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Finding 380817 (2022-007)
Significant Deficiency 2022
City of Lynn
MA
Questioned Costs Procurement, Suspension & Debarment
Audit Finding Reference: 2022-007 Improve Procurement Procedures (Significant Deficiency) Planned Corrective Action: City’s Purchasing Department will work with School & City Personnel to educate staff regarding Federal Award procurement practices to avoid this finding in the future. Completion D...
Audit Finding Reference: 2022-007 Improve Procurement Procedures (Significant Deficiency) Planned Corrective Action: City’s Purchasing Department will work with School & City Personnel to educate staff regarding Federal Award procurement practices to avoid this finding in the future. Completion Date Kevin McHugh, City of Lynn School Business Manager Stephen T. Spencer, City of Lynn Comptroller December 31, 2024
View Audit 295538 Questioned Costs: $1
Finding 380815 (2022-004)
Significant Deficiency 2022
City of Lynn
MA
Questioned Costs Allowable Costs / Cost Principles Significant Deficiency
Audit Finding Reference: 2022-004 Maintain Employer’s Time and Effort Records (Significant Deficiency) Planned Corrective Action: The district began implementing the Time and Effort process during fiscal year 2016. We now collect signed Time and Effort sheets twice per year for all employees paid 1...
Audit Finding Reference: 2022-004 Maintain Employer’s Time and Effort Records (Significant Deficiency) Planned Corrective Action: The district began implementing the Time and Effort process during fiscal year 2016. We now collect signed Time and Effort sheets twice per year for all employees paid 100% by Federal Grants. For those employees that are paid partially from Federal Grants, we collect them on a monthly basis. We will increase our diligence to strive for 100% efficiency in the future for the Department of Education Grant. In response to the CDBG, Time and Effort records were not maintained for all applicable employees. Community Development implemented the monthly collection of signed time and effort sheets for all employees paid with Federal Grants (in partial or full) a number of year ago, and will increase its diligence to ensure this procedure is consistently followed going forward. Name of Contact Person and Completion Date Kevin McHugh, City of Lynn School Business Manager James Marsh, Executive Director Community Development December 31, 2024
View Audit 295538 Questioned Costs: $1
Finding 380810 (2022-005)
Significant Deficiency 2022
City of Lynn
MA
School Nutrition Programs Internal Control / Segregation of Duties Allowable Costs / Cost Principles
Audit Finding Reference: 2022-005 Limit Federal Cash on Hand (Significant Deficiency) Planned Corrective Action: The district is aware of this finding and will be taking steps to address this in the coming months. The City needs to decrease the cash balance in the school lunch fund so that it fall...
Audit Finding Reference: 2022-005 Limit Federal Cash on Hand (Significant Deficiency) Planned Corrective Action: The district is aware of this finding and will be taking steps to address this in the coming months. The City needs to decrease the cash balance in the school lunch fund so that it falls within acceptable Federal guidelines. Name of Contact Person and Completion Date Kevin McHugh, City of Lynn School Business Manager December 31, 2024
View Audit 295538
Finding 380797 (2022-001)
Material Weakness 2022
County of Salem
NJ
Internal Control / Segregation of Duties
a. Condition The County did not maintain grant records in a manner that facilitates the timely preparation of schedules and, thus was unable to file the audit with the federal clearinghouse in a timely manner. b. Recommendation The County should implement internal controls and review grant document...
a. Condition The County did not maintain grant records in a manner that facilitates the timely preparation of schedules and, thus was unable to file the audit with the federal clearinghouse in a timely manner. b. Recommendation The County should implement internal controls and review grant documentation to ensure the schedules are completed adequately and the audit is submitted to the federal clearinghouse in a timely manner. c. Corrective Action The County has updated financial reporting policies regarding the preparation of the Schedule of Expenditures of Federal Awards and the Schedule of Expenditures of State Financial Assistance in order to complete the schedules timely. The grant files maintained in the Finance office and the information in the Edmunds system are both in the process of being reviewed and updated, in order that information is streamlined for ease of use in the preparation of the Schedule of Expenditures of Federal Awards and the Schedule of Expenditures of State Financial Assistance. d. Implementation Date Immediately e. Responsible Individual/Position Kelly A Hannigan, CFO/Treasurer
View Audit 295516
Finding 380776 (2022-007)
Significant Deficiency 2022
City of Decatur
IL
Allowable Costs / Cost Principles Significant Deficiency Matching / Level of Effort / Earmarking § 200.303
Recommendation: We recommend the City strengthen its review procedures over expenditures and ensure all reviews are properly documented. Explanation of disagreement with audit finding: There is no disagreement with the finding. Action taken in response to finding: The City of Decatur acknowledg...
Recommendation: We recommend the City strengthen its review procedures over expenditures and ensure all reviews are properly documented. Explanation of disagreement with audit finding: There is no disagreement with the finding. Action taken in response to finding: The City of Decatur acknowledges the need to comply with all Federal regulations concerning Federal grant funding. The grant program manager verbally approved expenditures but did not document approval of expenditures in writing. The Grant Administrator will train departments beginning January 1, 2024 to have grant program managers document approval of expenditures in writing so this error will not occur again. Name of the contact person responsible for corrective action: Grant Administrator Planned completion date for corrective action plan: 1/1/24
View Audit 295485
Finding 380775 (2022-006)
Significant Deficiency 2022
City of Decatur
IL
Subrecipient Monitoring Reporting Significant Deficiency § 200.303
Recommendation: We recommend the City strengthen its review procedures over reports to ensure all applicable data elements are accurate. Explanation of disagreement with audit finding: There is no disagreement with the finding. Action taken in response to finding: The City acknowledges the need ...
Recommendation: We recommend the City strengthen its review procedures over reports to ensure all applicable data elements are accurate. Explanation of disagreement with audit finding: There is no disagreement with the finding. Action taken in response to finding: The City acknowledges the need for compliance with Federal regulations to classify expenses in the proper category. A Grant Administrator has been hired in July 2023 to begin assisting departments that administer grant programs. The Grant Administrator has been reviewing grant program filings since July 2023. The ARPA grant has been particularly confusing with the Federal government changing reporting requirements several times and not having clear guidance for several months after implementation. Now that the guidance has been clarified, the Grant Administrator will ensure adherence to the Federal regulations for the ARPA grant. Name of the contact person responsible for corrective action: Grant Administrator Planned completion date for corrective action plan: 1/1/24
View Audit 295485
Finding 380767 (2022-005)
Significant Deficiency 2022
City of Decatur
IL
Procurement, Suspension & Debarment Significant Deficiency
Recommendation: We recommend ensuring a procedure is in place to verify vendors or contractors are not suspended or debarred from doing business with the government, prior to the purchase, and maintaining documentation of this. Explanation of disagreement with audit finding: There is no disagreemen...
Recommendation: We recommend ensuring a procedure is in place to verify vendors or contractors are not suspended or debarred from doing business with the government, prior to the purchase, and maintaining documentation of this. Explanation of disagreement with audit finding: There is no disagreement with the finding. Action taken in response to finding: The City acknowledges the need for compliance with Federal regulations of suspension and debarment testing. A Grant Administrator has been hired in July 2023 to begin assisting departments that administer grant programs. The Grant Administrator met individually with each department in the third quarter of 2023 to remind them of Federal regulations including those surrounding suspension and debarment testing. The Grant Administrator has also reminded those departments of the requirements periodically throughout the remainder of 2023. Beginning in 2024, the Grant Administrator will send an email quarterly to remind departments of these Federal requirements and meet with departments on an ongoing basis about any questions they may have concerning Federal grants to ensure compliance with Federal requirements in the future. Name of the contact person responsible for corrective action: Grant Administrator Planned completion date for corrective action plan: 1/1/24
View Audit 295485
Finding 380750 (2022-002)
Significant Deficiency 2022
Native Villake of Kluti-Kaah
AK
Reporting Significant Deficiency § 200.512
Finding 2022-002 Late Reporting and Noncompliance with Reporting Requirements Type of Finding: Significant deficiency, noncompliance Name of Contact Person: Willard E. Hand Corrective Action Plan: The huge influx of funding from the federal government has placed a financial burden on all tribes, i...
Finding 2022-002 Late Reporting and Noncompliance with Reporting Requirements Type of Finding: Significant deficiency, noncompliance Name of Contact Person: Willard E. Hand Corrective Action Plan: The huge influx of funding from the federal government has placed a financial burden on all tribes, including our own. The added responsibility of administering and reporting on these funds resulted in less time for audit preparation and we were late in securing an auditor and submitting our report. Multiple COVID-19 surges also occurred in our community so our offices were closed sporadically during the year, taking time away from audit preparation. We have also found longer lead times in trying to secure an auditor in a timely manner. With so many more entities in the State receiving enough funds to qualify them for a single audit, auditors are booking several months in advance. We are working to eliminate the insufficiency securing an auditor to complete the FY23 report in a timely manner. Proposed Completion Date: September 30, 2023.
View Audit 295414
Finding 380749 (2022-001)
Significant Deficiency 2022
Native Villake of Kluti-Kaah
AK
Allowable Costs / Cost Principles Significant Deficiency
Finding 2022-001 Internal Control over Allowable Costs / Cost Principles Type of Finding: Significant deficiency, noncompliance Name of Contact Person: Willard E. Hand Corrective Action Plan: A number of payroll action forms were found to be missing signatures when a large number of temporary em...
Finding 2022-001 Internal Control over Allowable Costs / Cost Principles Type of Finding: Significant deficiency, noncompliance Name of Contact Person: Willard E. Hand Corrective Action Plan: A number of payroll action forms were found to be missing signatures when a large number of temporary employees were hired to man control gates to limit access to the community during the pandemic. Through in-house training with financial staff to review required new employee forms, the insufficiency has been resolved. Proposed Completion Date: September 30, 2023
View Audit 295414
Finding 380640 (2022-004)
Significant Deficiency 2022
Wicomico County Housing Authority
MD
Allowable Costs / Cost Principles Internal Control / Segregation of Duties
Recommendation: The Authority should review and enhance its internal controls to ensure every timesheet is reviewed and approved by the hourly employee's supervisor. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: ...
Recommendation: The Authority should review and enhance its internal controls to ensure every timesheet is reviewed and approved by the hourly employee's supervisor. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Authority will review and enhance our policies and procedures over payroll processing, to ensure all timesheets have visual approval by supervisor, and employee files obtain copy of the annual board approved salary worksheet. Name(s) of the contact person(s) responsible for corrective action: Don Bibb, Executive Director Planned completion date for corrective action plan: December 31, 2023
View Audit 295391
Finding 380639 (2022-003)
Material Weakness 2022
Wicomico County Housing Authority
MD
Internal Control / Segregation of Duties
Recommendation: The Authority should review and enhance its internal controls to ensure: • the utility allowance schedules are reviewed and updated as necessary at least annually; and • units are inspected annually under HQS. Explanation of disagreement with audit finding: There is no disagreement ...
Recommendation: The Authority should review and enhance its internal controls to ensure: • the utility allowance schedules are reviewed and updated as necessary at least annually; and • units are inspected annually under HQS. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Authority specialist responsible for file maintenance and recertifications during fiscal year 2022 is no longer with the Agency. In addition, the Authority misinterpreted the COVID waiver related to HOS inspections. The Authority has experienced staff now in place to perform these services. The Authority will revisit our policy and procedures over recertification, HQS, and file maintenance to ensure documentation is maintained and is in compliance with HUD regulations. Name(s) of the contact person(s) responsible for corrective action: Don Bibb, Executive Director Planned completion date for corrective action plan: December 31, 2023
View Audit 295391
Finding 380638 (2022-002)
Material Weakness 2022
Wicomico County Housing Authority
MD
HUD Housing Programs Internal Control / Segregation of Duties
Recommendation: The Authority should review and enhance its internal controls to ensure: • management obtains and reviews documentation supporting United States of America citizenship; • tenants provide release forms prior to obtaining necessary documentation; • management verifies income listed on ...
Recommendation: The Authority should review and enhance its internal controls to ensure: • management obtains and reviews documentation supporting United States of America citizenship; • tenants provide release forms prior to obtaining necessary documentation; • management verifies income listed on the HUD Form 50058; and • recertifications are consistently reviewed and approved. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Authority specialist responsible for file maintenance and recertifications during fiscal year 2022 is no longer with the Agency. The Authority has experienced staff now in place to perform these services. The Authority will revisit our policy and procedures over recertification and file maintenance to ensure documentation is maintained and is in compliance with HUD regulations. Name(s) of the contact person(s) responsible for corrective action: Don Bibb, Executive Director Planned completion date for corrective action plan: December 31, 2023
View Audit 295391
Wicomico County Housing Authority
MD
HUD Housing Programs Reporting
Recommendation: We recommended that the Authority develop procedures to ensure that future reporting packages and FDS reports are submitted by the respective deadlines. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to findin...
Recommendation: We recommended that the Authority develop procedures to ensure that future reporting packages and FDS reports are submitted by the respective deadlines. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Authority will review and enhance our policies and procedures over year end close, to ensure all adjustments are made timely to allow for timely audit facilitation to ensure we are meeting the DCF and FDS deadlines. Name(s) of the contact person(s) responsible for corrective action: Don Bibb, Executive Director Planned completion date for corrective action plan: December 31, 2023
View Audit 295391
Housing Commission of Talbot
MD
HUD Housing Programs
Missing Depository Agreements (Non Compliance) Recommendation: The Commission should enter into depository agreements with all financial institutions holding Federal funds for the Commission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action take...
Missing Depository Agreements (Non Compliance) Recommendation: The Commission should enter into depository agreements with all financial institutions holding Federal funds for the Commission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Commission has had prior communications with the Bank regarding the depository agreements requirements. The Bank would not sign due to internal policies. The Commission will coordinate discussions between our HUD local field office and the Bank to discuss the requirements for obtaining a depository agreement. Name(s) of the contact person(s) responsible for corrective action: Don Bibb, Executive Director Planned completion date for corrective action plan: December 31, 2023
View Audit 295389
Housing Commission of Talbot
MD
HUD Housing Programs Reporting
Data Collection Form and Financial Data Schedule (Non Compliance) Recommendation: We recommended that the Commission develop procedures to ensure that future reporting packages and FDS reports are submitted by the respective deadlines. Explanation of disagreement with audit finding: There is no dis...
Data Collection Form and Financial Data Schedule (Non Compliance) Recommendation: We recommended that the Commission develop procedures to ensure that future reporting packages and FDS reports are submitted by the respective deadlines. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Authority will review and enhance our policies and procedures over year end close, to ensure all adjustments are made timely to allow for timely audit facilitation to ensure we are meeting the DCF and FDS deadlines. Name(s) of the contact person(s) responsible for corrective action: Don Bibb, Executive Director Planned completion date for corrective action plan: December 31, 2023
View Audit 295389
Finding 380626 (2022-001)
Material Weakness 2022
Housing Commission of Talbot
MD
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties
Financial Reporting (Material Weakness) Recommendation: The Commission must implement processes and controls to ensure accurate interim and year-end financial statements. Adequate and accurate financial information is vital to make management decisions that impact the Commission. This information mu...
Financial Reporting (Material Weakness) Recommendation: The Commission must implement processes and controls to ensure accurate interim and year-end financial statements. Adequate and accurate financial information is vital to make management decisions that impact the Commission. This information must be shared timely and discussed to make the necessary changes that are needed and to prepare the proper cash flow projections. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Commission will review and enhance our policies and procedures over year end close, to ensure all adjustments are made timely. In addition, we create policy and procedures to perform an assessment for component unit determination of any new legally separate organization that is established. Name(s) of the contact person(s) responsible for corrective action: Don Bibb, Executive Director Planned completion date for corrective action plan: December 31, 2023
View Audit 295389
Housing Authority of Crisfield
MD
HUD Housing Programs
Depository Agreements (Non Compliance) Recommendation: The Authority should enter into depository agreements with all financial institutions holding Federal funds for the Authority. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in re...
Depository Agreements (Non Compliance) Recommendation: The Authority should enter into depository agreements with all financial institutions holding Federal funds for the Authority. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Authority has had prior communications with the Bank regarding the depository agreements requirements. The Bank would not sign due to internal policies. The Commission will coordinate discussions between our HUD local field office and the Bank to discuss the requirements for obtaining a depository agreement. Name(s) of the contact person(s) responsible for corrective action: Don Bibb, Executive Director Planned completion date for corrective action plan: December 31, 2023
View Audit 295386
Housing Authority of Crisfield
MD
HUD Housing Programs Reporting
Data Collection Form and Financial Data Schedule (Non Compliance) Recommendation: We recommended that the Authority develop procedures to ensure that future reporting packag s and FDS reports are submitted by the respective deadlines. Explanation of disagreement with audit finding: There is no disa...
Data Collection Form and Financial Data Schedule (Non Compliance) Recommendation: We recommended that the Authority develop procedures to ensure that future reporting packag s and FDS reports are submitted by the respective deadlines. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Authority will review and enhance our policies and procedures over year end close, to ensure all adjustments are made timely to allow for timely audit facilitation to ensure we are meeting the DCF and FDS deadlines. Name(s) of the contact person(s) responsible for corrective action: Don Bibb, Executive Director Planned completion date for corrective action plan: December 31, 2023
View Audit 295386
Finding 380607 (2022-001)
Material Weakness 2022
Housing Authority of Crisfield
MD
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties
2022-001 Financial Reporting (Material Weakness) Recommendation: The Authority must implement processes and controls to ensure accurate interim and year-end financial statements. Adequate and accurate financial information is vital to make management decisions that impact the Authority. This infor...
2022-001 Financial Reporting (Material Weakness) Recommendation: The Authority must implement processes and controls to ensure accurate interim and year-end financial statements. Adequate and accurate financial information is vital to make management decisions that impact the Authority. This information must be shared timely and discussed to make the necessary changes that are needed and to prepare the proper cash flow projections. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Authority will review and enhance our policies and procedures over year end close, to ensure all adjustments are made timely to allow for timely audit facilitation to ensure we are meeting the DCF and FDS deadlines. Name(s) of the contact person(s) responsible for corrective action: Don Bibb, Executive Director Planned completion date for corrective action plan: December 31, 2023
View Audit 295386
Finding 380606 (2022-001)
Significant Deficiency 2022
Bassett Healthcare Network
NY
Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.308
We agree with the finding and observations and specifically note the following corrective actions will be implemented: - Develop policies and procedures to review employees’ timesheets charging federal grant and ensure changes in key personnel are identified timely - Monitoring of sub-recipient key ...
We agree with the finding and observations and specifically note the following corrective actions will be implemented: - Develop policies and procedures to review employees’ timesheets charging federal grant and ensure changes in key personnel are identified timely - Monitoring of sub-recipient key personnel to identify discrepancies in a timely manner and take corrective action, with clear support documentation and retention - Training sessions for personnel assigned to manage the program and retain the records and succession. Responsible Official(s): * Director, Research/NYCAMH & Office of Sponsored Programs * Vice President of Financial Operations
View Audit 295375
Newark Community Street Team, Inc.
NJ
Reporting § 200.512
Management is taking measures to provide reporting package and data collection form for the 2023 audit by the September 30, 2024 deadline.
Management is taking measures to provide reporting package and data collection form for the 2023 audit by the September 30, 2024 deadline.
View Audit 295279
Finding 380446 (2022-003)
Significant Deficiency 2022
Rural Alabama Prevention Center, Inc.
AL
The Organization filed the singel audit on March 14,2023, and addressed procedures on reporting to ensure timely reporting going forward.
The Organization filed the singel audit on March 14,2023, and addressed procedures on reporting to ensure timely reporting going forward.
View Audit 295229
Klamath Project Drought Response Agency
OR
The board agrees that future filings will be reviewed for accuracy
The board agrees that future filings will be reviewed for accuracy
View Audit 295109
Klamath Project Drought Response Agency
OR
Governance agrees that each consultant responsible for a significant service which impacts compliance will receive the compliance requirements.
Governance agrees that each consultant responsible for a significant service which impacts compliance will receive the compliance requirements.
View Audit 295109
Finding 376034 (2023-005)
Material Weakness 2022
Eastern Pulaski Community School Corporation
IN
Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Special Tests & Provisions § 200.303
FINDING 2023-005 (Auditor Assigned Reference Number) Finding Subject: COVID-19 - Education Stabilization Fund - Special Tests and Provisions (Wage Rate Requirement) Summary of Finding: The School Corporation did not have effective controls over the Special Tests and Provisions Wage Rate compliance r...
FINDING 2023-005 (Auditor Assigned Reference Number) Finding Subject: COVID-19 - Education Stabilization Fund - Special Tests and Provisions (Wage Rate Requirement) Summary of Finding: The School Corporation did not have effective controls over the Special Tests and Provisions Wage Rate compliance requirement for the Education Stabilization Fund Grant. The School Corporation paid for construction services from two different vendors. The School Corporation's contract with both vendors did not include the required prevailing wage rate clause. Additionally, the School Corporation did not receive certified payrolls from the contracted vendors weekly, for each week in which any contract work was performed. The lack of internal controls and noncompliance were systemic problem across the audit period. Contact Person Responsible for Corrective Action: Stefanie Grandstaff, Director of Business Services Contact Phone Number and Email Address: (574)-946-4010 ext. 230, stefanie.grandstaff@epulaski.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: When Eastern Pulaski Community School Corporation is given federal dollars to fund future capital or construction projects, the Director of Business Services will work the contractors to ensure the right documentation such as the required prevailing wage rate clause is listed on the contracts before having the Superintendent sign the documents. The school will request certified payrolls from the contracted vendors weekly, as per the addition to the wage rate clause. Anticipated Completion Date: July 1, 2024
View Audit 295048
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