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Corrective Action Plans

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Finding 401209 (2023-001)
Material Weakness 2023
Community Counseling Solutions
OR
Material Weakness Reporting Internal Control / Segregation of Duties
Corrective Action Taken: The entity understands the importance of timely maintenance of the general ledger and has taken steps to document procedures, cross train the accounting team, and hire additional employees to assist with processing transactions.
Corrective Action Taken: The entity understands the importance of timely maintenance of the general ledger and has taken steps to document procedures, cross train the accounting team, and hire additional employees to assist with processing transactions.
View Audit 309220
The University of Alabama
AL
Student Financial Aid Eligibility Period of Performance
Finding 2023-003 – Reporting Cluster: Student Financial Assistance Federal Agency: Department of Education Assistance Listing Title and Number: 84.268 - Federal Direct Loan Program Award Year: Fiscal year 2023 Management concurs with the auditors’ finding. The academic year end date was reported i...
Finding 2023-003 – Reporting Cluster: Student Financial Assistance Federal Agency: Department of Education Assistance Listing Title and Number: 84.268 - Federal Direct Loan Program Award Year: Fiscal year 2023 Management concurs with the auditors’ finding. The academic year end date was reported incorrectly for Direct Loan borrowers enrolled in Law School. All affected records have been identified and were limited to students seeking professional degrees. All incorrectly reported dates have been corrected in the COD system as of June 13, 2024. Though the University had procedures in place to monitor the correctness of information submitted to the COD system, this error in one of our smallest student groups was overlooked during our office’s transition back to normal operations from COVID-19 procedures. To prevent a recurrence of this error, a separate review process will be added to our office workflow to annually ensure the accuracy of academic dates entered into the Banner student information system. Ronald Price, Associate Director, Student Financial Aid, Fiscal Operations and Loans of the University of Alabama (ronald.price@ua.edu), is responsible for implementing the corrective action planned. The University expects to complete this corrective action plan by July 31, 2024.
View Audit 309212
The University of Alabama
AL
Student Financial Aid Reporting Eligibility
Finding 2023-002 – Timeliness of Enrollment Reporting Cluster: Student Financial Assistance Federal Agency: Department of Education Assistance Listing Title and Number: 84.268 - Federal Direct Loan Program Award Year: Fiscal year 2023 Management concurs with the auditors’ finding. The University be...
Finding 2023-002 – Timeliness of Enrollment Reporting Cluster: Student Financial Assistance Federal Agency: Department of Education Assistance Listing Title and Number: 84.268 - Federal Direct Loan Program Award Year: Fiscal year 2023 Management concurs with the auditors’ finding. The University began discussions with the National Student Clearinghouse (“Clearinghouse”) in February 2024 concerning graduation reporting, and changes have been made to the process of reporting student graduations. Per the recommendation of the Clearinghouse, a “Graduates Only” file will now be reported by the University in addition to the Clearinghouse’s “Degree Verify” files. Management has verified with the Clearinghouse that this change will eliminate the occurrence of records not being properly applied and provides easier identification and resolution of any errors. This new method of reporting was implemented on June 10, 2024, with the reporting of Spring 2024 graduates. For the remaining status change issues, management has collaborated with the Clearinghouse on the University’s schedule of future enrollment reporting submissions to prevent any further timing issues with NSLDS reporting. Daniel Strickland, Associate University Registrar (daniel@ua.edu) completed this corrective action plan on June 10, 2024.
View Audit 309212
The University of Alabama
AL
Student Financial Aid Matching / Level of Effort / Earmarking Subrecipient Monitoring
Finding 2023-001 – E-Sign Act Cluster: Student Financial Assistance Federal Agency: Department of Education Assistance Listing Title and Number: 84.007 - Federal Supplemental Educational Opportunity Grants, 84.033 - Federal Work Study Program, 84.063 - Federal Pell Grant Program, 84.038 - Student F...
Finding 2023-001 – E-Sign Act Cluster: Student Financial Assistance Federal Agency: Department of Education Assistance Listing Title and Number: 84.007 - Federal Supplemental Educational Opportunity Grants, 84.033 - Federal Work Study Program, 84.063 - Federal Pell Grant Program, 84.038 - Student Financial Assistance, 84.268 - Federal Direct Loan Program, 93.264 - Nursing Faculty Loan Program Award Year: Fiscal year 2023 Management concurs with the auditors’ finding and understands the requirement to obtain student voluntary consent to participate in electronic transactions. Beginning with the 2024-25 academic year, student voluntary consent to participate in electronic transactions language will be added to the existing financial aid terms and conditions acceptance process students are required to review each year they receive federal student aid. To implement the needed changes, the following actions will take place: 1) For students who have already applied for federal aid for the 2024-25 academic year, E-Sign Terms and Conditions will be added to the student’s myBama Financial Aid Home Page with the option to accept. This will be implemented prior to fall term awarding of returning students. For entering students who have already received 2024-25 awards, each will be notified of the E-sign requirements and will be given the opportunity to voluntarily consent. 2) Those filing 2024-25 FAFSA’s after June 30, 2024 (and in future years), will be notified of the E-Sign terms, conditions, and voluntary acceptance process at the time their FAFSA application is received and will be directed to their myBama Financial Aid Home Page to complete it. In addition to the University’s existing policies of student’s consent to electronic disbursement of credit balances and notifications on receiving paper communications, these improvements will ensure full compliance with the E-sign Act. Helen Allen, Executive Director, Student Financial Aid and Scholarships of The University of Alabama (helen.allen@ua.edu), is responsible for implementing the corrective action planned. The University expects to complete this corrective action plan by July 31, 2024.
View Audit 309212
Finding 401176 (2023-003)
Significant Deficiency 2023
Trellis Co.
MN
Questioned Costs HUD Housing Programs Cash Management
FINDING 2023-003: Unauthorized receipt of COVID-19 Supplemental Payments (CSP) Name of contact person – Megan Netland, Vice President of Asset Management Corrective action – The applications for reimbursement for program periods 1 through 3 were made in error. The Corporation has contacted HUD and i...
FINDING 2023-003: Unauthorized receipt of COVID-19 Supplemental Payments (CSP) Name of contact person – Megan Netland, Vice President of Asset Management Corrective action – The applications for reimbursement for program periods 1 through 3 were made in error. The Corporation has contacted HUD and is awaiting a response. Proposed completion date – Management has contacted HUD and is awaiting a response.
View Audit 309200 Questioned Costs: $1
Finding 401162 (2023-002)
Significant Deficiency 2023
Trellis Co.
MN
FINDING 2023-002: Audit Adjustments Name of contact person – Lisa Fischer, Chief Operating Officer Corrective action – The Corporation has received property donations on occasion over the years. The donated property was not recorded at fair market value at the time of closing on the acquisition due ...
FINDING 2023-002: Audit Adjustments Name of contact person – Lisa Fischer, Chief Operating Officer Corrective action – The Corporation has received property donations on occasion over the years. The donated property was not recorded at fair market value at the time of closing on the acquisition due to the timing of closing in December 2023, and the immediate transition of our financial controller early in January 2024. This omission was caught by our auditors prior to internal staff due to the key staff transition. Going forward the CEO and CFO will meet monthly to review financial statements and transactions and make sure all donations and other transactions are recorded according to accounting policies. Proposed completion date – Management and the Board of Directors will implement the above immediately.
View Audit 309200
Finding 401148 (2023-001)
Significant Deficiency 2023
Trellis Co.
MN
Internal Control / Segregation of Duties HUD Housing Programs
FINDING 2023-001: Lack of Segregation of Duties – Cash Receipts Name of contact person – Lisa Fischer, Chief Operating Officer Corrective action – The Corporation is acquiring a check scanning machine from our bank that will allow our administrative assistant to deposit the checks electronically as ...
FINDING 2023-001: Lack of Segregation of Duties – Cash Receipts Name of contact person – Lisa Fischer, Chief Operating Officer Corrective action – The Corporation is acquiring a check scanning machine from our bank that will allow our administrative assistant to deposit the checks electronically as soon as they arrive in the mail. Proposed completion date – This request has been made to Bridgewater Bank and the machine will be active in the immediate future.
View Audit 309200
Finding 401141 (2023-004)
Significant Deficiency 2023
City of Orange Township Public Schools
NJ
Questioned Costs Cash Management
Part of the payroll reconciliatiion will be revised to include review of employees charged to grants to ensure they are assigned to the grant and tracking their time properly including salaire snad stipends.
Part of the payroll reconciliatiion will be revised to include review of employees charged to grants to ensure they are assigned to the grant and tracking their time properly including salaire snad stipends.
View Audit 309190 Questioned Costs: $1
The University of Alabama at Birmingham
AL
Subrecipient Monitoring
MANAGEMENT'S VIEWS AND CORRECTIVE ACTION PLAN The following is the University of Alabama at Birmingham’s Response to the audit of Federal programs in accordance with the Uniform Guidance for the year ending September 30, 2023. Finding 2023-002 – E-Sign Act Program: Student Financial Assistance Clust...
MANAGEMENT'S VIEWS AND CORRECTIVE ACTION PLAN The following is the University of Alabama at Birmingham’s Response to the audit of Federal programs in accordance with the Uniform Guidance for the year ending September 30, 2023. Finding 2023-002 – E-Sign Act Program: Student Financial Assistance Cluster Federal Agency: Department of Education Assistance Listing Title and Number: All Management understands the requirement to obtain student voluntary consent to participate in electronic transactions. Management acknowledges and agrees with the finding as presented. As required by Federal law, The University of Alabama at Birmingham (“University”) must inform students that it conducts business electronically and allow students to choose to conduct business through other means. Beginning with the 2023-24 academic year, the University required students to consent to terms and conditions of using BlazerNet but did not disclose E-Sign Act specific terms and conditions. Management recognizes that to satisfy the E-sign Act requirements that all relevant terms and conditions must be disclosed for the student to review prior to consent. Management plans to resolve this finding in two phases. • Phase I implemented the process where students that completed a FASFA voluntarily consent to participate in electronic transactions through the terms and conditions disclosed on the financial aid page on BlazerNet beginning with the 2023-24 academic year. • Phase II will require an update to BlazerNet which will direct students logging in for the first time during an academic year to a "consent to do business electronically" statement. The statement will outline the agreements and transactions covered by the consent and the students’ rights and responsibilities. The University implemented Phase I for students that applied for Federal Title IV financial aid beginning with the 2023-24 academic year. The University expects to complete Phase II beginning with the 2024-25 academic year. For follow-up questions and information, contact Bernard Mays, University Controller at bmaysjr@uab.edu.
View Audit 309173
Finding 401100 (2023-004)
Significant Deficiency 2023
Seattle Indian Health Board
WA
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties
Planned Corrective Action: Management of the Health Board have placed appropriate measures to oversee the internal control process of the month and year-end close. The accounting staff will prepare the transactions and the controller will approve it accordingly and the Director of FP&A will rectify ...
Planned Corrective Action: Management of the Health Board have placed appropriate measures to oversee the internal control process of the month and year-end close. The accounting staff will prepare the transactions and the controller will approve it accordingly and the Director of FP&A will rectify them whenever FFR reports are completed. We have implemented strong internal control by separating the preparation of the month and year end reporting to be done by staff accountant and approved by Controller or Director of FPA. In addition, the CFO is reviewing month-end reconciliations on a quarterly basis. Name of Responsible Party: Zecharias Mesgane, CMA, Director of FP&A Anticipated Completion Date: September 30, 2024.
View Audit 309158 Questioned Costs: $1
Finding 401099 (2023-003)
Material Weakness 2023
Seattle Indian Health Board
WA
Reporting § 200.303
Planned Corrective Action: To address a gap identified internally by the Health Board, a new, comprehensive reconciliation and reporting process has been established. This gap was recognized when new finance department leadership assumed their positions prior to audit fieldwork, leading to the devel...
Planned Corrective Action: To address a gap identified internally by the Health Board, a new, comprehensive reconciliation and reporting process has been established. This gap was recognized when new finance department leadership assumed their positions prior to audit fieldwork, leading to the development and implementation of immediate corrective actions. Management at the Health Board has implemented a robust internal control process that includes reconciliation in two phases, which was developed in collaboration with our grants team. This documented process ensures thorough reconciliation and robust internal controls. It enhances the accuracy and timeliness of our financial reporting, particularly for FFR SF-425 submissions, thereby strengthening our overall financial management practices. The following outlines the detailed steps of this process, divided into two critical phases: Phase I: Revenue, Expenses, and Cash Reconciliation 1. Reconciliation by FP&A Analyst: Ensures that the figures and documents entered in Sage Intacct align with the Payment Management System (PMS) regarding authorized grant amounts and drawdown amounts at each month-end close. 2. Grant Receivable Invoices: Recorded in Sage Intacct as part of the month-end close process. A billing or AR accountant collects the expenses and enters corresponding revenue amounts, which the system uses to generate invoices. 3. Notification of Drawdown: The FP&A Analyst notifies the Director of FP&A and the Account Manager via email about the drawdown and the corresponding invoice amount. 4. Verification and Processing: The Director of FP&A verifies the amount and processes the drawdown from PMS to the bank. 5. Monthly CFO Report: The CFO receives a monthly status report. Phase II: FFR Reporting 1. Weekly PMS Review: Every Monday, the PMS is reviewed to identify any projects pending or expired for quarterly, annual, and final report periods. 2. Preparation of Revenue Reports: The billing or AR accountant prepares the direct and indirect revenue based on expense amounts. 3. Submission for Approval: The prepared revenue reports are submitted in the PMS for approval by the Director of FP&A. 4. Final Submission: After the DFPA's approval and final submission in the PMS, the information appears in the Grant Solution system for further approval by the program and grants team. 5. PMS Report: Receive an approval or rejection report from the PMS. Name of Responsible Party: Zecharias Mesgane, CMA, Director of FP&A Anticipated Completion Date: September 30, 2024
View Audit 309158
Finding 401098 (2023-002)
Material Weakness 2023
Seattle Indian Health Board
WA
Eligibility Material Weakness Internal Control / Segregation of Duties
Planned Corrective Action: The Seattle Indian Health Board has adopted a sliding fee program that provides discounts to eligible patients and Indian tribes. To address the auditors' concerns and further strengthen our internal controls, we are implementing a comprehensive corrective action plan. Fir...
Planned Corrective Action: The Seattle Indian Health Board has adopted a sliding fee program that provides discounts to eligible patients and Indian tribes. To address the auditors' concerns and further strengthen our internal controls, we are implementing a comprehensive corrective action plan. Firstly, we will ensure that all personnel involved in eligibility checks, including front desk staff and benefits specialists, are fully trained and aware of federal regulations and internal policies. This will be achieved through comprehensive training sessions and the development of a detailed training manual outlining eligibility criteria, documentation requirements, and procedural steps. Periodic refresher training sessions will reinforce adherence to these policies. Secondly, we will establish a robust internal audit system to regularly review and verify compliance with eligibility requirements. This includes integrating a monthly audit of eligibility determinations into the month-end reporting process, conducted by the clinical operations team. The clinical operations team will use a standardized checklist during these audits to ensure consistency and thoroughness. They will document findings and follow up on any issues or discrepancies with the relevant personnel to ensure timely corrections and adherence to procedures. Management believes that we have adequate internal control systems to safeguard the organization's assets and comply with federal and local regulations. However, we remain committed to further strengthening our controls and processes where necessary. Name of Responsible Party: Zecharias Mesgane, CMA, Director of FP&A Anticipated Completion Date: September 30, 2024
View Audit 309158
Milford Housing Authority
NE
Internal Control / Segregation of Duties Special Tests & Provisions Reporting
Noncompliance and Internal Controls over Compliance for Special Tests and Provisions: Corrective Action Planned: The Milford Housing Authority will evaluate its system of internal control over special tests and provisions to determine how the Authority can better monitor and comply with reserve re...
Noncompliance and Internal Controls over Compliance for Special Tests and Provisions: Corrective Action Planned: The Milford Housing Authority will evaluate its system of internal control over special tests and provisions to determine how the Authority can better monitor and comply with reserve requirements of its award agreement. Anticipated Completion Date: December 31, 2023. Responsible: Management and Board of Commissioners.
View Audit 309124
Finding 401096 (2023-003)
Material Weakness 2023
Milford Housing Authority
NE
Internal Control / Segregation of Duties Material Weakness Matching / Level of Effort / Earmarking
Material Audit Adjustments: Corrective Action Planned: The Milford Housing Authority will continue to improve communication of accounting transactions to both accounting personnel and those charged with oversight in order to decrease future proposed material audit adjustments. Anticipated Complet...
Material Audit Adjustments: Corrective Action Planned: The Milford Housing Authority will continue to improve communication of accounting transactions to both accounting personnel and those charged with oversight in order to decrease future proposed material audit adjustments. Anticipated Completion Date: December 31, 2023. Responsible: Management and Board of Commissioners.
View Audit 309124
Finding 401095 (2023-002)
Material Weakness 2023
Milford Housing Authority
NE
Internal Control / Segregation of Duties Material Weakness Matching / Level of Effort / Earmarking
Preparation of the Financial Statements: Corrective Action Planned: The Milford Housing Authority's management and Board of Commissioners will rely on its review and oversight authority to mitigate this inherent weakness in its internal control system. Anticipated Completion Date: Continuous. R...
Preparation of the Financial Statements: Corrective Action Planned: The Milford Housing Authority's management and Board of Commissioners will rely on its review and oversight authority to mitigate this inherent weakness in its internal control system. Anticipated Completion Date: Continuous. Responsible: Management and Board of Commissioners.
View Audit 309124
Finding 401094 (2023-001)
Material Weakness 2023
Milford Housing Authority
NE
Internal Control / Segregation of Duties Material Weakness
Segregation of Duties: Corrective Action Planned: Milford Housing Authority’s management and Board of Commissioners will rely on its review and oversight authority to mitigate this inherent weakness in its internal control system. Anticipated Completion Date: Continuous. Responsible: Managemen...
Segregation of Duties: Corrective Action Planned: Milford Housing Authority’s management and Board of Commissioners will rely on its review and oversight authority to mitigate this inherent weakness in its internal control system. Anticipated Completion Date: Continuous. Responsible: Management and Board of Commissioners.
View Audit 309124
Finding 401074 (2023-002)
Material Weakness 2023
Choice Regional Health Network
WA
Questioned Costs Allowable Costs / Cost Principles § 200.430
Finding 2023-002 Material weakness in internal controls over compliance and instances of noncompliance related to allowable costs. Repeat Finding Yes. 2022-04 Contact Person(s): Beth Mizushima, Chief Operating Officer, mizushimab@crhn.org Explanation and specific reasons for disagreement with the au...
Finding 2023-002 Material weakness in internal controls over compliance and instances of noncompliance related to allowable costs. Repeat Finding Yes. 2022-04 Contact Person(s): Beth Mizushima, Chief Operating Officer, mizushimab@crhn.org Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if applicable): Not applicable. Corrective action planned: We agree that all awards should be charged the actual allocation percentages of time and effort. It is our assessment that staffing turnover did contribute to challenges with the set-up and deployment of Paylocity in Fall of 2022. We are committed to improving our time and effort system. Currently, we are in the process of migrating accounting and payroll functions to new systems. Additionally, we have dedicated a fiscal staff member’s time to review all payroll expenditures and adjust as needed prior to our next draw. Anticipated completion date: April 30, 2024.
View Audit 309096 Questioned Costs: $1
Old Colony Regional Vocational Technical High School
MA
Allowable Costs / Cost Principles Subrecipient Monitoring Eligibility
CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Elementary and Secondary Education The Old Colony Regional Vocational Technical High School respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public account...
CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Elementary and Secondary Education The Old Colony Regional Vocational Technical High School respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Powers & Sullivan, LLC 100 Quannapowitt Parkway, Suite 101 Wakefield, MA 01880 Audit period: July 1, 2022 through June 30, 2023 The finding from the June 30, 2023, schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS U.S. DEPARTMENT OF EDUCATION Passed through Massachusetts Department of Elementary and Secondary Education Special Education Cluster Special Education Grants to States – Federal Assistance Listing Number 84.027 2023-001 – Controls for Monitoring Payroll Charged to the Grant Views of Responsible Officials and Planned Corrective Actions: Management agrees with the findings and for the school year 2023-2024, the District will ensure that all payroll expenditures charged to the special education grant are supported with documentation regarding the eligibility of the employees paid out of the grant, as well as documentation that payroll charged to the grant was time spent on accomplishing grant objectives (i.e. time and effort certifications).
View Audit 309082
Finding 401016 (2023-002)
Significant Deficiency 2023
University of Guam
GU
Procurement, Suspension & Debarment § 200.214
Finding NO. 2023-002 View of University of Guam and Corrective Action Plan: The University acknowledges the finding. While the University regularly performs verification of vendors against the SAM Exclusions list via www.sam.gov, the process is not consistently documented. Effective immediately,...
Finding NO. 2023-002 View of University of Guam and Corrective Action Plan: The University acknowledges the finding. While the University regularly performs verification of vendors against the SAM Exclusions list via www.sam.gov, the process is not consistently documented. Effective immediately, the University has implemented procedures to ensure proper documentation and maintenance of vendor verifications via the SAM Exclusions list. This procedure includes the following steps: • Obtaining the debarred vendor listing from SAM.GOV monthly and reviewing vendors’ status. • Checking new vendors against the downloaded list for the month when creating new vendors in the system. • Including a memorandum or statement indicating the verification process and status of vendors for purchases $25,000 and above. Name of Contact Person: Abigail Martin, Comptroller Proposed Completion Date: Completed on May 14, 2024.
View Audit 309068
Finding 401013 (2023-001)
Significant Deficiency 2023
University of Guam
GU
Allowable Costs / Cost Principles
Finding NO. 2023-001 View of University of Guam and Corrective Action Plan: The University acknowledges the finding. The University has an approved indirect cost agreement for use on grants, contracts, and other agreements with the Federal Government. This agreement is accessible on the Universit...
Finding NO. 2023-001 View of University of Guam and Corrective Action Plan: The University acknowledges the finding. The University has an approved indirect cost agreement for use on grants, contracts, and other agreements with the Federal Government. This agreement is accessible on the University’s website and has been disseminated to all accountants responsible for grants and indirect cost calculations. The accountants are trained to use the allowable base as per the agreement when calculating indirect costs. We believe that this was a one-time oversight due to the nature of the grant. As lost revenues associated with the COVID-19 pandemic is allowable under the Higher Education Emergency Relief Fund (HEERF) Minority Serving Institutions grant, the cost was subsequently reclassified to its appropriate category. Additionally, we will provide further training and regular refresher courses for the accountants. Name of Contact Person: Abigail Martin, Comptroller Proposed Completion Date: Ongoing
View Audit 309068
Finding 401008 (2023-001)
Significant Deficiency 2023
City of Babbitt, Minnesota
MN
Internal Control / Segregation of Duties Significant Deficiency Subrecipient Monitoring
Finding Number: 2023-001 Finding Title: SEGREGATION OF DUTIES Name of Contact Person Responsible for Corrective Action Robecca Jaeger, City Clerk-Treasurer Corrective Action Planned Management will attempt to monitor transactions and structure the duties of office personnel to help ensure as much ...
Finding Number: 2023-001 Finding Title: SEGREGATION OF DUTIES Name of Contact Person Responsible for Corrective Action Robecca Jaeger, City Clerk-Treasurer Corrective Action Planned Management will attempt to monitor transactions and structure the duties of office personnel to help ensure as much segregation of duties as possible within the City’s staffing limitations and funding constraints. Anticipated Completion Date Ongoing. ENVIRONMENTAL PROTECTION AGENCY Capitalization Grants for Clean Water State Revolving Funds – Assistance Listing No. 66.458– Grant Period – Year ended December 31, 2023. The significant deficiency of lack of segregation of duties, as discussed in Section II, finding 2023-001, also applies to this grant. Finding: 2023-001 Name of Contact Person: Robecca Jaeger, City Clerk-Treasurer Corrective Action: The City Clerk-Treasurer will attempt to monitor transactions and structure the duties of office personnel to help ensure as much segregation of duties as possible within the City’s staffing limitations and funding constraints. Proposed Completion Date: The City’s Clerk-Treasurer has been monitoring transactions and reviewing the duties of office personnel on an ongoing basis.
View Audit 309063
Lincoln County
MT
Subrecipient Monitoring
FINDING 2023-002: Late Audit Submission Response: Lincoln County will endure it will be done by the deadline for FY- 24.
FINDING 2023-002: Late Audit Submission Response: Lincoln County will endure it will be done by the deadline for FY- 24.
View Audit 309060
Finding 400990 (2023-003)
Significant Deficiency 2023
Methodist Manor Retirement Community
IA
Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
Compliance Reporting — Reserve Funds Criteria: The debt service reserve should have a separate general ledger account. Condition: During our review of compliance requirements for the Community Facilities Loans & Grants C luster, we identified the funds were not in a separate general ledger account. ...
Compliance Reporting — Reserve Funds Criteria: The debt service reserve should have a separate general ledger account. Condition: During our review of compliance requirements for the Community Facilities Loans & Grants C luster, we identified the funds were not in a separate general ledger account. Cause: The requirement was not met due to an oversight of management. Potential Effect: As a result, the Agency reserves the right to withdraw Agency funding. Recommendation: The Organization should setup a separate general ledger account for debt service reserve. C lient Response: The Organization has setup a separate general ledger account. Conclusion: Response accepted.
View Audit 309049
Methodist Manor Retirement Community
IA
Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
Compliance Reporting – Reserve Funds Criteria: The debt service reserve should have a separate general ledger account. Condition: During our review of compliance requirements for the Community Facilities Loans & Grants Cluster, we identified the funds were not in a separate general ledger account. C...
Compliance Reporting – Reserve Funds Criteria: The debt service reserve should have a separate general ledger account. Condition: During our review of compliance requirements for the Community Facilities Loans & Grants Cluster, we identified the funds were not in a separate general ledger account. Cause: The requirement was not met due to an oversight of management. Potential Effect: As a result, the Agency reserves the right to withdraw Agency funding. Recommendation: The Organization should setup a separate general ledger account for debt service reserve. Client Response: The Organization has setup a separate general ledger account. Conclusion: Response accepted.
View Audit 309049
Feeding Pennsylvania
PA
Procurement, Suspension & Debarment Reporting § 200.512
View of Responsible Official: During the year following June 30, 2022, Feeding Pennsylvania experienced temporary staffing capacity issues that delayed our ability to timely prepare for and complete the relevant audit. Feeding Pennsylvania has since resolved these capacity issues through the hiring ...
View of Responsible Official: During the year following June 30, 2022, Feeding Pennsylvania experienced temporary staffing capacity issues that delayed our ability to timely prepare for and complete the relevant audit. Feeding Pennsylvania has since resolved these capacity issues through the hiring of a new CEO and the addition of experienced accounting personnel to support the CFO in strengthening internal controls and enhancing accounting and audit preparation processes.
View Audit 309048
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