Corrective Action Plans

Finding 41701 (2022-002)

Material Weakness 2022

NC

Eligibility Material Weakness Matching / Level of Effort / Earmarking

Finding 2022-002, Material Weakness - Eligibility Corrective Action Plan: Goal: To ensure eligibility determination related to income documentation and calculation is completed appropriately for all applications by auditing a minimum of 5% of all applications completed monthly per employee and retai...

Finding 2022-002, Material Weakness - Eligibility Corrective Action Plan: Goal: To ensure eligibility determination related to income documentation and calculation is completed appropriately for all applications by auditing a minimum of 5% of all applications completed monthly per employee and retaining electronic copies of the audits in One Drive. Plan: Designated Supervisors/Managers, Senior Income Maintenance Caseworkers, and Quality Assurance staff will be tasked with auditing cases using the state audit form. Performance Improvement Strategies: 1. Errors will be discussed individually with staff via monthly conferences with their supervisor or member of the supervisory team. 2. Copies of audit forms will be shared with staff which will identify trends, areas of improvement and progress. 3. In-service training will be developed based on common errors offered throughout the fiscal year and for all staff who are responsible for administering this program. 4. The QA/Training department will collaborate with Economic Services to develop a checklist to review approved applications that includes income documentation and calculation to ensure timely benefits to customers. Responsible Parties: Energy Programs Team and Customer Care Center Team management as well as the Quality Assurance Team will perform second party audits on 5% of all processed Low-Income Household Energy Assistance Program applications. Timeframes: Audits will be completed and retained on a monthly basis by IMC III (Lead Worker), and supervisor.

View Audit 38704

Finding 41699 (2022-001)

Significant Deficiency 2022

Meadow Lane Housing Development Fund Company, Inc.

NY

Eligibility HUD Housing Programs

Finding No: 2022-001 Response: Agree Planned Corrective Action: An age waiver has been submitted to HUD and is currently being reviewed. We are awaiting their decision. While we await a decision, Meadow Lane will review all existing applications for eligibility and advise any existing applicants ...

Finding No: 2022-001 Response: Agree Planned Corrective Action: An age waiver has been submitted to HUD and is currently being reviewed. We are awaiting their decision. While we await a decision, Meadow Lane will review all existing applications for eligibility and advise any existing applicants who are not of age that they are no longer eligible via mail. Anticipated Completion Date: Pending HUD approval of age waiver Contact Person: Christina Villanueva, CFO United Hebrew Geriatric Center

View Audit 38941

Finding 41688 (2022-002)

Significant Deficiency 2022

Biomedical Research Institute of New Mexico

NM

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.318 § 200.326

2022-002?Procurement Corrective Action: Current Management is not able to confirm nor deny that appropriate documentation was not collected prior to payment, but highly doubts that it was not collected based on the reliability of the previous Grants Manager. Management notes that the vendor was spec...

2022-002?Procurement Corrective Action: Current Management is not able to confirm nor deny that appropriate documentation was not collected prior to payment, but highly doubts that it was not collected based on the reliability of the previous Grants Manager. Management notes that the vendor was specifically mentioned in the Grant submission. Management will ensure that purchasing SOP are implemented and selection of vendors is adequately documented. Management has secured project management software that will retain project documentation. This should ensure appropriate documentation is collected and available to all Management for the life of the project, until date of destruction. Person Responsible: Jennifer Hogan, Executive Director Completion Date: September 30, 2023

View Audit 38543

Finding 41687 (2022-001)

Significant Deficiency 2022

Ahepa/dop 54, Inc.

TX

Cash Management HUD Housing Programs Reporting

Finding 2022-001 - Significant Deficiency Internal Control Over Compliance: Concur or Do Not Concur with this Finding - Concur; Agree or Disagree with auditor recommendations - Agree; Completion Date or Proposed Completion Date - September 30, 2022; Actions Taken or Planned on the Finding - Manageme...

Finding 2022-001 - Significant Deficiency Internal Control Over Compliance: Concur or Do Not Concur with this Finding - Concur; Agree or Disagree with auditor recommendations - Agree; Completion Date or Proposed Completion Date - September 30, 2022; Actions Taken or Planned on the Finding - Management has strengthened and improved internal control over compliance with respect to required residual receipts deposit.; Contact Person First Name - Dawn; Contact Person Last Name - Cole;

View Audit 39606

Finding 41686 (2022-001)

Significant Deficiency 2022

Caris Foundation International

TX

Corrective Action: The Foundation will improve closeout procedures to ensure all files are accessible and organized well and will make sure all appropriate supporting documents are in order. Responsible Party: Tandra Whisler, Tessa Lewis and Sophia Charles will work with the accounting team in Haiti...

Corrective Action: The Foundation will improve closeout procedures to ensure all files are accessible and organized well and will make sure all appropriate supporting documents are in order. Responsible Party: Tandra Whisler, Tessa Lewis and Sophia Charles will work with the accounting team in Haiti to ensure procedures are in place for coordinating file storage. Implementation Date: September 2023

View Audit 40431

Finding 41681 (2022-002)

Material Weakness 2022

Anthony Housing Authority

TX

HUD Housing Programs Internal Control / Segregation of Duties Material Weakness

Corrective Action Plan Finding: 2022-002-SEMAP and Quality Control Needs Better Documentation Condition: (a)-for the move-ins tested, the move-ins were listed on the waiting list. However, none of the move-ins in our sample were on the top of the waiting list. Often, there were several applica...

Corrective Action Plan Finding: 2022-002-SEMAP and Quality Control Needs Better Documentation Condition: (a)-for the move-ins tested, the move-ins were listed on the waiting list. However, none of the move-ins in our sample were on the top of the waiting list. Often, there were several applicants listed above the move-in participant., without an explanation. There should be notes for why the above applicants listed were not moved in before the one of our sample. Some of the typical reasons we often see is ?voucher expired?, ?no longer interested?, or ?unable to contact.? Most computerized waiting lists allow the Authority to list in ?notes? the reason why applicant was not moved in. Or, manual explanations can be added on the waiting list. The Admin Plan states there are no local preferences. So, giving points for preferences is not a reason that should be listed for early admittance. (b)-The waiting list was tested. However, per the federal regulations, half the sample should start with the waiting list and review the disposition. The other half should start with the current year admits and work back from the waiting list. It appears the sample was not pulled in the above manner. Regarding the definition of the total universe, this has never been exactly defined. If the Authority has received direction from HUD about the definition of the universe, the Authority should follow that direction. (c)-It appears the waiting list was not purged annually, in accordance with the Admin Plan. Corrective Action Planned: We will comply with the auditor?s recommendation. Person responsible for corrective action: Mary Grace Saenz, Executive Director Telephone: (915) 886-4650 Housing Authority of the Town of Anthony, Texas Fax: (915) 886-2296 1007 Franklin Anthony, TX 79821 Anticipated Completion Date: September 30, 2023

View Audit 39945

Finding 41680 (2022-001)

Material Weakness 2022

Anthony Housing Authority

TX

HUD Housing Programs Allowable Costs / Cost Principles

ANTHONY HOUSING AUTHORITY PHONE: 915-886-4650 ?FAX:915-886-2296 1007 FRANKLIN ANTHONY, TEXAS 79821 HOUSING AUTHORITY OF ANTHONY, TEXAS CORRECTIVE ACTION PLAN YEAR ENDED SEPTEMBER 30, 2022 Corrective Action Plan Finding: 2022-001-Significantly large interfund account needs to be reduced Cond...

ANTHONY HOUSING AUTHORITY PHONE: 915-886-4650 ?FAX:915-886-2296 1007 FRANKLIN ANTHONY, TEXAS 79821 HOUSING AUTHORITY OF ANTHONY, TEXAS CORRECTIVE ACTION PLAN YEAR ENDED SEPTEMBER 30, 2022 Corrective Action Plan Finding: 2022-001-Significantly large interfund account needs to be reduced Condition: At September 30, 2022, the Low Rent Program owes the Housing Choice Voucher Program $165,833. Corrective Action Planned: The entire balance was paid off subsequent to year-end. Person responsible for corrective action: Mary Grace Saenz, Executive Director Telephone: (915) 886-4650 Housing Authority of the Town of Anthony, Texas Fax: (915) 886-2296 1007 Franklin Anthony, TX 79821 Anticipated Completion Date: Already completed

View Audit 39945

Finding 41669 (2022-003)

Material Weakness 2022

High School for Recording Arts

MN

Allowable Costs / Cost Principles

CORRECTIVE ACTION PLAN (CAP): 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding High School for Recording Arts agrees with the finding and will improve internal controls over allowable cost and allowable act...

CORRECTIVE ACTION PLAN (CAP): 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding High School for Recording Arts agrees with the finding and will improve internal controls over allowable cost and allowable activities compliance requirements to ensure only allowable costs and activities are charged to federal programs. 3. Official Responsible for Ensuring CAP The Executive Director and Director of Operations are responsible for ensuring corrective action of the deficiency. 4. Planned Completion Date for CAP The planned completion date for the CAP is June 30, 2023. 5. Plan to Monitor Completion of CAP The School Board Chair will be monitoring this CAP.

View Audit 40106

Finding 41668 (2022-002)

Material Weakness 2022

High School for Recording Arts

MN

Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.317 § 200.320

CORRECTIVE ACTION PLAN (CAP): 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding High School for Recording Arts agrees with the finding and will adopt a documented procurement policy consistent with the stand...

CORRECTIVE ACTION PLAN (CAP): 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding High School for Recording Arts agrees with the finding and will adopt a documented procurement policy consistent with the standards of 2 CFR section 200.317 through 200.320 to use for procurement of the acquisition of property or services required under federal awards or sub-awards. 3. Official Responsible for Ensuring CAP The Executive Director and Director of Operations are responsible for ensuring corrective action of the deficiency. 4. Planned Completion Date for CAP The planned completion date for the CAP is June 30, 2023. 5. Plan to Monitor Completion of CAP The School Board Chair will be monitoring this CAP.

View Audit 40106

Finding 41665 (2022-002)

Significant Deficiency 2022

Houston Area Women's Center

TX

Eligibility Significant Deficiency

Finding #2022-002 ? Significant Deficiency Applicable federal programs: U. S. Department of Justice Assistance Listing #16.575 Passed through Office of the Governor, Criminal Justice Division Crime Victim Assistance Contract #: 3521203 Contract year: 10/01/21 ? 09/30/22 Crime Victim Assistance...

Finding #2022-002 ? Significant Deficiency Applicable federal programs: U. S. Department of Justice Assistance Listing #16.575 Passed through Office of the Governor, Criminal Justice Division Crime Victim Assistance Contract #: 3521203 Contract year: 10/01/21 ? 09/30/22 Crime Victim Assistance Contract #?s: 4219601 and 4219602 Contract years: 10/01/21 ? 09/30/22 and 10/01/22 ? 09/30/23 Recommendation: Provide additional staff training to ensure that HAWC?s internal control procedures that require review of client files are followed. Planned corrective action: Management will review and ensure compliance with policies and procedures regarding the review and approval of client files to ensure that reviews are completed. Responsible officer: Chief Quality Officer Estimated completion date: August 20, 2023

View Audit 39437

Finding 41664 (2022-001)

Significant Deficiency 2022

Houston Area Women's Center

TX

Allowable Costs / Cost Principles

Finding #2022-001 ? Significant Deficiency Applicable federal program: U. S. Department of Justice Assistance Listing #16.575 Passed through Office of the Governor, Criminal Justice Division Crime Victim Assistance Contract #?s: 3521203; 4219601; 4219602 Contract years: 10/01/21 ? 09/30/22; 10/...

Finding #2022-001 ? Significant Deficiency Applicable federal program: U. S. Department of Justice Assistance Listing #16.575 Passed through Office of the Governor, Criminal Justice Division Crime Victim Assistance Contract #?s: 3521203; 4219601; 4219602 Contract years: 10/01/21 ? 09/30/22; 10/01/21 ? 09/30/22; 10/01/22 ? 09/30/23 Recommendation: Emphasize adherence to established policies and procedures to ensure payroll, including allocations methodology, are properly followed and reviewed. Planned corrective action: During 2022, HAWC established clear roles and responsibilities regarding the review of the payroll allocations by the Grant Manager to ensure that they are properly calculated and charged to the appropriate grants. The findings above related to the payroll allocations related to pay periods prior to the implementation of the new roles and responsibilities. HAWC has confirmed that the payroll allocations were reviewed by the Grant Manager for all subsequent pay periods. Responsible officer: Chief Financial Officer Estimated completion date: June 2022

View Audit 39437

Finding 41657 (2022-003)

Significant Deficiency 2022

Houston Area Women's Center

TX

Procurement, Suspension & Debarment HUD Housing Programs Significant Deficiency

Finding #2022-003 ? Significant Deficiency and Other Noncompliance Applicable federal programs: U. S. Department of Housing and Urban Development Assistance Listing #14.231 Passed through Child Care Council of Greater Houston Emergency Solutions Grant Program Contract #: 460-001-3805 Contract ye...

Finding #2022-003 ? Significant Deficiency and Other Noncompliance Applicable federal programs: U. S. Department of Housing and Urban Development Assistance Listing #14.231 Passed through Child Care Council of Greater Houston Emergency Solutions Grant Program Contract #: 460-001-3805 Contract years: 05/01/21 ? 03/31/22 and 04/01/22 ? 03/31/23 Assistance Listing #14.231 Passed through Harris County Community Services Department (Office of Housing and Community Development) Emergency Solutions Grant Program Contract #?s: 2021-0033g and 2022-008f Contract years: 03/01/21 ? 02/28/22 and 03/01/22 ? 02/28/23 Assistance Listing #14.231 Passed through Texas Department of Housing and Community Affairs Emergency Solutions Grant Program Contract #?s: 42217000046 and 42227000044 Contract years: 11/01/21 ? 10/31/22 and 11/01/22 ? 10/31/23 Assistance Listing #14.231 Passed through Texas Department of Housing and Community Affairs COVID-19 ? Emergency Solutions Grant Program Contract #: 44207000047 Contract year: 01/14/21 ? 06/30/23 Assistance Listing #14.231 Passed through Texas Department of Housing and Community Affairs Emergency Solutions Grant Program Contract #: 20220000030 Contract year: 03/31/22 ? 03/31/24 Assistance Listing #14.267 Direct Funding Continuum of Care Program Contract #?s: TX0179L6E002013 and TX0179L6E002114 Contract years: 10/01/21 ? 09/30/22 and 10/01/22 ? 09/30/23 Assistance Listing #14.267 Passed through Harris County Domestic Violence Coordinating Council Continuum of Care Program Contract #?s: TX0538D6E002106 and TX0538D6E002002 Contract years: 08/01/22 ? 07/31/23 and 08/01/21 ? 07/31/22 Applicable state program: Office of the Attorney General ? State of Texas Sexual Assault Prevention and Crisis Services Contract #?s: 2217883 and C-00112 Contract years: 09/01/21 ? 08/31/22 and 09/01/22 ? 08/31/23 Recommendation: Emphasize adherence to established policies and procedures to ensure procurement is performed according to the procurement policy, and that proper procurement documentation is maintained. Planned corrective action: Management will review and ensure compliance with policies and procedures regarding procurement. Responsible officer: Chief Financial Officer Estimated completion date: June 30, 2023

View Audit 39437

Finding 41656 (2022-002)

Material Weakness 2022

Fayette County

IN

Procurement, Suspension & Debarment Subrecipient Monitoring

Going forward the County will do additional training with office staff to assure that an entity is not suspended or debarred. We will also create a checklist to include checking for SAM exclusions.

View Audit 39435

Finding 41655 (2022-002)

Material Weakness 2022

Whatley Health Services, Inc.

AL

Reporting § 200.303

2022-002 Reporting The Corporation is increasing its efforts to ensure that its policies and procedures are in place to ensure the timely submission of reports. Completion Date: Estimated December 2023 Contact Person: Rajuan Sherman Chief Financial Officer 2731 M.L. King, Jr. Blvd Tusca...

2022-002 Reporting The Corporation is increasing its efforts to ensure that its policies and procedures are in place to ensure the timely submission of reports. Completion Date: Estimated December 2023 Contact Person: Rajuan Sherman Chief Financial Officer 2731 M.L. King, Jr. Blvd Tuscaloosa, AL 35403 (205) 614-6070 rsherman@whatleyhealth.org

View Audit 38162

Finding 41654 (2022-001)

Material Weakness 2022

Whatley Health Services, Inc.

AL

Subrecipient Monitoring Program Income

2022-001 Program Income The Corporation is increasing its efforts to ensure that its policies and procedures surrounding documentation of patient income, identification, and registration is followed, and specifically that this documentation is archived correctly within every patient file. The Corpor...

2022-001 Program Income The Corporation is increasing its efforts to ensure that its policies and procedures surrounding documentation of patient income, identification, and registration is followed, and specifically that this documentation is archived correctly within every patient file. The Corporation has conducted several staff trainings and has revised its review procedures for checking compliance to improve monitoring of the process by the Corporation. Completion Date: Estimated December 2023 Contact Person: Rajuan Sherman Chief Financial Officer 2731 M.L. King, Jr. Blvd Tuscaloosa, AL 35403 (205) 614-6070 rsherman@whatleyhealth.org

View Audit 38162

Finding 41653 (2022-002)

Significant Deficiency 2022

City of Mishawaka

IN

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Subject: 2022-002 Coronavirus State and Local Fiscal Recovery Funds ? Reporting Federal Agency: Department of the Treasury Federal Program: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Compliance Requirement: Reporting Audit Finding: Significant Deficiency Rec...

Subject: 2022-002 Coronavirus State and Local Fiscal Recovery Funds ? Reporting Federal Agency: Department of the Treasury Federal Program: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Compliance Requirement: Reporting Audit Finding: Significant Deficiency Recommendation: The Auditor recommends the City implement procedures to ensure reports are being reviewed by an individual or third-party familiar with the grant prior to their submission, including reconciliation of the report to the general ledger system. Planned Corrective Actions: The City agrees with the recommendation and plans to implement the recommendation during 2023.

View Audit 38159

Finding 41652 (2022-002)

Significant Deficiency 2022

Adult Care Management, Inc.

CO

Allowable Costs / Cost Principles Reporting § 200.303 § 200.430

2022-002 Activities Allowed or Unallowed, Allowable Costs/Cost Principles Medical Assistance Program ? CFDA No. 93.778 ? Award Period: July 1, 2021 through June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance Response: Adult Care Management, Inc. (ACMI) agrees w...

2022-002 Activities Allowed or Unallowed, Allowable Costs/Cost Principles Medical Assistance Program ? CFDA No. 93.778 ? Award Period: July 1, 2021 through June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance Response: Adult Care Management, Inc. (ACMI) agrees with the finding of Taylor Roth & Company, PLLC, in the fiscal year 2022 Single Audit (SEFA) that the established internal controls over payroll cost allocation did not operate as intended to ensure appropriate allocation of payroll costs across all programs in the five (5) of the twenty-four sampled payroll periods for one (1) individual. Action: Effective March 10, 2023, the internal control practices of ACMI will be strengthened to support a review system able to prevent and/or detect and correct errors in a timely manner to ensure payroll costs are accurate, allowable, and properly allocated. Specifically, management?s monthly review of all cost allocations will include a review of the data entry hours from payroll timesheets into the payroll allocation spreadsheet of no less than 10% of total reporting employees, with a priority focus on employees reporting time to more than one program / cost center.

View Audit 38172

Finding 41651 (2022-001)

Significant Deficiency 2022

Adult Care Management, Inc.

CO

Allowable Costs / Cost Principles Reporting Significant Deficiency

2022-001 Internal Controls over Payroll Cost Allocation Type of Finding: Significant Deficiency in Internal Control over Financial Reporting Response: Adult Care Management, Inc. (ACMI) agrees with the finding of Taylor Roth & Company, PLLC, in the fiscal year 2022 Single Audit (SEFA) that the esta...

2022-001 Internal Controls over Payroll Cost Allocation Type of Finding: Significant Deficiency in Internal Control over Financial Reporting Response: Adult Care Management, Inc. (ACMI) agrees with the finding of Taylor Roth & Company, PLLC, in the fiscal year 2022 Single Audit (SEFA) that the established internal controls over payroll cost allocation did not operate as intended to ensure appropriate allocation of payroll costs across all programs in the five (5) of the twenty-four sampled payroll periods for one (1) individual. Action: Effective March 10, 2023, the internal control practices of ACMI will be strengthened to support a review system able to prevent and/or detect and correct errors in a timely manner to ensure payroll costs are accurate, allowable, and properly allocated. Specifically, management?s monthly review of all cost allocations will include a review of the data entry hours from payroll timesheets into the payroll allocation spreadsheet of no less than 10% of total reporting employees, with a priority focus on employees reporting time to more than one program / cost center.

View Audit 38172

Finding 41650 (2022-004)

None 2022

Charter Township of Portage

MI

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.318 § 200.319 § 200.326

FINDING: 2022-004 Name of contact person: Bruce Peterson, Supervisor Corrective Action Plan: We have drafted a procurement policy that meets all the requirements of 2 CFR section 200.318 through 200.326 that has been approved by the Township board on June 12, 2023. The policy has been submitte...

FINDING: 2022-004 Name of contact person: Bruce Peterson, Supervisor Corrective Action Plan: We have drafted a procurement policy that meets all the requirements of 2 CFR section 200.318 through 200.326 that has been approved by the Township board on June 12, 2023. The policy has been submitted to the Township attorney for review, and will be finalized pending any modifications or recommendations by our attorney. Proposed Completion Date: Immediately.

View Audit 38253

Finding 41649 (2022-003)

Significant Deficiency 2022

Rural Advancement Foundation International - USA

NC

Procurement, Suspension & Debarment

2022-003 Period of Performance Management is in agreement that RAFI?s internal processes and controls did not identify expenses charged to the grant outside of the grant period of performance. This was an unusual error. Management will revisit RAFI?s policies with all program staff and implement add...

2022-003 Period of Performance Management is in agreement that RAFI?s internal processes and controls did not identify expenses charged to the grant outside of the grant period of performance. This was an unusual error. Management will revisit RAFI?s policies with all program staff and implement additional grant reimbursement procedures to ensure all federal guidelines are being followed by October 31, 2023. Both program contacts and finance staff will be more aware moving forward of the periods of performance. The Managing Director of Programs is responsible for ensuring that grants are charged to only within the allowed grant period.

View Audit 38158

Finding 41644 (2022-002)

Significant Deficiency 2022

Rural Advancement Foundation International - USA

NC

Procurement, Suspension & Debarment

2022-002 Procurement Management is in agreement that the RAFI?s current financial policies do not properly reflect Uniform Guidelines standards for procurement. The Managing Director of Operations and Executive Director will review RAFI?s financial policies and revise them as necessary by October 31...

2022-002 Procurement Management is in agreement that the RAFI?s current financial policies do not properly reflect Uniform Guidelines standards for procurement. The Managing Director of Operations and Executive Director will review RAFI?s financial policies and revise them as necessary by October 31, 2023 in accordance with federal regulations.

View Audit 38158

Finding 41643 (2022-001)

Significant Deficiency 2022

Rural Advancement Foundation International - USA

NC

Procurement, Suspension & Debarment

2022-001 Suspension and Debarment Beginning in August 2022, we implemented a verification policy to ensure that recipients of federal funds are eligible to receive federal funds. We also checked our payees for the previous three years to ensure that no previous recipients were disbarred. We have als...

2022-001 Suspension and Debarment Beginning in August 2022, we implemented a verification policy to ensure that recipients of federal funds are eligible to receive federal funds. We also checked our payees for the previous three years to ensure that no previous recipients were disbarred. We have also included this verification policy in the newest version of our financial policies. The Bookkeeper is responsible for this task on an ongoing basis.

View Audit 38158

Finding 41642 (2022-002)

Material Weakness 2022

Great Falls International Airport Authority

MT

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Subrecipient Monitoring § 200.403

Finding #2022-002 ? Grant Program: Department of Transportation Airport Improvement Program ? Assistance Listing #20.106 The Great Falls International Airport Authority agrees with the audit recommendations. This was a unique program that unlike other grants allowed us to be reimbursed for operating...

Finding #2022-002 ? Grant Program: Department of Transportation Airport Improvement Program ? Assistance Listing #20.106 The Great Falls International Airport Authority agrees with the audit recommendations. This was a unique program that unlike other grants allowed us to be reimbursed for operating expenses and likely will never be seen again. The Authority normally receives grants for capital projects each year through the Airport Improvement Program (?AIP?). The Airport employee?s professional construction managers for these projects, such that the normal process is that a contractor invoice is submitted, reviewed and recommended for payment by our construction manager and then submitted for reimbursement from AIP. The COVID relief grants used to reimburse operating costs did not follow this normal process and controls. We will correct the issue identified by re-structuring the process of handling and reconciliation of the grant funds. Airport Accountant, Chayleen Person, will be the one handling the federal funding reimbursement requests. Actions, responsible individuals, and anticipated completion date: - Airport Accountant, Chayleen Person, will handle the reimbursement requests and the review of the federal funding. - Airport Accountant, Chayleen Person, will reconcile these funds monthly to ensure the federal account matches our GL account.

View Audit 38171

Finding 41641 (2022-002)

None 2022

Casa Otonal Housing Corporation

CT

HUD Housing Programs Cash Management Internal Control / Segregation of Duties

2. Finding 2022-002 a. Comments on the Finding and Each Recommendation We recommend that Management should establish internal controls and procedures to ensure that required residual receipts reserve deposits are made timely. b. Action(s) Taken or Planned on the Finding The management agent wil...

2. Finding 2022-002 a. Comments on the Finding and Each Recommendation We recommend that Management should establish internal controls and procedures to ensure that required residual receipts reserve deposits are made timely. b. Action(s) Taken or Planned on the Finding The management agent will perform and review the surplus cash calculation and deposit any surplus cash in the residual receipts account within the 90 day requirement.

View Audit 38931

Finding 41638 (2022-001)

Significant Deficiency 2022

Casa Otonal Housing Corporation

CT

HUD Housing Programs Eligibility Matching / Level of Effort / Earmarking

1. Finding 2022-001 a. Comments on the Finding and Each Recommendation We recommend that the Board of Directors continues to work with HUD to resolve the outstanding balance. b. Action(s) Taken or Planned on the Finding The Board of Directors has continued to work with HUD to resolve the outstan...

1. Finding 2022-001 a. Comments on the Finding and Each Recommendation We recommend that the Board of Directors continues to work with HUD to resolve the outstanding balance. b. Action(s) Taken or Planned on the Finding The Board of Directors has continued to work with HUD to resolve the outstanding balance. The last communication from HUD was on July 28, 2022 noting the issue is currently under review.

View Audit 38931

Corrective Action Plans

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