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Corrective Action Plans

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Finding 38786 (2022-002)
Material Weakness 2022
City of Terre Haute
IN
Internal Control / Segregation of Duties Material Weakness Reporting § 200.303
FINDING 2022-001 Contact Person Responsible for Corrective Action: Leslie Ellis Contact Phone Number: 812-244-2359 Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: New procedures have been established to track and monitor all grants that the City recei...
FINDING 2022-001 Contact Person Responsible for Corrective Action: Leslie Ellis Contact Phone Number: 812-244-2359 Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: New procedures have been established to track and monitor all grants that the City receives. The Controller?s office will receive all grant documents (Funding Approval Agreements, Award Letters, etc.) from City Departments as grants are awarded. All grant documents will be reviewed to determine which grants are federal grants. When federal reimbursement requests or draws are made, the department will submit a copy to the Controller?s office. The Senior Financial Analyst in the Controller?s office tracks all grant receipts and disbursements. At the end of each year a grant worksheet will be sent to each department to complete with the year?s federal grant information. The Senior Financial Analyst will reconcile the worksheets to the Controller?s office records. Once reconciled, the Chief Deputy Controller will review the documents for approval. The Senior Financial Analyst will then enter the federal grant information into the Annual Financial Report in the State?s Gateway website. The Chief Deputy Controller will review and approve the information entered into Gateway. The Controller will perform a final review before the information is submitted and authorized in Gateway. Anticipated Completion Date: March 1, 2024
View Audit 46222
Finding 38785 (2022-002)
Material Weakness 2022
Senior Citizens Housing Development Corporation of Boston, INC
FL
HUD Housing Programs Subrecipient Monitoring Reporting
FINDING No. 2022-002: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should implement procedures to ensure that rent increases are submitted for approval on form HUD-92458 in a timely manner and that the submitted amounts agree to the approved PRAC renewal con...
FINDING No. 2022-002: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should implement procedures to ensure that rent increases are submitted for approval on form HUD-92458 in a timely manner and that the submitted amounts agree to the approved PRAC renewal contract. Action Taken: The compliance department is now monitoring and tracking PRAC contract renewals for properties. Going forward reminders and follow up to deadlines will be issued to ensure rent increases are submitted timely. If the Oversight Agency for Audit has questions regarding these plans, please call Christine Harris at 954-835-9200. Sincerely yours, Christine Harris Accounting Manager
View Audit 46219
Senior Citizens Housing Development Corporation of Boston, INC
FL
HUD Housing Programs Eligibility Reporting
Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Boston, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite...
Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Boston, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067 Audit period: January 1, 2022 through December 31, 2022 The findings are from the December 31, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. SECTION III - FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2022-001: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: Management should verify eligibility in a timely manner and perform background checks prior to tenant acceptance. Action Taken: This was an oversight from a former community manager. Management has provided current staff with additional training on HUD guidelines and regulations.
View Audit 46219
Finding 38783 (2022-001)
Significant Deficiency 2022
Stamford Health, Inc.
CT
Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
Finding 2022 ? 001 Reporting Identification of the Federal Program: Grantor: Department of Health and Human Services Program Name: COVID-19 ? Provider Relief Fund Assistance Listing No.: 93.498 Views of Responsible Individuals: Management concurs with the audit finding above. The method utilized to...
Finding 2022 ? 001 Reporting Identification of the Federal Program: Grantor: Department of Health and Human Services Program Name: COVID-19 ? Provider Relief Fund Assistance Listing No.: 93.498 Views of Responsible Individuals: Management concurs with the audit finding above. The method utilized to calculate lost revenue is allowable, however a budget used in the lost revenue calculation was not approved by the date specified in the terms and conditions of Option II, so the incorrect method was selected in the PRF portal submission. Management will refine its existing controls and implement additional controls to ensure that the lost revenue reporting method selected within future PRF portal submissions is consistent with the methodology utilized to calculate lost revenue. These existing controls will be refined, and the new controls will be implemented, by fiscal year ending September 30, 2023. Name of responsible individual: Nicholas Jamieson, Corporate Controller
View Audit 44142
Shepherd Public School District No. 37
MT
Procurement, Suspension & Debarment Reporting § 200.512
The District is working with the auditors to ensure that the 2023 financial statement audit is submitted on time.
The District is working with the auditors to ensure that the 2023 financial statement audit is submitted on time.
View Audit 44141
Finding 38778 (2022-002)
Significant Deficiency 2022
Commonwealth of Puerto Rico Municipal Revenue Collection Center
PR
Reporting Significant Deficiency § 200.512
See Corrective Action Plan for chart/table
See Corrective Action Plan for chart/table
View Audit 44138
Asi Greeley Ii, Inc.
MN
Questioned Costs HUD Housing Programs
ASI - GREELEY, INC. HUD PROJECT NO. 101-HD047 CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT ASI - Greeley, Inc. respectfully submits the following corrective action plan for the year ended June 30, 202...
ASI - GREELEY, INC. HUD PROJECT NO. 101-HD047 CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT ASI - Greeley, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Hinrichs & Associates, Ltd. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit Period: June 30, 2022 The findings from the June 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS - FINANCIAL STATEMENT AUDIT NONE FINDINGS - FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2022-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 The Project paid the expense of another project under common management. Recommendation: The Project should carefully review invoices before payment to make sure it pays the correct amount. Action Taken: The Project agrees with the finding. The accounts payable staff will be reminded to be careful when entering invoices for payment. If the Department of Housing and Urban Development has questions regarding this plan, please call Chuck Reuter at 651-645-7271.
View Audit 37338 Questioned Costs: $1
Hauppauge Union Free School District
NY
Equipment & Real Property Management Procurement, Suspension & Debarment § 200.313
FINDING # 2022-001 U.S. Department of Education ? Passed-through the NYS Education Department COVID-19 Elementary and Secondary School Emergency Relief Fund; Assistance Listing Number 84.425D; Grant Period ? Fiscal Year Ended June 30, 2022 Non-Compliance Criteria: According to 2 CFR section 200.313(...
FINDING # 2022-001 U.S. Department of Education ? Passed-through the NYS Education Department COVID-19 Elementary and Secondary School Emergency Relief Fund; Assistance Listing Number 84.425D; Grant Period ? Fiscal Year Ended June 30, 2022 Non-Compliance Criteria: According to 2 CFR section 200.313(d)(1), detailed property records must be maintained for equipment acquired under a federal grant award. Records should include a description of the property, a serial number or identification number, the source of funding (including the federal award identification number), who holds title, the acquisition date, cost of the property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, use and condition of the property, and ultimate disposition data. Condition: During our audit, we noted the District?s fixed asset records were incomplete for some of the assets acquired with federal grant funding during the fiscal year. Cause: The timing of fixed asset additions to the District?s fixed asset records did not align with the acquisition date. Effect: If the District?s fixed asset records are incomplete, they may not be properly safeguarded, and the District may not comply with the aforementioned federal regulations. Recommendation: We recommend that the District update their fixed asset records to include required information for assets purchased with federal awards and that a system of communication and a review process be implemented to ensure completeness and timing of fixed asset addition records. District?s Response: The District reviewed the federal guidelines with the grant administrator, requisitioner, and purchasing agent/fixed asset keeper on capital asset acquisitions through grants. The District has placed new internal controls to identify capital asset acquisitions through grants; those internal controls include but are not limited to review of minor remodeling, supplies and materials and equipment account codes, identification upon requisition, approval from grant administrator, and review by grant administrator. Before finalizing capital assets reports, the purchasing agent, fixed asset keeper, and current accounting consultant will review the purchase orders for anything above the District's capitalization policy. These controls will ensure the District is compliant and within requirements for capital asset acquisitions through grants. Individual Responsible for Implementing Corrective Action Plan: Brigid Siena, Assistant Superintendent for Business and Operations Implementation Date: March 15, 2023
View Audit 37756
Watkins Glen Central School District
NY
Condition: At June 30, 2022, net cash resources in the school lunch fund exceeded the allowable limit of cash by $504,606. Corrective Action Plan: As we exit the pandemic approach to providing prepared meals (the prepared meals needed to be easily portable and produced in mass quantities all at the...
Condition: At June 30, 2022, net cash resources in the school lunch fund exceeded the allowable limit of cash by $504,606. Corrective Action Plan: As we exit the pandemic approach to providing prepared meals (the prepared meals needed to be easily portable and produced in mass quantities all at the same time, resulting in less expense for cost of meals), the School District is committed and will be diligent in preparing meals with high quality products now that students are back in person. Regular cooked meals will be prepared which will result in an increase in expenses. The School District also participates in the Community Eligibility Provision (CEP) which provides free breakfast and lunch to every student within the district. Salaries for School Lunch employees have also been increasing year after year due to the increase of minimum wage in New York State. The minimum wage is expected to gradually increase to $15 per hour. The School District does have a practice of transferring BOCES aid gained from the cost of the BOCES management contract to the School Lunch Fund; the aid will not be transferred in upcoming years. The School District will devise a plan to expend the excess funds in the School Lunch Fund and will examine many different avenues to ensure we do not exceed the Contact Information: Kai D'Alleva Superintendent Watkins Glen Central School District 303 12th Street Watkins Glen, New York 14891
View Audit 37629
Finding 38772 (2022-001)
Material Weakness 2022
Laconia Housing & Redevelopment Authority
NH
HUD Housing Programs Cash Management Internal Control / Segregation of Duties § 200.305 § 200.514
Material Weaknesses identified was from 2022-01 - Housing Quality Standards Inspections During audit procedures, it was identified that the Unit's Inspections were completed but if there was a failure, re-inspections were not completed as required within the 30-day period. The cause was identified ...
Material Weaknesses identified was from 2022-01 - Housing Quality Standards Inspections During audit procedures, it was identified that the Unit's Inspections were completed but if there was a failure, re-inspections were not completed as required within the 30-day period. The cause was identified that we did not have the necessary internal controls over compliance in place. That we are not re-inspecting units timely. The failure rate of 40 units examined during audit resulted in 14 failures for re-inspection. The recommendation was that we implement internal control processes and procedures to ensure that re-inspections are completed on a timely basis. Management Response: We became aware of a concern and performance issues with our HCV manager in the summer of 2021. She provided her notice of intent to resign effective December 31, 2021. We began a search for a manager in the fall of 2021 through many processes, including posting the position, inquiring of other housing authorities of our open position and networking. Additionally, we brought in a consultant to complete requirements of our contract effective January 1, 2022. This is a specialized position and one that requires experience for the position. We hired an experienced manager in May 2022 to organize the HCV program. During this audit period HUD had in place a moratorium on inspections due to COVID outbreak. We did not at this.time need to inspect units. However we did inspect units, of the 40 that had inspections we recognize as a result of the audit that we failed 14. We requested a listing of the 14 failed inspected units as a result of the audit. Senior Management was not informed during the audit process, rather during the reporting phase of the audit. Once we received the 14 names we reviewed them. Upon first inspection two of the names immediately were known. One of the persons was living in a situation where she would not have been able to pass inspection, she was a Choice for Independent living recipient approved for services by Medicaid. She was assigned to a case manager and should have been receiving services in her existing housing, however area agencies were unable to provide services per her eligibility requirements and therefore we placed her on our waitlist and worked towards housing her. She was transferred to our housing and is receiving services effective January 2022. During her first months with us she received inspections regularly to ensure that she would not fail and be in jeopardy of eviction. She is now receiving services, doing well and passing inspections. The second person was one of our Choice for Independent living residents in one of our units, his unit failed inspection on Sept. 20, 2021 and a work order for repairs was completed on October 14, 2021, which was within the 30 day re-inspection process. However this was not reported in our housing software, rather was in our work order software. We identified that three of the additional tenants that failed inspection had been re- inspected in May of 2021 and had passed within a few days of their inspection which was under 30 days, however once again was not reflected in our software. During our review process it became known to us that there is a flaw in our software package that we have been addressing with PHA Web for some time. We are working towards accurate notifications within our software. Additionally, during the period of time reviewed we had staff shortages due to COVID positive employees and a needed to change work schedules to maintain our properties effectively. We had created a practice of quarantining due to exposure and or symptoms which affected our HCV inspection staff members, both having tested positive with symptoms. Corrective Actions: We recognize and appreciate the information to work towards improvement of our HCV program. In May 2022 we hired a new Manager for our HCV program. The new Manager is working on preparing a new administration plan to be implemented for our HCV program. The new Manager is working on hiring a team and organizing existing staff to ensure that necessary details including inspections and follow up inspections are kept on track as required and documented properly. There is a process in place for HQS inspections to be followed and reports will be utilized. We have worked on training additional staff members and certifying them in HQS inspection process to ensure inspections are done timely. All our current voucher holders will be receiving a scheduled inspection to create a baseline and to move forward effectively. We anticipate completion of inspections according to our plan to be within six months of this report.
View Audit 37086
Finding 38771 (2022-001)
Significant Deficiency 2022
University of San Francisco
CA
Reporting
Corrective Action Plan: Management acknowledges and concurs with this finding. Management has reestablished its Higher Education Emergency Relief Fund (HEERF) task force which is inclusive of the Office of Contracts and Grants, Financial Aid Office, and Accounting and Business Services. This task fo...
Corrective Action Plan: Management acknowledges and concurs with this finding. Management has reestablished its Higher Education Emergency Relief Fund (HEERF) task force which is inclusive of the Office of Contracts and Grants, Financial Aid Office, and Accounting and Business Services. This task force will allow multiple departments to have oversight and discussion on future reporting deadlines to ensure timely updates. Name of Responsible Persons: Office of Contracts and Grants, Financial Aid Office, and Accounting and Business Services Anticipated Completion Date: Fiscal year 2023
View Audit 37862
Henderson Supportive Housing, Inc.
MN
Questioned Costs HUD Housing Programs
HENDERSON SUPPORTIVE HOUSING, INC. HUD PROJECT NO. 125-HD074 CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Henderson Supportive Housing, Inc. respectfully submits the following corrective action plan f...
HENDERSON SUPPORTIVE HOUSING, INC. HUD PROJECT NO. 125-HD074 CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Henderson Supportive Housing, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Hinrichs & Associates, Ltd. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit Period: June 30, 2022 The findings from the June 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS - FINANCIAL STATEMENT AUDIT NONE FINDINGS - FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2022-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 The Project paid the expense of another project under common management. Recommendation: The Project should carefully review invoices before payment to make sure it pays the correct amount. Action Taken: The Project agrees with the finding. The accounts payable staff will be reminded to be careful when entering invoices for payment. If the Department of Housing and Urban Development has questions regarding this plan, please call Chuck Reuter at 651-645-7271.
View Audit 35468 Questioned Costs: $1
Administrative School District No 1
OR
Questioned Costs Procurement, Suspension & Debarment Cash Management
The District submitted, for reimbursement via the Emergency Connectivity Grant Fund (ECF), approximately $210,000 dollars for ipads, which had been received prior to the eligibility date of the grant, July 1, 2021. These ipads having been received by the IT department, at the Districts main Educati...
The District submitted, for reimbursement via the Emergency Connectivity Grant Fund (ECF), approximately $210,000 dollars for ipads, which had been received prior to the eligibility date of the grant, July 1, 2021. These ipads having been received by the IT department, at the Districts main Education Center office, after July 1, 2021, were reported and recorded as July 2021 eligible transactions. It was subsequently determined this shipment was actually received on June 29, 2021 at the Districts distribution center, therefore making this specific shipment ineligible for grant reimbursement. Upon identification of this error, the District immediately contacted the grant management organization, appraised them of the situation, and were allowed to provide other eligible ipad purchases, as reimbursement backup. Management has proposed additional cutoff testing processes as part of our year end processing, including review and audit of material transactions to ensure recording in proper year. Management has also provided additional training to staff members, on correct cutoff processing and the requirement for original shipping documents and receiving support. The District has also implemented a change in process, whereby all technology purchases will be delivered directly to the IT department at the main Education Center location to ensure appropriate receipt dates and documentation is provided.
View Audit 36784 Questioned Costs: $1
Finding 38768 (2022-003)
Material Weakness 2022
Administrative School District No 1
OR
Procurement, Suspension & Debarment Allowable Costs / Cost Principles Cash Management
The District submitted, for reimbursement via the Emergency Connectivity Grant Fund (ECF), approximately $210,000 dollars for ipads, which had been received prior to the eligibility date of the grant, July 1, 2021. These ipads having been received by the IT department, at the Districts main Educati...
The District submitted, for reimbursement via the Emergency Connectivity Grant Fund (ECF), approximately $210,000 dollars for ipads, which had been received prior to the eligibility date of the grant, July 1, 2021. These ipads having been received by the IT department, at the Districts main Education Center office, after July 1, 2021, were reported and recorded as July 2021 eligible transactions. It was subsequently determined this shipment was actually received on June 29, 2021 at the Districts distribution center, therefore making this specific shipment ineligible for grant reimbursement. Upon identification of this error, the District immediately contacted the grant management organization, appraised them of the situation, and were allowed to provide other eligible ipad purchases, as reimbursement backup. Management has proposed additional cutoff testing processes as part of our year end processing, including review and audit of material transactions to ensure recording in proper year. Management has also provided additional training to staff members, on correct cutoff processing and the requirement for original shipping documents and receiving support. The District has also implemented a change in process, whereby all technology purchases will be delivered directly to the IT department at the main Education Center location to ensure appropriate receipt dates and documentation is provided.
View Audit 36784
Walkerville Public Schools
MI
Cash Management School Nutrition Programs
CORRECTIVE ACTION PLAN Walkerville Public Schools is in agreement with the finding identified and respectfully submits the following Corrective Action Plan for the year ended June 30, 2022. 2022-001 Excess Food Service Fund Balance The food service fund balance ended June 30, 2022 with an excess al...
CORRECTIVE ACTION PLAN Walkerville Public Schools is in agreement with the finding identified and respectfully submits the following Corrective Action Plan for the year ended June 30, 2022. 2022-001 Excess Food Service Fund Balance The food service fund balance ended June 30, 2022 with an excess allowable fund balance. This occurred due to delays in the global supply chain which did not allow us to complete our cafeteria and kitchen remodels as planned. The district's responsible parties include the Food Service Supervisor (Sheri Boes), the Superintendent (Dr. Thomas Langdon) and the Business Manager (Sandra Oomen). All of these individuals have been made aware of the issue and discussed the possibilities to reduce the fund balance for the 2022-2023 school year. The focus of the District to reduce the fund balance will be to: ? Complete the remodel of the kitchen and cafeteria area ? Continue to purchase supplies, equipment, and services that add value to our food service program Implementation and Monitoring: The district will be implementing the purchase of these items throughout the 2022-2023 school year, with all purchases being received no later than June 30, 2023. The Business Manager will monitor the process to determine if additional fund balance will need to be spent throughout the fiscal year to comply with current regulations. The Business Manager will continue dialogue with the Food Service Supervisor and Superintendent throughout the year to keep all parties current on the fund balance status and will update the plan on spending fund balance if needed. If the Michigan Department of Education has any questions regarding this plan, please contact Sandra Oomen at 231-873-4850 ext. 3323 or soomen@walkerville.kl2.mi.us.
View Audit 37861
Finding 38759 (2022-002)
Material Weakness 2022
Partnership Academy - Charter School #4097
MN
Reporting
2022-002 - Identification of Federal Funds for Purposes of Assembling the Schedule of Expenditures of Federal Awards (SEFA); AL Nos. 93.434 and 93.575 Views of Responsible Officials and Planned Corrective Action: The School agrees with this finding. Lisa Hendricks, the Director of Finance, and the ...
2022-002 - Identification of Federal Funds for Purposes of Assembling the Schedule of Expenditures of Federal Awards (SEFA); AL Nos. 93.434 and 93.575 Views of Responsible Officials and Planned Corrective Action: The School agrees with this finding. Lisa Hendricks, the Director of Finance, and the 3rd party accountant will work closely to develop a grant tracking system that determines the source of the grant funds prior to expending any of the funds. This will be completed in time for our fiscal year 2023 audit.
View Audit 35466
Steps, Inc.
VA
Reporting
Section IV - Corrective Action Plan Finding 2022-001 Reporting Views of Responsible Officials and Corrective Action: Management agrees with the auditor's recommendation, and the following action will be taken to improve the situation. In the future, we will ensure that financial activity is recorded...
Section IV - Corrective Action Plan Finding 2022-001 Reporting Views of Responsible Officials and Corrective Action: Management agrees with the auditor's recommendation, and the following action will be taken to improve the situation. In the future, we will ensure that financial activity is recorded and reports are completed in a timely manner. Additionally, we will work with the funding source to rectify the system award issue and file the referenced reports as soon as possible. Name of Responsible Person / Contact: Sharon Harrup, President & CEO Projected Implementation Date: As soon as possible
View Audit 37794
Finding 38755 (2022-002)
Material Weakness 2022
South Arkansas Regional Health Center, Inc.
AR
Cash Management Subrecipient Monitoring
In reconciling the cash payments received for the CCBHC grant during the year, the auditors identified approximately $118,000 in expenses that were requested for reimbursement in error. This amount will be reported as deferred revenue in the Center?s financial statements. The CCBHC grant period ends...
In reconciling the cash payments received for the CCBHC grant during the year, the auditors identified approximately $118,000 in expenses that were requested for reimbursement in error. This amount will be reported as deferred revenue in the Center?s financial statements. The CCBHC grant period ends on August 30th each year, so this allows the Center adequate time to reconcile this grant before the end of the grant period. The Center has created a reconciliation to help with reconciling amounts that are requested for reimbursement each month. Each month there will be a reconciliation between the trial balance and the amounts submitted to be drawn down from the grant. The expenses included in the general ledger will be reviewed to ensure they are allowable and adequate expenses, and the amounts submitted through the Payment Management System will also be reviewed. The expenses in the general ledger will be kept in an Excel spreadsheet to ensure that the Center has not over or under drawn monies from the grant.
View Audit 34640
Finding 38754 (2022-002)
Significant Deficiency 2022
Santa Ana Unified School District
CA
Subrecipient Monitoring Significant Deficiency
The Enrollment team has reviewed the District?s enrollment and withdrawal procedures, which were distributed at the beginning of the school year, with the Office Manager and Registrar at the affected school site. The Enrollment team will review the enrollment and withdrawal procedures with all the ...
The Enrollment team has reviewed the District?s enrollment and withdrawal procedures, which were distributed at the beginning of the school year, with the Office Manager and Registrar at the affected school site. The Enrollment team will review the enrollment and withdrawal procedures with all the Elementary Office Managers and Registrars at the secondary level in the next monthly district meeting for Office Staff. The Attendance Accounting team and the Enrollment team will randomly check with the schools during the remainder of the school year to ensure that the enrollment and withdrawal procedures are being followed. Next school year, the Enrollment team will meet with all the Registrars and Elementary Office Managers before the beginning of the school year to review the enrollment and withdrawal procedures.
View Audit 35507
Finding 38750 (2022-001)
Significant Deficiency 2022
Northeast Indiana Works, Inc.
IN
Matching / Level of Effort / Earmarking Eligibility Significant Deficiency § 200.303
Northeast Indiana Works (NEINW) will continue to the use the established file review process. NEINW will be conducting a system wide WIOA file review. This review will be done in stages and will be completed by the end of May 2023. NEINW will deliver training to all staff to reacquaint them with ...
Northeast Indiana Works (NEINW) will continue to the use the established file review process. NEINW will be conducting a system wide WIOA file review. This review will be done in stages and will be completed by the end of May 2023. NEINW will deliver training to all staff to reacquaint them with the virtual service delivery model, including, but not limited, to the application process. This training will be conducted during the weekly Thursday morning training session on January 5, 2023. A follow up session will be held on January 12, 2023 to address any questions and to train staff who may have been absent during the January 5th session. Person(s) Responsible: NEINW President and CEO, CFO, Director of WorkOne Services and Director of Quality Initiatives Timing for Implementation: Staff training will be conducted in January 2023. System wide file review will be completed by the end of May 2023.
View Audit 35465
Finding 38749 (2022-001)
Significant Deficiency 2022
Critical Path Institute
AZ
Cash Management
Audit Period: Year ending June 30, 2022 The findings from the June 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. FINDINGS ? Major Federal Award Program Audit 2022-001 ? Cash Management Re...
Audit Period: Year ending June 30, 2022 The findings from the June 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. FINDINGS ? Major Federal Award Program Audit 2022-001 ? Cash Management Recommendation: We recommend the Organization improve its policies and procedures for reviewing reimbursement requests. Action Taken: Management concurs with the finding. The error occurred in second month of fiscal year before enhanced internal controls were implemented following the finding from the prior year?s audit. Controls implemented include a reconciliation process to ensure accuracy of reimbursement requests, improved record retention procedures, and documented standard operating procedures. Management considers this recommendation closed. If you have any questions regarding this plan, please contact Kevin B Perkins at (520) 647-8375. Sincerely, Kevin B Perkins, CFO Critical Path Institute
View Audit 37858
Central Louisiana Aids Support Services Inc.
LA
Matching / Level of Effort / Earmarking
Recommendation: Document level of effort for each employee. Response: Client has hired a consultant to help establish procedures to track level of effort. Level of effort is being documented as of January 1, 2023 Implementation Date: January 1, 2023 Contact: Ann Lowery, Executive Director (31...
Recommendation: Document level of effort for each employee. Response: Client has hired a consultant to help establish procedures to track level of effort. Level of effort is being documented as of January 1, 2023 Implementation Date: January 1, 2023 Contact: Ann Lowery, Executive Director (318) 442-1010
View Audit 47941
Finding 38725 (2022-001)
Significant Deficiency 2022
Horsham Water and Sewer Authority
PA
Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303
State Memorandum of Agreement Program for the Reimbursement of Technical Services ? ALN 21.113; U.S. Department of the Navy Cooperative Agreement #N40085-15-2-8711 Condition: Reports required by the federal program were not prepared and submitted timely and internal controls were not followed to en...
State Memorandum of Agreement Program for the Reimbursement of Technical Services ? ALN 21.113; U.S. Department of the Navy Cooperative Agreement #N40085-15-2-8711 Condition: Reports required by the federal program were not prepared and submitted timely and internal controls were not followed to ensure timely filing occurred. Planned Corrective Action: Tina M. O?Rourke, Business Manager, will ensure quarterly performance and financial reports are prepared and submitted 30 days following the end of each calendar quarter. Management?s Response: The Authority disagrees with this finding because periodic payment applications reflect the level of completion and outstanding for each budget line item. The Authority has implemented the recommendation for the year ending December 31, 2023. Individuals of the Authority management performing reporting will be aware of the requirements and follow established controls to ensure reports are prepared and submitted timely.
View Audit 47151
Koinonia, Inc. 053-11202
NC
HUD Housing Programs Procurement, Suspension & Debarment
Koinonia, Inc. Lenoir, North Carolina CORRECTIVE ACTION PLAN June 26, 2023 U.S. Department of Housing and Urban Development Charles Bennett Federal Building 400 West Bay Street, Suite 1015 Jacksonville, Florida 32202 Koinonia, Inc. respectfully submits the ...
Koinonia, Inc. Lenoir, North Carolina CORRECTIVE ACTION PLAN June 26, 2023 U.S. Department of Housing and Urban Development Charles Bennett Federal Building 400 West Bay Street, Suite 1015 Jacksonville, Florida 32202 Koinonia, 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 Post Office Box 19608 Greensboro, North Carolina 27419-9608 The findings from the year ended December 31, 2022 Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDING - Financial Statement Audit and Federal Award Program Audit Finding 2022-001: U.S. Department of Housing and Urban Development, Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Projects (Section 223(f)/207) Recommendation: We recommend that the Project funds are only used for expenses of the Project. Additionally, we recommend the related entity reimburse the operating cash of the Project $2,000 for the accounting fees paid. Action Taken: Management acknowledges the Project funds were used for expenses of another entity. Management will ensure the related entity reimburses the operating cash of the Project $2,000 for the accounting fees paid and ensure that the Project funds are only used for expenses of the Project. Finding 2022-002: U.S. Department of Housing and Urban Development, Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects (Section 223(f)/207) Recommendation: We recommend management review/enhance its accounting and internal control procedures to ensure that all key accounts are reconciled and reviewed with supporting evidence of such review. Action Taken: We agree with Finding 2022-002 and the recommendation described in the accompanying schedule of findings and questioned costs. Management will review the accounting and financial procedures, system of internal controls and policies. FINDING - Federal Award Program Audit Finding 2022-003: U.S. Department of Housing and Urban Development, Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects (Section 223(f)/207) Recommendation: We recommend that the Project continuously monitor cash balances to ensure that funds are always covered by FDIC insurance limits, collateral agreements are obtained, or funds are invested in government securities. Action Taken: Management acknowledges the Project funds were in excess of FDIC insured limits and will transfer funds to provide adequate FDIC insurance coverage for all cash accounts. If HUD has questions regarding this corrective action plan, please call 828-758-2617. Sincerely yours, Chassidy Triplett Project Administrator Koinonia, Inc.
View Audit 47149
Finding 38723 (2022-002)
Significant Deficiency 2022
Koinonia, Inc. 053-11202
NC
HUD Housing Programs Procurement, Suspension & Debarment Reporting § 200.302 § 200.303
Koinonia, Inc. Lenoir, North Carolina CORRECTIVE ACTION PLAN June 26, 2023 U.S. Department of Housing and Urban Development Charles Bennett Federal Building 400 West Bay Street, Suite 1015 Jacksonville, Florida 32202 Koinonia, Inc. respectfully submits the fol...
Koinonia, Inc. Lenoir, North Carolina CORRECTIVE ACTION PLAN June 26, 2023 U.S. Department of Housing and Urban Development Charles Bennett Federal Building 400 West Bay Street, Suite 1015 Jacksonville, Florida 32202 Koinonia, 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 Post Office Box 19608 Greensboro, North Carolina 27419-9608 The findings from the year ended December 31, 2022 Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDING - Financial Statement Audit and Federal Award Program Audit Finding 2022-001: U.S. Department of Housing and Urban Development, Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Projects (Section 223(f)/207) Recommendation: We recommend that the Project funds are only used for expenses of the Project. Additionally, we recommend the related entity reimburse the operating cash of the Project $2,000 for the accounting fees paid. Action Taken: Management acknowledges the Project funds were used for expenses of another entity. Management will ensure the related entity reimburses the operating cash of the Project $2,000 for the accounting fees paid and ensure that the Project funds are only used for expenses of the Project. Finding 2022-002: U.S. Department of Housing and Urban Development, Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects (Section 223(f)/207) Recommendation: We recommend management review/enhance its accounting and internal control procedures to ensure that all key accounts are reconciled and reviewed with supporting evidence of such review. Action Taken: We agree with Finding 2022-002 and the recommendation described in the accompanying schedule of findings and questioned costs. Management will review the accounting and financial procedures, system of internal controls and policies. FINDING - Federal Award Program Audit Finding 2022-003: U.S. Department of Housing and Urban Development, Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects (Section 223(f)/207) Recommendation: We recommend that the Project continuously monitor cash balances to ensure that funds are always covered by FDIC insurance limits, collateral agreements are obtained, or funds are invested in government securities. Action Taken: Management acknowledges the Project funds were in excess of FDIC insured limits and will transfer funds to provide adequate FDIC insurance coverage for all cash accounts. If HUD has questions regarding this corrective action plan, please call 828-758-2617. Sincerely yours, Chassidy Triplett Project Administrator Koinonia, Inc.
View Audit 47149
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