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Corrective Action Plans

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Finding 41579 (2022-007)
Material Weakness 2022
Shiloh Neighborhood Development Corporation
OH
Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.326
FINDING 2022-007: Non-compliance with Wage Rate Requirements Response: All contracted work related to construction or remodeling that uses Impact Aid funds will require contractors to provide weekly payroll reports that guarantee the Davis-Bacon Wage statute is followed. District Clerk and/or Busi...
FINDING 2022-007: Non-compliance with Wage Rate Requirements Response: All contracted work related to construction or remodeling that uses Impact Aid funds will require contractors to provide weekly payroll reports that guarantee the Davis-Bacon Wage statute is followed. District Clerk and/or Business Manager will ensure each contractor submits their certified payroll for each job before any payments are distributed to contractors for work completed.
View Audit 51545
Shalom House, Inc.
NC
Questioned Costs Cash Management
SHALOM HOUSE, INC. WASHINGTON, NORTH CAROLINA CORRECTIVE ACTION PLAN February 24, 2023 USDA, Rural Development Asheboro Area Office 847 Curry Drive, Suite 104 Asheboro, North Carolina 27205 Shalom House, Inc., respectfully submits the following Corrective Action Plan for the year ended December 31, ...
SHALOM HOUSE, INC. WASHINGTON, NORTH CAROLINA CORRECTIVE ACTION PLAN February 24, 2023 USDA, Rural Development Asheboro Area Office 847 Curry Drive, Suite 104 Asheboro, North Carolina 27205 Shalom House, Inc., respectfully submits the following Corrective Action Plan for the year ended December 31, 2022. Bernard Robinson & Company, L.L.P. 1501 Highwoods Blvd., Suite 300 Greensboro, North Carolina 27410 Audit period: Year ended December 31, 2022 The finding from the December 31, 2022 Schedule of Findings and Questioned Costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS - Financial Statement Audit and Federal Award Program Audit Recommendation: Management should stress proper time entry and payroll processing on a regular basis to insure payroll expense is allocated properly at time of payment and in a timely manner. Action(s) Taken or Planned: We agree with the Finding 2022-1 described in the accompanying schedule of findings and questioned costs. As of report issuance, the Project was reimbursed $3,099.25 for wages paid for other projects. If you have any questions regarding this plan, please call (704)-357-6000. Sincerely yours, Alex Lawrence Director of Property Management
View Audit 50640 Questioned Costs: $1
Finding 41577 (2022-001)
Significant Deficiency 2022
Maranatha Baptist University
WI
Procurement, Suspension & Debarment Significant Deficiency
U.S. Department of Education 2022-001 Higher Education Emergency Relief Fund (COVID-19) ? Assistance Listing No. 84.425F Recommendation: We recommend that the University document the individual performing the review, the date of the review, and the conclusion on whether a vendor is suspended or deba...
U.S. Department of Education 2022-001 Higher Education Emergency Relief Fund (COVID-19) ? Assistance Listing No. 84.425F Recommendation: We recommend that the University document the individual performing the review, the date of the review, and the conclusion on whether a vendor is suspended or debarred based on performing the appropriate search. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University will make updates to its policies and procedures related to procurement, suspension, and debarment for funds purchased using Federal grant dollars to ensure the documentation of the review of selected vendors for suspension and debarment. Name of the contact person responsible for corrective action: Donald Donovan, Chief Financial Officer Planned completion date for corrective action plan: June 30, 2023
View Audit 49955
Finding 41574 (2022-001)
Significant Deficiency 2022
Bexar Rhf Housing, Inc. Dba Bexton Place 115-Ee078
CA
Questioned Costs Subrecipient Monitoring HUD Housing Programs
Statement of Condition 2022-001 (Assistance Listing 14.157): During the year ended March 31, 2022, the Corporation paid expenses totaling $23,539 on behalf of an affiliated entity without HUD approval. Recommendation: The affiliated entity should repay $23,539 to the Corporation. Management Response...
Statement of Condition 2022-001 (Assistance Listing 14.157): During the year ended March 31, 2022, the Corporation paid expenses totaling $23,539 on behalf of an affiliated entity without HUD approval. Recommendation: The affiliated entity should repay $23,539 to the Corporation. Management Response: Agree. The affiliated entity repaid the Corporation $23,539 on April 7, 2022.
View Audit 47856 Questioned Costs: $1
Finding 41573 (2022-004)
Significant Deficiency 2022
Eastern Wyoming College
WY
Subrecipient Monitoring
2022-004: Special Tests - Number of Students Served Condition/context: The number of students served by the College during the year was recorded at 298, an underserving of 52. Correction: After collaboration and brainstorming with the team from UW, the following corrective actions were suggested: ? ...
2022-004: Special Tests - Number of Students Served Condition/context: The number of students served by the College during the year was recorded at 298, an underserving of 52. Correction: After collaboration and brainstorming with the team from UW, the following corrective actions were suggested: ? Actively host recruitment events that specifically target grade levels 7th - 12th ? Educate school principals about the GU program, having their support will likely encourage increased student participation ? Develop and hire school-site advisors in schools that do not currently have a GU program Encourage school-site advisors to be present at sporting events and parent-teacher conferences to visit with students and parents about the benefit of the program ? Host monthly meetings and/or county-wide events, meetings, or educational field trips
View Audit 48917
Finding 41571 (2022-003)
Significant Deficiency 2022
Eastern Wyoming College
WY
Procurement, Suspension & Debarment Subrecipient Monitoring Cash Management § 200.327
2022-003 Reporting Condition: A total of five reports were selected for testing, including one annual report, two quarterly reports related to the Student Portion and two quarterly reports related to the Institutional Portion. Of these five reports: 1. All reports lacked evidence of proper review a...
2022-003 Reporting Condition: A total of five reports were selected for testing, including one annual report, two quarterly reports related to the Student Portion and two quarterly reports related to the Institutional Portion. Of these five reports: 1. All reports lacked evidence of proper review and approval by authorized individuals before submission of the report to the ED. 2. The Quarterly Student report for the period ended March 31, 2022 was not submitted in a timely manner. 3. The Quarterly Institutional report for the period ended September 30, 2021 was not submitted in a timely manner. 4. The Quarterly Institutional report for the period ended March 31, 2022 was not submitted in a timely manner. Correction: With respect to item #1, internal controls will be implemented for a second review of all quarterly reports by a member of the business office to verify accuracy before being submitted to the Department of Education and uploaded to the EWC website. This correction is being offered for a second year in a row due to the timing of when the FY21 audit was completed. The FY21 audit was completed August 17, 2022, which was more than 8 months past the normal completion time frame due to the cyber event that occurred in June 2021. Items #2-4 reference reports that were not reported in a timely manner. Reminders in the calendar have been created to ensure completion of the reports. Information has also been shared with the College webmaster as to when reports need to be uploaded for timely submissions. Internal controls will be used to verify accuracy of data with the financial aid office, but also a final review that shows actual submission of the reports to the Department of Education and to the EWC website. This correction is being offered for a second year in a row due to the timing of when the FY21 audit was completed. The FY21 audit was completed August 17, 2022, which was more than 8 months past the normal completion time frame due to the cyber event that occurred in June 2021.
View Audit 48917
Chenango Forks Central School District
NY
Cash Management School Nutrition Programs
October 7, 2022 10.553, 10.555, 10.559 - Child Nutrition Cluster 2022-001 Net Cash Resources Corrective Action Plan: The District will review cafeteria operations throughout 2022-23 and ensure any excess funds will be used to provide additional support to the cafeteria progra...
October 7, 2022 10.553, 10.555, 10.559 - Child Nutrition Cluster 2022-001 Net Cash Resources Corrective Action Plan: The District will review cafeteria operations throughout 2022-23 and ensure any excess funds will be used to provide additional support to the cafeteria program. The School District expects to alleviate this finding by June 30, 2023.
View Audit 48914
Finding 41567 (2022-001)
Material Weakness 2022
Community Health Centers of Central Wyoming, Inc.
WY
Material Weakness Reporting Significant Deficiency
2022-001 Provider Relief Fund Reporting of Lost Revenue Corrective action planned: This finding is the same finding from the previous year?s audit regarding our contractual adjustments and bad debt being understated. Our response then ? Community Health Centers of Central Wyoming will record patient...
2022-001 Provider Relief Fund Reporting of Lost Revenue Corrective action planned: This finding is the same finding from the previous year?s audit regarding our contractual adjustments and bad debt being understated. Our response then ? Community Health Centers of Central Wyoming will record patient refunds payable at year end as a liability rather than as a credit to accounts receivable and will also record prepaid dental services as deferred revenue rather than a credit to accounts receivable. In calculating a bad debt allowance, Community Health Centers of Central Wyoming will not extend the period that the bad debt allowance is based on beyond six months ? is still valid for this issue. Our financials were updated after reporting for Provider Relief Funds which resulted in understatement of the contractual allowance. We have corrected the issue of calculating the allowance as of March 31, 2022. We will correct the lost revenue on the next PRF reporting cycle. Anticipated completion date: March 31, 2022 Contact person responsible for corrective action: Kevin Lanham, CFO
View Audit 45228
Finding 41564 (2022-101)
Significant Deficiency 2022
Bay Haven Charter Academy, INC
FL
Procurement, Suspension & Debarment § 200.303 § 200.320
Finding Number: 2022-01 Planned Correction Action: Management will implement additional procedures to make sure suspension and debarment requirements are considered as well as additional oversight procedures to verify quotes are being obtained when required. Management reprimanded the staff who was...
Finding Number: 2022-01 Planned Correction Action: Management will implement additional procedures to make sure suspension and debarment requirements are considered as well as additional oversight procedures to verify quotes are being obtained when required. Management reprimanded the staff who was told to obtain quotes and procurement procedures were taken away from the staff in the future. Anticipated Completion Date: 11/16/2022 Responsible Contact Person(s): Kelly Phelan, Larry Bolinger, Laura Adams
View Audit 41129
Finding 41562 (2022-001)
Significant Deficiency 2022
Sullivan Street, Inc.
MO
HUD Housing Programs
Finding #2022-001 Comments on the Finding and Each Recommendation Statement of condition #2022-001: The Corporation received a score of 46b on a physical inspection performed by a representative of HUD on December 29, 2021. Recommendation: Management should continue to conduct routine unit and g...
Finding #2022-001 Comments on the Finding and Each Recommendation Statement of condition #2022-001: The Corporation received a score of 46b on a physical inspection performed by a representative of HUD on December 29, 2021. Recommendation: Management should continue to conduct routine unit and general Property inspections and deficiencies should be corrected in a timely manner. Action(s) taken or planned on the finding: Agree. Management has responded to HUD in regards to this inspection and has addressed all exigent health and safety issues.
View Audit 48710
Finding 41558 (2022-002)
Significant Deficiency 2022
Weston County School District No. One
WY
Internal Control / Segregation of Duties
To Whom it May Concern: Due to the District?s small office staff, it makes it impractical for the District to achieve full separation of the accounting functions with the business office. We are unable to fully segregate the accounting functions of approval, accounting\reconciling, and asset custod...
To Whom it May Concern: Due to the District?s small office staff, it makes it impractical for the District to achieve full separation of the accounting functions with the business office. We are unable to fully segregate the accounting functions of approval, accounting\reconciling, and asset custody. The District has mitigated the risks associated with this limitation through use of various compensating controls and segregating the functions to the extent reasonably possible. This has been accomplished by placing various levels into the approval process for payroll and cash disbursements, and this is evidenced through an audit trail for approval at each level of approval. Accounting reports are reviewed monthly for discrepancies and errors. The governing board is also involved in the approval process as the final authority over payment approval. The District also has formal policy procedure manuals for accounting controls procedures and follows Wyoming State Statutes to mitigate to as low as level as possible any risk of errors or irregularities and to timely detect any such errors or irregularities. The accounting staff, management and the School Board are fully aware of the situation and therefore on heightened awareness in performing their duties to further mitigate any risks that have not been mitigated. Sincerely, Angela Holliday Business Manager
View Audit 47902
City of Waynesboro, Virginia
VA
CORRECTIVE ACTION PLAN December 28, 2022 The City of Waynesboro, Virginia respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Brown, Edwards & Company, L. L.P. 1 09 Financial Drive Harrisonburg, VA 22...
CORRECTIVE ACTION PLAN December 28, 2022 The City of Waynesboro, Virginia respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Brown, Edwards & Company, L. L.P. 1 09 Financial Drive Harrisonburg, VA 22801 Audit period: June 30 , 2022 The findings from the June 30, 2022 Schedule of Findings and Questioned Costs (the " Schedule" ) are discussed below. The findings are numbered consistently with the number assigned in the Schedule. FINDINGS AND QUESTIONED COSTS - MAJOR FEDERAL AWARD PROGRAM AUDIT 2022-001: Major Program Determination Condition: A single audit was not performed for a major program for the fiscal year ending June 30, 2021. Criteria: A s ingle audit in accordance with the requirements set forth in the Uniform Guidance is required if total federal expenditures exceed $750,000 in a fiscal year. Federal expenditures exceeded $750,000 and the major program was a high risk Type A program for the year ended June 30, 2021. Cause: A Type A high risk program was not tested as major. Effect: The identified Type A high risk program was not tested as major. Questioned Costs: None. Perspective Information: Only major program missed. Repeat Finding: Not a repeat finding. Recommendation: Ensure management considers federal award compliance requirement and ensures that such requirements are satisfied each year. Corrective Action: This audit was performed for FY22. Management will monitor major programs and ensure that they are tested when necessary. 2022-002: Education Stabilization Fund - Assistance Listing #84.425C, 84.425D, 84.425U - Matching, Level of Effort and Earmarking Condition: Certain employees with partial salaries charged to the program did not have time and effort certifications. Criteria: Time and effort certifications must be completed and maintained for employees who have partial salaries charged to the program. Cause: The City was unaware this was required for all employees. Effect: Time and effort documentation is not available for all employees with salaries charged to the program. Questioned Costs: None. Perspective Information: Noted in 16 out of a sample of 17 employees with partial salaries charged to the program. Recommendation: Time and effort documentation should be maintained for all employees with salaries funded through the program. Corrective Action: Management will develop a procedure that ensures all programs that require Time and Effort Certifications are identified and documentation is retained. If the Federal Audit Clearinghouse has questions regarding this plan, please call Vonda Hutchinson, Executive Director of Finance at (540) 946-4600 ext. 124. Sincerely yours, Vonda A. Hutchinson Executive Director of Finance
View Audit 47239
City of Waynesboro, Virginia
VA
CORRECTIVE ACTION PLAN December 28, 2022 The City of Waynesboro, Virginia respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Brown, Edwards & Company, L. L.P. 1 09 Financial Drive Harrisonburg, VA 22...
CORRECTIVE ACTION PLAN December 28, 2022 The City of Waynesboro, Virginia respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Brown, Edwards & Company, L. L.P. 1 09 Financial Drive Harrisonburg, VA 22801 Audit period: June 30 , 2022 The findings from the June 30, 2022 Schedule of Findings and Questioned Costs (the " Schedule" ) are discussed below. The findings are numbered consistently with the number assigned in the Schedule. FINDINGS AND QUESTIONED COSTS - MAJOR FEDERAL AWARD PROGRAM AUDIT 2022-001: Major Program Determination Condition: A single audit was not performed for a major program for the fiscal year ending June 30, 2021. Criteria: A s ingle audit in accordance with the requirements set forth in the Uniform Guidance is required if total federal expenditures exceed $750,000 in a fiscal year. Federal expenditures exceeded $750,000 and the major program was a high risk Type A program for the year ended June 30, 2021. Cause: A Type A high risk program was not tested as major. Effect: The identified Type A high risk program was not tested as major. Questioned Costs: None. Perspective Information: Only major program missed. Repeat Finding: Not a repeat finding. Recommendation: Ensure management considers federal award compliance requirement and ensures that such requirements are satisfied each year. Corrective Action: This audit was performed for FY22. Management will monitor major programs and ensure that they are tested when necessary. 2022-002: Education Stabilization Fund - Assistance Listing #84.425C, 84.425D, 84.425U - Matching, Level of Effort and Earmarking Condition: Certain employees with partial salaries charged to the program did not have time and effort certifications. Criteria: Time and effort certifications must be completed and maintained for employees who have partial salaries charged to the program. Cause: The City was unaware this was required for all employees. Effect: Time and effort documentation is not available for all employees with salaries charged to the program. Questioned Costs: None. Perspective Information: Noted in 16 out of a sample of 17 employees with partial salaries charged to the program. Recommendation: Time and effort documentation should be maintained for all employees with salaries funded through the program. Corrective Action: Management will develop a procedure that ensures all programs that require Time and Effort Certifications are identified and documentation is retained. If the Federal Audit Clearinghouse has questions regarding this plan, please call Vonda Hutchinson, Executive Director of Finance at (540) 946-4600 ext. 124. Sincerely yours, Vonda A. Hutchinson Executive Director of Finance
View Audit 47239
Finding 41553 (2022-002)
Significant Deficiency 2022
Community Action Marin
CA
Reporting Significant Deficiency
Corrective Action: All grant and contract agreements and their associated reporting requirements and filing deadlines will be centralized, maintained, and properly reviewed to esure that periodic reporting requirements and filing deadlines are always met in a timely manner. Person Responsible: Chi...
Corrective Action: All grant and contract agreements and their associated reporting requirements and filing deadlines will be centralized, maintained, and properly reviewed to esure that periodic reporting requirements and filing deadlines are always met in a timely manner. Person Responsible: Chief Financial Officer Timing for Implementation: Immediate
View Audit 46367
Finding 41552 (2022-003)
Material Weakness 2022
Cabun Rural Health Services, Inc.
AR
Reporting Internal Control / Segregation of Duties
CABUN Rural Health Services, Inc. Responsible Party: Judy Southall, CFO Audit Period Ending: March 31, 2022 Date of Response: February 27, 2023 Reference Number: 2022-003 Condition - The Organization reported inaccurate COVID-19 related expenditures and lost revenues within the HHS Provider Relief F...
CABUN Rural Health Services, Inc. Responsible Party: Judy Southall, CFO Audit Period Ending: March 31, 2022 Date of Response: February 27, 2023 Reference Number: 2022-003 Condition - The Organization reported inaccurate COVID-19 related expenditures and lost revenues within the HHS Provider Relief Fund (PRF) portal. Expenditures reported did not have adequate supporting documentation. Views of Responsible Officials and Planned Corrective Actions - Management concurs with the finding and recommendation and will implement controls to ensure all reporting is reviewed for accuracy. Status update - Corrective action plan was completed in September 2021 at the next PRF filing period and the correct numbers were reported.
View Audit 46363
Finding 41550 (2022-003)
Significant Deficiency 2022
Bethany Lutheran College, Inc.
MN
Reporting
The Corporation agrees with the finding. While the Corporation did not provide the public with the total number of students eligible for assistance in its initial report, and only reported the actual number of students who received the grant funding, the Corporation has since updated the report on o...
The Corporation agrees with the finding. While the Corporation did not provide the public with the total number of students eligible for assistance in its initial report, and only reported the actual number of students who received the grant funding, the Corporation has since updated the report on our website to include the total number of students eligible and the total number of students who received assistance. The Corporation has designated Jeff Younge, Director of Financial Aid, to file an amended report for period ending March 31, 2022, which was updated on BLC?s website on January 6, 2023.
View Audit 44476
Finding 41549 (2022-001)
Significant Deficiency 2022
Three Rivers Education Foundation, INC
NM
Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.430
2022-001 ? Employee Time and Effort Documentation (Significant Deficiency) Federal Program Information: Funding Agency: U.S. Department of Education Title: Teacher & School Leader Incentive Program Assistance Listing: 84.374 A Passthrough: N/A Award Year: 2022 Condition: The Foundation does not have...
2022-001 ? Employee Time and Effort Documentation (Significant Deficiency) Federal Program Information: Funding Agency: U.S. Department of Education Title: Teacher & School Leader Incentive Program Assistance Listing: 84.374 A Passthrough: N/A Award Year: 2022 Condition: The Foundation does not have a system of internal control to accurately track personnel costs when the individual works on more than one program. The Foundation makes a good-faith effort to budget an individual?s time based on their best estimate of the distribution of the employee?s time over the various programs. However, the Foundation?s employees were not required to track their time on a daily basis and identify which program was worked on during that day. The Foundation did not require those employees who are assigned to multiple cost programs to track and certify their time. The Foundation did not ?true-up? actual time versus budgeted time for the various programs during the year. Auditor?s Recommendation: The Foundation should implement internal control policies and procedures which require employees who work under two or more programs to track their time in a method that allows for proper allocation of expenses between those programs. Additionally, the Foundation should implement a process for employees to certify that their time is properly tracked and allocated. Finally, the Foundation should implement a time-frame to adjust budgeted salaries to actual salaries based upon the tracking performed by employees. Responsible official?s view: Specific corrective action plan for finding: Dr. Linda Coy in conjunction with James Coy, CFO and Patty Eaton, Business Manager have developed a revised process of collecting T & E data from employees affected by this action. Each affected employee will collectdaily activities tied to the percentage of time allocated to their respective positions and submit on a monthly basis to the business office. The business office will calculate the time spent on each project and provide that information back to the employee for adjustment during the following month. The documentation, for each employee that is part of this process will be available to the auditors during the next audit cycle. The HR department will maintain these files for inspection. Timeline for completion of corrective action plan: After consultation with the auditor, it was decided that the effective date for implementation is September 1, 2023. Employee position(s) responsible for meeting the timeline: Dr. Linda Coy, Three Rivers Education Foundation Director & James L. Coy CFO
View Audit 40021
Huerfano County Hospital Dist. D/b/a Spanish Peaks Regional Health Cen
CO
Reporting
Condition ? The District?s Provider Relief Fund filing with HRSA for Reporting Period 4 contained errors in the amounts reported for lost revenues. Recommendation ? We recommend that the District ensure that future filings with HRSA accurately report lost revenues. Views of Responsible Officials and...
Condition ? The District?s Provider Relief Fund filing with HRSA for Reporting Period 4 contained errors in the amounts reported for lost revenues. Recommendation ? We recommend that the District ensure that future filings with HRSA accurately report lost revenues. Views of Responsible Officials and Planned Corrective Actions ? Management agrees with the finding and has taken steps to ensure the accuracy of lost revenues in any future filings (filings related to the Provider Relief Funds are complete). Anticipated Date of Completion ? In progress. Action Taken ? We have reviewed the recommendations and will be discussing potential improvements in the near future. Person Responsible for Corrective Action Plan ? Colette Martin, Chief Financial Officer.
View Audit 39901
Finding 41547 (2022-002)
Significant Deficiency 2022
Huerfano County Hospital Dist. D/b/a Spanish Peaks Regional Health Cen
CO
Internal Control / Segregation of Duties
Condition ? The District has internal control weaknesses with respect to segregation of duties over cash receipts and disbursements. Recommendation ? We recommend that the District implement procedures to mitigate its segregation of duty weaknesses as much as possible including review processes by t...
Condition ? The District has internal control weaknesses with respect to segregation of duties over cash receipts and disbursements. Recommendation ? We recommend that the District implement procedures to mitigate its segregation of duty weaknesses as much as possible including review processes by the Chief Executive Officer and/or Chief Financial Officer. Views of Responsible Officials and Planned Corrective Actions ? Management agrees with the finding and will consider controls such as review processes that will mitigate its segregation of duty weaknesses. Anticipated Date of Completion ? In progress. Action Taken ? We have reviewed the recommendations and will be discussing potential control improvements in the near future. Person Responsible for Corrective Action Plan ? Colette Martin, Chief Financial Officer.
View Audit 39901
Finding 41546 (2022-001)
Material Weakness 2022
Huerfano County Hospital Dist. D/b/a Spanish Peaks Regional Health Cen
CO
Reporting
Condition ? Material adjusting entries were made to patient accounts receivable, estimated third-party payor settlements and related net patient service revenues. Recommendation ? We recommend the District ensure that reconciliations to the financial statements are performed timely and the internal ...
Condition ? Material adjusting entries were made to patient accounts receivable, estimated third-party payor settlements and related net patient service revenues. Recommendation ? We recommend the District ensure that reconciliations to the financial statements are performed timely and the internal financial statements be adjusted accordingly. Views of Responsible Officials and Planned Corrective Actions ? Management agrees with the finding and will implement the recommendation. Anticipated Date of Completion ? In progress. Action Taken ? We have reviewed the recommendations and will be discussing potential control improvements in the near future. Person Responsible for Corrective Action Plan ? Colette Martin, Chief Financial Officer.
View Audit 39901
Rivercrest Commons Housing Development Fund Company, Inc.
NY
HUD Housing Programs Cash Management
Name of auditee: Rivercrest Commons Housing Development Fund Company, Inc. Project No.: 014-HDl 19 TIN: 20-0597209 Name of audit firm: EFPR Group, CP As, PLLC Period covered by audit: December 31, 2022 CAP prepared by: Mark Bolebruch, Accountant accounting@amsterdamhousingauthority.org Finding 2022-...
Name of auditee: Rivercrest Commons Housing Development Fund Company, Inc. Project No.: 014-HDl 19 TIN: 20-0597209 Name of audit firm: EFPR Group, CP As, PLLC Period covered by audit: December 31, 2022 CAP prepared by: Mark Bolebruch, Accountant accounting@amsterdamhousingauthority.org Finding 2022-003 Management understands HUD's residual receipts requirement and will deposit $5,000 by December 31, 2023.
View Audit 39186
Rivercrest Commons Housing Development Fund Company, Inc.
NY
HUD Housing Programs Reporting
Name of auditee: Rivercrest Commons Housing Development Fund Company, Inc. Project No.: 014-HDl 19 TIN: 20-0597209 Name of audit firm: EFPR Group, CP As, PLLC Period covered by audit: December 31, 2022 CAP prepared by: Mark Bolebruch, Accountant accounting@amsterdamhousingauthority.org ...
Name of auditee: Rivercrest Commons Housing Development Fund Company, Inc. Project No.: 014-HDl 19 TIN: 20-0597209 Name of audit firm: EFPR Group, CP As, PLLC Period covered by audit: December 31, 2022 CAP prepared by: Mark Bolebruch, Accountant accounting@amsterdamhousingauthority.org Finding 2022-002 The Company will work to engage its auditors to perform the December 31, 2023 audit in March of 2024 and complete the audited submission within 90 days after the end of the fiscal year.
View Audit 39186
Rivercrest Commons Housing Development Fund Company, Inc.
NY
HUD Housing Programs
Name of auditee: Rivercrest Commons Housing Development Fund Company, Inc. Project No.: 014-HDl 19 TIN: 20-0597209 Name of audit firm: EFPR Group, CP As, PLLC Period covered by audit: December 31, 2022 CAP prepared by: Mark Bolebruch, Accountant accounting@amsterdamhousingauthority.org Finding 2022-...
Name of auditee: Rivercrest Commons Housing Development Fund Company, Inc. Project No.: 014-HDl 19 TIN: 20-0597209 Name of audit firm: EFPR Group, CP As, PLLC Period covered by audit: December 31, 2022 CAP prepared by: Mark Bolebruch, Accountant accounting@amsterdamhousingauthority.org Finding 2022-001 Management understands HUD's required deposit requirement and will deposit 12 months going forward.
View Audit 39186
McBain Rural Agricultural School
MI
Cash Management School Nutrition Programs Subrecipient Monitoring
CORRECTIVE ACTION PLAN JUNE 30, 2022 Finding 2022-003: Immaterial Compliance Finding This finding is caused by the District?s Food Service Fund?s fund balance being over the USDA?s threshold of three months? average expenditures. The District is fully aware of this situation and has a spend down pl...
CORRECTIVE ACTION PLAN JUNE 30, 2022 Finding 2022-003: Immaterial Compliance Finding This finding is caused by the District?s Food Service Fund?s fund balance being over the USDA?s threshold of three months? average expenditures. The District is fully aware of this situation and has a spend down plan in place to help alleviate the excess fund balance down to a reasonable level and anticipates the completion date for the corrective action plan to be before the end of the 2022-23 fiscal year. The persons responsible for the corrective action are Tami Eisenga, Food Service Director and Scott Akom, Superintendent. The plan for monitoring adherence is the food service director and superintendent will work together to assess where the fund balance is after all of the projects from the spend down plan are completed. Condition: This finding is caused by the District?s Food Service Fund?s fund balance being over the USDA?s threshold of 3 months? average expenditures. The USDA requires that the ending balance of the non-profit school food service fund does not exceed three months? average of operating expenses [7 CFR Part 210.14 (b)]. Corrective Steps Taken: At this time, the District has a spend down plan in place with the State of Michigan to help alleviate the excess fund balance down to a reasonable level. Anticipated Completion Date: At the end of the 2022-23 Fiscal Year. Monitoring: The Plan for monitoring adherence is the food service director and superintendent will work together to assess where the fund balance is after all of the projects from the spend down plan are completed. Name of Responsible Person for Further Information: Scott Akom, Superintendent Questioned Costs Related to this Finding: None
View Audit 39119
Finding 41535 (2022-002)
Material Weakness 2022
County of Henrico, Virginia
VA
Questioned Costs Allowable Costs / Cost Principles
2022-002 -Material Weakness and Nonmaterial Noncompliance -Allowable Costs Program: Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) (ALN 21.027) -United States Department of Treasury -Commonwealth of Virginia Department of Accounts, Federal...
2022-002 -Material Weakness and Nonmaterial Noncompliance -Allowable Costs Program: Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) (ALN 21.027) -United States Department of Treasury -Commonwealth of Virginia Department of Accounts, Federal Award Year: 2022. Responsible Officials: John Wack, Chief Financial Officer, Henrico County Public Schools Planned Corrective Action: The noted lack of certifications as related to overtime was not consistent with policy. Payroll staff will reinforce the importance of overtime approvals and the associated pay support by supervisors. Expected Completion Date: January 31, 2023
View Audit 39118 Questioned Costs: $1
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