINDING 2022-001 Contact Person Responsible for Corrective Action: Amy Copeland Contact Phone Number: (812) 689-6311 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Ripley County Auditor, Amy Copeland, has already been in contact with the Auditor...
FINDING 2022-001 Contact Person Responsible for Corrective Action: Amy Copeland Contact Phone Number: (812) 689-6311 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Ripley County Auditor, Amy Copeland, has already been in contact with the Auditors in the State of Indiana to help with a Procurement Policy they already have in place. This is so the Ripley County Attorney and I can work on getting Ripley County a Procurement Policy in place as soon as possible. Ripley County will also be writing a Suspension and Debarment Policy for any checks written over $25,000.00 to any subrecipient or contracts. The new polices will address procedures for procurement and suspension and debarment to ensure there is a review and approval process in place to ensure compliance. Anticipated Completion Date: 8/30/2023
Bonneville Power Administration: Columbia Survival Study (CSS), Streamnet, and Smolt Monitoring by Non-Federal Entities Programs ? Assistance Listing No. 81.999 Recommendation: CLA recommends the Commission follow its internal controls and procedures over subrecipient monitoring to ensure subrecipie...
Bonneville Power Administration: Columbia Survival Study (CSS), Streamnet, and Smolt Monitoring by Non-Federal Entities Programs ? Assistance Listing No. 81.999 Recommendation: CLA recommends the Commission follow its internal controls and procedures over subrecipient monitoring to ensure subrecipient audits are received, reviewed, and followed up on and that documentation of those procedures is maintained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Commission will conduct a comprehensive update on subrecipient surveys for fiscal year 2023. In addition, folders and documentation for the annual review of subrecipients? financial statements will be made available for the auditors in the upcoming fiscal year 2023 audit. Name(s) of the contact person(s) responsible for corrective action: Pam Kahut Planned completion date for corrective action plan: June 30, 2023
Condition: School District did not comply with the requirements of period and final reports by the due date set by ISBE. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: 6/30/2023....
Condition: School District did not comply with the requirements of period and final reports by the due date set by ISBE. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: 6/30/2023. Name of Contact Person: Joe Zotto, Superintendent. Management Response: Management will work together with staff to verify that reporting deadlines are met moving forward.
Condition: School District did not comply with the requirements of filing period, quarterly, and final reports by the due date set by ISBE. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Comp...
Condition: School District did not comply with the requirements of filing period, quarterly, and final reports by the due date set by ISBE. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: 6/30/2023. Name of Contact Person: Joe Zotto, Superintendent. Management Response: Management will work together with staff to verify that reporting deadlines are met moving forward.
Condition - Peak Vista determines the sliding fee discount charged to patients based on the patient's annual gross income and household size. We found two encounters where applications were not retained. Therefore, we could not determine if the sliding fee discount applied was in accordance with the...
Condition - Peak Vista determines the sliding fee discount charged to patients based on the patient's annual gross income and household size. We found two encounters where applications were not retained. Therefore, we could not determine if the sliding fee discount applied was in accordance with the guideline. We found two separate encounters where the patient did not meet the guidelines to receive a discount. We found one separate encounter where the patient was charged an incorrect co-pay. Recommendation - We recommend that Peak Vista's procedures be strengthened to ensure income is properly verified and adequately documented and retained. Peak Vista should strengthen processes surrounding monitoring of the program to ensure the Center's policies are consistently and properly applied. Views of Responsible Officials and Planned Corrective Actions - Management agrees with the finding. Peak Vista has developed a plan for addressing this issue that includes updated procedures, training, and auditing. All teams engaged in the enrollment and eligibility process, including our Enrollment, Reception, and Billing teams will be retrained on the process with emphasis on proper documentation. Peak Vista management plans to incorporate into our quality assurance audits the documentation for single service date discount applications and provide feedback and retraining as necessary to staff as needed. Anticipated Date of Completion - In progress, estimated completion 12/31/2023. Action Taken - We have reviewed the recommendation and have a corrective procedure in place for addressing this issue. Will continue to monitor improvement. Person Responsible for Corrective Action Plan - Ryan Spillane, CFO
View Audit 17638 Questioned Costs: $1
Finding 2022-002 Document Retention (Significant Deficiency) Federal Program: Child Nutrition Cluster Finding: Per 7 CFR 200.334, ?Financial records, supporting documents, statistical records, and all other non-Federal entity records pertinent to a Federal award must be retained for a period of thre...
Finding 2022-002 Document Retention (Significant Deficiency) Federal Program: Child Nutrition Cluster Finding: Per 7 CFR 200.334, ?Financial records, supporting documents, statistical records, and all other non-Federal entity records pertinent to a Federal award must be retained for a period of three years from the date of submission of the final expenditure report or, for Federal awards that are renewed quarterly or annually, from the date of the submission of the quarterly or annual financial report, respectively, as reported to the Federal awarding agency or pass-through entity in the case of a subrecipient.? Management Corrective Action: While the school?s annual total meals served for the 2021-22 audit year were more than the meals claimed for reimbursement, the school was unable to reconcile all of the individual months. The school has since implemented and automated system to record lunches served. This point-of-sale system will eliminate the ongoing monthly accounting required to support monthly claims assuring the numbers served reconciles with the numbers claimed. Chris Ashmore has already implemented this system and tested the subsequent year-to-date audit period to assure this corrective action has, in fact, eliminated the problem.
Finding 2022-001 Cash Management (Material Weakness) Federal Program: Child Nutrition Cluster Finding: Per 7 CFR 210.14(b) and 7 CFR 220.7(e)(1)(iv), the ?school food authority shall limit its net cash resources to an amount that does not exceed 3 months average expenditures for its nonprofit school...
Finding 2022-001 Cash Management (Material Weakness) Federal Program: Child Nutrition Cluster Finding: Per 7 CFR 210.14(b) and 7 CFR 220.7(e)(1)(iv), the ?school food authority shall limit its net cash resources to an amount that does not exceed 3 months average expenditures for its nonprofit school food service or such other amount as may be approved by the State agency Management Corrective Action: Previous audit year expenses were classified as ?General? funds when they should have classified as ?Food Service?. This, in aggregate, has led to an excess fund balance. Management, specifically Rod Iberg and Linda Heidrich, will work with the state on how to transfer the large arrear fund balances between accounts. Management will also endeavor to assure that all ongoing expenses are allocated to the correct fund.
FINDING 2022-001 Contact Person Responsible for Corrective Action: Valeriano F. Gomez / City Controller Contact Phone Number: 219-391-8300 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Internal controls to ensure compliance of the following 1 Docum...
FINDING 2022-001 Contact Person Responsible for Corrective Action: Valeriano F. Gomez / City Controller Contact Phone Number: 219-391-8300 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Internal controls to ensure compliance of the following 1 Documentation of procurement, suspension, and debarment clause compliance requirements. 2. Collection of certification from vendors and retention of documentation to show Excluded Parties List System (EPLS) was checked prior to entering into transaction. City Departments will provide in all bid packages requirements for the documentation pertaining to items l & 2 listed above; to include a required check list with items listed, The City Board of Public Works (and all awarding Boards) before awarding bids and approving contracts shall ensure all items on check list have been provided, and the discussed documentation has been entered into meeting minutes. All actions shall proceed before entering into a covered transaction. Board Attorneys shall also review city bid packages to ensure compliance of these controls. Required Documentation to be included in all check lists: 1. U.S. Gov. System for Award Management (SAM) exclusions 2. Certification from Person / Firm / Vendor pertaining to Excluded Parties List System (EPLS) or adding of clause or condition to transaction or contract. Note: In addition, with further discussion, we will continue to work on finding other proposals to improve internal controls issues related to the Finding 2022-001 Anticipated Completion Date: All Boards and Departments will be informed to include all information listed above on their June/July agendas for discussion and to carry out the requirements.
Views of Responsible Officials: JCA Response - I agree with all the comments. Suggested Solutions and Steps by JCA - JCA will take steps to formalize a written policy regarding the monitoring of sub-recipients. JCA will also need to evaluate the FFATA (Federal Funding Accountability and Transparen...
Views of Responsible Officials: JCA Response - I agree with all the comments. Suggested Solutions and Steps by JCA - JCA will take steps to formalize a written policy regarding the monitoring of sub-recipients. JCA will also need to evaluate the FFATA (Federal Funding Accountability and Transparency Act) reporting requirements and comply with the act.
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