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Finding caption: The District did not have adequate internal controls for ensuring compliance with procurement requirements for the Special Education program. Name, address, and telephone of District person: Ryan Stokes, Assistant Superintendent PO Box 400 Snoqualmie, WA 98065 (425) 831-8012 Correct...
Finding caption: The District did not have adequate internal controls for ensuring compliance with procurement requirements for the Special Education program. Name, address, and telephone of District person: Ryan Stokes, Assistant Superintendent PO Box 400 Snoqualmie, WA 98065 (425) 831-8012 Corrective action the auditee plans to take in response to the finding: The District notes that in the instances of noncompliance, the vendor responses affirming no available staffing (incorrectly counted as a quote) could have been used as evidence of one of the four allowable circumstances of noncompetitive procurement: after solicitation of a number of sources, competition is determined inadequate. As such, the likely outcome of the procurement would have been the same, although the process to get to that conclusion needs to be corrected. The District will make that correction going forward. When vendors respond to quote solicitations with no available staffing, the District will change internal practices and either continue to solicit additional quotes from additional vendors who do have available staffing or will evaluate the procurement using the noncompetitive procurement guidelines outlined in the Uniform Guidance. Anticipated date to complete the corrective action: 6/1/2024
Responsible Person for Corrective Action: Lindsay Mitchell, Director of Fiscal & Facilities. Corrective Action to be Taken: All Fiscal team members will be attending various training courses around GAAP reporting guidelines. Training will be through the CPE website, also any other sources management...
Responsible Person for Corrective Action: Lindsay Mitchell, Director of Fiscal & Facilities. Corrective Action to be Taken: All Fiscal team members will be attending various training courses around GAAP reporting guidelines. Training will be through the CPE website, also any other sources management can engage in through WiPFLi or CAPLAW. Reports will all be submitted after a review and approval from the Director of Fiscal and Facilities. Policies and procedures will be updated with the assistance of a fiscal consultant to ensure that these policies and procedures are followed through. Back up will be required for every entry and entry and backup will be scanned to a permanent document folder so it can be referenced so if there are any changes made there will be an audit trail for follow up. These new policies and procedures will be initialed by the fiscal team for acknowledgement of changes, and it will be part of the performance evaluation process. The anticipated completion date for this corrective action is September 30, 2024.
Views of Responsible Officials and Planned Corrective Actions: As a componenent of changing our accounting department, we will revisit the current policy by 7/1/24 to ensure screenings are conducted and filed as required prior to engaging relationships. We will also perform restrospective screenings...
Views of Responsible Officials and Planned Corrective Actions: As a componenent of changing our accounting department, we will revisit the current policy by 7/1/24 to ensure screenings are conducted and filed as required prior to engaging relationships. We will also perform restrospective screenings by 6/30/24.
Views of Responsible Officials: As of 6/1/2024, NEW's accounting has been outsourced and a new accounting system will be utilized.
Views of Responsible Officials: As of 6/1/2024, NEW's accounting has been outsourced and a new accounting system will be utilized.
Views of Responsible Officials: As of 7/1/204, NEW's accounting has been outsourced and a new accounting system will be utilized. The accounting department has been restructured to ensure accounts are properly reconciled each month.
Views of Responsible Officials: As of 7/1/204, NEW's accounting has been outsourced and a new accounting system will be utilized. The accounting department has been restructured to ensure accounts are properly reconciled each month.
Finding No. 2023-002 Tenant Files: Eligibility Program: U.S. Department of HUD: Section 8 Housing Choice Vouchers (CFDA 14.871) Type of Finding: Material non-compliance and Material Weakness in Internal Control over Compliance This is a repeat finding of 2022-002 from September 30, 2022 (Origi...
Finding No. 2023-002 Tenant Files: Eligibility Program: U.S. Department of HUD: Section 8 Housing Choice Vouchers (CFDA 14.871) Type of Finding: Material non-compliance and Material Weakness in Internal Control over Compliance This is a repeat finding of 2022-002 from September 30, 2022 (Originally reported as finding 2019-001 from September 30, 2019) Statement of Condition: Out of a total tenant population of approximately 1,142 vouchers, 25 files were selected for testing, and the following errors were discovered. • 1 tenant file had the following error: o The utility allowance was miscalculated by $32 (overstatement). The two-bedroom column utility rates were used when the 1-bedroom column utility rates should have been used. Correcting this error would cause which the HAP rent to decrease from $762 to $731. • 1 tenant file had the following error: o An EIV form was either not run or has been misplaced for the tenant’s annual recertification period. • 1 tenant file had the following error: o The utility allowance was miscalculated by $23 (understatement). The 2022 utility allowance schedule was used when the 2023 utility allowance schedule should have been used. Correcting this error would cause the HAP rent to increase from $494 to $517. • 1 tenant file had the following error: o The tenant did not check the checkbox on the 214-affidavit form indicating that they are a U.S. Citizen. However, based on the birth certificate the tenant is a U.S. citizen. • 1 tenant file had the following error: o An EIV form was either not run or has been misplaced for the tenant’s annual recertification period. • 1 tenant file had the following error: o The tenant’s asset income was miscalculated. Correcting this error would increase the HAP rent by $4. • 1 tenant file had the following error: o The 50058-form reported childcare income support of $6,000, however, the support for the childcare income showed $5,800. Correcting this error had no effect on the HAP rent. • 1 tenant file had the following error: o No support for the tenant’s wage income of $23,296 on the 50058 form. Appears to be reported correctly, since the EIV shows an amount that approximates the tenant’s wage income of $23,296. Nonetheless, there needs to be support in the tenant file for the wage income. o Missing HAP contract. • 1 tenant file had the following error: o The utility allowance was miscalculated by $19 (understatement). Correcting this error would cause the HAP rent to increase from $924 to $943. In addition to the above, we noted the following during our new admissions testing (out of a total of 161 new admissions, 17 files were selected for testing.): • 1 tenant file had the following error: o The tenant did not check the checkbox on the 214-affidavit form indicating that they are a U.S. Citizen. However, based on the birth certificate the tenant is a U.S. citizen. • 1 tenant file had the following error: o HAP contract was not executed timely (within 60 days). • 1 tenant file had the following error: o The voucher extension date was not documented on the voucher. • 1 tenant file had the following error: o The request for tenancy addendum was executed (dated) two days after the voucher extended due date. o The unit size on the voucher did not agree to the family voucher size on the 50058 and the wrong payment standard was applied to the tenant. Recommendation: The Authority should correct the deficiencies noted in the tested files and utilize an ongoing quality control review process on the entire tenant population to ensure proper compliance with the requirements related to tenant eligibility. Ongoing staff training and timely management reviews should be utilized to ensure staff is aware of acceptable procedures. In addition, the Authority should review staffing levels, skill sets and case load. Action Taken: The Authority concurs with this finding. The Authority has an established review, oversight and training process and will continue to improve its review, oversight, and training process to ensure proper procedures are being followed. All audit findings of the files tested have been corrected. The Authority has implemented a quality control system so that every file receives a quality review for appropriate third-party verification and upfront income, and assistance is determined. The agency has created a Family Worksheet and an HCV Computation Worksheet to help staff identify errors in calculations and to check for accuracy prior to completing Annual Reexaminations and Interim Recertifications. The agency has changed its filing system to enable staff to thoroughly review all forms prior to admission and during regular recertification and interim adjustment processing. The agency created an “Other Adult” packet to ensure 214 forms and other pertinent are completed for all adult household members. The HCV Counselor caseloads have been distributed equitably amongst Counselors to promote efficiency and accuracy while working on each HCV participant's file. The Counselor's caseload is divided alphabetically and assigned by multifamily developments to track and monitor counselors' strength and weaknesses and to determine if additional training and/or monitoring is needed. A Counselor has been assigned to only handle specialty vouchers (EHV, VASH, Homeownership, and FUP). The FSS Coordinator is responsible for the full management of HCV FSS participants. The Authority has hired an Intake Housing Counselor/Portability Specialist to focus on determining eligibility of new applicants pulled from the waitlist and to manage the waitlist. This Counselor also determines eligibility and compiles document packet for portability clients. Internal file reviews are being completed and management will continue to conduct a 10% review for each Counselor's processing of annual recertifications. This percentage may increase if work product indicates a need for more stringent review. To further ensure compliance and accuracy, the HCV Program Manager will review at least 1 out of every 5 intake files. All new admissions move-in files are now being to the Housing Programs Director for review prior to approval. A sample size of 15% is now being reviewed at the end of month by the Compliance Director and Housing Programs Director for compliance. The Authority has had a significant turnover in the HCV department over the past 24 months. All HCV Counselors, except the new Intake Counselor, have attended Voucher Specialist training and Nan McKay HCV Rental Calculation Certification training and successfully passed the certification exam. Effective Date: June 21, 2024 Contact Information Gwendolyn B. Dawson, CEO Ocala Housing Authority 1629 NW 4th Street Ocala, Florida 34475 (352) 369-2636
Corrective Action Plan – Finding 2023-01 The City of Jacksonville has updated their policies to include subrecipient monitoring protocols. All grants will be examined to determine if there are subrecipients and appropriate monitoring will be performed.
Corrective Action Plan – Finding 2023-01 The City of Jacksonville has updated their policies to include subrecipient monitoring protocols. All grants will be examined to determine if there are subrecipients and appropriate monitoring will be performed.
MRGDC will implement fiscal monitoring policies and develop review procedures, as recommended, to ensure full compliance with the requirements outlined in 2 CFR 200.332 (d). Planned corrective action will consist of conducting financial monitoring visits/desk reviews on all eight (8) Area Agency on...
MRGDC will implement fiscal monitoring policies and develop review procedures, as recommended, to ensure full compliance with the requirements outlined in 2 CFR 200.332 (d). Planned corrective action will consist of conducting financial monitoring visits/desk reviews on all eight (8) Area Agency on Agency sub-recipients before the fiscal year ends on September 30, 2024.
Additionally, MRGDC will request all sub-recipients submit their annual financial and compliance reports, as applicable, to our fiscal department. MRGDC fiscal staff will then timely review each report to further comply with the monitoring requirements as outlined in 2 CFR 200.332(d).
Additionally, MRGDC will request all sub-recipients submit their annual financial and compliance reports, as applicable, to our fiscal department. MRGDC fiscal staff will then timely review each report to further comply with the monitoring requirements as outlined in 2 CFR 200.332(d).
As noted above, The Trust for Tomorrow continues to add compensating controls each year when possible. For example, a Director of Financial Operations was hired during the last half of the fiscal year under audit and this individual has taken over certain responsibilities, including but not limited ...
As noted above, The Trust for Tomorrow continues to add compensating controls each year when possible. For example, a Director of Financial Operations was hired during the last half of the fiscal year under audit and this individual has taken over certain responsibilities, including but not limited to general ledger coding, review and approval of invoices, processing timesheets, and handling expense reimbursement requests. Further, we will continue to review our processes to determine where duties can be segregated amongst existing staff. Additionally, the board will continue to provide close oversight of the Organization and evaluate that oversight on a consistent basis.
Management concurs with the finding and agrees with the recommendation. Management is currently working with HUD to obtain approval to reimburse the Community's operating cash account from the residual receipts fund.
Management concurs with the finding and agrees with the recommendation. Management is currently working with HUD to obtain approval to reimburse the Community's operating cash account from the residual receipts fund.
View Audit 309788 Questioned Costs: $1
2023-002 – Written Policies and Procedures Required by the Uniform Grant Guidance Auditor Description of Condition and Effect. Although the Organization has processes in place to cover this area, the Organization has no formal written policies covering payments or procurement that address all ...
2023-002 – Written Policies and Procedures Required by the Uniform Grant Guidance Auditor Description of Condition and Effect. Although the Organization has processes in place to cover this area, the Organization has no formal written policies covering payments or procurement that address all of the areas required by the Uniform Guidance. As a result of this condition, the Organization did not fully comply with the Uniform Guidance. Auditor Recommendation. We recommend that the Organization draft the required policies as soon as practical, but no later then the end of fiscal year 2024. Corrective Action. We will update our written policies as necessary for compliance with the Uniform Guidance. Responsible Person. Anthony Klisch, CFO Anticipated Completion Date. No later than December 31, 2024
2023-001 – Documentation of Procurement Process Auditor Description of Condition and Effect. The Organization does not have documentation of their process for noncompetitive procurement, specifically related to sole source procurement. In addition, the Organization reviews vendors standing...
2023-001 – Documentation of Procurement Process Auditor Description of Condition and Effect. The Organization does not have documentation of their process for noncompetitive procurement, specifically related to sole source procurement. In addition, the Organization reviews vendors standing with the State of Michigan and LARA, but not with www.sam.gov. No documentation of this review is retained. As a result of this condition, the Organization did not fully comply with the requirements of the Uniform Guidance. Auditor Recommendation. We recommend that the Organization retain documentation of their procurement process including checking vendors for potential exclusions from federal award work. Corrective Action. We will improve our documentation related to procurement, specifically related to sole-source procurement. Responsible Person. Anthony Klisch, CFO Anticipated Completion Date. No later than December 31, 2024
Corrective Action Plan For the Year Ended September 30, 2023 Section II - Financial Statement Findings None Reported Section III - Federal Award Findings and Questioned Costs Finding 2023-001 Name of Contact Person: Sara Potts, Executive Director Corrective Action: We concur. Management will rev...
Corrective Action Plan For the Year Ended September 30, 2023 Section II - Financial Statement Findings None Reported Section III - Federal Award Findings and Questioned Costs Finding 2023-001 Name of Contact Person: Sara Potts, Executive Director Corrective Action: We concur. Management will review the internal control procedures as they relate to eligiblity and will implement procedures to ensure all documents are obtained during intake. Proposed Completion Date: Immediately.
May 7, 2024 U.S. Department of Education American Academy McAllister Institute of Funeral Services, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2023. Auditors: CohnReznick 1301 Avenue of the Americas New York, NY 10019 Audit period: October 1...
May 7, 2024 U.S. Department of Education American Academy McAllister Institute of Funeral Services, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2023. Auditors: CohnReznick 1301 Avenue of the Americas New York, NY 10019 Audit period: October 1, 2022 to September 30, 2023 The findings from the fiscal year 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS-FINANCIAL STATEMENT AUDIT SIGNIFICANT DEFICIENCY 2023-001 Federal Direct Loan Program Student Recommendation: We recommended in the prior year that the Institute review and revise its procedures to put controls in place to ensure required notifications regarding Federal Direct Loan Program proceeds are provided to par-ticipating students. Action Plan: We agree with both the finding and the recommendation. In the Summer 2023 semester, a system was implemented to send out the required notifications regarding Federal Direct Loan Program proceeds that have been applied to a participating student's account. If the U.S. Department of Education has questions regarding this plan, please call Robert Graber at 732-547-9549.
In response to your finding 2023-001, the Commissioners will be contacting Clark Schaefer Hackett to help guide their office in the reporting process and corrective actions in order to resolve this issue before the next audit.
In response to your finding 2023-001, the Commissioners will be contacting Clark Schaefer Hackett to help guide their office in the reporting process and corrective actions in order to resolve this issue before the next audit.
In response to the indings from the Collaborative Federal Monitoring (CFM) Audit that was conducted on the Federal grants funding in FY 23, MLVR Charter school submitted a CFM CAP to homeroom on November 16, 2023. The CAP addressed the following: ...
In response to the indings from the Collaborative Federal Monitoring (CFM) Audit that was conducted on the Federal grants funding in FY 23, MLVR Charter school submitted a CFM CAP to homeroom on November 16, 2023. The CAP addressed the following: 1. A policy pertaining to Uniform Grant Guidance has been developed and will be presented to the board for approval November 15, 2023 2. Resolutions are being completed separately for submission of grant application and then acceptance of grant funds once approved by DOE. Board resolutions are kept on file in financial department. Resolutions have been 3. implemented to ensure staff are approved by board for grant funding and documented in minutes 4. Implement procedures to ensure vendors are neither debarred nor suspended prior to entering into purchase orders or contracts equal to or in excess of $25,000. 5. Reimbursement requests will be submitted at a minimum quarterly otherwise every two months. 6. Accounting software is updated and reviewed to ensure budgeted amounts and carryover funds are properly recorded throughout the fiscal year.
ResponseMews: We respectfully disagree with this audit finding. The state approved Betabox's request for an allocation from the GEER fund, conditional upon submission of financial reports. The state specified to our Board the vendor that these funds were to be used for, so it was believed that no fu...
ResponseMews: We respectfully disagree with this audit finding. The state approved Betabox's request for an allocation from the GEER fund, conditional upon submission of financial reports. The state specified to our Board the vendor that these funds were to be used for, so it was believed that no further procurement process was required. Corrective Action Planned: Going forward we will get legal advice before accepting any funds that are to be used for a specific vendor. We will also make sure that appropriate procurement procedures are followed for future purchases. Anticipated Completion Date: June 2024 Contact Person(s): Ashley Montgomery, CSFO
View Audit 309754 Questioned Costs: $1
Management of the Organization concurs with the audit finding. The Organization signed on several new providers within this fiscal year due to several other sponsoring organizations withdrawing from the CACFP program. As a result, the Organization was not able to perform all the required reviews. Th...
Management of the Organization concurs with the audit finding. The Organization signed on several new providers within this fiscal year due to several other sponsoring organizations withdrawing from the CACFP program. As a result, the Organization was not able to perform all the required reviews. This had been discussed with the representative of Indiana Department of Education, Office of School and Community Nutrition (IDOE), the State oversight agency for the CACFP program, who is aware of the issue. In fact, the IDOE requested its own waiver on CACFP reviews performed for the program year October 1, 2022 to September 30, 2023 due to continued labor shortages and lack of both software developers and software companies when there has been an abundance of system changes for the program year. The Organization has already hired an additional staff as a CACFP Specialist who will monitor facilities on a full-time basis. Both the CACFP manager and CACFP Specialist have created a calendar to coordinate with the software used by the provider homes and the Organization to get all monitoring completed.
Management of the Organization concurs with the audit finding. The Organization has provided increased training to the providers to ensure correct documentation is kept. The Organization has implemented a policy where providers are required to have a CACFP Binder where all required forms, including ...
Management of the Organization concurs with the audit finding. The Organization has provided increased training to the providers to ensure correct documentation is kept. The Organization has implemented a policy where providers are required to have a CACFP Binder where all required forms, including original enrollment forms and annual renewal forms, will be stored and must be available for review. Children with missing forms will have meal reimbursements disallowed until forms are completed correctly. These binders will be checked during the monitoring reviews.
Response/Views: We agree with the finding as it is stated. Corrective Action Planned: We shall comply accordingly for future federal fund projects requiring Davis-Bacon reporting. Anticipated Completion Date: NIA. The project has already taken place Contact Person(s): Cassandra Allen 334.864.9343
Response/Views: We agree with the finding as it is stated. Corrective Action Planned: We shall comply accordingly for future federal fund projects requiring Davis-Bacon reporting. Anticipated Completion Date: NIA. The project has already taken place Contact Person(s): Cassandra Allen 334.864.9343
View Audit 309744 Questioned Costs: $1
Finding Reference Number: 2023-001 – Significant Deficiency – Lack of Documentation of Verification of Vendors Description of Finding: APA verified vendor was neither suspended nor debarred and staff confirmed as such in writing. However, they did not print and/or maintain a copy of the screenshot f...
Finding Reference Number: 2023-001 – Significant Deficiency – Lack of Documentation of Verification of Vendors Description of Finding: APA verified vendor was neither suspended nor debarred and staff confirmed as such in writing. However, they did not print and/or maintain a copy of the screenshot for files. This was inconsistent with APA written procedures. Statement of Concurrence (or Nonconcurrence): Management concurs that there was one instance wherein it did not print and maintain the verification screenshot for its files. Corrective Action: Management will review and update its procurement procedures to include a contract review checklist to be signed and dated by the preparer and approved by the contract signer (General Counsel, COO or CEO). Said checklist will include a specific reference to the date suspension and debarment were checked and will serve as primary documentary support which will be included in the vendor contract files. Contact Information: For further details or questions regarding this corrective action plan, please contact: Name: Steven Naugle
The Alliance has reinstituted an hourly timesheet format in order to account for positions with multiple funding sources.
The Alliance has reinstituted an hourly timesheet format in order to account for positions with multiple funding sources.
Finding 2023-002 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution CFDA #93.498 Finding Summary: The Medical Center had a revenue calculation error of $192,326 on the HHS special report wit...
Finding 2023-002 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution CFDA #93.498 Finding Summary: The Medical Center had a revenue calculation error of $192,326 on the HHS special report with no impact to the actual lost revenues as the quarter with the error did not result in any lost revenue being reported (i.e., lost revenue claimed was accurate on the HHS special report but key line items were misstated). Responsible Individuals: Cathy Huss, CFO Corrective Action Plan: All tracking documents that have calculations will be reviewed by the CEO if the CFO compiles for accuracy and vice versa. The reviewer will sign off by email that they have reviewed and agree with the calculations. The calculation of lost revenues will be updated with our next reporting to HHS. Anticipated Completion Date: 6/30/2023
We concur. According to previous findings, daily expenditures have been recorded into the general ledger as they occur and reconciled in a timely manner monthly. Adjustments will be recorded into the general accounting system daily, after a review by the Executive Director on completion of entries b...
We concur. According to previous findings, daily expenditures have been recorded into the general ledger as they occur and reconciled in a timely manner monthly. Adjustments will be recorded into the general accounting system daily, after a review by the Executive Director on completion of entries by the Office Manager. In corrective action steps already in place from the previous year’s findings, adjustments have been recorded in the general accounting system and accounts have been reconciled in a timely manner.
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