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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
Questioned Costs Subrecipient Monitoring HUD Housing Programs § 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
Finding 20892 (2022-003)
Material Weakness 2022
Metropolitan School District of Wayne Township
IN
Internal Control / Segregation of Duties Subrecipient Monitoring Cash Management § 200.303 § 200.334
FINDING 2022-003 (Medical Assistance Program) Contact Person Responsible for Corrective Action: Jeb Bardon Contact Phone Number: 317-418-7855 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Internal controls are being updated and will be adopted by t...
FINDING 2022-003 (Medical Assistance Program) Contact Person Responsible for Corrective Action: Jeb Bardon Contact Phone Number: 317-418-7855 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Internal controls are being updated and will be adopted by the Board. The Township and Fire Department have worked on division of duties. Now the Fire Department will process a payment and will be approved by someone else in Fire Department. Then, the bill will be reviewed by the Township Accounting Specialist and will be paid by the outside accounting service. After the check is written, the Trustee will sign. If an invoice is over $5000 the Trustee will sign off prior to the payment. The payments received by the Medicaid program will be reviewed by the Township Accounting Specialist. After the person agrees it is then inputted in the accounting software and coded to the proper account. The accounting software is reconciled on a monthly basis to ensure all transactions are accounted for properly and accurately. Anticipated Completion Date: 9/30/23
View Audit 20160
Finding 20891 (2022-002)
Material Weakness 2022
Metropolitan School District of Wayne Township
IN
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Cash Management § 200.303
FINDING 2022-002 (Medicaid Cluster ? Activities Allowed or Unallowed) Contact Person Responsible for Corrective Action: Jeb Bardon Contact Phone Number 317-418-7855 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Federal Cost report beginning 202...
FINDING 2022-002 (Medicaid Cluster ? Activities Allowed or Unallowed) Contact Person Responsible for Corrective Action: Jeb Bardon Contact Phone Number 317-418-7855 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Federal Cost report beginning 2022 will be done by a new firm. The firm is Blue & Co. They are a wellestablished CPA. The information that is supplied to the CPA firm will be maintained by Wayne Township and will be put the finished cost report. This is for the financial and other metrics that are needed for the report. The cost report will be reviewed for accuracy by the Township Office. Since the audit is just completed for 2019, this comment be repeated until we receive the funds for 2023 which will probably occur in 2026. Anticipated Completion Date: 9/30/23
View Audit 20160
Finding 20883 (2022-004)
Material Weakness 2022
Harrison County
IN
Subrecipient Monitoring Internal Control / Segregation of Duties § 200.208 § 200.303 § 200.332 § 200.513 § 200.521
FINDING 2022-004 Contact Person Responsible for Corrective Action: Chad Shireman Contact Phone Number: 812-738-8241 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The county will be retaining and periodically reviewing the grant application and awar...
FINDING 2022-004 Contact Person Responsible for Corrective Action: Chad Shireman Contact Phone Number: 812-738-8241 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The county will be retaining and periodically reviewing the grant application and award to stay current on applicable requirements of the subrecipient in order to ensure compliance. Lines of communication with the subrecipient will be established and maintained to better monitor activities, ensuring that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward and achieves performance goals. Policies and procedures will be adopted and implemented to allow the county to evaluate the subrecipient?s risk of noncompliance. The county will request supporting documentation from the subrecipient when reimbursement requests are made, and this process will be documented in order to provide evidence that it is taking place. Anticipated Completion Date: The anticipated completion date will be December 31, 2023. This will allow the county and the subrecipient to work together to create the necessary policies and procedures. Once created, the remainder of the year will be used to implement them, allowing the county to evaluate all activities for the entire 2023 audit period that will be under review by SBOA in 2024.
View Audit 20295
Finding 20810 (2022-002)
Material Weakness 2022
Wenatchee School District No. 246
WA
Procurement, Suspension & Debarment Subrecipient Monitoring
Finding ref number: 2022-002 Finding caption: The District lacked adequate internal controls for ensuring compliance with suspension and debarment requirements. Name, address, and telephone of District contact person: Karen Walters, Director of Accounting 235 Sunset Avenue Wenatchee WA, 98801 (509) ...
Finding ref number: 2022-002 Finding caption: The District lacked adequate internal controls for ensuring compliance with suspension and debarment requirements. Name, address, and telephone of District contact person: Karen Walters, Director of Accounting 235 Sunset Avenue Wenatchee WA, 98801 (509) 663-8161 Corrective action the auditee plans to take in response to the finding: The District previously had two processes for contracts, one for state/local funds and one for federal. The District has updated the process, and now regardless of funding, suspension and debarment requirements have been added. The district now reviews all contracts for suspension and debarment compliance. Anticipated date to complete the corrective action: Implemented during audit
View Audit 19488
Finding 20809 (2022-001)
Material Weakness 2022
Wenatchee School District No. 246
WA
Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles
Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs, procurement, and restricted purpose requirements. Name, address, and telephone of District contact person: Karen Walters, Director of Accoun...
Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs, procurement, and restricted purpose requirements. Name, address, and telephone of District contact person: Karen Walters, Director of Accounting 235 Sunset Avenue Wenatchee WA, 98801 (509) 663-8161 Corrective action the auditee plans to take in response to the finding: This audit finding relates to unique rules associated with one-time, pandemic-necessitated funding. Additionally, the district fully expended all ECF funding during the 2021-2022 school year. Although we disagree with this finding, it is extremely unlikely the district will have to navigate these compliance expectations again. Regardless, the district will review its federal funding processes and procedures. The district will also review its procurement process to ensure contracts comply with state law. Anticipated date to complete the corrective action: December 31, 2023
View Audit 19488 Questioned Costs: $1
Finding 20784 (2022-002)
Significant Deficiency 2022
Canyon Village Senior Citizens Housing, Inc.
WY
HUD Housing Programs Questioned Costs Subrecipient Monitoring
Finding #2022-002 Comments on Finding and Recommendation: The Corporation's required deposit into the residual receipts account of $27,293 per the June 30, 2021 Computation of Surplus Cash, Distributions and Residual Receipts was not deposited within 90 days of the fiscal year end. Management should...
Finding #2022-002 Comments on Finding and Recommendation: The Corporation's required deposit into the residual receipts account of $27,293 per the June 30, 2021 Computation of Surplus Cash, Distributions and Residual Receipts was not deposited within 90 days of the fiscal year end. Management should make all required residual receipts deposits per the annual Computation of Surplus Cash, Distributions and Residual Receipts within 90 days after the fiscal year end. Action(s) taken or planned on the finding: Agree. Management deposited $27,293 into the residual receipts fund on February 16, 2022. No further action is required.
View Audit 27624 Questioned Costs: $1
Finding 20783 (2022-001)
Significant Deficiency 2022
Canyon Village Senior Citizens Housing, Inc.
WY
Questioned Costs Subrecipient Monitoring HUD Housing Programs
Finding #2022-001 Comments on Finding and Recommendation: The Corporation's Flexible Subsidy Loan was due in full upon maturity of the Corporation's Section 202 mortgage loan, which occurred in March 2017. As of June 30, 2022, the Flexible Subsidy Loan has not been repaid and the Corporation is in t...
Finding #2022-001 Comments on Finding and Recommendation: The Corporation's Flexible Subsidy Loan was due in full upon maturity of the Corporation's Section 202 mortgage loan, which occurred in March 2017. As of June 30, 2022, the Flexible Subsidy Loan has not been repaid and the Corporation is in technical default on the Flexible Subsidy Loan. Management should continue communicating with HUD in order to obtain approval for the deferment request for the Section 201 Flexible Subsidy Loan. Action(s) taken or planned on the finding: Management agrees with the recommendation. Management has submitted a request for deferment of the Flexible Subsidy Loan. Management is awaiting HUD approval of the deferment request.
View Audit 27624
Finding 20778 (2022-002)
Significant Deficiency 2022
Transit Alliance Group, Inc.
GA
Allowable Costs / Cost Principles Questioned Costs Subrecipient Monitoring
2022-002 Condition: Supporting documentation was missing for 1 out of 37 disbursements selected for allowable costs testing during the audit. Without adequate transportation logs, we were unable to determine if the reimbursed trips occurred. However, the projection of the error was less than the $2...
2022-002 Condition: Supporting documentation was missing for 1 out of 37 disbursements selected for allowable costs testing during the audit. Without adequate transportation logs, we were unable to determine if the reimbursed trips occurred. However, the projection of the error was less than the $25,000 reportable limit of questioned costs. Cause: The Organization?s controls did not provide for supporting documentation to be adequately retained. Recommendation: We recommend that internal control procedures on recordkeeping and filing should be clearly stated as part of the Organization policy. Management Response: We concur with the finding. The Organization?s internal control procedures have been inconsistent due to changes in the processing of DHS invoices, necessitating adjustments to the Organization?s records and filings after the fact because of errors and omissions relative to the use of the DHS software mandated (by DHS). This has resulted in numerous discrepancies between DHS and the Organization?s subcontractor documentation. On occasion, the discrepancy between the DHS software and the Organization?s internal control documents could not be reconciled. These reconciliations occurred after the DHS invoice was closed; consequently, the discrepancies could not be corrected. Corrective Action: The Organization will immediately implement an Organizational Policy that will require the reconciliation of the Organization?s internal documents based on subcontractor documentation and invoices prior to the closure of the DHS invoice to ensure both reconcile exactly. All discrepancies will be documented, and attempts will be made to resolve them completely. To ensure compliance with this Corrective Action, the Organization will immediately begin a search for an experienced consultant/consulting firm/qualified part-time staff person to manage the day-to-day bookkeeping requirements for the Organization to ensure that adjustments are made in a timely way and account balances are reviewed for completeness and accuracy. The day-to-day financial control processes will be implemented and followed by the consultant/consulting firm/part-time staff. The Organization will advertise for qualified consulting agencies/consultants/part-time staff and will select the best-qualified respondents to assist the Organization. Name of Responsible Person: Barbara Hurst
View Audit 26764
Finding 20765 (2022-003)
Significant Deficiency 2022
Anchor Community, Inc. Dba Redi Anchor Apts 101-Hd029
CO
HUD Housing Programs Questioned Costs Subrecipient Monitoring
Statement of condition #2022-003: For the year ended March 31, 2022, the Corporation received COVID-19 Supplemental Funds not related to the Property that totaled $18,942. Recommendation: The Agent should repay the amounts received on behalf of related parties to HUD or have the related parties con...
Statement of condition #2022-003: For the year ended March 31, 2022, the Corporation received COVID-19 Supplemental Funds not related to the Property that totaled $18,942. Recommendation: The Agent should repay the amounts received on behalf of related parties to HUD or have the related parties contact HUD to obtain permission for the funds to be paid directly to the related parties. Action(s) Taken or Planned on the Finding: The Corporation concurs with the finding and agrees with the auditor's recommendation.
View Audit 23889 Questioned Costs: $1
Finding 20764 (2022-002)
Significant Deficiency 2022
Anchor Community, Inc. Dba Redi Anchor Apts 101-Hd029
CO
HUD Housing Programs Questioned Costs Subrecipient Monitoring
Statement of Condition #2022-002: For the year ended March 31, 2022, the Corporation paid management fees to the Agent in excess of the fees earned resulting in prepaid management fees of $1,122 at March 31, 2022. Recommendation: The Agent should repay the prepaid management fee balance. Action(s)...
Statement of Condition #2022-002: For the year ended March 31, 2022, the Corporation paid management fees to the Agent in excess of the fees earned resulting in prepaid management fees of $1,122 at March 31, 2022. Recommendation: The Agent should repay the prepaid management fee balance. Action(s) taken or planned on the finding: The Corporation concurs with the finding and agrees with the auditor's recommendation. The Agent repaid the prepaid management fees on July 20, 2022.
View Audit 23889 Questioned Costs: $1
Finding 20763 (2022-001)
Significant Deficiency 2022
Anchor Community, Inc. Dba Redi Anchor Apts 101-Hd029
CO
Questioned Costs Subrecipient Monitoring
Statement of Condition #2022-001: The Corporation did not make $579 of the total required reserve for replacement deposits during the year ended March 31, 2022. Additionally, the Corporation did not make the required reserve for replacements deposit of $382 to correct the underfunded amount for the ...
Statement of Condition #2022-001: The Corporation did not make $579 of the total required reserve for replacement deposits during the year ended March 31, 2022. Additionally, the Corporation did not make the required reserve for replacements deposit of $382 to correct the underfunded amount for the year ended March 31, 2021. Recommendation: Management should make all required deposits to the reserve for replacements fund. Management should transfer $961 from the operating account to the reserve for replacements fund. Action(s) Taken or Planned on the Finding: Agreed. Management concurs with the finding and the auditor's recommendation. The Corporation will make an additional deposit of $961 to the reserve for replacements fund.
View Audit 23889 Questioned Costs: $1
Finding 20749 (2022-001)
Material Weakness 2022
Wellington Exempted Village School District
OH
Matching / Level of Effort / Earmarking Subrecipient Monitoring
The Wellington District Treasurer's office is well aware of the requirement for Federally funded construction projects to include certain provisions in the contract. The prevailing wage provision as well as the certified payroll reports were not included due to the original plan was to use our perma...
The Wellington District Treasurer's office is well aware of the requirement for Federally funded construction projects to include certain provisions in the contract. The prevailing wage provision as well as the certified payroll reports were not included due to the original plan was to use our permanent improvement funds when we were gathering quotes and talking to vendors about our timelines. After the cost were determined the idea of using ESSER Funds was presented as a funding option. We missed the fact that these requirements were no part of the process. Our plan is to Educate, Flag for compliance, and properly plan funding in advance. The details of the corrective action plan are as follows: 1. The use of Federal Funds for construction projects will be reviewed with all Treasurer Office staff, the Superintendent and other administrators who may potentially be involved in construction projects. The prevailing wage requirement and the certified time sheets will be thoroughly explained including how this information must be included in all bid documents. 2. The Treasurer will ensure that all invoices from contractors contain the necessary prevailing wage certified payroll documents in advance of approving and paying the invoices. The applicable P/O will have a colorful "flag" on it to remind A/P and the Treasurer to look for these documents. 3. For all future capital projects, the available funding will be determined in advance to ensure the Federal requirements are not only followed, they will be part of the bid documents and the requirements that must be met for payment of all construction invoices. Anticipated Completion Date: June 1, 2023
View Audit 19449
Finding 20744 (2022-001)
Significant Deficiency 2022
Freshfarm Markets, Inc.
DC
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.236 § 200.318
Views from Responsible Officials: Management agrees with the finding. Management will design and implement a procurement policy which will be reviewed annually to ensure that any changes in laws and regulations are reflected in internal procedures. Contact Person: Natisha Dawson, Director of Finance...
Views from Responsible Officials: Management agrees with the finding. Management will design and implement a procurement policy which will be reviewed annually to ensure that any changes in laws and regulations are reflected in internal procedures. Contact Person: Natisha Dawson, Director of Finance and Operations. Anticipated Date of Completion: December 2023.
View Audit 20488
Finding 20743 (2022-001)
Significant Deficiency 2022
Bonner County, Idaho
ID
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.317 § 200.327
Bonner County Clerk Michael W. Rosedale Clerk of the District Court Ex-Officio Auditor & Recorder Clerk of the Board of County Commissioners Chief Elections Officer CORRECTIVE ACTION PLAN June 5,2023 Cognizant or Oversight Agency for Audit: Department of Treasury. Bonner County respectfully sub...
Bonner County Clerk Michael W. Rosedale Clerk of the District Court Ex-Officio Auditor & Recorder Clerk of the Board of County Commissioners Chief Elections Officer CORRECTIVE ACTION PLAN June 5,2023 Cognizant or Oversight Agency for Audit: Department of Treasury. Bonner County respectfully submits the following corrective action plan for the year ended September 30th,2022. Name and address of independent public accounting firm: Hayden Ross. PLLC 315 S Almon St. Moscow.ID 83843 Audit Period: Year ended September 30. 2022. The findings from the September 30, 2022, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS - FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF TREASURY 2022-001 2 CFR 200.318 General Procurement Standards Recommendation: The County should expedite the provisions subject to vetting and begin following the Federal Procurement Policy and Procedures document which was adopted August 9,2022. Planned Corrective Action: The internal control oversight committee, comprised of all nine elected officials, along with the Comptroller has narrowly construed federal award purchases to fully comply with 2 CFR 200.318. This corrective action has already been addressed and is being remediated beginning May l, 2023. If the Department of Treasury has questions regarding this plan, please call Nancy Twineham or Michael Rosedale at208.265.1437. (Comptroller and Elected Clerk) Respectfully, Michael W. Rosedale Bonner County Clerk
View Audit 20332
Cherokee County, Georgia
GA
Subrecipient Monitoring Reporting
Views of Responsible Officials and Planned Corrective Actions: The County agrees with the recommendation and is restructuring the Grants Division to allow for better controls on reporting and reconciliation to the general ledger. The Grants Manager will review all reports prior to their submission ...
Views of Responsible Officials and Planned Corrective Actions: The County agrees with the recommendation and is restructuring the Grants Division to allow for better controls on reporting and reconciliation to the general ledger. The Grants Manager will review all reports prior to their submission to the federal funding source in order to confirm accuracy, eligibility and period of performance. The cumulative amount expended for the 21.027 ? Coronavirus State and Local Fiscal Recovery Funds program was corrected on the December 31, 2022 report submission.
View Audit 21283
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