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Corrective Action Plans

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Finding 398612 (2023-001)
Significant Deficiency 2023
Innis Community Health Center, Inc.
LA
In January, it was noted that the dental team had been substituting the dental code D0210 in place of another core service code for dental x-rays and had been discounting it to our sliding scale patients. The issue was immediately addressed with the dental team and with the billing department. Staff...
In January, it was noted that the dental team had been substituting the dental code D0210 in place of another core service code for dental x-rays and had been discounting it to our sliding scale patients. The issue was immediately addressed with the dental team and with the billing department. Staff will be reeducated on how fees are set, and core services determined. Additionally, board approval will be required for all future code changes. Appropriate utilization of SFD program will be monitored closely by the Chief Administration Officer through quarterly audits of charts and with reports available in our EMR to ensure that core services and non-core are being coded and charged correctly.
View Audit 307366
Underwriters Laboratories Inc.
IL
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.430
Finding Number: 2023-003 – Procurement/Full and open competition Anticipated Completion Date: April 2024 Responsible Contact Person: Jocelyn Lombardozzi Planned Corrective Action: In response to this finding, an analysis of 2023 labor charged to awards was conducted. The results of the analysis ...
Finding Number: 2023-003 – Procurement/Full and open competition Anticipated Completion Date: April 2024 Responsible Contact Person: Jocelyn Lombardozzi Planned Corrective Action: In response to this finding, an analysis of 2023 labor charged to awards was conducted. The results of the analysis revealed that a net amount of $35,238 more could have been charged to the awards which the Company will not pursue charging to the awards. An analysis of labor charged to awards active in the first quarter of 2024 has also been performed to ensure that active awards are being charged according to employee’s actual pay. As of April 1, 2024, the Company has transitioned to a new accounting system. This system is configured to require employees working on sponsored projects to utilize percentage of effort and effort certification functionality for tracking actual time and actual labor costs to awards. Budgeted labor rates are no longer being used as of April 1, 2024.
View Audit 307361 Questioned Costs: $1
Kearney Villa Housing Corporation
MO
MANAGEMENT AGREES WITH THE FINDING. THE REPLACEMENT RESERVE DEFICIENCY WILL BE FUNDED IN THE AMOUNT OF $63. MANAGEMENT WILL ENSURE THAT THE REPLACEMENT RESERVE DEPOSITS ARE MADE ON A TIMELY BASIS IN THE FUTURE.
MANAGEMENT AGREES WITH THE FINDING. THE REPLACEMENT RESERVE DEFICIENCY WILL BE FUNDED IN THE AMOUNT OF $63. MANAGEMENT WILL ENSURE THAT THE REPLACEMENT RESERVE DEPOSITS ARE MADE ON A TIMELY BASIS IN THE FUTURE.
View Audit 307348
Finding 398597 (2023-001)
Material Weakness 2023
Okanogan School District No. 105
WA
Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Okanogan School District No. 105 September 1, 2022 through August 31, 2023 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 R...
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Okanogan School District No. 105 September 1, 2022 through August 31, 2023 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 caption: The District did not have adequate internal controls for ensuring compliance with federal wage rate requirements. Name, address, and telephone of District contact person: Klancy Allen, Director of Finance P.O. Box 592 Okanogan, WA 98840 (509) 422-3629 Corrective action the auditee plans to take in response to the finding: The District will implement internal control procedures around the monitoring of third party contract managers in order to facilitate adequate internal controls for ensuring compliance with the federal wage rate requirements in any contracts for future federally funded projects. Anticipated date to complete the corrective action: May 2024
View Audit 307342
Central Minnesota Legal Services
MN
Equipment & Real Property Management Procurement, Suspension & Debarment
Finding Title: Property Inventory Program: Legal Services Corporation 09.524020 - 2023 Operating Grant Name of Contact Person Responsible for Corrective Action: Pat O’Neill, Agency Administrator Corrective Action Planned: The Organization will ensure that the timely physical inventory of property pu...
Finding Title: Property Inventory Program: Legal Services Corporation 09.524020 - 2023 Operating Grant Name of Contact Person Responsible for Corrective Action: Pat O’Neill, Agency Administrator Corrective Action Planned: The Organization will ensure that the timely physical inventory of property purchased with LSC funds will be performed within the two year period requirement. Anticipated Completion Date: A physical inventory is planned for May 2024.
View Audit 307341
Finding 398591 (2023-002)
Significant Deficiency 2023
Southern Minnesota Regional Legal Services Inc.
MN
Subrecipient Monitoring
Management agrees with the auditor's finding and will take immediate action to revise the Organization's accounting manual to align with the regulatory requirements. The director of Finance (Vannam Khen) will work directly with the Organization's assigned Fiscal Compliance Analyst from Legal Service...
Management agrees with the auditor's finding and will take immediate action to revise the Organization's accounting manual to align with the regulatory requirements. The director of Finance (Vannam Khen) will work directly with the Organization's assigned Fiscal Compliance Analyst from Legal Services Corporation (LSC) to ensure policies and procedures are aligned with LSC's Financial Guide. The Director of Finance (Vannam Khen) will review the Organization's accounting manual annually and will notify the CEO (Jessie Nicholson) and the Finance and Audit Committee of any updates to any policy and procedures.
View Audit 307340
Finding 398590 (2023-002)
Significant Deficiency 2023
Pierce Pepin Cooperative Services
WI
Internal Control / Segregation of Duties Reporting Significant Deficiency
2023‐002. Preparation of Consolidated Financial Statements and Related Footnotes Recommendation: This control deficiency is not unusual in a small company. However, it is the responsibility of management and the board of directors to decide whether to accept the degree of risk associated with this c...
2023‐002. Preparation of Consolidated Financial Statements and Related Footnotes Recommendation: This control deficiency is not unusual in a small company. However, it is the responsibility of management and the board of directors to decide whether to accept the degree of risk associated with this condition based on the cost of correction and other considerations. Management’s Response and Actions Planned: The Company’s management is aware of this significant deficiency. Management reviews and approves the draft annual audited financial statements and distributes them to the users. For entities of this size, it generally is not practical to obtain the internal expertise needed to handle all aspects of the external financial reporting. Management recognizes this and feels it is effectively handling its reporting responsibilities with the procedures described above.
View Audit 307337
Finding 398589 (2023-001)
Significant Deficiency 2023
Pierce Pepin Cooperative Services
WI
Internal Control / Segregation of Duties
2023‐001. Inadequate Segregation of Duties Recommendation: While we recognize the Company’s office staff is not large enough to permit an adequate segregation of duties in all respects for an effective internal control structure, it is important that the Company be aware of this condition and look f...
2023‐001. Inadequate Segregation of Duties Recommendation: While we recognize the Company’s office staff is not large enough to permit an adequate segregation of duties in all respects for an effective internal control structure, it is important that the Company be aware of this condition and look for opportunities to improve segregation of duties or add mitigating controls to prevent material misstatement of the financial statements. Management’s Response and Actions Planned: The Company’s management is aware of this condition and believes that it is not economically feasible to attain the ideal segregation of duties. Management attempts to mitigate the associated risks by doing the following: 1. Identifies areas where the lack of segregation of duties exists and where there are higher risks of errors or fraud occurring. 2. Implements limited segregation to the extent possible to reduce risks without impairing efficiency. 3. Uses the knowledge that management and the Board of Directors have of operations by having them review certain accounting records and reports. Monitors the effectiveness of the above actions and makes changes as considered appropriate.
View Audit 307337
Scranton Housing Authority
PA
HUD Housing Programs
V. Action Plan The contact person at the Authority is Karl Lynott, Executive Director Scranton Housing Authority 400 Adams Avenue Scranton, Pennsylvania 18510 Current year findings and questioned costs Finding 2023-001: The Authority reviewed and agrees with the finding related to the abatement of H...
V. Action Plan The contact person at the Authority is Karl Lynott, Executive Director Scranton Housing Authority 400 Adams Avenue Scranton, Pennsylvania 18510 Current year findings and questioned costs Finding 2023-001: The Authority reviewed and agrees with the finding related to the abatement of HAP payments. The Authority has implemented procedures to support the IPA’s recommendation. When a landlord fails to correct HQS deficiencies within thirty calendar days, the housing inspector will notify the Executive Director in writing by copying the Executive Director on the letter currently sent to the landlord and tenant notifying them of termination from the program. The Executive Director will then verify with the Section 8 Coordinator that no HAP check is being sent to the landlord for the failed property. Regarding the audit finding in question, the landlord has paid back the money owed to the Authority.
View Audit 307329
Finding 398587 (2023-001)
Significant Deficiency 2023
Burbank Orchards, Inc.
CA
We concur with the above finding and this finding has been reviewed and studied for the purpose of ensuring this does not take place in the future. Additional controls/procedures will be in place to ensure this does not happen in the future.
We concur with the above finding and this finding has been reviewed and studied for the purpose of ensuring this does not take place in the future. Additional controls/procedures will be in place to ensure this does not happen in the future.
View Audit 307328
Finding 398585 (2023-001)
Significant Deficiency 2023
Hamburg School District
AR
Internal Control / Segregation of Duties Special Tests & Provisions Matching / Level of Effort / Earmarking
The District will contact DESE for guidance regarding the failure to comply with The Davis­ Bacon Act for contracts written using Federal funds. The District will also implement proper controls over program expenditures
The District will contact DESE for guidance regarding the failure to comply with The Davis­ Bacon Act for contracts written using Federal funds. The District will also implement proper controls over program expenditures
View Audit 307323
Finding 398583 (2023-001)
Material Weakness 2023
Everett School District No. 2
WA
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles
The district does not concur with the audit finding or the $3.5 million of questioned costs. According to FCC bulletin/order #6.16 states “the applicant is not required to perform a new unmet need survey at the time of submitting the request for reimbursement if the applicant already performed a sur...
The district does not concur with the audit finding or the $3.5 million of questioned costs. According to FCC bulletin/order #6.16 states “the applicant is not required to perform a new unmet need survey at the time of submitting the request for reimbursement if the applicant already performed a survey at the time of submitting the application.” The district believes the unmet need requirements have been met as outlined: Determining Need: • The district determined its need based on its inventory of devices supporting remote learning and did not have enough RAM to have district and learning platforms operating at the same time. • Students and staff need a District device for safety, installed software for instruction, technical support and equity as explained in above reasoning and attached mobile access for student laptop handbook. • The district conducted a survey that determined that over 6,500 students required devices. Between the survey and the lack of RAM, the district determined that over 12,000 devices were needed to support learning. In addition, the district has no intention of applying for other Emergency Connectivity Funds.
View Audit 307321 Questioned Costs: $1
Finding 398580 (2023-001)
Material Weakness 2023
Sunnyside School District No. 201
WA
Subrecipient Monitoring Internal Control / Segregation of Duties Allowable Costs / Cost Principles
The District made sure the Federal Wage Rate requirements were in the contract as a requirement. The District relied on the contracted Architect to ensure these requirements were followed before the district received the pay application. The District now understands that a designated district progr...
The District made sure the Federal Wage Rate requirements were in the contract as a requirement. The District relied on the contracted Architect to ensure these requirements were followed before the district received the pay application. The District now understands that a designated district program director should receive weekly certified payroll reports to ensure compliance. On the next project that requires Prevailing Wage Rates, the District will make sure to receive weekly certified payroll reports to ensure compliance.
View Audit 307312
Finding 398574 (2023-002)
Material Weakness 2023
Sunnyside School District No. 201
WA
Procurement, Suspension & Debarment School Nutrition Programs
The District believed they had complied with the suspension and department requirements and followed all of the bid document requirements for the Food Service Program. The District was unable to locate the specific documents related to the Food Service Program bid compliance. A recent leadership ch...
The District believed they had complied with the suspension and department requirements and followed all of the bid document requirements for the Food Service Program. The District was unable to locate the specific documents related to the Food Service Program bid compliance. A recent leadership change resulted in a gap in knowledge about the previous filing system. The District thoroughly searched the former director's computer and potential filing locations, but unfortunately, didn’t find them. Going forward the Food Service Department will create a dedicated binder for these documents and place the binder in a location easily accessible to both the Director of Food Service and Administrative Assistant. Food Service will also provide copies to the Fiscal Department for their own binder.
View Audit 307312
Finding 398566 (2023-001)
Material Weakness 2023
St. Clairsville - Richland City School District
OH
Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303
INVOICES: A copy of all invoices will be kept in the cafeteria. An employee of the District will review the invoices for allowable costs
INVOICES: A copy of all invoices will be kept in the cafeteria. An employee of the District will review the invoices for allowable costs
View Audit 307295
Finding 398565 (2023-001)
Significant Deficiency 2023
United Community Schools, Inc.
NY
The Organization agrees with the recommendation. An internal review is currently in process to evaluate and update policies as needed to address the use of federal funds.
The Organization agrees with the recommendation. An internal review is currently in process to evaluate and update policies as needed to address the use of federal funds.
View Audit 307291
Finding 398564 (2023-001)
Significant Deficiency 2023
United Federation of Teachers Educational Foundation, Inc.
NY
The Organization agrees with the recommendation. An internal review is currently in process to evaluate and update policies as needed to address the use of federal funds.
The Organization agrees with the recommendation. An internal review is currently in process to evaluate and update policies as needed to address the use of federal funds.
View Audit 307290
Finding 398563 (2023-001)
Significant Deficiency 2023
The Maples Housing Corporation
MO
HUD Housing Programs Reporting Significant Deficiency
CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2023 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 – Audit Findings Follow-up requires the auditee t...
CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2023 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 – Audit Findings Follow-up requires the auditee to prepare a corrective action plan to address each audit finding included in the current year auditor’s reports. The Corrective Action Plan for Current Year Findings present our corrective action plan for the Financial Statement and/or Federal Award Findings described in the accompanying Schedule of Findings and Questioned Costs for the period ended December 31, 2023. Finding 2023-001 Responsible Party: Name: Rodney Potter Position: Assistant Executive Director Telephone Number: (816) 364-3827 Federal Agency U.S. Department of Housing and Urban Development Federal Program Supportive Housing for Persons with Disabilities – Section 811 Compliance Requirements N – Special Tests and Provisions Finding Type Federal Awards Auditee’s Comments on Finding The Maples Housing Corporation agrees with the auditors’ finding and recommendation. Corrective Action(s) We will adopt a policy to ensure tenants requesting maintenance of property via work orders is being maintained properly and efficiently in the work order system and we will review the accuracy / completeness of the documentation being processed in the work order system on a quarterly basis. Anticipated Completion Date July 31, 2024
View Audit 307274
Finding 398562 (2023-002)
Significant Deficiency 2023
Keystone Place Housing Corporation
MO
Questioned Costs HUD Housing Programs Reporting
CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2023 Finding 2023-002 Responsible Party: Name: Rodney Potter Position: Assistant Executive Director Telephone Number: (816) 364-3827 Federal Agency U.S. Department of Housing and Urban Development Federal Program Supportive Housing fo...
CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2023 Finding 2023-002 Responsible Party: Name: Rodney Potter Position: Assistant Executive Director Telephone Number: (816) 364-3827 Federal Agency U.S. Department of Housing and Urban Development Federal Program Supportive Housing for Persons with Disabilities – Section 811 Compliance Requirements N – Special Tests and Provisions Finding Type Financial Statements and Federal Awards Auditee’s Comments on Finding The Maples Housing Corporation agrees with the auditors’ finding and recommendation. Corrective Action(s) We will ensure a current and approved HUD Form 9839-B is on file. The form was submitted to HUD for approval on March 22, 2023 and approval not received to-date. Anticipated Completion Date July 31, 2024 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 – Audit Findings Follow-up requires the auditee to prepare a corrective action plan to address each audit finding included in the current year auditor’s reports. The Corrective Action Plan for Current Year Findings present our corrective action plan for the Financial Statement and/or Federal Award Findings described in the accompanying Schedule of Findings and Questioned Costs for the period ended December 31, 2023.
View Audit 307273 Questioned Costs: $1
Finding 398561 (2023-001)
Significant Deficiency 2023
Keystone Place Housing Corporation
MO
HUD Housing Programs Reporting Significant Deficiency
CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2023 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 – Audit Findings Follow-up requires the auditee ...
CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2023 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 – Audit Findings Follow-up requires the auditee to prepare a corrective action plan to address each audit finding included in the current year auditor’s reports. The Corrective Action Plan for Current Year Findings present our corrective action plan for the Financial Statement and/or Federal Award Findings described in the accompanying Schedule of Findings and Questioned Costs for the period ended December 31, 2023. Finding 2023-001 Responsible Party: Name: Rodney Potter Position: Assistant Executive Director Telephone Number: (816) 364-3827 Federal Agency U.S. Department of Housing and Urban Development Federal Program Supportive Housing for Persons with Disabilities – Section 811 Compliance Requirements N – Special Tests and Provisions Finding Type Federal Awards Auditee’s Comments on Finding The Maples Housing Corporation agrees with the auditors’ finding and recommendation. Corrective Action(s) We will adopt a policy to ensure tenants requesting maintenance of property via work orders is being maintained properly and efficiently in the work order system and we will review the accuracy / completeness of the documentation being processed in the work order system on a quarterly basis. Anticipated Completion Date July 31, 2024
View Audit 307273
Finding 398557 (2023-002)
Significant Deficiency 2023
The Housing and Redevelopment Commission of the City of Aberdeen, Sd
SD
HUD Housing Programs Reporting Significant Deficiency
Finding Summary: The Commission does not have a review process in place to ensure that a person other than the person who prepares the reports for submission review the reports for accuracy for the monthly VMS submission and yearly unaudited REAC submission. Responsible Individuals: Brett Bill, Exec...
Finding Summary: The Commission does not have a review process in place to ensure that a person other than the person who prepares the reports for submission review the reports for accuracy for the monthly VMS submission and yearly unaudited REAC submission. Responsible Individuals: Brett Bill, Executive Director Corrective Action Plan: Based on continued turnover in the accounting and finance departments, the review process was not able to be put into action. We have developed the process to ensure a review will occur prior to reports being submitted to HUD on a monthly or annual basis. Anticipated Completion Date: 6/1/2024
View Audit 307267
First Housing Corporation D/b/a Cathedral Manor
CT
HUD Housing Programs Reporting Matching / Level of Effort / Earmarking
3. Finding 2023-002 - Major Federal Award Programs Audit a. Comments on the Finding and Recommendation We concur with the auditors finding as follows: During the years ended July 31, 2019, 2020, 2021, 2022 and 2023 management did not repay the loan advanced from the reserve for replacements upon re...
3. Finding 2023-002 - Major Federal Award Programs Audit a. Comments on the Finding and Recommendation We concur with the auditors finding as follows: During the years ended July 31, 2019, 2020, 2021, 2022 and 2023 management did not repay the loan advanced from the reserve for replacements upon receipt of the Section 8 subsidy that was outstanding at July 31, 2018. The loan in the amount of $19,337 is deemed to be an unauthorized distribution. The amount due to the reserve for replacement has not been deposited as of the date of this report. b. Action(s) Taken or Planned on the Finding 2 Commencing in March 2024, a repayment plan has been put in place of four monthly installment payments to be made in the amount of $4,834.25 until the balance is paid in full.
View Audit 307266
First Housing Corporation D/b/a Cathedral Manor
CT
HUD Housing Programs Reporting Internal Control / Segregation of Duties
Project Legal Name: First Housing Corporation d/b/a Cathedral Manor HUD Project No.: 017-EH136-A Audit Firm: CohnReznick, LLP Period covered by the audit:8/1/2022 through 7/31/2023 Corrective Action Plan prepared by: Name: Kimalee Williams Position: Management Agent Telephone Number: 860-528-5000 A....
Project Legal Name: First Housing Corporation d/b/a Cathedral Manor HUD Project No.: 017-EH136-A Audit Firm: CohnReznick, LLP Period covered by the audit:8/1/2022 through 7/31/2023 Corrective Action Plan prepared by: Name: Kimalee Williams Position: Management Agent Telephone Number: 860-528-5000 A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Financial Statement Audit None 2. Finding 2023-001 – Major Federal Award Programs Audit a. Comments on the Finding and Recommendation We concur with the auditors finding as follows: During the years ended July 31, 2019, 2020, 2021, 2022 and 2023, management did not make the required residual receipts reserve deposit in the amount of $81,489 within 90 days of year ended July 31, 2018, as required by HUD. The residual receipts amount has not been deposited as of the date of this report. b. Action(s) Taken or Planned on the Finding The amount due to the residual receipts has not been deposited, until the property is in a positive cash flow position, the property is unable to commit to any type of repayment plan. Property is also looking for forgiveness on the amount.
View Audit 307266
Finding 398554 (2023-003)
Significant Deficiency 2023
First Housing Corporation D/b/a Cathedral Manor
CT
HUD Housing Programs Eligibility Subrecipient Monitoring
4. Finding 2023-003 – Major Federal Award Programs Audit c. Comments on the Finding and Recommendation We concur with the auditors finding as follows: In connection with our lease files review we noted the following deficiencies: • 1 out of 1 move-outs tested did not have the inspection signed by t...
4. Finding 2023-003 – Major Federal Award Programs Audit c. Comments on the Finding and Recommendation We concur with the auditors finding as follows: In connection with our lease files review we noted the following deficiencies: • 1 out of 1 move-outs tested did not have the inspection signed by the tenant or an employee at the property. • 1 out of 1 move-outs tested did not have the inspection dated by an employee at the property. • 1 out of 1 move-ins tests did not have the tenant’s Enterprise Verification Form (“EIV”) performed timely within the 90 days HUD requires. d. Action(s) Taken or Planned on the Finding Management Agent Management has hired a new Compliance Manager and engaged a 3rd party compliance monitoring company to review all files and EIV processes effective 5/1/2024. Regards Kimalee Williams
View Audit 307266
City of Haverhill
MA
Reporting Internal Control / Segregation of Duties
CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Elementary and Secondary Education The City of Haverhill, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: ...
CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Elementary and Secondary Education The City of Haverhill, Massachusetts 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 COVID-19 Education Stabilization Funds Federal Assistance Listing Number 84.425, 84.425C, 84.425D, 84.425U, 84.425W 2023-003: Reporting to the State Compliance Requirement: Reporting Type of Finding: Compliance and Internal Control over Compliance – Other Matter Criteria or Specific Requirement: Grantees must comply with reporting requirements established by the Massachusetts Department of Elementary and Secondary Education, the City’s Pass-Through Grantor (State). In order for the State to comply with federal reporting requirements, the City is required to submit completed and accurate “Recipient Data Collection Forms” to the State. Condition: Documentation supporting the information used to compile these reports was provided, however the actual Recipient Data Collection Form that was submitted to the State was not retained and available upon request. Therefore, compliance with this requirement cannot be determined. Questioned Costs: None Reported. Context: The City did not provide adequate support to demonstrate compliance with grant reporting requirements. Effect: The City cannot verify compliance with reporting requirements as established by the State. Cause: Lack of appropriate controls over maintaining documentation that is required to demonstrate compliance with grant reporting requirements. The internal control process should include procedures to ensure that adequate supporting documentation is maintained and readily available. Recommendation: Management should implement internal control procedures to ensure that all documentation is adequately maintained and filed in a manner that facilitates easy accessibility upon request. Views of Responsible Officials and Planned Corrective Actions: Management will implement procedures to ensure that all “Recipient Data Collection Forms” are retained in an organized manner to support compliance with grant requirements. The City plans to implement these procedures in 2024. If the Oversight Agency has questions regarding this plan, please call Michael Pfifferling, Assistant Superintendent of Finance and Operations at 978-374-3400.
View Audit 307261
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